bluuebunny/crossref_metadata_2025 huggingface dataset:
Dragonflies and damselflies (Odonata) of Silent Valley National Park, Kerala, India and its environs
Authors: Sadasivan Kalesh , Samuel K. Abraham , Nair Vinayan P. , Murukesh M. Divin
Published: March 2024

The odonate diversity of the Silent Valley National Park (SVNP) in the Western Ghats (WG) of Kerala state, in southern India, is discussed. A total of 111 species of odonates (41 Zygoptera and 70 Anisoptera) including 29 endemics were recorded for the SVNP region, out of the 181 species (14 families, 87 genera with 68 WG endemics). SVNP harbours 53.37 per cent of WG and 61.34 per cent of the odonate diversity of Kerala. In addition, this includes 42.64 percent endemic odonates of Kerala and 35.80 percent of WG. With respect to IUCN Red List status, there were two vulnerable, three near threatened, 84 least concerned, 17 data deficient, and five species whose status was not assessed. Family Libellulidae (40 species) dominated the diversity, followed by Coenagrionidae and Gomphidae (16 species each). None of the species listed from SVNP is protected under the Indian Wildlife (Protection) Amendment Act, 2022.
Analysis of Fundamental Algebraic Concepts and Information Security System
Authors: S M Nazmuz Sakib
Published: March 2024

Cryptography plays a crucial role in protecting the data from unauthorized access. Nowadays, various cryptographic algorithms are used. It is not meant for information technology to secure the proposed work's primary target to achieve these tasks and goals. Using a literature review, we study security information systems using S-Boxes. In the research, we discuss two different techniques to generate the new S-boxes and then discuss their other properties to improve the strength of encryption. This chapter is further divided into sections that comprehensively explain the various concepts.
Implementation of Project-Based Learning on Students' Critical Thinking in Mathematics Learning in The Independent Curriculum
Authors: Johan Fanani Ahmad
Published: March 2024

This research aims to determine the effect of project implementation-based Learning on critical-thinking students learning mathematics in the Merdeka curriculum. This research includes experimental research using the Quasi-Experimental Design technique. The research design uses a Nonequivalent Control Group Design. The population in this study was all class students XI-SAINKES SMAN 2 Pare Technique Merdeka curriculum, using the cluster random sampling technique, two classes of XI-SAINKES SMAN 2 Pare were obtained with a total of 35 students in each class. This research instrument uses a critical thinking test. Meanwhile, data analysis uses the Independent Sample t-test. From the analysis results, it can be concluded that implementing Project Based Learning influences critical thinking students in mathematics learning in the independent curriculum with a calculated tvalue of 11.331 > 1.998 ttable. Where after the implementation of PjBL in class
Peran Digitalisasi dan Program Santripreneur melalui pendekatan SDGs dalam mewujudkan kemandirian Pondok pesantren (Studi Pada Ponpes Besar di Kab. Lamongan)
Authors: Sayyid Mokhtar , Yeni Suyanto Umar , Abadi Muhammad Dzikri , Ni’mah Jihan Lailatul , Cahyani Rahma Indah
Published: March 2024

The development of economic digitalization in Indonesia has increased quite significantly at this time. This has resulted in consumption patterns that were previously carried out by people physically, now shifting online. The business world is required to adapt to see the current phenomena. On the one hand, today's modern Islamic boarding schools are not only centers of studying religion, they also have great potential in the economy. They changed the paradigm in da'wah, which previously used verbally to change into action. So that it can be a solution to society's problems, which motivates Islamic boarding schools to try to combine the religious education system with entrepreneurial training known as santripreneur. This program is a breakthrough to realize the concept of sustainable development which has a good impact on human life and nature. This study aims to analyze the role of digitalization and the santripreneur program in realizing the independence of Islamic boarding schools when viewed based on the SDGs approach. The population in this study were Islamic boarding school students spread across Lamongan Regency. Sample selection was carried out using purposive sampling technique, with a sample of 353 respondents. Data analysis in this study used structural equation modeling partial least squares (SEM-PLS) techniques. The analysis results show that santripreneurs and digitalization have an influence on the SDGs. Santripreneurs have a direct effect on the economic independence of Islamic boarding schools, while digitalization does not directly affect the economic independence of Islamic boarding schools. SDGs are able to mediate the influence of santripreneurs and digitalization on the economic independence of Islamic boarding schools.
Inovasi Teknologi 4.0 terhadap Pembelajaran Akuntansi SMA N 1 Banyudono
Authors: Damayanti Desinta Irma , Asmawan Moh. Chairil
Published: March 2024

The development of technology 4.0 has had a major influence on the world of education. Like SMAN 1 Banyudono, where accounting learning used to only use the lecture method so it did not foster enthusiasm for learning. So technological innovation 4.0 is needed in accounting learning. This research aims to determine technological innovation 4.0 in accounting learning and obstacles and implementation solutions. This research is case study research with a qualitative approach. The object of this research is SMAN 1 Banyudono. The research subjects consisted of: deputy principal, accounting teacher, and students. Data collection techniques using interviews and documentation. This research uses data validity techniques of source triangulation and member check. Data analysis went through three stages, namely data reduction, data presentation and drawing conclusions. The research results show that technological innovation 4.0 in accounting learning in class XI IPS was carried out using computers, whatsapp group, e-school, zoom, Zahir accounting, and Google Classroom. Barriers: not all teachers and students have the same ability to use technology in accounting learning. Instability of the Wi-Fi network in schools slows down the learning process and creates an unconducive classroom atmosphere, uses more internet quota, not all students have laptops, differences in the memory capacity of students' cellphones are not the same so not all students can download learning applications. Solution: provide material and questions in the form of print outs, improve and expand Wi-Fi networks, add computers, and provide quota assistance to underprivileged students.
Hubungan Rasio Keuangan Dan Harga Saham
Authors: Asadanie Nabila Khoirunnisa
Published: March 2024

Investors use financial ratios to analyze companies by comparing the financial ratios of a company with similar companies so as to provide convenience and speed in the decision making process. This study aims to examine the effect of the Current Ratio, ROE, DER, EPS and NPM on stock prices. CR, ROE, DER, EPS and NPM have an important role on stock prices. This study uses secondary data from the annual financial reports of LQ45 companies listed on the Indonesia Stock Exchange for the 2020-2022 period using a purposive sampling method. There were 78 observations that filled the sample. This study uses multiple linear regression analysis method. The results showed that CR, ROE, EPS and NPM have a significant effect on stock prices and DER has an insignificant effect on stock prices. While simultaneously, CR, ROE DER, EPS and NPM affect stock prices.
Manajemen Laba di Industri Perbankan : Suatu Pengujian Sebelum dan Saat Covid-19
Authors: Salmita Dewi
Published: March 2024

The Covid-19 pandemic has become one of the toughest phases for all countries whose citizens have been confirmed positive, including Indonesia. Profit management in the period before and during the Covid-19 pandemic is interesting to research because almost all industrial sectors were affected by this pandemic, including the banking industry. The aim of the research is to analyze the profit management of the banking industry listed on the Indonesia Stock Exchange and the significance of the differences before and during the Covid-19 pandemic. This research uses secondary data in the form of banking financial reports listed on the Indonesian Stock Exchange (BEI). The research years were taken from 2017-2019 for the year before the Covid-19 pandemic and 2020-2022 for the year during the Covid-19 pandemic. Financial reports are downloaded from each banking industry website. The total population in this study was 46 companies, after being eliminated using the purposive sampling method it became 43 companies. The earnings management variable is proxied by discretionary accruals (DA) which are measured using the Modified Jones Model. Hypothesis testing uses the Wilcoxon Signed Rank Test via SPSS 26 software. The research results show that there are significant differences in banking industry earnings management before and during the Covid-19 pandemic. Before the Covid-19 pandemic, banks tended to carry out earnings management by increasing the value of their reported profits, whereas during the Covid-19 pandemic, banks tended to carry out earnings management by reducing the value of their reported profits.
Efektivitas Pajak Karbon: Studi Literatur
Authors: Albab Yufi Mohammad Ulil , Tjaraka Heru
Published: March 2024

Climate change is an issue that is being widely discussed internationally today. The aim of the research is to examine the effectiveness of carbon tax implementation and explain comprehensive results. This research method uses a systematic literature review of research conducted in the last 10 years. The search for the effectiveness of carbon tax as climate change mitigation then synthesizes the results of empirical studies that have been conducted. The researcher found that there are 3 things that should be of concern to the government; economic performance, industrial sector performance and social welfare. Carbon tax certainly has an effect on a country's economy, as carbon tax is basically imposed directly on products or services that cause emissions. many companies are burdened by the carbon tax because it will change the management of the company to use renewable energy. the price of products from the industry will also increase because the carbon tax is imposed directly on products that cause emissions. Welfare should be considered in the implementation of carbon tax by the government, as the policy will certainly have a negative effect on social welfare. The researcher found 3 things that should be the main consideration in planning and implementing the carbon tax policy itself, first is the macroeconomy, the industrial sector that contributes to social and macroeconomic and social welfare.
Dominasi Asing dalam Agresivitas Pajak di Indonesia
Authors: Maisaroh Siti , Tjaraka Heru , Rahmiati Alfa
Published: March 2024

This research aims to provide empirical evidence of the impact of foreign entities on tax aggressiveness in Indonesia. The sample consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019, totaling 804 firm-years. The independent variables include foreign dominance represented by foreign share ownership, significant foreign share ownership, foreign commissioners, foreign directors, foreign CEOs, and foreign CFOs in these companies, while the dependent variable is tax aggressiveness. The results indicate that foreign ownership and significant foreign ownership do not have a significant influence on aggressive tax avoidance practices, contrary to previous research findings. However, another intriguing finding is that the composition of foreign commissioners and foreign directors has a significant impact on aggressive tax avoidance. The presence of foreign commissioners and directors appears to lead to increased compliance with tax regulations and a reduction in aggressive tax avoidance practices. This can be attributed to considerations of legal risk, reputation, and higher tax planning costs in the context of multinational corporations. These results provide valuable insights into the role of board composition in managing a company's tax practices. Overall, the findings contribute significantly to understanding the factors influencing aggressive tax avoidance practices in Indonesian companies, which can serve as a basis for more effective tax policies in the future. However, it is essential to note that this study has limitations and further research is needed to gain a deeper understanding of the dynamics of tax practices in an ever-evolving business environment.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Pertumbuhan Aset Terhadap Nilai Perusahaan
Authors: Putri Melinda Risqi Setya , Hermuningsih Sri , Wiyono Gendro
Published: March 2024

This research aims to examine the influence of Profitability, Leverage, Company Size, and Asset Growth as independent variables on Company Value as the dependent variable. Profitability is measured by Return On Assets, Leverage is measured by Debt Ratio, company size is measured by Ln total assets, asset growth is measured by asset growth, and company value is measured by Price to Book Value. This research is quantitative research. The sample in this research was obtained using a purposive sampling method, namely selecting samples using predetermined criteria. Based on the purposive sampling method with predetermined criteria, 105 samples were obtained from 21 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The analytical method used is descriptive statistical analysis, classical assumption tests which include normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity tests, as well as multiple linear regression analysis and hypothesis testing used is the coefficient of determination test (R square), F-test and test. -t which was processed using the SPSS version 26 program. The research results show that profitability has a positive and significant effect on company value, leverage has no significant effect on company value, company size has a positive and significant effect on company value, asset growth has no significant effect on company value.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Perusahaan terhadap Profitabilitas dan Dampaknya terhadap Nilai Perusahaan
Authors: Riyana Nita , Kusumawardhani Ratih , Rinofah Risal
Published: March 2024

This research aims to examine the influence of capital structure, firm size, and firm growth on profitability and its impact on firm value. The population used in this research is all Food and Beverage Companies listed on the Indonesia Stock Exchange during the 2018-2022 period, totaling 84 companies. The sampling technique used was purposive sampling technique by considering several criteria and a sample of 16 companies was obtained with an observation period of 5 years. This research uses multiple linear regression analysis techniques and path analysis with the help of SPSS version 26 analysis tools. The research results show that capital structure has a negative and significant effect on profitability. Firm size has a positive and significant effect on profitability. Firm growth has a positive and insignificant effect on profitability. Meanwhile, profitability has a positive and significant effect on firm value. The influence of capital structure on profitability both directly and indirectly is 13,2%. The influence of firm size on profitability both directly and indirectly is 2,4%. The influence of firm growth on profitability both directly and indirectly is 3,6%. The total or combined influence of the capital structure, firm size, and firm growth variables on profitability is 19,2%, while the remaining 80,8% is influenced by other variables not included in this research. The influence of profitability on firm value is 25,9%, while the remaining 74,1% is influenced by other variables not included in this research.
Faktor-Faktor Pertumbuhan Laba pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia
Authors: Nasution Abdillah Arif
Published: March 2024

The purpose of this study is to identify the variables that affect profit growth. Secondary data is the sort of data employed in this associative research method. Purposive sampling was utilized to choose the sample from the population of 67 manufacturing businesses that were listed on the Indonesia Stock Exchange for the years 2017 through 2021. Multiple linear regression on panel data and descriptive statistical analysis are the methods utilized for data analysis. The research's findings indicate that the current ratio and inventory turnover have a negative and insignificant impact on profit growth, while the total asset turnover has positive and significant effects on profit growth, and debt to equity ratio has negative and significant effects on profit growth. As both excellent and bad profit growth will directly affect a company's financial condition, it is envisaged that determining profit growth will be a key concern for any business. The consequences of inaccurately estimating profit growth will be extensive. Given that these factors have been shown to have an impact on the company's profit growth, management should pay close attention to the factors that affect profit growth, particularly determining total asset turnover,and debt to equity ratio, so that the company can determine the best possible profit growth.
Pengaruh Pengungkapan Modal Intelektual, Asimetri Informasi, dan Profitabilitas Terhadap Manajemen Laba Riil
Authors: Rantung Diestri Margaret , Salim Susanto
Published: March 2024

The purpose of this study was to examine the effect of intellectual capital disclosure using Intellectus Model, information asymmetry, and profitability through the ratio of ROA (Return on Assets) on real earnings management in primary consumer goods companies that listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. This research is a quantitative study which using secondary data that were obtained from the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial report. The sample selection used is purposive sampling method in order to obtain 25 companies. The criteria used in this study were as follows: sample selection criteria and for companies that have been registered since 2014, not classified as primary consumer goods or agricultural food product industry, and have complete financial report data from 2015-2019. The analysis technique used is Multiple Linear Regression (MLR) through the Statistical Package for the Science 25 (SPSS 25) program with data tabulated using Microsoft Excel. The results of this study indicate that: intellectual capital disclosure using Intellectus Model has no effect on real earnings management, information asymmetry has a positive effect on real earnings management, while profitability through the ratio of ROA have no effect on real earnings management.
Aspek Perpajakan Biaya Komisi Reasuransi: Studi Kasus Sengketa Pajak Penghasilan Pasal 23 atas Komisi Reasuransi Pada PT X
Authors: Pratama Sonni Cipta
Published: March 2024

Reinsurance commission fees are costs that are inseparable from the reinsurance business with a fairly large cost composition, including the reinsurance business carried out by PT X. Through the withholding tax mechanism in the Indonesian tax system which is regulated in Article 23 of the Income Tax Law, DJP imposes PPh article 23 on reinsurance commissions through a tax audit process, giving rise to a tax dispute between DJP and PT X. This research is a case study with a qualitative method which aims to analyze the tax aspects of reinsurance commission fees through tax disputes faced by PT X, by looking at the substance of reinsurance commission fees through the process of recording and implementing taxation, chronology of tax disputes, company tax management in dealing with disputes , and analysis of expert opinions, to solve the problems faced by PT X in determining whether the reinsurance commission is an object of Income Tax Article 23 or not an object of Income Tax Article 23. This research also aims to find a solution so that tax disputes over reinsurance commission fees do not occur repeatedly in the future. The results of this research show that the reinsurance commission is not an object of PPh Article 23 by looking at the substance of the transaction, as well as the dispute result decision won by PT X for a consecutive five year dispute period which gives permanent legal force to the reinsurance commission case. This indicates that DJP must be more open in understanding the company's business model and business processes, and that DJP field officers must be more careful in implementing tax regulations appropriately.
Evaluasi Pengawasan Wajib Pajak Online Marketplace di KPP Pratama Jakarta Pasar Rebo
Authors: Sirait Sandro Torang H. , Abbas Yulianti
Published: March 2024

Recently, people's economic activities have shifted from conventional forms to online forms or what is better known as e-commerce. This is the impact of the rapid development of information and communication technology, especially the internet. People are increasingly interested in shopping online rather than conventionally because shopping online has various advantages, such as: being practical and saving time because you don't need to come directly to the shop to get the goods/services you want, relatively cheaper prices because of the many discounts or promos offered provided, and the quality of the goods is relatively as good as those sold in regular (offline) shops. One form of e-commerce is in the form of online market places, such as: Tokopedia, Shopee, Lazada, and Bukalapak. However, the increase in trader turnover from this online market place was not followed by an increase in tax payments at KPP Pratama Jakarta Pasar Rebo (research location). The Indonesian tax system which implements self-assessment makes tax supervision and audit a tool to increase taxpayer compliance in fulfilling their tax rights and obligations. In this research, the author evaluated tax supervision at KPP Pratama Jakarta Pasar Rebo. Based on theory, there are 5 (five) factors that influence tax supervision, namely: Management Support, Regulations, Account Representatives as tax officers who carry out supervision, Taxpayers, and Information Systems. From the research results, it was found that these factors at KPP Pratama Jakarta Pasar Rebo have been in influencing tax supervision. In this regard, it is necessary to improve the quality of these factors to increase the tax supervision, so that it is hoped that by increasing the tax supervision, taxpayer’s compliance and tax revenues will also increase.
Penerapan BEPS Action Plan 4 sebagai Penangkal Penghindaran Pajak melalui Pembebanan Biaya Pinjaman
Authors: Ibrahim Havidz , Sari Dahlia
Published: March 2024

Since 2015, the government has enacted an interest limitation rule to prevent excessive interest deduction and tax avoidance. However, this regulation is not aligned with the BEPS Action Plan 4 released by the OECD. Previous research had been conducted quantitatively to measure the effectiveness of the current interest limitation rule in Indonesia. However, the result still inconclusive. Some research concluded that the current interest limitation rule is effectively impacted the tax avoidance, while other research concluded otherwise. Furthermore, previous research suggested the importance of future research concerning the BEPS Action Plan 4 implementation in Indonesia. In order to fill the gap, this study aims to evaluate the effectiveness of the current regulation in Indonesia and provide ideal recommendations for implementing the BEPS Action Plan 4 to prevent tax avoidance. The research uses qualitative methods, including case studies and data acquisition techniques like interviews and document analysis. The study found that the current interest limitation rule in Indonesia is not effective in preventing tax avoidance. The OECD's BEPS Action Plan 4 recommendations are considered more effective as an anti-tax avoidance model. The ideal approach for implementation in Indonesia is the mandatory fixed ratio rule method based on EBITDA, with a de minimis threshold. The recommended ratio aligns with the OECD's recommendations, but should be periodically updated according to economic conditions. This approach should apply to both single entities and taxpayers who are group members.
Evaluasi Pengungkapan Laporan Keberlanjutan Berdasarkan GRI Framework Pada PT. Bank Syariah Indonesia
Authors: Chandra Bella Amelia , Shauki Elvia Rosantina
Published: March 2024

Penelitian ini bertujuan untuk menilai sejauh mana Bank Syariah Indonesia (BSI) yang merupakan hasil penggabungan Bank Himbara Syariah, terhadap strategi pelaporan keberlanjutannya dalam memperoleh legitimasi dari stakeholder. Investigasi sebelumnya menunjukkan bahwa tingkat pengungkapan laporan keberlanjutan bank Himbara yang berbasis GRI relatif rendah. Dikhawatirkan BSI mengadopsi pengungkapan yang serupa seperti Bank Himbara. Strategi penelitian ini mengadopsi single phenomenon case study dengan pendekatan multiple unit analysis yakni Bank Negara Indonesia Syariah (BNIs), Bank Rakyat Indonesia Syariah (BRIs), Bank Mandiri Syariah, dan Bank Syariah Indonesia (BSI). Penelitian ini menggunakan metodologi kualitatif deskriptif dengan sumber data metodologi sekunder melalui laporan keberlanjutan. Hasil temuan diperoleh dengan menggunakan aplikasi software NVivo14 dan dianalisis menggunakan analisis konten, analisis tematik, dan analisis konstan komparatif untuk menghasilkan pola dan kesimpulan mengenai strategi BSI dalam melaporkan keberlanjutannya terkait merger bank Himbara dengan menggunakan rerangka teori legitimasi. Hasil penelitian menemukan bahwa Bank BSI menerapkan strategi gaining untuk memperkuat posisi di pasar perbankan syariah dan maintaining legitimasi yang diperoleh dari masa lampau (protect past accomplishment) dalam pelaporan keberlanjutan. Hasil ini sejalan dengan teori legitimasi Suchman (1995). Selain upaya gaining, upaya maintaining legitimasi BSI juga terlihat dalam peningkatan jumlah pelaporan keberlanjutan. Namun, pertambahan tersebut tidak signifikan karena terdapat beberapa indikator GRI yang baru efektif diberlakukan pada pelaporan keberlanjutan tahun 2021. Sebagian besar pengungkapan indikator GRI merupakan kontinuitas dari Bank Himbara Syariah sebelum merger.
Pengaruh Persepsi Pelaku Usaha Mikro Kecil dan Menengah Tentang Penyusunan Laporan Keuangan UMKM Berdasarkan SAK – EMKM Terhadap Penggunaan Informasi akuntansi perpajakan (Studi Kasus Pelaku UMKM di Desa Perkebunan Ramunia)
Authors: Putri Wan Hafizah Ainun Syah , Hafsah Hafsah
Published: March 2024

The purpose of this research is to determine whether the Perception of Micro, Small, and Medium Enterprises (MSMEs) Regarding the Preparation of Financial Statements for MSMEs Based on SAK-EMKM Has an Influence on the Use of Tax Accounting Information. The research approach used by the researcher is associative quantitative research. The population in this study consists of 100 Micro, Small, and Medium Enterprise operators in the Ramunia Plantation Village. Meanwhile, the sample used in this study is 99 micro, small, and medium enterprise operators. The sampling technique used in the research is random sampling. The results of the research based on the regression equation above can analyze the influence of each independent variable on the use of accounting information, namely: the constant figure of 13.320 states that if the independent variable, namely the Perception of Micro, Small, and Medium Enterprises, is in a constant or unchanged state, then the Use of Accounting Information (Y) is 13.320. Based on the research, it can be concluded that the hypothesis testing partially for each independent variable against the dependent variable is as follows: The significance value for the Perception of Micro, Small, and Medium Enterprises is 0.872. This value is smaller than the significance level = 0.05. Based on the criteria above, the value of 0.872 > 0.05, so H0 is accepted and Ha is rejected, meaning that the Perception of Micro, Small, and Medium Enterprises does not affect the use of tax accounting information. This lack of influence is caused by the inability to recognize and interpret understanding of tax accounting information properly, the uncertainty of laws and taxes that often change, and the non-compliance of tax information.
The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance
Authors: Rama Radian Sri , Darmayanti Novi , Kusmayasari Dewi , Suhardiyah Martha , Abdullah Zailani
Published: March 2024

This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples.  Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.
Peningkatan Literasi Keuangan Melalui Peran Galeri Edukasi Investasi Sebagai Media Pembelajaran Pasar Modal Interaktif Siswa/I SMAN 18 Batam
Authors: Tiara Tiara , Aprayuda Riyadi , Kholisa Dinuka Vina , Wahana Warga Dalam Winanda , Alif Dzulfiqar Mohamad , Marcelina Soraya Iassa , Zainuddin Muhammad
Published: March 2024

This research aims to provide an overview of increasing understanding of financial literacy and student responses through interactive learning media in the Investment Education Gallery. This research data was collected from 47 participants who participated in structured activities consisting of a pre-test and post-test in the form of true and false questions, then confirmatory questions related to student responses related to the role of the Investment Education Gallery as an interactive learning medium. This research found differences in scores between the pre-test and post-test. The t-test paired samples test shows that the results have significant differences descriptively. The post-test results are higher than the pre-test, meaning that after participating in socialization and mentoring activities in a series of investment education gallery activities, students' understanding has increased; apart from that, students/gave a positive response when following the learning progress as seen from being on a scale of 4, namely strongly agree and know. This research contributes to providing evidence that the role of the Investment Education Gallery in schools can be used as a teaching medium that can directly increase financial literacy, now felt by students at school.
Analisis Faktor-faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi
Authors: Aryadita Putriana Hadi , Hariyanto Eko , Wahyuni Sri , Fitriati Azmi
Published: March 2024

Abstract

In managing a company which is characterized by the welfare of shareholders so that it reflects the high value of the Company. This research was conducted to determine the value of companies in the infrastructure sector in the 2018-2022 period based on factors that influence company value. The factors taken in this research are profitability, company size and leverage as well as dividend policy which are used as moderating variables in the research. This research uses a quantitative approach, namely by looking at the relationship between independent variables and dependent variables as well as moderating variables on the objects studied. The data used in this research is secondary data in the form of financial reports accessed via the Indonesian Stock Exchange website. The population in this research is Infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses a purposive sampling technique. The samples that can be studied are 109 company data samples. In processing data and drawing conclusions, researchers used the SPSS program or software. The results of this research show that profitability, company size and dividend policy have no effect on the value of infrastructure companies, while leverage has a positive effect on the value of infrastructure companies. The results in this study indicate that dividend policy is unable to moderate and strengthen the influence of profitability, company size and leverage on the value of infrastructure companies.
PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA
Authors: Jeandry Gregorius , Dara Amin , Zainuddin Zainuddin
Published: March 2024

Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds.  Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement "Village Fund Outlook 2018" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased.  In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases.  A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.
Implikasi Kontrol Diri, Kecerdasan Spiritual dan Literasi Keuangan dalam Pengelolaan Keuangan
Authors: Nurjanah Rina , Asti Eka Giovana , Rafikah Ismi , Istiqomah Anisah
Published: March 2024

Financial management is the process of planning, organising, supervising, and controlling the money or financial assets of a person or organisation. The goal is to manage finances wisely by maximising the use of financial resources to meet daily needs, achieve short-term and long-term financial goals, and manage financial risks. This includes budgeting, saving, investing, debt management, retirement planning, and other financial decisions. Good financial management is the key to achieving financial stability and achieving financial goals. Students carrying out financial management are influenced by several factors including internal factors such as self-control, and spiritual intelligence. Then external factors, namely knowledge or the level of financial literacy possessed by students. This study aims to analyse the effect of self-control, spiritual intelligence, and financial literacy on individual financial management. Good financial management is the key to success in achieving personal financial stability and long-term financial goals. The research population was Pelita Bangsa University students with a sample of Faculty of Economics and Business students. The results showed that self-control has no effect on one's financial management. Meanwhile, financial literacy and spiritual intelligence have a significant positive effect on financial management. The results prove that when someone has high financial literacy coupled with spiritual intelligence, the ability to manage finances will be better. However, self-control is not indicated to influence a person to carry out financial management. Simultaneously, it shows that self-control, spiritual intelligence and financial literacy together affect financial management. The results of the study have a strong relationship of 76
Influence of Green Accounting, Sales Growth, and Firm Size on the Quality of Capital Structure
Authors: Effendi Bahtiar
Published: March 2024

Profit is the most important measurement tool for a company's success. The sustainability of a company is not determined solely by profits, but sustainability factors must be taken into account when carrying out the company's operational activities. The aim of this research is to find out whether green accounting, sales growth and company size have an influence on the company's capital structure. In addition, this research aims to analyze green accounting, sales growth and company size, which simultaneously have an impact on the company's capital structure. The companies examined in this study are manufacturing companies listed on the Indonesian Stock Exchange during 2019-2022. This research is quantitative research and the survey method is purposive sampling. The data analysis techniques used are multiple linear regression, coefficient of determination and hypothesis testing. The research results found that green accounting and sales growth had no impact on capital structure, company size had a significant impact on capital structure, and green accounting, sales growth and company size had a significant impact on capital structure at the same time. This research has provided a solid foundation for signaling theory as a basis for analyzes explaining how green accounting, earnings growth and firm size influence capital structure. It is hoped that these results can serve as a guide for preparing further research by adding more variables such as profitability as an intervening variable to improve the company's capital structure.
Optimizing Attendance Data Security by Implementing Dynamic AES-128 Encryption
Authors: Nuzula Mukhsin , Away Yuwaldi , Kahlil Kahlil , Novandri Andri
Published: March 2024

The protection of data security is crucial, particularly when dealing with the transmission of sensitive information through communication networks. This article explores the Advanced Encryption Standard 128-bit (AES-128) algorithm as an effective and secure cryptographic solution. The paper proposes the dynamic development of the AES-128 cryptography method by implementing a dynamic key to enhance the security of employee attendance data. The dynamic key involves changing the encryption key every minute, providing an additional security layer and reducing the risk of decryption by unauthorized parties. Test results indicate that the dynamic AES-128 encryption algorithm demonstrates optimal performance. The consecutive encryption and decryption speeds for sending attendance data are 14656.78 bit/s and 21898.21 bit/s, respectively. The consistent duration of the encryption and decryption processes, at 6.66ms and 2.44ms, along with an Avalanche Effect rate of 50.73% and an Entropy of 6.67 bit/symbol, emphasizes the algorithm’s efficiency and stability. This research not only reinforces the desired level of security but also outperforms several previous studies. Analyzed performance data indicates that this method is not only efficient but also stable in maintaining data security, addressing significant variations in data length. Thus, the implementation of dynamic AES-128 cryptography in attendance systems provides a significant advantage in addressing information security challenges in the current digital era.
Sentiment Analysis of Mobile Provider Application Reviews Using Naive Bayes Algorithm and Support Vector Machine
Authors: Ningsih Tiara Sari , Hermanto Teguh Iman , Nugroho Imam Ma'ruf
Published: March 2024

To choose a mobile provider to use, prospective users often rely on reviews left by previous users of the mobile provider application. One source of information for finding reviews of cellular provider applications is the Google Play Store. The purpose of this research is to analyze user reviews of cellular provider applications and find out the comparison of the accuracy levels of the two algorithms to be used, namely the Naïve Bayes Classification (NBC) and Support Vector Machine (SVM) algorithms. The object of this research is focused on the three most popular applications in Indonesia, according to the Goodstate website, namely Telkomsel, IM3, and XL Axiata. After testing using the Naïve Bayes Clasification method, the accuracy value obtained in the MyTelkomsel application is 75%, MyIM3 is 80%, and MyXL is 72%. While the Support Vector Machine method obtained an accuracy value of 77% for MyTelkomsel,  80% for MyIM3, and 76% for MyXL.
Edge Detection Model Performance Using Canny, Prewitt and Sobel in Face Detection
Authors: Pinastawa I Wayan Rangga , Pradana Musthofa Galih , Khoironi Khoironi
Published: March 2024

Detection of objects in the form of objects, humans and other objects at this time has been widely applied in many aspects of life. The help of this technology can facilitate human work, one of which is facial detection to get information about a person's identity. Face identification and detection is closely related to Data Mining science with Image Processing sub-science. This facial detection and recognition can use several technical approaches, one of which is to use edge detection. Edge detection is one of the basic operations of image processing. In the image classification process, edge detection is required before image segmentation processing. There are several methods that can be used to perform edge detection such as Canny, Prewitt and Sobel. These three methods are methods that have accurate and good detection results, with the advantages of each method having its own added value. From the results of previous studies that stated these three methods have good results, it became interesting to conduct a comparative study of these three methods in detecting edges in facial images. Edge detection applied to this study identifies facial images, and will get similarities with the original image from the result analysis process, and is reinforced by measurement results using the Mean Square Error error degree. The final result of this study states that this study the most optimal Mean Square Error measurement results obtained the final results in the Canny method of 10, the Prewitt method of 41 and Sobel of 29. These results show that the value of the Canny method has the smallest Mean Square Error value, which indicates that the Canny method on facial image edge detection has the most optimal results.
Optimizing Facial Expression Recognition with Image Augmentation Techniques: VGG19 Approach on FERC Dataset
Authors: Ilmawati Fahma Inti , Kusrini Kusrini , Hidayat Tonny
Published: March 2024

In the field of facial expression recognition (FER), the availability of balanced and representative datasets is key to success in training accurate models. However, Facial Expression Recognition Challenge (FERC) datasets often face the challenge of class imbalance, where some facial expressions have a much smaller number of samples compared to others. This issue can result in biased and unsatisfactory model performance, especially in recognizing less common facial expressions. Data augmentation techniques are becoming an important strategy as they can expand the dataset by creating new variations of existing samples, thus increasing the variety and diversity of the data. Data augmentation can be used to increase the number of samples for less common facial expression classes, thus improving the model's ability to recognize and understand diverse facial expressions. The augmentation results are then combined with balancing techniques such as SMOTE coupled with undersampling to improve model performance. In this study, VGG19 is used to support better model performance. This will provide valuable guidelines for optimizing more advanced CNN models in the future and may encourage further research in creating more innovative augmentation techniques.
C4.5 Forward Selection Based Algorithm For Class Level Classification Of Nurul Jadid Islamic Boarding School Students
Authors: Irfan Muhammad Isomul
Published: March 2024

Pesantren is an Islamic educational institution that plays a central role in the development of education in Indonesia. Although originally established for Islamic religious education (Pendidikan Agama Islam or PAI), pesantren has evolved into an educational institution that contributes to both scholarly and community service aspects. According to the regulations set by the Ministry of Religious Affairs of the Republic of Indonesia under Number 31 of 2020, pesantren is a community-based institution that upholds the teachings of Islam rahmatan lil'alamin (Islam as a blessing for all) and the noble values of the Indonesian nation. Pesantren education is efficient because it is conducted in a boarding school setting, which shapes the character of its students or 'santri.' However, the current method of determining the grade levels of santri is often inaccurate, relying solely on the average scores of entrance exams without considering essential aspects of subjects. This leads to a decrease in students' interest in learning and delays in achieving higher levels of education. By utilizing data mining techniques, such as the C4.5 algorithm based on Forward Selection, it is possible to address this issue and enhance the accuracy of placing santri into their appropriate grade levels at the Nurul Jadid Paiton Probolinggo pesantren. This improvement can make the pesantren education system more effective in managing student learning
Diabetes Disease Detection Classification Using Light Gradient Boosting (LightGBM) With Hyperparameter Tuning
Authors: Ramadanti Elisa , Aprilya Dinathi Devi , Christianskaditya Christianskaditya , Chandranegara Didih Rizki
Published: March 2024

Diabetes is a condition caused by an imbalance between the need for insulin in the body and insufficient insulin production by the pancreas, causing an increase in blood sugar concentration. This study aims to find the best classification performance on diabetes datasets with the LightGBM method. The dataset used consists of 768 rows and 9 columns, with target values of 0 and 1. In this study, resampling is applied to overcome data imbalance using SMOTE and perform hyperparameter optimization. Model evaluation is performed using confusion matrix and various metrics such as accuracy, recall, precision and f1-score. This research conducted several tests. In hyperparameter optimization tests using GridSearchCV and RandomSearchCV, the LightGBM method showed good performance. In tests that apply data resampling, the LightGBM method achieves the highest accuracy, namely the LightGBM method with GridSearchCV optimization with the highest accuracy reaching 84%, while LightGBM with RandomSearchCV optimization reaches 82% accuracy.