bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Fraud Triangle terhadap Kecenderungan Fraud Anggaran Dana Desa dan Budaya Organisasi sebagai Variabel Moderasi
Authors: Da Rato Elisabeth Yessi , Ardini Lilis , Kurnia Kurnia
Published: October 2023

This research aimed to examine and analyze the effect of the fraud triangle which was referred to as pressure, opportunity, and rationalization on the fraud tendency of village funds budget, and organizational culture as moderating variable.

The research was qualitative. Moreover, the data collection technique used purposive sampling which the sample was based on the criteria given. In line with that, there were 60 samples from 147 villages in the Sikka district with a total of 240 respondents. Furthermore, the instrument in the sampling technique used the Slovin formula. Additionally, the data analysis technique used multiple linear regression with Moderated Regression Analysis (MSA) test.

As the result, it showed that: 1) pressure had a positive effect on the fraud tendency of the village funds budget, 2) opportunity had a positive effect on the fraud tendency of the village funds budget, 3) rationalization had a positive effect on the fraud tendency of the village funds budget, 4) organizational culture had a negative effect on fraud tendency of village funds budget, 5) organizational culture did not moderate the effect of pressure on the fraud tendency of village funds budget, 6) organizational culture did not moderate the effect of opportunity on the fraud tendency of village funds budget, 7) organizational culture did not moderate the effect of rationalization on the fraud tendency of village funds budget.
The Effect Of LDR, ROA, PER, DER, NPL On Stock Prices In Banking Sub-Sector Companies In 2019-2021
Authors: Rizkia Ayu Putri
Published: October 2023

The purpose of this work is to analyze the impact of financial indicators on the stock prices of bank subsidiaries in 2019–2021. This study focuses on five ratios which are Loan to Deposit  (LDR), Return on Assets (ROA). , price/earnings ratio (PER), debt/equity ratio (DER) and non-performing loans (NPL). The research method  is panel regression analysis, which uses secondary information obtained from the financial statements of listed banking companies. The research sample consists of several banking companies of a certain period. The results of this study show that LDR, ROA, PER, DER and NPL significantly affect the stock prices of bank subsidiaries. LDR, ROA and PER have a positive effect on stock prices, while DER and NPL have a negative effect. This indicates that investors tend to pay attention to these financial ratios when evaluating a company  and setting stock prices. This study helps to understand the factors affecting stock price of banking companies. The results of this study can be used as benchmarks for investors, corporate management and regulators in making investment decisions and policies related to banking.
DETERMINANTS OF SUSTAINABILITY REPORT DISCLOSURE IN INDONESIAN LISTED BANKS
Authors: Tjandrapurnama Kezia Kurniawati , Oktaviani Rachmawati Meita
Published: October 2023

The company's achievements cannot be separated from synergies and contributions to support the implementation of digitalization in all lines. To help companies measure and improve performance in managing the company's impact on the environment and society, companies need to report sustainability reports. Sustainability Report is a report issued by the company to report the company's performance that focuses on three main aspects, namely economic aspects, environmental aspects and social aspects. Sustainability reports are issued with the aim of sharing the actions and results of corporate social responsibility. This study aims to examine profitability, sales growth, company size, and the board of commissioners that influence the disclosure of sustainability reports in Indonesia. The population in this study was conducted on 11 companies and obtained 55 samples in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2018 - 2022. The data analysis used is Multiple Linear Regression Analysis. The results of this study state that profitability has a negative effect on disclosure of sustainability reports. Company size has a positive effect on disclosure of sustainability reports. Company age has no effect on disclosure of sustainability reports.
Pengaruh Attitude, Subjective Norm Dan Perceived Behavioral Control Terhadap Minat UMKM Dalam Penyusunan Laporan Keuangan
Authors: Srikalimah Srikalimah , Selviasari Rike , Antasari Dewi Wungkus , Qowi Musabihul
Published: October 2023

The interest of MSMEs in the preparation of financial statements has an important role in making the right decisions and increasing stakeholder confidence. The purpose of this study is to investigate the factors that affect the interest of MSMEs in preparing financial statements. As well as knowing the influence of attitudes, subjective norms, perceptions of behavior control both partially and simultaneously on the interest of MSMEs in the preparation of financial statements. This research method is a descriptive quantitative approach with primary data sources through the dissemination of questionnaires with a sample of 100 MSME actors. Data analysis using descriptive statistics using SPSS. The results showed that partially or simultaneously attitude, subjective norm and perceived behavioral control have a positive and significant effect on the interest of MSMEs in the preparation of financial statements in Kediri. The results of this study provide empirical evidence about the factors that can affect interest in the preparation of financial statements.
Analisis Determinan Struktur Modal : Studi Indonesia
Authors: Hubbi Atika Wardati , Ovami Debbi Chyntia
Published: October 2023

This study aims to examine the effect of asset structure, profitability and liquidity on the capital structure of metal and similar companies listed on the Indonesia Stock Exchange in 2019-2021. Determination of the sample using the purposive sampling method, samples obtained by 14 metal companies and the like in the 2019-2021 timeframe so that 42 observations were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. Data processing used in this study uses panel data regression with the help of Eviews software version 10. The results of this study indicate that asset structure has a positive and significant effect on capital structure, profitability has a positive and significant effect on capital structure, and liquidity has a negative and significant effect on capital structure. capital. Based on the results of the simultaneous test (Test F) shows that all independent variables simultaneously or jointly affect the dependent variable.
Peran Kode Etik Dalam Menjaga Integritas Konsultan Pajak
Authors: Balqis Malika , Supratiwi Wiwik
Published: October 2023

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan peran etika dalam mendukung sikap profesionalisme konsultan pajak karena adanya peran ganda yang harus dijalankan oleh konsultan pajak yaitu sebagai mitra pemerintah sekaligus wajib pajak. Jenis penelitian ini adalah peneltian deskriptif kualitatif dengan menerapkan metode penelitian kepustakaan (library research). Data yang digunakan dalam penelitian ini adalah data sekunder yang relefan dengan judul yang akan diteliti. Hasil penelitian menjelaskan bahwa konsultan pajak memiliki peran yang sangat penting dalam sistem perpajakan karena berhubungan langsung dengan wajib pajak. Konsultan pajak yang patuh terhadap kode etik profesinya dapat meningkatkan peran konsultan pajak dalam menciptakan dan mendorong pertumbuhan kepatuhan wajib pajak terhadap regulasi perpajakan Indonesia. Oleh karena itu, diperlukan adanya intervensi dari pemerintah dalam memastikan bahwa pelaksanaan kerja konsultan pajak telah menerapkan kode etik profesi yang telah ditetapkan sehingga pelayanan yang diberikan kepada wajib pajak oleh konsultan pajak dilaksanakan sesuai dengan regulasi perpajakan yang berlaku. Penelitian ini merupakan penelitian kepustakaan (library research). Hasil penelitian ini ditujukan kepada pemerintah agar segara memberikan tindakan tegas untuk menertibkan kembali praktik-praktik pelanggaran perpajakan yang berhubungan dengan konsultan pajak dengan cara melakukan tindakan penegakan hukum berupa pemeriksaan pajak secara merata dan tersistematis secara berkala kepada seluruh Wajib Pajak.
Evaluasi Pengendalian Internal atas Aset Tetap pada PT WAN
Authors: Lestari Rika , Hermawan Ancella Anitawati
Published: October 2023

This research aims to evaluate the implementation of the concept of internal control within the COSO framework for the procurement and management of fixed assets in an effort to increase the reliability of financial reports. PT WAN is a logistics service provider company by providing land transportation services. Dump trucks and heavy equipment are important components in business activities. Several incidents of errors in fixed assets such as discrepancies in recording and asset ownership status, also inadequate documentation. In addition, other fixed assets also have problems such as unrecorded and depreciated assets and ignorance of the acquisition value of assets. This made PT WAN have to initiate the right steps to suppress the problem. This study uses a case study method with a qualitative approach. The processed data is obtained from interviews, conducts observations, analysis internal documents and then evaluated based on COSO 2013 principles. The results showed that there are still deficiencies in internal control over the procurement and management of the company's fixed assets. These weaknesses are the unorganized flow of procurement, recording and sale of assets, not recording of all fixed assets, and lack of knowledge about the process of procuring and recording fixed assets. PT WAN must establish formal documents related to SOPs of fixed assets, labeling the company's equipment and tools, carrying out stock taking of fixed assets every month, re-managing data on all of the company's fixed assets, adding accounting personnel and providing training.
Determinan Terhadap Transfer Pricing Melalui Tax Minimization Sebagai Pemoderasi
Authors: Mardiana Ema , Badjuri Achmad
Published: October 2023

This study aims to determine the effect of tunneling incentives, bonus mechanism, and company size on transfer pricing with tax minimization which acts as a moderating variable. Case studies with qualitative research method are used as a strategy in this research. The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Purpose sampling was used for the sampling procedure with a total of 81 companies according to the criteria after being multipled by 3 years of observation. The analytical method used is Moderating Regression Analysis (MRA). The results of the study show that tunneling incentives have an effect on transfer pricing, while the bonus mechanism and firm size have no effect on transfer pricing. Tax minimization is able to moderate the effect of the bonus mechanism on transfer pricing, but tax minimization is not able to moderate the relationship between tunneling incentive, company size and transfer pricing.
Pengaruh Kompleksitas Perusahaan, Leverage, & Kompensasi Terhadap Fee Audit Pada Perusahaan BUMN 2017-2021
Authors: Gymnastiar Muhammad Aria , Nurbaiti Annisa
Published: October 2023

Audit Fees are a reward the auditor receives from the client entity in connection with providing audit services. Public accountants are very important in balancing information asymmetry and conflict of interest. Payment of this audit fee is based on a contract between the company and a public accounting firm based on an engagement letter. With this audit fee, the auditor must fulfill his duties and responsibilities. The research problem formulation is whether there is a simultaneous and partial effect of company complexity, leverage, and compensation on audit fees. The primary objective of this study was to examine the impact of company complexity, leverage, and compensation on audit fees within state-owned companies that are listed on the Indonesia Stock Exchange during the period spanning from 2017 to 2021. The present study employs a quantitative research methodology. The population under investigation in this study comprises state-owned companies that were listed on the Indonesia Stock Exchange during the period of 2017-2021. A total of 13 companies were selected as research samples. The employed methodology utilizes panel data regression as the primary analytical technique. The employed data analysis techniques encompass the descriptive statistical test, classic assumption test, panel data regression model testing, and hypothesis testing. The findings of this study suggest that there is a simultaneous impact of company complexity, leverage, and compensation on audit fees. The presence of partial functions is associated with a detrimental impact of company complexity on audit fees. The utilization of leverage and the provision of compensation positively impact the determination of audit fees. It is anticipated that future researchers will possess the capacity to broaden the scope of their research objectives and incorporate additional variables beyond those initially considered. It is anticipated that corporations will furnish comprehensive information regarding the audit fee
Pengaruh Risiko Perusahaan, Fungsi Audit Internal, Independensi Dewan Komisaris Terhadap Fee Audit
Authors: Herlambang Daffa Raiza , Nurbaiti Annisa
Published: October 2023

The auditor will charge the audited firm a fee, called the "audit fee," in exchange for doing the audit. the fee charged by the auditor for conducting an audit is impacted by diverse aspects like the intricacy of the assignment, the expertise required to carry it out, the fee structure of the knowledge acquisition program (KAP) and other pertinent professional elements. the objective of this inquiry is to recognize the influence in audit fees on banking sub sector on the indonesia stock exchange between 2017 and 2021 in relation to corporate risk, the internal audit function, independence of the board of commissioners. the population comprises of orporations sub sector banking and indexed at the indonesia stock exchange at some point of the duration spanning from 2017 to 2021. in this research, a purposive selection technique was utilized. twenty company, and data from 100 units on the banking sub sector registered on the indonesia stock exchange were utilized for the sample. quantitative methods were employed for the analysis. the analysis in this paper is conducted through the utilization of eviews 12 software is used for the analysis in this paper. based on the results of this study, it shows that the company's risk. the internal audit function, and the independence of the board of commissioners simultaneously affect the audit fee. while the results of the partial test of company risk and the independence of the board of commissioners have no effect on the audit fee, while the internal audit function has an effect on the audit fee.
Pengaruh Intellectual Capital, Komite Audit, Komisaris Independen Terhadap Integritas Laporan Keuangan
Authors: Herlambang Difa Raiza , Nurbaiti Annisa
Published: October 2023

A good financial report is a report that contains the company's condition accurately. The integrity of financial reports is a report that presents financial information in a fair, honest and impartial manner. This learning benchmark is an examination of the impact of intellectual capital, the Audit Committee, and the Independence of the Board of Commissioners regarding the Integrity of Financial Statements. This study uses a sample size of 45 information units from the transportation and logistics sector of nine companies listed on the Indonesia Stock Exchange. during the period 2017 to 2021 as research subjects. This analysis uses a quantitative approach which is based on a deliberate purposive sampling technique for selecting the sample. Information analysis was performed through information panel regression, and information checking was performed using eviews 12. Descriptive statistics, classic firm assumption testing and hypothesis testing using the regression model for the information panels were used. Based on the results of this study indicate that intellectual capital. The audit committee and the independence of the board of commissioners have an effect simultaneously. Meanwhile, the results of a partial examination of the committee and the independence of the board of commissioners have no effect on the integrity of financial reports, while intellectual capital has an effect on the integrity of financial statements.
Meningkatkan Keputusan Berinvestasi Masyarakat Sidoarjo Melalui Knowledge Management dan pengaruh variabel Financial Literacy, Religiusitas serta Mental Accounting
Authors: Rahmawati Imelda Dian , Komalasari Dewi , Dewi Santi Rahma , Saraswati Aulia Putri , Lakadjo Fania Nabila
Published: October 2023

This research aims to encourage and foster the younger generation to have financial skills and accounting mentality so they can create a future brighter future. Educate the younger generation about investing by understanding financial literacy, religiosity and mental accounting to avoid online fraud or offline. It's time for millennials to learn skills invest, leave the consumptive lifestyle, and prepare for a better future bright. Knowledge management (knowledge management) is a process that focuses on how knowledge can be managed and used to improve performance. To create a knowledge-based economy then the need for knowledge management in every individual in society. Method research used in this study is a quantitative research method with causality approach, namely looking for evidence of a causal relationship through influence generated between the independent variable and the dependent variable. The data source used is primary data. The population of this study is the millennial generation which is spread throughout the region Sidoarjo. The sampling technique in this study is a convenience technique sampling. Convenience sampling is a method that researchers use to collect market research data from available respondents. Based on the results of the analysis, hypothesis testing and discussion it can be concluded that financial literacy, religiosity and mentality Accounting has a positive and significant effect on generational investment decisions Sidoarjo millennials. Knowledge Management has proven capable of playing a financial mediating role literacy. religiosity, mental accounting for investment decisions in the Sidoarjo community
Analisis Bibliometrik:Keterkaitan antara Triple Helix dan Open Innovation
Authors: Hidayatuloh Rohmat , Akhmad Taufik Tatang
Published: October 2023

This research examines the correlation between Triple Helix and Open Innovation. The study aims to determine: (1) the development of the number of international publications related to Triple Helix and Open Innovation from 2003 to 2023; (2) the mapping of topics related to Triple Helix and Open Innovation based on co-word analysis; (3) the collaboration among authors or researchers related to Triple Helix and Open Innovation. Data collection was done by retrieving publication data from Google Scholar using the "publish or perish" approach with the keywords Triple Helix and Open Innovation within the period of 2003-2023. The data were in RIS/Refman format and analyzed using VosViewer software. The results show that the highest growth of publications related to Triple Helix and Open Innovation from 2003 to 2023 occurred in 2018, with 93 publications or 9.31%. The research findings indicate that the topics related to Triple Helix and Open Innovation from 2003 to 2023 can be divided into six clusters. Based on co-occurrence analysis through network visualization and density visualization, it can be concluded that Triple Helix and Open Innovation are interconnected and have been extensively published. For future research, the authors suggest conducting bibliometric analysis on reputable journal databases or those indexed in Scopus that explore the correlation between Triple Helix and Open Innovation. Additionally, it is necessary to conduct practical approaches such as case studies on the correlation between Triple Helix and Open Innovation within the innovation ecosystem in Indonesia
Determinan Akuntabilitas Pengelolaan Keuangan Desa Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi
Authors: Nona Ice Magdalena , Ardiani Lilis , Kurnia Kurnia
Published: October 2023

This study aims to test and analyze the influence of competence, internal system control, and community participation on the accountability of village financial management, moderated by the use of information technology. The type of data used in the study was primary data obtained from questionnaires that were distributed directly to respondents, namely village heads, secretaries, treasurers, BPD, and communities within the Sikka Regency village government. Sampling through Purposive sampling and obtained a sample of 150 respondents. Data analysis was processed using SPSS through a statistical method of multiple regression with a moderation approach, namely Moderated Regression Analysis (MRA). The results of the analysis show that competence and internal control systems have a positive and significant effect, while community participation does not affect the accountability of village financial management. The use of information technology does not moderate the influence of competence, internal system control, and community participation on the accountability of village financial management. The implications of this research, especially for village officials in Sikka Regency, are expected to be better in accountability for managing villages finances, provide input to the Sikka district, so that in the future the village financial system application can be fully used in this area and can simplifying the village bookkeeping and spending system. In addtion, village officials are also expected to be able to involve the village community in all decision-making related to the interests and prodress of the village and society in general
Management Control System, Innovation Dan Organizational Performance
Authors: Nursyamsir Risman , Ismail Tubagus , Ismawati Iis
Published: October 2023

This study aims to determine the effect of the management control system on organizational performance mediated by the management innovation variable, where the management control system is combined with two different control levers the enabling (beliefs and interactive) and the constraining (boundary and diagnostic), and management innovation which consists of four dimensions (new management practice, management process, organizational structure, and management technique). The method used in this research is quantitative. The research sample uses primary data by distributing questionnaires. There are 9 Regional Apparatus Organizations that are sampled in this study based on predetermined criteria (purposive sampling). Data analysis was performed by path analysis using the WarpPLS 7.0 program.
 
The results showed that the management control system enabling and the management control system constraining have a positive effect on organizational performance. And management control system enabling and management control system constraining positive effect on management innovation Meanwhile, management innovation has a partial effect, where organizational structure has a negative effect on organizational performance and management techniques have a positive effect on organizational performance. Meanwhile, new management practices and management processes have no effect on organizational performance.
Profitability Conventional Banking : Are influencing Inflation, Capital Resilience, Efficiency in Fund Gathering and Allocation?
Authors: Darmayanti Novi , Bilgies Ana Fitriyatul , Welly Yerisma , Sianipar Martin Yehezkiel , Kuntardina Ari
Published: October 2023

This research aims to examine and analyze the influence of inflation, Capital Adequacy Ratio, Loan to Deposit Ratio, and mobile banking on the profitability of conventional commercial banks (an empirical study of conventional commercial banks listed on the Indonesia Stock Exchange from 2018 to 2022). The research design has a causal associative nature with a quantitative approach. The population in this study consist of conventional commercial banks listed on the Indonesia Stock Exchange that implemented mobile banking technology for five consecutive years during the period 2018-2022. The sampling technique used is purposive sampling, resulting in 6 samples out of 30 conventional commercial banks. Data analysis is conducted through descriptive analysis, inner model analysis, outer model analysis, and hypothesis testing using the SmartPLS v.3.2.9 software. The research findings indicate that the variables of inflation, Capital Adequacy Ratio, and Loan to Deposit Ratio have a positive and significant impact on the profitability on conventional commercial banks. However, the mobile banking variable does not have a significant impact on the profitability of conventional commercial banks
Peran Implementasi Modal Intelektual terhadap Peningkatan Keberlanjutan Kemajuan Usaha Mikro Kecil Menengah (UMKM) di Kabupaten Sumbawa
Authors: Salam Abdul , Oktapiani Serli , Mandasari Jayanti
Published: October 2023

This study aims to examine the influence of Human Capital, Capital Structure, Relational Capital on Increasing the Sustainability of the Progress of MSMEs in Sumbawa Regency. This research uses quantitative methods. The population in this study are MSME actors in Sumbawa Regency, with a total sample of 270 respondents using purposive sampling techniques. The data collection method used was by distributing questionnaires directly to respondents and then processing them using the Multiple Linear Regression analysis tool with SPSS. The results of this study show that Human Capital, Structural Capital, Relational Capital have an effect on Increasing the Sustainability of MSME Progress in Sumbawa Regency.
Potensi Retribusi Parkir Terhadap Pendapatan Asli Daerah Kota Medan, Sebelum dan Sesudah Penerapan E-Parkir
Authors: Rahayu Sri Endang , Handayani Rita , Febriaty Hastina
Published: October 2023

Penerimaan retribusi parkir di kota Medan mengalami penurunan. Ini terjadi dimungkinkan karena adanya praktek parkir ilegal yang kian marak di kota Medan. Untuk meningkatkan Pendapatan Asli Daerah Pemerintah kota Medan melalui Walikota Medan saat ini sedang melakukan program E-Parking di 22 titik parkir di kota Medan. Penelitian ini bertujuan untuk mengetahui pertumbuhan, efektifitas, efisiensi dan kontribusi penerimaan retribusi parkir di kota Medan dari tahun 2019 sampai dengan tahun 2022, serta melakukan komparasi penerimaan retribusi parkir sebelum dan sesudah diterapkan E-Parkir di kota Medan. Metode yang digunakan adalah deskriptif kuantitatif, dengan melakukan uji efektivitas, efisiensi dan kontribusi penerimaan retribusi parkir terhadap PAD kota Medan. Selanjutnya juga melakukan analisis komparasi penerimaan retribusi parkir sebelum dan sesudah diterapkan E-Parkir di kota Medan. Pertumbuhan realisasi retribusi parkir di kota Medan tahun 2020 mengalami penurunan, namun taun 2021 dan 2022 mengalami peningkatan sebesar 4,99% tahun 2021 dan 49,10% tahun 2022. Jika dilihat dari uji efektifitas, retribusi parkir dari tahun 2019-2022 dengan kriteria tidak efektif karena nilainya masih di bawah 60%. Tidak efektifnya penerimaan retribusi parkir di tahun 2019 sampai tahun 2021 dikarenakan banyaknya juru parkir liar dan kurangnya pegawai Unit Pelaksana Teknis Dinas Perparkiran Dinas Perhubungan kota Medan, sebagai pengawas pengelolaan perparkiran di lapangan, sehingga potensi retribusi parkir tidak dikelola secara maksimal. Kontribusi Retribusi Parkir Terhadap PAD Kota Medan Tahun 2019-2022 masih di bawah 1%, oleh karena itu perlu dilakukan peningkatan penerimaan retribusi parkir yaitu dengan penerapan e-parkir di kota Medan. Penerapan e-Parkir di kota Medan dimulai sejak Oktober 2021. Untuk melihat komparasi Penerapan Sebelum dan Sesudah E-Parkir dengan melihat perbandingan penerimaan retribusi parkir sebelum dan sesudah adanya penerapan e-parkir. Realisasi penerimaan retribusi parkir tahun 2021 dan 2022 mengalami peningkatan dibandingkan tahun sebelumnya. Ini disebabkan telah diberlakukannya e-parkir di kota Medan.
Pengaruh Green Business dan Good Corporate Governance Terhadap Kinerja Keuangan: Corporate Social Responsibility sebagai Pemoderasi
Authors: Mattunruang Andi Aris , Asmirawati Asmirawati
Published: October 2023

The aim of this study was conducted to find out whether green business using the annual reports of companies that received the Pollution Control, Evaluation and Ranking Program Award (PROPER) corporate social responsibility is influenced by the characteristics of the board of commissioners (number of independent commissioners, diversity of the board of commissioners, and concentration of ownership) and whether financial performance (ROA, ROE and Tobin's Q) is moderated by corporate social responsibility, in companies listed on the Indonesia Stock Exchange in the period 2015 to 2022. The population used is all companies listed on the Stock Exchange Indonesia for five consecutive years. The sampling method was selected using purposive sampling, namely non-financial companies included in Pefindo 25. This study used a quantitative approach. The samples used in this study were 22 companies with 110 observations. The data analysis method uses panel data regression (Eviews 9) with Descriptive Statistical Tests, Model Conformity Tests, namely the Chow test and Hausman test, followed by the F test, the Goodness of Fit test, the hypothesis test, and finally the t test. The results of research on green economy and good corporate governance which are proxied by the number of independent commissioners, the diversity of the board of commissioners and the majority ownership of the company have a positive effect on financial performance. moderated by corporate social responsibility has no positive effect on financial performance proxied by ROA, ROE and leverage.
Average Max Round Robin Algorithm: A Case Study
Authors: Putra Tri Dharma , Purnomo Rakhmat
Published: October 2023

Round Robin Algorithm is one wellknown algorithm in real time system. Several variants of round robin algorithms are in the fields. Average max round robin algorithm is a breakthrough to optimize context switching or also called quantum. Context switching is one big problem in round robin algorithm. To optimize high context switching is the key solution. This will make this algorithm efficient. There should be a way to optimize this context switching. Then the average max round robin algorithm is one solution to this problem. The average max algorithm is defined by finding the average of burst time then add the maximum burst time to the average burst time. Then calculate again the average of the two. The calculation will be iterated in the next round robin cycle. Here, in this journal, three case studies are discussed. Each with different burst times to understand this average max round robin algorithm more clearly. In the first case study we get turn around time 34 ms, and average waiting time 20.6 ms. In the second case study, we get average turn around time 21.8 ms, and the average waiting time 13 ms. And in the last case study, the third one, we get turn around time 12.2 ms, and the average waiting time 6.6 ms. There is no calculation for the second iteration for all case studies. Since the left burst time is only in one process. Optimizing the context switching, minimizing average turnaround time, and average waiting time is the key solution to round robin algorithm.
Implementation of Continous Delivery using Jenkins And Kubernetes with Docker Local Images
Authors: Wijayanto Danur , Firdonsyah Arizona
Published: October 2023

The need for software has increased and the development process has also become more complex as technology has developed which resulted application will take a long time to deployed, which can be completed in weeks or even months. One reason is the large number of teams involved in application development, especially the Development Team and Operations Team. These teams can cause the application delivery process to the user's side to be hampered if a conflict occurs, so the term DevOps appears. Support for DevOps continues to be improved, so there is CI/CD (Continuous Integration and Continuous Delivery/Deployment). Banyak penelitian mengenai CI/CD yang sudah dilakukan dan menggunakan tools Jenkins, Kubernetes, dan Docker. Namun penelitian yang sudah ada menggunakan repository DockerHub untuk menyimpan Docker Image This research focuses on the local implementation of the docker image which is then run with Kubernetes Orchestration so it can reduce the platform used by CI/CD. This implementation requires conversion from docker image to Kubernetes Image Cache. The results show that the Continous Delivery implementation using Kubernetes with the Local Docker image is successful and can run well. The results show that the average time required to create a docker image is 649 seconds (10 minutes 49 seconds) and image conversion process which takes an average time of 275 seconds (4 minutes 35 seconds). Research can be developed further by researching techniques to shorten build time, minimize resource utilitation and minimize time conversion from docker images to Kubernetes Image Cache.
Design of a Home Door Security System Based on NodeMCU ESP32 Using a Magnetic Reed Switch Sensor and Telegram Bot Application
Authors: Ramadhani Syahri , Putri Dhanny Permatasari
Published: October 2023

With very rapid technological advancements, it is not possible now that all activities can be carried out quickly, easily, and instantly. The Internet of Things (IoT) allows us to solve various problems by making some devices communicate with each other across the virtual world network. This study uses the prototyping method by explaining how to design a home door security system that can be controlled by a smartphone with a WiFi connection and can use a card consisting of a chip connected to a reader. The design of this tool consists of several stages, namely designing a block diagram of how the circuit works, and designing hardware (Hardware) and software (Software). From the results of system testing, it can be seen that when conducting RFID testing by tapping the card on the reader. The system is successful and the door can be opened according to the NUID card that has been registered with the program and it can fail by using a card that is not registered in the system. Which indicates the test results are working properly. The working capability of the system on the door security device is as expected and the response from the magnetic reed switch sensor as input from the notification is very good. This system using RFID functions to make it easier for users to control the door of the house with a smartphone connected to wifi so that users don't just use conventional keys.
Comparison of LSTM and GRU Models for Forex Prediction
Authors: Pahlevi Mohammad Rezza , Kusrini Kusrini , Hidayat Tonny
Published: October 2023

Trading foreign currencies worth trillions of dollars takes place daily in the forex market, characterized by highly volatile movements. The forex market operates on bid and ask prices, with exchange rates determined by the principles of supply and demand. Trading involves currency pairs like EUR/USD, where the value of the Euro is compared to the US Dollar, serving as a basis for analyzing price fluctuations. Due to the volatile nature of forex, market participants must make informed decisions when buying and selling, as improper choices can result in financial losses. One approach to mitigating risk in forex trading decisions is through the use of forecasting techniques. This research study employs LSTM and GRU methods to predict forex trends, which are evaluated using various dataset divisions. The most accurate results are obtained using a dataset of 4979, split into three equal parts: 80% for training, 10% for validation, and 10% for testing. This approach yields an RMSE value of 0.054, MAPE of 0.037, and R-square of 97%
Teacher Quality Affects On Graduation Of Study Programming Data Approach There With CRISP-DM Method
Authors: Harahap Mawaddah , Hidayati Namira , Panjaitan Sumiati , Tambunan Enjelyna , Sihombing Juniati
Published: October 2023

Each student's graduation is influential to the teacher in every subject that can be predicted based on the pattern of habits of the teacher who presents the subject. Web Proggramming is the subject of study that must be completed by every student. If this course is not completed, it is not allowed for the student to take other courses related to it. The custom patterns of teachers in this study were taken from 300 student respondents. An analysis is done to compare the results of questionnaire scores with the assessment of college admissions teachers. From the results of the comparison, it is possible to predict the graduation rate of students to the web programming course. The results of the experiment were that 72% of the students received highly influential predictions, 12% Influential, 7% Sufficient, 5% Influential and 4% Highly Influential.
Comparison of Sentiment Analysis Methods on Topic Haram of Music In Youtube
Authors: Al Fathir As Rahmat Saudi , Utami Ema , Dwi Hartono Anggit
Published: October 2023

Sentiment analysis on video lectures on YouTube that discuss the haram of music is an exciting topic to find out public opinion. This study aims to find what factors affect the model's accuracy in sentiment analysis, especially on video lecture content on YouTube. The data used is comment data on three video lectures that discuss the haram of music, which has been labelled into two categories: positive and negative. The data is divided into two categories, namely primary data, as many as 2099 data that have not been normalized, while secondary data has 1001 data that have been normalized. The experiment shows that the validity of the data, labelling the data, the amount of data, and preprocessing are essential points in forming a good sentiment analysis classification model because, from the test results, it was found that imbalance techniques such as SMOTE, word embedding word2Vec and FastText, and SVM and KNN classification algorithms do not provide maximum accuracy if the data used primary data. However, the data imbalance process, such as oversampling and SVM and KNN classification algorithms, will provide better model accuracy if used with secondary data. Based on the trial results, it is found that when using the SVM algorithm, primary data produces the highest accuracy at 58.35%, while secondary data is 72.23%. If using KNN, the primary data provides the highest model accuracy at 53.54%, while the secondary data has the highest accuracy at 72.81%. Based on these results, it was found that the validity of the data or data must be appropriate and related to the case raised and labelling the data must be done carefully because the most crucial is the inappropriate data in preprocessing the data must be done correctly, if data preprocessing is done in an inappropriate way then data imbalance techniques such as oversampling do not have enough influence on increasing accuracy, but if on the contrary then accuracy will increase. The selection of the right word embedding also affects accuracy. It is necessary to do many experiments to select the correct algorithm and follow the data owned because selecting the correct algorithm will provide maximum accuracy model results
Optimizing Gender Classification Accuracy in Facial Images Using Data Augmentation and Inception V-3
Authors: Tanjung Juliansyah Putra , Faldi Mhd. Rio , Sitompul Haggai , Ridho Muhammad , Ambarita Jojor Putri
Published: October 2023

In the digital era, facial recognition technology plays a crucial role in various applications, including gender classification. However, challenges such as variations in expressions and face positions, as well as differences in features between men and women, make this task formidable. This study aims to enhance the accuracy of gender classification using the Inception V-3 method and the Convolutional Neural Network (CNN), along with data augmentation techniques. The Inception V-3 method was chosen for its superiority in accuracy and speed. In contrast, the CNN model was selected in this study as a comparison and due to its algorithmic advantages in learning and extracting high-level features from images, including facial images, which are crucial for tasks such as gender classification. The data augmentation techniques in this study include rescaling, rotation, width and height shifts, shear range, zoom, horizontal flip, and fill method for model accuracy in gender classification with a small dataset. The study results indicate that the Inception V-3 model provides better accuracy (99.31%) in gender classification compared to the CNN model (81.31%). This conclusion underscores that the use of the Inception V-3 method with data augmentation techniques can improve the accuracy of gender classification in facial images.
Sentiment Analysis of BBCA Stock Price on Twitter Data Using LSTM and Genetic Algorithm Optimization
Authors: Setiawan Rizki Tri , Setiawan Erwin Budi
Published: October 2023

In today's business world, there is significant development and emergence of various and diverse innovations. Therefore, every company needs to develop itself in various ways, one of which is going public. This involves a company selling a percentage of its value to the public in order to facilitate its growth in every aspect required. However, it is not easy for issuers to attract investors to invest their capital because each investor has different criteria in terms of investment unit value. Essentially, the stock price depends on the strengths and weaknesses of the company. Hence, in order to expand the market and manage customer relationships, information is needed as a decision support. One of the sources of information that can be used is Twitter, which includes positive, neutral, and negative opinions. This study employs the LSTM classification method and word embedding using GloVe, followed by Genetic Algorithm optimization, which is used to predict sentiment in tweets related to the BBCA stock. The model is built with classification using Long Short-Term Memory to determine the level of accuracy produced. Then, the word embedding method using GloVe is used, and the obtained results with the GloVe-LSTM method yield an overall accuracy score of 71%. Furthermore, the optimization method using Genetic Algorithm is applied to enhance the previous method, GloVe-LSTM, resulting in an accuracy of 87% with the best individual values of 111,170, 0.398, 93, etc., and the best fitness score of 0.8724.
Fingerprint Identification for Attendance Using Euclidean Distance and Manhattan Distance
Authors: Putra Adya Zizwan , Yek Sallyana , Kwok Shane Christian , Tarigan Elovani , Sego William Frans
Published: October 2023

Attendance is an action to confirm that someone is present at the office, school, or event. The use of attendance in an agency or company is really important as it can improve the level of discipline and productivity. However, the traditional way of doing attendance is considered less effective, less secure, and more difficult to organize. Therefore, a modern attendance system that utilizes fingerprints can be the right solution, especially because every fingerprint is unique. In this research, we focus on designing a fingerprint identification system for attendance purposes by using two distance measure methods, namely Euclidean Distance and Manhattan Distance. The dataset used in the research contains 111 fingerprint images with 90 images for training the designed fingerprint identification system and the remaining 21 images for testing the system. Each fingerprint image has undergone image pre-processing stage before being used. We compare Euclidean Distance and Manhattan Distance based on their performances in identifying fingerprint. From the test results, the fingerprint identification accuracy obtained using Euclidean Distance is 76.19%, while the accuracy obtained using Manhattan Distance is 71.43%. In general, both algorithms succeed in providing the correct identification results. This proves that Euclidean Distance and Manhattan Distance can be utilized for fingerprint identification purposes.
Sentiment Classification of Fuel Price Rise in Economic Aspects Using Lexicon and SVM Method
Authors: Alfauzan Muhammad Fikri , Sibaroni Yuliant , Fitriyani Fitriyani
Published: October 2023

After being hit by COVID-19 for a long time around the world which resulted in the paralysis of all countries, especially the economic aspects of all countries that dropped dramatically, the world was again shocked by the conflict between Russia and Ukraine which resulted in an increase in world oil prices including in Indonesia, many people complained and opposed the government's policy of increasing fuel prices because fuel affects various aspects, including economic aspects. Based on these problems, researchers use sentiment analysis methods that aim to find out people's opinions on issues that are being discussed throughout Indonesia and this research focuses on comparing the SVM algorithm with TF-IDF feature extraction then using K-Fold Cross Validation after that it is compared with the Lexicon Inset dictionary, in this case the model with Lexicon Inset which contains weighting on each word. In this study, it was found that the dataset model using the SVM algorithm with TF-IDF feature extraction and then using K-Fold Cross Validation obtained an average accuracy of 0.85 using the SVM algorithm. While the model using the automatic labeling dataset using the Indonesian sentiment Lexicon (Lexicon Inset) obtained an average accuracy of 0.68. Classification using SVM with TF-IDF feature extraction is superior to using Lexicon Inset.
User Interface Design for Baduy Ecotourism Website Using User Centered Design Method
Authors: Fhalosa Muhammad Farhan , Suwawi Dawam Dwi Jatmiko , Riskiana Rosa Reska
Published: October 2023

Baduy is one of the ecotourism destinations which offers captivating natural and cultural attractions, making it a worthy place to visit. The lack of available information in the media has piqued the author's interest in designing a visually appealing website to attract tourists. To address this issue, a user interface design will be created for the Baduy Tribe Ecotourism website using the User Centered Design (UCD) method. This method focuses on users and involves four stages, specifying the context of use, specifying requirements, designing a solution, and evaluating the design. Furthermore, to assess how well users interact with a product, usability testing will be conducted using the System Usability Scale (SUS) and Single Ease Question (SEQ). The usability testing results on the created website interface obtained a SUS score of 81 and generated 3 rating components in the SEQ method, fairly easy, easy, and very easy. Therefore, it can be concluded that the usability score falls within the category of good and is acceptable to users. Through this research, the author hopes that the user interface design for the Baduy Tribe Ecotourism website will meet users' needs, providing them with easy access to valid information and a seamless experience in discovering the natural wonders of the region.