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Implementasi Pengolahan Citra Untuk Identifikasi Motor Menggunakan Algoritma Convolutional Neural Network (CNN)
Ramadhani, Fredy Kusuma
; Hasrul Hsb, Mhd Fikry
; Alfaruqy, OK. Mhd Fahri
; Nurzanah, Laila
; Gibran, M Khalil
Citrakara
Vol 7
, No 2
(2025)
Pengolahan citra digital merupakan suatu disiplin ilmu yang berfokus pada transformasi citra menjadi informasi yang dapat diinterpretasikan oleh manusia. CNN, yang terinspirasi oleh arsitektur sistem saraf biologis, dirancang khusus untuk mengolah data dua dimensi dan telah terbukti efektif dalam tugas klasifikasi citra. Dalam studi ini, data diperoleh dari sumber terbuka (Kaggle) dan dikategorikan menjadi dua kelas: sepeda motor dan non-sepeda motor, dengan proporsi 80% untuk pelatihan dan 20%...
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Analisis Empiris Kemungkinan Penghindaran Pajak di Perguruan Tinggi
Jurnal Penelitian Serambi Hukum
Vol 18
, No 02
(2025)
Taxes are a source of state income which is used to finance government spending and national development, so taxes have an important role in the development of the Indonesian economy. But taxpayers always want to pay as little tax as possible, whereas for the government taxes are the main source of national income, so Tax Avoidance occurs. This research aims to examine the influence of Love of Money, Religiosity and Gender on Tax Avoidance. In addition, this study examines the legal loopholes th...
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Smart Marketing for Small Businesses: Digital Strategy Training for Home-Based Entrepreneurs in Bengkle, Semarang District
Community Service Journal: Adarma Acitya
Vol 1
, No 1
(2025)
This community service program aimed to empower home-based entrepreneurs in Bengkle, SemarangDistrict, by enhancing their digital marketing skills through targeted training. The primary objective was to equip participants with the knowledge and tools necessary to effectively utilize digital platforms, particularly Google My Business, to expand their market reach. The program employed a participatory approach, involving initial assessments, interactive workshops, hands-on training sessions, peer...
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The Effect of Performance Allowance on Employee Performance through Work Engagement as an Intervening Variable at the Banjarmasin State Polytechnic
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to identify and evaluate employee performance (Y) as the dependent variable and performance allowance (X) as the independent variable at the Banjarmasin State Polytechnic. Employee performance is influenced by work engagement (Z) as an intervening variable. The research employs a quantitative approach, with a sample of 94 employees from Poliban, selected through random sampling. The sample size was determined using Slovin's formula. A Likert scale, ranging from 1 to 5, was used t...
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Driving MSME Success: Unveiling the Impact of Digital Literacy, Financial Literacy, Innovation, and Human Capital
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aimed to examine the effect of digital literacy, financial literacy, innovation, and human capital on MSME performance. This study used Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The population in this study consisted of MSMEs located in Banyumas Regency. Moreover, the sampling technique used in this study was convenience sampling, with the criteria that MSMEs were in Banyumas Regency and have been operating for at least 3 years, which resulted in 161 resp...
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Pengaruh Perputaran Piutang, Debt To Equity Ratio, Perputaran Persediaan, dan Ukuran Perusahaan Terhadap Profitabilitas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Profitability shows how efficiently a company generates profit by optimizing the use of its owned assets. To management and investors, profitability provides a yardstick to assess how effectively a company uses its assets to achieve profitability. This research aims to investigate the impact of receivable turnover, debt-to-equity ratio, inventory turnover, and firm size on profitability. Employing a purposive sampling approach, the study sampled 9 Indonesian pharmaceutical companies listed on th...
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Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Pada UMKM Batik Lea Collection
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Micro, Small, and Medium Enterprises (MSMEs) are business activities that have an important role in expanding employment opportunities and providing broad economic services for the community. However, the obstacles faced by MSMEs are the lack of ability and understanding due to low education and the assumption that the implementation of financial report recording is difficult. Therefore, this study is very interesting because it aims to test the application of SAK EMKM in the preparation of fina...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Penguatan Pendidikan Karakter Melalui Program Pembiasaan Membaca Asmaul Husna di SDN Wonotingal
Jurnal Sinektik
Vol 8
, No 1
(2025)
This study aims to determine the Asmaul Husna reading habituation program that strengthens students' character education at Wonotingal Elementary School. This type of research uses descriptive qualitative methods with phenomenological research. Data collection methods were carried out using interviews, observation, and documentation. While the data analysis techniques are data reduction, data presentation, and conclusion drawing, The results of this study found that strengthening character educa...
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Penerapan Alur Prosedur dan Perancangan Desain Formulir Sertifikat Kematian di RSUD Bangil
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 1
(2025)
Pencatatan penyebab kematian memiliki peran penting dalam mendukung kebijakan kesehatan nasional termasuk perencanaan program pengendalian penyakit. Penelitian ini bertujuan untuk merancang format sertifikat kematian yang lebih sistematis dan akurat di RSUD Bangil. Metode yang digunakan adalah penelitian kualitatif melalui observasi, wawancara, dan brainstorming terhadap petugas rekam medis. Penelitian difokuskan pada tiga aspek utama: aspek fisik, anatomi, dan isi formulir sertifikat kematian,...
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