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Menampilkan 11–20 dari 2194 artikel
Digitalization Assistance Program and Human Resource Capacity Building to Enhance Transparency and Accountability of Koperasi Merah Putih in Karanganyar Gunung Village, Semarang
Widiastuti, C., T
; Sumastuti, Efriyani
; Indriasari, Ika
; Sari, Nur Latifah Dwi Mutiara
; Saputra, Risqi Dian
; Putri, Eva Yuliana
; Suroyya, Nafis
Cooperatives, as a pillar of the people’s economy, play a strategic role in improving community welfare. However, in practice, cooperatives still face various challenges, particularly in terms of digitalisation and the limited capacity of human resources (HR). This community service activity aims to enhance digital literacy and HR capacity through assistance in implementing a digital-based financial system at Koperasi Merah Putih in Karanganyar Gunung, Semarang City. The method employed is a par...
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Optimization of Mangrove Glucomannan Addition to Improve Physicochemical Properties of Kefir
Jeki Mediantari Wahyu Wibawanti
; Zulfanita
; Dita Yuzianah
; Harisun Binti Ya’acob
; Anang Mohamad Legowo
; Setya Budi Muhammad Abduh
; Sri Mulyani
Kefir is widely recognized as a functional fermented dairy product. However, its physicochemical stability, particularly pH, acidity, and syneresis, remains a challenge during processing and storage. The addition of functional polysaccharides, such as mangrove-derived glucomannan, has been proposed to improve kefir quality. This study aimed to investigate the effect of mangrove-derived glucomannan on the physicochemical properties of kefir. A Completely Randomized Design with different concentra...
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Optimalisasi Program Simpan Pinjam pada Badan Usaha Milik Desa (BUMDes) untuk Mewujudkan Kemandirian Ekonomi Masyarakat Desa Kalimanah Kulon
DHARMA EKONOMI
(2026)
The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingg...
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THE ROLE OF ESG AND DIGITAL TRANSFORMATION IN MARKET REACTIONS EVIDENCE FROM EARNINGS MANAGEMENT AND ERC
Jurnal Akuntansi, Keuangan dan Auditing
Vol 7
, No 1
(2026)
ABSTRACT
This study aims to analyze the effect of Earnings Management, Environmental, Social, and Governance (ESG), and Digital Transformation on the Earnings Response Coefficient (ERC) in telecommunications companies listed on the Indonesia Stock Exchange for the period 2020–2024. Using a quantitative method with Partial Least Squares (PLS) analysis, this study consists of 51 companies selected purposively. The results show that Earnings Management has a significant negative effect on ERC, whi...
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Microencapsulation of Phycocyanin from Spirulina platensis by Freeze-Drying: Optimization of Maltodextrin–Soy Protein Matrices for Enhanced Stability and Antioxidant Functionality
Marlina, Dian
; Saputra, Ryan Werytama
; Aji Prasetyo, Takad Bagas
; Muhamad Ansory, Hery
; Aisiyah, Siti
; Purwaningsih, Desi
Phycocyanin, a natural blue pigment from Spirulina platensis, exhibits strong antioxidant activity but is highly unstable under light, heat, and pH variations, limiting its practical applications. This experimental study addresses the lack of systematic optimization data on maltodextrin–soy protein isolate (SPI) wall matrices for phycocyanin microencapsulation via freeze-drying. Phycocyanin was extracted using phosphate buffer and encapsulated at different maltodextrin:SPI ratios (9:1, 8:2, and...
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Implementation of the Waterfall for Web-Based Integrated Network Service Management System: WiFi, CCTV, Cable TV
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 16
, No 2
(2026)
The management of integrated network services, including WiFi, CCTV, and Cable TV, requires high data accuracy to ensure customer satisfaction and revenue stability. PT. Sumber Aiti faced operational challenges due to manual administrative systems, causing data redundancy, delays in handling service disruptions, and financial discrepancies in the billing cycle. This study aims to design and develop a Web-Based Integrated Network Service Management Information System using the Waterfall developme...
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A Systematic Analysis of the Impact of Non-Academic Factors on Student Academic Performance Prediction Using Data Mining
Ningsih, Gabriella Caroline Prihayu
; Universitas Sebelas Maret
; Liantoni, Febri
; Sebelas Maret University
; Sujana, Yudianto
; Sebelas Maret University
Telematika
Vol 19
, No 1
(2026)
This study investigates the prediction of students' academic performance using machine learning models through the analysis of 27 research articles. The primary objective is to identify a minimal set of essential features that significantly influence academic outcomes, aiming to optimize model performance and reduce data complexity. A Systematic Literature Review (SLR) was conducted following the PRISMA framework, focusing on key features such as midterm grades, faculty, department, demographic...
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GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE, AND FIRM VALUE: EVIDENCE IN INDONESIA
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
This study aims to see the influence of good corporate governance and financial performance on the value of companies in Indonesia. Good Corporate governance uses variable institutional ownership and subsequent managerial ownership for financial performance using profitability. This study uses a population, namely all property and real estate sector companies listed on the Indonesia Stock Exchange, with a research period of 3 years, namely 2019 – 2021. The sample selection method used is the pur...
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Utilization of cassava peel waste (Manihot esculenta) as substrate in the production of cellulase enzymes by Aspergillus niger
Cellulase enzymes is an enzyme that can hydrolyze cellulose into smaller sugar components. Cellulase enzymes are produced due to high demand, with 29.17% in the animal feed industry, 14.67% in the textile industry, and 26.17% in the paper industry. One method of producing cellulase enzymes is by utilizing the cellulolytic microorganism Aspergillus niger. This study aims to optimize cellulase enzyme production by Aspergillus niger through liquid fermentation on cassava peel substrate (Manihot esc...
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Portfolio Risk Assessment Using VaR and CVaR: A Comparative Study of Variance–Covariance Method and Monte Carlo Simulation
Telematika
Vol 19
, No 1
(2026)
This study examines portfolio risk in Indonesia’s energy sector by applying Value at Risk (VaR) and Conditional Value at Risk (CVaR) under the Variance–Covariance and Monte Carlo Simulation approaches. The analysis focuses on ten stocks from the oil and gas as well as coal subsectors listed on the Indonesia Stock Exchange (IDX), using monthly closing price data from January 2020 to December 2024. A Weighted Scoring Method (WSM) is first employed to select stocks with superior fundamentals and li...
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