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ANALISIS AKURASI METODE FUZZY TSUKAMOTO PADA SISTEM REKOMENDASI PEMILIHAN KAMERA
Jurnal Ilmiah Sinus
Vol 24
, No 1
(2026)
Photography is one of the fields of visual communication that has many enthusiasts in Indonesia. The development of cameras has undergone many changes over time, making a variety of camera options and components available, which creates confusion for consumers who are buying the camera that best suits their needs. Tsukamoto’s fuzzy method is a component of soft computing. In the Tsukamoto method, each consequence of an IF-THEN rule must be represented by a fuzzy set with a monotonous membership...
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Peranan Perkebunan Kelapa Sawit dalam Pembangunan Ekonomi Daerah di Kabupaten Nagan Raya
DHARMA EKONOMI
Vol 33
, No 1
(2026)
Oil palm plantations constitute a leading subsector that plays a strategic role in regional economic development, particularly in Nagan Raya Regency, which is predominantly based on the agricultural sector. This study aims to analyze the role of the oil palm plantation subsector in promoting regional economic development using the Economic Base Theory as an analytical approach. A descriptive qualitative method with a literature study was employed. The data used consist of longitudinal secondary...
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Prinsip Akuntabilitas dan Transparansi Terhadap Pengelolaan Keuangan Usaha Ritel Pakan Ternak UMKM Lampung Barat
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farme...
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Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) dan Inflasi Terhadap Volume Penjualan Studi Kasus pada PT Astra International Tbk Tahun 2022 - 2024
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of T...
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Perkembangan dan Efektivitas Early Warning System Berbasis Artificial Intelligence dalam Prediksi Financial Distress Perusahaan: Systematic Literature Review
DHARMA EKONOMI
Vol 33
, No 1
(2026)
Financial distress is a condition of declining financial health of a company that can develop gradually and lead to business failure if not detected early. With the increasing complexity of the business environment and the limitations of conventional statistical methods, Artificial Intelligence/AI is increasingly being adopted in the development of early warning systems (EWS) to predict financial distress. This study aims to examine the development of AI-based EWS research, identify the most wid...
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Analisis Kualitas Laporan Keuangan Pemerintah Daerah Berdasarkan Standar Akuntansi Pemerintahan (SAP): (Studi Kasus: Provinsi Bali)
Armelia Ayunda Lestari
; Muhamad Rizki Zulfikar
; Ajeng Fitria Sabila
; Alia Ariyanti
; Laila Hidayani
; Al Farizi Zaldira
; Ade Budi Setiawan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
This study aims to analyze the quality of the Bali Provincial Government Financial Report (LKPD) through the application of accrual-based Government Accounting Standards (SAP). This study uses a qualitative descriptive approach with a case study method on the Bali Provincial Government Financial Report for the 2022–2024 fiscal years. The research data consists of secondary data obtained from LKPD that has been audited by the Supreme Audit Agency (BPK), Audit Reports (LHP), as well as laws and re...
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Pemodelan Faktor-Faktor yang Berpengaruh terhadap Kecurangan Akademik dengan Pendekatan Covariance Base Structural Equation Modeling menggunakan LISREL
Didi Didi
; Dwi Gemina
; Agis Nuraeni
; Alya Nurhasani
; Dea Julfani
; Firda Fauziah
; Hania Setiana
; Hilda Aini Lutfiah
; Marisa Talia Putri
; Nisrina Alya Nafisah
; Regita Cahyani
; Sahl Rakhaningrum
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
Academic cheating remains a persistent problem in higher education. This study examines how pressure and opportunity influence academic cheating through the mediation of rationalization. This research aims to explain the relationship between pressure and opportunity. Primary data for this quantitative study were collected using a questionnaire completed by 65 students who had experience taking exams and completing academic assignments. The sample was determined using purposive sampling. The Cova...
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Faktor-Faktor yang Mempengaruhi Implementasi SAK EMKM pada UMKM di Kota Semarang
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109...
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Pengaruh Cafe Atmosphere, Kualitas Pelayanan, dan Iklan Terhadap Keputusan Pembelian Pada D'Angkringan Sragen
Jurnal Ilmiah Sains dan Teknologi
Vol 8
, No 01
(2026)
Penelitian ini bertujuan menganalisis pengaruh Café Atmosphere, Kualitas Pelayanan, dan Iklan terhadap Keputusan Pembelian pada D’Angkringan Sragen. Menggunakan metode kuantitatif dengan survei pada 100 responden melalui teknik simple random sampling, data dianalisis menggunakan Regresi Linear Berganda dengan bantuan IBM SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial Café Atmosphere (X1) berpengaruh positif dan signifikan terhadap Keputusan Pembelian (Y) dengan koefisien regresi 0,87...
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Pengendalian Kualitas Produk Paperbag Menggunakan Metode Six Sigma
Jurnal Ilmiah Sains dan Teknologi
Vol 8
, No 01
(2026)
PT Solo Murni merupakan perusahaan manufaktur yang bergerak di bidang percetakan yang selalu mengedepankan kualitas produknya, hal ini ditempuh dengan cara melakukan pengendalian kualitas proses produksi di PT Solo Muni. Pengendalian kualitas dilakukan dengan cara mengidentifikasi jenis cacat pada produk. Penelitian ini bertujuan untuk menganalisis dan memperbaiki kualitas produk paperbag menggunakan metode Six Sigma dengan pendekatan DMAIC ( Define, Measure, Analyze, Improve, Control ). Masalah...
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