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Komparasi Komitmen BSI dan Bank Muamalat dalam Pencapaian SDGs
JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia
Vol 12
, No 2
(2025)
Islamic banking, as an Islamic financial institution, is not solely profit-oriented but also holds a social responsibility to enhance societal welfare in accordance with the maqasid sharia principles. These principles align with the Sustainable Development Goals (SDGs). This study aims to assess the commitment of Islamic banking institutions to achieving the SDGs by employing a quantitative descriptive approach with time-series analysis. The analyzes data trends over a specified period using sec...
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Pelatihan Guru Sekolah Dasar dalam Menyusun Bahan Ajar Digital Interaktif Terintegrasi AI Berbasis Kearifan Lokal
Mardiana, Wiwik
; Afkar, Taswirul
; Sukmaningtyas, Yanuarini Nur
; Anggraini, Andri Yulia
; Yanuar, Rizky
; Majid, Nur Kholis
Educate: Journal of Community Service in Education
Vol 5
, No 2
(2025)
Sebagian besar pendidik sekolah dasar masih menghadapi hambatan dalam literasi digital dan penerapan alat-alat berbasis Artificial Intelligence (AI). Inisiatif kegiatan pengabdian masyarakat ini dilaksanakan di SDN Mojosari untuk membekali dan membimbing guru dalam pembuatan materi pembelajaran digital interaktif yang terintegrasi dengan AI dan diperkaya dengan kebijaksanaan budaya lokal. Pelatihan mencakup pengenalan teknik prompt engineering AI, integrasi nilai-nilai budaya ke dalam desain pem...
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Pelatihan Konten Digital Interaktif Berbasis Cloud untuk Meningkatkan Kompetensi Guru SMP dalam Implementasi Pembelajaran Mendalam (Deep Learning)
Anjariyah, Deka
; Mardiana, Wiwik
; Syaifuddin, Ahmad
; Putri, Nova Amelia
; Aziz, Muhammad Ilyas Nur
Educate: Journal of Community Service in Education
Vol 5
, No 2
(2025)
Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi guru SMP dalam memahami konsep pembelajaran mendalam (deep learning), mengembangkan konten digital interaktif berbasis cloud, serta mengimplementasikannya dalam pembelajaran. Pelatihan yang dilaksanakan di SMPN 2 Mojosari ini melibatkan 36 guru dan menggunakan model IN–ON–IN, yang mencakup penguatan konsep pembelajaran mendalam berbasis digital, produksi video pembelajaran, pengembangan konten digital interaktif, i...
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Prediction of Unselling Menu Items for Bundling and Promotion Strategies in Cafés Using Decision Tree Algorithm
Karubun, Fheisyach Artianshal
; Kluman, Didaktus Baptista
; Febriansyah, Rahul
; Pali, Putra Emanuel
; Satia, Aldo Yunus Lazarus
; Sutejo, Heru
; Karubun, Fheisyach Artianshal
; Kluman, Didaktus Baptista
; Febriansyah, Rahul
; Pali, Putra Emanuel
; Satia, Aldo Yunus Lazarus
; Sutejo, Heru
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 5
, No 1
(2025)
Industri café di Indonesia menghadapi tantangan dalam mengelola menu yang tidak laris, yang dapat menimbulkan kerugian akibat penumpukan bahan baku dan inefisiensi operasional. Penelitian ini bertujuan untuk memprediksi menu tidak laris menggunakan algoritma Decision Tree sebagai dasar penyusunan strategi bundling dan promosi yang efektif di café. Metode penelitian menggunakan pendekatan Knowledge Discovery in Database (KDD) yang mencakup tahapan seleksi data, pra-pemrosesan, transformasi, data...
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Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses t...
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Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2020-2024
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists...
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Pengaruh Probabilitas Financial Distress, Ukuran Perusahaan, Likuiditas, Arus Kas Operasi, dan Laba Akuntansi terhadap Pengembalian Saham
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accountin...
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Pengaruh Profitabilitas, Leverage, Likuiditas, dan Cash Flow Shock Terhadap Financial Distress
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simult...
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Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple li...
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Peran Tanah dalam Administrasi Pemerintahan: Tinjauan Yuridis dan Manajerial di Indonesia
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2025)
Land has a strategic function in the government administration system, both as an economic resource and as an object of law and regional governance. This journal discusses the importance of land management in public administration, covering aspects of land law, management of state-owned land assets, agrarian conflicts, and digitization of land information systems. The research was conducted through literature studies and legal analysis of regulations such as the Basic Agrarian Law, the Job Creat...
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