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Menampilkan 4021–4030 dari 10733 artikel
Integrating Convolutional Neural Network and Weighted Moving Average for Enhanced Human Fall Detection Performance
Journal of Computing Theories and Applications
Vol 2
, No 1
(2024)
This study proposes an approach for human fall classification utilizing a combination of Weighted Moving Average (WMA) and Convolutional Neural Networks (CNN) on the SisFall dataset. Falls among elderly individuals pose a significant public health concern, necessitating effective automated detection systems for timely intervention and assistance. The SisFall dataset, comprising accelerometer data collected during simulated falls and activities of daily living, serves as the basis for training an...
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Peran Kepemilikan Institusional Sebagai Pemoderasi Pada Determinan Fraudulent Financial Statement: Analisis Fraud Diamond Model
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study employs a fraud diamond model analysis that consists of four factors: pressure, opportunity, rationalization, and capability to examine and analyze those effects on fraudulent financial statements, with institutional ownership as a moderating variable. Purposive sampling was used to choose the study`s sample, which consists of state-owned enterprises (BUMN) that meet the requirements. Regression analysis was employed as an analytical method using a quantitative approach, and this stud...
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Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Daerah Dengan Good Governance Sebagai Variabel Intervening
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
The aim of this research is to determine the mediating influence of good governance on the influence of the implementation of public sector accounting and internal supervision on the performance of local government agencies. The author conducted research at RSUD R. Syamsudin, S.H. Sukabumi City, which is located on Jalan Hospital No.1, Cikole, Kec. Cikole, Sukabumi City, West Java Province. The research results concluded that: (1) The application of public sector accounting has an effect on good...
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Pasar Modal Dan Pengaruhnya Terhadap Perekonomian Di Indonesia
Dewi Lubis, Putri Kemala
; Br Silalahi, Hanna Hotmian
; Fitria Sinaga, Anisa
; Nidia Sapma, Putri
; Sitio, Veranita
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
The capital market is a financial instrument that plays an important role in supporting and disrupting economic progress in a country. This research aims to find out how much influence the capital market has in advancing the economy in Indonesia and what challenges and obstacles are experienced in its implications. The research method used is a qualitative research method using a literature study approach. An overview of several relevant articles from the Sinta indexed journal shows that the cap...
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Potential for Sustainable Tourism Development on Rancabali Tea Plantations: Analysis of Social, Economic and Environmental Impact
An International Journal Tourism and Community Review
Vol 1
, No 2
(2024)
The potential for sustainable tourism development in Rancabali Tea Plantation is analyzed from the aspects of social, economic, and environmental impacts. The study reveals that the development of sustainable tourism in Rancabali Tea Plantation can have significant positive impacts on the local community, economy, and environment. Socially, it can create new job opportunities, increase local income, and enrich the local culture. Economically, it can increase the local government's revenue throug...
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Variety of Uniqueness and Messages Stored in The History of Toba Batak Traditional Houses
An International Journal Tourism and Community Review
Vol 1
, No 2
(2024)
Writing article This aim for describe one uniqueness culture in the Province North Sumatra ( North Sumatra ) to be precise Toba Batak tribe . The Toba Batak community has one characteristic typical area namely the unique Toba Batak House start from facet color , shape , style until meaning . Research on articles This use procedure study qualitative as qualitative refers to technique data collection in the form of stories , pictures , stories without contain numbers and values mathematics and...
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Analisis Peranan Akuntansi Dan Pelaporan Lingkungan Pada Perusahaan PT Asia Pulp & Paper (APP) Sinar Mas
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
In the business world, environmental accounting and reporting has become a major concern. Concern about environmental issues such as climate change, natural resource conservation, and sustainability has encouraged companies and organizations around the world to consider the environmental impact of their business operations. More and more companies are adopting sustainable business practices and committing to environmental responsibility. This research aims to provide benefits to manufacturing co...
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Pengaruh Diamond Theory Terhadap Fraudulent Financial Statements Dengan Komisaris Independen Sebagai Variabel Pemoderasi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This research uses a fraud diamond model analysis which consists of four factors, namely pressure, opportunity, rationalization, and cability, aiming to test and analyze the influence of pressure, opportunity, rationalization, cability on Fraudulent Financial Statements with the Independent Commissioner as a moderating variable. The sample for this research was selected using purposive sampling, namely BUMN companies for the 2019-2022 period that met the criteria. Using a quantitative analysis a...
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Dampak Dinamika Inflasi Dan Ukuran Perusahaan Terhadap Tingkat Penghindaran Pajak Pada 11 Sektor Industri Yang Listing Di Bursa Efek Indonesia (BEI) Pada Tahun (2019-2022)
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study aims to determine the effect of inflation rate and company size on the level of tax avoidance. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling technique was purposive sampling method. Data analysis using SEM-PLS with the help of SmartPLS4 analysis tool. Based on the results of the study, it can be concluded that the inflation rate has no effect on the level of tax avoidance, company size affects the level of tax avoida...
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Analisis Penerapan Sistem Informasi Akuntansi Dalam Menunjang Efektivitas Pengendalian Internal Pemberian Kredit Pada Bank Pembangunan Daerah Jawa Barat Dan Banten, Tbk KCP Jampang Kulon
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study aims to find out 1) know the application of accounting information systems, 2) know the application of accounting information systems for lending 3) know the application of effective internal control systems at PT. Regional Development Bank of West Java and Banten, Tbk KCP Jampang Kulon. The type of research used is a descriptive qualitative method, where this research data is obtained from direct observation and interviews with Bank BJB and obtained from documents related to this stu...
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