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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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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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Sistem Rekomendasi Snack and Beverages Menggunakan Metode Item Based Collaboration Filtering
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
In today's digital era, recommendation systems have become an integral part of supporting consumer purchasing decisions, including in the food and beverage industry. This study aims to develop a product recommendation system for snacks and beverages using the item-based collaborative filtering method. This method was chosen due to its ability to handle large-scale user and product data, as well as its efficiency in providing relevant recommendations based on user consumption patterns. In this st...
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Service Quality On User Satisfaction With The MyTelkomsel E-Service Mobile Application
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
This study aims to gain an in-depth understanding of the influence of user experience and e-service quality on user satisfaction with the MyTelkomsel mobile application. This research was conducted using a descriptive qualitative method along with data collection techniques in the form of semi-structured interviews and direct observation of active users of the MyTelkomsel application in the city of Medan. Data was obtained from 10 informants selected using purposive sampling techniques, supporte...
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Analisis Konstitusionalitas Eksekusi Jaminan Fidusia Berdasarkan Pasal 15 UU 42/1999 dan Putusan MK 18/PUU-XVII/2019
Notary Law Research
Vol 7
, No 1
(2025)
Dalam pelaksanaannya, jaminan fidusia bisa dieksekusi dengan menggunakan sertifikat jaminan yang memiliki kekuatan hukum setara dengan putusan pengadilan yang sudah bersifat tetap dan mengikat. Namun dalam penerapannya, hal ini menimbulkan polemik karena adanya ketimpangan hukum, hingga terbitlah Putusan MK Nomor 18/PUU-XVII/2019. Penulisan ini membahas mengenai pengaturan kekuatan eksekutorial Pasal 15 ayat (2) dan (3) UU Jaminan Fidusia, baik sebelum maupun sesudah terbitnya Putusan MK Nomor 1...
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Perlindungan Hukum Nasabah dalam Sengketa Gadai Syariah Terkait Pengembalian Barang Jaminan
Notary Law Research
Vol 7
, No 1
(2025)
Penelitian ini membahas secara mendalam mengenai perlindungan hukum bagi nasabah dalam sengketa gadai syariah, khususnya yang berkaitan dengan pengembalian barang jaminan setelah pelunasan utang. Perkembangan industri gadai syariah di Indonesia yang sangat pesat menunjukkan adanya peningkatan kepercayaan masyarakat terhadap lembaga keuangan berbasis syariah. Namun, di sisi lain, dinamika ini juga memunculkan tantangan baru dalam aspek perlindungan konsumen, terutama ketika terjadi wanprestasi, k...
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Perlindungan Hukum Bagi Pembeli Atas Tanah Dalam Perjanjian Jual Beli: Studi Putusan Nomor 1990/K/PDT/2025
Notary Law Research
Vol 7
, No 1
(2025)
Tanah adalah objek vital yang bernilai tinggi sehingga transaksi jual beli tanah menuntut kepastian hukum agar tidak menciptakan sengketa. Namun, praktik membeli atau menjual tanah secara tunai tanpa melalui PPAT dan tanpa memiliki sertifikat kepemilikan masih banyak terjadi, sehingga menimbulkan berbagai masalah terkait keabsahan dokumen, perlindungan hukum, serta risiko terjadinya sengketa. Latar belakang inilah yang melandasi penelitian dengan judul Perlindungan Hukum bagi Pembeli atas Tanah...
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Pengaruh Substitusi Puree Kulit Pisang Kepok dan Jenis Lemak terhadap Sifat Organoleptik Kue Pukis
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 4
, No 4
(2025)
Kue pukis is a traditional wet cake originating from Banyumas Regency, Central Java Province. Pukis have a soft texture and sweet flavor. This study aims to determine: 1) The effect of kepok banana peel puree substitution on the organoleptic properties (color, aroma, taste and texture) of pukis; 2) The effect of fat type on organoleptic properties (color, aroma, taste and texture) of pukis; 3) The interaction effect of kepok banana peel puree substitution and fat type on organoleptic properties...
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Transformasi Pelayanan Publik Menuju Smart Governance di Era Digital Studi pada Pemerintah Daerah Kota Surabaya
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 4
, No 4
(2025)
This study explores the digital transformation journey of Surabaya City Government toward Smart Governance as part of its broader Smart City initiative. The city has demonstrated a strong commitment to leveraging digital technology to enhance public service quality, evidenced by innovative platforms such as the Surabaya Single Window, SIMPATIK, and E-Health services. These initiatives aim to accelerate service delivery, increase operational efficiency, and facilitate data-driven decision-making,...
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Effect of inulin as thickener agent and purple sweet potato extract on the characteristics of Aloe vera jam : Pengaruh konsentrasi pengental inulin dan ekstrak ubi jalar ungu terhadap karakteristik selai lidah buaya (Aloe vera)
Agrobioteknologi
Vol 2
, No 2
(2025)
Jam is a paste-shaped food usually made from fruit which is quite popular from children to teenagers. Aloe vera is one of the 10 best-selling plant species in the world which was developed as a raw material in the pharmaceutical and food industries, especially in countries on the European continent. Inulin is a dietary fiber contained in various types of vegetables and fruits that are beneficial for digestive health. Purple sweet potato is used in the addition of jam because purple sweet potato...
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