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Pengaruh Green Accounting dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2020–2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
This research aims to analyze the impact of green accounting and environmental costs on the profitability of mining companies listed on the Indonesia Stock Exchange (BEI) during the period from 2020 to 2023. A quantitative descriptive method with an associative quantitative approach was employed, relying on secondary data obtained from the companies' annual reports available on the official BEI website. The study sample consisted of 11 companies, and data analysis was conducted using IBM SPSS ve...
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Integrating Hybrid Statistical and Unsupervised LSTM-Guided Feature Extraction for Breast Cancer Detection
Setiadi, De Rosal Ignatius Moses
; Ojugo, Arnold Adimabua
; Pribadi, Octara
; Kartikadarma , Etika
; Setyoko, Bimo Haryo
; Widiono, Suyud
; Robet, Robet
; Aghaunor, Tabitha Chukwudi
; Ugbotu, Eferhire Valentine
Journal of Computing Theories and Applications
Vol 2
, No 4
(2025)
Breast cancer is the most prevalent cancer among women worldwide, requiring early and accurate diagnosis to reduce mortality. This study proposes a hybrid classification pipeline that integrates Hybrid Statistical Feature Selection (HSFS) with unsupervised LSTM-guided feature extraction for breast cancer detection using the Wisconsin Diagnostic Breast Cancer (WDBC) dataset. Initially, 20 features were selected using HSFS based on Mutual Information, Chi-square, and Pearson Correlation. To addres...
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3 Sitasi
Evaluasi Strategi Badan Pendapatan Daerah dalam Meningkatkan Pembayaran Pajak Restoran di Kabupaten Sikka
DHARMA EKONOMI
Vol 32
, No 1
(2025)
This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitat...
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Perancangan Mesin Pemotong Sukun Ergonomis Berbasis Analisis Risiko Ergonomis dan Keluhan Musculoskeletal Disorders (MSDs)
Majalah Ilmiah Momentum
Vol 21
, No 1
(2025)
Proses pemotongan sukun di UMKM Mastif di Kelurahan Gunung Simping, Kabupaten Cilacap, masih dilakukan secara manual dengan menggunakan tangan dan alat sederhana. Praktik ini dapat menyebabkan timbulnya keluhan gangguan muskuloskeletal seperti nyeri punggung, nyeri leher, dan kelelahan tubuh lainnya. Penelitian ini memiliki tujuan untuk mengidentifikasi keluhan muskuloskeletal yang terkait dengan postur kerja saat melakukan pemotongan sukun, menganalisis, serta mengevaluasi postur kerja saat men...
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Design and Development of an Interactive Scouting Educational Game Using the MDLC Approach
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 2
(2025)
This research aims to develop an Android-based educational game that can increase students' understanding of the concept of solving. The development method used is the Multimedia Development Life Cycle (MDLC) with a heuristic approach. This heuristic approach involves a user-oriented design process, prioritizing ease of use and compatibility with scouting materials. This game is designed with an attractive and interactive appearance, and is equipped with games that are tailored to students' abil...
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1 Sitasi
Evaluating Compressed Sensing Matrix Techniques: A Comparative Study of PCA and Conventional Methods
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 2
(2025)
This research examines the performance of various compressed sensing matrix techniques, with a focus on Principal Component Analysis (PCA) compared to conventional methods. By applying these techniques to a range of high-dimensional datasets, we assess their effectiveness in reducing data dimensionality while preserving essential information. Our results demonstrate that PCA consistently outperforms traditional methods in terms of both accuracy and computational efficiency. These findings have s...
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1 Sitasi
A Novel Classification Framework Using Transformer-Based Encoding and Low-Rank Tensor Fusion for Enhanced Classification and Efficiency
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 2
(2025)
This paper proposes a transformer-based framework for sentiment analysis, designed to improve both accuracy and computational efficiency across diverse datasets. The model incorporates a low-rank tensor fusion mechanism to reduce computational complexity, optimizing the transformer encoder’s performance. Through an extensive evaluation on three benchmark datasets—Airlines, CrowdFlower, and Apple—our approach demonstrates superior performance in sentiment classification tasks, achieving accuracy...
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1 Sitasi
Implementation PBL Model Assisted by E-Module Based on Refutation Text to Overcome Student Misconceptions on Dynamic Electricity Topics
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 2
(2025)
This research was conducted with the aim of addressing students' misconceptions in dynamic electricity topics through the application of the Problem Based Learning (PBL) model assisted by an e-module based on refutation text. The research design uses an experimental method, in the form of a pre-experimental design and a one-group pretest-posttest design, as well as the cluster random sampling technique. This research was conducted at SMP Negeri 2 Pontianak, with a research sample consisting of 3...
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Preparation of Reservoir’s Development Program Using SWOT Analysis
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 1
(2025)
Karangasem Village, Bulu District, Sukoharjo Regency has natural potential in the form of a reservoir that has not been utilized optimally. To develop a reservoir development program, a SWOT analysis was carried out using a focused group discussion method between the Community Service Team from Veteran Bangun Nusantara Sukoharjo University, the Karangasem Village Government, and the GP Fish Farmers Group. The data collection stage produces strength data, namely: it has sufficient area, the depth...
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Pengaruh Pengelolaan Kearsipan terhadap Efisiensi Kerja Pada Kantor Dinas Perpustakaan dan Arsip Daerah Provinsi Maluku
Jurnal Media Administrasi
Vol 10
, No 1
(2025)
Archives management plays a crucial role in ensuring the accountability of an organization, as proper management of archives can enhance transparency and operational effectiveness. Based on observations made at the Maluku Province Regional Library and Archives Office, several issues were identified within the current archiving system. One of the key problems is the lack of knowledge about proper archives management, which causes significant barriers during the archiving process. The office emplo...
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