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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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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 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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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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ANALISIS SEMIOTIKA DAN IDENTITAS VISUAL LOGO “PIA SARONDE” SEBAGAI REPRESENTASI BRANDING UMKM KULINER KHAS GORONTALO
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
Penelitian ini mengkaji identitas visual merek Pia Saronde—salah satu produk kuliner khas Gorontalo—dengan menggunakan pendekatan semiotika yang berlandaskan teori Roland Barthes. Sebagai salah satu UMKM yang bergerak di sektor pangan, merek ini sangat bergantung pada peran logo untuk membentuk persepsi konsumen, memperkuat posisi merek, serta membedakannya dari produk lain dalam persaingan pasar. Penelitian ini bertujuan menelaah struktur visual yang membentuk logo, menginterpretasikan makna de...
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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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Characteristics of red sorgum flour ice cream cones (Sorghum bicolor L) and seaweed puree (Eucheuma cottonii): Karakteristik cone es krim tepung sorgum merah (Sorghum bicolor L) dan puree rumput laut (Eucheuma cottonii)
Agrobioteknologi
Vol 2
, No 2
(2025)
Cone is a type of biscuit in wafer qualification that is cone-shaped and used as an ice cream holder. Cone is usually made from wheat flour with the addition of other ingredients as supporting ingredients. Research on making ice cream cones is still rarely done, especially making ice cream cones using red sorghum flour and Eucheuma cottonii puree. This study aims to determine the chemical, physical, and organoleptic characteristics of ice cream cones that are high in fiber and protein, and prefe...
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Klasifikasi Huruf Hijaiyah Berbasis Citra Digital Menggunakan Metode Convolutional Neural Network (CNN)
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Hijaiyah letters have varying shapes, and some of them are very similar, often causing errors in the manual character recognition process. This study aims to classify Hijaiyah letters based on digital images using the Convolutional Neural Network (CNN) method. This method was used in this study with a dataset consisting of 28 letter classes and a total of 4,480 images obtained from various public sources and private data. All images underwent a preprocessing stage that included labeling, resizin...
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Klasifikasi Jenis Sampah Organik Dan Anorganik Menggunakan Convutional Neural Network Berbasis Citra Digital
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Waste has become a serious environmental problem in Indonesia, which continues to increase along with population growth. The issue of waste management poses serious challenges for the environment, especially in the process of separating organic and inorganic waste. In the field of computer vision, recognising the type and shape of waste through camera images remains a challenge due to variations in shape, colour, and complex lighting conditions. Therefore, this problem utilises Deep Learning tec...
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Penilaian Tingkat Kesehatan Bank Menggunakan Metode RGEC: Studi Pada PT Bank Mega Tbk Periode Tahun 2016-2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, cover...
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