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Pengembangan UMKM Seruit Sebagai Kuliner Halal di Kota Bandar Lampung Melalui Analisis Swot
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 3
, No 3
(2025)
This study aims to find and analyze the strategy for the development of Seruit MSMEs as halal culinary in Bandar Lampung City through a SWOT analysis approach. The research method used is qualitative with data collection techniques in the form of observation and in-depth interviews. The validity of the data was tested through triangulation techniques. The results of the study show that Seruit Tampah Mengah Geh MSMEs have great potential to be developed as halal culinary, shown by the main streng...
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Fitur Edukasi Finansial dan Promosi Media Sosial Terhadap Perilaku Investasi Mahasiswa dengan Moderasi Literasi Keuangan
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The development of financial technology (fintech) in the digital era has made it easier for young people, particularly students, to access investment services through applications such as Bibit, Ajaib, Pluang, and Bareksa. The increasing number of young investors has not been fully aligned with the quality of investment decision-making, which is still influenced by low financial literacy, social media promotion, and the availability of financial education features on digital platforms. This stud...
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Analisis Faktor-Faktor yang Mempengaruhi Kepercayaan Muzakki terhadap Lembaga Amil Zakat Berdasarkan Prinsip Islamic Good Corporate Governance
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and servi...
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Pengaruh Modal Intelektual, Inflasi, dan Dana Pihak Ketiga terhadap Manajemen Laba.: (Studi Empiris pada Bursa Efek Indonesia (BEI))
DHARMA EKONOMI
Vol 32
, No 2
(2025)
Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often f...
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PENERAPAN PSAK 101 PADA LAPORAN KEUANGAN BPRS DIBAWAH PENGAWASAN OJK REGIONAL 3
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 2
(2025)
PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyalur...
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THE INFLUENCE OF RISK AND OPERATIONAL EFFICIENCY ON PROFITABILITY: THE MODERATING ROLE OF FEMALE BOARD COMPOSITION IN REGIONAL DEVELOPMENT BANK
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 2
(2025)
This study aims to examine the impact of credit risk, liquidity, and operational efficiency on the profitability of Regional Government Banks (BPD) in Indonesia, and to explore the moderating role of female commissioners on the relationship between credit risk and profitability. The research uses a quantitative approach with secondary data from 2020 to 2024, utilizing regression analysis. The findings indicate that liquidity (LDR) and operational efficiency (BOPO) have a significant positive imp...
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MINAT INVESTASI REKSA DANA: PENGARUH LITERASI KEUANGAN, PENGETAHUAN INVESTASI, DAN PREFERENSI RISIKO
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 2
(2025)
Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, pengetahuan investasi, dan preferensi risiko terhadap minat investasi reksa dana pada mahasiswa di Yogyakarta. Penelitian ini adalah penelitian kuantitatif, di mana populasi dalam penelitian ini adalah mahasiswa jurusan Manajemen yang termasuk Generasi Z berdomisili di Yogyakarta. Sampel diambil dengan menggunakan teknik purposive dan convenience sampling sebanyak 101 responden. Data dikumpulkan menggunakan kuesioner elektro...
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PENGARUH MANDATORY DISCLOSURE DAN GOOD CORPORATE GOVERNANCE TERHADAP AUDIT QUALITY PADA PERUSAHAAN LQ-45
Ilham, Ratih Milati
; Yarisma, Fithri Widyanita
; Setiawati, Ira
; Handayani, Selfi Putri
; Lestari, Fani Anggi
; Ardianingrum, Apsarini Fitria
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 2
(2025)
Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari...
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The Relantionship of Knowledge to The Use of BPJS Health Cards in The Community at Teluk Tiram Public Health Center Banjarmasin: KNOWLEDGE, BPJS
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 2
(2025)
BPJS Kesehatan is a national social security program that functions to provide comprehensive health protection for the Indonesian people. The utilization of BPJS Kesehatan cards is greatly influenced by of knowledge, ease of access, and public awareness in using health services. The research was conducted to ensure relation between knowledge and the utilization of BPJS Kesehatan cards in the community at Teluk Tiram Banjarmasin Health Center in 2025. The species of research conducted was quantit...
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Evaluating Open-Source Machine Learning Project Quality Using SMOTE-Enhanced and Explainable ML/DL Models
Journal of Computing Theories and Applications
Vol 3
, No 2
(2025)
The rapid growth of open-source software (OSS) in machine learning (ML) has intensified the need for reliable, automated methods to assess project quality, particularly as OSS increasingly underpins critical applications in science, industry, and public infrastructure. This study evaluates the effectiveness of a diverse set of machine learning and deep learning (ML/DL) algorithms for classifying GitHub OSS ML projects as engineered or non-engineered using a SMOTE-enhanced and explainable modelin...
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