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Pendampingan Pelatihan Perawatan Badan Berkelanjutan Bagi Penerima Manfaat di Panti Pelayanan Sosial PGOT Mardi Utomo Semarang
Jurnal Pengabdian Kepada Masyarakat
Vol 3
, No 1
(2026)
Skills training organized by the orphanage as an implementation of empowering beneficiaries to express their talents and abilities, gaining knowledge and skills that have been implemented, specifically in the field of body care. Among the existing skills, training in body care, including body massage and body scrubs, was conducted by the Ibu Kartini AKS team. Of the existing skills, training in body care, including body massage and body scrubs, was conducted by the Ibu Kartini AKS team in Semara...
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Comparative Analysis of Multiple Linear Regression and Random Forest in Predicting Student Academic Performance
Digital Business Intelligence Journal
Vol 2
, No 1
(2026)
This study aims to compare the performance of Multiple Linear Regression (MLR) and Random Forest Regression (RFR) in predicting student performance based on academic scores. Student performance is defined as the average of math scores, Reading Scores, and writing scores. This study uses a quantitative approach with a comparative design based on predictive modeling. The data used is secondary data from the Student Prediction dataset obtained through the Kaggle platform, which was processed using...
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Analisis Etika Bisnis dan Tanggung Jawab Sosial Perusahaan dalam Menghadapi Tantangan Internal
Eka Safutri
; Marzuti Isra
; Suhendri Suhendri
; Purjianto Purjianto
; Muhammad Ghufran
; Okto Romario Tarigan
; Riski Andreansyah Nasution
; Dimas Setiawan Damanik
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
Business ethics and Corporate Social Responsibility (CSR) are crucial in addressing internal challenges faced by companies, such as organizational culture resistance, human resource (HR) limitations, and the gap between company values and daily practices. This study aims to analyze strategies to overcome these issues using a qualitative-descriptive approach through an in-depth literature review. The findings show that clear and consistent leadership communication, the implementation of a reward...
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Prinsip Akuntabilitas dan Transparansi Terhadap Pengelolaan Keuangan Usaha Ritel Pakan Ternak UMKM Lampung Barat
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farme...
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Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) dan Inflasi Terhadap Volume Penjualan Studi Kasus pada PT Astra International Tbk Tahun 2022 - 2024
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of T...
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Analisis Kualitas Laporan Keuangan Pemerintah Daerah Berdasarkan Standar Akuntansi Pemerintahan (SAP): (Studi Kasus: Provinsi Bali)
Armelia Ayunda Lestari
; Muhamad Rizki Zulfikar
; Ajeng Fitria Sabila
; Alia Ariyanti
; Laila Hidayani
; Al Farizi Zaldira
; Ade Budi Setiawan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
This study aims to analyze the quality of the Bali Provincial Government Financial Report (LKPD) through the application of accrual-based Government Accounting Standards (SAP). This study uses a qualitative descriptive approach with a case study method on the Bali Provincial Government Financial Report for the 2022–2024 fiscal years. The research data consists of secondary data obtained from LKPD that has been audited by the Supreme Audit Agency (BPK), Audit Reports (LHP), as well as laws and re...
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Pemodelan Faktor-Faktor yang Berpengaruh terhadap Kecurangan Akademik dengan Pendekatan Covariance Base Structural Equation Modeling menggunakan LISREL
Didi Didi
; Dwi Gemina
; Agis Nuraeni
; Alya Nurhasani
; Dea Julfani
; Firda Fauziah
; Hania Setiana
; Hilda Aini Lutfiah
; Marisa Talia Putri
; Nisrina Alya Nafisah
; Regita Cahyani
; Sahl Rakhaningrum
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
Academic cheating remains a persistent problem in higher education. This study examines how pressure and opportunity influence academic cheating through the mediation of rationalization. This research aims to explain the relationship between pressure and opportunity. Primary data for this quantitative study were collected using a questionnaire completed by 65 students who had experience taking exams and completing academic assignments. The sample was determined using purposive sampling. The Cova...
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Analisis Yuridis Hak Milik Tanah oleh Etnis Tionghoa Berdasarkan Pasal 9 Undang-Undang Pokok Agraria dan Implikasinya terhadap Kepastian Hukum
AMNESTI : Jurnal Hukum
Vol 8
, No 1
(2026)
Penelitian ini mengkaji hak kepemilikan tanah bagi etnis Tionghoa Warga Negara Indonesia (WNI) dalam perspektif Pasal 9 Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria (UUPA) dan implikasinya terhadap kepastian hukum di Daerah Istimewa Yogyakarta. Meskipun UUPA memberikan hak kepemilikan tanah secara setara bagi semua WNI, praktik di Yogyakarta melalui Instruksi Gubernur No. K.898/I/A/1975 membatasi hak kepemilikan etnis Tionghoa, menganggap mereka sebagai pemodal ku...
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A Graph-Augmented Isolation Forest Using Node2Vec and GraphSAGE for Mobile User Behavior Anomaly Detection
Amaka Patience Binitie
; Sunny Innocent Onyemenem
; Nneamaka Christiana Anujeonye
; Arnold Adimabua Ojugo
; Francesca Avwuru Egbokhare
; Tabitha Chukwudi Aghaunor
Journal of Computing Theories and Applications
Vol 3
, No 3
(2026)
This study presents a Graph-Augmented Isolation Forest (GAIF), an unsupervised anomaly-detection framework for analyzing mobile user behavior. The proposed framework represents users and behavioral attributes as a user–feature bipartite graph, enabling the capture of relational dependencies that are not explicitly modeled in conventional vector-based approaches. Low-dimensional user representations are learned through Node2Vec and Graph Sample and Aggregate (GraphSAGE), and the resulting embeddi...
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Evaluating Local Wisdom-Based Learning Media in Early Childhood Education
Jurnal Komunikasi Pendidikan
Vol 10
, No 1
(2026)
Instilling local wisdom values in early childhood is crucial for strengthening cultural identity and contextual learning. Learning media based on local wisdom needs to be developed and its effectiveness evaluated in early childhood education. This study aims to evaluate the quality of local wisdom-based instructional media for early childhood education across five aspects: systematics, language, substance, graphics, and usefulness. A descriptive quantitative survey was conducted with 100 early c...
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