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IMPLEMENTASI REGRESI LINEAR DALAM APLIKASI WEB UNTUK PREDIKSI PENJUALAN INTERAKTIF
Full text linkDalam dunia bisnis saat ini, khususnya bagi Usaha Mikro, Kecil, dan Menengah (UMKM), kemampuan untuk memprediksi penjualan secara tepat sangat penting dalam pengambilan keputusan strategis. Penelitian ini mengembangkan sebuah sistem prediksi penjualan berbasis web yang menggunakan metode regresi linier sederhana. Sistem ini dirancang agar dapat menerima data input melalui formulir manual maupun melalui unggahan file Excel (CSV), dan kemudian menampilkan hasil dalam bentuk persamaan regresi, prediksi nilai penjualan, serta visualisasi grafik scatter plot. Untuk memastikan keakuratan, perhitungan regresi juga divalidasi secara manual menggunakan Microsoft Excel. Hasil pengujian terhadap 19 sampel data menghasilkan persamaan regresi Y = 0,000003835X + 3.292,70, yang mengindikasikan adanya hubungan linier antara biaya iklan dan jumlah penjualan. Sistem yang dikembangkan mampu memberikan prediksi secara cepat dengan antarmuka yang sederhana dan mudah digunakan, bahkan oleh pengguna tanpa latar belakang teknis. Keunggulan utama dari sistem ini terletak pada fleksibilitas dalam input data, kemudahan menginterpretasikan hasil, dan kecepatan proses yang sesuai dengan kebutuhan UMKM. Penelitian ini menunjukkan bahwa regresi linier tetap relevan dan efektif diterapkan dalam sistem prediksi berbasis web yang ringan dan prakti
Analysis of Contradictory Messages in Advertisements (Semiotic Analysis of Citra Advertisement Version “Pancarkan Ragam Cantik Kulit Indonesia”)
Full text linkIn the advertising industry, the media plays an important role in shaping public perceptions of beauty standards, including in Indonesia. Representations of women in advertisements are often depicted with ideal images centered on fair skin. Although advertisements now often feature representations of diversity, these standards are still made subtly in the media. This study discusses the contradictory messages contained in the Citra advertisement version “Pancarkan Ragam Cantik Kulit Indonesia” using Charles Sanders Peirce\u27s semiotic method. This research is a qualitative study using a constructivism paradigm approach with text analysis. The purpose of this study is to uncover the hidden meanings in advertisements using Charles Sanders Peirce\u27s semiotic method with Jacques Derrida\u27s deconstruction theory. The results of the study show contradictory messages in the representation of diversity raised in this advertisement. Although Citra highlights the diversity of Indonesian skin color beauty, the presence of visuals such as placing light-skinned women as the main focus, the use of skin lightening ingredients such as bengkuang and niacinamide in Citra products as the main selling point, animations of skin color changes towards lighter, the appearance of characters who have dark skin characters with the label "Glowing Skin" still refers to the standard of beauty of light skin. This advertisement has not completely deconstructed the standard of beauty, but rather reproduces it in a new and more subtle form in selling its products
Responding to the potential environmental impact to extend battery life: Preliminary study of informal actors\u27 readiness
Full text linkThe increasing number of electric motorcycles in Indonesia has created new challenges related to battery waste management, potentially impacting human health, the environment, and resource scarcity. This study aims to assess the potential life cycle impacts of a 1.0 kWh electric motorcycle battery product system under repair treatment for two widely used battery types: NMC and LFP. The study used a Life Cycle Assessment (LCA) method with gate-to-gate assessment. The assessment results for both battery types with repair treatment had the greatest impact on the midpoint of freshwater eutrophication. Based on the normalized results of the five impact categories assessed, the repair treatment on LFP type batteries showed better environmental performance than the NMC type. The balancing process was found to have the greatest environmental impact for both battery types. This study confirms that recycling management by informal actors is a significant solution. The repair treatment solution contributes to providing benefits in extending the battery life cycle and does not have the potential for significant environmental impacts
Early fault detection system for sugar mill machines through various machine learning approach
Full text linkThe milling machine is a crucial aspect of the sugarcane agroindustry production system; a disturbed milling machine will cause a decrease in production efficiency, sap quality degradation, and excessive energy consumption. An early fault anomaly detection system through machine learning is a solution to overcome the problems in sugarcane milling machines. The purpose of this research is to propose a system architecture design for early fault anomaly detection in sugarcane agroindustry milling machines and to evaluate the performance of various machine learning models on historical sensor data, identifying the most promising approach. This study proposes a novel anomaly detection framework for sugarcane milling machines to advance smart monitoring in agro-industrial systems. Using an empirical dataset of 7,673 sensor instances (temperature, vibration, pressure, and humidity), and applying several machine learning algorithms (logistic regression, decision tree, and random forest), the framework integrates multi-sensor data to improve fault prediction and reduce downtime. The results showed that the random forest had the best accuracy, at 98.13%, followed by the decision tree, at 97.87%, and logistic regression, at 89.70%. Feature contribution analysis reveals that the vibration signal is the most dominant contributing factor among other features. The results show that machine learning is a potential approach for predicting faults in sugarcane milling machines, which can help the sugarcane agriculture industry make informed decisions in the event of disturbances in these machines
THE URGENCY OF AN EXTERNAL OVERSIGHT INSTITUTION ON THE LEGAL PRODUCTS OF THE PEOPLE\u27S CONSULTATIVE ASSEMBLY (MPR)
No full textThe People\u27s Consultative Assembly is a State Institution regulated in the 1945 Constitution of the Republic of Indonesia, has the authority to determine and amend the 1945 Constitution of the Republic of Indonesia, appoint and dismiss the President and Vice President, is a very large authority in running the wheels of government, there is a decree of the People\u27s Consultative Assembly No. MPR No XI / MPR / 1998 concerning State Administrators who are clean and free from Corruption, Collusion, and Nepotism, this decree invites public polemic because it contains efforts to eradicate KKN must be firmly against anyone who is wrong including President Soeharto while still paying attention to the principle of presumption of innocence and human rights, so that a conflict of interest arises in it, until now there is no external supervisory institution but an Internal supervisor, especially in legal products issued by the MPR, while great power tends to abuse power, the purpose of this study 1) to determine the position of the People\u27s Consultative Assembly in the administration of the State in Indonesia 2) to determine the formulation of an external supervisory institution in the legal products of the People\u27s Consultative Assembly People\u27s Consultative Assembly, the research method used in this research is a type of normative research (Normative Legal Research), with a conceptual approach (conceptual approach), and a statute approach (statute approach), the results of this research are : 1) The position of the People\u27s Consultative Assembly in the Indonesian constitutional system is equal to other state institutions such as the DPR, DPD, KY, MA, MK, and so on, the difference lies in the scope of power or authority held by the People\u27s Consultative Assembly and state institutions whose members consist of the DPR and DPD which should be supervised. 2) The urgency of an External Supervisory Institution to the People\u27s Consultative Assembly (MPR) There are several fundamental reasons: The authority held by the MPR can change and determine the 1945 Constitution of the Republic of Indonesia, can appoint and dismiss the President and Vice President, and there has been a conflict of interest in the MPR Decree Number XI/MPR/1998 concerning State Administrators who are clean and free from Corruption, Collusion, and Nepotism, so the formulation of the MPR State institution is that the Constitutional Court is the right institution to carry out external supervision of the MPR\u27s legal products by conducting a Judicial Review because the MPR\u27s strictness is certain regarding the provisions for changing and determining the 1945 Constitution of the Republic of Indonesia. The purpose of this reformulation is to minimize the occurrence of abuse of authority, conflict of interest, which can harm the community and as a form of responsibility for the authority held by the MPR
THE APPOINTMENT OF JUDGES IN RESTORATIVE JUSTICE: BETWEEN QUASI-JUDGMENT AND RES JUDICATA FROM THE PERSPECTIVE OF LEGAL CERTAINTY
Full text linkRestorative Justice (RJ) in the 2025 Draft Criminal Procedure Code (RKUHAP) offers an alternative to resolving criminal cases outside of court through agreements between perpetrators, victims, and law enforcement officials. However, the judge\u27s decision on the outcome of RJ has sparked debate regarding its legal force and certainty as a final res judicata decision, as well as protection of the ne bis in idem principle. This study aims to analyze the legal force of the judge\u27s decision in the RJ mechanism according to the 2025 RKUHAP and its implications for the ne bis in idem principle. The method used is normative juridical analysis through the analysis of regulations and the latest legal literature. The results show that the judge\u27s decision in RJ does not fully meet the requirements of a binding final decision, thus potentially causing legal uncertainty and opening up the possibility of retrial. It is necessary to strengthen the norms in the 2025 RKUHAP so that the judge\u27s decision in RJ has permanent legal force and maximally protects the principle of ne bis in idem
Optimalisasi Legalitas dan Pemanfaatan Aset Wakaf Muhammadiyah Melalui Pendataan dan Pemberkasan Aset di Kabupaten Tuban
Full text linkKegiatan pengabdian masyarakat ini bertujuan untuk mengoptimalkan legalitas dan pemanfaatan aset wakaf Muhammadiyah melalui pendekatan pendataan digital, pemberkasan legalitas, serta pelatihan pengelolaan usaha berbasis wakaf. Metode pelaksanaan meliputi empat tahap utama, yaitu: (1) inventarisasi aset wakaf dan pembangunan sistem database digital untuk mendukung pendataan yang akurat dan terpusat; (2) pendampingan hukum dalam penyusunan dan pemberkasan dokumen wakaf, termasuk pengurusan sertifikat ke Badan Pertanahan Nasional (BPN); (3) pelatihan manajemen usaha produktif yang dapat dikembangkan dari aset wakaf, seperti usaha jasa, pendidikan, atau pemanfaatan lahan; serta (4) penguatan kapasitas pemasaran melalui strategi digital marketing. Partisipasi mitra diwujudkan dalam penyediaan data lapangan, keterlibatan dalam pelatihan, dan pengelolaan langsung hasil implementasi program. Hasil yang diharapkan dari program ini adalah tersusunnya basis data aset wakaf Muhammadiyah di Tuban yang terdigitalisasi, meningkatnya jumlah aset wakaf yang memiliki legalitas sah, serta tumbuhnya unit usaha produktif berbasis wakaf yang berdaya saing. Selain itu, kegiatan ini juga berkontribusi pada pencapaian Indikator Kinerja Utama (IKU) perguruan tinggi, mendukung implementasi Merdeka Belajar Kampus Merdeka (MBKM) melalui keterlibatan mahasiswa lintas disiplin, serta memperkuat fokus pengabdian di bidang pemberdayaan ekonomi umat berbasis aset keagamaan.Dengan demikian, penguatan legalitas dan pemanfaatan aset wakaf Muhammadiyah tidak hanya memberikan kepastian hukum, tetapi juga membuka peluang pemberdayaan ekonomi dan sosial masyarakat, sehingga keberadaan wakaf dapat berfungsi optimal sebagai pilar kesejahteraan umat
English
No full textThis study aims to examine the influence of tax ease, tax morality, perception of justice, and tax knowledge on tax compliance of individual taxpayers registered at the Pratama Tax Office in Surakarta. The compliance ratio in submitting Annual Tax Returns at the Pratama Tax Office in Surakarta has experienced fluctuations over the past five years. The perceived impact of non-compliance in tax payment includes a reduction in the supply of the State Revenue and Expenditure Budget and results in structural economic turmoil caused by the accumulation of funding through national debt. The method employed in this research is quantitative research, and the sample used consists of individual taxpayers registered with the Pratama Tax Office in Surakarta. The sample was obtained using a convenience sampling technique, resulting in a sample size of 100 respondents. The findings indicate that tax morality influences tax compliance, while tax ease, perception of justice, and tax knowledge do not influence tax compliance. This research contributes to stakeholders understanding the factors influencing individual tax behavior to design more effective tax regulations.Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan pajak, moral pajak, persepsi keadilan dan pengetahuan pajak terhadap kepatuhan pajak wajib pajak orang pribadi yang terdaftar di KPP Pratama Surakarta. Rasio kepatuhan dalam menyampaikan SPT Tahunan di KPP Pratama Surakarta dalam lima tahun terakhir mengalami fluktuasi. Dampak yang dirasakan apabila tidak patuh dalam membayar pajak adalah berkurangnya pasokan Anggaran Pendapatan dan Belanja Negara (APBN) dan berakibat pada kekacauan struktural perekonomian yang disebabkan oleh menumpuknya pendanaan melalui utang negara. Metode dalam penelitian ini menggunakan penelitian kuantitatif dan sampel yang digunakan adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Surakarta. Sampel diperoleh dengan menggunakan teknik convenience sampling dan diperoleh sampel sebanyak 100 responden Wajib Pajak Orang Pribadi. Adapun hasilnya menunjukkan bahwa Moral Pajak berpengaruh terhadap Kepatuhan Pajak, sedangkan kemudahan pajak, Persepsi Keadilan, dan Pengetahuan Pajak tidak berpengaruh terhadap Kepatuhan Pajak. Penelitian ini berkontribusi bagi para pemangku kepentingan untuk memahami faktor-faktor yang memengaruhi perilaku pajak individu guna merancang aturan pajak yang lebih efektif
FAKTOR YANG TERLIBAT DIDALAM OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTY DI BURSA EFEK INDONESIA
Full text linkGoing concern opinion as an audit opinion explains the auditor\u27s doubts about the company\u27s performance to operate in the future. Providing audit opinion and explaining the company\u27s condition has a major impact on investment decisions so that auditor independence, integrity and objectivity are required according to professional ethics. This study was conducted with the aim of identifying the effect of prior opinion, opinion shopping, cash flow ratio, and company growth on going concern audit opinion acceptance in property sector companies listed on the Indonesia Stock Exchange. The method used is logistic regression analysis supported by using IBM Statictical Product and Service Solution (SPSS) Version 26 software as a calculation tool. The test results concluded that the study found that prior opinion has a positive influence on going concern audit opinion acceptance while opinion shopping, cash flow ratio and company growth are unable to influence going concern audit opinion acceptance. Taking into account these limitations, it is recommended for future research that researchers consider using different independent variables, measuring variables with alternative ratios, and exploring different company sectors. Furthermore, to improve the accuracy of the research results, it is recommended to increase the number of data samples by adding research years.Opini going concern sebagai opini audit menjelaskan keraguan auditor terhadap kinerja perusahaan untuk beroperasi di masa depan. Pemberian opini audit dan penjelasan kondisi perusahaan memiliki dampak besar pada keputusan investasi sehingga diperlukan independensi, integritas, dan objektivitas auditor sesuai etika profesiPenelitian ini dilakukan dengan tujuan untuk mengidentifikasi pengaruh prior opinion, opinion shopping, cash flow ratio, dan company growth terhadap penerimaan opini audit going concern pada perusahaan sektor property yang terdaftar di Bursa Efek Indonesia. Metode yang dipakai yaitu analisis regresi logistik yang didukung dengan menggunakan perangkat lunak IBM Statictical Product and Service Solution (SPSS) Versi 26 sebagai alat bantu hitung. Hasil uji menyimpulkan bahwa penelitian menemukan prior opinion mempunyai pengaruh positif dengan penerimaan opini audit going concern sedangkan opinion shopping, cash flow ratio dan company growth tidak mampu mempengaruhi penerimaan opini audit going concern. Dengan memperhatikan keterbatasan-keterbatasan tersebut, disarankan untuk penelitian selanjutnya agar peneliti mempertimbangkan penggunaan variabel independen yang berbeda, mengukur variabel dengan rasio alternatif, serta mengeksplorasi sektor perusahaan yang berbeda. Lebih lanjut, untuk meningkatkan akurasi hasil penelitian, disarankan untuk meningkatkan jumlah sampel data dengan menambahkan tahun penelitian
PENGARUH PENGUNGKAPAN CSR BERDASARKAN STANDAR GRI TERHADAP HARGA SAHAM
No full textThis study aims to determine the impact of Corporate Social Responsibility (CSR) disclosure using GRI standards on stock prices of coal mining companies in Indonesia from 2019 to 2023. Control variables ROE, ROA, and Current Ratio are added to measure the influence of CSR on stock prices. This research is quantitative, with using SPSS after converting qualitative CSR data into quantitative data. The results of this study show that Economic Category CSR disclosure has a significantly negative impact on stock prices, Environmental Category CSR disclosure has a significantly positive impact on stock prices, and Social Category CSR disclosure has a negative but not significant impact on stock prices. ROE has a significantly negative impact on stock prices, ROA has a significantly positive impact on stock prices, and Current Ratio has a positive but not significant impact on stock prices. All independent variables and the dependent variable simultaneously affect stock prices.Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility (CSR) dengan standar GRI terhadap Harga Saham pada perusahaan tambang batu bara di Indonesia tahun 2019-2023. Ditambahkan variabel kontrol ROE, ROA, dan Current Ratio untuk mengukur pengaruh CSR terhadap Harga Saham. Penelitian ini adalah penelitian kuantitatif dengan pengolahan data statistik menggunakan SPSS setelah mengubah data kualitatif CSR menjadi data kuantitatif. Hasil penelitian ini menunjukkan bahwa pengungkapan CSR Kategori Ekonomi berpengaruh negatif signifikan terhadap Harga Saham, pengungkapan CSR Kategori Lingkungan berpengaruh positif signifikan terhadap Harga Saham, pengungkapan CSR Kategori Sosial berpengaruh negatif namun tidak signifikan terhadap Harga Saham, ROE berpengaruh negatif signifikan terhadap Harga Saham, pengungkapan ROA berpengaruh positif signifikan terhadap Harga Saham, dan Current Ratio berpengaruh positif namun tidak signifikan terhadap Harga Saham. Semua variabel independen dan variabel kontrol berpengaruh secara simultan terhadap Harga Saham