Online Journal Systems UNPAM (Universitas Pamulang)
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    Transfer Teknologi Tepat Guna dalam Rangka Pemberdayaan UMKM di Kampung Keripik Sengkol, Kel. Setu, Kec. Muncul Tangerang Selatan

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    Kampung Keripik Sengköl di Tangerang Selatan merupakan salah satu sentra produksi keripik sengköl di Indonesia. Namun, UMKM di daerah ini masih menghadapi tantangan dalam meningkatkan produktivitas dan kualitas produk. Untuk mengatasi masalah ini, kami melakukan transfer teknologi tepat guna kepada UMKM di Kampung Keripik Sengköl. Teknologi yang ditransfer adalah mesin pengiris mesin semi otomatis yang dapat meningkatkan produktivitas sebesar 30% dan mengurangi biaya produksi sebesar 20%. Metode yang digunakan adalah pelatihan dan pendampingan kepada UMKM. Hasilnya, produktivitas UMKM meningkat sebesar 25%, kualitas produk meningkat sebesar 20%, dan pendapatan meningkat sebesar 15%. Transfer teknologi tepat guna ini juga meningkatkan kapasitas UMKM dalam memproduksi keripik sengköl dengan kualitas yang lebih baik dan dalam jumlah yang lebih besar

    Edukasi Tentang Identifikasi Limbah Logam Bernilai Ekonomi Tinggi di Kalangan Masyarakat RT. 01 RW. 01 Suradita Cisauk Tangerang

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    Logam merupakan material paling dominan dalam pembuatan perkakas dan berbagai peralatan. Logam dimanfaatkan untuk membuat alat pertanian, rumah tangga, kontruksi, otomotive, permesinan, dll. Material logam tersebut antara lain baja, aluminium, timah, tembaga, seng, kuningan. Ketika peralatan tersebut rusak dan sudah tidak terpakai, maka hanya menjadi menjadi limbah/rongsok yang kadangkala merepotkan dalam mengurusnya. Tidak banyak masyarakat yang mengetahui bahwa limbah-limbah logam tersebut masih memiliki nilai ekonomi tinggi. Limbah logam tersebut biasanya dikumpulkan di pengepul, kemudian dijual untuk didaur ulang. Limbah baja ditambahkan pada saat peleburan, tembaga dan seng bisa dilebur menjadi kuningan yang dibuat menjadi berbagai jenis perkakas rumah tangga dan benda seni, limbah aluminum bisa dilebur dan dicetak menjadi barang baru. Dengan jumlah penduduk yang banyak di kawasan Tangerang Selatan maka penggunaan peralatan logam yang digunakan akan banyak dan limbah yang dihasilkan juga akan banyak. Tentu ini menjadi peluang ekonomi selain ikut menjaga kebersihan lingkungan. Hal inilah yang melatarbelakangi penentuan tema edukasi tentang identifikasi limbah logam bernilai ekonomi. Topik ini dipilih sebagai suplemen pengetahuan dalam pelaksanaan Pengabdian Kepada Masyarakat dosen Teknik Mesin Universitas Pamulang pada semester Gasal 2025-2026 di lingkungan RT. 01 RW. 01 Suradita Tangerang. Tujuan yang ingin dicapai dalam pelaksanaan PKM ini adalah memberikan edukasi tentang pengelolaan limbah logam serta menunjukan potensi ekonomi di dalamnya. Luaran yang direncanakan dari pelaksanaan PKM ini adalah publikasi kegiatan PKM di media masa, pelaporan kegiatan dan pengisian Implemention Arrangement Form (IA) dalam Siskerma Unpam, penyusunan laporan akhir serta penyusunan jurnal PKM yang dimuat dalam Jurnal Teknik Mesin Garda

    The Effect of Accounting Conservatism and Capital Intensity Ratio on Tax Avoidance

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    This study aims to examine the effect of accounting conservatism and Capital Intensity Ratio on Tax Avoidance. Tax Avoidance is measured using Effective Tax Rate (ETR), CONAAC for accounting conservatism variable, and CIR for Capital Intensity Ratio. The research sample consist of 135 manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2020 -2024 period, selected through purposive sampling. The analytical method used is panel data regresion which was processed using Eviews 12. The results significant show that accounting conservatism and Capital Intensity Ratio simultaneously have a significant affect on Tax Avoidance. However partially, accounting conservatism does not have a significant effect on Tax Avoidance , while Capital Intensity Ratio has a positive sginificant effect on Tax Avoidance

    FACTORS AFFECTING STOCK RETURNS: A SYSTEMATIC LITERATURE REVIEW

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    This study aims to identify and analyze the factors influencing stock returns by applying the Systematic Literature Review (SLR) method. Data were collected through Google Scholar using the Publish or Perish (PoP) software with the keyword “factors influencing stock returns.” From an initial set of around 162,000 articles, 200 were downloaded, 50 were screened for relevance and SINTA indexing, and 10 final articles (published between 2020 and 2025) were selected for synthesis. The review reveals that stock returns are affected by a combination of internal and external factors. Internal factors—such as profitability (ROA, ROE), valuation (PBV, PER), capital structure (DER), and liquidity (CR, LDR)—consistently demonstrate significant effects on stock return formation. Meanwhile, external factors, including macroeconomic conditions (inflation, interest rates) and market risk (beta), exhibit mixed results across sectors. These findings confirm that stock returns reflect a multidimensional interaction between firm performance, market dynamics, and investor perceptions rather than a single financial variable.The synthesis provides insights for investors, company management, and regulators to formulate strategies for improving financial performance, enhancing transparency, and fostering efficient and sustainable capital market growth in Indonesia

    Financial Performance Analysis Before and After the Acquisition of PT. Sarana Menara Nusantara Tbk. (TOWR)

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    This study aims to analyze changes in the financial performance of PT Sarana Menara Nusantara Tbk (TOWR) before and after the acquisition of PT Solusi Tunas Pratama Tbk (SUPR) in 2021. This study focuses on evaluating financial ratios, including liquidity, leverage, and profitability, to determine the effectiveness of the acquisition strategy in increasing company value. The data used is secondary data obtained from the company's annual financial statements for the period 2019–2024. A descriptive comparative method was used, analyzing the Current Ratio (CR), Net Working Capital to Total Assets (NCWTA), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The analysis shows that the company's liquidity performance post-acquisition has improved, although it remains at a low level. The Current Ratio increased slightly compared to the preacquisition period, while the NCWTA showed a decrease in the working capital deficit, indicating a reduction in short-term liability pressure. In terms of leverage, the company remains reliant on debt financing, as reflected in its stable DAR, but its DER has declined, indicating a strengthening of its capital structure. In terms of profitability, ROA has been relatively stable, indicating consistent effective asset utilization, while ROE has tended to decline post-acquisition due to increased financial burdens and post-integration adjustments. Overall, the acquisition has had a positive impact in terms of asset expansion and business scale, but has not yet fully translated into significant increases in profitability and the ability to generate returns for shareholders. This research contributes to investors' and management's understanding of the implications of acquisitions on long-term financial performance and serves as a reference for other companies considering inorganic growth strategies through acquisitions

    Analisa Backup Dan Replikasi Virtual Server Dengan Menggunakan Penjadwalan Koneksi Data Pada Disaster Recovery Center (DRC)

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    Server backup and replication are critical components in ensuring operational continuity and disaster recovery within modern information systems. One of the main challenges faced is the unscheduled transfer of data between the Data Center (DC) and the Disaster Recovery Center (DRC), which can lead to the spread of viruses, malware, and ransomware into the DRC environment, thereby disrupting the recovery process. This study aims to analyze the effectiveness of data connection scheduling in the backup and replication of virtual servers at PT XYZ Finance. The research adopts a quantitative approach by measuring system performance before and after the implementation of scheduled replication. Quantitative parameters include replication time, volume of successfully transferred data, backup success rate, and recorded security incidents. Data were collected through direct system testing and analyzed using descriptive and comparative statistical methods. The results show that implementing a structured data connection schedule in the replication system significantly supports faster operational recovery and reduces the number of security incidents impacting the DRC. Based on these findings, scheduled data connections in server replication have proven to be quantitatively effective in improving system efficiency and security. Therefore, this approach is recommended as part of a data-driven disaster recovery strategy in enterprise IT environments

    Analisis BERT dan LDA Untuk Ekstraksi Kebijakan Ekonomi Presiden Prabowo Subianto

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    Economic policies introduced at the beginning of President Prabowo Subianto’s administration have generated diverse public discourses reflected in online media coverage. The large volume of textual data necessitates computational approaches to extract information systematically. This study aims to identify, label, and compare major economic policy topics using topic modeling techniques, namely Latent Dirichlet Allocation (LDA) and BERTopic.The dataset consists of 1,000 economic news articles collected through web scraping from an online news portal. Text preprocessing includes normalization, case folding, cleaning, tokenization, and lemmatization. LDA was implemented using a TF-IDF representation and evaluated with the Coherence Score (c_v). BERTopic employed IndoBERT embeddings, UMAP for dimensionality reduction, and HDBSCAN for hierarchical clustering, with evaluation based on topic coherence and semantic interpretability. The results show that LDA generated eight main topics with a Coherence Score (c_v) of 0.61, indicating moderate performance but limited semantic representation, leading to overlapping topics. In contrast, BERTopic produced nine main topics with a higher Coherence Score (c_v) of 0.72 and clearer, more contextual topic labels, including fiscal policy, energy, capital markets, and economic stimulus. Overall, BERTopic outperformed LDA in extracting and labeling economic policy topics due to its superior ability to capture semantic context and form stable topic clusters

    Analisis Topik Dan Sentimen Berbasis Algoritma Latent Dirichlet Allocation (LDA) Dan Bidirectional Encoder Representations From Transformers (BERT): Studi Kasus Ulasan Pelanggan Pada E-Commerce ruparupa.com

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    The growth of e-commerce in Indonesia has led to an increasing volume of customer reviews containing vital information. These reviews are generally in the form of unstructured text, necessitating text analysis methods to extract meaningful insights. This study aims to analyze topics and sentiments in customer reviews of the e-commerce platform ruparupa.com by utilizing Latent Dirichlet Allocation (LDA) and Bidirectional Encoder Representations from Transformers (BERT) algorithms. The LDA algorithm is used to identify the main topics frequently discussed by customers, while BERT is employed to classify review sentiments into positive, negative, and neutral categories. By using Lexicon-Based and VADER as an automatic labeling mechanism (auto-labeling), the preprocessing stage includes cleaning, case folding, and stemming using the Sastrawi library to ensure the quality of the input data. The LDA algorithm is implemented to extract latent topic structures, which are then mapped into five main categories: Price, Application, Service, Product Quality, and Delivery. Furthermore, the DistilBERT model is trained through a fine-tuning process using the AdamW optimizer for 3 epochs. The sentiment analysis results indicate that the model demonstrates very strong performance, as reflected by high accuracy and consistently optimal precision, recall, and F1-score across all sentiment classes. This customer sentiment distribution reflects the level of user satisfaction with the services of ruparupa.com. The combination of LDA and BERT methods is proven effective in providing an overview of key issues and customer perception

    Pelatihan Keterampilan Public Speaking Untuk Masyarakat Di Desa Sukajadi, Kecamatan Carita, Kabupaten Pandeglang, Banten

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    Pandeglang Regency is one of the regencies in Banten Province, located at the westernmost tip of Java Island, covering an area of 2.747 km2 and featuring a coastline of 307 km (Pemkab Pandeglang, 2024). The regency has significant tourism potential, with 116 identified tourist attractions (Bappeda Provinsi Banten, 2024). This potential can contribute substantially to regional income if managed effectively. Among these attractions, Carita Beach is one of the most prominent destinations and has been officially designated as a Nature Tourism Park through the SK Menteri Pertanian No. 440/kpts/UM/1978 dated 15 July, 1978 (Hens, 2018: 24 December). Carita Beach is located in Sukajadi Village, Carita Subdistrict, which has been designated as a tourism village based on the SK Bupati Pandeglang Tahun 2022 (Desa Sukajadi Carita, 2022:19 Agustus). As a tourism village, Sukajadi requires the implementation of Indonesia’s tourism development strategy, Sapta Pesona, particularly the element of hospitality (Ramah). Effective tourism development therefore demands supporting competencies, including communication skills and public speaking abilities. In respons to these needs, the Community Service Program (Pengabdian Kepada Masyarakat) at Universitas Pamulang conducted public speaking skills training for the community of Sukajadi Village. The program aimed to enhance community awareness and competence in tourism communication to support improved visitor experiences and increased tourist arrivals to Carita Beach. The training employed lecture, discussion, mentoring, and simulation methods. The result of the program indicate that prior to the intervention, community members had limited understanding of the importance of tourism communication, insufficient knowledge of public speaking concepts, and minimal application of public speaking skills in tourism services. Through the training activities, participants gained improved awareness and foundational skills in public speaking, however, continued professional mentoring is recommended to ensure sustainable implementation of these skills in tourism service and communication practices in Sukajadi Village, Carita Subdistrict, Pandeglang Regency, Banten

    Determinants of Firm Value in the Banking Subsector Listed on the Indonesia Stock Exchange: The Role of Financial Ratios and Dividend Policy

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    Firm value reflects market perceptions of a company’s performance and future prospects. This study examines the influence of financial ratios and dividend policy on firm value in the Indonesian banking subsector. The population of this study comprises all banking companies listed on the Indonesia Stock Exchange (IDX), with a research sample consisting of 45 banks observed over the 2022–2024 period, resulting in balanced panel data. The data used are secondary data obtained from published annual reports and official IDX documentation. Data analysis was conducted using panel data regression techniques, including model selection through the Chow test and Hausman test, followed by estimation using the Fixed Effects Model with Feasible Generalized Least Squares (FGLS) to address heteroskedasticity and cross-sectional dependence. The results indicate that profitability, liquidity, and capital adequacy play essential roles in enhancing firm value, whereas firm size and dividend policy exhibit a negative effect on market valuation, and credit risk shows no significant impact. These findings suggest that strong internal fundamentals and efficient financial management are crucial in strengthening investor confidence and improving firm value within the Indonesian banking industry

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    Online Journal Systems UNPAM (Universitas Pamulang)
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