LPPM - STMIK WIDURI (E-Journals)
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PENDIDIKAN AKUNTANSI FORENSIK DAN INVESTIGASI PENIPUAN
Full text linkThe high number of fraud casesthat have occurred in Indonesia, both in the financial and public sectors, has caused a lot of harm to the people of Indonesia, and is also a concern for the global world. The high cases of fraud require forensic accountants who are reliable in their fields, including in investigating fraud that occurs in a company/organization in Indonesia. This study describes several formulations of the problem, including whether forensic accounting affects the performance of the forensic auditor, whether the ability offraud investigations affects the performance of the forensic auditor, and finally whether the experience of knowledge and skills of forensic investigation. This research has important roles and implications for readers, especially for auditors, forensic accountants, and fraud investigators. The type of data collection technique used by researchers is primary data by distributing questionnaires to S1 Accounting students who are actively registered at universities in Indonesia. The results obtained in this study are that Forensic Accounting Education as well as Fraud Investigation has an effect on Forensic Auditor Performance. The researcher recommends to future researchers to implement and develop the results of this study so that the results of this study are better
RANCANG BANGUN APLIKASI PENYEWAAN MOBIL ONLINE “EAZYRENT” BERBASIS WEBSITE
Full text linkThe world of technology is now more advanced and sophisticated, where technological developments are widely used to facilitate and support people in carrying out their every activity. Many activities and jobs are impacted by technological advances, one of which is in the world of rental. Car rental is a business entity in the field of four-wheeled vehicle rental services. This study aims to provide complete information to make it easier for users to use it, as well as build a car rental information system on the website so that car rental transactions and promotions can be carried out online and save users more time when it comes to car rentals without the need to come to the rental office in person. because in this day and age where technology is rapidly developing it changes the lifestyle of people who want a simple, easy-to-understand, quick-to-access, flexible, and efficient system that can be accessed anywhere. The purpose of this research is to build a web-based car rental information system on Eazyrent, with research boundaries that will include the process of entering car data, tenant data, and user data. This research was conducted using the waterfall model. It consists of several stages starting with a literature study, followed by determining the formulation of the problem, then analyzing the data that has been collected, discussing the research results in the form of dataflow such as decomposition diagrams, context diagrams, system pages, and testing. After discussing the results, the study was closed with conclusions and suggestions. The results of this study can be concluded that by building an information system it can become a liaison between tenants and Eazyrent users, and can accommodate all the data information needed by users when using Eazyrent, so that it makes it easier for users
RANCANG BANGUN PENGELOLAAN BANDWIDTH INTERNET MENGGUNAKAN METODE QUEUE TREE DENGAN ROUTER MIKROTIK DI PT XYZ
Full text linkBasically, the use of internet activities in companies is very dense, causing various problems, among the problems encountered related to internet connection is bandwidth usage that has not been optimally regulated, so that no matter how much bandwidth capacity is available, it will not meet the needs of internet bandwidth usage if it is not managed properly. . In order for internet user bandwidth allocation to be distributed evenly, bandwidth management is needed to overcome the existing bandwidth limitations. Bandwidth management aims to find a solution so that all user computer devices get internet bandwidth allocation and can find out how to manage good bandwidth so that user devices get a fair or even distribution of bandwidth. The methodology for implementing bandwidth management with the queue tree method is to observe a running network system, identify problems, collect data, then design a configuration system. After going through the design process then carrying out the configuration stage, and if the configuration is successfully applied then proceed to the testing phase using several user computers assisted by using the wireshark application to find out incoming or received data packets, the next stage is monitoring using monitoring applications such as Torch Winbox, speedtest or wireshark and the final stage is evaluation or management such as configuration backups and so on. This research and testing also takes into account Quality of Services (QoS) parameters such as throughput, delay, jitter, and packet loss to find out in more detail the calculation of packet traffic that has been captured by the wireshark application. So that with good design, proper configuration, careful monitoring, an even, optimal bandwidth usage and quality internet connection is produced, so that the implementation of the queue tree method of bandwidth management provides an effective solution in managing bandwidth allocation
PENGARUH ARUS KAS OPERASI, PROFITABILITAS, KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM
Full text linkThis study aims to determine the effect of Operating Cash Flow, Profitability, Forest Policy and Dividend Policy on Stock Prices both simultaneously and partially, with the object of research being manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). The sampling method for this study used the purposive sampling method with a total of 54 companies based on population and 20 companies were selected as samples. The design of this study is a causal study using quantitative methods and using secondary data. The data analysis technique uses a panel data regression technique, which combines cross section and time series data for 4 years from 2019-2022, using IBM SPSS software version 24.The results of this study partially show that Operating Cash Flow, Profitability, Debt Policy and Dividend Policy affect stock prices
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (STUDI PADA UMKM KECAMATAN KALIDERES)
Full text linkThe aim of this research is to study how the level of education, accounting knowledge, and use of information technology affect the quality of financial reports of small and medium enterprises (MSMEs). This research involved 460 MSMEs in Kalideres, and 40 respondents were selected as data samples. This research was conducted using quantitative methods. The IBM SPSS Statistics 25 application is a program used to analyze data. The research results show that the quality of financial reports is not influenced by the level of education; On the contrary, accounting knowledge using information technology has a positive effect on the quality of financial reports
PENGARUH ENVIRONMENTAL INFORMATION DISCLOSURE, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISIARIS INDEPENDEN, KOMITE AUDIT TERHADAP NILAI PERUSAHAAN
Full text linkThis study aims to determine whether Environmental Information Disclosure, Institutional Ownership, Independent Board of Commissioners, and Audit Committee have an effect on Company Value. The population of this research is all sub-sectors of food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The method chosen for sampling was purposive sampling, where sampling was taken based on certain criteria, then 28 food and beverage companies were selected, and multiplied by a period of 3 years so that the amount of data used in this study was 84 samples. The data analysis method used in this study is panel data regression with the Random Effect Model. Data processing in this study used the help of E-Views version 12 software. The results showed that Environmental Information Disclosure (EID), Institutional Ownership (KINS), Independent Board of Commissioners (DKI) had an effect on company value while the Audit Committee (KA) had no effect on the company value
KLASIFIKASI DATA MINING UNTUK MENENTUKAN KUALITAS UDARA DI PROVINSI DKI JAKARTA MENGGUNAKAN ALGORITMA K-NEAREST NEIGHBORS (K-NN)
Full text linkAir plays an important role in maintaining the life of living things on earth. Metabolic processes that occur in the bodies of living things cannot take place without oxygen from the air. The air pollution problem in DKI Jakarta is very serious and can cause health problems such as irritation of the respiratory tract, respiratory diseases, and long-term health problems such as cardiovascular disease and lung cancer. Air pollution can also affect environmental quality, reduce visibility, and damage ecosystems. The purpose of this study is to determine the accuracy of classifying air quality in DKI Jakarta province. The data mining method that the author uses is the K-Nearest Neighbors (K-NN) algorithm. From the results of the evaluation process of the K-Nearest Neighbors (K-NN) algorithm using the K-5 fold that has been carried out using the RapidMiner tool, the results of K-2 fold accuracy of 73.97%, K-3 fold accuracy of 72.60%, K-4 fold accuracy of 72.60%, and K-5 fold accuracy of 75.35%
PREDIKSI PERMINTAAN MATA KULIAH SEMESTER ANTARA (PADAT) DENGAN MENGGUNAKAN ALGORITMA FOLD-GROWTH DAN FP-GROWTH
Full text linkThe intermediate semester is the lecture period which is held during the holidays between even and odd semesters which is one of the alternatives given to students. The main purpose of predicting the demand for intermediate semester courses is to be able to help students make improvements to less than optimal grades and to be able to shorten the lecture period. All forms of preparation, both schedules and lecturers' appointments made by the higher education institution are related to requests for courses to be followed by students. Frequent Pattern-Growth (FP-Growth) is an alternative algorithm that can be used to determine the most frequent data set (frequent item set) in a data set. The Fold-growth algorithm uses the SOTrieIT data structure to extract transaction patterns. The expected results in this study are to predict the courses that will be taken by students in the solid / intermediate semester so that the leadership can make good preparations
CUSTOMER/SOCIETY INFLUENCE, APPLICATION OF ISO 14001 (REGULATION), ENVIRONMENTAL CONSERVATION COSTS, MORAL AND CORPORATE SOCIAL RESPONSIBILITY ON ENVIRONMENTAL MANAGEMENT ACCOUNTING PERFORMANCE
Full text linkWith the existence of new learning in the field of environmental accounting and the importance of the environment for the community. Researchers made this study with the aim of examining the influence of Customers/Society, ISO 14001, Environmental and Moral Conservation Costs and Corporate Responsibility on Environmental Management Accounting Performance. Researchers used primary data collection techniques, where the respondents of this study were active employees in the manufacturing industry. The results of this study are Corporate Morale and Responsibility have a positive effect on Environmental Management Accounting Performance. Whereas Customers/Society, ISO 14001, and Environmental Conservation Costs have no effect on the Performance of Environmental Management Accounting. The researcher recommends for further research to further develop the research by adding samples and variables to further refine the research
PENGEMBANGAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY UNTUK PENGGUNAAN ADOPSI MOBILE PAYMENT
Full text linkThe retention of SMEs customers is of utmost importance for mobile payment service providers, particularly those who utilize mobile payments. Indonesia experienced a significant increase in the usage of mobile payment methods during the COVID-19 outbreak. Among the commonly utilized theoretical models in the Indonesian context of M-Payment payments, the Unified Theory of Acceptance and Use of Technology (UTAUT) model stands out. This proposed model is an expanded version of the UTAUT model, incorporating additional limited factors. It encompasses six variables that consider the diverse risks and costs perceived by users. The objective of this research is to analyze consumer behavior towards mobile payment systems using the UTAUT model and identify the determinants that consistently yield significant results. Data was successfully collected from 276 SMEs customers across various regions who utilize mobile payments through ShopeePay. The proposed model applies a minor segment structure using a regression seller model approach (SEM-PLS). The findings reveal that performance expectations, effort expectations, social influence, facilitation conditions, perceived risk, and perceived costs are the most influential predictors of users' intention to use the mobile payment system. Furthermore, behavioral intentions significantly influence actual usage behavior. The conclusion drawn from this research is that it enhances our understanding of the factors that determine the adoption of the mobile payment system, particularly in Indonesia