Rescollacomm (E-Journals)
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Implementation of The Apriori Algorithm on X Cafe Sales Transactions for Product Bundling Package Recommendations
Full text linkBundling packages are a marketing strategy in which several products are combined at a more attractive price than if purchased separately. This strategy effectively increases sales, attracts new customers, and levels up the average transaction value. Cafe X, located in Bogor, is a coffee shop that has not yet had a product bundling strategy package to increase product sales. This study aims to implement the Apriori algorithm on sales transactions at Cafe X to bundle product recommendations. The research stages consist of data collection, preprocessing, implementation of an apriori algorithm, and extracting association rules. In this study, a website-based apriori algorithm was implemented. Users can enter the minimum support value, minimum confidence value, and the recommended menu for product bundling. Based on the research results, it is produced for data input on the application with menu recommendations in the form of Tsuin Iced Coffee and Chicken Strips menus with a minimum support of 50% and a minimum Confidence of 90% can produce recommendations for 3 product bundling packages, including Package 1 recommendations are Tsuin Iced Coffee, Chicken Strips, Hot Barbeque Chicken. Package 2 recommendations are Tsuin Iced Coffee, Chicken Strips, and Nachos. Package 3 recommendations are Tsuin Iced Coffee, Chicken Strips, Hot BBQ chicken and Nachos
Comparative Analysis of Normal Pension Benefits Using the Attained Age Normal Method and the Individual Level Premium Method
Full text linkPension programs are among the most important forms of employee compensation, offering financial security after retirement. This study aims to calculate the company’s initial payroll contributions to determine regular contributions, actuarial liabilities, and pension benefits using two actuarial projection methods: the Attained Age Normal (AAN) and Individual Level Premium (ILP) methods. The analysis is based on employee data from Puskesmas Binjai Estate, including age, salary, and years of service. It includes computations of pension benefits, normal costs, actuarial liabilities, and net benefits received by employees under each method. The results reveal that the length of service significantly affects both the value of contributions and the actuarial liabilities. Employees with longer service periods result in higher contribution requirements and greater liabilities. Moreover, the Attained Age Normal method produces higher pension benefits compared to the Individual Level Premium method for long-serving employees. However, both methods present financial challenges for employers, as they require higher contributions relative to the benefits promised. Consequently, companies must allocate substantial funding to meet their pension obligations. This study provides a comparative perspective that can assist decision-makers in selecting an actuarial method that balances benefit adequacy and financial sustainability
Portfolio Performance Analysis with Jensen\u27s Alpha Using Single Index Model and CAPM on IDX30 Stocks
Full text linkThis study aims to evaluate the formation of an optimal stock portfolio using the Capital Asset Pricing Model (CAPM) and Single Index Model (SIM) approaches, and to assess portfolio performance using Jensen\u27s Alpha generated from stocks included in the IDX30 index during the period April 2024 to March 2025. This study uses a quantitative descriptive approach with a population of 30 IDX30 stocks. The methods applied include calculating stock returns and betas, as well as forming an optimal portfolio using the CAPM and SIM formulas. Portfolio performance is then measured by Jensen\u27s Alpha. The results of the study show that based on CAPM, BRIS.JK and EMTK.JK stocks are worthy of being included in the optimal portfolio because they have a positive expected return and Jensen\u27s Alpha that slightly outperforms the market. EMTK.JK also has a lower risk. Meanwhile, based on SIM, only BBCA.JK is included in the optimal portfolio because it meets the criteria for Excess Return to Beta (ERB) > cut-off rate (C^*), and shows a positive Jensen\u27s Alpha. The conclusion of this study is that both models can identify superior performing stocks for the optimal portfolio in the period
Ethnomathematics in Traditional Weaving: The Potential for Contextualizing Geometry Material in Elementary School Learning in West Papua
Full text linkThe study, entitled "Ethnomathematics in Traditional Weaving: The Potential for Contextualizing Geometry Material in Elementary School Learning in West Papua," aims to explore the potential of local wisdom in the form of traditional Papuan woven motifs as a source for learning geometry in elementary schools. Using an ethnographic approach, researchers documented geometric elements such as symmetry, transformation, and plane shapes in typical motifs such as Tifa zigzags, diamond lattices, spiral ribbons, and arrows. The analysis results show that the woven patterns are rich in triangles, rectangles, trapezoids, parallelograms, and rhombuses with structured reflection, rotation, and translation transformations. Simulations of calculating the area of the motifs provide concrete examples of how geometric concepts can be integrated into student worksheets based on cultural contexts. The responses of elementary school teachers in Manokwari and Fakfak reinforce the finding that mathematics learning that links local motifs is easier for students to understand, while also fostering pride in cultural identity. This approach is in line with the Independent Curriculum, which emphasizes differentiated and local project-based learning. Theoretically, this research supports the ethnomathematics movement as a strategy for decolonizing mathematics education by positioning local knowledge as a legitimate and contextual learning resource. Thus, the application of ethnomathematics elements to Papuan woven motifs not only enriches pedagogical strategies but also serves as a means of cultural preservation in the modern era. This research recommends the development of teaching modules, teacher training, and the integration of local content into Lesson Plans (RPPs) to encourage sustainable implementation in the classroom
Utilization of Ultrasonic Sensors as a Robotics Learning Medium in STEM-Based Engineering Education
Full text linkThe advancement of robotics technology has supported the integration of efficient navigation systems into STEM-based learning (Science, Technology, Engineering, and Mathematics), particularly in technical and vocational education. One essential component in robot navigation is the distance sensor, with ultrasonic sensors widely adopted due to their ease of integration into project-based learning. This study aims to analyze the performance of three ultrasonic sensors—HC-SR04, HY-SRF05, and RCWL-1601 within the context of Arduino-based microcontroller projects used as educational tools for robotics instruction. Performance analysis was carried out in terms of measurement accuracy, data stability, and response time. The results show that the HY-SRF05 sensor achieved the highest accuracy (96.75%) and the lowest standard deviation (0.23 cm), indicating the most stable performance. The HC-SR04 sensor showed relatively high accuracy but greater data variation, while the RCWL-1601 had the fastest response time but less stable measurements, especially on non-reflective surfaces. These findings can serve as a practical reference for selecting appropriate sensors in project-based teaching activities, particularly in developing robotics learning media that require precision and consistent data. Future research will focus on applying signal processing algorithms such as the Kalman filter and integrating these technologies into technical education curricula
Technology Acceptance Model on Village Financial System in Minimizing Fraudulent Practices by Village Apparatus
Full text linkThis study aims to examine the implementation of the village financial system in minimizing fraudulent practices by village apparatus using the Technology Acceptance Model (TAM) approach in Padaasih Village, Cisaat District, Sukabumi Regency. This research uses a descriptive qualitative method. The informants involved in this study are village apparatus who are directly engaged with the management of the village financial system as part of the village budget management. This study finds that, overall, the implementation of the village financial system in minimizing fraudulent practices by village apparatus using the Technology Acceptance Model (TAM) approach has been carried out in accordance with the framework designed to control fraudulent practices at the village level. However, some aspects still show weaknesses in supervising fraudulent behavior, mainly due to the perceived insufficient quality of human resources. Field findings indicate that fraudulent practices do exist in village budgeting, although they are considered minimal. Training and workshops aimed at improving the quality and skills of village apparatus in overseeing village budget preparation through the village financial system are necessary. Additionally, the active participation of the community in monitoring the implementation of village programs should be maximized, from pre-budget preparation to post program realization. This study monitors and evaluates the implementation of the village financial system in minimizing fraudulent practices by village apparatus using the Technology Acceptance Model (TAM) approach
Contextual Learning as a Means to Improve Elementary School Students\u27 Mathematical Literacy Skills
Full text linkMathematical literacy in the Programme for International Student Assessment (PISA) emphasizes students’ ability to analyze, justify, and effectively communicate ideas, as well as to formulate, solve, and interpret mathematical problems across various forms and contexts. The PISA assessment focuses on real-life problems rather than solely on typical classroom-based questions. Based on cognitive development stages, elementary school students are generally in the concrete operational stage, which means they require tangible objects that can be perceived through the senses. Since mathematics learning tends to be abstract, students need support in the form of media and teaching aids to clarify concepts delivered by the teacher, making them easier to understand. Mathematics instruction is expected to provide an integrated, comprehensive, and holistic understanding of the material. This understanding not only fulfills the demands of mathematical content but also offers practical benefits to students. This aligns with the contextual learning approach, which emphasizes active student engagement throughout the learning process, enabling them to discover concepts independently and relate them to real-life situations. Contextual learning is carried out through four main stages: providing motivation, conceptual understanding, application, and assessment—all of which are grounded in the core components of contextual learning
The Role of Fraud Pentagon in Explaining Financial Reporting Fraud
Full text linkThis study aims to examine the five elements of the fraud pentagon (ressure, opportunity, rationalization, capability, and arrogance) to enhance the detection and mitigation of financial statement fraud in companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. Using data from 221 firm consistently listed during the period, the study employs binary logistic regression with stata 17 to assess the influence of each elements on fraudulent financial reporting. The findings reveal that opportunity and arrogance significantly affect likelihood of financial statement fraud. Opportunity shows a positive relationship, suggesting that weak internal control and ineffective supervision increase the risk of fraudulent reporting. Conversely, arrogance exhibits a significant negative relationship, implying that grater public visibility of executives may reduce fraudulent tendencies through social mechanism. These results provide empirical support for the fraud pentagon framework and contribute to clarifying inconsistencies in previous research related to behavioral and governance factors influencing fraud. Thes study’s practical implications highlight the importance of reinforcing internal audit function, promoting ethical corporate culture, and maintaining transparency to reduce opportunities an rasionalization for fraud. Additionally, enhanced public disclosure and responsible leadership can serve as informal mechanisms to deter unethical practice. This research is limited to a three-years period and focuses on Indonesian listed firms. The measurement of arrogance using CEO photos may not fully capture to construct, and the model explains 5.46% of fraud variability, indicating the need future research that integrates qualitative methods and broader contextual factors
Increasing Sales of Confectionery Products Produced by MSMEs in Majalaya, Bandung Regency, West Java, Through Online Marketing
Full text linkMicro, Small, and Medium Enterprises (MSMEs) are a sector that significantly contributes to spurring Indonesia\u27s economic growth. This is due to their large labor absorption capacity and proximity to the common people. However, MSMEs in Indonesia still face various challenges, including promotion, marketing, and sales of their products. Along with the development of information and communication technology, online marketing and sales have been utilized. Online product sales and marketing have many advantages, including broad reach, agility, and accessibility. Therefore, this paper examines efforts to increase sales of confectionery products produced by MSMEs in Majalaya, Bandung Regency, West Java, through online marketing. Qualitative research was conducted using various data collection procedures to deepen understanding and ensure the reliability of the collected data. The goal was to gain in-depth and rich insights into a phenomenon within MSMEs in Majalaya. The research indicates that MSMEs in Majalaya, like many others, need to improve online marketing to increase sales and competitiveness
Urgency of Notification to the Owners of Collateral Goods in the Sale of Receivables Accompanied by Credit Transfer by Cession
Full text linkBanking plays a vital role in society, especially with increasingly accessible credit facilities. Loans or credit must include collateral in the form of a mortgage, which must be fully surrendered to the creditor. However, a common problem in credit provision is bad debt or the inability of the debtor to fulfill their obligations. One solution adopted by the bank is the transfer of receivables (cession). In the transfer of receivables, several obligations must be fulfilled by the creditor, namely notification and the preparation of a deed of cession to the debtor and the collateral owner regarding the transfer of rights, as stipulated in the Civil Code. The purpose of this study is to analyze the meaning of notification to the collateral owner and the debtor, or approval in the sale of receivables accompanied by the transfer of credit through cession, and to analyze the legal protection for the collateral owner or the sale of receivables accompanied by the transfer of credit. This legal research is a normative legal research, the types and sources of data used are primary data, namely statutory provisions, and secondary legal materials, namely books, journals, and interviews collected by the author. Notification and approval of the collateral owner is the most important factor in the transfer of a cession and if it is not implemented, it will make the cession have no legal impact on the debtor or even be null and void by law