Directory of Scientific Journals Indonesian Society of Applied Science (ISAS)
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Perhitungan Harga Pokok Produksi Pembuatan Canopy Pada CV Latahzan Di Kota Ambon
Full text linkCV Latahzan is one of automatic vehicle store that producing all goods made of iron. The objective of this research is to know how much the main production cost of canopy product at CV Latahzan on September 2023. The data analysis technique that used by the researcher is the calculation of main production cost of canopy product using full costing method. The result of this research shows that the main production cost of 2 x 5 size canopies is IDR 15.942.000Keywords ; Cost Of Goods Sold, Full Costing Metho
Analisis Kinerja Keuangan Laporan Realisasi Pendapatan dan Belanja Daerah Kota Tasikmalaya Tahun 2020-2022
No full textAlthough Tasikmalaya City’s revenue has increased in recent years, this study shows that the city government is still dependent on support from the central government. Nonetheless, the evaluation shows that the local financial management of Tasikmalaya City is working well and efficiently, although there are some problems with the management of routine expenditures that need to be improved. The results suggest that the Tasikmalaya municipal government should improve the management of routine expenditure to be more in line with the regional revenue and expenditure budget (APBD) and to optimize the use of capital to improve the effectiveness and efficiency of government operations. This could improve local financial independence and reduce their dependence on the central government.
This research is quantitative and uses data from the annual report on the realization of the Tasikmalaya city regional revenue and expenditure budget from 2020 to 2022. The analysis was conducted using ratio analysis techniques to evaluate the efficiency, effectiveness, growth, and harmony of regional financial management. Furthermore, research can be conducted to identify methods that can be used by the Tasikmalaya city government to improve the management of routine expenditure as well as to find components that cause a decrease in revenue in 2022. In addition, further research could concentrate on how improvements in routine expenditure management impact local economic growth and the quality of public services.
Keywords: financial performance, realization, regional, tasikmalaya
Desktop Application for Traceability System on The Printed Circuit Board (PCB) Storage Process
Full text linkThis paper discusses the development of desktop applications for traceability systems. The application was developed to facilitate data recording and tracking in an electronics manufacturing company\u27s storage process of Printed Circuit Board (PCB) products. The application is developed using the Visual Basic language and Microsoft Excel databases. Additionally, the application is integrated with a barcode scanner to simplify the data entry process from PCBs and employee ID cards. Through the trial process conducted on the developed application, it has generally functioned in accordance with the development goals. Program control validation has been tested through several application access attempts from users registered as operators and administrators. The application has successfully recorded data from inbound and outbound processes, demonstrating storage and tracking functionality. Furthermore, the application has displayed the actual status data of the PCBs present in the warehouse. In terms of user satisfaction, seven users stated that this application was effective and efficient compared to the manual data recording process previously used by the company. This result was obtained from a questionnaire after the application was implemented in the company warehouse
Analisis Sentimen: Pengaruh Jam Kerja Terhadap Kesehatan Mental Generasi Z
Full text linkMental health is a significant concern in society today, particularly for Generation Z, who are vulnerable to experiencing mental health problems that can disrupt daily productivity. The influence of working hours also contributes to the mental health of this generation. To assess public opinion on this issue, sentiment analysis is needed on social media, especially twitter. This research uses the Gaussian Naïve Bayes algorithm and Support Vector Machine with various stemming algorithms such as Nazief-Adriani, Arifin Setiono, and Sastrawi. The sentiment analysis method is used to assess positive, negative, and neutral sentiment in related tweets. The research results show that the Sastrawi stemming algorithm on the Gaussian Naïve Bayes model achieves 84% precision, 84% recall, and 84% f1-score, with 84% accuracy. Meanwhile, Support Vector Machine achieved 91% precision, 90% recall, 90% f1-score, and 91% accuracy. The Nazief-Adriani stemming algorithm on the Gaussian Naïve Bayes model has 80% precision, 80% recall, and 80% f1-score, with 80% accuracy. Meanwhile, on the Support Vector Machine, precision is 87%, recall is 85%, f1-score is 86%, and accuracy is 85%. Arifin Setiono\u27s stemming algorithm on the Gaussian Naïve Bayes model achieved 81% precision, 81% recall, 81% f1-score, with 82% accuracy, while on Support Vector Machine, 88% precision, 86% recall, 86% f1-score, with 86% accuracy. Public opinion was recorded as 33% positive, 9% neutral, and 58% negative. This research aims to increase public awareness of the importance of mental health, especially regarding the influence of working hours, to create a healthy work environment for Generation Z and society in general, as well as improving the quality of mental health
Evaluasi Response Time Transportation Emergency dalam Bencana Kebakaran di Kecamatan Bogor Tengah
Full text linkBogor City spans 11,138 hectares with a population density of 9,548.00 people/km². The densest population resides in Central Bogor District, impacting fire risk. Over 2019-2022, there were 296 fire incidents, 15% occurring in Central Bogor District. The study aims to assess emergency car response times during fires in this district. Using qualitative descriptive methods, interviews and analysis per PERMENDAGRI Regulation No. 114 of 2018 were employed. Central Bogor District falls within the Emergency Management Zone (WMK) in Sukasari, Yasmin, and Cibuluh sectors due to being within a 7.5 km radius reachable within <15 minutes. The response time rate hit 100% out of 12 incidents in 2022, aligning with PERMENDAGRI Regulation No. 114 of 2018. Average speed is 60-80 km/h, dropping to 40 km/h during congestion. Sectors have efficient night routes. DISHUB\u27s road network performance evaluation reveals V/C ratios of 0.54 and 0.48 (holidays) on Jl. Brigjen Saptadji Hadiprawira, Yasmin (holidays), and Jl. Raya Padjajaran 2, Sukasari. Cibuluh sector remains unaffected, enabling early fire disaster management.Luas Kota Bogor yaitu 11.138 ha, dengan kepadatan 9.548,00 orang/km2. Kepadatan penduduk tertinggi di Kecamatan Bogor hal ini akan mempengaruhi risiko kebakaran, Tahun 2019-2022 terjadi 296 dimana 15%-nya terjadi di Kecamatan Bogor Tengah. Tujuan penelitian untuk mengevaluasi response time transportation emergency car pada kebakaran di Kecamatan Bogor Tengah. Metode deskriptif kualitatif, dengan wawancara dan metode analisis SPM PERMENDAGRI Nomor 114 Tahun 2018. Hasil analisis wilayah Kecamatan Bogor tengah termasuk kedalam WMK di tiga sektor, yaitu Sektor Sukasari, Yasmin, dan Cibuluh, karena termasuk kedalam radius pelayanan 7,5 km dalam waktu < 15 menit. Tingkat response time mencapai 100% dari 12 kejadian kebakaran tahun 2022, dapat diartikan response time yang dilaksanakan sudah sesuai SPM PERMENDAGRI Nomor 114 Tahun 2018. Kecepatan rata-rata 60-80 km/jam, saat lalu lintas padat 40 km/jam. Setiap sektor memiliki rute efektif dan waktu efektif saat malam hari. Pemilihan rute disimpulkan sudah tepat, didukung oleh evaluasi kinerja jaringan jalan oleh DISHUB, rata-rata V/C ratio 0,54 dan 0,48 (hari libur), terdapat kepadatan lalu lintas di Jl. Brigjen Saptadji Hadiprawira yang dilalui Sektor Yasmin (hari libur) dan Jl. Raya Padjajaran 2 yang dilalui Sektor Sukasari. Sektor Cibuluh tidak terkena dampak kepadatan lalu lintas akan menanggulangi bencana kebakaran lebih awal
Kontrol Kelembaban Pada Media Budidaya Cacing Lumbricus Terrestris Dengan Metoda Fuzzy
Full text linkLumbricus worm is one of the cultivated animals wich contain high protein. Other benefit of lumbricus worm is can be medicine for tipes. In worm cultivation there are parameters that we have to control. These parameter is moisture of media and air temperature around cultivation media. Based on that problem, this plant is designed to control moisture media of cultivation and air temperature with fuzzy metode. The component that use in this plant is soil moisture sensor, DHT11, Arduino, and pump dc for actuator. The mechanism of this plant in these sensor will read parameter and send the data to Arduino, the data will be processed with fuzzy metode, the output of fuzzy metode is timer that use to trigger the pump on and off. The result of final tes is the plant can control moisture of media cultivation and air temperature properly. The final weight of worm from harves is increase 40% from the seed dispersal. From that case can conclude that implementation of this plant is give real positif affect to harves of lumbricus terrestris wor
Analysis Literacy Finance Sharia On Student Postgraduate School Tall Knowledge Economics (STIE) Panca Bhakti Palu
No full textObjective study This is (1) Knowing And analyze Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy (2) Knowing And analyze factor Supporter Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu and (3) Knowing And analyze factor inhibitor Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Five Devotions of the Hammer. Type study This is study qualitative. with selected informants as much as five people. Data collection using technique observation , interview And documentation. Technique data analysis used namely (1) Data collection (2) Data reduction (3) Data presentation (4) Verification (5) Conclusion . Results study this concludes; (1) Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu has not been implemented properly. (2) factors Supporter Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu , namely; (a) education (b) Sharia Law (c) gender (d) family and (e) external environment. (3) F actors inhibitor Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu (a) Lack of understanding from students about Islamic financial literacy (b) Lack of promotion from Islamic banking
The Role of Follow-up of Audit Recommendations and Financial Performance on Incumbents Electability in Indonesia
Full text linkThis study aims to analyse the effect of follow-up of audit recommendations and local government financial performance on incumbent electability. Using a quantitative approach and secondary data from local elections in Indonesia in 2017, 2018, and 2020, this study involved a final sample of 428 observations consisting of 26 governor elections, 76 mayor elections, and 326 regent elections. The results show that the main variables analysed, namely follow-up to audit recommendations and financial performance, play a role in increasing the electability of incumbents. Good local government financial management, especially those related to accountability and sustainability of local finances, was shown to affect the level of electability of incumbents. This study has important implications for local government awareness of the role of audit practices and government financial management in increasing public trust and satisfaction. The findings emphasize the importance of implementing good financial governance and accountability as one of the factors that can support increased political support for incumbents in general elections.
Keywords: Incumbent Electability, Follow-up of Audit Recommendations, Financial Performance, Financial Independence
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan CSR Sebagai Variabel Intervening
Full text linkThis study aims to examine the impact of implementing Good Corporate Governance (GCG) principles on financial performance, with Corporate Social Responsibility (CSR) disclosure acting as a mediating variable. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Financial performance is measured using the Return on Assets (ROA) indicator. The audit committee is assessed based on the number of its members, while institutional ownership is evaluated by the percentage of shares owned by institutions relative to the total shares outstanding. CSR disclosure is analysed using the number of items aligned with the Global Reporting Initiative (GRI) standards. The study population consists of 63 companies, from which 25 were selected using a purposive sampling method based on specific criteria. Data were sourced from annual reports available on the IDX and analysed using the Partial Least Square (PLS) method, supported by the WarPLS 8.0 software. The findings reveal that both the audit committee and institutional ownership have a significant positive effect on financial performance. However, CSR disclosure has a significant negative impact on financial performance. Furthermore, the audit committee and institutional ownership significantly and positively influence CSR disclosure. Despite this, CSR disclosure does not mediate the relationship between the audit committee and financial performance, nor between institutional ownership and financial performance. The study underscores the importance of effective corporate governance in enhancing financial outcomes, while also highlighting the need for a more strategic approach to CSR disclosure to create tangible benefits for companies.
Keywords: audit committee, institutional ownership, financial performance, corporate social responsibility
Pengaruh Komposisi Katalis pada Pembuatan Komposit Sebagai Aplikasi untuk Body Kontes Mobil Hemat Energi (KMHE)
Full text linkA strong and light body shape is an important factor in the Energy Saving Car Contest. The shape and material of the body used affects the speed of the car. Composite materials are often chosen as material for making Energy Saving Car Contest bodies, because they are strong, light and have a fiber structure that binds each other. So this research aims to determine the effect of variations in catalyst composition on composite materials using fiberglass, woven roving and resin to obtain optimum composite results. Variations in the composition of the catalyst used are 1; 1.5; 2 and 2.5 %. Based on the results of the tests that have been carried out, tensile test results were obtained with the highest results, namely for 2.5% catalyst composition variation of 72.23 MPa and the lowest value was 27.1 MPa for a 1% catalyst composition. The greater the catalyst composition causes the tensile strength value to increase. The highest max force and modulus of elasticity test results were obtained with a 2% variation in catalyst composition, namely 7217 MPa and 16.30 MPa. Meanwhile, the highest impact test results obtained were 10.65 Joules with a catalyst variation of 1.5%..Bentuk body yang kuat dan ringan menjadi faktor penting pada ajang Kontes Mobil Hemat Energi (KMHE). Bentuk dan material pada body yang digunakan mempengaruhi kecepatan mobil. Bahan komposit banyak dipilih sebagai material pembuatan body KMHE, karena sifatnya yang kuat, ringan dan memiliki struktur serat yang saling mengikat. Sehingga pada penelitian ini bertujuan untuk mengetahui pengaruh variasi komposisi katalis pada material komposit menggunakan fiberglass, woven roving dan resin untuk mendapatkan hasil komposit yang optimum. Variasi komposisi katalis yang digunakan yaitu sbesar 1; 1,5; 2 dan 2,5 %. Berdasarkan hasil pengujian yang telah dilakukan diperoleh hasil pengujian tarik dengan hasil tertinggi yaitu pada variasi komposisi katalis 2,5% sebesar 72,23 MPa dan nilai paling rendah 27,1 MPa untuk komposisi katalis 1%. Semakin besar komposisi katalis menyebabkan nilai kekuatan tarik semakin meningkat. Hasil pengujian max force dan modulus elastisitas tertinggi diperoleh pada variasi komposisi katalis 2% yaitu sebesar 7217 MPa dan 16,30 MPa. Sedangkan hasil pengujian impact tertinggi didapatkan nilai sebesar10,65 Joule dengan variasi katalis 1,5%