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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi CHAIN: Journal of Computer Technology, Computer Engineering and Informatics
Puspita Maelani
Politeknik Negeri Jakarta
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering

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KINERJA KEUANGAN: KEPATUHAN WAJIB PAJAK DAN INSENTIF PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA SEKTOR MAKANAN DAN MINUMAN Puspita Maelani; Muthia Ulfa; Birrul Walidain
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of tax compliance and tax incentives on financial performance with company size as a moderating variable in the food and beverage sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method used is an associative quantitative method with secondary data obtained from the companies' financial reports. The research sample was determined using a purposive sampling technique, resulting in 20 companies with a total of 100 observations. Data analysis was conducted through descriptive statistics, multiple linear regression, and Moderated Regression Analysis (MRA). The results of the study indicate that tax compliance has a negative and significant effect on financial performance, while tax incentives have a positive and significant effect on financial performance. In addition, company size is unable to moderate the effect of tax compliance on financial performance or the effect of tax incentives on financial performance. The conclusion of this study shows that increasing tax compliance tends to decrease financial performance in the short term due to the increasing tax burden, while the use of tax incentives can improve financial performance through fiscal efficiency, and company size does not act as a moderating variable in this relationship. Keywords: Financial Performance, Tax Compliance, Tax Incentives, Company Size, Moderated Regression Analysis (MRA
Klasterisasi Toko Berdasarkan Monitoring Summary Audit Kepuasan Pelanggan Menggunakan Algoritma BIRCH Maulana Agung Saputro; Puspita Maelani; Rifka Audinasari
CHAIN: Journal of Computer Technology, Computer Engineering, and Informatics Vol. 4 No. 3 (2026): Volume 4 Number 3 July 2026
Publisher : PT. Tech Cart Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58602/chain.v4i3.281

Abstract

Audit kepuasan pelanggan internal merupakan fungsi penilaian independen yang penting bagi perusahaan ritel untuk menjaga konsistensi kualitas layanan di seluruh jaringan toko. PT XYZ memiliki 210 toko di Indonesia dan secara rutin melaksanakan audit berbasis web. Namun, Supervisor Toko masih mengalami kesulitan dalam menentukan prioritas pelatihan dan evaluasi karena belum mengetahui parameter checklist mana yang paling berpengaruh terhadap penurunan final score toko. Penelitian ini bertujuan membangun model klasterisasi toko berdasarkan karakteristik parameter checklist bernilai rendah dengan algoritma BIRCH. Dataset penelitian berjumlah 109.566 data audit tahun 2025 yang berasal dari sistem internal perusahaan. Metode penelitian mengikuti kerangka CRISP-DM yang meliputi Business Understanding, Data Understanding, Data Preparation, Modeling, Evaluation, dan Deployment. Tahap preprocessing mencakup data cleaning, data selection, data transformation, serta normalisasi Z-Score agar data siap diproses. Proses modeling menggunakan CF-Tree dengan parameter Branching Factor B dan Threshold T yang dimodifikasi secara dinamis untuk meningkatkan kualitas cluster. Evaluasi cluster dilakukan menggunakan Silhouette Coefficient. Hasil penelitian menunjukkan terbentuk 2 cluster optimal dari CF4 dan CF5 dengan nilai SC Cluster 1 sebesar 0,9994, SC Cluster 2 sebesar 0,9988, dan SC Global sebesar 0,9989. Hasil ini menunjukkan struktur cluster yang sangat kuat dan valid. Sistem berbasis Python juga berhasil menampilkan visualisasi scatter plot sebagai dasar pengambilan keputusan evaluasi kinerja karyawan.
Co-Authors Birrul Walidain Maulana Agung Saputro Muthia Ulfa Rifka Audinasari