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All Journal RABIT: Jurnal Teknologi dan Sistem Informasi Univrab Al Dzahab
Tora Fahrudin
Universitas Telkom
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering

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KONSEP VISUALISASI PADA DATA PENGUNJUNG KERAJAAN KASEPUHAN CIREBON: KONSEP VISUALISASI PADA DATA PENGUNJUNG KERAJAAN KASEPUHAN CIREBON Ezra Balqis Alka Ceria; Tora Fahrudin; Ersy Ervina; Azhar Muhammad Fuad
Rabit : Jurnal Teknologi dan Sistem Informasi Univrab Vol 10 No 2 (2025): Juli
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/rabit.v10i2.5910

Abstract

Keraton Kasepuhan is one of the historical relics in Cirebon, West Java, which is currently the centre of cultural preservation and development. As a cultural tourism destination, a data-driven strategy is required for visitation management and promotion of sustainable tourism development. The purpose of this study is to present a visual representation of tourist visitation data in Kasepuhan Cirebon for the period between June and August 2024. This presentation will facilitate the analysis of visitation trends based on ticket type, time of visit and payment method. The resulting visualisation will provide a more accessible representation of complex data. This research uses a data visualisation methodology. The initial dataset was sourced from Curaweda and then subjected to graphical analysis using techniques such as bar charts, pie charts and tree maps. The purpose of these visualisations was to facilitate the understanding of complex data. This research study explores the integration of data visualisation and technology frameworks in the context of tourism management in Keraton Kasepuhan Cirebon. The analysis uses data visualisation techniques to examine visitation trends, focusing on differentiating factors such as ticket type, time of day and payment method. The results showed that the pass (Kawasan, Museum Pusaka and Dalem Agung Pakungwati) contributed the most revenue (41.7%), with the highest number of visitors in the afternoon. The study also revealed that cash payment methods still dominate compared to digital payment methods. These findings highlight the important role of technology in facilitating transactions, online promotions and real-time data management. The research offers several solutions, including optimising opening hours, implementing special promotions and using data analytics technology to improve management efficiency. The research provides a comprehensive framework for cultural destination managers looking to implement data-driven strategies to increase visitor capacity and economic contribution. This research can visualise tourism visitation trends to support the strategic management of Keraton Kasepuhan. The findings can be used for more effective and sustainable cultural tourism planning and development. This research demonstrates the importance of data visualisation technology in supporting data-driven management of tourist destinations.
Preferensi Mahasiswa dalam Menggunakan Platform Digital Payment untuk Layanan Tel-U Carwash: Student Preferences in the Use of Digital Payment Platforms for Tel-U Carwash Services Gigano Nehemia Agra Saragih; Raswyshnoe Boing Kotjoprayudi; Tora Fahrudin
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5714

Abstract

Purpose: This study aims to identify the most suitable digital payment platform for Tel-U Carwash based on students’ preferences and to analyze the factors influencing their platform selection. Design/methodology/approach: This research employs a quantitative approach. Primary data were collected through questionnaires, with a sample size of 100 respondents. The data were analyzed using descriptive statistics and multinomial logistic regression with the assistance of Google Colab. Findings: Bank transfers via QRIS emerged as the most preferred payment platform. Gender was found to have a significant effect on platform choice, while ease of use, security, and transaction speed did not show a significant effect. Research implications: Further exploration of additional factors beyond the indicators examined in this study is necessary to enable service providers to offer payment options that better align with students’ preferences.
Economic Value Added and Corporate Financial Performance: Empirical Evidence from PT. Argamas Jaya Lab Hanum Yulia; Rahmadi Rahmadi; Tora Fahrudin
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5833

Abstract

Purpose: This study aims to evaluate the financial performance and value creation of PT. Argamas Jaya Lab has been using the Economic Value Added (EVA) approach for over five years. Design/Methodology/Approach: This research employs a quantitative descriptive approach by analyzing the company’s financial statements from 2019 to 2023. Financial performance is assessed through the calculation of Economic Value Added (EVA), which incorporates key components such as Net Operating Profit After Tax (NOPAT), Invested Capital, and Weighted Average Cost of Capital (WACC). Data were obtained from company financial reports and supporting documentation to ensure the reliability of secondary data. Findings: The results indicate that the company’s EVA fluctuated during the observation period, reflecting variations in NOPAT, invested capital, and the cost of capital. The findings suggest that the EVA approach provides a more comprehensive assessment of corporate financial performance and value creation compared to traditional accounting-based performance indicators, as it explicitly considers the cost of capital in measuring economic profit. Research Implications: This study contributes to the financial management literature by highlighting the relevance of EVA as a value-based performance measurement tool, particularly in sectors where its application remains limited. The findings also provide practical insights for managers and investors in evaluating corporate financial performance and supporting strategic decision-making aimed at improving value creation.
Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan: The Implementation of SAK ETAP as a Strategy to Enhance Financial Report Transparency Reisy Hariza; Rahmadi Rahmadi; Tora Fahrudin
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5834

Abstract

Purpose: This study aims to analyze the level of compliance in financial statement preparation, identify obstacles in the implementation of SAK ETAP, and conduct an evaluation to assess the quality of financial reporting. Design/Methodology/Approach: A qualitative method with a descriptive approach was employed. Data were collected through interviews, documentation, and literature review. Primary data were obtained directly from informants, while secondary data came from relevant literature and the financial statements of PT. Restu Ibu Rama. The research focuses on evaluating the company’s compliance with SAK ETAP standards. Findings: The implementation of SAK ETAP in the preparation of PT. Restu Ibu Rama’s financial statements has not been fully optimized, as several components and accounts are not properly presented. The main challenges identified include limited understanding of SAK ETAP by the finance team, insufficient human resources, weaknesses in the accounting information system, and inadequate internal control. Research Implications: Strengthening the knowledge and capacity of financial staff, improving the accounting information system, and enhancing internal supervision are necessary steps to ensure that financial statements are more accurate, reliable, and useful as a basis for decision-making. Keywords: SAK ETAP; Financial Statements; Decision Usefulness Theory
Co-Authors Azhar Muhammad Fuad Ersy Ervina Ezra Balqis Alka Ceria Gigano Nehemia Agra Saragih Hanum Yulia Rahmadi Rahmadi Raswyshnoe Boing Kotjoprayudi Reisy Hariza