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The Analysis of Question Item on Tarikh Subject with Rasch Model Theory Subando, Joko; Saleh, Minhayati; Ngatimin, Ngatimin
Journal of Research and Educational Research Evaluation Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jere.v11i2.56629

Abstract

This research has a purpose to find out the level of students' ability to work on the questions, the suitability of the individuals with the items, the level of difficulty of the items, the suitability of the items, and the interaction of individuals with the items by using the Rasch model theory. The data collection technique is with documentation, the data collected is in the form of answers from VII grader students of Madrasah Quraniyah Karanganyar taken from the end of the odd semester exam for the 2021/2022 school year. The number of respondents is 23 students and the number of questions is 25 items. The data are analyzed by using the Rasch model theory with the help of the Winstep program. The research result shows that (1) there are 2 students with high abilities (ex11, ex19) and 3 students with low abilities (ex3, ex9, ex12); (2) students who do not fit the model or have misconceptions about the questions are ex16, ex12, ex22, ex09, ex15, and ex21; (3) the most difficult questions are considered to be 2 items (B12, B29), the others are categorized as a medium; (4) the items that do not fit the model are B12, B20 and B24. Research finding generally shows that the test takers' abilities are above the item difficulty level, so the questions must be improved further.
PENGARUH DEPARTEMEN CORPORATE SOCIAL RESPONSIBILITY, OPERASI INTERNASIONAL, KONSENTRASI KEPEMILIKAN, DAN UMUR ASET TERHADAP PENGUNGKAPAN EMISI KARBON PADA EMITEN PERTAMBANGAN DI BURSA EFEK INDONESIA Ngatimin, Ngatimin; Suripto, Suripto; Rosini, Iin
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 2 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i2.1008

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keberadaan departemen corporate social responsibility, operasi internasional, konsentrasi kepemilikan saham, dan umur aset perusahaan terhadap tingkat pengungkapan emisi karbon pada emiten yang beroperasi di sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Pengungkapan emisi karbon dianggap sebagai tindakan proaktif perusahaan dalam menghadapi isu perubahan iklim dan dampak lingkungan. Sumber data berasal dari laporan keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021 yang berjumlah 52 emiten. Data yang terkumpul diolah menggunakan analisis regresi data panel dengan Eviews 12. Hasil Penelitian menunjukkan keberadaan departemen Corporate Social Responsibility yang terpisah memiliki pengaruh positif dan signifikan terhadap tingkat pengungkapan emisi karbon. Operasi internasional memiliki pengaruh positif dan signifikan terhadap tingkat pengungkapan emisi karbon, tidak terdapat pengaruh konsentrasi kepemilikan saham terhadap pengungkapan emisi karbon, umur aset perusahaan memiliki pengaruh positif dan signifikan terhadap tingkat pengungkapan emisi karbon.
CARBON EMISSION DISCLOSURE STUDY: STUDY OF OWNERSHIP CONCENTRATION FACTORS WITH THE MEDIATING EFFECT OF CSR DEPARTMENT AND COMPANY AGE Ngatimin, Ngatimin
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1275

Abstract

This study aims to investigate the factors that influence carbon emissions disclosure in mining companies in Indonesia by considering the role of ownership concentration, the existence of a CSR Department, and company age as mediators. Data was collected from audited financial reports of mining companies listed on the Indonesia Stock Exchange during 2017-2021. The analysis method used is Path Regression with the AMOS 23.00 software tool. The research results show that ownership concentration does not significantly affect the disclosure of carbon emissions. This finding is based on agency theory, highlighting interest differences between managers and shareholders. The existence of a CSR Department has a positive and significant influence on carbon emissions disclosure. However, the CSR Department cannot mediate the relationship between ownership concentration and carbon emissions disclosure. Furthermore, company age plays a vital role as a mediator in the relationship between ownership concentration and carbon emissions disclosure, showing that the older the company, the higher the level of carbon emissions disclosure carried out, reflecting experience, deep understanding of stakeholder needs, and commitment company towards sustainable practices.
Pelatihan Microsoft Excel Untuk Peningkatan Soft Skills Anggota Perhimpunan Human Resources Development Jawa Tengah Istiawan, Deden; Huda, Nurul; Mahiruna, Adiyah; Ngatimin, Ngatimin; Prayogi, Sukmono Yogi
Intimas Vol 4 No 1 (2024)
Publisher : Fakultas Teknologi Informasi dan Industri Unisbank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/intimas.v4i1.9775

Abstract

Microsoft Excel is a spreadsheet program that allows users to create, manage, and analyze data in a table or worksheet format. Microsoft Excel is useful for performing various business tasks such as inventory management, financial report generation, budget planning, and more. The utilization of Microsoft Excel applications for data processing plays a very crucial role in the world of work. This community service activity aims to improve the skills and understanding of members of the Central Java HRD Association in the use of Microsoft Excel. Through this training, participants will have the ability to optimize the utilization of Excel and increase productivity in their daily activities. In addition, the Microsoft Excel intermediate level training also provides participants with the opportunity to understand basic programming concepts. The evaluation results showed a positive level of acceptance from participants on the suitability and usefulness of the material presented. The majority of participants indicated high satisfaction with the training, indicating improved skills in using Microsoft Excel. This community service activity succeeded in having a positive impact in improving the competence of Central Java HRD Association members in utilizing Microsoft Excel technology in their scope of work.
Optimizing Medical Image Security Using Combined DWT-DCT-SVD Watermarking and RLE Compression Strategies Mahiruna, Adiyah; Ngatimin, Ngatimin; Aulia, Lathifatul; Oleiwi, Ahmed Kareem; Rachmawanto, Eko Hari
Journal of Intelligent Computing & Health Informatics Vol 5, No 1 (2024): March
Publisher : Universitas Muhammadiyah Semarang Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jichi.v5i1.14256

Abstract

Medical images, including MRI, CT, ultrasound, X-rays, and ECG, are crucial for diagnostics; however, they present significant data security challenges. This study introduces a novel watermarking technique that utilizes discrete wavelet transform (DWT), discrete cosine transform (DCT), and singular value decomposition (SVD) to enhance the security, confidentiality, and integrity of medical images. In addition, Run Length Encoding (RLE) is implemented for efficient compression, which significantly reduces data memory requirements. The proposed method demonstrated a notable improvement in the peak signal-to-Noise Ratio (PSNR), increasing by up to 5 dB compared to existing techniques, and achieved a file size reduction of 15-30%. These advances ensure that high-quality images consume less storage space while maintaining diagnostic integrity. The improved PSNR values indicate that the watermark remains imperceptible, making the proposed method highly effective for clinical applications. Compared to existing methods, the proposed method offers enhanced robustness against digital attacks and better image quality preservation. These findings support the secure and efficient handling of medical image data, thereby promoting their use in clinical environments.
ANALISIS BUSINESS SUSTAINABILITY MELALUI PENDEKATAN TRIPLE FINANCIAL METRICS ( STUDI PADA PT. TEI ) Wardokhi, Wardokhi; Ngatimin, Ngatimin; Mardiansah, Mardiansah
JURNAL EDUCATION AND DEVELOPMENT Vol 13 No 1 (2025): Vol 13 No 1 Januari 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i1.6619

Abstract

Penelitian ini mengembangkan pendekatan Triple Financial Metrics (TFM) untuk menganalisis keberlanjutan bisnis melalui integrasi rasio likuiditas, aktivitas, dan profitabilitas. Menggunakan studi kasus PT. TEI periode 2016-2017, penelitian menghasilkan temuan bahwa komponen Liquidity Metrics menunjukkan peningkatan current ratio dari 156% menjadi 214%, Activity Metrics mengindikasikan penurunan efisiensi dengan penurunan persediaan 40%, dan Profitability Metrics menunjukkan tekanan pada kinerja dengan penurunan total aktiva 22%. Framework TFM mengungkapkan adanya ketidakseimbangan antara ketiga metrik yang berpotensi mempengaruhi keberlanjutan bisnis jangka panjang.
ANALISIS PERAN LITERASI FINANSIAL DAN INOVASI DIGITAL DALAM MENINGKATKAN BUSINESS PERFORMANCE DAN BUSINESS SUSTAINABILITY PADA UMKM DI TANGERANG SELATAN Ngatimin, Ngatimin; Wardokhi, Wardokhi
JURNAL EDUCATION AND DEVELOPMENT Vol 13 No 1 (2025): Vol 13 No 2 Mei 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i1.6986

Abstract

UMKM merupakan sektor yang berperan penting dalam perekonomian Indonesia, namun masih menghadapi tantangan dalam pengelolaan keuangan dan adopsi inovasi digital. Penelitian ini bertujuan untuk menganalisis peran literasi finansial dan inovasi digital dalam meningkatkan kinerja bisnis serta keberlanjutan usaha UMKM di wilayah Tangerang Selatan. Metode yang digunakan adalah pendekatan kualitatif dengan teknik wawancara mendalam kepada 10 pemilik UMKM dari berbagai sektor usaha. Hasil penelitian menunjukkan bahwa meskipun 80% pelaku UMKM menyadari pentingnya literasi finansial, hanya 40% yang memiliki pencatatan keuangan yang baik, dan 60% masih mencampurkan keuangan pribadi dengan usaha. Selain itu, inovasi digital terbukti berkontribusi terhadap peningkatan daya saing UMKM, dengan 75% responden mengalami peningkatan pendapatan setelah mengadopsi teknologi digital seperti media sosial dan e-commerce. Penelitian ini menegaskan bahwa kombinasi literasi finansial yang baik dan adopsi inovasi digital dapat meningkatkan business performance dan sustainability UMKM. Oleh karena itu, diperlukan program edukasi keuangan serta dukungan terhadap transformasi digital bagi UMKM guna meningkatkan daya saing dan ketahanan bisnis di era ekonomi digital.
ANALISA PENERAPAN PERATURAN PAJAK PP 23 TAHUN 2018 PADA UMKM ( STUDY KASUS PADA PERUSAHAAN DIGITAL MARKETING DI JAKARTA) Ngatimin, Ngatimin; Sudirman, Ganefo
Jurnal Education and Development Vol 13 No 3 (2025): Vol 13 No 3 September 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i3.7499

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 yang mengatur pajak penghasilan atas pendapatan dari usaha yang diterima atau diperoleh wajib pajak dengan peredaran bruto tertentu. Fokus utama penelitian ini adalah sektor Usaha Mikro, Kecil, dan Menengah (UMKM) yang bergerak di bidang digital marketing di Jakarta. Dengan menggunakan pendekatan studi kasus, penelitian ini mengevaluasi pemahaman, kepatuhan, serta dampak dari kebijakan pajak tersebut terhadap beban pajak dan kelangsungan usaha. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi dari beberapa perusahaan digital marketing skala UMKM di Jakarta. Hasil penelitian menunjukkan bahwa meskipun PP 23 Tahun 2018 menawarkan kemudahan administrasi dan tarif pajak yang lebih rendah, masih ada hambatan dalam pelaksanaannya, terutama terkait kurangnya pemahaman dari wajib pajak mengenai ketentuan perpajakan serta kesulitan dalam melakukan pencatatan transaksi dengan akurat. Oleh karena itu, perlu adanya peningkatan edukasi perpajakan dan dukungan teknis dari pemerintah agar kebijakan ini dapat berjalan lebih efektif dan mendukung pertumbuhan UMKM di era digital.
Enhancing Clustering Accuracy Using K-Means with Seeds Optimization Mahiruna, Adiyah; Ngatimin, Ngatimin; Destriana, Rachmat; Rachmawanto, Eko Hari; Yuliansyah, Herman; Hidayat, Muhammad Taufiq
Journal of Applied Informatics and Computing Vol. 9 No. 5 (2025): October 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaic.v9i5.10458

Abstract

In this study, the development of the Mean-based method proposed by Goyal and Kumar will be carried out by changing the initial cluster center determination step, which was originally based on the origin point O (0,0), to be replaced with the arithmetic mean. To assess the performance of the proposed method, it will be compared with the Global K-means method and the Mean-based K-means method. In this study, the performance of these methods will be measured using the Davies-Bouldin Index, and the significance of the proposed method will be measured using the Friedman Test. This study proposes a method of Improving K-Means Performance through Initial Center Optimization based on Second Global Average for Clustering Osteoporosis Diagnosis of lifestyle factors. Evaluation of K-Means performance through Initial Center Optimization based on Second Global Average with DBI measurements. The targeted experimental results of this study include improving the performance of K-means optimized through the initial center based on Second Global Average. From the results of nine experiments with the number of clusters [2,3,4,5,6], it can be seen that the method proposed in this study has the same superior performance compared to the Mean Based method and compared to the Global K-means method.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Rosidin, Rosidin; Maharani, Maharani; Putri Laia, Sastawati; Ngatimin, Ngatimin
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research endeavors to scrutinize the ramifications of Good Corporate Governance (GCG) on the financial performance of companies accredited by the Indonesia Stock Exchange (IDX). GCG functions as a pivotal framework in corporate stewardship, principally aimed at augmenting investor confidence and fostering superior financial outcomes. Employing a quantitative paradigm, this study draws upon secondary data derived from the financial statements and annual reports of IDX-listed corporations spanning the period from 2019 to 2023. The independent variables under examination encompass the proportion of independent commissioners, institutional ownership, and the functionality of the audit committee, whereas the dependent variable, financial performance, is operationalized through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. Empirical findings reveal a discernible and significant impact of GCG on corporate financial performance. More precisely, the proportion of independent commissioners and the efficacy of the audit committee exhibit a positive association. with ROA and ROE. Conversely, institutional ownership demonstrates a more nuanced and somewhat inconsistent relationship with the different metrics of financial performance. These insights carry substantial weight for regulatory bodies, corporate leadership, and the investment community, underscoring the imperative to reinforce robust corporate governance practices as a prerequisite for achieving sustainable financial prosperity.