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All Journal BJRA (Bongaya Journal of Research in Accounting) Jurnal Pengabdian Magister Pendidikan IPA Al-Kharaj: Journal of Islamic Economic and Business Rayah Al Islam : Jurnal Ilmu Islam BJRM (Bongaya Journal of Research in Management) Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam JURNAL BIDAN CENDRAWASIH PALU Language and Education Journal Journal of Business Administration (JBA) Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Mahasiswa Ilmu Komputer Journal of Hospital Administration and Management (JHAM) Journal of Economic Education and Entrepreneurship Studies Jurnal Pengabdian Masyarakat Ilmu Pendidikan Vokatek : Jurnal Pengabdian Masyarakat Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Perpajakan ABDIMAS Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Artinara Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Islamic Law El Madani Journal of Accounting, Economics, and Business Education Journal of Ekonomics, Finance, and Management Studies International Journal of Language, Education, and Literature (IJLEL) Jurnal Ekonomi, Manajemen, Akuntansi Genius: Jurnal Ekonomi Dan Manajemen Global Science: Journal of Information Technology and Computer Science
Samsinar
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Khusnul Qhatima Nurfajra; Samsinar; Hajrah Hamzah
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.485

Abstract

Penelitian ini bertujuan : menganalisis pengaruh Good Corporate Governance (GCG) terhadap kinerja keuangan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Mekanisme GCG yang digunakan dalam penelitian ini meliputi kepemilikan institusional, dewan komisaris independen, dan komite audit. Kinerja keuangan diukur menggunakan Return on Assets (ROA). Populasi penelitian adalah 44 perusahaan sub sektor makanan dan minuman, dengan teknik purposive sampling diperoleh 26 perusahaan sebagai sampel penelitian. Data penelitian diperoleh dari laporan tahunan dan laporan keuangan perusahaan yang dipublikasikan melalui situs resmi BEI. Penelitian ini menggunakan pendekatan kuantitatif dengan metode dokumentasi terhadap laporan keuangan perusahaan. Analisis data dilakukan dengan analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis menggunakan SPSS. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan Dewan Komisaris Independen berpengaruh positif signifikan terhadap kinerja keuangan, sedangkan komite audit berpengaruh negatif signifikan. Secara simultan, kepemilikan institusional, dewan komisaris independen, dan komite audit berpengaruh signifikan terhadap kinerja keuangan. Dari ketiga variabel tersebut, dewan komisaris independen merupakan variabel yang paling dominan dalam memengaruhi kinerja keuangan perusahaan sub sektor makanan dan minuman di BEI.
HUBUNGAN KUALITAS PELAYANAN TERHADAP KUNJUNGAN ULANG PASIEN RAWAT JALAN DI POLI PENYAKIT DALAM RSUD H. ABDUL MANAP KOTA JAMBI Azkia, Meira Putri; Sitepu, Fransiska; Samsinar
Journal of Hospital Administration and Management (JHAM) Vol 6 No 2 (2025): Journal of Hospital Administration and Management (JHAM)
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/jham.v6i2.632

Abstract

Quality health services are a major determinant of patient satisfaction and loyalty, including their decision to return to treatment. This study aims to determine the extent of the influence of service quality on the intention to revisit outpatients at the Internal Medicine Poly at RSUD H. Abdul Manap Jambi City. The study was conducted using a quantitative approach and cross-sectional design, involving 99 respondents who were selected incidentally. Data were collected through questionnaires and analyzed using the Chi-Square test. The results showed that three of the five dimensions of service quality had a significant relationship with the intention to revisit, namely (responsiveness) with a p value of 0.027, (assurance) with a p value of 0.000, and (empathy) with a p value of 0.003. While dimension (tangible) with a p value = 0.271 and (reliability) with a p value = 0.234 did not show a significant relationship. This finding confirms that the responsiveness of staff, the sense of security provided, and personal attention are very important in shaping patient loyalty. Therefore, improving the quality of service in these aspects needs to be a priority for the hospital in
Analisis Sistem Pengendalian Internal Pengelolaan Dana Haji Dan Umroh (Studi Kasus Pada PT. Zam-Zam Utama) N, Irmawati; Samsinar; Afiah, Nur
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.509

Abstract

Tujuan dari penelitian ini untuk menganalisis Sistem Pengendalian Intermal Pengelolaan Dana Haji dan Umroh PT. Zam-Zam Utama. Variabel dalam penelitian ini adalah sistem pengendalian internal. Fokus penelitian ini adalah menganalisis sistem pengendalian internal terkait pengelolaan dana haji dan umroh pada PT. Zam-Zam Utama. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Teknik analisis data menggunakan analisis deskriptif kualitataif. Teknik ini dimulai dengan mengumpulkan data yang dibutuhkan berupa data dan informasi tentang sistem pengendalian internal pengelolaan dana, mengolah hasil wawancara dan dokumentasi, menganalisis data dengan menggunakan metode kualitatif untuk memahami proses pengendalian internal pengelolaan dana di PT. Zam-Zam Utama, dan menarik kesimpulan berdasarkan hasil analisis tersebut. Hasil penelitian menunjukkan bahwa sistem pengendalian internal pengelolaan dana haji dan umroh pada PT. Zam-Zam Utama telah diterapkan berjalan sesuai dengan lima komponen COSO dengan baik yaitu, kode etik karyawan, SK manajemen, struktur organisasi, Syarat dan Ketentuan Haji dan Umroh, Risiko yang berdampak pada pengelolaan dana, Bukti pemisahan tugas, Transaksi keuangan penerimaan dan pengeluaran, Brosur/Web informasi jamaah, dan laporan audit. Meskipun masih terdapat beberapa kelemahan seperti, tidak tersedianya dokumen prosedur terkait pengelolaan dana, karena tidak dapat dipublikasikan secara terbuka, belum adanya dokumen analisis risiko yang sistematis, evaluasi internal belum didokumentasikan secara formal.
Enhancing Transparency in Recommender Systems: An Explainable AI Approach Using MovieLens Noe'man, Achmad; Samsinar; Wibowo, Agung
Global Science: Journal of Information Technology and Computer Science Vol. 1 No. 4 (2025): December: Global Science: Journal of Information Technology and Computer Scienc
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalscience.v1i4.190

Abstract

Recommender systems play a critical role in shaping user decisions across digital platforms; however, the increasing complexity of recommendation algorithms has raised serious concerns regarding transparency, trust, and accountability. This study focuses on enhancing the transparency of recommender systems by integrating Explainable Artificial Intelligence (XAI) techniques within a MovieLens-based recommendation framework. The primary problem addressed is the opacity of conventional recommendation models, which limits user understanding of why certain items are recommended and may reduce trust, perceived fairness, and system acceptance. Accordingly, the main objective of this research is to design and evaluate a hybrid explainable recommender system that balances predictive accuracy with human-understandable explanations. The proposed approach combines Matrix Factorization, feature-importance-aware neural networks, and knowledge graph embeddings to construct a robust recommendation model. To enhance explainability, multiple XAI strategies are integrated, including model-agnostic methods (LIME, SHAP, and CLIME), argumentation-based explanations, and context-aware personalized explanations. A comprehensive evaluation framework is employed, incorporating algorithmic metrics (accuracy, fidelity, robustness, counterfactual consistency, and fairness) alongside human-centered evaluations measuring trust, transparency, cognitive load, and perceived usefulness. Experimental results demonstrate that the knowledge graph–enhanced hybrid model achieves superior recommendation accuracy compared to baseline approaches. Moreover, context-aware explanations consistently outperform other methods in terms of fidelity, robustness, and user-perceived transparency, while argumentation-based explanations are found to be the most persuasive. CLIME offers a strong balance between technical stability and interpretability. The findings indicate that no single explainability technique is universally optimal; instead, hybrid and adaptive explanation strategies are most effective. In conclusion, this study confirms that human-centered, context-adaptive XAI significantly improves transparency and user trust in recommender systems, highlighting explainability as a fundamental component rather than an optional enhancement.
Pengaruh Live Streaming, Cash On Delivery (COD), dan Promo Gratis Ongkir Terhadap Keputusan Pembelian pada Shopee Fitriani Iskandar; Edi Maszudi; Samsinar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6711

Abstract

This study aims to determine the effect of live streaming, cash on delivery (COD) and free postage promos on purchasing decisions on Shopee. The population consists of Shopee application users in Palopo City. Research uses a quantitative approach. The sample in this study was obtained using the Conchran formula, determining the minimum sample number of 10 times the number of measurement items. The study used 20 indicators, so that the minimum number of samples was obtained (10 x 20 = 200). Data analysis techniques using SPSS 25. Then analyzed using multiple linear regression methods. Hypothesis testing with the F test to measure simultaneously and t tests to partially measure.
Co-Authors Adriani, Ayu Afriany, Renny Agung Wibowo Akmal Ridwan Al Ansari, Andi Khafifah Khairun Aldo Setiawan Ali Altri. Wahida Andi Faisal Andi Rizkiyah Hasbi Anisa Aprilia, Alifia Ardatulloh, Fouqi Arif, Novita Arisman Armalia, Yesi Auliyah, Nur Afifah Azkia, Meira Putri Cholik, Saiful Nur Daswan, Lestari Deny Hadi Siswanto Digor Mufti Dunakhir, Samirah Edi Maszudi Fachry Abda El Rahman Faidah, Rani Nurul Fani Rahmasari Fatihah Anggraeni Kautsar Fitriani Iskandar Gianina Ramdhani Ginting, Chris Dayanti Hajrah Hamzah Hamzah, Linduaji Handayani, Andi Asti Hariyani, Reni Hasni Haya, Nur Hendrawangsah, Tsabita Hidayat, Ahid Imran, Mita Pertiwi Indra Nola Indrawati Indrawati Ira Wahyuni Irwandi Ismi Nur Maharani Azis Izmi, Suci Rabiatul Juniarti, Irma Khusnul Qhatima Nurfajra La Ode Santiaji Bande M. Ihsan Said Ahmad M. JAYA ADI PUTRA, S.Si, M.Pd, M. JAYA ADI M. Ridwan Tikollah Madani B, Tiara MARTINI Masnawaty S Mayang Sari Miftahul Aulia Misdawati Muhaimin Hamzah Muhammad Azhar Rahmanto Muhammad Azis MUHAMMAD DINAR Muhammad Hasan Muhammad Ikbal Muhammad Kasran Muhammad Tahir Muhklas Abrar Mukhammad Idrus Mushoddiq Rahman, Ahmad Nashiruddin N, Irmawati Nani Fitriono, Eko Ningsih, Sri Mutiara Noe'man, Achmad Noviala, Arni Nur Afiah Nur Afiah, Nur Nur Nida Naziha Nur Wahyuni Nur Zazlin Nurachmah, Asri Essada Nurafni Oktaviyah Nuraisyiah Nurasizah, Nurasizah Nurfadilla Nurul Fadinah Nurwahida Permatasari, Dian Aflia Pitri Prasetio, Tio Puguh Wahyu Prasetyo Putu Arimbawa, Putu Qail Salam, Asdaqul Rafidah, Luluk Reski Amalia, A. Anggi Reski Gaka Rifda Faida Rijal, Abdul Rizka Cintya Edwar Rudolf Sinaga Ryketeng, Masdar S, Masnawaty S.Pd. M Kes I Ketut Sudiana . Sahade SALAMUN PASDA Salfianur Sangkala, Masnawaty Saputra, Renaldi Selvina Syam Sephiona Sitepu, Fransiska Siti Nur Annisa Aulia Sitti Hajerah Hasyim Subede, Nurul Fadillah Sukardi Weda, Sukardi Tenri Awaru, Andi Umra Utami, Dian Gita Warka Syachbrani Wegi Aswaya Weka Gusmiarty Abdullah, Weka Gusmiarty Winda Rahayu Windarto Wulandasari Yuli Astuti Yulianti Awalia Zailani