Articles
<![CDATA[Confirmatory factor analysis: model testing of financial ratios with decision support systems approach ]]>
<![CDATA[T. Husain]]>;
<![CDATA[Maulana Ardhiansyah]]>;
<![CDATA[Dedin Fathudin]]>
<![CDATA[ International Journal of Advances in Applied Sciences Vol 10, No 2: June 2021 ]]>
Publisher : <![CDATA[Institute of Advanced Engineering and Science ]]>
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DOI: 10.11591/ijaas.v10.i2.pp115-121
<![CDATA[The decision support systems approach can be developed into both computer-based and quantitative analysis tools. This research uses a model test with a confirmatory factor analysis (CFA) technique on matrix covariance against structural equation modelling (SEM) methods to measure financial ratios. Decision support system (DSS) analysis uses numerical calculations aided by mathematical models through six phases. The first three phases of a structured approach to building multivariate models and the next three phases, namely estimation, interpretation, and validation, are developing from data input that has been selected using LISREL version 8.72. The financial ratio’s testing model with a CFA approach derived into a mathematical (quantitative) model can explain the complexity of the relationship between the goodness-of-fit models (GOF) with a different approach from prior research. The goodness-of-fit test results in this study produced scores on each of the financial ratio measurement models at an accuracy level of CR of 78.49, TATO of 1.26, DER of 41.41, ROA of minus 0.033, and PBV of 540.92. This means that PBV has the highest standardized loading factors to determine the measurement of financial ratios. The CFA measurement based on SEM can be used to make appropriate decisions and combine a model comparison and redevelopment of the CFA technique and model testing with other software such as SPSS, PLS, AMOS, and others.]]>
<![CDATA[ANALISIS KEBERHASILAN PENERAPAN SISTEM RFID TERINTEGRASI (STUDI TENTANG END-USER'S KARTU E-TOLL DI TOL JORR 2) ]]>
<![CDATA[T. Husain]]>
<![CDATA[ JUSIM (Jurnal Sistem Informasi Musirawas) Vol 5 No 2 (2020): JUSIM (Jurnal Sistem Informasi Musirawas) DESEMBER ]]>
Publisher : <![CDATA[LPPM UNIVERSITAS BINA INSAN ]]>
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DOI: 10.32767/jusim.v5i02.921
<![CDATA[Radio Frequency Identification (RFID) is a radio frequency based on identification technology which is a revolution of tracking identification of goods or product tracking in the form of chips with wireless antennas on an object. This research aims to reconfirm the Technology Acceptance Model (TAM) through perceived usefulness and perceived ease-of-use as well as system quality in the DeLone and McLean Models on E-Toll end-user's satisfaction in electronic transaction services. The research type using a quantitative approach with questionnaires as a means of data collection. The number of samples counted by 11 respondents. The data analysis methods using moderated regression by Stata/MP 14.0 through, a test of the quality instrument, classical assumption test, and hypothesis test. The findings represent that the Technology Acceptance Model (TAM) and the IS Success Model prove significant influence as a pure moderator with an increase in the Adjusted R-Square score of 30.07 percent. The Attitude variables only prove the effect of Perceived Ease-of-Use on Satisfaction. The research implication of the Technology Acceptance Model (TAM) and the IS Success Model testing can provide recommendations for academics, especially regarding the end-users of the Integrated RFID System.]]>
<![CDATA[Pengaruh Tax Avoidance dan Kualitas Audit terhadap Manajemen Laba ]]>
<![CDATA[T Husain]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 2 No 1 (2017): Jurnal Online Insan Akuntan (Juni 2017) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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<![CDATA[Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh tax avoidance dan kualitas audit terhadap manajemen laba dengan leverage sebagai variabel kontrol. Pengukuran manajemen laba yang digunakan dalam penelitian ini ditentukan berdasarkan pendekatan conditional revenue model (Stubben, 2010). Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Penentuan sampel dilakukan dengan teknik purposive sampling. Metode analisis menggunakan analisis statistik inferensial dengan teknik regresi linear berganda menggunakan program SPSS 22.00 for Windows. Hasil penelitian ini menunjukkan bahwa tax avoidance dan kualitas audit berpengaruh signifikan secara simultan terhadap manajemen laba. Hasil pengujian secara parsial menunjukkan bahwa tax avoidance tidak berpengaruh signifikan terhadap manajemen laba sementara kualitas audit berpengaruh signifikan terhadap manajemen laba. Kata kunci: conditional revenue model, kualitas audit, manajemen laba. Abstract: This research aims to analyze the influence of tax avoidance and audit quality on the earnings management with leverage as control variable. Measurement of earnings management are used in this research determined based conditional revenue model approach (Stubben, 2010). The population in this research are manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The sampling method using purposive sampling technique. The method of analysis using inferential statistical analysis with multiple linear regression techniques using SPSS for Windows 22:00. These results indicate that tax avoidance and audit quality have no significant effect simultaneously on the earnings management. The partial test results showed that tax avoidance has no effect to the earnings management. While, audit quality has a significant effect to the earnings management. Keywords: conditional revenue model, audit quality, earnings management.]]>
<![CDATA[Rasio Keuangan: Studi Komparasi Pada Perusahaan Industri Manufaktur dan Sektor Jasa Yang Melakukan Initial Public Offerings (IPO) Tahun 2018 ]]>
<![CDATA[T. Husain]]>;
<![CDATA[Elvia Puspa Dewi]]>
<![CDATA[ JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol 3, No 2 (2020): JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) ]]>
Publisher : <![CDATA[universitas Pamulang ]]>
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DOI: 10.32493/frkm.v3i2.3598
<![CDATA[Tujuan dari penelitian ini adalah untuk menjelaskan bagaimana signifikansi perbedaan rasio keuangan perusahaan industri manufaktur dan sektor jasa yang melakukan initial public offerings (IPO) tahun 2018. Rasio keuangan menggunakan 5 (lima) pengukuran yaitu rasio likuiditas, rasio aktivitas, rasio solvabilitas, rasio profitabilitas dan rasio prospek pasar dengan masing-masing proksi current ratio, total asset turnover, debt-to equity ratio, return on assets dan price-to book value. Sampel penelitian melibatkan 32 perusahaan yang diperoleh melalui metode purposive sampling. Metode analisis data menggunakan uji statistik dengan teknik Independent Sample T-Test dan Mann Whitney Test. Hasil penelitian menunjukkan bahwa rasio likuiditas, rasio solvabilitas dan rasio prospek pasar perusahaan industri manufaktur dan sektor jasa memiliki perbedaan yang signifikan sedangkan rasio aktivitas dan profitabilitas tidak memiliki perbedaan yang signifikan.This research aim to explains how the significance of differences financial ratio's in manufacturing industry and service sectors company who do the initial public offerings (IPO) in 2018. Financial ratio's using 5 (five) measurements i.e. liquidity ratios, activity ratios, solvency ratios, profitability ratios and market prospect ratios with each current ratio, total asset turnover, debt-to equity ratio, return on assets and price-to-book value. The research sample involved 32 companies that were obtained through a purposive sampling method. The methods analysis uses statistical tests with the Independent Sample T-Test and Mann Whitney Test techniques. The results showed that the liquidity ratios, solvency ratios and market prospect ratios of the manufacturing industry and services sector have a significant differences while the activity ratios and profitability ratios didn't have significant differences.]]>
<![CDATA[Uji Model Kualitas Audit: Studi Empiris Perusahaan yang Melakukan IPO di Bursa Efek Indonesia ]]>
<![CDATA[T. Husain]]>;
<![CDATA[Melani Quintania]]>;
<![CDATA[Nedi Hendri]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 16, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v16i2.476
<![CDATA[Various financial statement scandals lead to a low public perception of audit quality. The quality of the audit itself can be studied from various perspectives. This research uses the paradigm of thinking to test audit quality modeling in predicting financial ratios consisting of liquidity ratios, activity ratios, solvency ratios, profitability ratios, and market prospect ratios. The type of research is causality with a quantitative approach. The subject of this research uses a public company that does Initial Public Offerings (IPO) in 2019. Data analysis methods use logistic regression analysis. This study's findings show that it meets the model's specifications, with nagelkerke r square score of 0.151, which means it has a weak influence in explaining the model. Besides that, does not yield influence simultaneously with omnibus tests of model coefficients and only one proof of the hypothesis of the Financial Ratio's viz price-to-book value proxy test that has a partially significant effect with the wald testing.]]>
<![CDATA[Analisis End-User Computing Satisfaction (EUCS) Dan WebQual 4.0 Terhadap Kepuasan Pengguna ]]>
<![CDATA[T. Husain]]>;
<![CDATA[Agus Budiyantara]]>
<![CDATA[ JATISI (Jurnal Teknik Informatika dan Sistem Informasi) Vol 4 No 2 (2018): JATISI MARET 2018 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian pada Masyarakat (LPPM) STMIK Global Informatika MDP ]]>
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DOI: 10.35957/jatisi.v4i2.99
<![CDATA[The world wide web is one of the most important aspects of the process of generating information aimed at the information society. The number of websites located in the domain ID .ac.id which is intended for college institutions serves as a media promotion and improvement of quality education services. The purpose of this study is to identify and measure the contribution of End-User Computing Satisfaction (EUCS) and WebQual 4.0 model consist of usability, information quality and services interaction dimension to user satisfaction on ABC Institution website. The research method used quantitative approach through structural equation modeling (SEM) analysis with confirmatory factor analysis technique. The results obtained from the analysis show that End-User Computing Satisfaction (EUCS) has a significant effect on User Satisfaction while the WebQual 4.0 model through usability and service interaction dimension has significant effect on User Satisfaction]]>
<![CDATA[VPN SITE TO SITE IMPLEMENTATION USING PROTOCOL L2TP AND IPSEC ]]>
<![CDATA[Budi Santoso]]>;
<![CDATA[Asrul Sani]]>;
<![CDATA[T. Husain]]>;
<![CDATA[Nedi Hendri]]>
<![CDATA[ TEKNOKOM Vol. 4 No. 1 (2021): TEKNOKOM ]]>
Publisher : <![CDATA[Department of Computer Engineering, Universitas Wiralodra ]]>
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DOI: 10.31943/teknokom.v4i1.59
<![CDATA[Data exchange communication has developed, which leads to centralized communication, and to achieve this communication requires a type of data communication whose data is accommodated on the server and can be accessed by clients, such as at organization. As a company engaged in education, the development of centralized data communication by utilizing the intranet network has been formed. The use of an intranet network allows data communication that is vulnerable to wiretapping. To fix this using a VPN network. L2TP and IPsec VPNs have different performances, especially in the level of security provided. In this study, an analysis of the L2TP and IPsec VPN network performance was carried out on the SMB Server on the Ubuntu server and the Mikrotik router for its VPN configuration. In this study, the L2TP and IPsec VPN was designed by configuring the Mikrotik RB 450G router and the SMB Server configuration using Command Line Interface on Ubuntu 18.04 server. For security analysis, use hacking methods to get VPN Server login data and sniffing methods to get SMB Server login data and SMB data. For performance analysis using parameters of delay, throughput, and packet loss. Wireshark is software for checking by capturing each packet of data from an interface. The research objective to be achieved is to design a VPN technology based on L2TP & IPSec, to be able to determine the resulting performance after implementing a VPN based on L2TP & Ip Sec. The result is that VPN can connect from HO to branch one and branch two or connect from public connection to local connection. The Ubuntu server used is also running well, so it helps the VPN process properly.]]>
<![CDATA[THE OPTIMIZE OF ASSOCIATION RULE METHOD FOR THE BEST BOOK PLACEMENT PATTERNS IN LIBRARY: A MONTHLY TRIAL ]]>
<![CDATA[T. Husain]]>;
<![CDATA[Nuzulul Hidayati]]>
<![CDATA[ TEKNOKOM Vol. 4 No. 2 (2021): TEKNOKOM ]]>
Publisher : <![CDATA[Department of Computer Engineering, Universitas Wiralodra ]]>
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DOI: 10.31943/teknokom.v4i2.63
<![CDATA[Data mining is the process of finding interesting patterns and knowledge from large amounts of data. Sources of information service, especially in the library, include books, reference books, serials, scientific gray literature (newsletters, reports, proceedings, dissertations, theses, and others). The importance of this research being carried out in the library in this study aims to implement data mining with the association rule method to solve problems, especially in the placement of shelves based on the category of the printed version of the book collection. This research method uses a qualitative research approach. Data was collected using documentation techniques and deep analysis of existing weaknesses to identify user needs whose information was obtained through observation and interviews with key informants (admin, user, etc.). For example, the determination of the best book placement patterns can be done by looking at the results of the tendency of visitors to borrow books based on a combination of 2 item sets with 60 percent of confidence value every month or week and must be evaluated or take a calculate again.]]>
<![CDATA[ANALISIS DAN PERACANGAN SISTEM INFORMASI PENYEWAAN RUANGAN DAN FASILITAS PADA PT. INDRAMAS JAYALESTARI ]]>
<![CDATA[Ramdani]]>;
<![CDATA[T. Husain]]>
<![CDATA[ JSK ( Jurnal Sistem Informasi dan Komputerisasi Akuntansi ) Vol 1 No 2 (2017): Juli 2017 ]]>
Publisher : <![CDATA[Repository STMIK Prabumulih ]]>
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<![CDATA[Indramas Jayalestari adalah salah satu perusahaan yang bergerak di bidang building management, seperti penyewaan ruangan dan fasilitas. Perusahaan hingga saat ini masih belum menggunakan sistem informasi yang terintegrasi dengan baik, perusahaan mengalami kesulitan untuk pencarian data dan pemrosesan data serta penyajian laporan yang membutuhkan waktu yang relatif lama. Tujuan penelitian ini adalah untuk menganalisis sistem informasi berjalan dan membuat aplikasi penyewaan ruangan dan fasilitas berbasis ASP.Net sehingga rancangan input dan output serta laporan-laporan dengan menggunakan format yang terkomputerisasi dapat mendukung proses kesinambungan (kontinuitas) antara proses satu dengan proses lainnya. Metode penelitian yang digunakan adalah metode kualitatif dengan studi pustaka, wawancara dan observasi. Analisis sistem berjalan menggunakan entity-relationship model (ERM). Perancangan sistem menggunakan bahasa pemrograman Visual Basic. Net dengan database SQL Server. Hasil dari perancangan sistem informasi diharapkan dapat memecahkan permasalahan sistem berjalan dengan pembuatan database yang terkomputerisasi sehingga dapat menghasilkan informasi secara cepat, tepat dan informatif.]]>
<![CDATA[Sistem Pendukung Keputusan Pemilihan Siswa/i Kelas Unggulan Menggunakan Metode AHP dan TOPSIS ]]>
<![CDATA[Sahadi Sahadi]]>;
<![CDATA[Maulana Ardhiansyah]]>;
<![CDATA[T. Husain]]>
<![CDATA[ Jurnal Teknologi Sistem Informasi Vol 1 No 2 (2020): Jurnal Teknologi Sistem Informasi ]]>
Publisher : <![CDATA[Program Studi Sistem Informasi, Universitas Multi Data Palembang ]]>
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DOI: 10.35957/jtsi.v1i2.513
<![CDATA[Kelas unggulan merupakan kelas yang terdiri dari siswa-siswa pilihan yang memiliki kemampuan di atas rata-rata. Diperlukan metode mengajar pembelajaran khusus agar potensi anak yang unggul dapat berkembang secara optimal. SMP Negeri 13 Kota Tangerangg Selatan setiap tahunnya menyeleksi ratusan siswa untuk ditempatkan di kelas unggulan yang hanya diperuntukkan 40 siswa. Diperlukan sistem pendukung keputusan pemilihan kelas unggulan karena selama ini pemilihan kelas unggulan dilakukan manual dan hanya berdasarkan pemilihan guru serta hasil raport saja. Sehingga menimbulkan faktor subjektifitas yang tinggi dan membutuhkan waktu yang lama sehingga tidak efektif dan efisien. Metode Analytical Hierarchy Process (AHP) untuk menentukan bobot setiap kriteria, serta penggunaan metode Technique For Order Preference By Similarity To Ideal Solution (TOPSIS) untuk melakukan perangkingan alternatif-alternatif berupa data siswa.Metode AHP dan TOPSIS ini dipilih karena metode ini menentukan nilai bobot untuk setiap atribut yang dilanjutkan dengan perangkingan sejumlah pilihan yang tersedia kemudian diseleksi kembali untuk mencari pilihan terbaik. Diharapkan dengan adanya perangkingan ini penilaian terhadap siapa yang akan masuk kelas unggulan akan lebih akurat karena didasarkan pada kriteria dan bobot yang sudah ditentukan.]]>
