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VISUALISASI DATA PENJUALAN HARIAN PRODUK FASHION E-COMMERCE MENGGUNAKAN POWER BI rahmat saputra rahmat; fahmi fahmi
TEKNOFILE : Jurnal Sistem Informasi Vol. 4 No. 2 (2026): Februari 2026
Publisher : PT. ZIVANA CENDEKIAWAN BANGSA

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Abstract

Pesatnya perkembangan e-commerce di sektor fashion telah menghasilkan data transaksi yang besar dan kompleks, sehingga diperlukan pengelolaan dan analisis data yang efektif guna mendukung pengambilan keputusan bisnis. Penelitian ini bertujuan untuk membangun sistem visualisasi data penjualan harian produk fashion e-commerce berbasis Power BI. Metode yang digunakan adalah pendekatan kuantitatif dengan tahapan ETL (Extract, Transform, Load) untuk membersihkan dan menyiapkan data sebelum divisualisasikan dalam bentuk dashboard interaktif. Hasil penelitian menunjukkan bahwa Power BI mampu menyajikan visualisasi data yang komprehensif dan real-time, meliputi tren penjualan, kategori produk terlaris, distribusi pembelian berdasarkan gender, serta pendapatan berdasarkan lokasi cabang. Insight yang diperoleh di antaranya adalah dominasi penjualan oleh kategori Electronics, tren penurunan kepuasan pelanggan selama triwulan pertama 2023, serta kontribusi signifikan konsumen wanita dalam transaksi. Temuan ini membuktikan bahwa penggunaan Power BI dapat meningkatkan efisiensi operasional, mempercepat proses analisis, serta memperkuat strategi bisnis berbasis data dalam industri fashion e-commerce.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024 Fahmi Fahmi; Sasmita Nabila Syahrir; Surianto Ilham; Iien Rohmatin Nisa
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2740

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on firm value in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The mining sector was selected because of its high environmental and social impact, which increases public and regulatory pressure for transparent CSR implementation. A quantitative correlational approach was applied using secondary data obtained from companies’ annual reports and sustainability reports. The sampling technique employed purposive sampling, resulting in 8 mining companies with 40 firm-year observations. CSR was measured using a disclosure index based on the Global Reporting Initiative (GRI) guidelines, covering environmental, social, and economic dimensions. Firm value was proxied by Price to Book Value (PBV), reflecting market assessment of the company’s performance and future prospects. The results of descriptive analysis indicate that CSR disclosure levels among sampled companies are generally high and relatively homogeneous, with an average score close to full disclosure. Meanwhile, firm value shows greater variability across observations. The simple linear regression analysis demonstrates that CSR does not have a statistically significant effect on firm value, as indicated by a significance value of 0.874 (p > 0.05) and a very low coefficient of determination. This finding suggests that limited variation in CSR disclosure reduces its explanatory power in influencing market valuation. Additionally, investors in the Indonesian capital market may place stronger emphasis on financial performance indicators, profitability, and macroeconomic conditions rather than CSR disclosure alone. Therefore, although CSR plays an essential role in maintaining corporate legitimacy and reputation, its direct impact on firm value in the mining sector during the post-pandemic period is not empirically supported.