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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Media Statistika Jurnal Statistika Universitas Muhammadiyah Semarang Bulletin of Electrical Engineering and Informatics International Journal of Advances in Intelligent Informatics Jurnal Manajemen Pelayanan Publik Indonesian Journal of Strategic Management EKONOMIS : Journal of Economics and Business Bina Hukum Lingkungan Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Media Sisfo International Journal of Supply Chain Management Journal of Secretary and Business Administration Unes Law Review JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan SPORTIVE: Journal Of Physical Education, Sport and Recreation Account : Jurnal Akuntansi, Keuangan dan Perbankan Social, Humanities, and Educational Studies (SHEs): Conference Series ACCOUNTHIK : Journal of Accounting and Finance Jaringan Laboratorium Medis Era Hukum: Jurnal Ilmiah Ilmu Hukum Jurnal Hukum Adigama Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Teknik Informatika (JUTIF) Operations Research: International Conference Series Koaliansi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Bina Hukum Lingkungan JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Prosiding Seminar Nasional Official Statistics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics and Business Jurnal Indonesia Sosial Teknologi Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Administrasi Perkantoran dan Kesekretariatan Jurnal Teknologi Komputer dan Informatika JIMIA JURNAL PENDIDIKAN, HUMANIORA, LINGUISTIK DAN SOSIAL (JAGADDHITA) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Kajian Hukum Dan Kebijakan Publik KINERJA : Jurnal Ekonomi dan Bisnis Epsilon : Journal of Management (EJoM) Indonesian Journal of Strategic Management (IJSM)
Gunardi Gunardi
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DIGITALISASI ADMINISTRASI PAJAK DAN DAMPAKNYA TERHADAP KEPATUHAN UMK DI KOTA BANDUNG Gunardi, Gunardi; Febriani, Eri; Kurniawan, Sandy; Framesthi, Dyah Bayu
Jurnal Administrasi Perkantoran dan Kesekretariatan Vol 3 No 2 (2025): JURNAL ADMINISTRASI PERKANTORAN dan KESEKRETARIATAN
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/apk.v3i2.380

Abstract

This study aims to analyze the impact of tax administration digitalization on the tax compliance of Micro and Small Enterprises (MSEs) in Bandung City. Using a Systematic Literature Review (SLR) approach, the research examines the implementation of digital systems such as e-filing, e-billing, and DJP Online, along with the challenges faced by MSEs. The findings show that while digitalization offers improved access and administrative efficiency, the overall tax compliance rate among MSEs remains low—only 38.1% in 2023. Key barriers include low tax and digital literacy, limited outreach and support, unequal access to technology, and negative perceptions of taxation. Conversely, digitally savvy MSEs tend to report higher compliance and enjoy additional benefits, such as access to business financing and enhanced reputation. The study recommends strengthening education, digital infrastructure, and government support to improve compliance. The findings are expected to inform more inclusive policy-making and contribute to optimizing tax revenue from the MSE sector in the digital era.
Comparative analysis of word embedding features to improve the performance of deep learning models on social media data Jasmir, Jasmir; Alam Jusia, Pareza; Arvita, Yulia; Gunardi, Gunardi
Bulletin of Electrical Engineering and Informatics Vol 14, No 4: August 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v14i4.9200

Abstract

In this study, we apply various deep learning methods incorporating word embedding features to evaluate their impact on improving classification performance in sentiment analysis. The methods employed include conditional random field (CRF), bidirectional long short term memory (BLSTM), and convolutional neural network (CNN). Our experiments utilize social media data from restaurant review. By testing different iterations of these deep learning techniques with various word embedding features, we found that the BLSTM algorithm achieved the highest accuracy of 80.00% before integrating word embedding features. After incorporating word embeddings, the BLSTM with the word2vec feature achieved an accuracy of 87.00%. Notably, the CNN showed a significant improvement with the FastText feature. Considering all evaluation metrics—accuracy, precision, recall, and F1-score—the BLSTM algorithm consistently demonstrated the best performance across different word embeddings.
Menumbuhkan Minat Berolahraga melalui Pendekatan Pendidikan Jasmani yang Kreatif dan Menyenangkan Bani Saud, Habil Syukran; Gunardi, Gunardi; Wantoro, Galant; Palamba, Fransiskus Hengky
SPORTIVE: Journal Of Physical Education, Sport and Recreation Vol 7, No 1 (2023): Maret
Publisher : UNIVERSITAS NEGERI MAKASSSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/sportive.v7i1.76232

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pendekatan pendidikan jasmani yang kreatif dan menyenangkan dalam menumbuhkan minat berolahraga siswa. Masalah utama yang dihadapi dalam pembelajaran pendidikan jasmani adalah rendahnya minat siswa terhadap aktivitas olahraga, yang disebabkan oleh metode pembelajaran yang monoton dan kurang variatif. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus pada siswa sekolah menengah pertama di Kota Jakarta. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi selama enam bulan. Hasil penelitian menunjukkan bahwa penerapan pendekatan pendidikan jasmani yang kreatif dan menyenangkan, yang meliputi penggunaan permainan tradisional modern, teknologi dalam pembelajaran, dan metode pembelajaran kooperatif, mampu meningkatkan minat berolahraga siswa secara signifikan. Tingkat partisipasi siswa dalam kegiatan olahraga meningkat dari 45% menjadi 78%, sementara tingkat kepuasan terhadap pembelajaran pendidikan jasmani meningkat dari kategori cukup menjadi baik. Penelitian ini menyimpulkan bahwa pendekatan kreatif dan menyenangkan dalam pendidikan jasmani tidak hanya meningkatkan minat berolahraga, tetapi juga mengembangkan karakter positif siswa seperti kerjasama, sportivitas, dan kepercayaan diri. Implikasi penelitian ini adalah perlunya transformasi paradigma pembelajaran pendidikan jasmani dari teacher-centered menjadi student-centered dengan memanfaatkan berbagai inovasi pembelajaran yang sesuai dengan karakteristik siswa masa kini.
Optimization hybrid weighted switching filtering (OHWSF) using SVD and SVD++ for addressing data sparsity Muhammad, Malim; Gunardi, Gunardi; Danardono, Danardono; Rosadi, Dedi
International Journal of Advances in Intelligent Informatics Vol 11, No 3 (2025): August 2025
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/ijain.v11i3.1796

Abstract

Recommender systems are crucial for filtering vast amounts of digital content and providing personalized recommendations; however, their effectiveness is often hindered by data sparsity, where limited user-item interactions lead to reduced prediction accuracy. This study introduces a novel hybrid model, Optimization Hybrid Weighted Switching Filtering (OHWSF), to overcome this challenge by integrating two complementary strategies: Hybrid Weighted Filtering (HWF), which linearly combines predictions from SVD and SVD++ using a weighting parameter (α), and Hybrid Switching Filtering (HSF), which dynamically selects predictions based on a threshold rating (θ). The OHWSF framework introduces a tunable optimization mechanism governed by the parameter σ₁ to adaptively balance weighting and switching decisions based on actual rating deviations. Unlike existing static or manually tuned hybrid methods, the proposed model combines dynamic switching with weight optimization to minimize prediction error effectively. Extensive experiments on four benchmark datasets (ML-100K, ML-1M, Amazon Cell Phones Reviews, and GoodBooks-10K) demonstrate that OHWSF consistently outperforms traditional collaborative filtering (UBCF, IBCF), matrix factorization techniques (SVD, SVD++), and standalone hybrid models across all evaluation metrics (MAE, MSE, RMSE). The model achieves optimal performance within the range of α = 0.6–0.9 and θ = 1.0–1.5, demonstrating robustness across varying sparsity levels. Notably, OHWSF achieves up to 742.16% MAE improvement over the UBCF model, with significantly reduced training time compared to SVD++. These findings confirm that OHWSF significantly improves prediction accuracy, scalability, and adaptability in sparse data environments. This research contributes a flexible, interpretable, and efficient hybrid recommendation framework suitable for real-world applications.
PENERAPAN SISTEM INFORMASI KEUANGAN PADA PERUSAHAAN PT PLN DAN PT TELKOM INDONESIA Gunardi, Gunardi; Ismawati, Linna; Ibrahim, Muhammad; Anggareni, Kumala Fitria; Pengestu, Bagus; Marliyanti, Resti; Zahro, Fatimah
Indonesian Journal of Strategic Management Vol. 8 No. 1 (2025): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v8i1.11179

Abstract

In the era of technology, financial information systems have become a vital element for companies across various sectors, including PT PLN and PT Telkom Indonesia. This article aims to compare the implementation of financial information systems in these two companies while addressing the challenges and proposed solutions. Using a qualitative method with a descriptive, verificative approach and literature studies, it was found that PT PLN focuses more on centralized control and cashless transactions to ensure security and efficiency in customer interactions. In contrast, PT Telkom prioritizes detailed recording and internal cash management to improve accuracy and operational effectiveness. Challenges in implementation include human error, data breaches, complex user interfaces, and the risk of virus infections. Proposed solutions include employee training, access restrictions, user interface socialization, and strengthening digital security to ensure the system's sustainability and effectiveness
ANALISIS MANAJEMEN KEUANGAN PADA UNILEVER TBK AKIBAT BOIKOT DENGAN METODE RASIO PROFITABILITAS Kartika, Rika; Widia, Riska; Gunardi, Gunardi; Keizer, Hendriady de
Indonesian Journal of Strategic Management Vol. 8 No. 1 (2025): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v8i1.11181

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Unilever Tbk selama tiga tahun terakhir (2022-2024) dengan menggunakan metode rasio profitabilitas, dengan latar belakang terjadinya aksi boikot terhadap perusahaan terkait konflik Israel-Palestina. Penelitian ini menggunakan pendekatan kuantitatif dan deskriptif dengan menganalisis laporan keuangan melalui lima indikator rasio profitabilitas, yaitu Gross Profit Margin, Net Profit Margin, Return On Assets, Return On Equity, dan Return On Investment. Hasil analisis menunjukkan adanya penurunan secara bertahap pada indikator-indikator keuangan utama. Gross Profit Margin berkisar antara 46,2-49,7%, Net Profit Margin turun dari 13,02% menjadi 10,9%, Return On Assets menurun signifikan dari 29,29% menjadi 18,19%, dan Return On Equity berfluktuasi dari 134,21% menjadi 87,59% pada tahun 2024. Penurunan ini diduga terjadi karena adanya penurunan volume penjualan, permintaan pasar, dan dampak aksi boikot. Penelitian ini merekomendasikan strategi pemulihan, termasuk evaluasi strategi penjualan, optimalisasi efisiensi biaya, restrukturisasi modal, pemulihan citra perusahaan, dan fokus pada inovasi produk untuk menghadapi tantangan eksternal.
PERSEPSI PENGGUNA HONDA VARIO TERHADAP KEHANDALAN SEPEDA MOTOR HONDA VARIO PADA PAGUYUBAN HONDA VARIO JAWA BARAT de Keizer, Hendriady; Gunardi, Gunardi; Hatimatunnisani, Hani
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i2.190

Abstract

This study aims to examine the perception of Honda Vario users regarding the reliability of their motorcycles within the Paguyuban Honda Vario Jawa Barat community. Reliability is a key factor influencing consumer satisfaction, loyalty, and repurchase decisions. Using a qualitative descriptive approach, data were collected through open-ended questionnaires and semi-structured interviews with 72 community members. The findings reveal that most users have a highly positive perception of Honda Vario's reliability, especially in terms of engine performance, fuel efficiency, riding comfort, ease of maintenance, and spare part availability. These perceptions enhance users' confidence and their willingness to recommend the motorcycle to others. This study emphasizes the importance of consumer feedback in product development and after-sales strategies in the automotive industry. Keywords:User Perception;Product Reliability;Honda Vario;Motorcycle Community; Consumer Loyalty
ANALISIS PROSEDUR PENGELOLAAN PENGADAAN BARANG (METODE PEMBAYARAN UP) DAN KEWAJIBAN PERPAJAKANNYA DI PENGADILAN TINGGI BANDUNG Al-ghifari, Luqman Ali; Gunardi, Gunardi; Kesumah, Priatna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i2.204

Abstract

This study examines the Analysis of goods procurement procedures and the collection mechanism of Tax Obligations at Pengadilan Tinggi Bandung. Using a descriptive qualitative approach through interviews, observations, and document analysis, the research reveals that the institution has implemented a procurement system divided into two payment methods: Uang Persediaan (UP) for transactions below Rp10 million and SPM-LS for higher-value transactions. The procurement process demonstrates good governance in terms of planning, execution, and financial accountability. However, discrepancies were found in the reporting of PPh 22 periodic tax returns through the DJP Online system, attributed to human resource limitations, heavy workload of treasury staff, and technical issues with computer equipment. Regarding supervision, the role of the Tax Office was deemed suboptimal in monitoring compliance. The study recommends improvements to the electronic reporting system, human resource capacity building through training, and strengthening both internal and external monitoring mechanisms to ensure tax compliance.
PELATIHAN KEWIRAUSAHAAN BERBASIS BUSINESS MODEL CANVAS (BMC) UNTUK CALON PEKERJA MIGRAN INDONESIA DI PT ALZUBARA BEKASI Gunardi, Gunardi; Yusuf, Ramayani; Fanani, Ikhsan; Fadilah Fulki, Insan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 7 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i7.2787-2796

Abstract

Calon Pekerja Migran Indonesia (CPMI) seringkali menghadapi tantangan ekonomi setelah kembali ke tanah air akibat keterbatasan keterampilan kewirausahaan. Program pengabdian masyarakat ini bertujuan untuk membekali CPMI dengan pengetahuan dan keterampilan kewirausahaan berbasis Business Model Canvas (BMC) di PT Alzubara Bekasi. Metode pelaksanaan berupa pelatihan interaktif, studi kasus, dan pendampingan penyusunan BMC. Hasil menunjukkan peningkatan pemahaman peserta terhadap konsep wirausaha dan kemampuannya dalam menyusun model bisnis sederhana. Diharapkan pelatihan ini menjadi bekal strategis dalam menciptakan kemandirian ekonomi pasca migrasi.
Profil HbA1c, Kolesterol dan Trigliserida pada Pasien Diabetes Mellitus Tipe 2 Gunardi, Gunardi
Jaringan Laboratorium Medis Vol. 2 No. 2 (2020): November 2020
Publisher : Poltekkes Kemenkes Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31983/jlm.v2i2.7722

Abstract

Diabetes mellitus type 2 (DM Type-2) is a metabolic disease which characterized by hyperglycemia due to failure of insulin secretion, insulin action or both. If DM is not handled properly, then it will arise complications in various organs of the body. The criterias of DM control including HbA1c levels and lipid fractions. Lipid pattern in patients with DM type 2 is very dependent on HbA1c control. High HbA1c is associated with high triglycerides and cholesterol. Research objective to find out the description of Hba1c, cholesterol and triglyceride levels in patients of DM type 2 at the Outpatient Poly of RSUD Tidar Magelang. Research method the research type was descriptive with observational design. Primary data were obtained from levels measurements of HbA1c, cholesterol and triglycerides.. The normal HbA1c levels 4-5,80%, good control 6,1-6,5%, moderate 6,6-7,8%, bad 8,8-14,1% respectively as much as 65,96%, 12,77%, 10,64%, and 10,90%. The normal cholesterol levels 100-160 mg/dL, moderate 200-220 mg/dL, and high 250-300 mg/dL, respectively 74,47%, 10,64%, and 14,89%. The normal triglyceride levels 70-140 mg/dL, high limit 150-165 mg/dL, and high 200-252 mg/dL respectively as much as 63,83%, 19,15% and 17,02%. Based on the age of normal HbA1c levels as much as 65,96%, normal cholesterol 74,47%, and triglycerides 63,83%. The levels of HbA1c, cholesterol, and triglycerides were mostly normal in age groups of elderly, and male. The high levels of HbA1c, cholesterol, and triglycerides were more common in elderly than in other age groups.
Co-Authors Abdulrahman, M Arif Abdurakhman Abdurakhman Abdussalaam, Falaah Abdussalam, Fallah Ade Sudrajat Adhimas Raspati, Raka Adhitya Ronnie Effendie, Adhitya Ronnie Adri Arisena Agatha Lafentia Agung, Toufiq Ahmad Redi Aisyah Ramadani, Asih Akhmad Najibul Khairi Akhriman Ahmad Ahsanudin, Akhriman Al-ghifari, Luqman Ali Ali Al-ghifari, Luqman Alisa Nurul Azka Anggareni, Kumala Fitria Ariawan Gunadi Aripah , Tiara Arvita, Yulia Ashabil, Luqman Asyhadi, Ahmad Azaria Maharani Bani Saud, Habil Syukran Bayu Framesthi, Dyah Bella Chandra Nurfaizah Christine Christine Cupiadi, Hedi Danardono Danardono Danardono Danardono Danardono, Danardono Dani Permana, Dani Permana Daziga, Ichwanda Brilliana De Keizer, Hendriady Dedi Rosadi Di Asih I Maruddani Diana, Fenny Riski Dina Pujiharti Dito Rinaldo, Dito Dwi Sukma Ramdhani Dyah Bayu Framesthi Edfiene Pungus, Dominiqy Injili Edward Santoso Euis Bandawaty Fachry Abda El Rahman Fadhilla Syam, Shilmi Fadilah Fulki, Insan Fadilatul Muhamad Fadlan, Fikri Fajrin Ramdani Fajrin Ramdani Faldo Gregorius Saragi Sitio Fanani, Ikhsan Faqihatun, Fihha Fatimah Zahro Fauzany, Riffka Febriani, Eri Febyola, Dania Felicia Felicia Femela Yosefin Gloria Untu Feranika, Ayu Fransisca, Anggie Gorda, Mohamad Gunardi Halim, Dianita Hani Hatimatunnisani Hanifah Hanifah Hanifah, Salma Hendriady de Keizer Hubertus Panji Dwi Sabmoko Hutahaean, Limbert Ibrahim, Amelia Ikhsan, Sugiyanto Ita Adinda Pratika Jasmir, Jasmir Jundi, Paris Kartikaningsih, Dewi Karyadi Karyadi Keizer H, Hendriady de kesumah, priatna Kristeria, Kris Kristi Handayani Tandia Ksatria, Panji Kunto Ajibroto, Kunto Lesmana, Deni Lewiandy Lewiandy Linna Ismawati Linna Ismawati, Linna Lulu Madaniah Luthfi Marfungah Magnaz Lestira Oktaroza Malim Muhammad Marisa Nur Diyani, Asri Marisa, Issa Marliyanti, Resti Martiani, Yasmin Martono Martono Meilani, Citra Meiludin, Akbar Melati Vita Michelle Prawira Mighwar, Muhammad Al Muhamad, Fadilatul Muhammad Ibrahim Muhammad Muhajir, Muhammad Muharamani, Adelia Munggaran, M.Zakky Nabilah Atiqah Zayyan Nadia Rizky Amelia, Nadia Nadila Aulia Nainggolan, Krisna Nayla Audrey Aislinn Norma Nurhalizah Novaghiya, Aghniya Sabila Novalia Partalenta Hutasoit Nunung Nurjanah Nur Kartini, Karin Nuraeni, Putri Nurshinta, Fistyarahma Palamba, Fransiskus Hengky Pareza Alam Jusia, Pareza Alam Pengestu, Bagus Permana, Tatiek Ekawati Pujianti, Anisya Purnama, Benni Puspa Marcellina, Denna Puspo Dewi Dirgantari Ragil Aryo Pandito Rahayu, Ayu Sri Rahmat Sumbara, Ghiffari Rahmawati, Wulan Ramadani, Siti Nur Khoiriyah Ramadhanti, Ersa Novell Ratih Hurriyati Rayhan Fiqi Fansuri Rifadz Kamaludin, Rifadz RIKA KARTIKA Rini Susilowati, Rini Rivaldi, Rizki Rosiana Anjani, N Ajeng Sanny, M. Yusuf Sardor Umarovich, Kholdorov Selawati, Sena Shabrina, Alifia Rahma Simanjuntak, Robby Sinta Amelia, Dina Sinta Widia Ningsih Siti Rostiana, Tanti Sobandi, Yasya Malihah Adawiyah Sugiyanto - Sugiyanto Ikhsan Sugiyanto Ikhsan Sukipardika, Abel Sumarsid, Sumarsid Sunaryo Sunaryo Surip Surip Syafel, Hadistin Syafirah Sehaq Syakduzzaman, Syakduzzaman Theophanye, Valerie Triastuti Wuryandari Trisusena, Bambang Turyandi, Itto Tyvanov, Vellysha Veranita, Mira Vina Anggilia Puspita Wahyu Trimastuti Wahyudi Wahyudi Wahyudi Wahyudi Wantoro, Galant Widia, Riska Windi Novianti Wulan Septiani, Dian Yoga Pratama, Daniel Yuciana Wilandari Yuda Syahidin Yulia, Astri YUSUF, RAMAYANI Zaenal Abidin, Dodo Zahra, Shafira