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<![CDATA[SISTEM PENGENDALIAN INTERNAL DALAM MENUNJANG EFEKTIVITAS PEMBERIAN KREDIT USAHA KECIL DAN MENENGAH PADA PT BANK NEGARA INDONESIA TBK (BNI) KANWIL SURABAYA ]]>
<![CDATA[HANDAYANI, ANNISA]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 1, No 1 (2012): AKUNESA (September 2012) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[The implementation of People’s Business Credit risk, credit congestion is a problem affecting the health of banks. Therefore, we need an execution control system to assess internal controls and to know the policy of the bank's management in their performing duties. This research was conducted with the aim to evaluate the Internal control system BNI with existing theories. The research result shows that the system adopted in the micro credit lending process has already most of the elements of internal control, BNI has an adequate internal control structure of the credit for preventing abuse of authority.Key word : Internal control system, credit]]>
<![CDATA[Dimensionality Reduction using PCA and K-Means Clustering for Breast Cancer Prediction ]]>
<![CDATA[Ade Jamal]]>;
<![CDATA[Annisa Handayani]]>;
<![CDATA[Ali Akbar Septiandri]]>;
<![CDATA[Endang Ripmiatin]]>;
<![CDATA[Yunus Effendi]]>
<![CDATA[ Lontar Komputer : Jurnal Ilmiah Teknologi Informasi Vol. 9, No. 3 December 2018 ]]>
Publisher : <![CDATA[Institute for Research and Community Services, Udayana University ]]>
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DOI: 10.24843/LKJITI.2018.v09.i03.p08
<![CDATA[Breast cancer is the most important cause of death among women. A prediction of breast cancer in early stage provides a greater possibility of its cure. It needs a breast cancer prediction tool that can classify a breast tumor whether it was a harmful malignant tumor or un-harmful benign tumor. In this paper, two algorithms of machine learning, namely Support Vector Machine and Extreme Gradient Boosting technique will be compared for classification purpose. Prior to the classification, the number of data attribute will be reduced from the raw data by extracting features using Principal Component Analysis. A clustering method, namely K-Means is also used for dimensionality reduction besides the Principal Component Analysis. This paper will present a comparison among four models based on two dimensionality reduction methods combined with two classifiers which applied on Wisconsin Breast Cancer Dataset. The comparison will be measured by using accuracy, sensitivity and specificity metrics evaluated from the confusion matrices. The experimental results have indicated that the K-Means method, which is not usually used for dimensionality reduction can perform well compared to the popular Principal Component Analysis.]]>
<![CDATA[The Effect of Poverty Level on Human Development Index (HDI) in North Sumatera Province in 2018 ]]>
<![CDATA[Nasution, Armin Rahmansyah]]>;
<![CDATA[Handayani, Annisa]]>;
<![CDATA[Rinaldi, Rinaldi]]>;
<![CDATA[Angelia, Tina]]>;
<![CDATA[Siahaan, Tegar Efraim Gilbert]]>;
<![CDATA[Hutabarat, Febry Br]]>
<![CDATA[ International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM) ]]>
Publisher : <![CDATA[LPPPIPublishing ]]>
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DOI: 10.52121/ijessm.v4i2.273
<![CDATA[Development is a planned process of social change to improve the quality of life. In improving human development, welfare equalization is necessary because it is an important aspect of human development. Unfortunately, poverty is a major obstacle in achieving welfare equality. Therefore, this study was made with the aim of examining the relationship between the poverty rate and the Human Development Index (HDI) in North Sumatra Province. This research is a quantitative research, data collection using secondary data sourced from books, journals relevant to the current research and reports at the Central Statistics Agency (BPS) of North Sumatra Province. The data studied includes the poverty rate and human development index (HDI) in North Sumatra for the 2018 period. Based on data from BPS North Sumatra Province in 2018, the results found that the poverty rate has a negative and significant effect on the Human Development Index.]]>
<![CDATA[Analisis Penerapan PSAK 22 Pada Penyajian Laporan Keuangan Bank Syariah Indonesia Setelah Merger (Studi Pada BSI KCP Panakkukang) ]]>
<![CDATA[Ardiansyah]]>;
<![CDATA[Annisa Handayani]]>;
<![CDATA[Alda Hikmah Rhamadani JL]]>;
<![CDATA[Masdar Ryketeng]]>
<![CDATA[ Nusantara Journal of Multidisciplinary Science Vol. 1 No. 5 (2023): NJMS - Desember 2023 ]]>
Publisher : <![CDATA[PT. Inovasi Teknologi Komputer ]]>
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DOI: 10.60076/njms.v1i5.189
<![CDATA[SAK atau Standar Akuntansi Keuangan adalah suatu panduan yang diterapkan dalam penyusunan laporan keuangan perusahaan di Indonesia. SAK No. 22 adalah salah satu SAK yang mengatur mengenai penggabungan usaha atau kombinasi bisnis. Keadaan dimana dua atau lebih entitas bisnis bersatu untuk membentuk sebuah entitas baru dikenal dengan istilah kombinasi bisnis. Dalam penelitian ini, digunakan metode pendekatan kualitatif deskriptif dengan studi kasus untuk mengeksplorasi bagaimana penerapan PSAK 22 dilakukan di BSI KCP Panakkukang. Tujuan dari penelitian ini adalah untuk mengetahui apakah Bank Syariah Indonesia KCP Panakkukang menerapkan PSAK 22 dalam menyajikan laporan keuangan setelah proses merger. Penelitian ini dilakukan dengan tujuan untuk menerapkan dan membina informasi yang telah diperoleh peneliti, serta menemukan pengaturan terbaik dalam memahami proses kegiatan kombinasi yang dilakukan oleh Bank Syariah Indonesia KCP Panakkukang. Hasil penelitian menunjukkan bahwa Bank Syariah Indonesia KCP Panakkukang telah menerapkan PSAK 22 dalam melaksanakan kombinasi bisnis selama proses merger.]]>
<![CDATA[Studi Literatur: Implementasi Teori Akuntansi Pada Laporan Keuangan Sektor Publik ]]>
<![CDATA[Annisa Handayani]]>;
<![CDATA[Juanda Maulana]]>;
<![CDATA[Putri Kemala Dewi Lubis]]>
<![CDATA[ Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jeap.v1i2.100
<![CDATA[Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.]]>
<![CDATA[Strategi Hilirisasi di Indonesia dalam Menghadapi Kebijakan Proteksionisme pada Komoditas Baja/Besi ]]>
<![CDATA[Matondang, Khairani Alawiyah]]>;
<![CDATA[Handayani, Annisa]]>;
<![CDATA[Hasibuan, Alawi Parlindungan]]>;
<![CDATA[Simanungkalit, Jelita]]>;
<![CDATA[Rina]]>
<![CDATA[ Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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DOI: 10.30651/jms.v9i5.24339
<![CDATA[Proteksionisme dalam perdagangan internasional sering menjadai tantangan bagi negara – negara yang mengandalkan ekspor komoditas misalnya pada Indonesia. Salah satu sektor yang terkena kebijakan proteksionisme dari negara tujuan ekpor ialah industri baja dan besi, yaitu pada kebijakan larangan ekpor, sehingga pemerintah membuat sebuah kebijakan yaitu kebijakan hilirisasi. Hilirisasi ini bertujuan untuk meningkatkan nilai tambah melalui pengolahan bahan mentah menjadi produk setangah jadi atau produk jadi di dalam negari. Strategi ini diharapkan dapat mengurangi ketergantungan impor baja dan meningkatkan ekpor produk baja olahan dan menciptakan lapangan kerja. Artikel ini menganalisis strategi hilirisasi pada komoditas baja dan besi dalam menghadapi kebijakan proteksionisme serta melihat kontribusinya terhadap perekonomian nasional.]]>
<![CDATA[Pengaruh Inflasi dan Investasi terhadap Pengangguran di Indonesia ]]>
<![CDATA[Fitrahwaty]]>;
<![CDATA[Handayani, Annisa]]>;
<![CDATA[Rinaldi]]>;
<![CDATA[Septian, Yan]]>
<![CDATA[ Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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DOI: 10.30651/jms.v9i5.24673
<![CDATA[Penelitian ini menganalisis pengaruh inflasi dan investasi terhadap tingkat pengangguran terbuka di Indonesia selama periode 2003-2023. Data yang digunakan adalah data sekunder berupa time series yang diperoleh dari publikasi Badan Pusat Statistik. Metode analisis yang digunakan adalah regresi berganda dengan perangkat lunak E-Views. Hasil penelitian menunjukkan bahwa inflasi memiliki pengaruh positif dan signifikan terhadap pengangguran, yang menunjukkan bahwa kenaikan inflasi cenderung meningkatkan tingkat pengangguran terbuka. Sebaliknya, investasi tidak menunjukkan pengaruh signifikan terhadap pengangguran meskipun variabel ini memiliki koefisien negatif. Secara simultan, inflasi dan investasi berpengaruh signifikan terhadap tingkat pengangguran. Temuan ini menunjukkan bahwa kebijakan moneter dan investasi memerlukan penanganan yang hati-hati agar dapat mengurangi tingkat pengangguran di Indonesia. Studi ini juga memberikan wawasan baru mengenai relevansi teori Kurva Phillips dalam konteks perekonomian Indonesia.]]>
<![CDATA[Cost Pass Through Analysis: A Case Study on Oil Prices in Indonesia ]]>
<![CDATA[Ruslan, Dede]]>;
<![CDATA[Handayani, Annisa]]>;
<![CDATA[Rinaldi, Rinaldi]]>;
<![CDATA[Siahaan, Tegar Efrahim Gilbert]]>;
<![CDATA[Septian, Yan]]>
<![CDATA[ Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024 ]]>
Publisher : <![CDATA[LPPM Institut Bisnis dan Informatika Kesatuan ]]>
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<![CDATA[This study aims to analyze the relationship between changes in world crude oil prices and gasoline prices in Indonesia in the period 2000–2024. Using a quantitative approach and descriptive method, this study utilizes secondary data from Trading Economics to measure the elasticity and cost pass-through rate between the two variables. The results of the study indicate that gasoline prices in Indonesia do not always follow changes in world crude oil prices directly. This is due to government policies, such as subsidies and price controls, which are designed to maintain people's purchasing power and reduce the impact of inflation. The low value of the elasticity of gasoline prices to world crude oil shows the significant role of government intervention in regulating fuel prices. Compared to countries without significant intervention, such as the United States, fuel prices in Indonesia tend to be less elastic to the decline in world oil. This study also highlights the impact of subsidies on domestic economic stability, although subsidies impose a long-term burden on the state budget. This study offers important insights for policymakers to design a balanced strategy in maintaining domestic price stability while reducing the burden of subsidies, so that the impact of world oil prices on the Indonesian economy can be minimized.]]>
<![CDATA[Sales Forecasting Analysis Using Trend Moment Method: A Study Case of a Fast Moving Consumer Goods Company in Indonesia ]]>
<![CDATA[Fauzan, Ammar]]>;
<![CDATA[Rahayu, Dania Gusmi]]>;
<![CDATA[Handayani, Annisa]]>;
<![CDATA[Tahyudin, Imam]]>;
<![CDATA[Saputra, Dhanar Intan Surya]]>;
<![CDATA[Purwadi, Purwadi]]>
<![CDATA[ Journal of Information Technology and Cyber Security Vol. 1 No. 1 (2023): January ]]>
Publisher : <![CDATA[Department of Information Systems and Technology, Faculty of Intelligent Electrical and Informatics Technology, Universitas 17 Agustus 1945 Surabaya ]]>
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DOI: 10.30996/jitcs.7572
<![CDATA[The market of Fast-Moving Consumer Goods (FMCG) companies in Indonesia is enormous. Unilever has 400 brands in more than 190 countries, making it a global business that is as influential in the consumer product market as it is in Indonesia. Sales forecasting at this company is very useful for planning expenses and the company's total costs on the business strategy. This study uses trend moment method to forecast the sales and earnings of Unilever Indonesia companies at the end of the year. This article aims to test the performance of the trend moment method calculation on the prediction of net sales and profits in FMCG companies. At the end of the analysis process, it can be concluded that forecasting using trend moment method is going very well. This indicator of success is shown by the error level of MAPE, which is below 10%.]]>
<![CDATA[Analisis Permasalahan Dalam Birokrasi Di Indonesia ]]>
<![CDATA[Armin Rahmansyah Nasution]]>;
<![CDATA[Annisa Handayani]]>;
<![CDATA[Fitrah Maya Sari Hasugian]]>;
<![CDATA[Rinaldi Rinaldi]]>;
<![CDATA[Tegar Efrahim Gilbert]]>;
<![CDATA[Tina Angelia]]>;
<![CDATA[Yan Septian]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.6188
<![CDATA[Penelitian ini menganalisis permasalahan birokrasi di Indonesia serta mengevaluasi dampak kebijakan reformasi yang telah diterapkan sejak era reformasi. Meskipun upaya reformasi birokrasi terus berjalan dengan tujuan menciptakan tata kelola yang bersih, efisien, dan akuntabel, implementasinya masih menghadapi kendala signifikan. Disparitas pelaksanaan antarinstansi dan kurangnya komitmen terhadap rencana aksi yang ditetapkan menjadi hambatan utama dalam mencapai indikator kunci reformasi. Penelitian ini menggunakan metode deskriptif kualitatif melalui studi pustaka. Hasil penelitian menunjukkan perlunya peningkatan akuntabilitas, konsistensi implementasi, serta penguatan koordinasi antarinstansi. Evaluasi berkala dan penerapan teknologi untuk monitoring diusulkan sebagai langkah strategis untuk memperbaiki kinerja birokrasi. Kesimpulannya, reformasi birokrasi memerlukan dukungan politik yang kuat serta komitmen berkelanjutan untuk mencapai good governance.]]>
