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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP PENERAPAN KONSERVATISME AKUNTANSI Efendi, Ricky Ardianto; Handayani, Susi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.916 KB) | DOI: 10.29407/jae.v6i2.15876

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, firm size, and financial distress on the application of accounting conservatism. In this research, the variables consist of the independent variable and the dependent variable. The independent variables used are profitability, firm size, and financial distress. While the dependent variable used is accounting conservatism. The population chosen to be researched are companies listed on the Indonesia Stock Exchange, and included in the manufacturing industry. The observation period chosen was 2017 to 2019. The data used were financial reports obtained from the official website of the Indonesia Stock Exchange. The sampling method used purposive sampling with several defined criteria. The final data sample obtained was 297 data. The method of analysis in this research is multiple linear regression, using SPSS 23 software. The results obtained are that profitability has a negative effect on the application of accounting conservatism, financial distress has a positive effect on the application of accounting conservatism, and firm size has no effect on the application of accounting conservatism.
Sistem Pendukung Keputusan Dalam Pemberian Reward Karyawan Menggunakan Metode WASPAS Handayani, Susi; Affandi, Egi; Lumban Gaol, Nur Yanti
Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Vol. 3 No. 6 (2024): Edisi November 2024
Publisher : STMIK Triguna Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53513/jursi.v3i6.8502

Abstract

Masalah yang terjadi selama melakukan penelitian pada PT. Super Andalas Steel yaitu dalam pemberian reward perusahaan masih menerapkan sistem manual belum menggunakan aplikasi khusus, dengan cara kepala bagian akan merekomendasi karyawan yang akan mendapatkan reward kepada manajer personalia. Pengetahuan dan keterampilan sangat diharapkan dalam pemberian reward yang dilakukan pada karyawan PT. Super Andalas Steel. Tujuan perusahaan melakukan pemberian reward kepada karyawan untuk membuat para karyawan bersaing secara baik dalam menyelesaikan pekerjaan yang diberikan setiap kepala bagian. Reward yang diberikan kepada karyawan berupa bonus gaji yang ditentukan oleh perusahaan. Metode Penelitian yang digunakan dalam penelitian ini adalah Sistem Pendukung Keputusan Dalam Pemberian Reward Karyawan Pada PT. Super Andalas Steel menggunakan bahasa pemerograman PHP dan tempat penyimpanan data menggunakan database Mysql, sehingga aplikasi yang akan jadi berupa sistem website, tujuannya agar lebih mudah diakses dan digunakan oleh intansi terkait dalam menentukan pemberian reward karyawan.hasil penelitian dapat membantu pihak perusahaan dalam menentukan pemberian reward karyawan. penelitian dapat membantu pihak perusahaan dalam menentukan pemberian reward karyawan. Dengan adanya metode WASPAS pada sistem yang dirancang ini memberikan kemudahan kepada perusahaan dalam menentukan karyawan yang berhak mendapatkan reward. Merumuskan permasalahan yang dihadapi oleh perusahaan dalam menerapkan sistem pendukung keputusan dalam menentukan reward karyawan. Pada sistem yang dirancang dapat memberikan hasil keluaran atau output-an yang lebih bermanfaat bagi perusahaan dan lebih terstruktur.
Disiplin Kerja dan Motivasi Terhadap Kinerja Karyawan Sadat, Pamed Abdul; Handayani, Susi; Kurniawan, M.
INOVATOR Vol 9 No 1 (2020): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.189 KB) | DOI: 10.32832/inovator.v9i1.3014

Abstract

This study aims to analyze the effect of work discipline and work motivation on employee performance. This research is quantitative descriptive. The population is the employees of PT. Perusahaan Gas Negara of the Palembang Branch Office. The sampling technique used is probability sampling. Data collection techniques used questionnaires and observations. Data analysis techniques are used for multiple linear regression, the coefficient of determination. The results showed that there was a simultaneous influence on the variables of work discipline and motivation on employee performance. Work discipline has a positive effect on employee performance. Motivation has a positive effect on employee performance.
Peningkatan Performa Model Gradient Boosting dalam Klasifikasi Stroke Melalui Optimasi Grid Search Handayani, Susi; Fajrizal; Taslim; Toresa, Dafwen; Syahril
JURNAL FASILKOM Vol. 14 No. 3 (2024): Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer)
Publisher : Unversitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jf.v14i3.7893

Abstract

Studi ini menyelidiki pengaruh optimasi hyperparameter dengan grid search pada model XGBoost dan LightGBM dalam klasifikasi stroke. Hasil penelitian menunjukkan bahwa optimasi parameter secara signifikan meningkatkan performa kedua model, terutama dalam akurasi, precision, F1 Score, dan ROC-AUC Score. Pada model XGBoost, peningkatan terutama terlihat akurasi dan precision, sementara LightGBM menunjukkan peningkatan merata di semua metrik evaluasi. Temuan ini menggarisbawahi pentingnya optimasi hyperparameter dalam membangun model klasifikasi yang efektif untuk memprediksi risiko stroke dengan lebih akurat dan dapat diandalkan. Penemuan ini dapat berkontribusi dalam pemahaman lebih lanjut tentang faktor-faktor yang mempengaruhi stroke serta mendukung penanganan yang lebih tepat dan efektif dalam praktik klinis
Training on Calculation of Production Cost and Determination of Product Selling Price to Increase Competitiveness of MSMEs in Alai Village Marshelindy, Marshelindy; Handayani, Susi; Emilda, Emilda; Ratu, Mutiara Kemala; Mutaqin, Zenal
Unram Journal of Community Service Vol. 5 No. 4 (2024): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i4.764

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy, including in job creation, improving people's welfare, and strengthening the national economic structure. One effective solution to address these challenges is through training on cost of goods produced (COGS) calculation and selling price determination. This study focuses on the training provided to MSMEs in Alai Village, with the aim of improving the understanding of business actors regarding the components of COGS and effective selling price setting strategies. The method used in this research is the field practice method which goes through three stages, namely preparation, implementation and evaluation. The results showed that participants gained better knowledge about COGS calculations and were able to set competitive selling prices, thereby increasing operational efficiency and profit margins. This was proven when researchers conducted periodic research at 2 stages, namely before the presentation of the material (pretest) and after the presentation of the material (posttest). Thus, this training makes a positive contribution to business sustainability and the economic welfare of local communities, increases the competitiveness of MSMEs, and has a positive impact on local economic growth
Potential Of Aqueous Extracts From Weeds And Food Crops In Oil Palm Plantations As Bioherbicides Handayani, Susi; Kinata, Andreani; Susilo, Edi
AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian Vol 11 No 2 (2024)
Publisher : UNIVED Press, Dehasen University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/agritepa.v11i2.7039

Abstract

Purpose: This study aims to test water extracts derived from weeds and plants in oil palm plantations on the germination of test plants. The extract was prepared from June to July 2024 in Arga Makmur, North Bengkulu Regency, and the bioassay test was conducted from July to August 2024 in Pematang Gubernur, Muara Bangkahulu, Bengkulu City. Methodology: The study used a single-factor, completely randomized design. Twenty-one treatments were applied, namely, the source of extracts from broadleaf weeds, grass weeds, and teki weeds of 5 types each, as well as the control. The experimental unit was a Petri dish, and the experiment was repeated four times. The petri dish bioassay method was applied in this experiment. Each petri dish was given 10 mL of water extract, and 25 mung bean seeds of the Vima 2 variety were planted and incubated for three days. Results: The results showed that water extracts derived from weeds and plants in oil palm plantations significantly affected almost all variables. Findings: Water extracts that inhibit the germination of the highest test plants come from broadleaf weeds, namely Ageratum conyzoides, Chromolaena odorata, Stenochlaena palustris, Wedelia trilobata, and Amaranthus sp. Food crop groups are Oryza sativa, Manihot esculenta, Ipomoea batatas, and Vigna radiata. Grass weeds were Leersia hexandra and Eleusine indica, and no weeds were in the weed class. Novelty: This study provides insight into the potential of allelopathy sourced from weeds and food crops. Originality: This study offers a detailed analysis of the bioherbicidal effects of weed and food crop extracts on seed germination or test plants. Conclusion: Aqueous extracts of broadleaf weeds dominated the inhibition of seed germination and have great potential as bioherbicides. Document type: empirical research article. Keywords: weeds; oil palm plantations; extract sources; food crops; bioherbicides
Menguraikan Determinants Dari Entrepreneurial Intention Mahasiswa Bismala, Lila; Handayani, Susi; Indari, Ayu
Jurnal Diversita Vol. 10 No. 2 (2024): JURNAL DIVERSITA DESEMBER
Publisher : Faculty of Psychology, Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/diversita.v10i2.12176

Abstract

Penelitian ini bertujuan untuk menguji peran mediasi dari Need For Achievement dalam hubungan Big five personality traits dan Entrepreneurial Intention, dan menguji peran moderasi dari Theory of Planned Behavior (TPB) dalam hubungan Need For Achievement dan Entrepreneurial Intention. Penelitian dilakukan pada mahasiswa di Universitas Muhammadiyah Sumatera Utara, dengan jumlah sampel sebesar 393 responden. Teknik pengambilan sampel yang digunakan peneliti adalah dengan metode purposive sampling, di mana responden yang akan dijadikan sebagai sampel adalah mahasiswa yang sudah mengikuti mata kuliah kewirausahaan, dari berbagai program studi yang ada. Dari keseluruhan sampel, jumlah responden yang mengisi angket adalah sebanyak 330 responden, sehingga tingkat respon rate adalah sebesar 84%. Hasil penelitian menunjukkan bahwa Big five personality traits, Need For Achievement dan Theory of Planned Behavior mempengaruhi Entrepreneurial Intention. Big five personality traits ditemukan mempengaruhi Need For Achievement dan Need For Achievement mempengaruhi Entrepreneurial Intention. Hasil penelitian juga menemukan bahwa Need For Achievement merupakan variable mediasi/ intervening dalam hubungan Big five personality traits dan Entrepreneurial Intention namun TPB juga tidak memoderasi hubungan Need For Achievement terhadap Entrepreneurial Intention. Hal ini mengindikasikan bahwa Entrepreneurial Intention mahasiswa dibentuk oleh Big five personality traits, Need For Achievement dan Theory of Planned Behavior.
Feature Selection in Naïve Bayes for Predicting ICU Needs of COVID-19 Patients Taslim, Taslim Malano; fajrizal; Handayani, Susi; Toresa, Dafwen
The Indonesian Journal of Computer Science Vol. 12 No. 3 (2023): The Indonesian Journal of Computer Science
Publisher : AI Society & STMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33022/ijcs.v12i3.3211

Abstract

COVID-19 is a global pandemic that requires a coordinated global response in all healthcare and national healthcare systems. Identifying patients at high risk of contracting the COVID-19 virus is crucial to increasing awareness before patients become further infected by the virus, which can cause severe respiratory illnesses requiring specialized care in intensive care units (ICUs). This study aims to predict the need for ICUs in patients infected with the COVID-19 virus. The predicted ICU requirements serve as a reference for hospitals to meet the ICU needs of COVID-19 patients. The prediction of ICU requirements for COVID-19 patients is performed using the Naïve Bayes algorithm, and particle swarm optimization (PSO) used to obtain the best accuracy values from Naïve Bayes. In the initial testing, Naïve Bayes without feature selection resulted in an accuracy rate of 74.75%. Testing Naïve Bayes+PSO by increasing the number of PSO generations shows that as the number of generations in PSO increases, the accuracy rate also increases. Testing Naïve Bayes+PSO with 3000 generations and a population size of 20 shows an increase in the accuracy rate to 80.95%. Testing Naïve Bayes+PSO by increasing the population size to 40 with 1000 generations for each population size shows an increase in the accuracy rate to 80.70%.
Penguatan Ekonomi Lokal melalui Peningkatan Kualitas Produksi dan Digitalisasi Pemasaran Ikan Asin di Kampung Siabang Arini, Indah; Handayani, Susi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i2.23451

Abstract

The salted fish industry in Kampung Siabang, Kelurahan 5 Ulu, Seberang Ulu 1 District faces challenges such as production hygiene standards, unattractive packaging, no brand identity, and minimal use of digital marketing, resulting in low product competitiveness. This community service program aims to improve production and marketing quality through training in hygienic production standardization, packaging, branding, and digital marketing. The method used is a participatory approach with training, direct practice, and evaluation. The results show an increase in the durability of salted fish products, more attractive packaging with product labels, and an increase in the number of business actors using digital media for marketing. This program is effective in increasing the competitiveness of the salted fish industry, although further assistance is still needed.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN BOARD GENDER DIVERSITY TERHADAP NILAI PERUSAHAAN Ciptany, Irma Dewi Ganis; Handayani, Susi
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11520

Abstract

This finding is intended to test the effect of CSR and board gender diversity on company value in companies listed on the SRI KEHATI Index on the IDX in 2021-2023. The findings use secondary data in the form of annual reports and sustainability reports. The sample was taken using the total sampling technique, resulting in 117 data from the SRI KEHATI Index in 2021-2023. Data analysis was carried out using multiple linear regression. The findings provide an indication that CSR and board gender diversity do not have a simultaneous effect on the value of companies listed on the SRI KEHATI Index during that period. These findings provide important insights into the various factors that influence company value in companies committed to sustainability. Keywords: Board Gender Diversity, Corporate Social Responsibility (CSR), Firm Value
Co-Authors A.A. Ketut Agung Cahyawan W Adelia, Christina Affandi, Egi Afriyani, Fauziah Agustin, Nency Agustina, Siska Ahmad, Luthfi Abdul Aziz Alhakim, Jimmy Ali, Mazurina Mohd Amanda, Cahya Gita Aminuyati Ananda, Rekizal Andreani Kinata Arini, Indah Aziz, Malik Abdul Budi Setiawan Cahyanuzul, Pramaesty Adinda Ciptany, Irma Dewi Ganis CITRA DEWANTI, HANA Dewi Andriany Diana, Putri Uki Djayanti Sari DP, Muhammad Kurniawan Dwiningrum, Nurfianita Edi Susilo Efendi, Ricky Ardianto Emilda Emilda, E. Emilda, Emilda Endah Dewi Purnamasari Eni Wuryani Erilio, Marcello Fadillah Sari, Fadillah Fajrizal Fajrizal Fajrizal, Fajrizal Firmansyah, Nunung Agus Fitriani, Nyayu FRANSISCA DWI, ASTRIED Ganesha, Galland Gustina Siregar Hafsah Hafsah Halin, Hamid Hariyati Hariyati Hery Widijanto Hidayahtullah, Hafiz Indah, Yuni Indari, Ayu Indriyani Indriyani Insyirah Putikadea Jeffry Jeffry Junaidi, Sabda Kristianing, Endang Kumala Sari Kurniawan, Mohammad Kusumaningsih, Ambar Lailan Safina Hasibuan Lestari, Kholilah Salsabila Lestari, Linda Libani, Ronal Lila Bismala Lisnawita Lisnawita Lumban Gaol, Nur Yanti M. Kurniawan, M. Maharani, Amelia Resta Mariana Mariana Marnisah , Luis Marnisah, Luis Marshelindy, Marshelindy Marzali, Syahid Alhakim Maulidi, Mohammad Ali Mayasari, Ni Made Elva Musfawatit, Musfawatit Mutaqin, Zenal Mutia Arda, Mutia Muzdalifah, Indah Nasution, Dewi Kesuma Neksen, Alpin Ni Nyoman Alit Triani Nor, Mhd Roslan Mhd Novita Dwi Susanti, Novita Dwi Nuhaliza, Nuhaliza Nurhalizah, Nadila Oktarina, Mely Oktridarti, Levy Parwito Parwito, Parwito Permata, Fadila Pertiwi, Krisma Gita Pitaloka, Dini Pradipta, Kurniawan Dwi Prasetyo, Yoyok Prawira, Deris Diwata Putra, Yudha Andriansyah Putri Erlyn Putri Utami, Putri Putri, Dhea Kharisma Rafiana, Chintya Raihanah Daulay Raisawati, Tatik Ramadhana, Nabilah Dita Ramadianti Ratu, Mutiara Kemala Rosita, Yanti Rosmaida, Mifta RR. Ella Evrita Hestiandari Sadat, Pamed Abdul Safina Hasibuan, Lailan Salamun Salamun Sali, Yopi Okta Saputri, Afra Diana Salsabila Untung Saputri, Andini Dwi Saputri, Selfi Sari, Dia Novita Sarjono, Audita Putri Septiadi, Muhammad Dede Sianturi, Elizabeth Irene Putri Silviyanti, Dita Aura Siregar, Hasan Sakti Siregar, Hasan Sakti Siregar, Rahmad Bahagia Siti Komariah Hildayanti, Siti Komariah Suryaman, A Syahril Syahril Syahril Syahrul Syahrul Syaiful Amri Saragih Taslim Taslim Taslim Taslim, Taslim Malano Taufiq, Reny Medikawati Tika, Yori Mans Togatorop, Eny Rolenti Toresa, Dafwen Veronica, Meilin Virna, Lira Wadud, Muhammad Wahab, Dinda Illene Walhidayat, Walhidayat Yayuk Hayulina Manurung Yudha Andriansyah Putra Yunita Widyastuti