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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Mimbar PGSD Undiksha eUREKA : Jurnal Penelitian Mahasiswa Teknik Sipil dan Teknik Kimia Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JURNAL MEDIA INFORMATIKA BUDIDARMA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu International Journal of Natural Science and Engineering Jurnal Kreativitas PKM Manuju : Malahayati Nursing Journal JURTEKSI Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal YUME : Journal of Management Jurnal Ilmiah Akuntansi Manajemen Building of Informatics, Technology and Science Amnesty: Jurnal Riset Perpajakan Ta'lim al-'Arabiyyah: Jurnal Pendidikan Bahasa Arab dan Kebahasaaraban JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah E-Coops-Day : Jurnal Ilmiah Abdimas MAHESA : Malahayati Health Student Journal Griya Journal of Mathematics Education and Application J.Abdimas: Community Health Abditeknika - Jurnal Pengabdian Kepada Masyarakat Journal of Rural and Urban Community Empowerment INVOICE : JURNAL ILMU AKUNTANSI Journal of Applied Nursing and Health Wiga : Jurnal Penelitian Ilmu Ekonomi Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan Journal of Nursing Invention Studi Akuntansi, Keuangan, dan Manajemen Jurnal Basicedu Jurnal Pengabdian Masyarakat Bhinneka Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Economic Research and Financial Accounting MARAS : Jurnal Penelitian Multidisplin Al-Qalam: Jurnal Kajian Islam Dan Pendidikan Jurnal Ekualisasi Jurnal Pendidikan Refleksi Optimum: Jurnal Ekonomi dan Pembangunan Atestasi : Jurnal Ilmiah Akuntansi
Mira Mira
Balai Besar Riset Sosial Ekonomi, Kementrian Kelautan dan Perikanan Jalan KS Tubun Petamburan VI Jakarta 10260 Telepon 021-53650162
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Sales Forecasting with Exponential Smoothing for Webrooming–Showrooming Strategy at Yumna Batik Indrayani , Syarthini; Mira, Mira; Mayasari, Nur; Astuti, Wiwid; Anastasya, Resky Angguna; Mulyadi, Nur Amalia Agus
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3234

Abstract

Purpose: This study explores the effectiveness of webrooming and showrooming as marketing strategies in increasing sales, revenue, and customer satisfaction at Yumna Butik in Makassar. It aims to forecast sales trends and analyze consumer shopping behaviors using sales forecasting methods Methodology/approach: A quantitative exploratory approach was employed, utilizing secondary data on sales through webrooming and showrooming. The research applied the Single Exponential Smoothing (SES) method to forecast sales and identify shopping patterns. Interviews with sales representatives and analysis of sales transaction records were conducted to understand consumer behavior and spending trends. Results/findings: The findings reveal a significant monthly increase in sales volume, influenced by strategic store locations, competitive pricing, and high-quality customer service. Among the products analyzed, hijabs were identified as the highest-selling item. The majority of customers preferred webrooming over showrooming, emphasizing the practicality of online searches followed by in-store purchases. Conclusion: The study concludes that webrooming is more effective than showrooming in driving customer purchases at Yumna Butik. Implementing both strategies, supported by accurate sales forecasting, enables better business planning, customer engagement, and revenue growth. Limitations: This study focuses on a single business and specific products, which may limit generalizability. Future research could incorporate advanced software such as RShiny for more detailed and dynamic sales forecasts. Contribution: This study demonstrates the relevance of integrating webrooming and showrooming strategies to enhance sales and customer satisfaction. It also highlights the utility of SES in predicting sales trends and improving inventory management, offering actionable insights for fashion retailers.
Pengaruh Digital e-Filing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Rusyda, Nurazizah; Putri, Trie Akra; Mira, Mira
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1593

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh digital e-Filing terhadap tingkat kepatuhan wajib pajak orang pribadi di Kota Makassar. Fokus utama penelitian adalah menilai bagaimana persepsi wajib pajak terhadap kemudahan, kecepatan, dan keamanan sistem digital e-Filing memengaruhi kepatuhan mereka dalam melaporkan kewajiban perpajakan. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 70 responden wajib pajak orang pribadi. Pengolahan dan analisis data dilakukan dengan bantuan aplikasi SmartPLS 4 menggunakan metode Structural Equation Modeling (SEM) untuk menguji pengaruh langsung variabel independen terhadap variabel dependen. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa digital e-Filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Nilai koefisien determinasi (R²) sebesar 0,447 mengindikasikan bahwa 44,7% variasi kepatuhan dapat dijelaskan oleh variabel e-Filing. Indikator kemudahan penggunaan, kecepatan layanan, dan keamanan data memainkan peran penting dalam mendorong kepatuhan wajib pajak. Implikasi: Penelitian ini menyarankan bahwa optimalisasi fitur dan pelayanan e-Filing merupakan strategi penting dalam mendukung program transformasi digital perpajakan. Temuan ini berguna bagi pembuat kebijakan untuk merancang sistem layanan pajak yang lebih inklusif, responsif, dan ramah pengguna guna meningkatkan kepatuhan secara berkelanjutan.
Optimizing invesment decisions: A comparative analysis of fundamental and technical approaches Amraini, Amraini; Muchran, Muchriana; Mira, Mira
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 15 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v15i2.12537

Abstract

This study discusses the comparison between using technical analysis independently and combining fundamental analysis with technical analysis in optimizing stock investment decision-making. The data used is secondary data from LQ45 stocks during the period of February to July 2024. Technical analysis in this study uses the Stochastic RSI indicator, while fundamental analysis refers to the Price to Book Value (PBV) ratio. The results show using technical analysis has an accuracy rate of 92% with a profit of 16.224, which is higher than the combination of both analyses which recorded an accuracy of 87% and a profit of 5.999. Nevertheless, the combined strategy is proven to be more effective in reducing investment risk, making it still relevant for investors who focus on long-term security. This study is important because in investment practice, market participants often face confusion in choosing the most suitable analytical approach. By empirically comparing the two strategies, and this study provides insights that can help investors adjust their strategies based on their goals, risk tolerance, and investment horizon, so that the decisions made are more targeted and measurable.
Edukasi “BIJAK” dan Skrining Gula Darah untuk Mencegah Diabetes Melitus pada Lansia di Kota Cimahi Maryati, Sri; Asih, Finda Fiji; Aliya, Kesya Shafa; Mira, Mira; Maulidan, Refly Zidni; Viedar, Listya Aisyah; Wahyuni, Sri
J.Abdimas: Community Health Vol. 6 No. 1 (2025): J.Abdimas: Community Health - Mei 2025
Publisher : LPPM STIKES Guna Bangsa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30590/jach.v6n1.1384

Abstract

With increasing age, body tissues gradually lose their ability to perform their functions, so they cannot withstand foreign objects such as microorganisms and also lose their ability to repair damaged tissues. This process is known as aging. One of the degenerative diseases that is currently prone to attacking the elderly is Diabetes Mellitus. The method used to prevent diabetes can be done by BIJAK education (B: Do physical activity for at least 30 minutes every day, I: Remember to eat lots of fruits and vegetables, J: Don't smoke and drink alcohol, A: Let's test your blood sugar regularly, K: Manage stress). The purpose of this community service is to increase the elderly's understanding of diabetes mellitus, its causes, prevention, and the importance of a healthy lifestyle through education and blood sugar level checks in the elderly. The activity was carried out on November 13, 2023 with 30 elderly people at the RI veteran complex, North Cimahi. The methods used include: conducting a pretest, providing health education, checking blood sugar levels, and conducting a posttest. The results of community service showed that there was an increase in knowledge before and after BIJAK education was given, namely that most elderly people, as many as 53%, had poor knowledge and most elderly people, as many as 93.3%, had good knowledge; most elderly people's blood sugar levels, as many as 73.3%, were in the normal category.
Peluang dan Tantangan Koperasi Syariah dalam Penyaluran Pembiayaan di Era Digital Prayusniar, Fadya; Mira, Mira; Tul Jannah, Shovia; Karsidi, Karsidi
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 7 No. 1 (2025): Eco-Iqtishodi: Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fqh3p034

Abstract

Islamic cooperatives have a significant contribution in improving the economic welfare of the community through financing in line with sharia principles. In this digital era, Islamic cooperatives have a great opportunity to expand access and efficiency of financing services through the use of digital technology. Even so, this transformation process also presents several obstacles. This study aims to identify the opportunities and challenges faced by Islamic cooperatives in channeling financing in the digital era and formulate strategies that can be applied to optimize these opportunities. The method used is a literature study by reviewing various sources related to the digitalization of Islamic cooperatives from the aspects of technology, operations, and sharia compliance. The results indicate that digitalization enables the expansion of service coverage, increased efficiency, and improved competitiveness. However, challenges related to data security, increasing members' digital literacy, and regulatory adjustments still need to be addressed. The strategies presented are expected to help Islamic cooperatives utilize digital technology more effectively and continue to play a role in supporting Islamic financial inclusion in Indonesia. Keywords: Sharia Cooperatives, Financing Distribution, Cooperative Digitalization
Sosialisasi dan Penyuluhan Pra Koperasi dalam Upaya Meningkatkan Ekonomi Desa Melalui Koperasi di Desa Banyuasih Kecamatan Tanjungkerta Kabupaten Sumedang Sobarna, Nanang; Prayusniar, Fadya; Azizah, Nurul; Hidayatullah, Kikin; Mira, Mira; Karsidi, Karsidi
E-Coops-Day Vol. 6 No. 2 (2025): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/qj22b483

Abstract

Koperasi merupakan instrumen strategis dalam pemberdayaan ekonomi masyarakat desa, namun pemahaman dan partisipasi masyarakat di Desa Banyuasih, Kecamatan Tanjungkerta, Kabupaten Sumedang masih rendah. Kegiatan pengabdian ini bertujuan meningkatkan pengetahuan, keterampilan, dan motivasi masyarakat dalam tahap pra koperasi sebagai fondasi pembentukan koperasi yang sehat dan berkelanjutan. Metode yang digunakan meliputi sosialisasi, penyuluhan, simulasi pembentukan koperasi, diskusi kelompok, serta evaluasi melalui pre-test dan post-test. Kegiatan dilaksanakan selama satu hari dengan melibatkan peserta dari berbagai unsur masyarakat desa. Hasil dari kegiatan ini menunjukkan peningkatan pengetahuan peserta dari rata-rata 40% menjadi 85%, serta terbentuknya kelompok kerja pra koperasi yang aktif menyusun draft anggaran dasar dan anggaran rumah tangga koperasi. Selain itu, motivasi masyarakat untuk berwirausaha melalui koperasi meningkat signifikan. Dampak kegiatan ini membuktikan efektivitas sosialisasi dan penyuluhan pra koperasi dalam meningkatkan literasi koperasi dan menjadi modal sosial penting dalam pengembangan ekonomi desa. Rekomendasi lanjutan adalah pendampingan berkelanjutan untuk memastikan keberhasilan pembentukan koperasi dan pengembangan usaha bersama.
Validity and Practicality of Manarang Module Based on Preservice Mathematics Teachers Wardani, Sri; Mira, Mira; Nurtaqiya, Nurtaqiya; Anaguna, Nursyam
Griya Journal of Mathematics Education and Application Vol. 5 No. 3 (2025): September 2025
Publisher : Pendidikan Matematika FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/griya.v5i3.864

Abstract

This research aims to develop and evaluate the validity and practicality of the Manarang module, an innovative digital teaching module based on ethnomathematics and Augmented Reality (AR) designed for prospective mathematics teacher students. This study employs the Borg and Gall model research and development methodology, which includes restricted trials, expert validation, initial product development, and planning. 32 students enrolled in the University of West Sulawesi's mathematics education studies program served as the study's subjects. Student response surveys to gauge practical features and validation sheets from media and material experts are among the research tools. The results of the study showed that the Manarang module was declared very valid with an average validation score of 90.67% for media experts and 90% for material experts. Furthermore, the practicality test resulted in an average score of 87.07 which falls into the category of very practical. These results show that the developed e-modules are valid, practical, and feasible to use as an innovative learning medium that not only presents mathematical concepts interactively and contextually through the integration of local cultures, but also utilizes AR technology to visualize abstract concepts to make them easier to understand. The Manarang module will help prospective teachers visualize geometric objects in geometric transformation learning.
MACHINE LEARNING CONTENT-BASED FILTERING WOMEN EMPOWERING RECOMMENDATIONS ON YOUTUBE Yuliana, Yuliana; Mira, Mira; Hari Kristianto, Aloysius
JURTEKSI (jurnal Teknologi dan Sistem Informasi) Vol. 11 No. 4 (2025): September 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Royal Kisaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurteksi.v11i4.4154

Abstract

Abstract: YouTube is one of the most popular video streaming platforms, but it has constraints that can cause problems when clients have difficulty finding content according to their wishes. The main objective of this study is to increase user capacity in viewing content specifically in the field of women's empowerment. By using content-based filtering techniques, the system will analyze user preferences and interests through recommendations for women's empowerment content. The data source is via the YouTube API and is analyzed using PHP programming content-based filtering techniques. The system's recommendations provide a list of women's empowerment content with a user request display. The results of the research evaluation obtained a precision value of 62%, meaning that the recommendations match the topic being searched for, namely women's empowerment. The recall value of 84% indicates that the system has succeeded in finding relations from the database. The f1-score value of 72% indicates that there is a balance between precision and recall, meaning that a system is needed that is not only accurate but also complete. While the cosine value shows a score of 0.7071 approaching the maximum value (1.0). The recommendation of the content-based filtering method produces quite effective women's empowerment content. Keywords: content-based filtering, recommendations, women Empowerment, youtube
CORPORATE TAX AVOIDANCE AND ZOMBIE FIRMS IN BUMN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Idris, Muh.; Mira, Mira; Indriana, Indriana
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 1 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i1.2767

Abstract

This study aims to analyze the effect of corporate tax avoidance on the zombie status of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX). The research method used is a quantitative approach with a causal-comparative approach, using secondary data from SOE annual reports for the 2018–2022 period, analyzed using a fixed-effects panel data regression model. The results show that tax avoidance has a significant negative effect on the zombie status of firms, meaning that the higher the level of tax avoidance, the less likely the company is to be classified as a zombie. However, firm size and leverage have no significant effect, while profitability (ROA) shows a nearly significant negative effect. The conclusion of this study is that tax avoidance can act as a short-term fiscal efficiency strategy to reduce the potential for zombification, but it is not statistically strong enough to be a primary determinant in the context of SOEs in Indonesia, which have their own structural and governance characteristics.   Keywords: Tax Avoidance, Zombie Firms, Soes, Fiscal Effectiveness, Panel Data
Pengaruh CEO Narsisme dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Muttiarni, Muttiarni; Mira, Mira; Putri, Lulu Nurrahmawati; Nurmagfirah, Nurmagfirah; Indrayani, Syarthini; Arman, Andi
Jurnal Ilmiah Akuntansi Manajemen Vol. 5 No. 1 (2022): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v5i1.2045

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh CEO narsisme dan ukuran perusahaan terhadap kinerja keuangan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan pendekatan explanatory research. Subjek yang dijadikan populasi adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2018-2020 dengan menggunakan purposive sampling diperoleh sebanyak 60 sampel. Pengujian hipotesis menggunakan alat pengujian IBM SPSS 25 for windows. Adapun hasil penelitian menunjukkan bahwa perilaku CEO narsisme tidak berpengaruh terhadap kinerja keuangan. Ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan.
Co-Authors Adziem, Faidul Afwah, Nur Aisyah Viedar, Listya Akbar Akbar Akila , Nur ali, Rita Aliya, Kesya Shafa Amalia, Triana Amraini, Amraini Anaguna, Nursyam Anastasya, Resky Angguna Aprillia, Hanura Apsari, Rosvita Maulida Ardani, Cindy Ardiyanto, Rasyifa Adila Ariani, Mahrida Dwi Arman, Andi Asih, Finda Fiji Asih, Rinda Asmarani Nur Astuti, Wiwid Badollahi, Ismail Budi Setiawan Cahyaningtyas, Christian Charley, Charley Fadli, M. Wahyuniar Faidul Adzim, Faidul Fiji Asih, Finda Firman syah Fitriani Fitriani Gudiato, Candra Gustina, Indah Hakiki, Ismi Della Hanura Aprilia, Hanura Haria Saputri Heriani, Novia Heryadi, Yadi Hidayati, Dinda Gustri Hidayatullah, Kikin Hindriyanto Dwi Purnomo Indrayani , Syarthini Indrayani, Syarthini Indriana Indriana, Indriana Irwan Sembiring Ishak, Khardianti Alviani Ismail Badollahi Izma Daud, Izma Julianto Julianto Karsidi Karsidi, Karsidi Kristianto, Aloysius Hari Kunaenih, Kunaenih Kusnanto Kusnanto Mahmud Mahmud Marta, Eni Masniah Masniah Masrullah, Masrullah Mastoah, Imas Maulidan, Refly Zidni Maya Sari Mayasari, Nur Melani, Rena Melda, Melda Miftahul Jannah Mitrayati, Mitrayati Muchriana Muchran Muh. Idris Muh. Rusdi Muhaimin Muhaimin Muhammad Khaedar Sahib Muhammad Yamin Mulyadi, Nur Amalia Agus Mursalim, Nur Ainun Muryani Arsal Muttiarni, Muttiarni Nadiva, Nadiva Nanang Sobarna Ningsih, Suci Wahyu Nofriandy, M. Annas Noor Khalilati, Noor Norhalipah, Andi Nur Fadillah Safitri Nurcahyo, Azriel Christian Nurdin K, Nurdin Nurfadillah, Asti Nurlatipah, Yeti Nurlela Nurlela Nurlina Nurlina Nurmagfirah, Nurmagfirah Nursamsi, Nursamsi Nurtaqiya, Nurtaqiya NURUL AZIZAH Odjan, Ana Mariana Kalbu Oktavia, Nor Afni Oscarito, Oscarito P, Noviyanti P, Sudirman Pitri, Rischa Arselya Dwi Prasetya, Yusuf Dimas Prayusniar, Fadya Prisilia, Ni Kadek Neviska Purnamasari, A. Wirta Putri, Lidya Oktavia Putri, Lulu Nurrahmawati Putri, Shintia Novariani Putri, Trie Akra Rachmadaniyah, Rachmadaniyah Rahmadayoni, Nurul Rahmi Rahmi Ramadhan, Mohamad Angga Bahrul Rizki Nur Ramadhani, Novia Putri Ratih Rahmawati Reski, Seri Mulia Rita Rita, Rita Royani, Sumi Rustan, Fajar Eko Purnomo Rusyda, Nurazizah Ruwaida, Laiya Sabilah, Adina Sahriani, Sisi Salam Salam Salam, Salam Salama, Nuzula Elfa sarda, Sultan Sari, Clara Chintya Sari, Linda Sevitri, Shella Shafa Aliya, Kesya Silvester, Silvester Sinar Perbawani Abrina Anggraini Siregar, Pariang Sonang Sopiah, Sopiah Sopiah, Sopiah Sri Adila Nurainiwati Sri Maryati Sri Wahyuni SRI WARDANI Sulaeman Masnan, Sulaeman Susetiadi, Sigit Suwandewi, Alit Syafriafdi, Non Syahraeni, A.Tenri Syahriani, A. Tenri Syihabudin, Syihabudin Tahir, Ayani Dinasti Azira Takdir Takdir, Takdir Taufik Iskandar Tul Jannah, Shovia Viedar, Listya Aisyah Wa Ode Rayyani Wahyudi, Fiqi Wahyudi, Firma Windari, Sulis Wulan, Diah Retno Yayan M.A Nurbayan Yolanda, Feby Yuhansyah Yuhansyah Yuhansyah, Yuhansyah Yuliana Yuliana Zidni Maulidan, Refly