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LILIS SETYOWATI
UNIVERSITY OF MUHAMMADIYAH MALANG
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Smart Presentation Control Using Hand Gesture Recognition Setyowati, Lilis; Hans Naufal Granito
International Journal Science and Technology Vol. 4 No. 2 (2025): July: International Journal Science and Technology
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijst.v4i2.2244

Abstract

Presentation is an activity conducted to express opinions in public, aimed at decision-making or providing new insights on a particular matter. During presentations, audience engagement often suffers due to several disruptions faced by the speaker, such as having to pause to change slides, mismatched transition timing by the moderator when changing slides, and other issues. In order to avoid these distractions, Smart Presentation Feature is designed to provide an effective presentation experience. This feature runs on Windows operating system and is developed using MediaPipe, OpenCV, PyAutoGUI, win32gui module, PyInstaller, and a virtual environment using Miniconda. This feature works by reading the user’s hand gesture to determine the control actions for the presentation. According to a user satisfaction questionnaire consisting of 11 questions, each with 5 criteria ranging from “Strongly Disagree” to “Strongly Agree”, The final score was 89.26% in total, which translates to “Strongly Agree”. This signifies that users are satisfied with the Smart Presentation Feature.
PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Fatmawati, Ira Maulidya; Setyowati, Lilis; Ratnawati, Juli; Purwantoro, Purwantoro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/fb4j4t29

Abstract

Penelitian ini bertujuan sebagai upaya dalam menyelidiki pengaruh antara berbagai faktor seperti profitabilitas, leverage, dan capital intensity terhadap praktik penghindaran pajak pada perusahaan-perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2019 hingga 2023. Metode penelitian ini menggunakan teknik purposive sampling, dengan total populasi sebanyak 462 perusahaan dan menghasilkan 266 sampel akhir setelah dilakukan penghapusan data outlier. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan metode regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Variabel dependen dalam penelitian ini adalah penghindaran pajak yang diukur menggunakan indikator CETR (Cash Effective Tax Rate). Sementara itu, variabel independen terdiri dari profitabilitas, leverage, dan capital intensity, yang masing-masing diukur melalui ROA (Return on Assets), DAR (Debt to Assets Ratio), dan CIR (Capital Intensity Ratio). Hasil penelitian menunjukkan bahwa profitabilitas dan capital intensity berpengaruh signifikan terhadap penghindaran pajak, sementara leverage tidak menunjukkan pengaruh yang signifikan terhadap penghindaran pajak. Penelitian ini menyarankan agar pemerintah memperkuat pengawasan perpajakan dan perusahaan supaya menjaga keseimbangan antara efisiensi pajak serta kepatuhan terhadap peraturan perpajakan, demi mendukung kelangsungan bisnis perusahaan. Kata kunci: Penghindaran Pajak; Profitabilitas; Leverage; Capital Intensity
Co-Authors Adistyawan, Guritno Ahmad Lani, Ahmad Ahmad Yusuf Kresna Andi S Anggraini Dwi Kurnia Aprilia Yana Anggreini Arum, Siska Dewi Atsari, Amalia Zati Bertalya Bertalya Diana Hardiyanti Durya , Ngurah Pandji Mertha Agung Edy Sulistiyawan, Edy Erma Wahyu Mashfufa Fathimah Fathimah Fatmawati, Ira Maulidya Fitriyani, Novia Gebregziabher, Angesom Asgele Gentri Zulfika Hadi Saputro, Dian Festiana Hans Naufal Granito Henny Dwi Susanti Ika Rizki Anggraini Imang Dapit Pamungkas Indah Mulyani Izzatuna, Nurul Farrah Juli Ratnawati Kalinda, Tan Rachel Khikmatul Mu'jizah Kim Budiwinarto Kirana, Alvina Janice Luthfitasari, Meivika Machmuddah, Zaky Mahfufa, Nur Aini Mangatur Nababan, Mangatur Marin Putri Muzdalifah Mu'jizah, Khikmatul Mulyadi Mulyadi Nadia Mar'atu Sholihah Nadia Mar'atu Sholihah Ningrum, Nadila Ayu Nur Aini Nur Lailatul Masruroh Nur Melizza Nurilla Kholidah nurlaila choirina, rachma Nurlaila Nurlaila Nurmansyah Perkasa Ricky Setiawan Ollyvia Freeska Dwi Marta Purwantoro Purwantoro Purwantoro Purwantoro Purwantoro Purwantoro Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Rois, Amadea Anna Saputri, Novriska Viendi Dwi Septawan, Siarizky Cahyaharta Setiyawan, Sholeh Sholihah, Nadia Mar'atu Siwi Indarti Sunardi Sunardi Sunardi Supriyadi Supriyadi Syamsiar, Syamsiar Syamsul Arifin untung lasiyono Vega Valentine Wahyu, Erma Widiyanti, Ika Kusuma Wikan Isthika, Wikan Yunitasari, Febby Ana Zahid Fikri