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All Journal Berkala Ilmiah Pendidikan Biologi (BioEdu) Indonesian Journal of Applied Linguistics (IJAL) JURNAL ILMU MANAJEMEN DAN BISNIS BERITA BIOLOGI Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi GIZI INDONESIA JURNAL MANAJEMEN MOTIVASI Pendas : Jurnah Ilmiah Pendidikan Dasar The Southeast Asian Journal of Midwifery JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ALGORITMA : JURNAL ILMU KOMPUTER DAN INFORMATIKA Gorontalo Accounting Journal Jurnal Pengabdian Magister Pendidikan IPA Jurnal Gemaedu Jurnal Ilmiah Akuntansi Manajemen Akademika : Jurnal Keagamaan dan Pendidikan Informatika HUKUM BISNIS TIN: TERAPAN INFORMATIKA NUSANTARA Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing JiTEKH (Jurnal Ilmiah Teknologi Harapan) Jurnal UNITEK Yayasan Cita Cendikiawan Al Khwarizmi Jurnal SAINTIKOM (Jurnal Sains Manajemen Informatika dan Komputer) Jurnal Ilmu Komputer dan Sistem Komputer Terapan (JIKSTRA) Bima Journal : Business, Management and Accounting Journal EFL Education Journal Riset Akuntansi (RISTANSI) Golden Ratio of Finance Management International Journal of Multidisciplinary Research and Literature (IJOMRAL) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Dehasen Untuk Negeri Journal of General Education and Humanities Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Prosiding University Research Colloquium Jurnal Karya Abdi Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Economics and Business Journal Eduvest - Journal of Universal Studies Jurnal Dehasen Mengabdi Equilibrium: Jurnal Ekonomi Syariah Journal Global Technology Computer La Zhulma jurnal ekonomi syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Multidisciplinary Journals Jurnal Kecerdasan Buatan dan Teknologi Informasi International Journal of Economics, Business and Innovation Research Diversity Guidance and Counseling Journal Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam JIKUM: Jurnal Ilmu Komputer Al Fitrah: Journal Of Early Childhood Islamic Education Smart Humanity: Jurnal Pengabdian Masyarakat Journal of Computer Science Artificial Intelligence and Communications NAAFI: JURNAL ILMIAH MAHASISWA Jurnal Pengabdian Masyarakat Berdampak Berita Biologi
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Classification of Customer Credit Risk Levels Using the Random Forest Method: A Case Study on Microfinance Institutions Damayanti, Fera; Budiman, Arief; Sundari, Siti; Nainggolan, Theodora MV
Journal of Computer Science, Artificial Intelligence and Communications Vol 2 No 2 (2025): November 2025
Publisher : Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/jocsaic.v2i2.59

Abstract

Credit risk classification plays a crucial role in supporting financial institutions, especially microfinance institutions, in assessing the ability of customers to repay loans. This study aims to develop a credit risk classification model using the Random Forest method, which is known for its accuracy and robustness in handling classification problems. The research uses a dataset obtained from a microfinance institution consisting of various customer attributes such as income, age, loan amount, repayment history, and employment status. The dataset is preprocessed and divided into training and testing sets to evaluate model performance. The Random Forest algorithm is then applied to build a classification model that categorizes customers into three credit risk levels: low, medium, and high. The results show that the Random Forest model achieves a high level of accuracy, with a classification precision of 89%, recall of 87%, and F1-score of 88%. These findings indicate that Random Forest is an effective technique for credit risk classification and can be implemented by microfinance institutions to support better decision-making in credit approval processes. This research also highlights the potential of machine learning techniques in enhancing credit risk management and minimizing non-performing loans.
PROFITABILITAS SEBAGAI MEDIATOR DALAM PENGARUH DIVERSITY DAN INCLUSION TERHADAP NILAI PERUSAHAAN DI INDONESIA Attamimi, Fauzan; Sundari, Siti
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 2 (2025): Oktober 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i2.176

Abstract

This study aims to analyze the impact of diversity, inclusion, and profitability on firm value and the role of profitability as a mediator in companies in the basic materials sector. This study applies a quantitative approach. The data used are secondary data obtained from the company's annual report and sustainability report. The data were analyzed using SPSS software through a series of analytical methods such as descriptive statistical analysis, classical assumption tests, path analysis, and hypothesis testing. The findings of this study indicate that diversity and inclusion have an influence on firm value and profitability. Furthermore, profitability is proven to significantly impact firm value, but cannot act as a mediator in the relationship between diversity and inclusion on firm value. These findings indicate that diversity and inclusion practices not only have a direct impact on firm value but also strengthen the company's profitability performance. This study enriches the literature on the role of diversity and inclusion in the context of firm value and provides the latest empirical evidence in the material-based industrial sector. These results emphasize the importance of managing diversity and inclusion as a long-term strategy to increase organizational trust and stability.
Analysis Of Stock Returns On The Asean Stock Exchange In 2024 In Support Of SDGS 3 Moderated By Company Size Fitria, Nurul; Yuhertiana, Indrawati; Sundari, Siti
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2616

Abstract

This study aims to analyze the effect of Sales Growth, Debt to Equity Ratio (DER), and Environmental, Social, and Governance (ESG) Disclosure on stock returns, as well as to examine the role of company size as a moderating variable in health sub-sector companies listed on the ASEAN Stock Exchange in 2024. The health sector was chosen based on its contribution to the achievement of Sustainable Development Goal (SDG) 3, namely Good Health and Well-Being. This study uses secondary data in the form of financial reports and sustainability reports that contain GRI 2, 300, and 400 standards. Of the total population of 147 companies, 75 companies met the purposive sampling criteria. Data analysis was conducted using Moderated Regression Analysis (MRA). The results showed that all variables affected stock returns. The moderation results indicated that company size did not moderate sales growth and DER on stock returns. However, company size was found to strengthen the effect of ESG Disclosure on stock returns. This study makes an important contribution by showing that sustainability disclosure not only creates a positive image for companies but can also increase stock returns. The increase in stock returns supports the achievement of SDG 3 through increased investor interest, which encourages more investment funds for sustainable health business practices.
The Role of Financial Performance in The Relationship Between Human Resource Accounting Disclosure and Company Value Noviani, Siti Alya; Sundari, Siti; Haryati, Tantina
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.287

Abstract

This study aims to analyze the effect of Human Resource Accounting (HRAC) disclosure on firm value, with financial performance as a mediating variable. This quantitative study uses secondary data in the form of annual reports and sustainability reports from 14 companies during the 2020–2024 period, with a total of 70 observations. HRAC disclosure is measured using the Human Resource Disclosure Index through a content analysis approach. Firm value is proxied by Net Asset Value (NAV) transformed into the natural logarithm, while financial performance is measured using ROA. Data analysis was performed using path analysis with SPSS software, and the Sobel test to examine the role of financial performance as a mediating variable. The results show that HRAC disclosure affects firm financial performance, but does not directly affect firm value. Financial performance is proven to affect firm value in a negative direction. The results of the Sobel test indicate that financial performance plays a significant role as a mediating variable in the relationship between HRAC disclosure and firm value. These findings indicate that HRAC disclosure affects firm value indirectly through financial performance. ASDM disclosure functions as supporting information and additional signals for investors, but is not yet able to become the main determinant in the direct formation of company value.
Inovasi Mesin Batako Berbasis Iot Untuk Pengolahan Limbah Plastik Guna Mendukung Kemandirian Ekonomi Berkelanjutan Siregar, Dodi; Sundari, Siti; Irwan, Ade; Nahrisah, Ezzah
Dedikasi Sains dan Teknologi (DST) Vol. 5 No. 2 (2025): Artikel Pengabdian Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v5i2.7611

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Desa Ujung Rambung, Kecamatan Pantai Cermin, Kabupaten Serdang Bedagai. Wilayah ini menghadapi permasalahan serius dalam pengelolaan limbah plastik dan keterbatasan teknologi tepat guna untuk pemberdayaan ekonomi masyarakat. Program ini bertujuan untuk mengembangkan inovasi mesin batako otomatis berbasis Internet of Things (IoT) dan optimalisasi produksi kompos sebagai solusi terpadu yang mendukung ekonomi sirkular desa. Metode pelaksanaan meliputi pelatihan manajemen organisasi, penerapan teknologi pengolahan limbah, serta pendampingan pemasaran digital. Hasil kegiatan menunjukkan peningkatan signifikan dalam manajemen kelompok, produksi kompos berkualitas, dan pemanfaatan limbah plastik menjadi batako ramah lingkungan. Selain itu, inovasi IoT memungkinkan pemantauan suhu dan tekanan produksi secara otomatis, meningkatkan efisiensi dan konsistensi mutu produk. Program ini berkontribusi terhadap peningkatan pendapatan masyarakat, pengurangan limbah, dan penciptaan lapangan kerja baru berbasis teknologi tepat guna.
Desain dan Implementasi Aplikasi Steganografi Dual Mode Berbasis Java untuk Menyembunyikan Pesan Teks dan Gambar Sundari, Siti; Vazira, Mauliza; Fitri, Monica Annisa; Hafizah, Hafizah
JIKUM: Jurnal Ilmu Komputer Vol. 2 No. 2 (2026): JIKUM: Jurnal Ilmu Komputer, November 2026
Publisher : LEMBAGA KAJIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (LKPPL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62671/jikum.v2i2.201

Abstract

Steganography is a method of protecting information by hiding secret messages within a carrier medium, making their presence difficult for others to detect. This research aims to design and build a Java-based dual-mode steganography application that can hide text messages within text (text-to-text) and image messages within text (text-to-image). This application was created using the Java programming language with an object-oriented programming approach, and utilizes the Base64 encoding technique as a means of embedding data. The research methods applied included requirements analysis, system design, implementation, and application testing. The test results demonstrated that this application can effectively hide and extract text messages and images, while using a password as an additional layer of security. We hope this application can be a practical solution for maintaining the confidentiality of digital data, while also serving as a useful steganography learning tool for students.
The Influence of FOMO and Impulsive Buying on Students' Personal Financial Management Moderated by Self Control Hasanah, Safrina; Sundari, Siti
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.767-774

Abstract

Purpose: This research aims to examine the relationship between the fear of missing out (FOMO) and impulsive buying, with self control as a moderating variable.  Methodology: This study employs a quantitative method with the population being undergraduate students of state universities in Surabaya. Using a purposive sampling technique, 100 samples were obtained. The SmartPLS 4.0 application was used as a data analysis technique. Results The results of the study indicate that low fear of missing out and impulsive buying have a positive impact on students' personal financial management. Self-control can moderate the impact of fear of missing out and impulsive buying on students' personal financial management. Findings: This study highlights that state university students in Surabaya are able to control themselves from the influence of FOMO and impulsive buying. Novelty and originality: This study contributes to the development of knowledge about personal financial management of students influenced by fomo and impulsive buying, especially among Gen Z of State Universities in Surabaya. Conclusion: The lower the level of FOMO and impulsive buying, the better the student's personal financial management. and high self-control, able to control the influence of FOMO and impulsive buying. Type of Paper: Reasearch Paper
Impact of Financial Literacy, Income, and Lifestyle On The Financial Behavior of Accounting Students In Surabaya Khamdi, Muhammad Afif; Sundari, Siti
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.907-916

Abstract

Purpose: This study aims to analyze how financial literacy, income, and lifestyle influence the financial behavior of accounting students at state universities in Surabaya. Methodology: A quantitative, correlational research design was applied, with 100 respondents selected using Slovin’s formula and simple random sampling. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). Results: The study found that financial literacy, income, and lifestyle all significantly and positively influence students' financial behavior. Findings: Financial literacy, income, and lifestyle play critical roles in shaping the financial behavior of students, emphasizing the importance of financial education. Novelty & Originality: This study contributes to the literature by highlighting the roles of financial literacy, income, and lifestyle in influencing students' financial behavior, focusing on Surabaya, an under-researched area. Conclusion: Improving financial literacy and fostering a frugal lifestyle can significantly enhance financial decision-making among students. Type of Paper: Empirical Research
Human Resource Accounting and Financial Performance: Evidence from Indonesia’s Health Sector (2018–2023) Rahmadhani, Novia; Sundari, Siti
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1117-1130

Abstract

Purpose: This study aims to examine the effect of Human Resource Accounting (HRA), proxied by employee training costs, salary costs, and pension costs, on financial performance, proxied by Return on Assets (ROA), in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Methodology: A quantitative approach with purposive sampling resulted in a final sample of 8 companies. Data were obtained through secondary documentation and analyzed using panel data regression with EViews 13. Results: The results show that employee salary costs have a significant positive effect on ROA (p < 0.05), while training and pension costs do not significantly impact financial performance (p > 0.05). Findings: The result underlines the strategic importance of competitive compensation, whereas the impact of training and pensions may be hindered by inconsistent implementation. Novelty: he study contributes new insights by applying panel data regression in the underexplored Indonesian healthcare sector and incorporating three HR cost indicators over a six-year period. Originality: This research uniquely focuses on post-pandemic financial performance in relation to HR cost efficiency in the healthcare sector. It also integrates Resource-Based Theory to interpret the strategic role of human capital in enhancing firm performance. Conclusion: Employee salary expenses significantly contribute to ROA, suggesting the importance of competitive compensation in improving financial outcomes. However, training and pension costs lack a direct and significant impact, implying that their effectiveness may depend on better alignment with corporate strategy and performance measurement systems. Future studies are encouraged to explore broader sectors and incorporate variables like HR accounting disclosure and wage dynamics. Type of Paper: Research Article.
STUDI KUANTITATIF PEMANFAATAN SISTEM INFORMASI KEUANGAN DAERAH DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Putri, Erika Yuliana; Sundari, Siti
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2732

Abstract

This study aims to examine the impact of the utilization of the Regional Financial Information System (SIKD) and the implementation of good governance principles on the quality of local government financial statements The population of this study consists of 123 employees working at the Regional Secretariat, specifically within the Office of the Regent of Gresik Regency. The sampling technique employed is purposive sampling based on specific criteria, resulting in a total sample of 32 respondents. Data analysis was conducted using the SmartPLS software. The findings indicate that both the use of SIKD and the application of good governance have a significant relationship with the quality of local government financial statements.
Co-Authors Aan Erlyana Fardhani, Aan Erlyana Adib, Muhammad Al Ahmad Bashri Alhamd, Laode Alin Lindayani Amelia, Siti Anggraeni, Meita Ayu Annisah, Yessi Fitri Annur Rofiq Areta Puspa Ariadi, Deni Ariantara, Yudi Arief Budiman Arviani, Frezca Inghe Arya, Bambang Asih, Munjiat Setiani Atmawijaya, Rianto Attamimi, Fauzan Aulia, Fauzah Ayu Ningrum, Sita azizah, Fitriyah nur Azzahra, Putri Dalimunthe , Raudah Zaimah Damayanti, Fera Destrinelli Destrinelli, Destrinelli Dewi Handayani Dewi, Arie Rafika Dian Anita Nuswantara Dodi Siregar Eka Wahjuningsih Eko Suryana Endah Susilowati Erisa, Arifah Diah Putri Fadhilla, Siti Nurul Faisal, Ilham Fitri, Monica Annisa Fitriani, Devy Julia Hadi, Moch. Rizky Oktavian Hafizah Hafizah Hairiyanto Hairiyanto, Hairiyanto Halawa, Mariana Hamim Ma’ruf Harahap, Febri Alfiani Putri Harahap, Musbar Fandi Hartono, Leydinda Lailingga Haryati, Tantina Hasanah, Safrina Hidayah, Astika Nurul Holifatur Rohman Hudori, Rizki Febri Hultaria, Ela I Putu Sukmaantara Imamyartha, David Indrawati Yuhertiana Irwan, Ade Isnalita Jusuf Wahyudi Khairuniza, Nabila Khairunnisa Khairunnisa Khairunnisa Khamdi, Muhammad Afif Khoirunnisa, Indah KINTAMANI, ENDANG Kukuh Budi Ihtiari Kurniati Lena Elfianty Liyyin, Sania Ma’ruf, Hamim Made Adi Andayani Mahyahya Hasfi Syah Makhnun, Intan Jauharul Manneh, Kekoto Mardiah Mardiah Marhaeni Bawana Puspitasari, Putri Dyah Marwan, Andi Maryaningsih, Maryaningsih Maulana Badar, Muhammad Rafli Mayadi, Muhamad Melani, Metta Muhammad Arif Efendi Muhammad Wahyu Hidayat, Muhammad Wahyu Musa, Fernanda Bagas Musli Ariani Nabila, Najwa Nisa Nadillah, Welia Nahrisah, Ezzah Nainggolan, Theodora MV Neneng Tita Rosita, Neneng Tita Nisa, Saskia Hairun Noviani, Siti Alya Nurul Fitria Oktavianti , Amanda Pratama, Anantyo Jantera Pratama, Fingky Hendika Pratama, Reza Yogi Adi Priendiansah, Yoga Putri Maharani Putri, Erika Yuliana Putri, Khairien Eka Qardhafi, Rayan Qurniati, Nofi Rachmat Aulia, Rachmat Rahadhiyanti, Dyah Arum Rahayu, Septya Neng Rahmadhani, Novia Rahmah Farhiyah Rahmania, Nelly Ramadhan, Muhammad Rezky Cahya Ramona, Syahwa Dwi Rangkuti, Fauzan Asyraf Redjeki, Suci Insani Revaldy, Azka Yulian Rida Perwita Sari Rifky Septian, Rachmat Rika Puspita Sari Risca Ferdiana Risdalina Rismayanti Rismayanti Rismayanti Rizki, Cindy Atika Rohmah, Mufidatur Rozzi, Yoli Andi Run, Pharatt Sahani, Freti Sallaby, Achmad Fikri Samarina, Sisi Sandra, Cindi Saputri, Olifia Riski Sarudin, Sarudin Satrio Budi Wibowo Selviani Sesung, Rusdianto Sherli Sadila Sholihat, M. Nuur’aini Sitepu, Andre Pratama Siti Masrifatul Fitriyah Solly Aryza SRI RAHAYU Sukowati, Egi Mulia Asa Sultania, Tri Sumi Khairani, Sumi Supiyandi Supiyandi Sutrisna Sutrisna Syahputra, M Yogie Syahputri, Nenna Irsa Taqwa, Laksamana Utami, Intan Sukma Vazira, Mauliza Wahyu Hidayat Wahyudi, Lalu Trisna Wibowo , Bangun Yoga Widi Hidayat Widiyani, Erni Wulandari, Alda Yessi Fitri Annisah Lubis Yuliani Yuliani Yulianti, Ayundha Kusuma Yuliawati, Lia Zakiyah Tasnim