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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 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 E-Link: Jurnal Teknik Elektro dan Informatika HUKUM BISNIS TIN: TERAPAN INFORMATIKA NUSANTARA Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing JiTEKH (Jurnal Ilmiah Teknologi Harapan) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) 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) DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Sosial dan Sains Economics and Business Journal Eduvest - Journal of Universal Studies Journal Global Technology Computer Jurnal Ilmu Komputer dan Sistem Informasi 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 Berita Biologi
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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 Amzana, Nurus 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 Destrinelli, Destrinelli Dewi Handayani Dewi, Arie Rafika Dian Anita Nuswantara Dodi Siregar Eka Wahjuningsih Eko Suryana Erisa, Arifah Diah Putri 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 Hasibuan, Agung Bardansyah Herawati, Emy 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 Lena Elfianty Liyyin, Sania Ma’ruf, Hamim Made Adi Andayani Mahyahya Hasfi Syah Makhnun, Intan Jauharul Marhaeni Bawana Puspitasari, Putri Dyah Maruf, Irma Rachmawati Marwan, Andi Maryaningsih, Maryaningsih Maulana Badar, Muhammad Rafli Mayadi, Muhamad Melani, Metta Muhammad Arif Efendi Musa, Fernanda Bagas Musli Ariani Nabila, Najwa Nisa Nadillah, Welia Nahrisah, Ezzah Nainggolan, Theodora MV Neneng Tita Rosita, Neneng Tita Nisa, Saskia Hairun Novendra, Sandra Noviani, Siti Alya Nurul Fitria Pratama, Anantyo Jantera Pratama, Reza Yogi Adi Priendiansah, Yoga Putri Maharani Putri, Erika Yuliana Qardhafi, Rayan Rachmat Aulia, Rachmat Rahadhiyanti, Dyah Arum Rahayu, Septya Neng Rahmadhani, Novia Rahmah Farhiyah Ramadhan, Muhammad Rezky Cahya Ramadhani, Tri Rizki Ramona, Syahwa Dwi Rangkuti, Fauzan Asyraf Redjeki, Suci Insani Revaldy, Azka Yulian Rida Perwita Sari Rifky Septian, Rachmat Rika Puspita Sari Risca Ferdiana Rismayanti Rismayanti Rismayanti Rizki, Cindy Atika Rohmah, Mufidatur Run, Pharatt Sahani, Freti Samarina, Sisi Sandra, Cindi Saputri, Olifia Riski Sarudin, Sarudin Satrio Budi Wibowo 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 TUTI RASTUTI Vazira, Mauliza Wahyu Hidayat Wahyudi, Lalu Trisna Wibowo , Bangun Yoga Wicaksono, Rheza Ernowo Widi Hidayat Widiyani, Erni Wulandari, Alda Yessi Fitri Annisah Lubis Yuliani Yuliani Yulianti, Ayundha Kusuma Yuliawati, Lia Zakiyah Tasnim