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All Journal International Journal of Applied Business Research International Journal of Community Service & Engagement Indonesian Journal of Economics and Management Jurnal Pengabdian Masyarakat Bestari (JPMB) Industrial Research Workshop and National Seminar Jurnal Bisnis dan Kewirausahaan Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Journal of Comprehensive Science SWARNA Indonesian Journal of Society Development (IJSD) Jurnal Sosial dan Sains SWARNA: Jurnal Pengabdian Kepada Masyarakat
Riauli Susilawaty Hutapea
Jurusan Akuntansi, Politeknik Negeri Bandung
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Analisis Perbandingan Peramalan Anggaran Pengelolaan Sampah dengan Metode ARIMA, Exponential Smoothing, dan Least Square dalam Meningkatkan Green economy Kota Bandung Marshela, Chindy; Hutapea, Riauli Susilawaty
Indonesian Accounting Research Journal Vol. 5 No. 3 (2025): Indonesian Accounting Research Journal (June 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i3.6611

Abstract

Environmental degradation caused by waste problems in Bandung City requires preventive action through the implementation of a waste management program based on the principles of a green economy. The execution of this program requires funding; however, the budget has not been stable to date. This study aims to forecast the waste management budget of Bandung City for the years 2025–2026. This research is a descriptive study with a quantitative and qualitative approach. The forecasting methods used in this research are ARIMA, Exponential Smoothing, and Least Squares. Data collection was carried out by obtaining waste budget data for the years 2018–2024 from the Performance Accountability Report of Government Agencies (LKIP) of the Environmental and Sanitation Agency of Bandung City. Data analysis was performed using EViews 12. The results indicate that ARIMA is the best forecasting method, with the lowest MAPE value compared to the other two methods, at 2.71%.
Pengaruh Kualitas Sistem “Financial Technology” (Fintech) terhadap Kepuasan Pengguna Paylater Di Kota Bandung Susilawaty Hutapea, Riauli; Gunawan, Arwan; Djuwarsa , Tjetjep; Trisyanto Surya, Rendra
Journal of Comprehensive Science Vol. 2 No. 2 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i2.240

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh Kualitas Sistem “Financial Technology” (Fintech) Terhadap Kepuasan Pengguna Paylater. Fintech semakin berkembang seiring dengan semakin canggihnya teknologi informasi dan komunikasi yang merambah ke berbagai aspek. Salah satunya dalam payment system yaitu terdapat alternatif dalam sistem pembayaran dengan menggunakan sistem paylater. Layanan paylater menawarkan pengguna bertransaksi lebih cepat, mudah, praktis namun sederhana dibandingkan dengan kartu kredit. Adanya kemudahan dalam penggunaan Paylater menyebabkan terjadinya penyalahgunaan data pribadi pengguna serta keluhan terhadap kesalahan sistem dan pelayanan. Penelitian ini dilakukan di kota Bandung dengan responden para pengguna Paylater. Sampel yang digunakan sebanyak 130 responden dengan menggunakan teknik purposive sampling dan menetapkan kriteria tertentu. Metode penelitian ini menggunakan metode deskriptif kuantitatif dan regresi linier sederhana serta alat uji analisis menggunakan Perangkat Lunak SPSS 26. Hasil penelitian ini menunjukkan bahwa kualitas sistem “financial technology” (Fintech) berpengaruh positif dan signifikan terhadap kepuasan pengguna Paylater di Kota Bandung.
Peran Intellectual Capital dan Profitabilitas terhadap Nilai Perusahaan Ishak, Jouzar Farouq; Irawan, Arry; Tripuspitorini, Fifi Afiyanti; Hutapea, Riauli Susilawaty; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6802

Abstract

In 2015, countries around the world adopted 17 goals with 169 fundamental targets to address issues affecting the world. The Sustainable Development Goals (SDGs) are a global commitment to improve the welfare of people for a better life. Each of the 17 SDGs has specific targets that need to be achieved by 2030 with everyone needing to do their part such as governments, individuals, and the private sector in this case industry. This study aims to determine the role of intellectual capital and profitability on firm value. The study sample consists of companies listed on Index Lq-45 on the Indonesia Stock Exchange from 2018 to 2024 using purposive sampling technique. This study employs a quantitative method. The data used in this study are secondary data obtained from financial reports published by the Indonesia Stock Exchange as well as annual reports published on company website. Hypotheses are tested using multiple linear regression analysis. The result show that, partially, intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, all variables have a significant positive effect on firm value.
Co-Authors Ahmad Syarief Andina Tri Dewanti Anisa, Suci Arry Irawan Arry Irawan, Arry Arwan Gunawan Barnas, Benny Brendan T Chen Carol Yirong Lu Carolina Magdalena Lasambouw Chikita Bela Martunisa Dahtiah, Neneng Deni Mulyana DESI NATALIA, DESI Devi Rahayu Andista Dian Imanina Burhany Djuwarsa , Tjetjep Eni Wijaya Firdayati Arifin, Nurul Fitri Puspitasari Gina Siti Nur Afiah Gunawan , Arwan Hadiani, Fatmi Hastuti Hastuti Ishak, Jouzar Farouq Lina Setiawati Marshela, Chindy Mia Rosmiati Mochamad Umar Mai Mulyandani, Vina citra Nadiati Arifha Nurani Nono Wibisono Pakpahan, Rosma Priyatiningsih, Katharina Putra, Sugih Sutrisno Putri, Hannisa Oktora Putri, Salwa Ananda Raden Ayu Syarifa Rahmawati, Amelia Reffi Trinovayanti Purwanto Rendra Trisyanto Surya Rudini Faina Dewi Sembiring, Etti Ernita Septian Dwi Priyatmoko Shadra, Mutiara Sudradjat Sudradjat Sulistia Suwondo SUMIYATI SUMIYATI SURYA, Rendra Trisyanto Syam, Yasmin Az Zahra Syarief, Mochamad Edman Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Trisyanto Surya, Rendra Usmani, Usmani Vitasya Utami Marsu Marsa Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti