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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pekommas Proceedings Konferensi Nasional Sistem dan Informatika (KNS&I) Jurnal Pendidikan Olah Raga Jurnal Pendidikan Akuntansi dan Keuangan FONDATIA Jurnal Teknologi Terpadu Building of Informatics, Technology and Science Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi dan Manajemen JINAV: Journal of Information and Visualization Indonesian Collaboration Journal of Community Services (ICJCS) SENTRI: Jurnal Riset Ilmiah Proceeding Mercu Buana Conference on Industrial Engineering DIPANEGARA KOMPUTER TEKNOLOGI INFORMATIKA (DIPAKOMTI)
Ardimansyah Ardimansyah
Universitas Dipa Makassar
Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analisis Motivasi, Sikap, dan Konsep Diri Siswa terhadap Pembelajaran Matematika Kelas VA SD Negeri 40 Pontianak Utara Angelina, Angelina; Ardimansyah, Ardimansyah; Purnomo, Sheva Readyanda
FONDATIA Vol 7 No 2 (2023): JUNI
Publisher : Pendidikan Guru Madrasah Ibtidaiyah STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/fondatia.v7i2.3469

Abstract

Mathematics actually plays an important role in various aspects of life. There are two influential factors in mathematics learning. This research analyzes internal factors that affect mathematics learning, namely motivation, attitude, and students' self-concept because these factors play a significant role in mathematics. This study aims to describe the motivation, attitude, and self-concept of students towards mathematics in class VA at SD Negeri 40 Pontianak Utara. The method used is qualitative research with a descriptive qualitative approach. The population in this study is class VA students, and a sample of seven students was selected using random sampling technique. Data collection in this study was done through observation and interviews. In the data analysis technique, the researcher observed mathematics learning and then conducted interviews, and the results were processed and analyzed. Based on the research findings, it was found that the majority of students in class VA have a significant motivation in mathematics learning, although some other students do not have an interest in learning mathematics. The attitude of class VA students towards mathematics is also quite positive, and they believe that mathematics can help them develop, although there are still students who do not feel progress and are not interested in learning mathematics. Most of the class VA students have understood their self-concept in relation to mathematics learning.
Pembentukan Pola Peminjaman Buku Pada Perpustakaan Dengan Menerapkan Metode CART dan Normalisasi Z-Score Ahyuna, A; Lasena, Marlin; Aminuddin, Rosihan; Ardimansyah, Ardimansyah; Azhar, Zulfi
Building of Informatics, Technology and Science (BITS) Vol 6 No 1 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/bits.v6i1.5238

Abstract

The library is a service place that is useful as a place to borrow all kinds of books to read or as reference material in the form of images, text or other forms. In simplifying book borrowing strategies, the library utilizes realistic borrowing data as an object for strategy discovery by exploring knowledge that can provide information to simplify the book borrowing system. Data Mining can be interpreted as data mining, where in the data mining process a data mining process is carried out which aims to find important, valuable and useful information in a very large collection of databases. If the data held is very large, it is necessary to carry out a preliminary process as a stage to help simplify the process carried out in data mining, or this process is known as data normalization. One method that can be used in the process of normalizing data is the Z-Score Normalization method. The Z-Score Normalization method is a process in the preprocessing stage by decomposing numerical attribute data which can change the values ​​in the data into a certain range. The Z-Score Normalization method itself can also be combined with other methods such as the CART method. The CART method is a method used to carry out the classification process in data mining. The classification process carried out using the CART method is based on the formation of a decision tree with the binary values ​​obtained. The CART method itself is a method used to assist in processing all types of data such as continuous, ordinal, nominal and other data. The results obtained from the Cart Method research can be applied to obtain book borrowing patterns or book association relationships in libraries in the form of rules which can provide important information about book borrowing patterns in the library
Memaksimalkan nilai perusahaan: Struktur modal, penghindaran pajak, dan faktor moderasi Rahmawati, Agustin Ike; Ardimansyah, Ardimansyah; Aryasa, Hence Made
Jurnal Manajemen Vol 21 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1328

Abstract

This research aims to investigate the influence of capital structure and Tax Avoidance on firm value, with profitability as a moderating variable and firm size as a control variable. This study adopts a quantitative research approach, focusing on the population of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. Using purposive sampling, a sample of 27 companies, equivalent to 135 research samples, was selected. Data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective company websites, as well as IDX statistics for the year 2020. The analytical techniques employed encompass descriptive analysis, classical assumption tests, multiple linear regression analysis, simultaneous test (F-test), partial test (t-test), coefficient of determination test, and moderation regression analysis (MRA), with the assistance of SPSS 18. The research findings indicate that the capital structure variable significantly influences firm value, while the Tax Avoidance variable does not significantly affect firm value. Additionally, the moderating variable of profitability significantly moderates the impact of capital structure and Tax Avoidance on firm value.
Implementasi Metode Hybrid Filtering Technique pada Penentuan Rating Pestisida Ardimansyah, Ardimansyah; Husain, Husain; Herlinda, Herlinda; Kasmawaru, Kasmawaru; Nurdiansah, Nurdiansah; Marsa, Marsa
Jurnal Teknologi Terpadu Vol 10 No 1 (2024): Juli, 2024
Publisher : LPPM STT Terpadu Nurul Fikri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54914/jtt.v10i1.1184

Abstract

Pesticides result from mixing organic chemicals that farmers use to protect their rice plants from disease. Farmers find it difficult to determine pesticide selection due to insufficient information.  So many pesticide products are available on the market, and their various advantages make it increasingly difficult for farmers to choose pesticides suitable for certain rice diseases. This research aims to provide farmers with recommendations on determining the best pesticide to eradicate rice diseases. The wrong choice of pesticide used can harm or reduce farmers' crop yields. This research used the Hybrid Filtering Technique combined with Content Based Filtering and Collaborative Filtering methods to search for weight values ​​and rating prediction values ​​using price criteria, pesticide ingredients, and form (liquid, solid, powder). The results of the calculation analysis of implementing the hybrid filtering technique method for each alternative criterion can simulate a ranking to recommend the best pesticide to eradicate the causes of rice disease. This research has concluded that the rating carried out by farmers who have used pesticides influences the determination of the rating value for each pesticide product. The system test results showed that the type of pesticide with the highest rating value was the enquity pesticide, with a value of 2,256.
Uncovering the Meaning of Accountability: Is the Village-Owned Enterprises (BUMDes) Accountable? Putra, Novrialdi Budi; Rusliyawati, Rusliyawati; Damayanti, Fera; Ardimansyah, Ardimansyah
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.62945

Abstract

This study aimed to comprehend the implementation of the principles of accountability, transparency, and involvement in managing Village-Owned Enterprises (BUMDes). BUMDes must be accountable and transparent and prioritize community engagement since the initial capital for BUMDes derives from the Village Fund Allocation (ADD), frequently allocated from the State Budget (APBN). The study employed a Descriptive Qualitative and Phenomenological approach. The primary research data source was interviews with BUMDes management informants and secondary sources include BUMDes yearly financial statements, associated regulations, documentation, and other files. The study’s findings demonstrated that the participation of initial capital of BUMDes sourced from village funds, that BUMDes financial statements are regularly submitted to the local head, head of BPD, and the community, that BUMDes operational managers do not understand the accounting treatment of BUMDes financial statements based on Permendes No. 3 of 2021 due to limited competence, that expenditures in the form of social funds are recorded and reported in the BUMDes annual report. The accountability principle has been pursued; however, it requires to be improved. Ease of access to information is provided through village websites, village videotrons, and village information boards that explain the variety of village financial information. In addition, BPD as an internal supervisor conducts checks and supervision from the establishment, management, and accountability of BUMDes by AD/ART. The principle of transparency has been implemented in BUMDes management. Involve the community actively in the establishment and establishment of BUMDes through consensual deliberation to apply participatory principles.
Memaksimalkan nilai perusahaan: Struktur modal, penghindaran pajak, dan faktor moderasi Rahmawati, Agustin Ike; Ardimansyah, Ardimansyah; Made Aryasa, Hence
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to investigate the influence of capital structure and Tax Avoidance on firm value, with profitability as a moderating variable and firm size as a control variable. This study adopts a quantitative research approach, focusing on the population of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. Using purposive sampling, a sample of 27 companies, equivalent to 135 research samples, was selected. Data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective company websites, as well as IDX statistics for the year 2020. The analytical techniques employed encompass descriptive analysis, classical assumption tests, multiple linear regression analysis, simultaneous test (F-test), partial test (t-test), coefficient of determination test, and moderation regression analysis (MRA), with the assistance of SPSS 18. The research findings indicate that the capital structure variable significantly influences firm value, while the Tax Avoidance variable does not significantly affect firm value. Additionally, the moderating variable of profitability significantly moderates the impact of capital structure and Tax Avoidance on firm value
Determinants of Effective Tax Rates in Indonesia’s Energy Sector Andika, Andika; Yantiana, Nella; Espa, Vitriyan; Kurniawan, Rudy; Rusmita, Sari; Ardimansyah, Ardimansyah
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 9 (2025): SENTRI : Jurnal Riset Ilmiah, September 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i9.4604

Abstract

Taxes serve as a fundamental source of state revenue, contributing to economic growth and enhancing societal well-being. However, the challenges of increasing tax revenue have become increasingly complex, especially in the energy sector, which significantly contributes to the national budget. This study examines how capital intensity, firm size, and Return on Assets (ROA) affect the Effective Tax Rate (ETR). This study examines firms listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023, collecting data through purposive sampling. The data analysis employs multiple regression methods using panel data. The results indicate that capital intensity has a negative impact on ETR, firm size does not contribute significantly, and ROA also negatively affects ETR. These findings imply that the government can formulate strategies to address tax evasion in the energy sector, thereby optimizing tax revenue for the state
UNVEILING THE FUTURE OF ARTIFICIAL INTELLIGENCE TECHNOLOGY: IS THE ACCOUNTANT GENERATION READY? Yulindisti, Elga; Ardimansyah, Ardimansyah; Mahendra, Fiqih Yusril; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.627

Abstract

The rapid development of Artificial Intelligence (AI) has significantly impacted the accounting sector, creating both opportunities and challenges for professionals and students. This study analyzes the readiness of accounting students and practitioners in Indonesia to adopt AI technologies, focusing on their Artificial Intelligence Technology Readiness (AITR). Using the Theory of Planned Behavior (TPB) framework, the study examines the influence of practitioner status, age, gender, technology skill level (TSL), and location on AITR. Data from 100 respondents (students and practitioners) were collected through surveys and analyzed using multiple linear regression with bootstrapping. The research found that students have higher AITR than practitioners, with TSL emerging as the most significant factor. Age, gender, and location show no significant effects. These findings highlight the need for curriculum reforms integrating AI-related skills and practical experiences to meet industry demands. This study provides valuable insights for educators and policymakers to enhance the competencies of future accountants in AI-driven workplaces.
Money Matters: Investigating Mental Accounting Proxies in Indonesia through Behavioral Accounting Lens Ardimansyah, Ardimansyah; Putri, Della Arnita; Wulandari, Hesty Safitri; Haryono, Haryono; Yunita, Khristina
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.58906

Abstract

ABSTRACTThe main objective of this research is to provide a historical context for the development of mental accounting studies in Indonesia, specifically by analyzing how the field of mental accounting has evolved in Indonesia, with a focus on the topics covered in the articles published in accredited accounting journals. Among the 72 accredited accounting journals and those indexed in the Science and Technology Index (SINTA) ranking second and third, a total of 8 articles representing accounting research in Indonesia were identified. This study analyzes the development of the mental accounting field using the charting the field approach. The articles or journals are classified in this research according to research topics, research methodologies, and publication years. Based on the mapping conducted, articles with mental accounting topics were predominantly based on quantitative methods. Research on mental accounting topics needs to be continuously developed given its importance in everyday implementation.Keywords: Accredited Journal, Accounting Research, Mental Accounting.ABSTRAKTujuan utama dari penelitian ini adalah untuk memberikan konteks sejarah bagi perkembangan kajian mental accounting di Indonesia secara khusus menganalisis bagaimana bidang akuntansi mental telah berkembang dari waktu ke waktu di Indonesia dengan fokus pada topik artikel tersebut yang telah diterbitkan dalam jurnal akuntansi terakreditasi. Di antara 72 jurnal akuntansi terakreditasi dan jurnal akuntansi yang terindeks Science and Technology Index (SINTA) dengan peringkat kedua dan tiga besar, yang memuat total 8 (delapan) artikel yang mewakili penelitian akuntansi Indonesia. Studi ini menganalisis bagaimana perkembangan bidang akuntansi mental melalui penggunaan pendekatan charting the field. Artikel atau jurnal diklasifikasikan dalam penelitian ini sesuai dengan topik penelitian, metodologi penelitian, dan tahun publikasi. Berdasarkan hasil pemetaan yang dilakukan, artikel dengan topik mental accounting didominasi oleh metode kuantitatif. Penelitian dengan topik mental accounting harus terus dikembangkan mengingat pentingnya dalam implementasi sehari-hari.Kata Kunci: Jurnal Terakreditasi, Riset Akuntansi, Akuntansi Mental
Rancangan Sistem Informasi E-Rapor Siswa Berbasis Web Menggunakan Algoritma Selection Sort Rahmaniar, Rahmaniar; Ayuvitasari, Sindi; Ardimansyah, Ardimansyah; Fatmasari, Fatmasari
Dipanegara Komputer Teknologi Informatika Vol. 16 No. 1 (2024): Jurnal Dipanegara Komputer Teknik Informatika (DIPAKOMTI)
Publisher : Universitas Dipa Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36774/dipakomti.v16i1.1502

Abstract

Sytem informasi e rapor digunakan untuk menampilkan hasil nilai belajar siswa disetiap semesternya, dengan system tersebut orang tua juga bisa memantau atau mengetahui hasil belajar anak-anaknya. System informasi e rapor menjadi pengganti buku rapor serta membantu guru dalam mengelola data-data nilai siswa. Penelitian ini bertujuan untuk menentukan peringkat siswa menggunakan algoritma selection sort.. Dari hasil penelitian ini dapat disimpulkan bahwa algoritma selection sort berhasil diterapkan dalam penentuan peringkat sehingga dalam rapor siswa kita bisa melihat peringkat masing-masing siswa.
Co-Authors ., Rusliyawati Ahyuna, A Aldi Susanto AMINUDDIN, ROSIHAN Andika Andika Angelina Angelina Aryasa, Hence Made Ayuvitasari, Sindi Cucut Susanto Damayanti, Fera Fatmasari Fatmasari Fatmasari Fatmasari Haryono Haryono Heriadi Heriadi Herlinda Herlinda, Herlinda Hidayati, Netta Husain Husain Ilham Surya Fallo Indo Intan Jimmy H Moedjahedy Kasmawaru, Kasmawaru Khristina Yunita Komang Aryasa Mahendra, Fiqih Yusril Marlin Lasena Marsa, Marsa Michael Gibran Yusuf Dani Mochamad Anshori Muhamad Fatchan Muhammad Alamsyah Nurdiansah, Nurdiansah Purnomo, Sheva Readyanda Putra, Novrialdi Budi Putri, Della Arnita Rafles Ginting Rahmaniar Rahmaniar Rahmaniar Rahmaniar, Rahmaniar Rahmawati, Agustin Ike Rismayani Rismayani Rudy Kurniawan Sadly Syamsuddin Samuel PD Anantadjaya Santi Santi Sari Rusmita Sindi Ayuvitasari Siti Rahayu Susanto, Aldi Susi Indriyani Syamsuddin, Sadly Vitriyan Espa Wa Ode Dwiki Bella Avista Wiranto Arismunandar Wulandari, Hesty Safitri Yantiana, Nella Yulindisti, Elga Zulfi Azhar