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All Journal OKTAL : Jurnal Ilmu Komputer dan Sains Jurnal Ekonomi dan Bisnis
Muhamad Fikri
Universitas Pamulang
Humanities Astronomy Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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Sistem Pendukung Keputusan Untuk Menentukan Kelayakan Menjadi Guru Tetap Yayasan Menggunakan Metode Simple Additive Weighting (Studi Kasus Yayasan Pendidikan Islam Assa Adah Tajurhalang) Muhamad Fikri; Aries Saifudin
OKTAL : Jurnal Ilmu Komputer dan Sains Vol 2 No 02 (2023): OKTAL : Jurnal Ilmu Komputer Dan Sains
Publisher : CV. Multi Kreasi Media

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Abstract

Commonly carried out in schools, especially at the Assa Adah Islamic Education Foundation. Assessment, evaluation and awarding are carried out aimed at spurring the performance of teachers in the teaching and learning process so as to improve teacher achievement, the assessment is carried out to obtain honorary teachers who will be appointed as permanent teachers at this time. In practice, discrepancies often occur in terms of determining the results of the selection of prospective teachers for permanent foundations because each criterion does not have an assessment weight. In addition, the process of data collection and report generation is still done manually. So it is less effective and allows data loss. To determine recommendations and minimize discrepancies in values in determining the results of prospective permanent teachers of the foundation, the Simple Additive Weighting method can be used, this method is a method in multiattribute decision making, in this study the Simple Additive Weighting method is used for the process of weighting the criteria and the ranking process of honorary teachers whose achievements with predetermined criteria. The results of this study produce a ranking report of prospective teachers who have good performance who have been selected, and the output of the application can assist decision makers in choosing alternatives to appointing permanent teachers to the foundation. The application in this research is implemented using the PHP programming language and the database using Mysql.
PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT DAN SALES GROWTH TERHADAP TAX AVOIDANCE Muhamad Fikri; Evita Vibriana Wulandari
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.127

Abstract

This study aims to analyze the effect of company characteristics on tax avoidance. Company characteristics in this study are proxied by profitability and leverage. This research employs a quantitative method with an associative approach. The population of this study consists of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, resulting in a number of companies that meet the research criteria. The type of data used is secondary data, obtained from the companies’ annual financial statements. The data analysis method applied is panel data regression analysis using statistical software. The results indicate that profitability has no significant effect on tax avoidance, while leverage has a positive and significant effect on tax avoidance. These findings suggest that companies with higher levels of debt tend to utilize interest expenses as a deduction to reduce taxable income, thereby encouraging tax avoidance practices. This study is expected to contribute to the development of accounting and taxation literature and provide insights for company management and policymakers in formulating tax regulations.
Co-Authors Aries Saifudin Evita Vibriana Wulandari