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All Journal TELKOMNIKA (Telecommunication Computing Electronics and Control) EMITTER International Journal of Engineering Technology BAREKENG: Jurnal Ilmu Matematika dan Terapan SINTECH (Science and Information Technology) Journal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Teknik Informatika (JUTIF)
Khaera Tunnisa, Khaera
Institut Teknologi Bacharuddin Jusuf Habibie
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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OPTIMIZING DEFINED BENEFIT PENSION PLAN FUNDING: COMBINING ENTRY AGE NORMAL METHOD AND SINGLE SALARY APPROACH Ekasasmita, Wahyuni; Rahmi, Nur; Tunnisa, Khaera; Amal, Muhammad Ikhlashul
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 19 No 3 (2025): BAREKENG: Journal of Mathematics and Its Application
Publisher : PATTIMURA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/barekengvol19iss3pp1553-1564

Abstract

The sustainability of defined benefit pension plans relies heavily on effective funding strategies. This study aims to develop an optimized funding strategy for Defined Benefit Pension Plans by integrating the Entry Age Normal (EAN) method with the Single Salary Approach (SSA). The Entry Age Normal method provides a systematic way to distribute the cost of pension benefits over the career of employees, ensuring long-term stability. Meanwhile, the Single Salary Approach simplifies salary projections, making it easier to manage fund contributions while accounting for future wage inflation. To evaluate the effectiveness of this integrated approach, we conducted a case study using salary and pension fund data collected from internal records at Institut Teknologi Bacharuddin Jusuf Habibie (ITH), a higher education institution. Through a series of simulations and sensitivity analyses, we demonstrate that integrating these methods not only minimizes funding volatility but also improves the accuracy of pension liabilities estimation. For instance, at age 25.83, the actuarial liability is Rp 38,929,501, reflecting a relatively low liability at a younger age. As employees approach retirement, the liability increases significantly. At age 47.17, the liability reaches Rp 191,823,284, demonstrating the impact of salary growth and length of service on future benefits. Additionally, for the same age of 25.83, the actuarial liability under SSA-EAN is Rp 37,980,001, which is slightly lower than the EAN estimate. Pension benefits projected under SSA-EAN are also slightly lower than those under EAN, indicating potential cost savings. The findings provide a viable framework for pension plan administrators seeking to achieve both financial sustainability and predictability in managing pension obligations. By integrating SSA with EAN, this study offers a practical solution that addresses key challenges in the actuarial valuation of defined benefit plans, ensuring more stable and predictable pension funding.
MSMEs Recommendation System using Item-Based Collaborative Filtering and LightGBM Machine Learning Mar’atuttahirah, Mar’atuttahirah; Tunnisa, Khaera; Ra, Danang Fatkhur Razak; Najwa, Hafizah; Fahrisal, Januar
Jurnal Teknik Informatika (Jutif) Vol. 6 No. 5 (2025): JUTIF Volume 6, Number 5, Oktober 2025
Publisher : Informatika, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jutif.2025.6.5.5292

Abstract

Micro, Small, and Medium Enterprises (MSMEs) face challenges in recommendation systems for digital economy growth, particularly in participatory development and sustainable revenue optimization. This study aims to develop a recommendation system using Item-Based Collaborative Filtering and LightGBM for stock prediction and item recommendation at Kedai Pesisir MSME. Based on 1,229 transaction records from January to July 2025, we performed preprocessing, feature engineering, and LightGBM training to generate daily stock predictions and monthly priorities for August 2025 to January 2026. Evaluation yielded RMSE 0.069, MAE 0.034, and MAPE 1.14%, indicating high accuracy. This advances informatics by providing a scalable AI tool for MSME inventory management and revenue enhancement, supporting strategic decisions in dynamic markets.
Peningkatan Pembelajaran Daring Guru TKIT AL Azizi Melalui Pelatihan Learning Management System Interaktif: Pelatihan Learning Management System Interaktif Darti Akhsa, Alvian Tri Putra; Tunnisa, Khaera; Rosmiati, Rosmiati; Mar'atuttahirah, Mar'atuttahirah; Rahman, Rakhmadi; Abdullah B; Chintami Darti Akhsa, Amaliah; Baharuddin, Siti Hajar
Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 1 (2025): Volume 7 No 1, Desember 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/atjpm.v7i1.7382

Abstract

Pembelajaran daring menjadi kebutuhan penting dalam menunjang proses pendidikan, terutama pada situasi yang mengharuskan interaksi jarak jauh. Namun, di TKIT Al Azizi Parepare, proses pembelajaran daring masih terbatas karena belum adanya platform terpusat untuk mengelola materi ajar dan tugas siswa. Guru masih mengandalkan aplikasi WhatsApp untuk komunikasi dan pengumpulan tugas, yang menyebabkan dokumentasi tidak terstruktur dan kurangnya efektivitas pemantauan perkembangan siswa. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan keterampilan guru dalam memanfaatkan Learning Management System (LMS) melalui pelatihan pembelajaran interaktif. Metode pelaksanaan mencakup observasi, koordinasi dengan mitra, pengembangan LMS berbasis web, penyusunan modul pelatihan, dan pelaksanaan pelatihan disertai pretest dan posttest. Peserta pelatihan adalah 15 guru TKIT Al Azizi Parepare. Hasil pelatihan menunjukkan peningkatan signifikan pada pemahaman penggunaan LMS, dari 20% peserta yang familiar sebelum pelatihan menjadi 86,67% setelah pelatihan. Ketertarikan guru untuk menggunakan LMS juga meningkat dari 66,67% menjadi 93,34%. Pelatihan ini berhasil meningkatkan kesiapan guru dalam mengadopsi pembelajaran daring yang lebih interaktif, terstruktur, dan terdokumentasi dengan baik, sehingga mendukung transformasi digital di lingkungan sekolah.
Co-Authors Abdullah Abdullah Abdullah B Abdullah B Aditya, Muh. Tri Akmal Baharuddin Syam Al-Amin, Muh. Alvian Tri Putra Darti Akhsa Alya Wulan Apriliyani Amal, Muhammad Ikhlashul Andi Nurfadillah Ali Apriliyani, Alya Wulan Baharuddin, Siti Hajar Barik Alfito, Ramadan Chintami Darti Akhsa, Amaliah Danang Fatkhur Razak Darti Akhsa, Alvian Tri Putra Fahrisal, Januar Fathuresqi, Fathuresqi Fatwa, Syafira Hakim, Nur Fadillah Iping Supriana Suwardi Januar Fahrisal Lukman Hakim Mar'atuttahirah, Mar'atuttahirah Maratuttahirah Maratuttahirah, Maratuttahirah Mar’atuttahirah Mar’atuttahirah, Mar’atuttahirah Najwa, Hafizah Najwa, Hafizhah Noel Ivander Pusung Nur Fadillah Hakim Nurhalizah, Siti Pusung, Noel Ivander Ra, Danang Fatkhur Razak Raden Mohamad Herdian Bhakti Rakhmadi Rahman Ramadhan, Syam Syahru Razak, Danang Fatkhur Rolly Maulana Awangga, Rolly Maulana Rosmiati Rosmiati Rosmiati Rosmiati Siti Nurhalizah Suryabuana, Andi Sahra Syafira Fatwa Syafrial Fachri Pane Syafrial Fachri Pane, Syafrial Fachri Tri Aditya, Muh Wahyuni Ekasasmita