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Studi Literatur Terkait Peranan Teori Agensi pada Konteks Berbagai Issue di Bidang Akuntansi Sutisna, Dede; Nirwansyah, Moch.; Ningrum, Sekar Ayu; Anwar, Saeful
Karimah Tauhid Vol. 3 No. 4 (2024): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v3i4.12973

Abstract

Agency theory atau teori agensi dilandasi tiga asumsi utama, yakni asumsi terkait karakteristik manusia, struktur keorganisasian dan informasi. Ketiga unsur ini yang menjadi landasan agency theory atau teori agensi dalam menggambarkan keterkaitan antara principal dan agen. Dimana hal ini cukup relevan dengan beberapa issue dibidang akuntansi, seperti kecurangan (fraud), tata kelola perusahaan nilai perusahaan dan pemeriksaan (audit). Tujuan penelitian ini ialah diharapkan penelitian ini menjadi referensi bagi pembaca, bagi mereka yang tertarik melakukan penelitian di bidang akuntansi dengan menggunakan teori agensi sebagai grand theory-nya. Metode penelitian penelitian ini yakni metode penelitian studi literatur dengan menggunakan data sekunder dari berbagai jurnal ilmiah nasional dan internasional terkait agency theory, fraud, good corporate governance, nilai perusahaan dan audit. Penelitian ini menggunakan metode Sampling Non Probabilitas Purposive. Berdasarkan hasil pencarian pada google scholar, jumlah artikel yang digunakan 25 artikel yang berkaitan dengan issue yang berhubungan dengan Teori Agensi. Issue-issue tersebut antara lain, tata kelola perusahaan (good corporate governance), pemeriksaan (audit), kecurangan (fraud) dan nilai perusahaan. Dimana dari hasil analisis masih terdapat beberapa research gap diantara penelitian terdahulu berkaitan dengan issue tersebut.
Teknik Humor Bahasa pada Pertunjukan Konto GRUP KOMEDIAN東京03 (TOKYO ZERO SAN) Ningrum, Sekar Ayu; Roni, Roni; Nurhadi, Didik
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 4 No. 2 (2023): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v4i2.641

Abstract

Understanding Japanese humor culture is closely related to understanding Japanese communication culture in order to facilitate the communication process in the era of globalization. In this research, the researcher examines further the humor techniques used in the konto performance of the comedian group 東京03 (Tokyo Zero San) based on Berger's theory of humor techniques in order to understand the humor techniques generally used by Japanese society. In this research, the most data falls into the classification of humor techniques, language indicators of exaggeration and repartee, with 5 data each being obtained, Classification of humor language techniques: allusion, insults, and misunderstanding, each with 3 data, classification of humor techniques: bombast, definition, facetiousness, infantilism, over literalness, puns, and satire with 2 data. And classification of humor techniques, irony, ridicule and sarcasm, each of which only obtained 1 data.
Tinjauan Literatur Sistem Rekomendasi Film: Mengidentifikasi Pendekatan Terbaik Febrianti, Rizkia Saski; Ningrum, Sekar Ayu; Triyono, Gandung
Jurnal Algoritma Vol 22 No 2 (2025): Jurnal Algoritma
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/algoritma/v.22-2.3011

Abstract

The recommendation system is a crucial element in various digital platforms, particularly within the entertainment industry. Its presence helps users discover films that align with their preferences. As the popularity of digital platforms continues to rise in the modern era, the main challenge lies in meeting users’ needs for relevant recommendations amid the diversity and ever-increasing volume of available content. This study focuses on a literature review to determine the most suitable methods to be applied in movie recommendation systems. The urgency of this research lies in the importance of a platform’s ability to provide recommendations that are not only relevant but also capable of enhancing user engagement and satisfaction. The proposed solution in this study involves applying methods that can analyze user preferences and behavior to improve the accuracy and level of personalization within the recommendation system. The research employs the Systematic Literature Review (SLR) method by collecting articles published between 2020 and 2024 from the Google Scholar database, all of which are relevant to the topic of movie recommendation systems. From the search results, 20 selected articles were used as the basis for analysis. Based on the analysis of these articles, it was found that up until the end of 2024, the most widely used method in movie recommendation systems is Collaborative Filtering, achieving the highest precision rate of 89% and a recall value of 96%.