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Mendeteksi Orisinalitas Citra Menggunakan Teknik Error Level Analysis dan Metadata Abrori, Rian; Fitria, Maulidah; Bullah, Habi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1169

The current development of digital image technology is often misused by certain parties to carry out fraudulent acts that can harm other people, for example what is often encountered in society is proof of bank transfers that have been manipulated. This study aims to detect image originality in an image using the Error Level Analysis (ELA) and Metadata techniques in Forensicallybeta web-based applications. Research model by completing two image files consisting of original images and manipulated images. The results showed that Forensicallybeta with the Error Level Analysis (ELA) and Metadata techniques were able to detect the authenticity of an image, so it was appropriate to determine whether the image file was original or manipulated

Mendeteksi Orisinalitas Citra Menggunakan Teknik Error Level Analysis dan Metadata Rian Abrori; Maulidah Fitria; Habi Bullah
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1169

The current development of digital image technology is often misused by certain parties to carry out fraudulent acts that can harm other people, for example what is often encountered in society is proof of bank transfers that have been manipulated. This study aims to detect image originality in an image using the Error Level Analysis (ELA) and Metadata techniques in Forensicallybeta web-based applications. Research model by completing two image files consisting of original images and manipulated images. The results showed that Forensicallybeta with the Error Level Analysis (ELA) and Metadata techniques were able to detect the authenticity of an image, so it was appropriate to determine whether the image file was original or manipulated

Cash Holding and Company Performance in the Media & Entertainment Industry in Indonesia: Trends and Impacts Before and After COVID-19 Fitria, Maulidah; Cahyani, Arie
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v4i1.13598

This study aims to analyze the financial performance and cash holding of media and entertainment (M&E) companies in Indonesia over the past ten years (2014-2023), with a focus on the trends and impacts of the COVID-19 pandemic. The main variables analyzed include cash holding, revenue, operating profit, and total assets. We use descriptive analysis to identify trends, and Wilcoxon Test by R Studio to test hypothesis. The results show that the M&E industry in Indonesia has experienced significant dynamics in terms of liquidity, assets, revenue, and operating income over the past decade, especially in the face of the challenges of the COVID-19 pandemic. In addition, we found significant changes in firms' cash holding during the pandemic, with an increase in average cash holding after COVID-19. This is a risk mitigation strategy and a precautionary step for M&E companies in the face of post-pandemic uncertainty. It provides important insights for financial managers and policymakers in understanding the patterns of financial performance and liquidity management in the M&E industry, especially in the face of crisis situations.

Sosialisasi Perpajakan melalui Tax Goes to Campus guna Membangun Kepedulian dan Kesadaran Pajak Chamalinda, Khy'sh Nusri Leapatra; Fitria, Maulidah
Ahsana: Jurnal Penelitian dan Pengabdian kepada Masyarakat Vol. 3 No. 1 (2025): Februari 2025 - Ahsana: Jurnal Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/ahsana.v3i1.373

Sebagai salah satu sumber utama penerimaan negara, pajak memiliki peran penting dalam pembangunan dan kemajuan negara. Namun, tingkat kesadaran dan kepatuhan pajak di Indonesia masih terbilang sangat rendah. Hal ini disebabkan oleh kurangnya pemahaman, kepedulian dan kesadaran pajak dari masyarakat. Upaya Direktorat Jenderal Pajak (DJP) untuk mengatasi permasalahan tersebut adalah dengan melaksanakan inklusi kesadaran pajak untuk generasi muda (calon wajib pajak di masa depan). Mengindahkan inisiasi DJP tersebut, kolaborasi antara KPP Pratama Bangkalan dan Tax Center UTM dilakukan, yaitu dengan mengadakan acara Tax Goes to Campus. Kegiatan ini berbentuk sosialisasi yang bertujuan untuk memberikan pemahaman dan kesadaran kepada para mahasiswa (generasi Z) tentang pentingnya kepedulian dan kesadaran pajak. Peserta kegiatan sosialisasi ini berjumlah 200 mahasiswa yang berasal dari Fakultas Ekonomi dan Bisnis (FEB) dan Fakultas Hukum (FH) UTM. Diharapkan melalui kegiatan ini dapat menumbuhkan sikap kepedulian dan kesadaran pajak, sehingga dapat mengoptimalkan kepatuhan pajak dimasa depan.

Sosialisasi Perpajakan melalui Tax Goes to Campus guna Membangun Kepedulian dan Kesadaran Pajak Chamalinda, Khy'sh Nusri Leapatra; Fitria, Maulidah
Ahsana: Jurnal Penelitian dan Pengabdian kepada Masyarakat Vol. 3 No. 1 (2025): Februari 2025 - Ahsana: Jurnal Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/ahsana.v3i1.373

Sebagai salah satu sumber utama penerimaan negara, pajak memiliki peran penting dalam pembangunan dan kemajuan negara. Namun, tingkat kesadaran dan kepatuhan pajak di Indonesia masih terbilang sangat rendah. Hal ini disebabkan oleh kurangnya pemahaman, kepedulian dan kesadaran pajak dari masyarakat. Upaya Direktorat Jenderal Pajak (DJP) untuk mengatasi permasalahan tersebut adalah dengan melaksanakan inklusi kesadaran pajak untuk generasi muda (calon wajib pajak di masa depan). Mengindahkan inisiasi DJP tersebut, kolaborasi antara KPP Pratama Bangkalan dan Tax Center UTM dilakukan, yaitu dengan mengadakan acara Tax Goes to Campus. Kegiatan ini berbentuk sosialisasi yang bertujuan untuk memberikan pemahaman dan kesadaran kepada para mahasiswa (generasi Z) tentang pentingnya kepedulian dan kesadaran pajak. Peserta kegiatan sosialisasi ini berjumlah 200 mahasiswa yang berasal dari Fakultas Ekonomi dan Bisnis (FEB) dan Fakultas Hukum (FH) UTM. Diharapkan melalui kegiatan ini dapat menumbuhkan sikap kepedulian dan kesadaran pajak, sehingga dapat mengoptimalkan kepatuhan pajak dimasa depan.

Management Control System in Islamic Microfinance Institution: A Case Study of BMT Owned by Pesantren in Pamekasan Fitria, Maulidah; RF, Rahayu Dewi Zakiyah; Syaifullah, Moh
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

This study explores the design and implementation of Management Control Systems (MCS) in Islamic microfinance institutions, focusing on Baitul Maal wat Tamwil (BMT) owned by Islamic boarding schools (pesantren) in Pamekasan. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis to gain insights into how MCS operates in a unique religious and cultural context. The analysis is guided by the Merchant and Van der Stede framework, which categorizes control into results control, action control, personnel control, and cultural control. Findings reveal that BMTs within pesantren emphasize cultural and personnel controls rooted in Islamic values and pesantren traditions, while results and action controls are adapted to balance both financial performance and socio-religious objectives. A unique finding is that employee recruitment often involves performing shalat istikharah (prayer for guidance) by the management or kyai (religious leader) before finalizing hiring decisions, reflecting a deep integration of spiritual values in personnel management. This study contributes to the literature on management control systems by highlighting how religious-based organizations integrate spiritual and economic goals in their management practices. It also provides practical implications for improving governance and accountability in Islamic microfinance institutions.

The Role of Artificial Intelligence in Enhancing the Effectiveness and Efficiency in Audit Firms Hady, Aufar Fadlul; Fitria, Maulidah
Journal of Sharia Economics, Banking and Accounting Vol 2, No 1: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i1.142

This research explores how Artificial Intelligence (AI) can revolutionize audit practices by investigating how AI can be implemented in audit firms and the resulting impact on those practices. The research design utilizes a qualitative case study approach, which provides in-depth insight into the adoption of AI within audit firms. By examining the perspectives of auditors, managers, and other stakeholders, this research highlights the factors that influence AI implementation. The research findings reveal that AI offers powerful tools for audit firms, namely automating repetitive tasks, analyzing massive data sets to detect risks, and improving communication and collaboration. These advancements could result in greater efficiency, potentially better audit quality, and more streamlined workflows. However, challenges remain. Auditors may exhibit biases toward human specialists, and data quality is critical to successful AI integration. Overall, this research contributes valuable knowledge to both academic literature and practical applications in auditing.

The Effect of Return on Asset, Investment Opportunity Set and Firm Size on Earnings Management Arie Cahyani; Fitria, Maulidah; Lestari, Ayu Ambang
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p148-154

This study aims to examine the influence of Return on Assets (ROA), Investment Opportunity Set (IOS), and firm size on earnings management in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Earnings management refers to the deliberate actions by management to influence financial reporting outcomes to meet specific objectives, such as maintaining a favorable image among investors. Based on signaling theory, management conveys information to the market as a signal of the firm’s future prospects, often represented through reported earnings. This study adopts a quantitative approach using purposive sampling, resulting in 14 selected companies and a total of 70 observation data points. The analytical method employed is multiple linear regression with classical assumption testing. The results indicate that ROA, IOS, and firm size do not simultaneously have a significant effect on earnings management. Individually, none of these independent variables significantly influence earnings management. These findings suggest that profitability, investment opportunities, and firm size are not the main factors driving earnings management practices in the property and real estate sector. Other factors outside the model may play a more dominant role in shaping managerial behavior related to earnings reporting.

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