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All Journal Journal of Economic and Management (JECMA) Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Kohesi: Jurnal Sains dan Teknologi
Fiana, Okta
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Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Social Sciences Other

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Pengaruh Managerial Ownership, Company Growth, Investment Opportunity Set, dan Debt Covenant terhadap Konservatisme Akuntansi Manulu, Raja Vanaldo Boang; Fiana, Okta
Journal of Economic and Management (JECMA) Vol. 5 No. 2 (2023): Agustus
Publisher : Program Studi Manajemen Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jecma.v6i2.1228

Abstract

This study aims to determine the influence of managerial ownership, company growth, investment opportunity set, and debt covenant on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. This research uses a quantitative approach. The sampling technique uses a non-probability sampling method for the type of sampling is purposive sampling. The population in this study includes thirtytwo manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The data analysis method used is panel data regression analysis. The results of this study show that simultaneously managerial ownership, company growth, investment opportunity set, and debt covenant have a significant effect on accounting conservatism. The results of the panel data regression test can partially be seen that company growth and investment opportunity set have proven to have a positive and significant effect on accounting conservatism. While managerial ownership and debt covenants have a negative and significant effect on accounting conservatism.
Pengrajin Batik Besurek di Kota Bengkulu Tahun 1992-2020 Fiana, Okta; Hardi, Etmi
Al-DYAS Vol 3 No 1 (2024): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/aldyas.v3i1.2655

Abstract

This research describes besurek batik craftsmen in Bengkulu City from 1992-2020. The emergence of many people in the city of Bengkulu who work as batik craftsmen in order to improve their welfare and fulfill their daily living needs. The aim of this research is to describe the development of besurek batik craftsmen in Bengkulu City and the influence of the emergence of besurek batik crafts on the socio-economic life of craftsmen in Bengkulu City. The method applied in this research is the historical method which consists of four stages, namely heuristics, criticism, interpretation and historiography. The first stage is heuristic which is the stage of collecting data. The author collects data related to research that adopts two types of sources, namely primary sources and secondary sources. Primary sources were obtained from the interview answer from besurek batik craftsmen, Bengkulu government employees and traditional leaders in Bengkulu City. Before the interview was conducted, the author had prepared an interview guide, namely main questions based on the problem. Meanwhile, secondary sources are obtained from books and articles related to the research problem. Second, source criticism of the data that has been obtained by re-testing the data obtained to verify the truth. Third, data interpretation. Fourth, historiography, namely the author rewrites the research results. Based on the results of the research, it can be seen that the Besurek batik craft business in Bengkulu City began to experience development in 1992 since the inauguration of the level I government regulation for the Bengkulu region to use Besurek Batik for students and civil servants. Besurek batik was originally introduced by Mrs. Aisiyah. The besurek batik craft industry business is a business that has been carried out for generations through non-official educational channels. The besurek batik craft business can be used as the main job for craftsmen in order to fulfill their living needs. The besurek batik craft industry business has a big influence on the socio-economic life of besurek batik craftsmen in Bengkulu City. The level of social welfare, health, education, and socio-economic life of craftsmen has increased significantly.
IMPLEMENTASI DATA MINING DENGAN ALGORITMA C4.5 UNTUK MENGKLASIFIKASI TINGKAT KEPUASAN PENGGUNA TRANSJAKARTA Putri, Amelia; Liana, Dela April; Fiana, Okta
Kohesi: Jurnal Sains dan Teknologi Vol. 6 No. 6 (2025): Kohesi: Jurnal Sains dan Teknologi
Publisher : CV SWA Anugerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3785/kohesi.v6i6.9882

Abstract

Transjakarta is one of the public transportation facilities used by Jakarta residents. With the existence of Transjakarta Bus, access to transportation becomes easier and more practical for its users. With such a large number of users, there are several things that must be considered in the facilities and infrastructure provided by the Transjakarta Bus. User satisfaction is an assessment given by a user to a service, whether satisfied or not. User satisfaction with Transjakarta services has various factors such as timeliness, comfort, safety and service quality. This research was conducted to analyze the satisfaction of Transjakarta Bus users who are BSI students. This research was conducted using the c4.5 algorithm data mining method on the RapidMiner tool by giving questionnaires to 100 respondents of Transjakarta Bus public transportation. Respondent criteria include BSI students, frequency of use, and time of use of Transjakarta. The results of this study indicate that the main factor affecting Transjakarta user satisfaction is comfort. Transjakarta users are currently quite satisfied with the convenience of the current service, with a research accuracy rate of 98.00%. Transjakarta merupakan salah satu sarana transportasi umum yang digunakan oleh warga Jakarta. Dengan adanya Bus Transjakarta, akses transportasi menjadi lebih mudah dan praktis bagi para penggunanya. Dengan jumlah pengguna yang begitu banyak, ada beberapa hal yang harus diperhatikan dalam sarana dan prasarana yang disediakan oleh Bus Transjakarta. Kepuasan pengguna merupakan penilaian yang diberikan oleh seorang pengguna terhadap suatu layanan, apakah puas atau tidak. Kepuasan pengguna terhadap pelayanan Transjakarta memiliki berbagai macam faktor seperti ketepatan waktu, kenyamanan, keamanan dan kualitas pelayanan. Penelitian ini dilakukan untuk menganalisis kepuasan pengguna Bus Transjakarta yang merupakan mahasiswa BSI. Penelitian ini dilakukan dengan menggunakan metode data mining Algoritma c4.5 pada tool RapidMiner dengan memberikan kuesioner terhadap 100 responden transportasi umum Bus Transjakarta. Kriteria responden antara lain mahasiswa BSI, frekuensi penggunaan, dan waktu penggunaan Transjakarta. Hasil penelitian ini menunjukkan bahwa faktor utama yang memengaruhi kepuasan pengguna Transjakarta adalah kenyamanan. Pengguna Transjakarta saat ini cukup merasa puas terhadap kenyamanan layanan saat ini, dengan tingkat akurasi penelitian sebesar 98,00%.
Co-Authors Etmi Hardi Liana, Dela April Manulu, Raja Vanaldo Boang Putri, Amelia