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All Journal International Journal Software Engineering and Computer Science (IJSECS) Accounting Student Research Journal
Nugroho, Adhi Septian
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Peran Moderasi Komisaris Independen Atas Pengaruh Manajemen Laba Terhadap Biaya Utang Nugroho, Adhi Septian; Harfadhilah, Putri; Firmansyah, Amrie
Accounting Student Research Journal Vol 3 No 2 (2024): ASRJ - September 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i2.9177

Abstract

Penelitian ini mempunyai tujuan untuk menganalisis pengaruh praktik manajemen laba terhadap biaya utang perusahaan, dengan menggunakan peran komisaris independen sebagai variabel moderasi. Manajemen laba dilakukan identifikasi sebagai tindakan yang dapat mempengaruhi pengambilan keputusan kreditur dan pihak terkait dengan biaya utang suatu perusahaan. Komisaris independen dianggap sebagai faktor pengawasan yang dapat memoderasi hubungan antara manajemen laba dan biaya utang. Metode penelitian ini menggunakan data keuangan perusahaan manufaktur subsektor farmasi yang terdaftar di Bursa Efek Indonesia dalam kurun waktu 2017-2021. Data penelitian ini bersumber dari laporan keuangan, laporan tahunan yang diperoleh dari laman www.idx.co.id dan laman resmi perusahaan. Analisis regresi linier berganda digunakan untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa manajemen laba tidak berpengaruh terhadap biaya utang. Selain itu, komisaris independen tidak memperlemah pengaruh positif manajemen laba terhadap biaya utang.
ETL Pipeline with DTO Normalization for IPOS Data Integration in Spring Boot Nugroho, Adhi Septian; Susetyo, Yeremia Alfa
International Journal Software Engineering and Computer Science (IJSECS) Vol. 6 No. 1 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijsecs.v6i1.6850

Abstract

IPOS point-of-sale software, widely used by Indonesian small and medium retail enterprises (UMKM), exports transaction data as Excel files with no enforced schema—producing format-variable, multi-row receipt blocks with heterogeneous date representations, locale-dependent numeric formats, and embedded unit strings that resist conventional relational import. Transforming these unstructured exports into a relational database requires a structured architectural approach capable of handling format variability, type inconsistency, and record duplication. This study designs and implements a Spring Boot-based ETL (Extract, Transform, Load) service that applies the Data Transfer Object (DTO) pattern through ten purpose-specific DTO classes covering each pipeline phase, structured within a four-layer Model-View-Controller (MVC) architecture (Controller-Service-Repository-Entity). The Extractor employs a streaming Excel reader with dynamic column-layout detection based on header keywords, producing raw String-typed ExtractedReceipt and ExtractedItem DTOs. The Transformer applies six normalization steps via four utility classes—StringNormalizer, DateParser (seven date-format patterns), NumberParser (Indonesian and Western currency formats), and a HashSet-based duplicate detector—converting raw strings into typed ValidatedReceipt and ValidatedItem DTOs with explicit error logging. The Loader performs batch inserts per 1,000 records using pre-loaded duplicate sets for O(1) lookup. The pipeline operates asynchronously, returning a jobId immediately while processing continues on a background thread. Functional evaluation across ten scenarios yielded a 100% pass rate, covering valid files, invalid file types, date-format heterogeneity, embedded-unit quantity strings, Indonesian numeric formats, cross-file and intra-file duplicate detection, grand-total reconciliation tolerance, and product-variation tracking. Performance observation shows that files of 200–500 receipts complete within 5–15 seconds. These results indicate that a DTO-centric, explicitly mapped ETL pipeline over Spring Boot MVC provides a maintainable, auditable, and production-ready solution for UMKM retail data integration.
Co-Authors Amrie Firmansyah Harfadhilah, Putri Susetyo, Yeremia Alfa