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FINANCIAL ENGINEERING OR ETHICAL DILEMMA, LITERATURE REVIEW ON PROFIT MANAGEMENT Ismiantika; Rizal, Noviansyah; Heni; Rahmawati, Febriane Devi
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 5 No. 1 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v5i1.175

Abstract

Earnings management can also directly impact the quality of financial information presented in reports. Inappropriate accounting policy choices or unreasonable adjustments can affect fundamental analysis by investors and financial analysts. The objective of this research is to determine how financial engineering practices contribute to the formulation and implementation of earnings management policies in a company's financial reports, and what their impact is on the reliability of financial information presented to stakeholders. The research also aims to understand the ethical dilemmas associated with financial engineering practices and earnings management as reflected in the literature review. In the literature review structure of this study, a systematic approach is applied to conduct a literature review. The literature selection process begins with determining keywords relevant to the research scope, including terms such as "financial engineering," "ethical dilemmas," "earnings management," and other related concepts. The findings of this research indicate various financial engineering strategies, such as debt restructuring, accounting manipulation, and the use of complex financial instruments, demonstrating companies' creativity in managing their financial aspects. However, this complexity and creativity also pose challenges in interpreting financial reports, raising questions about transparency and corporate accountability. Keywords: financial engineering, earnings management, literature review.
Product Demand Forecasting in E-Commerce with Big Data Analytics: Personalization, Decision Making and Optimization Murni, Cahyasari Kartika; Choiri, Achmad Firman; Rahmawati, Febriane Devi
Journal of Informatics Development Vol. 3 No. 2 (2025): April 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/jid.v3i2.1548

Abstract

This study explores the role of Big Data in forecasting product demand in the e-commerce sector through the application of machine learning and time series methods. A quantitative descriptive approach is used, involving data collection, preprocessing, analysis, and model evaluation. Forecasting techniques applied include ARIMA for time series prediction and XGBoost for supervised learning to identify key demand factors. Model performance is evaluated using accuracy metrics such as RMSE, MAE, and MAPE. The results indicate that the XGBoost model provides the highest forecasting accuracy at 89%, while the ARIMA model achieves 78%. These findings demonstrate that Big Data significantly supports strategic decision-making in e-commerce by enhancing personalization, optimizing inventory, and enabling data-driven marketing strategies.
Pengelompokkan Kabupaten dan Kota Berdasarkan Kondisi Infrastruktur Jalan Menggunakan Hierarchical Clustering Qori’atunnadyah, Marita; Rahmawati, Febriane Devi
Journal of Informatics Development Vol. 1 No. 1 (2022): Oktober 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/jid.v1i1.1143

Abstract

Infrastruktur memiliki peranan penting bagi suatu wilayah, salah satunya infrastruktur jalan. Oleh karena itu, pemerintah perlu untuk memperhatikan kondisi jalan. Penelitian ini berfokus pada pengelompokkan wilayah berdasarkan kondisi jalan di Provinsi Jawa Timur tahun 2021. Hasil yang didapatkan menunjukkan bahwa pengelompokkan wilayah terbagi menjadi 3 cluster dengan menggunakan metode single linkage. Cluster 1 merupakan cluster kabupaten dengan kondisi jalan sedang yang memiliki 1 anggota kabupaten. Kemudian cluster 2 merupakan cluster kabupaten/kota dengan kondisi jalan baik yang memiliki anggota sebanyak 27 kabupaten/kota. Selanjutnya, cluster 3 merupakan cluster kabupaten dengan kondisi banyak jalan rusak yang memiliki 1 anggota. Berdasarkan hasil pengelompokkan tersebut, mayoritas kabupaten/kota yang ada di Provinsi Jawa Timur memiliki kondisi jalan yang baik. Namun, Pemerintah Provinsi Jawa Timur tetap perlu memperhatikan kabupaten yang terdapat pada cluster 3 karena cluster tersebut memiliki kondisi banyak jalan yang rusak, sehingga diharapkan kedepannya kondisi jalan pada kabupaten tersebut lebih baik.