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Building the Concept of Siri'na Pacce in The Aspiration of Corporate Social Responsibility Ari Utomo Saputra; Nengsi Sudirman; Ari Ayu
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8fayea02

Purpose: This study aims to explore the application of the cultural value of "Siri' Na Pacce" in corporate social responsibility (CSR) in the field of accounting. Motivation: Accounting is now not only about recording as if accounting is like a robot that serves the interests of capital owners and does not care about the surrounding conditions, accounting must be explored by providing benefits to the surrounding environment after exploiting natural resources and human resources. Therefore, accounting must foster a sense of concern for nature in its own way because humans are truly created with full feelings in themselves. Analysis Method: The methodology used is a literature study, with an analysis of the concept of CSR and its relationship to local Bugis-Makassar values, namely shame (Siri') and compassion (Pacce). Findings: The findings show that the integration of these values can encourage more ethical and socially responsible accounting practices because someone who instills this siri' na pacce culture as their identity will be fairer to society and nature itself. Implications: This study has significant potential in enriching CSR literature in Indonesia, as well as strengthening the importance of local ethics in sustainable business policies. Originality/Value: This study provides a deeper understanding of the concept of siri'na pacce which also has practical contributions for companies, local communities, and academic literature that want to combine local wisdom with CSR principles.

Integrating Machine Learning Algorithms into Decision Support Systems for Predicting BBNI Stock Mursyid Ardiansyah; Ari Utomo Saputra
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/py88s888

This study focuses on integrating machine learning models into a Decision Support System (DSS) for predicting BBNI stock prices and generating actionable investment recommendations. The research aims to address the challenges of stock price prediction by evaluating the performance of four models: Multiple Linear Regression (MLR), Support Vector Machine (SVM), Random Forest (RF), and Artificial Neural Networks (ANN). The methodology involves collecting and preprocessing BBNI stock data from 2019 onward, training and evaluating the models using metrics such as Mean Absolute Error (MAE), Root Mean Square Error (RMSE), and R-squared, and incorporating the best-performing model into the DSS. The findings reveal that MLR outperformed other models, achieving an MAE of 18.29, RMSE of 23.73, and an R-squared value of 0.9995, indicating high predictive accuracy. RF performed slightly worse but remained competitive, while SVM and ANN exhibited poor results due to limitations in handling complex patterns or tuning issues. The DSS, powered by MLR, successfully generated buy, sell, or hold recommendations based on stock price predictions, with investment simulations confirming its reliability. This study contributes to the field of financial decision-making by demonstrating the effectiveness of MLR in stock price prediction and DSS integration. However, limitations include reliance on historical data and potential model bias. Future research should explore hybrid models and advanced techniques such as deep learning to enhance predictive capabilities. The proposed DSS offers a practical tool for investors, combining robust machine learning insights with user-friendly decision-making support.

ANALISIS PERAN CRASH PROGRAM PIUTANG NEGARA DALAM PENERIMAAN NEGARA BUKAN PAJAK DI MASA PANDEMI COVID-19 PADA KPKNL LAHAT Ari Utomo Saputra; Asrijal Akib; Amelia Rizkyanti
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.163

The Covid-19 pandemic has an incredible impact on all aspects. One is the economic aspect that has experienced a decline in state reception. One of the government’s efforts to make the economic wheel run and recover is to provide a debt drainage program or a state debt crash program. The aim of this research is to know the role of the crash program in PNBP in particular the State Tax Management Costs (PPN Biad) during the Covid-19 pandemic on the Office of State Wealth and Lending Services (KPKNL) All. In this study, the method used by the author is a qualitative descriptive method. Qualitative research is a research approach that is descriptive and tends to analyze. Qualitative data analysis techniques used are inductive techniques and in this study the author uses secondary data. The Crash Program of State Payments plays a role in State Non-tax Acceptance (PNBP) especially on State payments. This was seen from the significant increase in the achievement of the implementation of PNBP Piutang State in 2020 on KPKNL Allat in the time of the Covid-19 pandemic, the increase has occurred since the establishment of the Edaran Number SE-1/KN/2020 About the Acceleration Program of State Piutang Management. ABSTRAK Pandemi Covid-19 memberikan dampak yang luar biasa terhadap segala aspek. Salah satunya adalah aspek ekonomi yang mengalami penurunan pada penerimaan negara. Salah satu upaya pemerintah agar roda perekonomian dapat berjalan dan dapat kembali pulih yaitu memberikan Program Keringanan Utang atau Crash Program Piutang Negara. Tujuan penelitian ini adalah untuk mengetahui peran crash program dalam PNBP khususnya Biaya Administrasi Pengurusan Piutang Negara (Biad PPN) selama pandemi Covid-19 pada Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Lahat. Pada penelitian ini metode yang digunakan oleh penulis adalah metode kualitatif deskriptif. Penelitian kualitatif merupakan pendekatan penelitian yang bersifat deskriptif dan cenderung analisis. Teknik analisis data kualitatif yang digunakan yakni teknik induktif dan dalam penelitian ini penulis menggunakan data sekunder. Crash Program Piutang Negara berperan dalam Penerimaan Negara Bukan Pajak (PNBP) khususnya pada Biad Piutang Negara. Hal tersebut dilihat dari kenaikan signifikan pada capaian realisasi PNBP Piutang Negara tahun 2020 pada KPKNL Lahat di masa pandemi Covid-19, kenaikan tersebut terjadi sejak ditetapkannya Surat Edaran Nomor SE-1/KN/2020 Tentang Program Percepatan Pengurusan Piutang Negara.

Analisis Penerapan Akuntansi Aset Tetap pada Kabupaten Pati Jawa Tengah Silvi Purnama Devi; Ari Utomo Saputra
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i2.368

Abstract : Fixed assets are resources that clearly have a valuable life of more than one year that are utilized or expected to be utilized in local government operations or for the common good. This research aims to determine the classification, measurement and disclosure of fixed asset bookkeeping applications at Pati Regency Regional Financial and Resource Institutions using government bookkeeping principles. The accounting rules governing the creation and presentation of government financial accounts are known as Government Accounting Standards (SAP). This study uses library research methodology in a qualitative way. This can be achieved by comparing how fixed asset accounting is implemented in the Regional Financial and Resource Institutions of Pati Regency using PSAP No. 07. The results of this research indicate that compliance with the preparation of financial reports at the Regional Asset Financial Institution in the Pati Region is in accordance with Government Accounting Standards Statement No. 07 of 2010 and Government Accounting Standards. In this research, we have complied with PSAP Policy No. 7 concerning reduction, termination, deletion, as well as classification, recognition and assessment. Abstrak : Aset tetap adalah sumber daya yang jelas memiliki umur yang berharga lebih dari satu tahun yang dimanfaatkan atau diharapkan untuk dimanfaatkan dalam operasi pemerintah setempat atau untuk kepentingan bersama. Penelitian ini bertujuan untuk menentukan klasifikasi, pengukuran dan pengungkapan aplikasi pembukuan aset tetap pada Lembaga Keuangan dan Sumber Daya Daerah Kabupaten Pati dengan menggunakan prinsip pembukuan pemerintah. Aturan akuntansi yang mengatur penciptaan dan penyajian rekening keuangan pemerintah dikenal sebagai Standar Akuntansi Pemerintah (SAP). Studi ini menggunakan metodologi penelitian perpustakaan dengan cara yang kualitatif. Hal tersebut dapat dicapai dengan membandingkan bagaimana akuntansi aset tetap diterapkan di Lembaga Keuangan dan Sumber Daya Daerah Kabupaten Pati dengan menggunakan PSAP No. 07. Hasil dari penelitian ini menunjukkan bahwa kepatuhan penyusunan laporan keuangan pada Lembaga Keuangan Aset Regional Daerah Pati sesuai dengan Pernyataan Standar Akuntansi Pemerintah No. 07 tahun 2010 dan Standar Akuntansi Pemerintah. Dalam penelitian ini telah mematuhi Kebijakan PSAP No. 7 tentang pengurangan, penghentian, penghapusan, serta klasifikasi, pengakuan, dan penilaian.

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