Claim Missing Document
Check
Articles

Found 4 Documents
Search

ANALYSIS OF ECONOMIC GROWTH RATE, HUMAN DEVELOPMENT INDEX, AND OPEN UNEMPLOYMENT RATE ON POVERTY RATE IN BANDUNG REGENCY 2011-2023 Rachman, Dani; Satria Putra, Chanra
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.6859

Abstract

This study investigates the impact of economic growth rate, human development index (HDI), and open unemployment rate on the poverty rate in Bandung Regency from 2011 to 2023. Using panel data regression analysis, the study examines how these macroeconomic variables influence poverty levels over time. The results show that economic growth and the unemployment rate do not have a statistically significant effect on poverty. However, HDI has a significant negative effect, suggesting that improvements in education, health services, and overall living conditions play a vital role in reducing poverty. These findings indicate that relying solely on economic growth or lowering unemployment may not be sufficient to address poverty effectively. Therefore, local governments should focus on integrated development strategies that prioritize investment in human capital, especially in education and healthcare sectors. Future research is recommended to explore additional social and regional factors that may affect poverty dynamics more comprehensively.
PROSEDUR PENGAJUAN PENGHAPUSAN DENDA PAJAK BUMI DAN BANGUNAN (PBB) DI BADAN PENDAPATAN DAERAH KABUPATEN BANDUNG Satria Putra, Chanra; Putra Hertanto, Anugrah
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 16 No. 01 (2025): AKURAT Edisi Januari - April 2025 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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

Abstract

Penelitian ini membahas tentang Prosedur Pengajuan Penghapusan Denda Pajak Bumi dan Bangunan (PBB) di Badan Pendapatan Daerah (BAPENDA) Kab. Bandung untuk menganalisis prosedur pengajuan penghapusan denda PBB di Badan Pendapatan Daerah Kabupaten Bandung, dan mengidentifikasi kendala yang dihadapi dalam implementasinya, serta memberikan rekomendasi untuk meningkatkan efektivitas prosedur tersebut. Dengan prosedur penghapusan denda PBB di Badan Pendapatan Daerah Kabupaten Bandung harus dirancang dengan memperhatikan transparansi, efisiensi, dan kemampuan adaptasi terhadap kebutuhan lokal wajib pajak. Dukungan regulasi dan teknologi yang memadai sangat penting untuk keberhasilan implementasi kebijakan ini.
Meningkatkan Pendapatan Petani melalui Penerapan Teknologi Kecerdasan Buatan  dalam Analisis Perbandingan Kualitas Buah Kopi di Kabupaten Bandung Fetia Wardhiani, Wini; Bayu Anggara, Mohammad; Satria Putra, Chanra
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 16 No. 02 (2025): AKURAT Edisi Mei - Agustus 2025 - Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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

Abstract

Kualitas biji kopi merupakan faktor utama yang menentukan nilai jual dan daya saing di pasar global. Penilaian kualitas secara manual umumnya masih menghadapi kendala berupa subjektivitas, keterbatasan akurasi, serta waktu yang relatif lama. Oleh karena itu, penerapan kecerdasan buatan (AI) menjadi alternatif yang menjanjikan untuk meningkatkan konsistensi dan efektivitas evaluasi mutu kopi. Penelitian ini bertujuan untuk menganalisis dan membandingkan berbagai algoritma AI yang telah diterapkan dalam klasifikasi kualitas biji kopi, meliputi jaringan saraf tiruan Backpropagation (BPNN), Naive Bayes, machine learning berbasis statistik, serta arsitektur deep learning seperti CNN, VGG, AlexNet, MobileNetV2, GoogleNet, ResNet, DenseNet, dan EfficientNet. Analisis dilakukan berdasarkan literatur yang dipublikasikan pada periode 2015–2024, dengan memperhatikan metrik evaluasi seperti akurasi, presisi, sensitivitas, spesifisitas, dan skor F1. Hasil kajian menunjukkan bahwa metode berbasis deep learning, khususnya CNN dan turunannya, konsisten memberikan performa lebih tinggi dibandingkan algoritma klasik, dengan akurasi mencapai lebih dari 98% pada beberapa penelitian. Sementara itu, algoritma ringan seperti Naive Bayes dan BPNN masih relevan digunakan pada kondisi dengan keterbatasan sumber daya komputasi. Temuan ini menegaskan bahwa pemilihan algoritma AI perlu disesuaikan dengan kebutuhan, skala produksi, dan ketersediaan infrastruktur, sehingga dapat mendukung pengendalian kualitas kopi secara lebih efektif, efisien, dan berkelanjutan
BUSINESS STRATEGY DEVELOPMENT FOR SALSE LIVING Satria Putra, Chanra; Saphiranti, Dona
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 15 No. 02 (2024): AKURAT Edisi Mei-Agustus 2024 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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

Abstract

Every human being have to think creatively and able to innovate in his life in order not to fall behind by others. Creativity greatly affects someone's level of life, both socially and economically. Creativity can be implemented in every aspect of human life, including in economy aspects. Creative economy is one of the sectors that support the economy and the level of development of a country. Indonesian creative productivity index is Ranked 12th in Asia by Asian Development Bank in August 2014. Salse Living is a local start-up brand of home decoration product established on August 2014. Salse Living applied the original illustration in the form of medium that can have economic value. In the beginning, Salse Living only made illustrated cushion only, but in the process, the products are evolving into wider range of home decoration products. Unique illustration has become the character and identity in each of the products to become a differentiator from another competitor with similar service.The purpose of this study is to find the best business strategy to be implemented in following days. While finding the strategy, Salse Living is facing various issues that detain the business growth. The issues is coming from marketing, sales and distribution, human resources limitation, lack of publication, lack of innovation and product development, and unavailability of adequate office, workshop and showroom.To face the current business issues, Salse Living has several business solutions to be implemented. By using benchmark analysis on big companies such as IKEA for its business development and Donna Wilson for its product innovation and design. By benchmarking IKEA, the author can learn about how IKEA could sell the product with reasonable price. In the other hand, the author learned about the design from Donna Wilson product. Then, the author analyzes the external and internal factors that affects Salse Living's business situation to study the strengths, weaknesses, opportunities and threats through the SWOT analysis. Salse Living Strengths are illustration point, high quality product, hand made, custom design service, and customer relationship can be implemented to develop the company. While, Salse Living weakness such as limited human resource, limited budget, poor distribution and promotion have to be faced as Salse Living advanced strategies.Salse Living business strategies to increase selling and company publication are through online and offline marketing. For online market, the action can be implemented through Salse Living's partner e-commerce store, Instagram, and building company`s website. For offline market, the action can be implemented through attending more pop-up markets and cooperate with more partner stores