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All Journal Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat JAMER Nuansa Informatika Land Journal
Riani Tanjung
Universitas Logistik dan Bisnis Internasional
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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IoT and Water Consumption Forecasting: A Green Accounting Study at a Coffee Shop in Cimahi: IoT dan Peramalan Konsumsi Air: Studi Akuntansi Hijau di Kedai Kopi Cimahi Mohamad Nurkamal Fauzan; Riani Tanjung
NUANSA INFORMATIKA Vol. 19 No. 2 (2025): Nuansa Informatika 19.2 Juli 2025
Publisher : FKOM UNIKU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ilkom.v19i2.366

Abstract

Uncontrolled water consumption is a serious challenge, especially in small businesses like coffee shops. Excessive water use can lead to waste and financial losses. To address this issue, IoT (Internet of Things) technology and data analysis are applied to monitor and predict water consumption. In this study, predictive models such as Random Forest, XGBoost, and LSTM are used to analyze water consumption data. The results show that Random Forest has the best performance with the lowest prediction error and the highest R-squared value, indicating this model’s capability to explain nearly all the variance in water consumption data. Random Forest and XGBoost perform well as they can handle data with non linear features and complex interactions, while LSTM's lower performance is likely due to limited data and suboptimal hyperparameter tuning. The implementation of green accounting in this system enables effective tracking of water consumption costs. Suggested improvements include further exploration of LSTM hyperparameters, the use of ensemble techniques, and cost sensitivity analysis for water-saving policy decisions. This model is expected to provide an effective water saving solution for coffee shop owners.
PERSEPSI DIGITALISASI SISTEM ADMINISTRASI CORETAX OLEH KONSULTAN PAJAK DALAM MENINGKATKAN PENERIMAAN PAJAK DI INDONESIA Riani Tanjung; Desta Alya Putri; Christine Riani Elisabeth
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.146

Abstract

This study explores the perceptions of tax consultants regarding the Coretax Administration System, a new taxation system introduced by the Directorate General of Taxes in late 2024 to facilitate tax compliance and improve state revenue. Using a qualitative approach and primary data collected through structured interview questionnaires, the findings indicate that the system significantly assists tax consultants in performing their duties. However, unstable server performance remains a notable challenge. Overall, the system is perceived to have substantial potential to support the enhancement of national tax revenue.
IMPLEMENTASI MEDIA PEMBELAJARAN COA INTERAKTIF UNTUK MENINGKATKAN LITERASI AKUNTANSI SISWA SMK PGRI 2 CIMAHI Riani Tanjung; Mohamad Nurkamal Fauzan; Surya Ramadhan Noor
JURNAL DAYA-MAS Vol. 11 No. 1 (2026): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v11i1.208

Abstract

This community service program aims to enhance students’ accounting literacy through the implementation of interactive learning media combining game-based and digital applications, namely COA Quartet and Easy COA. The program was conducted at SMK PGRI 2 Cimahi involving 103 students from the Accounting and Financial Institution Department. The activity consisted of several stages: socialization, training, implementation of learning media, and evaluation through pre-test and post-test assessments. The results indicate a significant improvement in students’ conceptual understanding and practical ability to identify and classify accounting accounts. The average score increased from 61 in the pre-test to 84 in the post-test, while the standard deviation decreased from 9 to 6, reflecting a more even distribution of student achievement. Beyond cognitive gains, the program fostered accounting literacy through collaborative, engaging, and interactive learning experiences. Therefore, COA Quartet and Easy COA are proven to be effective and suitable for integration into accounting instruction at the vocational school level.
LABA BERSIH, ARUS KAS OPERASI, DAN DIVIDEN KAS: BUKTI EMPIRIS PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK BEI Nita Sintiani; Riani Tanjung
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4663

Abstract

The transportation and logistics sector is a key driver of Indonesia’s economic recovery, particularly in the post-pandemic period when the flow of goods and public mobility have intensified. Nevertheless, the distribution of cash dividends within this sector does not always align with the levels of net income and operating cash flow. According to financial theory, net income represents a firm’s overall financial performance, whereas operating cash flow reflects the availability of liquid funds for dividend payments. This study examines the influence of net income and operating cash flow on cash dividends in 17 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2023-2024 period. The research adopts an associative quantitative approach using secondary data derived from published financial statements. Data analysis includes normality testing, correlation analysis, multiple linear regression, partial t-tests, simultaneous F-tests, and coefficient of determination analysis. The findings indicate that net income has a significant partial effect on cash dividends, while operating cash flow does not show a significant partial effect. However, both variables jointly exert a significant influence on cash dividend distribution.
EVALUASI IMPLEMENTASI CORETAX MENGGUNAKAN TRIANGULASI KUANTITATIF BERBASIS KUISIONER DAN ANALISIS SENTIMEN INDOBERT Riani Tanjung; Mohamad Nurkamal Fauzan; Jaka Maulana
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4754

Abstract

The digitalization of Indonesia’s tax administration through the CoreTax Administration System represents a strategic effort by the Directorate General of Taxes to enhance operational efficiency and taxpayer compliance. However, early implementation has faced various technical and administrative challenges, including server instability, longer processing times, and additional overtime for accountants and tax consultants. This study evaluates the effectiveness of CoreTax using a quantitative triangulation approach that integrates questionnaire data with IndoBERT-based sentiment analysis of 10,084 public tweets collected between December 2024 and March 2025. The Wilcoxon signed-rank test indicates a significant decrease in SPT reporting efficiency and an increase in overtime during the transition phase. Sentiment analysis results show a dominant 64.7% negative sentiment that gradually declined over time, reflecting users’ adaptation to the new system. The IndoBERT classification model achieved 91.7% accuracy and a 0.903 macro-F1 score, confirming strong model reliability. Integration of both datasets reveals a consistent interpretation that CoreTax performance improves after initial adjustment. These findings highlight the importance of system quality enhancement and continuous sentiment monitoring to ensure sustainable digital tax adoption in Indonesia.
Co-Authors Christine Riani Elisabeth Desta Alya Putri Jaka Maulana Mohamad Nurkamal Fauzan Nita Sintiani Rima Sundari Surya Ramadhan Noor