Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal of Technology and Education Research Multidisciplinary Indonesian Center Journal
Cintya Azhari Rauf
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Languange, Linguistic, Communication & Media Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ACCOUNTANTS' READINESS IN IMPLEMENTING SAK-EP: A CASE STUDY OF THE PONUWA COOPERATIVE AT GORONTALO STATE UNIVERSITY Cintya Azhari Rauf; Denis D. Naru; Riby Tri Hamdoko; Mohammad Agung Tuki; Gufran Djalali; Adi R. Manggi; Sahmin Noholo
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1762

Abstract

This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Transparency Analysis of PT. Midi Utama Indonesia Tbk : A Case Study of the Alfamidi Super MSME Partnership in Gorontalo City in the Perspective of Greenwashing and Greenwishing Cintya Azhari Rauf; Andi Yusniar; Mahdalena
International Journal of Technology and Education Research Vol. 4 No. 01 (2026): International Journal of Technology and Education Research (IJETER)
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v4i01.2757

Abstract

Todays, digital image processing is widely used in various fields to facilitate humans in doing work by analyzing videos or images for use in decision making in the industrial world. The use of industrial machine technology is one of the most important factors in efforts to facilitate human work, but an industrial machine is inseparable from work failure that can hinder the production process and cause harm to the industry. This study aims to detect a failure in industrial machinery by using video data of industrial machine movements recorded using a webcam camera Image processing technology has advanced significantly over the last decade. Its application to low-power mobile devices has attracted many research groups in relation to new contexts such as augmented reality, visual search, object recognition, etc. As general purpose computing emerges for embedded GPUs and their programming models such as OpenGL ES 2.0 and OpenCL, mobile processors will gain more parallel computing capabilities. Therefore, adapting these advances to accelerate mobile image processing algorithms has become a hot topic. In this paper, our interest is based on a review of the current challenging tasks associated with mobile image processing using serial and parallel computing in several new application contexts.
Co-Authors Adi R. Manggi Andi Yusniar Denis D. Naru Gufran Djalali Mahdalena Mohammad Agung Tuki Riby Tri Hamdoko Sahmin Noholo