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All Journal Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Ilmiah Sistem Informasi Akuntansi (JIMASIA)
Ina Rahmi Diwasya
Politeknik Negeri Lampung
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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Prediksi Pendapatan Penjualan Skala Multi-Kota Menggunakan Gated Recurrent Unit-Sequential Windowing Ina Rahmi Diwasya; Dian Nirmala Dewi; Koko Friansa
Jurnal Ilmiah Sistem Informasi Akuntansi Vol. 5 No. 2 (2025): Volume 5, Nomor 2, December 2025
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jimasia.v5i2.867

Abstract

Penelitian ini membahas prediksi pendapatan penjualan berskala multi-kota dengan menggunakan arsitektur Gated Recurrent Unit (GRU) yang dipadukan dengan teknik sequential windowing. Dataset yang digunakan berasal dari Iowa dataset, mencakup lebih dari 10 juta transaksi pada 442 kota selama periode empat tahun. Dari dataset tersebut dipilih kota-kota dengan kontribusi pendapatan terbesar dan pola data yang signifikan untuk dianalisis lebih lanjut. Proses penelitian mencakup tahapan persiapan data, pemrosesan, pemodelan, dan evaluasi. Dua pendekatan dibandingkan, yaitu GRU dengan sequential windowing (GRU-SW) dan GRU tanpa sequential windowing. Evaluasi menggunakan metrik Root Mean Squared Error (RMSE) dan Willmott’s d-index menunjukkan bahwa GRU-SW secara konsisten menghasilkan prediksi yang lebih akurat pada level harian maupun bulanan. Hasil penelitian ini menegaskan keunggulan integrasi sequential windowing dalam meningkatkan kemampuan model GRU untuk menangkap pola temporal dan musiman, serta memberikan kontribusi praktis bagi perencanaan keuangan, strategi bisnis, dan kebijakan publik berbasis data.
​Food Waste Cost of the Free Nutritious Meals Program from a True Cost Accounting Perspective Endah Yuni Puspitasari; Dewi Zakia; Sahilly Dzulhasni; Ina Rahmi Diwasya; Andueriganta Fadhlihi
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.693

Abstract

This study analyzed food waste cost in Indonesia's Free Nutritious Meals Program or locally Makan Bergizi Gratis (MBG) through a True Cost Accounting (TCA) perspective. An evaluative quantitative case study was conducted at SMK Pelita Madani, Pringsewu, on August 5, 2026. Three Grade XI classes were purposively selected to represent different study programs. Data were collected through direct observation, aggregate food-waste weighing, a self-developed and pilot-tested student questionnaire, and semi-structured interviews. Microsoft Excel was used for descriptive analysis. Sixty-nine meal portions were observed, and 64 valid student responses were analyzed. Of 17,733 grams of solid food served, 1,251 grams remained uneaten, producing a 7.06% food-waste rate. With an assumed raw-material cost of IDR 10,000 per portion, the estimated food-waste cost was IDR 48,677. Vegetables contributed 592 grams (47.3 %) of the total waste. Distribution counts alone did not capture food utilization; waste measurement, acceptance, and cost information provided additional evaluative signals. The study covered one school, three classes, and one observation day. The study proposed a practical TCA-based framework linking physical waste, monetary loss, student acceptance, and multi-capital interpretation.
Co-Authors Andueriganta Fadhlihi Dewi Zakia Dian Nirmala Dewi Dzulhasni, Sahilly Endah Yuni Puspitasari Koko Friansa