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 1903   1904   1905   1906   1907 
COMPARATIVE PERFORMANCE OF TRANSFORMER AND LSTM MODELS FOR INDONESIAN INFORMATION RETRIEVAL WITH INDOBERT Sunendar, Nendi Sunendar; Saputra, Irwansyah
Jurnal Pilar Nusa Mandiri Vol. 21 No. 2 (2025): Pilar Nusa Mandiri : Journal of Computing and Information System Publishing Pe
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/pilar.v21i2.6920

Abstract

Neural network-based Information Retrieval (IR), particularly with Transformer models, has gained prominence in information search technology. However, the application of this technology in Indonesian, a low-resource language, remains limited. This study aims to compare the performance of the LSTM model and IndoBERT for IR tasks in Indonesian. The dataset consists of 5,000 query–document pairs collected via scraping from three Indonesian news portals: CNN Indonesia, Kompas, and Detik. Evaluation was performed using MAP, MRR, Precision@5, and Recall@5 metrics. The results show that IndoBERT outperforms LSTM in all metrics with a MAP of 0.82 and MRR of 0.84, while LSTM only reached a MAP of 0.63 and MRR of 0.65. These findings confirm that Transformer models like IndoBERT are more effective at capturing semantic relevance between queries and documents, even with limited datasets.
ANALYSIS OF THE NEED FOR AN INFORMATION SYSTEM ON PRICES AND AVAILABILITY OF BASIC MATERIALS Putra, Andriyan Dwi; Rohmaniah, Diana
Jurnal Pilar Nusa Mandiri Vol. 21 No. 2 (2025): Pilar Nusa Mandiri : Journal of Computing and Information System Publishing Pe
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/pilar.v21i2.7240

Abstract

The development of information technology has driven digital transformation in various sectors, including the economic sector. Managing data on the prices and availability of basic commodities is crucial for maintaining community economic resilience. This study applies a design thinking approach to analyze the need for an information system on the prices and availability of basic commodities in Yogyakarta City, with a testing plan prepared using black box, white box, and security methods. The analysis produced three main findings: the need for Single Sign-On (SSO) with role-based access, real-time monitoring of commodity prices, and cross-agency integration in agenda and program management. The proposed system design consists of four main modules: administration, agenda, services, and programs/activities. Since this study is limited to the needs analysis and prototype design stage, empirical test results are not yet available. Nevertheless, the study provides an initial framework and foundation for cross-agency integration in the Yogyakarta City Government to support transparency, coordination, and control of basic commodity prices.
The Effect Of Local Government Official Quality And Accounting Information Systems On Asset Management With Organizational Commitment As A Moderator In Local Government Organizations In Asahan Regency Dewi Hakiki; Widia Astuty; Syafrida Hani
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.10135

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh kualitas perangkat daerah dan sistem informasi akuntansi terhadap manajemen aset dengan komitmen organisasi sebagai moderator pada organisasi perangkat daerah Kabupaten Asaha, dengan menggunakan pendekatan penelitian asosiatif dan teknik pengumpulan data yang melibatkan penyebaran kuesioner. sedangkan teknik pengambilan sampel menggunakan teknik kuota sampling, melibatkan 62 responden, dan teknik analisis jalur dengan menggunakan aplikasi SEM PLS versi 4. Berdasarkan hasil penelitian, disimpulkan bahwa kualitas perangkat daerah berpengaruh positif terhadap manajemen aset. Dengan demikian, semakin baik kualitas perangkat daerah, semakin baik manajemen aset pegawai di OPD Kabupaten Asahan. Sistem informasi akuntansi berpengaruh positif terhadap manajemen aset. Dengan demikian, semakin baik sistem informasi akuntansi, semakin baik manajemen aset pegawai di OPD Kabupaten Asahan. Komitmen organisasi memoderasi pengaruh kualitas pemerintah daerah terhadap manajemen aset, artinya semakin baik kualitas pemerintah daerah dan semakin besar komitmen organisasi, semakin baik manajemen aset pegawai di OPD Kabupaten Asahan. Komitmen organisasi juga memoderasi pengaruh sistem informasi akuntansi terhadap manajemen aset, artinya semakin baik Sistem Informasi Akuntansi dan dipadukan dengan Komitmen Organisasi maka semakin baik pula Manajemen Aset pegawai di OPD Kabupaten Asahan. Kata Kunci: Manajemen Aset, Komitmen Organisasi, Kualitas Aparatur Daerah, dan Sistem Informasi Akuntansi
Menyoal Konsep Peran Automatic Exchange of Information untuk Meningkatkan Pendapatan Negara atas Kepatuhan Terhadap Pajak Mufidah, Imtiyaz Farras
Journal Economic Insights Vol. 3 No. 1 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i1.92

Abstract

Penelitian ini menyoal konsep peran Automatic Exchange of Information (AEoI) dalam sistem perpajakan di Indonesia. Dimana peran AEoI dapat membantu meningkatkan kepatuhan pajak sekaligus pendapatan negara. Metode penelitian ini menggunakan, metode kualitatif deskriptif dengan studi lieratur. Temuan pada penelitian ini, Wajib Pajak masih ada yang melakukan praktik penghindaran pajak dengan tax avoidance maupun tax evasion. Hasil penelitian ini bahwa kebijakan pemerintah dengan melakukan kerjasama perpajakan antar internasional dalam sistem AEoI. Tujuannya untuk mempersulit Wajib Pajak yang melakukan penghindaran pajak dan penggelapan pajak. Penelitian ini memiliki nilai bagi fiskus dalam implementasi peran AEoI yang berjalan secara optimal dan berdampak pada peningkatan pendapatan negara khususnya di negara berkembang.
The Influence of Financial Report Content (Information) on Expected Stock Returns through the Existence of External Auditors Orlin Cicilia
Journal of Social Research Vol. 4 No. 10 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i9.2773

Abstract

Contents (Information) presented in financial statements are still doubtful as to whether investors use them when making decisions and consider them as a basis for analyzing investment returns. This study aims to analyze the impact of contents (information) of financial statements on expected stock returns through the existence of external auditors. Using path analysis on a sample of 104 observations from companies listed on the Indonesia Stock Exchange (IDX) in 2017–2018 across five key industrial sectors, the study finds that only working capital has a significant direct effect on expected stock returns. The presence of an external auditor did not significantly mediate the relationship between any of the financial variables and expected returns. These findings imply that investors prioritize working capital information over other financial metrics and that external assurance alone may not enhance the perceived value of financial statements. Companies should, therefore, improve the clarity and consistency of financial disclosures to strengthen investor confidence.
Investigating The Effect of IFRS Implementation on Accounting Information Relevance Mulyadi, Nanda Pramayasti; Maharani, Neni; Valdiansyah, Riyan Harbi
International Journal of Digital Entrepreneurship and Business Vol 5 No 2 (2024): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v5i2.189

Abstract

The primary objective of this study is to evaluate the impact of International Financial Reporting Standards (IFRS) on the value of accounting information, as this metric serves as the predominant benchmark for a company's financial statements. This study employs a literature review methodology to compare pre- and post-IFRS implementation values in Indonesia against an understanding of accounting information value from existing companies. The findings of this study indicate that IFRS adoption does not significantly alter the value of accounting information in Indonesia. The implementation of IFRS principles is unlikely to induce substantial changes in countries such as Indonesia, which operates within a legal system that is unable to provide investors with adequate safeguards for secure investments. This situation is further exacerbated by the limited capacity of the legal function in these countries, particularly in the context of the predominant role of banks. The influence of global factors on the value of accounting information, particularly in Indonesia, further compounded these challenges.
Perancangan Aplikasi Human Resource Information System (HRIS) Metode Prototyping (Studi Kasus CV. Pawit Mulyo) Rizka Salsabila Dewitasari; Sari Setyaning Tyas; Deni Kuswoyo
Jurnal Sosial Teknologi Vol. 5 No. 9 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i9.32423

Abstract

Penelitian ini bertujuan untuk membuat perancangan aplikasi berbasis website Human Resources Information System (HRIS) dengan metode prototyping yang nantinya akan diterapkan pada CV. Pawit Mulyo. Data yang digunakan diperoleh dari studi pustaka, observasi, wawaancara, dan kuesioner untuk mendapatkan pemahaman langsung tentang bagaimana proses absensi dan pengajuan cuti dilakukan di CV. Pawit Mulyo. Metode yang digunakan pada penelitian ini adalah prototype, metode ini dipilih karena memungkinkan pengembang untuk membuat model awal dari sistem yang akan dibangun, sehingga dapat memperoleh umpan balik dari pengguna secara langsung. Pengolahan hasil kuesioner dengan menggunakan skala likert menunjukkan bahwa, aplikasi berbasis website HRIS yang dikembangkan dikategorikan sebagai “Sangat Layak” digunakan untuk memudahkan perusahaan berdasarkan rata-rata persentase yang diperoleh senilai 85,33%.
Improving Teacher Competence in Managing Information Technology-Based Learning Materials Sagiman, Sagiman; Putra, Muksal Mina
Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Vol. 23 No. 1 (2023)
Publisher : LP2M of Institute for Research and Community Services - UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/dms.2023.231.15347

Abstract

Teacher Competency Standards are measures that determine the competence and professionalism of teachers. Hence, competence in managing learning materials is essential for the learning process. In the era of the Fourth Industrial Revolution (4.0), educators are expected to be proficient in managing information technology-based learning materials, ensuring that the content delivered to students is of higher quality, ultimately leading to expected learning outcomes. This community service program aimed to improve teacher competence in managing information technology-based learning materials through Information and Communication Technology (ICT) training. The contents included basic knowledge regarding ICT, learning material management applications, graphic design, practical training in managing learning materials, internet, and internet-based learning (e-learning). The method employed in the present community service was Participatory Action Research (PAR). The project involved 25 school teachers, resulting in an improvement in teacher competence in managing information technology-based learning materials and fostering strong motivation among teachers to utilize information technology media for gathering materials and implementing the learning process.
Hybrid Learning Model in Islamic Religious Education Based on Information Technology: A Case Study in Senior High School Munthe, Debi; Romauli, Romauli; Maha, Lina; Yeni, Rabba
Integrasi: Jurnal Studi Islam dan Humaniora Vol 3, No 2 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/integrasi.v3i2.12618

Abstract

This study aims to describe the implementation of the hybrid learning model based on information technology (IT) in Islamic Religious Education (PAI) at Senior High School. The background of this research is the need for innovative learning that integrates face-to-face instruction with online learning, making it more flexible, effective, and relevant to the digital era. This research employed a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation involving Islamic Religious Education teachers and students at the senior high school level. The findings indicate that the hybrid learning model has a positive impact on enhancing students’ learning motivation, understanding of Islamic Education materials, and digital literacy skills. However, challenges remain, including limited technological facilities and teachers’ readiness in managing hybrid learning. This study is expected to contribute to the development of IT-based innovations in Islamic Religious Education at the senior high school level.
Transfer Pricing, Information Asymmetry, Thin Capitalization, and Intangible Assets: Their Influence on the Utilization of Tax Havens – Evidence from Mining Companies (2020–2024) Pamelia Agustine; Etty Herijawati
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 3 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i3.4010

Abstract

Income tax remains the main contributor to Indonesia’s tax revenue; therefore, the government aims to boost its income through the taxation sector, both corporate and individual income taxes. The study is designed to assess the various aspects that shape the utilization of tax havens by firms, particularly within the mining field. Multinational corporations often utilize tax havens as a means of reallocating profits to Tax-friendly jurisdictions, thereby Cutting down their aggregate tax burden. This study applies multiple linear regression analysis using secondary data derived from corporate financial reports. The F-test outcomes indicate that, collectively, Tax haven usage is significantly affected by the four independent variables, with an F-value of 4.446 > F-table value of 2.43 and a significance level of 0.006 < 0.05. The t-test results indicate that transfer pricing (t = 2.172; sig. = 0.032), thin capitalization (t = 2.716; sig. = 0.007), and intangible assets (t = 2.646; sig. = 0.009) significantly influence the utilization of tax havens.

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