cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Heri Nurdiyanto
Contact Email
Heri Nurdiyanto
Phone
-
Journal Mail Official
internationaljournalair@gmail.com
Editorial Address
-
Location
Kota metro,
Lampung
INDONESIA
International Journal of Artificial Intelligence Research
Published by STMIK Dharma Wacana
ISSN : -     EISSN : 25797298     DOI : -
Core Subject : Science, Engineering,
Computer Science & IT Electrical & Electronics Engineering
International Journal Of Artificial Intelligence Research (IJAIR) is a peer-reviewed open-access journal. The journal invites scientists and engineers throughout the world to exchange and disseminate theoretical and practice-oriented topics of Artificial intelligent Research which covers four (4) majors areas of research that includes 1) Machine Learning and Soft Computing, 2) Data Mining & Big Data Analytics, 3) Computer Vision and Pattern Recognition, and 4) Automated reasoning. Submitted papers must be written in English for initial review stage by editors and further review process by minimum two international reviewers.
Arjuna Subject : -
Articles 621 Documents
 32   33   34   35   36 
The Effect of Corporate Governance and Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the IDX Ibrahim, Ibrahim; Abbas, Muchlis; Amril, Amril; Syamsuri, Helmy; Syarifuddin, Syarifuddin
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.888

Abstract

This study was conducted with the aim of: (1) examine the effect of the proportion of independent commissioners on tax avoidance; (2) examine the effect of audit quality on tax avoidance; (3) examine the effect of institutional ownership on tax avoidance; (4) examine the effect of managerial ownership on tax avoidance; (5) examine the effect of CSR disclosure on tax avoidance. The type of data used in this study is secondary data taken from manufacturing company reports from 2015-2018. The data is obtained from the Indonesia Stock Exchange which can be accessed on the official website of the Indonesia Stock Exchange (www.idx.co.id) as well as the company website of the related company. The data collection technique used is the documentation method. The data analysis method used is multiple linear regression analysis. The results of this study indicate that: (1) ownership of the proportion of independent commissioners has a negative and significant effect on tax avoidance; (2) audit quality has a negative and significant effect on tax avoidance; (3) institutional ownership has a negative and significant effect on tax avoidance; (4) managerial ownership has a negative and significant effect on tax avoidance; (5) CSR has a negative and significant effect on tax avoidance.
The Effect of Perceptions, Services and System Security on Customer Interest in Using Mobile Banking Applications Syahruddin Syahruddin; Syamsul Alam; Dewi Pratiwi Indriasari
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.896

Abstract

The objectives of this study were 1) to determine and analyze the effect of perception on customer interest in making repeat transactions on mobile banking applications, 2) to determine and analyze the effect of services on customer interest in making repeat transactions on mobile banking applications, and 3) to determine and analyze the effect of system security on customer interest in making repeat transactions on mobile banking applications. The research approach is an explanatory causal approach. The analysis method used in this research is the Multiple Regression analysis method. The results showed that 1) Perception has a positive and significant effect on customer interest in making repeat transactions on mobile banking applications at BRI Kanca Tamalanrea, this shows that the better the customer's perception, the higher the customer's interest in making repeat transactions on mobile banking applications at BRI Kanca Tamalanrea, 2) Service has a positive and significant effect on customer interest in making repeat transactions on mobile banking applications at BRI Kanca Tamalanrea, this shows that the better the service provided by employees, the higher the customer's interest in making repeat transactions on mobile banking applications at BRI Kanca Tamalanrea, and 3) System security has a positive and significant effect on customer interest in making repeat transactions on mobile banking applications at BRI Kanca Tamalanrea, this shows that the better the security of the BRImo system, the higher the customer's interest in making repeat transactions on mobile banking applications at BRI Kanca Tamalanrea.
Perceptions of Vegetable Farmers in Wajo District Towards Marketplace Implementation Musdalipah Musdalipah; Muliati Muliati
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.897

Abstract

This research was conducted in Wajo Regency. The research was conducted for 1 (one) month, from April to June 2022. The objective to be achieved in this study is to determine the form of vegetable marketing that has been applied in Wajo Regency, This research uses descriptive qualitative research. The type of research used in this research is descriptive research with a qualitative approach. namely through interviews to respondents in a structured manner using a questionnaire or list of questions that have been prepared in advance and through observation, namely data collection using direct observation of the use of digitalization through the marketplace at the research location. The results of descriptive analysis show that the perception of vegetable farmers towards the application of the marketplace in Gilireng and Belawa Districts, Wajo Regency is in the "very high" criteria with a percentage of vegetable farmers' perceptions of 90.77%
Navigating the Intersection of Business Competition and Islamic Law: A Legal Study Faisal Santiago
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.903

Abstract

This research is based on the need to understand the regulation of business competition in the context of Islamic law, which is an essential aspect in building a just and sustainable economic system in countries with a majority Muslim population. The idea of this article is based on a misguided understanding of business regulations based only on conventional legal practices. At the same time, Islamic law regulates matters related to business competition. Scientific contributions pertain to the discussion of how commercial competition laws should be applied in the context of Islamic law in the modern era. The conclusion drawn from this paper is that it requires criminal provisions and procedures for their implementation. The KPPU institution is also given the authority to confiscate and handle cases. So far, business competition regulations have created a harmful misperception between law enforcers and KPPU as business competition supervisors.
Revealing The Causes Of Unoptimized Internal Auditor Performance At Higher Educa-tion In The Maluku Region Hariyanti, Dwi; Masidonda, Jaelani La
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.908

Abstract

This study aims to reveal the performance of internal quality auditors who have not been optimal through examining the factors that influence the performance of internal quality auditors at private universities (PT) in the Maluku region. This research is a quantita-tive research, the object of research is at private universities in the Maluku region. Con-ducting research in February 2022-March 2023. The research sample is an internal quality auditor with a total of 43 respondents, with saturated sample criteria. The ana-lytical tool, namely inferential analysis, is used by SPSS through Multiple Regression. The results of the study explained that the cause of the non-optimal performance of in-ternal quality auditors at tertiary institutions in the Maluku Region was the support from university leaders and foundations. Meanwhile, what supports the performance of internal quality auditors that are still running today are the factors of competence, inde-pendence and quality culture owned by internal quality auditors of higher education. In order to optimize the performance effectiveness of internal quality auditors in tertiary institutions, support from the tertiary top management is urgently needed.
Specialist Education and Development Research Model, Workload, Work Experience on Police Performance with Compliance as Intervening Variable: Validity and Reliability Test Tini, Tien Yus; Perizade, Badiah; Isnurhadi, Isnurhadi; Yuliani, Yuliani; Sulastri, Sulastri; Zunaidah, Zunaidah
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.895

Abstract

This study aims to analysis validity and reliability test of the effect specialist education and development, workload and work experience on the performance of police officers with Compliance as an intervening variable. The research was conducted at the South Sumatra Regional Police with a total population of 6,742 and a sample of 378 police officers serving in the South Sumatra work unit area. This study uses an analytical technique with an inferential statistical approach, statistical tools are used to solve multilevel models simultaneously which cannot be solved by linear regression equation in this study using the Structural Equation Model (SEM). The results of this study indicate that Based on the results of data estimation, the instrument is declared valid, because the magnitude of the loading factor is ≥ 0.50, so are the results of the reliability test using construct reliability with the provision that a construct or variable is said to be reliable with a CR value ≥ 0.70 and the variance extracted value with the condition > 0.5.
Agency Agreement on Bancassurance Activities in the Perspective of Business Competition Law Windha Windha; Syarifah Lisa Andriati
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.911

Abstract

One form of insurance product marketing activity that has undergone significant development is known as bancassurance. The bancassurance business model consists of referral activities, distribution activities, and product integration activities, which as a whole are a form of agency agreement between insurance companies as principals and banks as insurance agents. However, the KPPU has a different interpretation of bancassurance activities. The KPPU considers bancassurance activities as tying agreements rather than agency agreements. This journal research is a normative legal study using secondary data. All materials that were successfully collected will be analyzed using descriptive analysis. The results of this journal research are that bancassurance is an agency agreement in the narrow sense that is excluded in Act Number 5 Year 1999, and from the perspective of the KPPU as a competition law enforcer, bancassurance activities are not activities based on agency agreements in the narrow sense as intended in Article 50 letter d and therefore are excluded by Act Number 5 Year 1999, but the KPPU views bancassurance activities as tying agreements.
Analysis of Work Ability on Employee Performance at the Makassar District Office in Makassar Lukman S
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.937

Abstract

The purpose of this research is to examine work ability in terms of work discipline, work drive, and information technology. Work ability is a condition that exists in employees who are efficient and competent in their assigned sector of work. Employee ability is determined by potential, and intellectual ability is intelligence. A systematic review was utilized in this study to examine reviews of clearly articulated issues that employed explicit and orderly strategies to find, select, and basically evaluate applicable examination, as well as accumulate and break down information from the included investigations. Information was accumulated from 53 sources connected with the examination of functionality. As indicated by the discoveries of the exploration, the ability to deal with work discipline, work motivation, and technological mastery is in line with the needs needed to increase employee performance at the Makassar District Office in Makassar City, South Sulawesi District.
The Effect of Local Taxes and Levies on Local Own-Source Revenue (PAD) Gowa Regency Aryati Arfah
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.924

Abstract

The research was conducted with the aim of: (1) To determine the effect of local taxes on local revenue in Gowa Regency; (2) To determine the effect of local retribution on local revenue in Gowa Regency; (3) To determine the effect of local taxes and retribution on local revenue in Gowa Regency. The data used is secondary data. The research population is the realization of Regional Original Revenue of Gowa Regency. The sample taken is 16 budget years (2005-2020). Data collection is done through observation and documentation. The data analysis method uses the classical assumption test and multiple linear regression using the SPSS version 26.0 program. The results of this study prove that partially the variables of Regional Taxes and Levies have a positive and significant effect on Regional Original Income of Gowa Regency, while simultaneously the variables of Work Motivation, Payroll Management Information Systems, and Interpersonal Communication Skills have a positive and significant effect. Of the three independent variables, the Regional Tax variable has a dominant effect on Local Revenue of Gowa Regency.
Conceptualizing the Ideal University-Level Learning Transformation in Indonesia: Industry-Higher Education Collaboration in a Technology-Based Learning Management System Moh. Aziz Rohman; Irfan Faozun; Makmur Syam
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.938

Abstract

This research aims to develop problem-solving strategies for strength-opportunity, weakness-opportunity, strength-threat, and weakness-threat analysis in the context of developing and implementing an Integrated Learning Management System (ILCMS) in universities. Based on the results of the SWOT analysis, some suggested strategies include building partnerships and collaboration between universities, integrating student skills, improving infrastructure, adopting the latest technology, and advocating to the government. These strategies are expected to strengthen the implementation of SMPT and improve the quality of education in universities. In addition, this research also explores problem-solving strategies against the strength-threat, weakness-opportunity, and weakness-threat analyses. These strategies include building industry partnerships and student empowerment. These partnerships create a collaborative environment between companies and universities, where companies provide students with insights, resources and job opportunities. In addition, universities can also collaborate with companies in designing curricula that are relevant to industry needs, so that students can get an education that is in line with the latest developments. Industry partnerships and student empowerment also provide benefits to companies, such as access to talent and influence on curriculum development and research. In order to achieve successful partnerships, it is important for universities and companies to engage in open dialog, listen to each other, and appreciate each other's perspectives. In addition, universities need to prepare students with the cross-disciplinary skills and adaptability required in the world of work. By implementing these strategies, universities can optimize the use of technology in education, improve infrastructure, address the digital divide, and enhance the quality of learning. In addition, industry partnerships and student empowerment are expected to create a relevant educational environment and prepare a competent workforce to face future challenges.

Page 34 of 63 | Total Record : 621

 32   33   34   35   36 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9, No 1.1 (2025) Vol 9, No 2 (2025): December Vol 9, No 1 (2025): June Vol 8, No 2 (2024): December 2024 Vol 8, No 1 (2024): June 2024 Vol 8, No 1.1 (2024) Vol 7, No 2 (2023): December 2023 Vol 7, No 1 (2023): June 2023 Vol 7, No 1.1 (2023) Vol 6, No 2 (2022): Desember 2022 Vol 6, No 1 (2022): June 2022 Vol 6, No 1.2 (2022) Vol 6, No 1.1 (2022) Vol 5, No 2 (2021): December 2021 Vol 5, No 1 (2021): June 2021 Vol 4, No 2 (2020): December 2020 Vol 4, No 1 (2020): June Vol 3, No 2 (2019): December 2019 Vol 3, No 1 (2019): June 2019 Vol 2, No 2 (2018): December 2018 Vol 2, No 1 (2018): June 2018 Vol 1, No 2 (2017): December 2017 Vol 1, No 1 (2017): June 2017 More Issue