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INFOKUM
Published by SEAN INSTITUTE
ISSN : 23029706     EISSN : 27224635     DOI : -
Core Subject : Science,
Computer Science & IT
The INFOKUM a scientific journal of Decision support sistem , expert system and artificial inteligens which includes scholarly writings on pure research and applied research in the field of information systems and information technology as well as a review-general review of the development of the theory, methods, and related applied sciences. Software Engineering. Image Processing Datamining Artificial Neural Networks
Arjuna Subject : Ilmu Komputer (semua kategori) - Kecerdasan Buatan
Articles 842 Documents
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Electronic-Based Government System Governance Through Digitalization In The Sabang City Government Hawary Annisa; Ismail Nurdin; Layla Kurniawati
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

The implementation of the Electronic-Based Government System (SPBE) in Sabang City faces various obstacles, such as lack of adequate human resources and technology, limited infrastructure, and minimal coordination between agencies. In addition, socialization to the community and the absence of regulations related to data security are also major challenges. This study aims to analyze the governance of SPBE in Sabang City, identify supporting and inhibiting factors for the implementation of SPBE, and formulate efforts to overcome these obstacles in order to support effective and efficient government digitalization. This study uses a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. Data were analyzed using NVivo software for exploration, coding, and interpretation of results. The study found that SPBE governance in Sabang City is still in the early stages (pilot level) with many indicators not yet met. The main obstacles include limited human resources, lack of government commitment, and geographical challenges. The proposed solutions include strengthening technological infrastructure, increasing digital literacy, developing data security regulations, and optimizing human resources through training and collaboration between parties.
Implementation of Special Protection Policy in Child-Friendly City Program in Banda Aceh City, Aceh Province Nurul Wariyin Erzak; M. Irwan Tahir; Imelda Hutasoit
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

The Child-Friendly City (KLA) Program in Banda Aceh City has faced various challenges, including child exploitation, violence, low access to education, limited facilities for children with disabilities, and obstacles to coordination between institutions. This study aims to analyze the implementation of special protection policies in the KLA Program in Banda Aceh City, identify supporting and inhibiting factors, and formulate strategies to overcome these obstacles. This study uses a qualitative method with an inductive approach. Data were collected through interviews, observations, and documentation, then analyzed using NVivo software for data exploration, coding, and interpretation. The implementation of special protection policies has gone quite well, but has not been optimal in reducing cases of violence and exploitation of children. Partnership support, clear regulations, and the level of public trust are supporting factors. On the other hand, obstacles such as sectoral egos, limited facilities and infrastructure, and low public awareness are still the main obstacles. The recommended strategies include optimizing the program, increasing coordination between parties, and educating the public about child protection.
The Impact Of Changes In Accounting Standards On The Quality Of Corporate Financial Reports Aulia Rahman Mehaga Sembiring; Leon Reynold Pakpahan; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study examines the impact of changes in accounting standards on the quality of corporate financial reports. Accounting standards play a crucial role in ensuring transparency, consistency, and comparability in financial reporting, which is essential for investors, regulators, and other stakeholders in making informed decisions. However, frequent revisions and updates to these standards may create challenges for companies in maintaining compliance while ensuring accurate financial representation. Using a quantitative approach, this study analysed financial data from selected companies before and after significant accounting standard changes. Key financial indicators such as earnings quality, revenue recognition, asset valuation, and disclosure levels are evaluated to determine the extent to which these changes influence financial reporting. Multiple regression analysis is used to assess the relationship between accounting standard updates and financial report quality. The findings reveal that changes in accounting standards have a significant impact on financial reporting quality. Improved disclosure requirements and fair value measurement enhance transparency and reliability, while frequent changes may lead to temporary inconsistencies and increased compliance costs. Additionally, companies with strong internal controls and corporate governance tend to adapt better to new standards, ensuring higher financial reporting quality. This study provides valuable insights for corporate managers, auditors, investors, and policymakers, highlighting the importance of effective implementation strategies to minimize disruptions while improving financial report accuracy. Strengthening accounting regulations and providing adequate transition periods can enhance the overall quality of financial reporting in response to evolving standards.
The Effect Of Liquidity, Profitability, And Solvency On Company Value Meilany Angreni; Gracia Lavenia Tampubolon; Tarves Tanjugo malau; Rizka Handayani; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study examines the effect of liquidity, profitability, and solvency on company value in publicly listed firms. Financial performance is a crucial factor influencing investor perceptions and corporate valuation, making it essential to analyze how these three financial indicators impact firm value. The research employs quantitative methods, utilizing financial ratio analysis, including Current Ratio (CR) for liquidity, Return on Assets (ROA) and Return on Equity (ROE) for profitability, and Debt to Equity Ratio (DER) for solvency. Secondary data from financial statements of selected companies is analyzed using multiple regression analysis to determine the significance and strength of the relationships between these variables. The findings indicate that liquidity, profitability, and solvency significantly influence company value, though their effects vary. Profitability (ROA & ROE) has the strongest positive impact, suggesting that firms with higher profitability are more attractive to investors. Solvency (DER) shows a negative relationship, indicating that excessive debt may reduce firm value due to higher financial risk. Meanwhile, liquidity (CR) has a mixed effect, depending on the firm's ability to balance short-term obligations with long-term growth. This study provides valuable insights for investors, financial managers, and policymakers in understanding the key financial factors that drive company value. Enhancing profitability while maintaining optimal liquidity and solvency levels is essential for sustainable business growth and increased market valuation.
The Impact Of Changes In Company Financial Performance On Company Financial Reports Nabila Syaharani; Elsa Nasution; Liza Seftina; Esra Yanti Sibarani; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study examines the impact of changes in company financial perfor-mance on company financial reports, Financial performance plays a crucial role in deter-mining a company's financial health, stability, and investment potential. Key financial indicators such as liquidity, profitability, solvency, and efficiency are essential for evaluat-ing corporate success and sustainability. The research employs a quantitative approach, analysing financial ratios derived from company financial reports. Indicators such as Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Cur-rent Ratio (CR) are used to measure the relationship between financial performance and changes in financial reports. Multiple regression analysis is applied to assess the signifi-cance of these factors. The findings indicate that fluctuations in profitability and solvency have the most significant impact on company financial reports, influencing investor con-fidence and corporate decision-making. Companies with higher profitability ratios tend to report improved financial stability, while excessive debt levels negatively affect finan-cial statements. Liquidity, although essential for short-term obligations, shows a varied effect depending on asset utilization and operational efficiency. This study provides val-uable insights for corporate management, investors, and policymakers in understanding how financial performance changes reflect in financial reports. Effective financial man-agement and strategic decision-making are crucial in ensuring business sustainability and long-term value creation.
Financial Performance Analysis Of Islamic Banks And Conventional Banks: A Comparative Study UNPAB Marlina, Marlina; Andalkris Yuliasih Laia; Sondang Lastiur Hutahean; Afifah Syahril; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

The financial performance of banking institutions plays a crucial role in ensuring economic stability and growth. This study aims to compare the financial performance of Islamic banks and conventional banks in Indonesia by analysing key financial indica-tors such as profitability, liquidity, solvency, and efficiency. Using financial ratio analy-sis (ROA, ROE, CAR, NPF/NPL, and FDR/LDR), this research examines the differences in financial performance between Islamic and conventional banks over a specific period. The study applies quantitative methods with secondary data collected from financial statements of selected banks. The data is analysed using descriptive statistical methods and comparative analysis. The findings indicate that Islamic banks and conventional banks exhibit significant differences in certain financial ratios. Islamic banks tend to have higher capital adequacy and lower non-performing financing (NPF), indicating stronger financial resilience. However, conventional banks generally have higher profita-bility ratios (ROA & ROE), suggesting greater efficiency in profit generation. This study contributes to the literature by providing insights into the strengths and weaknesses of both banking systems. The results are useful for policymakers, investors, and banking professionals in understanding the financial sustainability and risk profiles of Islamic and conventional banks in Indonesia.
The Role Of Good Corporate Governance In Improving Company Financial Performance Pani Gunawan Pratama; Dina Adelia; Arwenda Sardi Malau; Zul Sahyani Limbong; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study examines the role of Good Corporate Governance (GCG) in improving company financial performance. Corporate governance is a crucial mechanism that ensures transparency, accountability, and efficiency in business operations, ultimately enhancing financial stability and investor confidence. Effective governance practices help mitigate risks, optimize decision-making, and strengthen a company’s competitive position in the market. Using a quantitative approach, this research analyzes the relationship between corporate governance indicators such as board structure, ownership concentration, audit committee effectiveness, and transparency and financial performance, measured through Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS). Data from publicly listed companies is analysed using multiple regression analysis to determine the significance of corporate governance in shaping financial outcomes. The findings indicate that strong corporate governance positively influences financial performance, with well-structured boards, independent audit committees, and high transparency levels contributing to improved profitability and financial stability. Companies with effective governance mechanisms tend to attract more investors, reduce financial risks, and achieve sustainable growth. This study provides valuable insights for corporate executives, investors, and policymakers, emphasizing the need for continuous improvements in corporate governance frameworks to enhance financial performance and long-term business success.
Development Strategy Of Tourism Objects In Thousand Islands Of Jakarta Special Region Province Srining Ayu; Yudi Rusfiana; Andi Masrich
INFOKUM Vol. 13 No. 02 (2025): Infokum
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This research is motivated by the lack of development of tourist attractions on the island of profit Java in the Thousand Islands Administrative Regency. The purpose of the study was to analyze and find out the strategy of the Thousand Islands Administrative Regency Tourism and Creative Economy Service Tribe in Developing Java Island Tourism Objects. Then using descriptive qualitative methods. The data sources used are primary data and secondary data. Data collection techniques through observation, interviews and documentation. The results of this study indicate that the development of tourist attractions by the Tourism and Creative Economy Office Tribe in the Thousand Islands Administrative Regency when viewed from the theory used, namely the theory of tourism development from Ketut Suwena & Gusti, on indicators Attractions have not gone well, facilities and accessibility are quite adequate, then also in developing services and additions are not maximally carried out by the Thousand Islands Administrative Regency Tourism and Creative Economy Office Tribe. The influencing factors consist of internal factors and external factors which are then continued by determining the strategies that should be carried out for success based on SWOT analysis obtained strategic issues, among others: Optimizing cooperation with third parties in the development of tourist attractions of Untung Java, optimizing the functions and programs of the Tourism and Creative Economy Service Unit in the development of tourist attractions on the island of Untung Java, increasing the use of technology in promoting and providing tourism information. And improve supporting infrastructure on the tourist attraction of the island of Untung Jawa which is managed by the government.
The Effectiveness of E-KTP Services at the Public Service Mall in Serang City Dida Suhada Iskandar; Faria Ruhana; Karno, Karno
INFOKUM Vol. 13 No. 05 (2025): Infokum
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/infokum.v13i05.2791

Abstract

This study aims to analyze the effectiveness of E-KTP services at the Public Service Mall (MPP) in Serang City by referring to the effectiveness indicators according to Ridwan and Sudrajat (2009), including service procedures, completion time, costs, facilities and infrastructure, employee competence, and service products. This study uses a qualitative approach with descriptive methods through observation, interviews, and documentation. The results of the study indicate that the effectiveness of E-KTP services at the MPP in Serang City has not been running optimally. There are several obstacles, such as the absence of a special SOP for MPP services, long waiting times even though documents are complete, the unavailability of biometric recording facilities, and the attitude of employees who are not polite. However, there are aspects that already reflect the principle of effectiveness, including: free service, the availability of adequate supporting facilities, and E-KTP service products that have met community expectations. In addition, supporting factors such as the existence of a legal basis for coordination between agencies, active community participation, and relatively good public facilities also strengthen the service. The main inhibiting factors include lack of socialization, limited electronic recording and queuing facilities, and lack of coaching for employee attitudes. The Serang City Government has made several improvement efforts such as procuring biometric recording devices, HR training, and developing an electronic queuing system to improve the quality of population administration services as a whole.
The Influence Of Profitability, Liquidity And Leverage On Company Value With Dividend Policy As A Moderating Variable In Raw Goods Sector Companies Listed On The Indonesian Stock Exchange In 2017–2021 Dwi Hanny Khairunissa; Zuwina Miraza; Hafriz Rifki Hafas
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study aims to identify and analyze the effect of profitability, liquidity, and leverage on the value of raw material sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. In addition, this study also aims to see whether dividend policy is able to moderate the relationship between these independent variables and firm value. This study provides an overview of how the financial condition of companies in the sector is related to the dividend policy taken, as well as how factors such as profitability, liquidity, and leverage affect firm value, both directly and in the context of interactions with dividend policy. The results of the study indicate that profitability and liquidity have a significant positive effect on firm value, while leverage does not have a significant effect and tends to be negative. Dividend policy acts as a moderator that strengthens the effect of profitability on firm value, but weakens the effect of liquidity and leverage. These findings demonstrate the importance of dividend policy in moderating the relationship between a company's financial condition and firm value, and highlight the need for management to consider the right dividend policy in an effort to increase firm value, especially in the raw material sector listed on the IDX.

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