Abstract:Abstract: This study uses the C4.5 classification algorithm to determine creditworthness, clasification aims to divide the assigned object intoin a number of categories called classes. In this study, the authorusing data…
mining and C4.5 algorithm as the selection method. The criteria used are loan installments, prospective customer income, termloan time, status of prospective customers. This study resulted in a classification modeldecision tree using the C4.5 algorithm is included in the Excellent category Classification with an accuracy value of 98.33% and a classification error of 1.67%,so that this study uses 70% training data and 30% test data. From resultthe calculation obtained shows that the C4.5 algorithm can be usedto determine the feasibility of granting credit to Koperasi Jaya customers Together (KORJABE).
Keywords: Analysis, Credit Eligibility, C4 Algorithm, Data Mining, Method
Abstrak: Penelitian ini menggunakan metode Algoritma C4.5 klasifikasi untuk menentukan kelayakan kredit, klasifikasi bertujuan untuk membagi objek yang ditetapkan ke dalam satu nomor kategori yang disebut kelas. Dalam penelitian ini, penulis menggunankan data mining dan algoritma C4.5 sebagai metode pemilihannya. Kriteria yang digunakan yaitu , angsuran pinjaman,penghasilan calon nasabah,jangka waktu pinjaman ,status calon nasabah. Penelitian ini menghasillkan model klasifikasi pohon keputusan menggunakan algoritma C4.5 termasuk dalam kategori Excellent Classification dengan nilai akurasi sebesar 98,33% dan klasifikasi eror 1,67%, sehingga penelitian ini kan menggunakan data latih 70% dan data uji 30%. Dari hasil perhitungan yang diperoleh menunjukan bahwa algoritma C4.5 dapat digunakan untuk menen tukan kelayakan pemberian kredit kepada nasabah Koperasi Jaya Bersama (KORJABE).
Kata kunci: Algoritma C4.5, Analisis, Data Mining, Kelayakan Kredit, Metode
Abstract:Penelitian ini mengeksplorasi efektivitas Program Tapera dalam memenuhi kebutuhan perumahan bagi masyarakat berpenghasilan rendah di Indonesia. Dengan menggunakan pendekatan kualitatif, penelitian ini menggunakan metode…
studi kasus untuk menganalisis dampak program dan implementasinya sebagai kebijakan publik. Pengumpulan data dilakukan dengan wawancara mendalam, observasi partisipatif, dan studi dokumentasi untuk memberikan pemahaman yang komprehensif mengenai manajemen dan hasil program.Studi ini menggunakan purposive sampling dengan teknik bola salju untuk memilih informan, termasuk administrator program, pembuat kebijakan, penerima manfaat berpenghasilan rendah, pejabat pemerintah daerah, dan lembaga keuangan. Analisis data mengikuti model interaktif, yang meliputi pengumpulan, reduksi, penyajian, dan penarikan kesimpulan data, dengan triangulasi yang digunakan untuk memastikan validitas dan reliabilitas. Temuan-temuan tersebut mengungkapkan bahwa meskipun Program Tapera telah membuat langkah signifikan dalam mendorong pemerataan dan keberlanjutan perumahan, masih ada tantangan dalam hal keterjangkauan, kesenjangan antar wilayah, dan transparansi. Isu-isu ini menyoroti perlunya reformasi strategis, seperti mekanisme keuangan yang lebih baik, perluasan jangkauan, dan peningkatan tata kelola.Penelitian ini menyimpulkan bahwa Program Tapera memiliki potensi untuk secara signifikan mengurangi ketimpangan perumahan dan mendorong kesetaraan sosial, asalkan tantangan-tantangan utama dapat diatasi melalui inovasi dan kolaborasi.Penelitian ini berkontribusi pada wacana evaluasi kebijakan publik, dengan menawarkan rekomendasi praktis untuk meningkatkan aksesibilitas perumahan bagi masyarakat berpenghasilan rendah.
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This research aims to measure the economic resilience of families involved in early marriage in Mayang Village, Jember Regency. Using a mixed methods approach that combines quantitative and qualitative methods, data was…
collected through observation, interviews, documentation, and surveys of 50 respondents who met the criteria. Data analysis using multiple linear regression shows that family income, mother's education level, and access to social assistance programs significantly affect family economic resilience. The data processing in this research uses Descriptive Statistical Analysis to describe the economic characteristics of families, such as income, expenditure, and welfare indicators. The results of this study indicate that early marriage has a significant impact on the economic resilience of families in Mayang Village, as reflected in decreased income and increased health burdens. These findings also highlight the importance of women's economic empowerment programs and improved access to education as efforts to enhance the welfare of families involved in early marriage. Interventions targeting education, health, and changes in social norms are crucial for improving the economic resilience of families in Mayang Village.
Abstract:This study aims to explore the implementation of digital media and sales strategies that contribute to increasing the income of fried chicken MSMEs players in Sedong Village, Sedong District, Cirebon Regency. The research…
h method used is descriptive qualitative, with data collection through observation, interviews, and questionnaires. The respondents of the study consisted of fried chicken MSMEs players in Sedong Village. The results showed that the application of digital media, especially through WhatsApp and Facebook applications, had a positive effect on increasing the income of fried chicken MSMEs players. Sales activities that were originally word-of-mouth developed by utilizing digital media. The use of WhatsApp and Facebook not only expanded the range of product information, but also increased sales volume from 30-50 chickens per day to 70-100 chickens per day. Daily net profit also increased significantly, increasing from Rp. 150,000 - Rp. 200,000 to Rp. 300,000 - Rp. 400,000. Although the application of digital media has a positive impact, MSMEs players have also experienced some negative impacts. Additional expenses to buy data packages or internet quotas are one of the obstacles. In addition, concerns about product imitation by competitors and the presence of fictitious purchases are also felt. The conclusion of this study is that the application of digital media, especially through WhatsApp and Facebook, can be an effective strategy in increasing the income of fried chicken fried chicken MSMEs. However, MSMEs players need to consider negative impacts, such as additional costs and more intensive competition, in utilizing digital media as a sales tool.
Abstract:This study aims to determine the type of the taxes in school financial management. This study use basic qualitative or descriptive research approach with data collection techniques in this study are interviews and documentation.…
ntation. The data analysis use are data presentation and verification. The result of study obtained information about the type of taxes paid by SMA Negeri 13 Surabaya, namely Value Added Taxes and Income Taxes. At the SMA Negeri 13 Surabaya, transparency in the use of taxes in scholl is making accountability reports. The school treasure makes transparent accountability reports related to the use of tax funds in detail to interested parties. In order to comply with applicable tax regulatioms, SMAN 13 Surabaya several things, namely; [1] understand the applicable tax regulations in the school area; [2] identify relevant tax liabilities; [3] conduct tax planning to minimize the tax burden as much as legally possible; [4] register as taxpayer; [5] collect and make timely payment of taxes; [6] conduct tax reporting in accordance with applicable regulations.
Abstract:The purpose of community service which raised the title of Assistance in Making Standard Operating Procedure Flow Diagrams for Cimahi City Drinking Water BLUD Cash Receipts to improve the financial performance of Cimahi…
City Drinking Water BLUD, one of the things that is of concern is that there are differences in data between the Revenue Treasurer and the Accounting Department. While the accounting department is duty to provide financial statement data to DPKP Cimahi City which will then be consolidated to BPKAD Cimahi City. When the accounting department reconciles data with BPKAD, there is different income data between BAPPENDA and BPKAD. This happened because there was no data reconciliation first between the revenue treasurer and the Accounting Section of the Cimahi City Drinking Water BLUD before the data was provided to interested parties. So far, BLUD Drinking Water uses SOPs that have not been updated. The problem occurred because the Cash Receipt SOP had not been updated and had not complied with the SOP preparation standards set by the local government. Needed to create a new Cash Receipt SOP so that the data provided by the Revenue Treasurer or Accounting Section becomes one vote. The methods used in preparing SOP are interviews, observations, and literature studies. The result of the community service carried out is that there is an excel format of the latest Cash Receipt SOP even though it has not been ratified because it is still waiting for the completion of SOP in other divisions.
Abstract:Rural and Urban Land and Building Tax or what can be called PBB-P2 is one of the revenues included in Regional Original Income (PAD). With the existence of Law Number 23 of 2014 which is an amendment to Law Number 32 of…
2004 concerning Regional Government, and Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Government which will give authority to the Government Regions to PBB-P2 areas in order to carry out government functions and increase regional income sources. The research method used is descriptive quantitative using several data obtained from research conducted by the Central Statistics Agency from 2017 to 2021. Based on the results of this research, it shows that the level of PBB-P2 effectiveness in Trenggalek Regency is classified as very effective. In contrast to the level of contribution of Rural and Urban Land and Building Tax to PAD, it is actually still not optimal. With this research, it is hoped that Trenggalek Regency can create new strategies and treatments to improve the system for managing Rural and Urban Land and Building Tax revenues in the context of optimizing Original Regional Income in Trenggalek Regency.
Abstract:This study aims to determine the implementation of restaurant tax collection with an online system in several regions in Indonesia. This research uses the method of literature study. The literature study method is a method…
od by collecting and reviewing some previous research and then drawing conclusions from the previous research. The results obtained from the study of several literature are obstacles and supporting factors of online system implementation in several regions are more or less the same and there are some differences. The influencing factor is the quantity of tools and human resources in each region. This can affect the income of these areas.