Search Articles & Publications

Showing 24 articles found for "Profits"

SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN LOKASI PERUMAHAN MENGGUNAKAN METODE PROFILE MATCHING

Efendi, Zulfan
Abstract: Abstract: In the business of property developers choosing a location to be an important decision for developers as a factor of attractiveness in housing marketing, if lack of observance in choosing the location of the location… cation will result in slow sales, so that the company's profits become not optimal. For this reason, a decision support system is needed that can help developers in recommending housing locations that are in accordance with the wishes of the developer. The profile matching method is chosen because it can provide the closest value recommendation, so if there is no land the exact location in accordance with the wishes of the developer but the profile maching is able to provide the selection of the location with the closest profile value to the developer desired.                                                                   Keywords: Decision support system, Developer, Property, Location Land, Profile matching.     Abstrak: Lokasi merupakan faktor terpenting dalam usaha developer property, karena mempengaruhi tingkat pemasaran perumahan. Pemilihan lokasi menjadi keputusan penting, sehingga dibutuhkan suatu sistem pendukung keputusan yang tepat. Metode profile matching merupakan pilihan yang dapat memberikan rekomendasi. Hasil dari penelitian ini adalah memberikan rekomendasi dengan nilai terdekat, jadi walaupun tidak ada lahan lokasi yang sesuai persis keinginan developer tapi profile matching akan memberikan rekomendasi pemilihan lahan lokasi dengan profil yang terdekat sesuai harapan developer. Maka, dapat disimpulkan profile matching merupakan pilihan tepat dalam penentuan keputusan lokasi perumahan.

ANALISIS DATA HASIL KEUNTUNGAN MENGGUNAKAN SOFTWARE RAPIDMINER

Nofitri, Rika, Irawati, Novica
Abstract: Abstract: The application of information technology is currently growing so rapidly. One of them is the application of technology that can be applied in the industrial world, namely to evaluate the company's performance.… Evaluation is a necessity for companies to move forward and develop in facing business competition. One method of evaluating that can be used objectively is extracting information through a stored database. This study intends to analyze the factors that affect profit outcomes based on profit-based data. The data will be analyzed using method Bayes. Through this method will get a pattern that affects profits. However, it is not easy to analyze data with this method because of the large amount of data that will cost a lot of time and time. So to simplify the analysis, researchers use tools in analyzing the data the results of the benefits of rapidminer software. Based on the results of the analysis carried out, rapidminer software can help and make it easier to produce probabilities to be predicted. The results of this study are from the set test conducted, the prediction of profit results can be ascertained to be achieved and the possibility of certainty is reached 0.59% and the possibility of not reaching 0.41%.   Keywords: Data Mining, Neive Bayes, Rapidminer, Benefits    Abstrak: Penerapan teknologi informasi saat ini berkembang begitu pesat. Salah satunya penerapan teknologi yang dapat diterapkan didunia industri yaitu untuk evaluasi terhadap kinerja perusahaan. Evaluasi merupakan suatu keharusan bagi perusahaan untuk terus maju dan berkembang  menghadapi persaingan usaha. Salah satu cara mengevaluasi yang dapat dugunakan secara objektif yaitu penggalian informasi melalui database yang tersimpan.Penelitian ini bermaksud untuk menganalisa faktor yang mempengaruhi hasil keuntungan berdasarkan data hasil keuntungan. Data tersebut akan dianalisis menggunakan metodeneive bayes. Melalui metode ini akan mendapatkan pola yang mempengaruhi keuntungan.Namun tidaklah mudah dalam menganalisis data dengan metode ini dikarenanakan banyaknya data yang akan menghabiskan biaya dan waktu yang cukup lama. Maka untuk mempermudah analisis tersebut, peneliti menggunakan alat bantu dalam menganalisis data hasil keuntungan yaitusoftware rapidminer.Berdasarkan hasil analisis yang dilakukan, software rapidminer dapat membantu dan mempermudah menghasilkan probabilitas untuk dijadikan prediksi. Hasil penelitian ini adalah dari uji set yang dilakukan, prediksi hasil keuntungan dapat dipastikan tercapai dan kemungkinan kepastian tercapai 0,59% serta kemungkinan tidak tercapai 0,41%.   Kata Kunci : Data Mining, Neive Bayes, Rapidminer, Keuntungan  

Sector-Specific Strategies: How Consumer Goods Companies Navigate Tax Avoidance

Djatnicka, Erlina, Sulistyorini Wulandari, Dian, Dayanti, Iis
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.

Practices Of Productive Waqf Management, Development And Utilisation By Waqf Managers In Islamic Boarding Schools In Maros Regency

Samsidar Jamaluddin, Muammar Muh. Bakry, Muhammad Shuhufi, Abd. Rauf Muhammad Amin
Abstract: The study aims to explain the practices of productive waqf management, development, and utilisation by waqf managers in Islamic boarding schools in Maros Regency. This is a qualitative study. The research design is field… research. The results of this study indicate that: The management of productive endowments at the Raudaturrasyidin DDI Cambalagi Islamic boarding school is categorised as unproductive with insignificant income growth due to irregular harvests throughout the year. The realisation of the utilisation of profits from productive endowment income at the Raudaturrasyidin DDI Cambalagi Islamic Boarding School. Meanwhile, the management of productive endowments at the Nurul Ikhwan Islamic Boarding School through the boarding school canteen is categorised as productive with a significant increase in income. Meanwhile, the management of productive endowments at the Nahdlatul 'Ulum Islamic Boarding School through the mini market Aminah demonstrates productive management of productive endowments on endowed assets, namely the Mini Market Aminah, which is categorised as moderately productive with significant income growth from May to December 2023 and May to December 2024. Each portion of the income from productive endowments at the three boarding schools has a designated allocation for utilisation. On the other hand, development aspects are not being implemented at the pond managed by the al-Irsyad Foundation.