Abstract:Abstract: The replacement of Indonesia's Minister of Finance from Sri Mulyani Indrawati to Purbaya Yudhi Sadewa on September 8, 2025, triggered significant public discourse regarding institutions under the Ministry of Finance,…
nance, particularly the Directorate General of Customs and Excise (DJBC). This research aims to identify and classify dominant topics discussed by the public on social media regarding Customs during the period from September 2025 to April 2026 using the Latent Dirichlet Allocation (LDA) algorithm. A total of 937 public comments were collected through web scraping on YouTube from 15 relevant news videos, followed by preprocessing including case folding, tokenization, stopword removal using the Sastrawi library, and stemming. The optimal number of topics was determined by evaluating Coherence Score (C_v) and Log Perplexity across the range K = 2 to K = 15. The results indicate that the highest coherence value was obtained at K = 11 with a score of 0.3436, which was selected as the final model. The eleven topics generated reflect a spectrum of public opinion covering appreciation for Minister Purbaya, demands for cleansing corrupt officials, illegal smuggling issues, and demands for institutional reform. Topic distribution shows that 52.3% of documents were critical, 29.9% supportive, and 18.1% reform-demanding. These findings can serve as a basis for evaluating DJBC's public communication policies under Minister Purbaya's leadership.
Keyword: latent dirichlet allocation; topic modeling; customs; social media; coherence score.
Abstrak: Pergantian Menteri Keuangan Republik Indonesia dari Sri Mulyani Indrawati kepada Purbaya Yudhi Sadewa pada 8 September 2025 memicu dinamika pemberitaan signifikan terhadap institusi-institusi di bawah Kementerian Keuangan, khususnya Direktorat Jenderal Bea dan Cukai (DJBC). Penelitian ini bertujuan untuk mengidentifikasi dan mengklasifikasikan topik-topik dominan yang diperbincangkan publik di media sosial terkait Bea Cukai pada periode September 2025 hingga April 2026 menggunakan algoritma Latent Dirichlet Allocation (LDA). Data sejumlah 937 komentar publik dikumpulkan melalui teknik web scraping pada platform YouTube dari 15 video pemberitaan relevan, kemudian diolah melalui tahapan preprocessing berupa case folding, tokenisasi, stopword removal menggunakan library Sastrawi, dan stemming. Penentuan jumlah topik optimal dilakukan dengan evaluasi Coherence Score (C_v) dan Log Perplexity pada rentang K = 2 hingga K = 15. Hasil penelitian menunjukkan bahwa nilai coherence tertinggi diperoleh pada K = 11 dengan skor 0,3436, yang selanjutnya dijadikan sebagai model final. Sebelas topik yang dihasilkan mencerminkan spektrum opini publik yang terdiri dari topik apresiasi terhadap Menkeu Purbaya, tuntutan pembersihan oknum korup, isu penyelundupan barang ilegal, serta desakan reformasi kelembagaan. Distribusi topik menunjukkan bahwa 52,3% dokumen bersifat kritis, 29,9% bersifat dukungan, dan 18,1% berupa desakan reformasi. Temuan ini dapat dimanfaatkan sebagai dasar evaluasi kebijakan komunikasi publik DJBC di era kepemimpinan Menkeu Purbaya.
Kata kunci: bea cukai; coherence score; latent dirichlet allocation; media sosial; pemodelan topik
Abstract:Abstract: Liberti Store is a business specializing in the sale of various types of shoes and sandals. In carrying out operational activities, especially those related to sales and financial management, a system that can…
support effective recording and monitoring is essential. An information system has been created to manage sales and finances, equipped with daily financial recording features. This system was developed using the PHP programming language and MySQL database as a solution to various problems faced by store owners. The purpose of developing this system is to coordinate the recording of incoming and outgoing goods, coordinate stock availability directly, and speed up the sales calculation process without relying on manual tools such as calculators. By utilizing this system, information about goods can be stored properly in the database, so the potential for data loss or irregular recording can be minimized. In this study, the author used the SDLC method. This method was applied to gain a better understanding of the actual situation, including problems that arise in sales activities and financial management, thus producing an appropriate system. The results of this study provide an understanding of the design of an appropriate information system for the store's needs, especially in assisting with daily financial management. This system is expected to help shop owners and administration departments improve work efficiency and support more accurate decision-making based on organized data.
Keywords: Information Systems, Sales, Financial Management, PHP, MySQL.
Abstrak: Toko Liberti adalah bisnis yang khusus menjual berbagai jenis sepatu dan sandal. Dalam menjalankan aktivitas operasional, terutama yang berkaitan dengan penjualan dan manajemen keuangan, sistem yang dapat mendukung pencatatan dan pemantauan yang efektif sangat penting. Sistem informasi telah dibuat untuk mengelola penjualan dan keuangan, dilengkapi dengan fitur pencatatan keuangan harian. Sistem ini dikembangkan menggunakan bahasa pemrograman PHP dan basis data MySQL sebagai solusi untuk berbagai masalah yang dihadapi oleh pemilik toko. Tujuan pengembangan sistem ini adalah untuk mengkoordinasikan pencatatan barang masuk dan keluar, mengkoordinasikan ketersediaan stok secara langsung, dan mempercepat proses perhitungan penjualan tanpa bergantung pada alat manual seperti kalkulator. Dengan memanfaatkan sistem ini, informasi tentang barang dapat disimpan dengan benar dalam basis data, sehingga potensi kehilangan data atau pencatatan yang tidak teratur dapat diminimalkan. Dalam penelitian ini, penulis menggunakan metode SDLC. Metode ini diterapkan untuk mendapatkan pemahaman yang lebih baik tentang situasi aktual, termasuk masalah yang muncul dalam aktivitas penjualan dan manajemen keuangan, sehingga menghasilkan sistem yang tepat. Hasil penelitian ini memberikan pemahaman tentang desain sistem informasi yang tepat untuk kebutuhan toko, terutama dalam membantu manajemen keuangan harian. Sistem ini diharapkan dapat membantu pemilik toko dan departemen administrasi meningkatkan efisiensi kerja dan mendukung pengambilan keputusan yang lebih akurat berdasarkan data yang terorganisir.
Kata Kunci: Sistem Informasi, Penjualan, Manajemen Keuangan, PHP, MySQL.
Abstract:The development of Sharia-based micro, small, and medium enterprises (MSMEs) and startups in Indonesia has grown significantly alongside the strengthening of the national halal ecosystem and supportive government regulations.…
ions. However, business feasibility studies applied in practice are still largely dominated by conventional approaches that emphasize profitability and financial sustainability. Meanwhile, Sharia business feasibility analysis generally remains limited to compliance with the prohibition of riba, gharar, and maysir. This situation indicates a conceptual gap in integrating maq??id al-shar?‘ah as an evaluative framework in business feasibility analysis. This study aims to reconstruct a maq??id-based Sharia business feasibility model that can serve as an evaluative instrument for Sharia MSMEs and startups. The research employs a normative legal research method using conceptual and analytical approaches to the theory of maq??id al-shar?‘ah in Islamic economic law. The findings reveal that Sharia business feasibility studies can be reconstructed through a three-layer model consisting of sharia screening, business feasibility analysis, and maq??id impact assessment. The integration of the five essential objectives of maq??id—?if? al-d?n, ?if? al-nafs, ?if? al-‘aql, ?if? al-nasl, and ?if? al-m?l—demonstrates that business feasibility should not only be measured by Sharia compliance and profitability but also by its contribution to social welfare and sustainable economic development.
Abstract:This study aims to analyze the effect of AI as an online tutor and digital literacy on students’ learning comprehension. The research employed a quantitative approach with an explanatory survey design involving 100 students…
dents from the PGMI Study Program at IAIN Curup. The research instrument was a Likert-scale questionnaire measuring three main constructs: AI as an online tutor, digital literacy, and learning comprehension. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test validity, reliability, and the structural relationships among variables. The results indicate that AI as an online tutor has a positive and significant effect on learning comprehension (? = 0.425; p < 0.000). Digital literacy also has a positive and significant effect on learning comprehension (? = 0.476; p < 0.000). The R-square value of 0.699 shows that 69.9% of the variance in learning comprehension can be explained by these two independent variables. Overall, this study confirms that the integration of AI-based technology, supported by students’ digital literacy skills, can enhance the quality of learning comprehension in higher education.
Abstract:This study aims to analyze the history of language, language status, and language functions of Indonesian, as well as its transformation in the digital era. The research employs a descriptive qualitative approach supported…
ed by digital corpus analysis of 150 text data collected from social media and online platforms. The findings reveal that the Indonesian language originated from Malay and has developed into both a national and official language with symbolic, instrumental, and integrative functions. However, in digital communication practices, a significant shift in language use is observed. The data indicate that standard language usage accounts for only 38%, while non-standard forms (27%), code-mixing (19%), slang (11%), and excessive abbreviations (5%) dominate. These findings demonstrate a gap between normative linguistic standards and actual language practices in digital spaces. Nevertheless, this phenomenon also reflects the adaptability of the Indonesian language to technological developments and modern communication needs. The novelty of this study lies in the integration of language history, language status, and language functions with an empirical approach based on digital corpus analysis, as well as the introduction of the concept of digital communicative function as an extension of language function theory. This study implies the need to strengthen language literacy and adaptive language policies in the digital era.
Abstract:Indonesian language instruction within tertiary educational institutions in Indonesia encounters a significant hurdle due to students' inadequate literacy capabilities. A potential method to address this issue is the integration…
egration of deep learning techniques to enhance language proficiency. This research This research is designed to investigate the implementation of deep learning in the acquisition of the Indonesian language, emphasizing aspects such as historical analysis of the language, spelling verification (EYD), selection of words (diction), arrangement of paragraphs, and scientific writing conventions. The approach employed is a Systematic Literature Review (SLR), aiming to pinpoint and compile existing research pertinent to the use of deep learning in educational settings. Findings indicate that utilizing deep learning can serve as an effective strategy for boosting students' comprehension of the rules governing the Indonesian language through automated feedback that aids in refining spelling, sentence construction, and vocabulary selection. This methodology not only expedites the educational process but also elevates the quality of writing while facilitating the enhancement of students' skills in scientific writing. Deep learning offers a more engaging and relevant framework for studying the Indonesian language at the university level.
Abstract:Rokan Hulu Regency possesses significant natural and cultural tourism potential; however, tourist visitation rates remain relatively low due to the lack of integrated destination information and concerns regarding environmental…
nmental sustainability. This study aims to design and develop SMART TOUR, a sequence-prediction–based tourism recommendation system utilizing a deep learning approach. The system is designed to learn tourist travel patterns based on their visitation history by employing a dual-input Long Short-Term Memory (LSTM) model that integrates location and activity data. To address the limitations of real-world data, a synthetic dataset was constructed in a realistic manner by considering tourist preferences, inter-location distances, visit duration, and the popularity of tourist attractions. Experimental results indicate that the proposed recommendation system achieves competitive performance, with a Top-1 Accuracy of 39.7%, Top-3 Accuracy of 76.2%, and Top-5 Accuracy reaching 92.4%. Evaluation was conducted using the Top-K Accuracy approach, which is considered most relevant in the context of recommendation systems as it reflects user behavior in selecting from multiple alternatives. This study demonstrates that integrating LSTM models with predictive techniques can enhance the quality of tourism recommendations and support the development of more environmentally friendly and sustainable tourism practices. SMART TOUR is expected to serve as an innovative solution to strengthen the tourism appeal of Rokan Hulu and empower local communities through the adoption of technology.
Abstract:Abstract: In PT. Pupuk Indonesia, Sumbagut sales area, this study aims to identify and analyze the impact of transformational leadership, intrinsic motivation, and work stress on employee performance. This type of research…
ch uses quantitative research methods. The research sample is forty employees. Data analysis uses multiple linear regression analysis, t-test, f-test, and coefficient of determination. The results of the analysis show the results of the simultaneous test with a calculated F value of 55.164 and a Sig. value of 0.000. It is known that the calculated F value of 55.164> F table 2.87 and the Sig. value of 0.000 <0.05, which indicates that transformational leadership, intrinsic motivation, and work stress have a significant impact on employee performance both simultaneously and simultaneously. Based on the results of the t-hypothesis test, it can be concluded that transformational leadership has a significant effect on employee performance, intrinsic motivation has a significant effect on employee performance, and work stress has a significant effect on employee performance. The coefficient of determination, or adjusted r-squared value, was found to be 0.806, or 80.6% for transformational leadership, intrinsic motivation, and job stress on employee performance, while 19.4% was the impact of other variables not included in this study.
Keywords: Transformational Leadership, Intrinsic Motivation, Work Stress, Employee Performancen.
Abstrak: Dalam PT. Pupuk Indonesia, wilayah penjualan Sumbagut, penelitian ini bertujuan untuk mengidentifikasi dan menganalisis dampak kepemimpinan transformasional, motivasi intrinsik, dan stres kerja terhadap kinerja karyawan. Jenis penelitian ini menggunakan metode penelitian kuantitatif. Sampel penelitian adalah empat puluh karyawan. Analisis data menggunakan analisis regresi linier berganda, uji t, uji f, dan koefisien determinasi. Hasil analisis menunjukkan hasil uji simultan dengan nilai F hitung sebesar 55,164 dan nilai Sig. sebesar 0,000. Diketahui bahwa nilai F hitung 55,164 > F tabel 2,87 dan nilai Sig. 0,000 < 0,05, yang menunjukkan bahwa kepemimpinan transformasional, motivasi intrinsik, dan stres kerja memiliki dampak signifikan terhadap kinerja karyawan baik secara bersamaan maupun simultan. Berdasarkan hasil uji hipotesis t, dapat disimpulkan bahwa kepemimpinan transformasional berpengaruh signifikan terhadap kinerja karyawan, motivasi intrinsik berpengaruh signifikan terhadap kinerja karyawan, dan stres kerja berpengaruh signifikan terhadap kinerja karyawan. Koefisien determinasi, atau nilai r-kuadrat yang disesuaikan, ditemukan sebesar 0,806, atau 80,6% untuk kepemimpinan transformasional, motivasi intrinsik, dan stres kerja pada kinerja pegawai, sedangkan 19,4% adalah dampak dari variabel lain yang tidak termasuk dalam penelitian ini.
Kata kunci: Kepemimpinan Transformasional, Motivasi Intrinsick, Stres Kerja Kinerja Pegawai.
Abstract:Abstract: This study aims to analyze the effect of implementing accounting information systems based on big data and digital technology on the quality of accounting information and decision-making performance in modern organizations.…
rganizations. This research employs a quantitative approach using a survey method through questionnaires distributed to respondents who are users of accounting information systems. The data analysis technique used is Structural Equation Modeling (SEM) to examine the relationships among variables. The results indicate that the implementation of accounting information systems has a positive and significant effect on the quality of accounting information and decision-making performance. Furthermore, the quality of accounting information also significantly influences decision-making performance. These findings suggest that the utilization of digital technology in accounting information systems enhances the quality of information and improves decision-making effectiveness. Therefore, modern organizations need to optimize the use of technology in accounting information systems to improve overall organizational performance.
Keywords: Accounting Information Systems, Big Data, Decision Making
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh implementasi sistem informasi akuntansi berbasis big data dan teknologi digital terhadap kualitas informasi akuntansi dan kinerja pengambilan keputusan pada organisasi modern. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada responden yang merupakan pengguna sistem informasi akuntansi. Teknik analisis data yang digunakan adalah Structural Equation Modeling (SEM) untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa implementasi sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas informasi akuntansi serta kinerja pengambilan keputusan. Selain itu, kualitas informasi akuntansi juga terbukti berpengaruh signifikan terhadap kinerja pengambilan keputusan. Temuan ini mengindikasikan bahwa pemanfaatan teknologi digital dalam sistem informasi akuntansi dapat meningkatkan kualitas informasi yang dihasilkan serta efektivitas pengambilan keputusan. Oleh karena itu, organisasi modern perlu mengoptimalkan penggunaan teknologi dalam sistem informasi akuntansi guna meningkatkan kinerja organisasi secara keseluruhan.
Kata Kunci: Sistem Informasi Akuntansi, Big Data, Pengambilan Keputusan
Abstract:The development of Artificial Intelligence (AI) has brought significant transformations in various sectors, including health information management. The integration of AI in health data management not only improves operational…
tional efficiency but also opens up strategic opportunities in digital business development in the healthcare sector. This study aims to analyze the role of AI in health information management and its impact on optimizing digital business strategies. The method used is a qualitative approach with a systematic literature review of various recent scientific publications (2020–2025) relevant to the research topic. Data were analyzed using thematic analysis techniques to identify patterns, trends, and contributions of AI in health information management. The results show that the application of AI, such as machine learning, natural language processing, and predictive analytics, can improve data processing accuracy, accelerate decision-making, and support personalized healthcare services. In addition, AI plays a role in increasing operational cost efficiency and creating innovative digital business models, such as telemedicine and intelligent-based electronic medical record systems. However, challenges related to data security, patient privacy, and infrastructure and human resource readiness remain major obstacles to its implementation. In conclusion, AI has a strategic role in improving the quality of health information management while strengthening the competitiveness of digital businesses in the healthcare sector. Therefore, adaptive policies, improved human resource competencies, and strengthened information security systems are needed to support the sustainable implementation of AI.