Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This research investigates the impact of fiscal policy on economic growth in Indonesia. The study was carried out by analyzing the implementation of public expenditure policies, tax reforms and subsidies implemented by the…
he government in several time periods. Macroeconomic data such as Gross Domestic Product (GDP), inflation rate, investment and household consumption are used to evaluate the effectiveness of fiscal policy in responding to domestic and global economic conditions. The findings show that fiscal policy has a significant impact on economic growth, particularly through increasing infrastructure investment and tax incentives for the private sector. However, challenges such as transparent public budget management and long-term policy consistency need to be addressed to maximize the contribution of fiscal policy to inclusive and sustainable economic growth. Policy recommendations include expanding infrastructure investment, further tax reform to increase efficiency, as well as improvements in public budget management. The implication of this research for national economic policy is the importance of maintaining policy consistency and improving inter-institutional coordination to achieve the goal of sustainable economic development in Indonesia.
Abstract:The rapid advancement of artificial intelligence (AI) has significantly impacted the healthcare sector, particularly in supporting the early detection of diabetes; however, many AI models still face challenges due to their…
ir black-box nature, where decision-making processes are not easily understood. This study aims to compare two Explainable Artificial Intelligence (XAI) methods, namely Local Interpretable Model-Agnostic Explanations (LIME) and SHapley Additive Explanations (SHAP), in interpreting the prediction results of an Artificial Neural Network (ANN) model using the Diabetes Health Indicator dataset. Prior to modeling, the data were preprocessed through cleaning and normalization to ensure quality and consistency. The trained ANN model was then analyzed using LIME and SHAP to evaluate the contribution of each feature to the prediction outcomes. The results show that both methods are capable of providing meaningful and interpretable explanations, although SHAP demonstrates more consistent and stable interpretations across the dataset. These findings highlight the importance of integrating XAI techniques to enhance model transparency, thereby increasing trust and supporting more reliable decision-making in clinical settings, particularly for diabetes diagnosis.
Abstract:Pasar Bawah merupakan salah satu aset kultural dan ekonomi penting di Kota Pekanbaru, Riau, yang dikenal sebagai sentra penjualan barang-barang antik, kerajinan, dan berbagai produk impor unik. Namun, potensi Pasar Bawah…
sebagai destinasi wisata belanja belum sepenuhnya tergarap optimal. Penelitian ini bertujuan untuk merumuskan strategi pengembangan Pasar Bawah agar dapat meningkatkan daya tariknya sebagai tujuan wisata belanja, sekaligus berkontribusi pada peningkatan ekonomi lokal dan pelestarian nilai historisnya. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui observasi, wawancara mendalam dengan pedagang, pengelola pasar, dinas pariwisata, serta analisis dokumen terkait. Fokus analisis mencakup aspek Aksesibilitas, Atraksi (produk dan pengalaman), Amenitas (fasilitas pendukung), dan Ancillary (kelembagaan dan promosi). Hasil penelitian menunjukkan bahwa tantangan utama dalam pengembangan Pasar Bawah meliputi: (1) Tata kelola lingkungan yang kurang teratur, terutama masalah kebersihan dan penataan pedagang; (2) Kurangnya integrasi antara pasar dengan paket wisata kota; dan (3) Keterbatasan fasilitas pendukung pariwisata seperti area parkir yang memadai dan pusat informasi. Strategi pengembangan yang diusulkan mencakup: (1) Revitalisasi fisik pasar dengan mempertahankan arsitektur historisnya, perbaikan sanitasi, dan penataan zona belanja; (2) Peningkatan experience value melalui festival belanja tematik, pertunjukan seni budaya lokal, dan promosi produk unggulan khas Riau; (3) Penguatan kelembagaan melalui pembentukan Badan Pengelola Pasar Bawah yang kolaboratif antara pemerintah, pedagang, dan pelaku pariwisata; dan (4) Promosi digital terintegrasi yang menargetkan wisatawan domestik dan mancanegara.
Abstract:This study aims to determine the effectiveness of a personal approach in helping elementary school students who experience learning difficulties. The subject of the study was a fifth-grade student with the initials D, who…
o showed obstacles in learning focus, motivation, and independence. The methods used included observation, interviews, and the provision of guidance services in two sessions. The results of the study indicate that a personalized approach can enhance self-awareness, problem-solving skills, and learning focus among students. Additionally, active support from parents and teachers plays a significant role in supporting the success of counseling. This study contributes to counseling practice in elementary schools by emphasizing the importance of empathetic and collaborative individual interventions.
Abstract:Penelitian ini menganalisis peluang dan ancaman yang dihadapi sektor furnitur Indonesia dalam perdagangan internasional, dengan fokus pada Vietnam sebagai mitra dagang utama di kawasan ASEAN pada tahun 2025. Dengan menggunakan…
unakan pendekatan deskriptif kuantitatif dan kualitatif, penelitian ini bersumber dari data primer Badan Pusat Statistik (BPS) serta data sekunder dari jurnal ilmiah dan laporan pemerintah. Data primer menunjukkan bahwa sepanjang tahun 2025, total nilai ekspor furnitur Indonesia ke Vietnam mencapai $ 8.380.442,83, sedangkan nilai impor dari Vietnam mencapai $ 66.740.816,14. Hal ini mencerminkan defisit perdagangan sebesar sekitar $ 58,36 juta. Meskipun demikian, Indonesia memiliki keunggulan kompetitif berupa ketersediaan kayu tropis berkualitas tinggi, tradisi desain budaya yang kaya, dan dukungan pemerintah yang terus meningkat. Ancaman utama meliputi persaingan ketat dari produsen Vietnam, inefisiensi logistik, dan hambatan birokrasi perdagangan. Penelitian ini merekomendasikan agar Indonesia melakukan diversifikasi pasar di kawasan ASEAN, meningkatkan nilai tambah produk, dan memperkuat diplomasi ekonomi bilateral dengan Vietnam.
Abstract:Penelitian ini bertujuan untuk menganalisis tingkat ketergantungan impor bawang putih Indonesia terhadap Tiongkok serta risikonya terhadap ketahanan pangan nasional dalam upaya menuju swasembada pangan tahun 2025. Metode…
penelitian yang digunakan adalah analisis deskriptif dengan pendekatan kuantitatif dan kualitatif menggunakan data Badan Pusat Statistik (BPS) dan studi literatur terkait perdagangan internasional. Hasil penelitian menunjukkan bahwa lebih dari 97% impor bawang putih Indonesia berasal dari Tiongkok sehingga menunjukkan tingginya ketergantungan terhadap satu negara pemasok utama. Kondisi tersebut berpotensi menimbulkan risiko terhadap stabilitas pasokan dan harga di dalam negeri. Selain itu, keterbatasan kondisi iklim dan kesesuaian lahan pertanian menyebabkan produksi domestik belum mampu memenuhi kebutuhan nasional secara optimal. Oleh karena itu, diperlukan strategi peningkatan produksi dalam negeri dan diversifikasi sumber impor guna mendukung penguatan ketahanan pangan nasional.
Abstract:Perdagangan internasional merupakan faktor penting dalam pertumbuhan ekonomi dunia. Kegiatan ekspor dan impor memungkinkan negara untuk mengalokasikan sumber daya secara efisien, memperoleh devisa, dan memperluas pasar.…
Bagi negara berkembang, perdagangan internasional tidak hanya berfungsi sebagai penggerak ekonomi, tetapi juga sebagai instrumen strategis dalam proses industrialisasi, penciptaan lapangan kerja, dan peningkatan kesejahteraan masyarakat. Makalah ini membahas teori-teori utama perdagangan internasional, baik klasik maupun modern, serta relevansinya terhadap strategi pembangunan ekonomi di negara berkembang. Melalui metode studi literatur dan analisis deskriptif, makalah ini juga menyoroti studi kasus di beberapa negara Asia termasuk Indonesia.
Abstract:Small and Medium Industries (SMEs) play an important role in the regional and national economy, especially in providing employment and increasing the added value of local products. T.A Rezeki is one of the SMEs that produces…
uces its products by purchasing raw materials from products at chemical stores, then marketing them to surrounding areas, several restaurants, mosques and laundries directly. The design of an IoT-based batch mixer is expected to help TA Rezeki SMEs to automate the base soap stirring process so that it is more efficient and consistent. With the implementation of IoT, it is expected to reduce operational costs, increase production capacity, and produce soap products with better and uniform quality. Based on the satisfaction survey conducted, the results showed that the digitalization of soap stirring tools carried out in this activity provided benefits to SMEs by providing convenience with equipment automation and more consistent stirring so that the resulting products are also of better quality.
Abstract:The coconut fiber shredding machine is a tool in the production sector that plays an important role in the process of chopping coconut fiber into coconut fiber, so that it can be used as several useful products. The objectives…
ctives to be achieved in designing this coconut fiber shredding machine are: Knowing the manufacture of a coconut fiber shredding machine with a capacity of 70 kg / hour. Can design and calculate the components of a cocopeat machine that can chop coconut fiber quickly and with greater capacity. Knowing the power of the driving motor used. For the development of knowledge and applying it in the form of design and research. The design of a coconut fiber shredding machine with a capacity of 70 kg/hour, the following conclusions were obtained: Shaft diameter 25 mm, Pin size l = 7 mm, t = mm, p = 20 mm, Bearing number 6005, Motor pulley 50.8 mm (2 inches), Shredder knife shaft pulley 254 mm (10 inches), Belt length 1473 mm (58 inches) type A, Gasoline motor type with 5.5 Hp power, 3600 rpm rotation.