Abstract:Emas merupakan salah satu jenis komoditi yang paling banyak diminati untuk tujuan investasi, karena dipandang sebagai instrumen yang lebih aman dibandingkan saham serta memiliki nilai jual yang selalu bergerak mengikuti…
kondisi pasar. PT Victoeria Vici, sebagai pelaku usaha perhiasan emas custom, menghadapi kendala dalam menentukan estimasi harga jual kepada pelanggan, sebab proses pengerjaan pesanan custom membutuhkan waktu hingga 14 hari, sementara harga emas bergerak fluktuatif dan tidak terstruktur setiap harinya sehingga estimasi harga menjadi tidak akurat dan tidak efektif. Berdasarkan permasalahan tersebut, penelitian ini menerapkan konsep Data Mining dengan algoritma Trend Moment untuk mengestimasi harga emas pada rentang waktu tertentu. Data yang digunakan merupakan data historis harga emas per gram pada PT Victoeria Vici periode Agustus–Oktober 2021 sebanyak 92 data. Tahapan penelitian meliputi pengumpulan data, penentuan variabel X dan Y, eliminasi untuk memperoleh nilai konstanta a dan slope b, serta penerapan persamaan Y = a + bX untuk memperoleh nilai estimasi. Hasil perhitungan menunjukkan nilai a = 720.871,725 dan b = 3,108 sehingga model estimasi mampu menghasilkan proyeksi harga emas yang mendekati pola data historis. Model ini kemudian diimplementasikan ke dalam aplikasi berbasis desktop menggunakan Microsoft Visual Basic 2010 dan basis data Microsoft Access, dilengkapi Crystal Report untuk pencetakan laporan hasil estimasi. Hasil penelitian menunjukkan bahwa algoritma Trend Moment dapat membantu PT Victoeria Vici dalam memperoleh estimasi harga emas secara lebih cepat, konsisten, dan terdokumentasi.
Gold is one of the most sought-after commodities for investment purposes, as it is regarded as a safer instrument compared to stocks and has a selling value that constantly fluctuates with market conditions. PT Victoeria Vici, a custom gold jewelry business, faces difficulty in determining the estimated selling price offered to customers because the production process for custom orders takes up to 14 days, while gold prices move in an unstructured and fluctuating manner every day, making manual price estimation inaccurate and ineffective. Based on this problem, this study applies the concept of Data Mining using the Trend Moment algorithm to estimate gold prices over a certain period of time. The data used is historical daily gold price data per gram from PT Victoeria Vici for the period of August–October 2021, consisting of 92 records. The research stages include data collection, determination of the X and Y variables, elimination to obtain the constant value a and the slope b, and the application of the equation Y = a + bX to obtain the estimated value. The calculation results show a value of a = 720,871.725 and b = 3.108, so that the estimation model is able to produce gold price projections that closely follow the pattern of historical data. This model was then implemented into a desktop-based application using Microsoft Visual Basic 2010 and a Microsoft Access database, equipped with Crystal Report for printing estimation result reports. The results show that the Trend Moment algorithm can help PT Victoeria Vici obtain gold price estimations more quickly, consistently, and in a well-documented manner.
Abstract:Penelitian ini bertujuan untuk menganalisis peran Kepala Unit dan Mantri dalam implementasi Quick Response Indonesian Standard (QRIS) kepada nasabah UMKM di Bank BRI Unit Sadang Serang. Pendekatan kualitatif digunakan dengan…
ngan metode studi kasus untuk memahami secara mendalam fenomena implementasi QRIS di lapangan. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi dengan Kepala Unit, Mantri, dan UMKM pengguna QRIS. Analisis data dilakukan menggunakan NVivo, dengan triangulasi untuk memastikan keabsahan data. Hasil penelitian menunjukkan bahwa Kepala Unit berperan dalam perencanaan strategis, pengawasan, dan koordinasi implementasi QRIS, sedangkan Mantri berperan dalam sosialisasi, edukasi, dan pendampingan lapangan. Meskipun implementasi QRIS berjalan baik secara sistemik, terdapat kesenjangan dalam pemanfaatan oleh UMKM, khususnya pada aspek produktivitas dan literasi digital. Penelitian ini memberikan implikasi bagi penguatan pendampingan, strategi manajemen sumber daya manusia, dan literasi digital bagi UMKM.
Abstract:The Minister of Education and Science and Technology stated that MBKM will be continued with various improvements. The Independent Campus (MBKM) was initiated by the Minister of Education and Culture through the Regulation…
on of the Minister of Education and Culture Number 3 of 2020 concerning National Standards for Higher Education, especially in articles 18 and 15, aiming to answer the challenges of the capacity of higher education institutions that have not been able to adapt quickly to prepare relevant and quality graduates with the presence of Industry 4.0. Based on this decision, Bina Mandiri University Gorontalo has participated in and run the MBKM program. However, the implementation is still limited so that the scope of implementation is only at one point and then affects the development of unsustainable programs. Related to the MBKM program, undergraduate students of Educational Technology have been trained and are able to design software, one of which is for libraries in schools. This was proven in the implementation of previous research entitled The Impact of MBKM Project-Based Learning on Problem Solving for Undergraduate Students of Educational Technology at Bina Mandiri University, Gorontalo. Considering that the MBKM program is important to run and its sustainability is expected, its implementation is very urgent. In coastal areas, especially schools in Randangan Village, Pohuwato Regency, Gorontalo Province, it is known that digitalization in the implementation of education has not been effective, so there needs to be digitalization of library software to support student learning activities outside school hours or on holidays. The purpose of this study is to implement MBKM: a digitalization project and the use of library software in schools in Randangan Village, Pohuwato Regency, Gorontalo Province.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
Abstract:This study aims to analyze the effect of liquidity, profitability, and capital structure on firm value in Food and Beverage companies listed on the Indonesia Stock Exchange during 2021–2023. Firm value is proxied by Price…
ice to Book Value (PBV) and Tobin’s Q. Liquidity is measured using Current Ratio (CR) and Quick Ratio (QR), profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while capital structure is measured using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). This research employed a quantitative approach using secondary data obtained from annual financial reports of Food and Beverage companies listed on the Indonesia Stock Exchange The sampling technique used in this study was purposive sampling, with a sample size of 38 companies. Data were analyzed using multiple linear regression with classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that CR has a positive and significant effect on PBV and Tobin’s Q. QR has a negative and significant effect on PBV, but no significant effect on Tobin’s Q. ROA has a positive and significant effect on both PBV and Tobin’s Q. ROE has a positive and significant effect on PBV, but a negative and significant effect on Tobin’s Q. DAR has a negative and significant effect on PBV, but no significant effect on Tobin’s Q. DER has no significant effect on both proxies of firm value. Simultaneously, liquidity, profitability, and capital structure significantly affect firm value. These findings indicate that firm value is determined by the combined role of financial stability, profitability, and financing decisions.
Abstract:The problem in this research includes the still low level of ASN compliance in compiling and reporting Employee Performance Targets. The purpose of this study is to describe and analyze the performance measurement of civil…
il servants at the Education and Culture Office of West Kalimantan Province, seen from the aspects of: Accountability, Responsibility, and Responsiveness. The results of the study indicate that Accountability, Responsibility, and Responsiveness are key elements in reflecting the quality of civil servant performance at the Education and Culture Office of West Kalimantan Province. However, in its implementation, these three aspects have not been running optimally. ASN accountability is still hampered by a lack of discipline in reporting and minimal transparency of work results. Responsibility is also not fully reflected in ASN's commitment to carrying out duties and responsibilities professionally. On the other hand, responsiveness to community needs, especially in the fields of education and culture, is still relatively slow, which indicates a lack of active involvement of ASN in absorbing and responding to public aspirations quickly and appropriately. This research recommends strategic steps to strengthen accountability through a more structured and regularly monitored performance reporting system. Improving accountability can be achieved through ongoing development, professional ethics training, and consistent enforcement of work discipline. To enhance responsiveness, a more participatory and adaptive public service mechanism needs to be developed to meet community needs.
Abstract:This study aims to analyze the impact of QRIS (Quick Response Code Indonesian Standard) digital payments on the economic resilience of MSMEs in Makassar City, specifically within the Muhammadiyah University of Makassar area.…
rea. This study used a qualitative approach with data collection techniques through observation, interviews, and documentation. The results indicate that QRIS digital payments have a positive impact on the economic resilience of MSMEs, small and medium enterprises (SMEs), through increased operational efficiency, ease of transactions without dependence on cash, automated financial recording, increased sales volume, and expanded market access. With a single QR Code for all digital payment platforms, MSMEs are able to reach more consumers, especially the younger generation. Despite technical challenges, MSMEs are able to adapt well. This study concludes that QRIS functions not only as a digital payment tool but also as a strategic instrument that strengthens poverty reduction, income stability, and economic resilience of MSMEs in Makassar City in facing the dynamics of the digital economy.
Abstract:This research was conducted to assess the financial performance of PT Pertamina Geothermal EnergyTbk for the 2022–2023 period using a financial ratio analysis approach focused on profitability and liquidity ratios. The research…
research method used is quantitative descriptive, utilizing secondary data sourced from the company's financial statements. Indicators used in the profitability analysis includeNet Profit Margin, Return on Assets( ROA), and Return on Equity(ROE), while liquidity analysis is carried out usingCurrent Ratio, Quick Ratio, AndNet Working Capital Ratio.The analysis results show an increase in the profitability ratio, reflecting improvements in operational efficiency and the company's ability to utilize assets to generate profits. On the other hand, although the liquidity ratio has improved, its value has not yet reached the ideal level, indicating that the company still faces challenges in meeting its short-term obligations. Overall, PT PertaminaGeothermal EnergyTbk during the 2022–2023 period showed increasingly improving profitability performance, but still needs to pay attention to and strengthen liquidity conditions to maintain the company's financial stability.
Abstract:This study examines the implementation of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) and analyzes the effect of ease of use on transaction efficiency. This research…
rch employs a quantitative explanatory approach based on a field study conducted in Teluk Ambon District. Data were collected through structured questionnaires distributed to MSME actors who have implemented QRIS as a digital payment system. A total of 30 MSMEs were selected using purposive sampling based on predefined criteria. The collected data were analyzed using validity and reliability tests, descriptive statistics, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that ease of use has a positive and significant effect on transaction efficiency, with a significance value of 0.033, which is lower than the 0.05 significance level. The coefficient of determination (R²) value of 0.153 indicates that ease of use explains 15.3% of transaction efficiency, while the remaining 84.7% is influenced by other factors not examined in this study. These findings support the Technology Acceptance Model (TAM) proposed by Davis and confirm that QRIS contributes to improving transaction efficiency among MSMEs. This study provides theoretical contributions to digital payment adoption literature and practical implications for policymakers, financial institutions, and MSME actors.