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:Micro, Small, and Medium Enterprises (MSMEs) are one of the foundations of the Indonesian economy. Their development is inextricably linked to the evolving trends in sales models. Currently, the use of social media as a…
digital marketing method is crucial in assisting MSMEs in expanding their market and increasing sales turnover. STIE MADANI Balikpapan, through community service activities, is attempting to bridge the need for digital marketing methods and financial record-keeping for MSMEs around Balikpapan through Innovation Development (PI) activities with students. The MSME in this time is located in Karang Jati Village, Balikpapan, namely the Dapoer Malika MSME. Dapoer Malika produces several types of snacks. The PI activity helps this MSME market its products through social media and assists in preparing financial records.
Keywords: MSME, Digital Marketing, Social Media, Bookkeeping
Abstract:The primary goal of this study was to quantitatively analyze the contribution of consumptive behavior and lifestyle toward shoe purchasing decisions among students at Universitas Linggabuana PGRI Sukabumi. The analysis consistently…
onsistently showed that both independent variables play a significant role in influencing purchasing choices. Specifically, consumptive behavior was found to have a positive and tangible impact on buying decisions when analyzed individually. Similarly, lifestyle also demonstrated a distinct, positive, and significant contribution. When examined simultaneously (Uji F), these two factors were collectively proven to be significant. The model exhibited strong explanatory power, indicating that the majority of the variation in student purchasing decisions can be effectively attributed to their lifestyle trends and high consumption levels. In conclusion, the findings confirm that both lifestyle and consumptive behavior are central and positive drivers in shaping students' shoe purchasing decisions
Abstract:The digital technology revolution has catalyzed a fundamental paradigmatic transformation in the global education ecosystem, creating a new era where technology integration has become a strategic imperative in effective…
and sustainable learning management. One of the most disruptive technological innovations that has become the primary focus in educational transformation is Artificial Intelligence (AI), which has demonstrated extraordinary potential in revolutionizing various aspects of learning management through sophisticated adaptive capabilities, deep learning personalization, and comprehensive administrative automation. This research aims to comprehensively and systematically examine the multidimensional role of AI in enhancing the quality of learning management in the digital era, with in-depth analytical focus on three fundamental pillars: strategic learning planning, pedagogical process implementation, and learning outcome evaluation. The research methodology employs a rigorous Systematic Literature Review (SLR) approach, analyzing over 150 high-quality scientific articles from leading national and international journals published between 2014-2024, utilizing a thematic synthesis framework to identify emergent patterns and significant trends in AI implementation in education. Research findings reveal that AI implementation in learning management produces multifaceted transformative impacts, including significant improvements in pedagogical decision-making quality through predictive analytics and data-driven insights, strengthening the strategic role of teachers as adaptive and responsive learning facilitators, and expanding democratic learning accessibility through adaptive learning systems and intelligent tutoring systems technologies. AI has also proven effective in optimizing educational resource allocation, enhancing student engagement through intelligent gamification, and facilitating inclusive and equitable learning.
However, this research also identifies complex challenges that must be addressed in AI implementation, including significant technological infrastructure gaps particularly in remote areas, limitations in educators' digital literacy affecting technology adoption, and ethics and data privacy issues requiring comprehensive regulatory frameworks. The implications of this research emphasize the need for a holistic and structured approach in integrating AI into educational systems, considering technological, pedagogical, and socio-cultural aspects in a balanced manner to achieve sustainable and positively impactful educational transformation.
Abstract:This study aims to analyze the evaluation of public policy and environmental disaster mitigation predictions regarding the cancellation of the strategic glass industry development in Rempang Island. The study employed a…
qualitative approach with a case study design and data collection through systematic literature review. Data analysis was conducted using the interactive model of Miles, Huberman & Saldana (2014). The results show that the Rempang Eco City National Strategic Project (NSP) failed comprehensively due to a procedurally flawed and non-participatory formulation process. Economic valuation research by Trend Asia et al. (2025) found that the average household income of Rempang residents reached IDR 32.77 million per household per month, far exceeding the government’s claim of IDR 3 million, while potential environmental losses reached IDR 109 million per household per month. Based on Dunn’s (2003) six policy evaluation criteria, this policy proved to be ineffective, inefficient, inadequate, inequitable, unresponsive, and inappropriate. President Prabowo Subianto’s decision to exclude Rempang Eco City from the NSP list through Presidential Regulation No. 12 of 2025 was the right step, yet still requires more decisive regulation to provide legal certainty for affected communities.
Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL)…
Q45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
Abstract:This study aims to determine the effect of price and advertising on the consumptive behavior of students at Bandung International Women’s University in the TikTok Shop marketplace. The growing trend of consumptive behavior…
vior among students is influenced by easy access to social media and digital marketing strategies such as interactive advertisements and discount offers. This research uses a quantitative approach with descriptive and verificative methods. The sample consists of 95 respondents, students of the Business Administration Study Program (2021–2024), selected through proportionate stratified random sampling. Data were collected using questionnaires and analyzed using multiple linear regression through SPSS. The results show that (1) price has a positive and significant effect on students’ consumptive behavior, (2) advertising also has a positive and significant effect, and (3) simultaneously, price and advertising significantly affect consumptive behavior among TikTok Shop users. Therefore, competitive pricing and creative advertising strategies on TikTok Shop have been proven to increase impulsive buying tendencies among students. This research is expected to serve as a reference for digital business practitioners in designing more ethical and educational marketing strategies for young consumers.
Abstract:The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%…
% by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.
Abstract:This study aims to analyze the differences in the financial performance of PT MAP Boga Adiperkasa Tbk (MAPB) before and after the consumer boycott campaign in the 2022–2024 period. The boycott campaign triggered by global…
bal geopolitical issues has an impact on the decline of the company's social legitimacy, thus affecting profitability and financial stability. The research method uses a descriptive quantitative approach through the analysis of annual financial statements processed using profitability ratios. The results show a significant downward trend in the entire profitability ratio from 2022 to 2024. In 2022, the entire ratio was in a positive condition, but declined sharply in 2023 and turned negative in 2024; NPM from 4.26% to −4.53%, ROA from 5.67% to −4.93%, ROE from 12.45% to −9.45%, and ROI from 8.37% to −4.87%. These findings indicate that boycott campaigns have a significant effect on declining profitability and show the loss of corporate social legitimacy in the eyes of the public according to the perspective of legitimacy theory.