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All Journal Jurnal Ilmiah Teknik Industri Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Julia Dewi Ma'rifah
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Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Transportation

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PERAMALAN PENJUALAN PRODUK FURNITURE DENGAN METODE BACKPROPAGATION NEURAL NETWORK Zain Amarta; Julia Dewi Ma'rifah
Jurnal Ilmiah Teknik Industri Vol 9, No 1 (2021): Jurnal Ilmiah Teknik Industri : Jurnal Keilmuan Teknik dan Manajemen Industri
Publisher : Program Studi Teknik Industri, Fakultas Teknik Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jitiuntar.v9i1.9510

Abstract

Salah satu komoditas strategis bagi ekonomi Indonesia adalah furnitur. Furnitur merupakan produk yang bernilai tambah tinggi dan berdaya saing global. Industri Furnitur merupakan industri yang mencakup pengolahan bahan baku alami dan bahan lainnya yang diproses untuk meningkatkan nilai tambah dan manfaat yang lebih tinggi menjadi produk furnitur. Pada saat ini industri furnitur merupakan salah satu industri yang berkembang pesat di Indonesia. PT. ABC merupakan salah satu perusahaan yang bergerak di bidang industri furnitur. PT. ABC berlokasi di Semarang dan memproduksi meja dan kursi. Pada penelitian ini dilakukan peramalan penjualan produk furnitur di PT. ABC Semarang dengan metode backpropagation neural network untuk mendapatkan hasil yang akurat. Arsitektur jaringan backpropagation neural network yang tepat untuk melakukan peramalan adalah 12-10-1. Nilai error antara data penjualan produk furnitur dengan hasil peramalan backpropagation neural network secara keseluruhan adalah 6,8%. Berdasarkan nilai tersebut, maka backpropagation neural network merupakan metode yang tepat untuk melakukan peramalan produk furnitur di PT. ABC Semarang.
Analysis of the Influence of Real Earnings Management, Income Smoothing and Tenure Audit on Cofficient Earnings Response with Intellectual Capital Disclosure as Moderating Variables Julia Dewi Ma'rifah; Zain Amarta; Nukhbah Sany
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7115

Abstract

The purpose of this study is to re-examine the factors that influence and moderate the earnings response coefficient in manufacturing companies. These variables are Real Earnings Management, Income Smoothing, Audit Tenure, and Intellectual Capital Disclosure. The sample of this study consists of 68 manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017 and selected by the purposive sampling method. This study uses moderated regression analysis. The results of this study shows that real earnings management has no negative influence to earnings response coefficient. Reversly, income smoothing has a negative influence to earnings response coefficient, audit tenure has no influence to earnings response coefficient while intellectual capital disclosure has no positive influence to earnings response coefficient. In other that, Intellectual capital disclosure does not weaken the negative influence of real earnings management and audit tenure to earnings response coefficient. However, Intellectual capital disclosure is proven to weaken the negative influence of income smoothing to earnings response coefficient. 
Co-Authors Nukhbah Sany Zain Amarta Zain Amarta