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Pengaruh Tax Avoidance, Leverage dan Persediaan terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating Hermanto; Nurriyah
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.974 KB) | DOI: 10.37034/infeb.v5i2.563

Abstract

The purpose of this study was to examine the effect of Tax Avoidance, Leverage and Inventory on Audit Report Lag with Firm Size as a moderating variable. The information presented in this scientific paper consists of all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 in the form of 12 companies and reduced after testing several criteria to 10 companies and a total of 50 companies studied according to the research criteria. The results of this study are: tax avoidance does not affect audit report lag positively, leverage affects audit report lag positively, Inventory Turnover does not affect audit report lag negatively, tax avoidance does not moderate company size on audit report lag positively, leverage moderates firm size on audit report lag negatively, inventory turnover does not moderate firm size on audit report lag positively. The technique for determining the sample for this study was non-probability sampling, using purposive sampling.
Pengaruh Manajemen Risiko Korporasi, Perputaran Persediaan, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan Hermanto; Margarena, Jessica
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.766

Abstract

This test aims to identify the correlation between corporate risk management, inventory turnover, profitability, and firm size with firm value. This study uses data collected from the financial statements of the food and beverage sub-sector listed on the Indonesia Stock Exchange during the research period 2016-2022. The purposive sampling method was carried out with exploratory steps, where this study took 63 samples from a total of 9 companies and reduced after testing several criteria to 6 companies so that the total sample studied was 42 samples over a 7-year period in accordance with the research criteria. The results showed that corporate risk management has no correlation to firm value, inventory turnover has no effect on firm value, while profitability has a positive influence on firm value, and firm size has no correlation to firm value.
Pengaruh Ukuran Perusahaan, Leverage, Biaya Audit, Audit Tenure, Dan Cash Flow Operation (CFO) Terhadap Kualitas Audit Qonita Faradilah Zahra; Hermanto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2054

Abstract

Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan dan minuman yang memenuhi kriteria dengan periode penelitian 6 tahun sehingga data yang digunakan dalam pengujian ini adalah 90 data. E-Views sebagai software statistik yang membantu peneliti dalam pengujian ini. Dengan menunjukkan hubungan simultan antara variabel kualitas audit dengan variabel independennya, yaitu ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation. Dari hasil uji parsial ditemukan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas audit, leverage berpengaruh positif tidak signifikan terhadap kualitas audit, biaya audit dan audit tenure tidak berpengaruh terhadap kualitas audit, dan cash flow operation berpengaruh positif signifikan terhadap kualitas audit.
The Successful Artificial Insemination with Frozen Semen from Different Genetic Qualities of Friesian Holstein Bull Yekti, Aulia Puspita Anugra; Hasan, Ismail; Hermanto; Febrianto, Nanang; Isnaini, Nurul; Utami, Putri; Syah, Habib Asshidiq; Wahjuningsih , Sri; Susilawati, Trinil
Jurnal Ilmu-Ilmu Peternakan Vol. 34 No. 3 (2024): December 2024
Publisher : Faculty of Animal Science, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiip.2024.034.03.15

Abstract

This study aimed to evaluate the success of artificial insemination (AI) using frozen semen with different genetic qualities of Friesian Holstein Bull. In this research, the bulls came from the artificial insemination center of Singosari, consisting of Friesian Holstein bulls with proven bull certificates and the pure breed from embryo transfer. The frozen semen was produced by standard semen processing in the artificial insemination center of Singosari. The inseminated female totals were 56 head of Friesian Holstein crossbred in Pujon district, Malang, Indonesia. The females were divided into two groups: 28 cows receiving insemination from frozen semen of proven bull (T1) and 28 from pure breed FH bull from embryo transfer (T2). The females were chosen with purposive sampling with the criteria, have a Body Condition Score (BCS) of at least 2.5 (scale 1–5), have normal reproductive organs, and exhibit the clear estrus sign. Artificial insemination was performed with a single dose at the eight hour after estrus. Semen deposition was at the corpus uteri, while the thawing process was performed at 22–23°C for 60 seconds. The result showed that the non-return rate 1 (NRR-1), non-return rate 2 (NRR-2), and conception rate (CR) values for AI using frozen semen from a proven bull were 96%, 75% and 43%, respectively. In contrast, the percentage of AI success using pure breed FH bull from embryo transfer was 93%, 86%, and 64%. In conclusion, AI success using pure breed FH bull from embryo transfer was better than proven bull frozen semen.
Penerapan Strategi Pembelajaran Information Search Terhadap Minat Belajar dan Hasil Belajar Kemampuan Membaca Pemahaman Pada Siswa Sekolah Dasar Hermanto; Salito
Jurnal Pendidikan Dasar Islam Vol. 2 No. 4 (2024): Desember
Publisher : putrapublisher.org

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/jurpendis.v2i4.686

Abstract

This study aims to examine the impact of the Information Search strategy on students' learning interest and reading comprehension achievements in elementary schools. The Information Search strategy engages students in actively seeking information from various sources, designed to enhance their cognitive skills, critical thinking, and understanding of the learning materials. The research employs a quantitative approach with an experimental design. The results reveal that this strategy significantly improves students' learning interest, as evidenced by the questionnaire results before and after implementation. Additionally, students' reading comprehension achievements improved significantly, with the average score increasing from 70 to 85 after the treatment. The strategy also encourages active student participation in group discussions and resource utilization. Thus, the Information Search strategy can serve as an innovative alternative to enhance students' interest and learning outcomes, particularly in reading comprehension.
Pengaruh Substitusi Bonggol Pisang Kepok (Musa Paradisiaca L.) Terhadap Karakteristik Organoleptik dan Analisis Kimia Abon Ikan Bandeng Puspita, Arwini; Hermanto; Rejeki, Sri; Elvira, Ilian
Journal of Innovative Food Technology and Agricultural Product Volume 2, No. 2, Desember 2024
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jitap.v2i2.7324

Abstract

Pemanfaatan bonggol pisang sebagai bahan substitusi dalam pembuatan abon ikan bandeng merupakan inovasi yang bertujuan untuk meningkatkan nilai tambah limbah pertanian, mengurangi ketergantungan pada bahan baku ikan bandeng, dan menciptakan produk pangan alternatif yang bernutrisi tinggi serta ekonomis. Tujuan penelitian ini adalah untuk mengevaluasi pengaruh substitusi bonggol pisang kepok terhadap karakteristik organoleptik dan nilai gizi abon ikan bandeng. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) yang terdiri dari 5 perlakuan yaitu: B0 (ikan bandeng 100% : bonggol pisang 0%), B1 (ikan bandeng 80% : bonggol pisang 20%), B2 (ikan bandeng 70% : bonggol pisang 30%), B3 (ikan bandeng 60% : bonggol pisang 40%), dan B4 (ikan bandeng 50% : bonggol pisang 50%). Data di analisis menggunakan Analisis of varian (ANOVA) dan uji lanjut Duncan’s Multiple Range Test (DMRT) pada taraf kepercayaan 95%. Hasil penilaian organoleptik hedonik produk abon ikan bandeng yang disukai panelis terdapat pada perlakuan B2 (ikan bandeng 70% : bonggol pisang 30%) dengan nilai kesukaan warna 3,84 (suka), aroma 3,9 (suka), rasa 3,5 (suka), tekstur 3,5 (agak suka). Abon ikan ini mengandung kadar air sebesar 7,20%, kadar abu 4,21%, kadar protein 15,27%, kadar lemak 18,45% dan kadar karbohidrat 54,87%. kata kunci: abon; bonggol pisang; ikan bandeng  
Teknologi Augmented Reality sebagai Media Pembelajaran Geografi Struktur Lapisan Bumi Hermanto; Wafiyatul Bariroh; Muhammad Ajir Muzakki; Ade Hendi
Jurnal Ilmu Komputer dan Desain Komunikasi Visual Vol 9 No 2 (2024): Jurnal Ilmu Komputer dan Desain Komunikasi Visual
Publisher : Fakultas Ilmu Komputer Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jikdiskomvis.v9i2.1458

Abstract

Augmented reality (AR) is a technology that can integrate virtual objects into the real world and combine the two to create a combined space that is then projected in real-time. The application of augmented reality technology in education provides an innovation in creating learning media, especially in the subject of geography of the earth's layer structure for class X at MA Mamba'ul Ulum Bedanten which has so far been carried out with conventional learning media. The purpose of this study is to use AR technology as an interesting and interactive teaching method and can increase students' desire to study the geography of the earth's layer structure material. The method used in this study is the SDLC (System Development Life Cycle) method with the waterfall model. The testing method used is the black box method with functional suitability and probability aspects. This application was created using two software, namely Blender and Unity. The results of the study are in the form of a learning media application for the geography of the earth's layer structure by implementing augmented reality technology. There are two stages of testing, namely (1) system testing including the ar Play menu button, material button, information button, and exit button; and (2) testing on users of 23 class X students of MA Mamba'ul Ulum Bedanten. The results of the AR application system testing of the earth's layer structure can function well according to the planning and testing of users showed that 18% strongly agreed, 78% agreed, and 4% strongly disagreed that the existence of learning media by implementing AR technology can increase student activity and enthusiasm in learning the material on the earth's layer structure.  
Academic Supervision and Work Climate to Improve Primary School Teacher Performance Fauziah Yolviansyah; Hermanto; Maftuhatu Rosyidah, Dyana
Jurnal Pendidikan Indonesia Vol 13 No 4 (2024): Desember
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpiundiksha.v13i4.79502

Abstract

The inconsistent implementation of academic supervision reduces the effectiveness of providing support and guidance to teachers, and an unconducive work climate results in a decline in teacher performance. This study aims to analyze the effect of academic supervision and work climate on the performance of elementary school teachers in Bantul District and to evaluate the contribution of academic supervision and work climate partially to the performance of elementary school teachers in Bantul District. This type of research is quantitative research. The population of this study was all elementary schools. The study sample was 136 teachers, using a random sampling technique. The data collection technique used a questionnaire. The data analysis techniques used in this study were multiple regression and partial hypothesis testing (t-test), simultaneous test (f-test), and coefficient of the determinant test (R2). The study's results showed that: partially, academic supervision affects teacher performance with t count, and significantly, partially, work climate affects the performance of elementary school teachers with t count. Simultaneously, there is a positive and significant influence between academic supervision and work climate on teacher performance. This study strengthens previous findings about the importance of academic supervision and work climate in improving teacher performance. The results can guide schools and the government in designing strategies to improve the quality of education at the elementary level. The implications of this study indicate that adequate academic supervision and a conducive work climate play a significant role in improving teacher performance, both in terms of planning, implementing, and evaluating learning.
PENGARUH MOTIVASI, DISIPLIN KERJA DAN KOMPETENSI TERHADAP KINERJA GURU SMA DI KECAMATAN SUNGAI MENANG OKI Hermanto; ikraam
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.831

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi dan disiplin kerja serta kompetensi terhadap kinerja guru SMA di kecamatan Sungai Menang OKI. Rumusan masalah apakah terdapat pengaruh motivasi dan disiplin kerja serta kompetensi secara simultan dan parsial terhadap kinerja guru? Data yang digunakan dalam penelitian ini berupa data primer dari jawaban 81 responden. Model analisis yang digunakan regresi linear berganda dan melalui pengujian instrumen validitas dan reliabilitas. Uji karakteristik data yaitu uji normalitas dan uji model terdiri dari uji multikolinearitas dan uji heterokesdatisitas. Hasil pengujian regresi linear berganda menunjukkan terdapat pengaruh positif dan signifikan motivasi dan disiplin kerja serta kompetensi terhadap kinerja guru sebesar 0,000. Variabel motivasi berpengaruh signifikan terhadap kinerja sebesar 0,000. Disiplin kerja berpengaruh signifikan sebesar 0,006 dan kompetensi juga berpengaruh signifikan sebesar 0,004 terhadap kinerja guru SMA di kecamatan Sungai Menang OKI. Adanya kesesuaian teori antar variabel dalam penelitian ini dan mendukung penelitian terdahulu. Peningkatan dan penurunan motivasi dan disiplin kerja serta kompetensi berpengaruh terhadap kinerja guru.
DESAIN SISTEM INFORMASI PENGELOLAAN DATA PENDUDUK DESA BERBASIS MOBILE Hermanto; Husaini, Muhammad; Julian, Robby
JIKI (Jurnal llmu Komputer & lnformatika) Vol. 5 No. 2 (2024): JIKI Desember 2024
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jiki.v5i2.7436

Abstract

Abstract : This study aims to design an efficient and effective mobile-based information system for managing village population data. In Purwodadi Dalam village, population data management often faces challenges in accessibility, accuracy, and administrative efficiency. The mobile-based system offers a solution that allows flexible access and management of village population data via mobile devices, particularly relevant in areas with limited technological infrastructure. The research employed a qualitative approach, gathering data through observation, interviews, and documentation. The system development utilized the SDLC (System Development Life Cycle) method and was designed with the UML (Unified Modelling Language). It was implemented using HTML and PHP programming languages. The system includes features such as population data registration, information updates, data verification, report generation, and notifications. Testing in multiple villages showed that the system significantly reduced data processing time, improved information accuracy, and facilitated easier access for village staff. This system can greatly enhance the management of village population data, and future training and regular updates are recommended to maintain system relevance. Keywords: Mobile-Based System, Village Population Data, Information System Design
Co-Authors AA Sudharmawan, AA Abdul Alim Abdul Hadi Abdul Hamid Abdul Haris Semendawai Abdul Pandi Abdullah, Muhammad Luthfi ABDUS SAMAD adang badru jaman,anggun fergina, adang badru jaman,anggun fergina Ade Agung Kurniawan Ade Dwi Utami Ade Hendi Ade Hendi Afriani, Desi Afriany, Jannatul Agung Robianto Agusta Dian Ellina Agustini, Ajeng Ayu Ahmad Homaidi Ahmad Iskandar Rahmansyah Ahmad Muflih Wafir S.A Aini Nurul Akhmad Dwi Priyatno Alief Muhammad Alun Sujjada Amaludin, Roni Ammar Farisi Ampesi, Dwi Vira Andi Kaharuddin ANGEL PURWANTI Ani Susanti Apriliantoni Arianto Arifin Maksum Arisandi, Oriza Arita Marini Arsyantika, Nining Asri Nurul Huda Aulia Puspita Anugra Yekti Aulya, Annisa Fitri Ayu Diana Baharuddin Befi Widya Hermawan Dani Hari Tunggal Prasetiyo Dani, Ryan Daniel Happy Putra Dawamul ikhsan Decelia Maharani, Putri Desrian Romza Pernandio Dewi Kartika Dian Hafidh Zulfikar Diansah, Roy Djoko Sutrisno Djuredje, Rizka A Hi Dwi Narsih Dzakiyani, Widya Hasnadz Eka Dian Savitri Eka Lidiasari Eko Juli Fitrianto Ela Yuliana Elvira, Ilian Endah Lestari, Martanti Endang Rini Sukamti Endang Suhendar Erika Putri, Nadia Etty Safriyani Fadhillah, Dini Nur Fadjriah Hapsari FAHRUDDIN, MUHAMMAD Farida, Nadiyah Fauziah Yolviansyah Febrianto, Nanang Febyna, Keren Ferry Ronaldo Fikri, Diony Ahlul Fitranto, Nur Fitri Faradilla, RH Fitriyani Gema Asiani Hajeniati, Nining Hana Nabila Aisyah Handayani, Euis Rina Hanggono Arie Prabowo Hapsary Ratnadewati Hartawan Abdillah Hawa Athaya Dheanda Rusminto Himawan, Riswanda Husain Nurisman Ichsan, Onne Ida Royani Idhayani, Nurul Ifar Subagiyo ikraam Imam Sanjaya Inae Paramida Irmayanti Irwan Adhi Prasetya, Irwan Adhi Ismail Hasan, Ismail Jajang Jaya Purnama Jamluddin, Isda Januari, Adelia Rizky Jarot Dwi Prasetyo Josman, Lady Faerrosa Juharianto Juli Fitrianto, Eko Julian, Robby Karisdha Pradityana Kartika Nuswantara Khasanah, Isroatul Khodijah, Citra Kurnia Tahki Kurniawan, Alvi Fahmi Kusumabaka Rianse, Iqbal L, Mariani Laksono, Judo Lidya Natalia Sartono Liem, Dravinca Rona Lydia Maftuhatu Rosyidah, Dyana Mahendra, Muhammad Yahya Mahmud Basuki Mahmudah, Wahyu Nitasari Margarena, Jessica Mar’ah, Siti Azkiyatul Mas Ahmad Baihaqi Matroni Melinda Putri Merynda Indriyani Syafutri Mesy Minhatul Ma'arif Mira Wulandari Muhammad Ajir Muzakki Muhammad Fahruddin Muhammad Faqih Dzulqarnain Muhammad Fauzen Adiman Muhammad Husaini Muhammad Japar Nadiroh Nadya Dwi Oktafiranda Nahiro, Dwi Khairu Naila Muqorriba Nasuha, Ahmad NAUFAL, NAUFAL Noor Nailie Azzat Novitasari , Eka Fitri Nur Ali Nur Azizah Nurriyah Nurul Isnaini Onni Meirezaldi Parwiyanti Pauzan Haryono Pawiati, Sarah Payanti, Irena Dwi Piranti, Endang Poespitasari Hazanah Ndaru Prayitno, Citra Pratiwi Prisca Widiawati Pujiati Suyata Puspita, Arwini Putri Ayu Negara Putri Utami, Putri Qonita Faradilah Zahra Qonita Faradilah Zahra Ratu, Aurelius Rhogust, Muhammad Ribani, Iin Sri Apriani Ribani, Wiwin Dewi Fitriani Ridhayani Lubis, Ahyani Ridwansyah Riswanda Himawan Riswanda Himawan Rohman, Mohamad Fatchur Roky Apriansyah Roni Sulistiyono Rosidah, Umi Rusiani, Nahla Salito Salwa Nurul Hilaliah Sari, Fatma Serliwati Shohib Siska Lestari Siti Fatimah Siti Hodijah Siti Muyaroah Sri Jumiaty Permatasari Sri Rejeki Sudiartha Athar, Handry SUGITO Suhardjono S Sujiono, Bambang Sukmarini, Mita Akbar Sukron Makmun SUMINI Sunaryo Susanti, Astrina Tita Sutina Syafutri, Merynda Syah, Habib Asshidiq Syahrizal SYAIFUL BAHRI Syaiful, Friska Syamsiar, Syamsiar Syintia Dwi Agustina Tamrin Tarisya Putri Budiman Tomoliyus Toto Widiarto Usman Vomit Wafiyatul Bariroh Wahjuningsih , Sri Wandi Sujatmiko Wartono Wartono Widiastuti, Yuanita Kristiani Wahyu Yudha Remofa Yurike, Yurike Yusuf HM, Muhammad Zeinora