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All Journal Jurnal Informatika dan Teknik Elektro Terapan JURNAL NASIONAL TEKNIK ELEKTRO Jurnal EMT KITA INSIST (International Series on Interdisciplinary Research) Journal of Engineering and Scientific Research (JESR) Rayah Al Islam : Jurnal Ilmu Islam Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Jurnal Pengabdian Kepada Masyarakat (JPKM) Tabikpun Bulletin of Computer Science Research Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Pengabdian Masyarakat Tapis Berseri Prosiding Seminar Nasional Hasil Penelitian Sains, Teknik dan Aplikasi Industri Fakultas Teknik Universitas Lampung Electrician : Jurnal Rekayasa dan Teknologi Elektro JIPM: Jurnal Indragiri Penelitian Multidisiplin Nusantara: Journal Of Law Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Shawtul ‘Arab: Jurnal Pendidikan Bahasa Arab Biner : Jurnal Ilmu Komputer, Teknik dan Multimedia AMMA : Jurnal Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Dinamika Pertanian Journal of Ekonomics, Finance, and Management Studies Journal of Creative Power and Ambition (JCPA) Al-Hayat: Journal of Islamic Education AKSIOMA
Khairudin
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QUALITY OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KOTA BARU VILLAGE, NEGRI AGUNG DISTRICT, WAYKANAN REGENCY Sindi Sintia; Khairudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.318

Abstract

The accountability of village fund management in Kota Baru has not complied with the provisions of Pamengeri No113 of 2014. This research aims to assess the level of accountability of financial management of Kota Baru Village, Negri Agung District, Waykanan Regency. The research method applied is qualitative, where direct interviews are conducted with the treasurer, secretary, and village head. The results of the research prove that the principle of accountability in village fund management has been implemented well, reflecting positive financial governance. In terms of planning, implementation, and accountability. It is hoped that the application of this accountability principle can be improved in the future through increasing understanding of the village apparatus by participating in socialization and also improving the quality of education.
GOOD CORPORATE GOVERNANCE MECHANISM FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY IN MINING COMPANIES Bonar Habib Purba; Haninun; Aminah; Khairudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.327

Abstract

The purpose of this study is to identify Good Corporate Governance mechanisms that affect Corporate Social Responsibility disclosure. The GCG mechanism is assessed using the Institutional Ownership Measure, Manager Ownership, and the Independent Board of Commissioners. Information is collected through annual reporting of mining business entities for the 2021 period. The total population consists of 90 mining business entities, and 90 samples obtained through a purposive sampling approach. Information is measured through multiple linear regression. The findings of the study show that institutional ownership does not have a major impact on CSR disclosure, management ownership does not have a major impact on CSR, while the independent board of commissioners has a major impact on CSR.
Analisis Usahatani Nanas Madu di Desa Sukajadi Kecamatan Kuala Cenaku Kabupaten Indragiri Hulu Yuslizar; Khairudin; Khairizal
Jurnal Indragiri Penelitian Multidisiplin Vol. 5 No. 2 (2025): Jurnal Indragiri Penelitian Multidisiplin
Publisher : Indra Institute Research & Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58707/jipm.v5i2.1206

Abstract

This study aims to analyze the cultivation techniques, farmer profiles, costs, production, and income of Honey Pineapple farmers using a survey method. The location was chosen purposively, and samples were collected using a simple random sampling technique. The results showed that Honey Pineapple cultivation techniques include seed preparation, planting land preparation, planting, maintenance (replanting, weeding, fertilization), harvesting, and post-harvest. In general, the farmers are aged 15-54 years (80%), have more than 5-7 years of farming experience (80%), have an education level of >6 ≤ 9 years (70%), and have 3-4 family dependents (50%). The average fixed cost is Rp. 530,719 per Cultivated area per year, the variable cost is Rp. 25,356,000 per Cultivated area per year, so the total cost is Rp. 25,886,719 per Cultivated area per year. The average production produced by farmers is 4,810.56 kg per Cultivated area per year and has increased to 6,013.2 kg per Cultivated area per year. In the first year, gross income was Rp. 24,052,800 per Cultivated area per year, net income was -Rp. 1,833,919 per Cultivated area per year, and family income was Rp. 5,000,550 per Cultivated area per year with an RCR of 0.92. In the second year, gross income became Rp. 30,066,000 per Cultivated area per year, net income was Rp. 24,071,281 per Cultivated area per year, and family income was Rp. 28,133,750 per Cultivated area per year with an average RCR of 5.40.
Analisis Tax Compliance  Behavior Pendekatan Theory Of Planned Behavior Manullang, Mega Utami; Khairudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.815

Abstract

Tax administration in Indonesia is developing progressively with changes in organizational systems, work facilities and infrastructure, regulations and tax administration apparatus that have donated to state revenues. The research is aimed at demonstrating in reality the existence of tax compliance behavior. Based on the theory of planned behavior. In this study, four independent variables were tested, namely taxpayer behavior, subjective procedures, tax payer behavior control, and tax payer moral obligations. The population in this study is the Bandar Lampung Pratama Tax Service workplace with 100 respondents in the survey. Multiple linear regression is used as the method of analysis. There will be research showing that behavior must be taxed and moral obligation must be taxed is influenced by the intention to comply with the tax. Meanwhile, subjective norms and attitude control for tax compliance have no effect on tax compliance behavioral intentions. Keywords: Attitude of the Taxpayer, Subjective Norms, Taxpayer Behavior Control, Taxpayer's Moral Obligations, on Intentions of Tax Compliance Behavior.
Analisa Sistem Pakar Diagnosa Penyakit Influenza (Flu) Pada Orang Dewasa Dengan Metode Forward Chaining Khairudin; Noviantara, Andhika; Aji Budiman, Luzen; Apriyanti, Wiwi; Rosyani, Perani
BINER : Jurnal Ilmu Komputer, Teknik dan Multimedia Vol. 1 No. 2 (2023): BINER : Jurnal Ilmu Komputer, Teknik dan Multimedia
Publisher : CV. Shofanah Media Berkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Expert system is a technology that is widely used in the health sector, one of which is for disease diagnosis. Influenza (Flu) is one of the respiratory diseases caused by a virus called the influenza virus. Diseases caused by climate change are usually Influenza (Flu) and cold diseases, which are often considered the same by society. The purpose of this study was to design an expert system application for the diagnosis of these two different diseases, namely flu and colds. The research data is sourced from data from the Ministry of Health of the Republic of Indonesia (KEMENKES). The design of this expert system application uses the Forward Chaining method with google appsheet and google sheet tools. The results showed that all the features of the application have worked properly after being tested using the black box testing method. This application also helps people be able to distinguish flu and cold diseases, it is shown through the results of an online survey that 91% of respondents need this expert system application.
Analisa Dampak Kenaikan Setting Tegangan di GI Tarahan Terhadap Performa Sistem 20kV PT. Bukit Asam Tbk Gusmedi, Herri; Khairudin
Electrician : Jurnal Rekayasa dan Teknologi Elektro Vol. 14 No. 2 (2020)
Publisher : Department of Electrical Engineering, Faculty of Engineering, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/elc.v14n2.2152

Abstract

Prediksi Beban Listrik Jangka Pendek dengan Metode Arimax dan Artificial Neural Network Backpropagation di Gardu Induk Metro Huda, Zulmiftah; khairudin; Lukmanul Hakim; Riyanto, Dwi Agus
Electrician : Jurnal Rekayasa dan Teknologi Elektro Vol. 16 No. 3 (2022)
Publisher : Department of Electrical Engineering, Faculty of Engineering, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/elc.v16n3.2318

Abstract

Kebutuhan listrik yang selalu meningkat baik domestik, komersil maupun industri membutuhkan pelayanan yang baik dan berkualitas, peningkatan kebutuhan listrik banyak dipengaruhi oleh meningkatnya populasi penduduk, perkembangan sektor industri dan pola hidup masyarakat. Perubahan temperature udara panas juga mempengaruhi pola masyarakat untuk menggunakan Air Conditioner (AC) sebagai alat pendingin ruangan. Kebutuhan listrik tersebut harus didukung dengan prediksi beban yang tepat dan penjadwalan pembangkitan yang sesuai dengan kebutuhan. Penelitian ini melakukan prediksi beban listrik jangka pendek menggunakan metode Autoregressive Integrated Moving Average with Exogenous Variable (ARIMAX) di Gardu Induk Metro. Data yang digunakan berupa data historikal beban listrik dan temperatur udara selama periode 6 bulan dan 2 tahun untuk mendapatkan hasil prediksi pada satu minggu terahir. Berdasarkan hasil yang diperoleh bahwa prediksi beban listrik jangka pendek menggunakan metode ARIMAX data historis selama 2 tahun menghasilkan nilai Mean Absolute Percentage Error (MAPE) sebesar 7,5 persen, hasil lebih baik dibandingkan hasil prediksi dengan data historis 6 bulan yang menghasilkan MAPE sebesar 13,6 persen.
Klasifikasi Citra Medis Penyakit Pneumonia dengan Metode Convotional Neural Network Khairudin; Bobi Agustian; Nursakinah, Badriah
Bulletin of Computer Science Research Vol. 5 No. 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/bulletincsr.v5i4.576

Abstract

Pneumonia is a pulmonary infection that remains one of the leading causes of death among children under five, especially in developing countries. Early detection and rapid diagnosis are critical in managing this disease, particularly in regions with limited access to medical professionals. This study aims to develop an automatic classification system for pediatric chest X-ray images using the Convolutional Neural Network (CNN) method to detect pneumonia. The dataset used consists of 5,863 pediatric chest X-ray images categorized into two classes: Pneumonia and Normal. The images underwent preprocessing stages including resizing, normalization, augmentation, and noise removal. The CNN architecture includes stacked convolutional layers, max pooling, dropout, and a fully connected layer with sigmoid activation. The model was trained using 80% of the data for training, 10% for validation, and 10% for testing. Performance was evaluated using accuracy, precision, recall, and F1-score metrics. Evaluation results showed that the model achieved over 93% accuracy, with 92.5% precision, 94.2% recall, and an F1-score of 93.3%. Transfer learning using pretrained models (VGG16 and ResNet50) further improved performance. These findings demonstrate that CNN is an effective tool for medical image classification and has strong potential to support fast and accurate pneumonia diagnosis, especially in resource-limited healthcare settings.
Penyuluhan Internet Sehat Dan Gadget Care Bagi Para Siswa-Siswi SMK Wisata Harapan Massa Depok Khairudin; Leni Susanti; Zainuddin
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 08 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The internet in the era of the 21st century has now become a facility that is easy to get and use. The Internet is the result of the development of technology and information that helps its users access information from various sites easily and quickly. The Internet is a global communication network that connects computers and computer networks around the world. Not only computers, the internet network today can also be enjoyed by smartphone users. By using the internet, users can access any information without being limited in space and time. Smartphone or commonly referred to as a smartphone is an electronic communication tool that allows its users to be able to interact remotely. It is undeniable that the presence of this smartphone is very useful for those who have it, whether it is used to help with office work, business, hobbies, and even worship activities. With smartphones, the world is as if it is boundless in time and space. Everything can be done anytime and anywhere so in the world of education smartphones and the internet can greatly help teachers and their students to continue to carry out distance learning activities during the COVID-19 pandemic. SMK Wisata Harapan Massa Depok is a hospitality school located in the complex area of Depok Indah II Housing Block G No. 15 and Jl. H. Asmawi No. 79 Beji Depok. In teaching and learning activities during the COVID-19 pandemic, educators and students always use internet access and smartphones to provide materials, assignments and completions. The internet and smartphones for students are now an important part that must be owned by both teachers and students. However, in the current developments, teachers and their students not only use the internet and smartphones as learning media, but from both of them they can carry out other activities such as watching videos, playing social media, and can even create content that can be uploaded on YouTube so that many people can see it. The existence of easy internet access today not only has a positive impact on its users but also a negative impact. Similarly, the information obtained is increasingly open, both positive and negative content, various negative impacts caused by the internet such as addiction to playing online games, internet abuse such as gambling, opening porn sites, fraud, cyberbullying, copyright violations such as spreading viruses, making teenagers lazy and rarely get along, ignoring obligations to God Almighty, promiscuity, even committed data theft. The results and outcomes of the activity after the socialization activities were carried out about healthy internet and gadget care were that every student of SMK Harapan Massa Depok, had an understanding and awareness of the importance of healthy internet. Based on the existing problems, the purpose of this socialization is to provide education to the students of SMK Harapan Massa Depok so that they can better use the internet optimally for positive things that support the teaching and learning process. This activity can increase participants' insight into safe and useful sites in the teaching and learning process, as well as increase knowledge about social media functions such as YouTube to find learning videos, upload assignment videos and others.
FINANCIAL STATEMENT INTEGRITY: THE ROLE OF AUDIT TENURE, KAP SIZE, AND AUDIT FEE Vivian Susanto; Khairudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.182

Abstract

This study aims to determine and analyze the impact of audit tenure, the size of KAP, and audit fees. The purpose of this study is to disseminate knowledge and information about factors that affect the integrity of financial statements of building construction companies in Indonesia. The object of this study is a building construction sub-sector company listed on the Indonesia Stock Exchange during the period 2020 – 2022. The entire quantitative research sample amounted to 33 companies. Purposive sampling is used in the sampling procedure. The test was conducted using multiple regression analysis, where the integrity of financial statements is measured using accounting conservatism. The results of this study show that tenure audits and audit fees have a negative and significant effect on the integrity of financial statements and the size of public accounting has a positive and significant effect on the integrity of financial statements. It is expected that with this research, all parties (management, shareholders, and auditors) must be highly committed to realizing the improvement of financial statement integrity. The limitation of this study is the low adjusted R square value of 0.271, which indicates that the independent variable is only able to explain 27.1% of the variation of the dependent variable, as well as the lack of research samples. Then the suggestion for future research is to add research samples and other variables such as (1) company size; (2) leverage; (3) profitability; (4) financial distress that can explain the effect on the integrity of financial statements.
Co-Authors Adriansyah Afianti nur, Andi Agustuti Handayani Ahmad Wira Satriawan Aji Budiman, Luzen Aldo Ciptawan Pebrianda Alfandi Wicaksono AMINAH Andrian, Jessica Avelina Annisa Zauhar Nafisah Anugrah, Erwin C Apriyani, Dona Apriyanti, Wiwi Ardila Ria Azharuddin M Azharuddin M. Amin Bobi Agustian Bonar Habib Purba Christian Lucky Thunggono Diah Permata Dikpride Despa Dwi Agus Riyanto Erlina B Ernawati Evina Wijaya Fandi Prayoga Fanika Fernanda, Imam Ghozali Hafas Furqani Hakim, Lukmanul Haninun Hasanudin Heri Gusmedi Herri Gusmedi Huda, Zulmiftah I Ketut Tangkas Susiladarma ILMA SATRIANA DEWI Indrayenti Ismatullah Karmila Suryani Kesuma, Danesa Pramesya Khairizal Kristianti, Deviliana Leni Susanti Luke Suciyati Amna Lukmanul Hakim Lukmanul Hakim Luthfiyah M. Ardiansyah M.Fawwaz Rizaldy Manullang, Mega Utami Muhamad Rico Ananda, Khairizal MUHAMMAD ARIFIN Muhammad Syahrial Ni Putu Andini Saraswati Nining Purwasih Niniwati Noer Soedjarwanto Noviana Yana Noviantara, Andhika Nur Kholik Afandi Nurdiawansyah Nursakinah, Badriah Ocazy Harun Osea Zebua Osea Zebua Perani Rosyani Puspa Amelia Ratna Mulyany Rita Desfitri Riyanto, Dwi Agus Ruslan Septuri Sindi Sintia Syahru Ramadhan Syamsuri, Sholeh Syidiq, M. Al Rasyid Syidiq, Muhammad Al Rasyid Ubaidah USWATUN HASANAH Vivian Susanto Wahyudi Zikri Wardan, Khusnul Yogi Jentrapolta Siregar Yuslizar Zainuddin