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All Journal Jurnal Pendidikan Ilmu Sosial Prosiding Seminar Nasional Pakar Asia Pacific Fraud Journal SAINSTECH: Jurnal Penelitian dan Pengkajian Sains dan Teknologi Advance Sustainable Science, Engineering and Technology (ASSET)
INDRA KUSUMA
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Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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FRAUDULENT FINANCIAL REPORTING BY DISTRICT / MUNICIPAL GOVERNMENT IN INDONESIA1 Indra Kusuma; Halim Dedy Perdana; Sri Suranta
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (893.677 KB) | DOI: 10.21532/apfj.001.17.02.01.03

Abstract

ABSTRACTThis research aims to analyze and obtain empirical evidence about the influence of fraud diamond (pressure, opportunity, rationalization, and capability) on fraudulent financial reporting in the public sector. Opinion on the financial statements of the district / municipal government in Indonesia is used as a proxy to indicate fraudulent financial reporting. The population used in this research is the district / municipal governments in Indonesia. The total samples are 437 district / municipal governments obtained through convenience sampling method. This research uses secondary data drawn from BPK’s Audit Reports of 2014 and 2015 and BPK’s Audit Results Summary of the First Semester (IHPS) of 2015. To analyze the data, this research uses logistic regression analysis with the SPSS 20.0 software tools. The results show that the factor of pressure, ie financial target that is proxied by percentage of budget realization has negative effect on fraudulent financial reporting; the factor of opportunity, ie related party transaction that is proxied by income transfers from the central government and internal control weakness that is proxied by audit findings of internal control systems in BPK’s Audit Result Reports has positive effect on fraudulent financial reporting, ie the factor of capability that is proxied by changes of regent / mayor has positive effect on fraudulent financial reporting, while the factor of pressure, ie external pressure that is proxied by local government capability of paying its liabilities (leverage) and the factor of rationalization that is proxied by previous year non-unqualified opinion has no significant effect on fraudulent financial reporting.
PENGEMBANGAN MODEL PERENCANAAN HIMPUNAN DATA DAN APLIKASI INSTRUMENTASI BERBASIS POLA TUJUH BELAS PLUS PADA GURU BK/KONSELOR SMP DI KABUPATEN BONDOWOSO Indra Kusuma; Sapto Mei Budiyanto
Jurnal Pendidikan Ilmu Sosial Vol 25, No 2 (2015): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Department of Accounting Education, Faculty of Teacher Training and Education Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2317/jpis.v25i2.1539

Abstract

The main target of the research is to show that planning is the most important stages of management function, mainly to face exsternal environment that changed dynamically. The main topic on this research was focused on the certain elements from planning process and the process that have very closed relation with the problem solving and also the program development of counseling service at school. The Planning model for counceling activity by using seventeen plus  pattern approach to be very urgent to be done by guiding and counceling teachers in order the implantation is in line with the students’ need at the field.From the introduction study can be concluded that in general the Bk/guiding and counceling teachers at Junior High School/SMP at Bondowoso is still having not variant data that should be owned for conducting guiding and counceling service at school. In general, the guiding and counceling teachers SMP/Jumior High School at Bondowoso felt important and even very important for having data collection and instrumentation application for running on the duty for conducting guiding and counceling service at school, with average score: 3,23.Besides that, it can be explained that conducting evaluation of data collecting and the existing of instrumentation application nowadays, it can be concluded that it was still very low in general with the average score = 1,14. While, it was linked with the need of model development for data compilation activity planning and instrumentation application were found that guiding and counceling’s teachers very needed in general with the average score = 4,28. While it was linled with the assessment of model development of data compilation activity planning and instrumentation application that were promoted, it was found that guiding and counceling’s teachers gave very good assessment in general with the average score = 4,47.
EFEK KOMBINASI ASAM VALPROAT DAN NANO KITOSAN KUMBANG TANDUK (Xylotrupesgideon) TERHADAP VIABILITAS DAN SITOTOKSISITAS SEL KANKERLIDAH (HSC-3) Komariah Komariah; Abdining Ageng; Indra Kusuma
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 Buku I
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.4143

Abstract

Kanker lidah merupakan salah satu kanker terbanyak dengan mortalitas tertinggi di dunia. Radioterapi dan kemoterapi pada kanker relatif terbatas karena toksisitasnya yang tinggi dan efek samping yang ditimbulkan. Pengembangan asam valproat dan nano kitosan Xylotrupes gideon merupakan strategi baru untuk terapi antikanker berbahan alami yang diharapkan meminimalkan efek samping terapi standar yang ada. Penelitian ini bertujuan untuk mengetahui pengaruh paparan kombinasi asam valproat dan nano kitosan yang berasal dari X. gideon terhadap viabilitas dan sitotoksisitassel HSC-3. Penelitian menggunakan kultur sel HSC-3 yang terbagi dalam empat kelompok perlakuan, yaitu dengan pemberian kombinasi asam valproat dan nano kitosan dengan perbandingan 1:1, 1:2, 1:3, dan tanpa paparan kombinasi asam valproat dan nano kitosan (kontrol). Penelitian dilakukan untuk melihat viabilitas dan sitotoksisitassel HSC-3 menggunakan microplate reader pada panjang gelombang 450nm. Hasil uji viabilitas dan sitotoksisitas paparan kombinasi memperlihatkan perbedaan signifikan dibandingkan dengan tanpa paparan kombinasi asam valproat dan nano kitosan  (p<0.05). Hasil penelitian memperlihatkan semakin tinggi paparan kombinasi asam valproat dan nano kitosan memperlihatkan penurunan  viabilitas serta peningatan sitotoksisitas sel HSC-3.
Aplikasi VSD Inverter Dalam Penghematan Konversi Energi Indra Kusuma
SAINSTECH: JURNAL PENELITIAN DAN PENGKAJIAN SAINS DAN TEKNOLOGI Vol 26 No 2 (2016): SAINSTECH
Publisher : Institut Sains dan Teknologi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.28 KB) | DOI: 10.37277/stch.v26i2.507

Abstract

AHSRAE Indonesia Chapter Seminar 2016 always improve the systems and implementation for efficiency energy actually the method and the technical, Chillers plant efficiency with the Green Chiller Concept. In general, as the Building Manager (Management Building) has a target of quality management on Energy (ISO 50001), such as Cost Effective and Saving Energy on the use and maintenance of the units Equipment available on, especially those closely related to the mechanical and electrical components of control , The use and regular maintenance is essential in the mechanical and electrical components where it is very related to the work function of equipment (Unit Equipment) such support; Air Conditioning Engineering (AHU / HVAC / Chiller), Heater (Steam Boiler), Pumps Hydrant and Water (WTP). That on the part of this equipment is widely available induction motor (3 phase) as well as the need of electric power consumption is very frequent and quite large when the engine start switch, due to the Inrust current (6x fold) when the machine Turned ON.Inverters or Variable Speed Drive (VSD) is an electronic device that functions as a controller rounds induction motor 3 phase in Variable star-stop (Soft Start, Smooth, Stage) that the inverter can be in Settings (adjustable) drive the rotation Fan or AC Induction Motor 3 phase in Air flow requirements to transfer flow (CFM) on the unit for the purpose of cooling machine efficiency "Energy Saving and Cost Effective".
Optimizing Image Preprocessing for AI-Driven Cervical Cancer Diagnosis Chandra Prasetyo Utomo; Neng Suhaeni; Nashuha Insani; Elan Suherlan; Nunung Ainur Rahmah; Ahmad Rusdan Utomo; Indra Kusuma; Muhamad Fathurachman; Dewa Nyoman Murti Adyaksa
Advance Sustainable Science Engineering and Technology Vol. 7 No. 1 (2025): November-January
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v7i1.1128

Abstract

Cervical cancer ranks among the top causes of cancer-related deaths in women globally. Early detection is vital for improving patient survival rates. The multiclass classification of cervical cell images presents challenges primarily due to the notable variations in cell sizes across different classes. Conventional AI methods for diagnosing cervical cancer often rely on image-resizing techniques that overlook crucial features like relative cell dimensions, which impairs the models' ability to distinguish between classes effectively. This paper presents a novel AI-driven approach that employs constant padding to maintain the natural size differences among cells. Our method utilizes deep learning for both feature extraction and multiclass classification. We assessed the method using the publicly accessible SIPaKMeD dataset. Experimental findings indicate that our approach surpasses traditional image-resizing methods, especially in classes that are more challenging to predict. This strategy highlights AI's potential to improve cervical cancer diagnosis, offering a more precise and dependable tool for early detection. A reliable and precise AI model for diagnosing cervical cancer is crucial for promoting widespread screening and ensuring timely and effective treatment, which can ultimately lower mortality rates. By aiding early and accurate diagnosis, this approach aligns with global health efforts to alleviate the burden of cancer and other diseases, especially in areas with limited access to advanced healthcare services facilities.
Co-Authors Abdining Ageng Ahmad Rusdan Utomo Chandra Prasetyo Utomo Dewa Nyoman Murti Adyaksa Elan Suherlan Halim Dedy Perdana Komariah Komariah Muhamad Fathurachman Nashuha Insani Neng Suhaeni Nunung Ainur Rahmah Sapto Mei Budiyanto Sri Suranta