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Accounting Conservatism in Indonesian Banks: Evidence from Loan Loss Provisions Agung Nurmansyah; Purwono Purwono; Muhammad Ahmad Baballe
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33502

Abstract

The study attempts to investigate the relationship between the recent concepts of prudence in banking literature on the provisioning behaviour in Indonesian banks. We use a mixed exploratory design, including literature review of recent conservatism research with panel evidence from 6 Indonesian banks for years 2021–2024 and preliminary 2025 data. From the results, it is suggested that recent research has repeatedly shown linking accounting conservatism with early recognition of the loss, veracity in financial reports, plus the practice of loan loss provisioning. A negative relationship between credit growth and discretionary loan loss provisions indicated that discretionary provisioning decreased during credit expansion. Although the relations are non-statistically significant due to very small samples taken, the direction of the coefficient suggests some risk of weakening conditional conservatism in an expansion of credit. This study adds to the literature by linking prudence-related constructs with observed effect of provisioning behaviour of Indonesian banks in the IFRS 9. Results offer early insights into the impact of credit growth dynamics on the conservative reporting behaviour. The study also emphasizes the need for public-facing disclosure of provisioning assumptions and macroeconomic scenarios for regulators, investors, and banking professionals. 
CORPORATE GOVERNANCE IN THE AGE OF GENERATIVE AI A LEGAL PERSPECTIVE Yuris Tri Naili; Purwono Purwono
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 17, No 1: 2024
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v17i1.25008

Abstract

The emergence of Artificial Intelligence (AI) technology has brought significant changes to corporate governance, presenting various opportunities and challenges. The implementation of AI in corporate governance can have a significant impact on the level of governance and create conditions that support better decision-making. However, the use of AI also has negative impacts such as data privacy violations, gender discrimination, reputational loss, and compliance issues. Additionally, there are legal challenges in the application of AI, including the legality of data utilization, accountability, fairness, transparency, security, and data privacy. Through a systematic literature review, including the analysis of articles, legal documents, and relevant regulations, this study aims to analyze the impact of Generative AI on corporate governance, identify potential legal challenges, and investigate relevant legal perspectives in addressing these challenges
Aplikasi android inventaris perlengkapan untuk membantu kegiatan karang taruna RW 01 sokaraja kidul Jatmiko Indriyanto; Purwono; Iis setiawan Mangku Negara
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 7 No. 6 (2026)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v7i6.6412

Abstract

Equipment inventory management for Karang Taruna (Youth Organization) activities in RW 01 Sokaraja Kidul has been done manually, often leading to problems such as disorganized data, difficulty in retrieval of information, and the potential for data loss or inconsistencies. This research aims to design and develop an Android-based application that can facilitate more effective and efficient data collection, management, and inventory monitoring.The methods used in this research include data collection through observation and interviews, followed by system design using a software development model approach. The developed application has key features such as item recording, inventory grouping, loan and return recording, and digital report presentation.The results of this study indicate that the Android-based inventory application can improve data management, accelerate information retrieval, and minimize recording errors. With this system, it is hoped that the administrative activities of Karang Taruna (Youth Organization) in RW 01 Sokaraja Kidul will be more orderly, transparent, and structured.
Blockchain Technology Purwono Purwono; Alfian Ma'arif; Wahyu Rahmaniar; Qazi Mazhar ul Haq; Dimas Herjuno; Muchammad Naseer
Jurnal Ilmiah Teknik Elektro Komputer dan Informatika Vol. 8 No. 2 (2022): June
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/jiteki.v8i2.24327

Abstract

Blockchain came because of the occurrence of incredulity to single authorities by introducing the concept of network decentralization and data distribution saved in a ledger. Decentralization is used to validate discrepancies in the majority of data. The consensus mechanism collectively maintains the consistency of the ledger. A blockchain is a set of blocks containing transaction data interconnected to each other using the concept of cryptography. A mining process is an effort to add new blocks to the blockchain. The mining computer carries out the process after passing several complex mathematical problems. The fastest miner is rewarded with crypto coins. Some consensus mechanisms commonly used in blockchain are proof of work, proof of stake, practical byzantine fault tolerance, and proof of elapsed time. Blockchain network is designed and implemented in such a way that it can guarantee the security of its data, is easy to be audited, is robust to denial of service and majority attacks, and is private and confidential. The application of blockchain is not limited to finance systems; it can also be applied in health, education, supply chain, and state democracy systems.
Monitoring the pH Levels of Well Water in the Home Industri Sarung Goyor Village, Pemalang, Using IoT Technology and Inverse Distance Weight Method Imam Ahmad Ashari; Purwono Purwono; Irfan Arfianto
Jurnal Ilmiah Teknik Elektro Komputer dan Informatika Vol. 9 No. 4 (2023): December
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/jiteki.v9i4.27388

Abstract

The Sarung Goyor Home Industry business, located in Wanarejan Utara Village, Pemalang, has been running for several years. However, the use of residual textile dyes in the process of making goyor sarongs now poses a threat to the quality of well water in the area where residents live. This condition is a serious concern because some residents rely on water from the well for drinking, cooking, bathing, and washing. One of the impacts of this textile waste is abnormal water pH. The solution requires real-time monitoring of the pH of well water by utilizing Internet of Things (IoT) technology and pH sensors. In this solution, direct sampling using sensors is carried out at 3 monitoring points around the industrial area and processed to estimate the pH level of residents' well water. This monitoring system succeeded in showing that the average pH of well water was in a safe condition, namely 7.18, not much different from tests carried out with reference sensors, namely a pH range between 6.96 to 7.20. The findings show that in testing the assembled sensor, the IDW method has a measurable error rate with an RMSE of about 0.2629 and a MAPE of about 4.669%. When compared with the test results using a reference sensor, the RMSE value reaches around 0.4666 and the MAPE is around 6.553%.
Developing Data Integrity in an Electronic Health Record System using Blockchain and InterPlanetary File System (Case Study: COVID-19 Data) Imam Riadi; Tohari Ahmad; Riyanarto Sarno; Purwono Purwono; Alfian Ma'arif
Emerging Science Journal Vol. 4 (2020): Special Issue "IoT, IoV, and Blockchain" (2020-2021)
Publisher : Ital Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28991/esj-2021-SP1-013

Abstract

The misuse of health data stored in the Electronic Health Record (EHR) system can be uncontrolled. For example, mishandling of privacy and data security related to Corona Virus Disease-19 (COVID-19), containing patient diagnosis and vaccine certificate in Indonesia. We propose a system framework design by utilizing the InterPlanetary File System (IPFS) and Blockchain technology to overcome this problem. The IPFS environment supports a large data storage with a distributed network powered by Ethereum blockchain. The combination of this technology allows data stored in the EHR to be secure and available at any time. All data are secured with a blockchain cryptographic algorithm and can only be accessed using a user's private key. System testing evaluates the mechanism and process of storing and accessing data from 346 computers connected to the IPFS network and Blockchain by considering several parameters, such as gas unit, CPU load, network latency, and bandwidth used. The obtained results show that 135205 gas units are used in each transaction based on the tests. The average execution speed ranges from 12.98 to 14.08 GHz, 26 KB/s is used for incoming, and 4 KB/s is for outgoing bandwidth. Our contribution is in designing a blockchain-based decentralized EHR system by maximizing the use of private keys as an access right to maintain the integrity of COVID-19 diagnosis and certificate data. We also provide alternative storage using a distributed IPFS to maintain data availability at all times as a solution to the problem of traditional cloud storage, which often ignores data availability. Doi: 10.28991/esj-2021-SP1-013 Full Text: PDF
A Narrative Review of Privacy Preserving Artificial Intelligence in Nursing Practice Through Federated Learning Iis Setiawan Mangkunegara; Purwono Purwono
Viva Medika Vol 18 No 3 (2025)
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/vm.v18i3.2226

Abstract

The rapid integration of artificial intelligence in nursing practice has enhanced predictive analytics, clinical decision support, and workforce management. However, concerns regarding data privacy, data silo fragmentation, and limited model generalizability remain significant challenges. Federated learning has emerged as a privacy preserving distributed machine learning approach that enables collaborative model development without transferring raw patient data across institutions. This narrative review aims to examine the conceptual foundation of federated learning and analyze its relevance for nursing practice and research. A literature search was conducted using Scopus and ScienceDirect databases covering publications from 2015 to 2025. Articles were analyzed through thematic synthesis focusing on technical architecture, clinical applications, ethical implications, and implementation challenges. The review indicates that federated learning has substantial potential to support predictive risk modeling, multicenter nursing outcome research, and integration within clinical decision support systems while maintaining patient confidentiality. Nevertheless, challenges related to non identical data distribution, governance accountability, interoperability, and digital literacy among nurses must be addressed to ensure safe and equitable implementation. Federated learning represents a strategic pathway for developing collaborative and privacy conscious artificial intelligence in nursing, provided that ethical safeguards, standardized data frameworks, and institutional readiness are systematically strengthened.
Sistem Informasi Uji Kelayakan Kendaraan Bermotor Berbasis Android (Studi Kasus pada CV. Axlindo Telematika Purwokerto) Endang Setyawati; Axl Adilla; Purwono Purwono; Adhi Wibowo; Muhammad Hery Santoso
Jurnal Teknologi Dan Sistem Informasi Bisnis Vol 8 No 1 (2026): Januari 2026
Publisher : Prodi Sistem Informasi Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jteksis.v8i1.2286

Abstract

This study discusses the development of a motor vehicle roadworthiness test information system at CV. Axlindo Telematika Purwokerto, which was previously carried out manually through the registration process, testing, recapitulation, and issuance of KIR certificates. This manual system made the service ineffective and time-consuming. The solution developed was an ECU (Electronic Control Unit)-based Electronic Scanner with NodeMCU RS232 support that can automatically read test data and store it on a server for access via the web or Android applications. The development method used a prototype with REST API integration. The test results showed an increase in effectiveness of 98.9%, efficiency of 86.6%, usefulness of 82.2%, and a difference in data transmission time from 19.2 seconds to 1.39 seconds. The main contribution of this study is the design of hardware and software integration that can improve the accuracy and speed of KIR testing based on an intelligent information system.
Klasterisasi Pemetaan Kedisiplinan Pegawai Berdasarkan Rekap Kehadiran menggunakan Algoritma Clustering K-Means Imam Ahmad Ashari; Purwono Purwono; Jatmiko Indriyanto; Arif Setia Sandi A.
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 9 No. 1 (2025): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jmika.Vol9No1.pp12-18

Abstract

Employee discipline is one of the key success factors in a company. Work discipline has an important role in the formation of a positive work environment. One of the things that shows employee discipline is the time of attendance. Attendance time is usually recorded at the time the employee enters and leaves. Disciplinary information can be mapped into several groupings so that it is easy for decision makers to read. One of the computational methods that can perform data mapping is the K-Means Clustering method. The K-Means Clustering method can group data based on their characteristics. In this study, attendance data were analyzed using the K-Means method to obtain disciplinary groupings. The number of Clusters is calculated using the elbow method, 3 Clusters are obtained which are the best Cluster choices, namely Clusters 0, 1, and 2. The data analysis process shows Cluster 2 is the Cluster with the best level of discipline. From the analysis, it shows that the K-Means Clustering method can classify data based on employee discipline. Based on these results, decision makers can be helped in assessing employee discipline at Universita Harapan Bangsa using the disciplinary data grouping that has been made.
Pendekatan Transfer Learning dan SMOTE untuk Klasifikasi Kanker Kulit pada Imbalanced Dataset Lutviana Lutviana; Purwono Purwono; Imam Ahmad Ashari
METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Vol. 9 No. 2 (2025): METHOMIKA: Jurnal Manajemen Informatika & Komputersisasi Akuntansi
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jmika.Vol9No2.pp323-331

Abstract

Skin cancer is one of the most commonly diagnosed cancers worldwide, with the incidence increasing every year. While early detection is a key factor in reducing skin cancer mortality, conventional methods such as biopsy have limitations in terms of cost and invasiveness. This research applies a deep learning based approach for skin cancer classification with Convolutional Neural Networks (CNN) model using transfer learning method. 3 CNN architectures namely MobileNetV2, EfficientNetB0, and DenseNet121 are used to evaluate the performance of the model in detecting skin cancer. One of the main challenges in this research is the imbalanced dataset, which can cause bias in classification. The Synthetic Minority Over-Sampling Technique (SMOTE) was applied to improve the representation of minority classes. The dataset used comes from Kaggle and consists of 2,357 images classified into 9 skin cancer categories. The results show that the transfer learning method combined with SMOTE can significantly improve the accuracy of the model, especially in detecting classes with a smaller number of samples. The evaluation was conducted using accuracy, precision, recall, and f1-score metrics. This research is expected to contribute to the development of an artificial intelligence-based skin cancer detection system that is more accurate, efficient, and can be used as a tool for medical personnel in early diagnosis of skin cancer.
Co-Authors Adhi Wibowo Agung Budi Prasetio Agung Nurmansyah Agung Pangestu Ahmad Toha Alfian Ma'arif Alfian Ma’arif Amanah Wulandari Annastasya Nabila Elsa Wulandari Ariefah Khairina Islahati Arif Setia Sandi A. Asmat Burhan Asmat Burhan Axl Adilla Bala Putra Dewa Bala Putra Dewa Bala Putra Dewa Bala Putra Dewa Barlian Kristanto Burhanuddin bin Mohd Aboobaider Deny Nugroho Triwibowo Dewi Astria Faroek Dimas Febri Kuncoro Dimas Herjuno Eko Ariyanto Elsa Wulandari, Annastasya Nabila Endang Setyawati Hadi Jayusman Hamzah M. Marhoon Hesti Ayu Wahyuni Iin Dyah Indrawati Iis Setiawan Mangkunegara Iis Setyawan Mangku Negara Imam Ahmad Ashari Imam Ahmad Ashari, Imam Ahmad Imam Riadi Imam Riadi Irfan Arfianto Jatmiko Indriyanto Jihad Rahmawan Khoirun Nisa Khoirun Nisa Khoirun Nisa Lutviana Lutviana Lutviana Lutviana Lutviana Mangku Negara, Iis Setiawan Mangkunegara, Iis Setiawan Marlia Hafny Afrilies Maya Ruhtiani Muchammad Naseer Muhammad Ahmad Baballe Muhammad Baballe Ahmad Muhammad Haikal Satria Muhammad Hery Santoso Muntiari, Novita Ranti Musafa Widagdo Noorulden Basil Pramesti Dewi Qazi Mazhar ul Haq Rahmadhani, Berlina Riska Suryani Riyanarto Sarno Rosyid Ridlo Al-Hakim Rubaeah, Siti Rusydi Umar Safar Dwi Kurniawan Salah, Wael A. Sandi Najib Iskandar Sharkawy , Abdel-Nasser Slamet Slamet Sony Kartika Wibisono Sony Kartika Wibisono Sony Kartika Wibisono Sony Kartika Wibisono Supriyatin Supriyatin Toat Tuloh Tohari Ahmad Tusaria Tri Wahyu Ningrum Wahyu Rahmaniar Windu Gata Wirasto, Anggit Wulandari, Annastasya Nabila Elsa Yanuar Zulardiansyah Arief Yudhistira , Aimar Yuris Tri Naili Yuris Tri Naili Yuslena Sari, Yuslena Yusuf Fadlila Rahman