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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL SAINS PERTANIAN EQUATOR Journal of Accounting and Investment Briliant: Jurnal Riset dan Konseptual JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) Jurnal Ilmiah Fillia Cendekia Community Engagement and Emergence Journal (CEEJ) AUTOCRACY: Jurnal Otomasi, Kendali, dan Aplikasi Industri Jurnal Listrik, Instrumentasi, dan Elektronika Terapan Indonesian Journal of Research and Educational Review (IJRER) Journal of Artificial Intelligence and Digital Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Attaqwa:Jurnal Ilmu Pendidikan Islam At Tadbir: Islamic Education Management Journal Journal of Education and Learning Innovation Jurnal TELUK: Teknik Lingkungan UM Kendari
Ardianto Ardianto
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Does auditor religiosity moderate the effect of auditor expertise on audit quality? Anwar, Achmad Syaiful Hidayat; Ardianto, Ardianto
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.27151

Abstract

Research aims: This study examines the role of religiosity in the relationship between auditor expertise and audit quality.Design/Methodology/Approach: This research employs a survey design with a census study approach. The research sample consisted of 288 audit firm leaders in Indonesia. Hypothesis testing was carried out using SEM-AMOS.Research findings: The analysis results revealed that auditor religiosity moderates the relationship between auditor expertise and audit quality. Religiosity motivates auditors to utilize their expertise optimally, conduct audits more responsibly, objectively, and independently, thereby preventing fraudulent behavior and ensuring the achievement of quality audits.Theoretical contribution/Originality: This study is the first to examine the role of audit religiosity as a moderator in the relationship between auditor expertise and audit quality. The selection of audit religiosity as a moderating variable is based on the inconsistency of previous audit quality literature and the finding that the accounting profession is becoming increasingly secular.Practitioner/Policy implication: This research extends the RBV theory and insights into the significance of auditor religiosity within the broader audit process. This research also helps audit leaders to develop auditor expertise to support quality audits.Research limitation/Implication: Further research is recommended to explore other variables that may influence audit quality. These variables could be explored in relation to factors such as gender, region, culture, age, education level, or ethnicity. The goal is to expand or enrich research findings related to various aspects that determine audit quality.
ANALISIS KELAYAKAN USAHATANI BAYAM DI KELURAHAN SIANTAN HILIR KECAMATAN PONTIANAK UTARA KOTA PONTIANAK Ardianto, Ardianto; Suyatno, Adi; Suharyani, Anita
Jurnal Ekonomi Pertanian dan Agribisnis Vol. 9 No. 4 (2025)
Publisher : Department of Agricultural Social Economics, Faculty of Agriculture, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This research aims to determine the Feasibility of Spinach Farming in Siantan Hilir Village, North Pontianak District. The research data used are primary and secondary data and a total of 39 farmers from a total sample population of 296 individuals using the slovin formula. The survey technique used was a survey technique for collecting samples through a random sampling method (simple random technique), technical sampling through interviews using a questionnaire tool. The research results provide evidence that the average income for spinach farming with a land size of less than 0.5 hectares is Rp. 8.25.431/MT and land size of more than 0.5 Ha as much as Rp. 688,688,-/MT, the R/C ratio of spinach farming with a land size of less than 0.5 Ha is also 1.75 and for land sizes above 0.5 Ha it is 1.14 while for price BEP and Production BEP with area land below 0.5 Ha, which is as much as Rp. 2,871 and 219.91 Kg while for land sizes above 0.5 Ha the price BEP and production BEP are Rp. 4,357.- and 862.6 Kg. This shows that spinach farming on a land area of less than 0.5 Ha is more feasible to cultivate when compared to spinach farming on a land area of more than 0.5 Ha.
Prototipe Robot Berbasis Telemetri untuk Mendeteksi dan Memadamkan Kebakaran dengan Menggunakan Arduino ATmega 2560 R3 Rivai Prabumenang, Agung Wibisono; Ardianto, Ardianto; Abdi, Yanwar Muhit
Autocracy: Jurnal Otomasi, Kendali, dan Aplikasi Industri Vol. 5 No. 02 (2018): Otomasi, Kendali, dan Aplikasi Industri
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.157 KB)

Abstract

This research aims to design Fire Detector On Stove By Using Infrared Flame Sensor Prototype Based by Arduino Atmega 2560 R3. The research method used is laboratory experiment. The research stages include designing a mechanical, electrical system, creating an arduino program, realizing and testing a fire detector on a stove prototype. The Fire Detector On Stove Using Infrared Flame Sensor Prototype Based by Arduino Atmega 2560 R3 consists 3 main blocks, namely: (1) Infrared Flame Sensor, (2) Short message notification, and (3) Extinguishers. The fire detector sensor is designed using the Infrared Flame Sensor principle. Short message notifications are sent via SMS Gateway SIM900A. Excessive fire extinguishers use the DC motor pump principle. The proposed prototype can be realized by detecting an excessive fire, then the pump spraying water to minimize the fire then SMS Gateway SIM900A will send a short message to the destination number and at same time buzzer ON . Penelitian ini bertujuan untuk merancang Prototipe Pendeteksi Kebakaran Pada Kompor Dengan Menggunakan Infrared Flame Sensor Berbasis Arduino Atmega 2560 R3. Metode penelitian menggunakan eksperimen laboratorium. Tahap-tahap penelitian meliputi perancangan sistem mekanikal, elektrikal, membuat program arduino, merealisasikan dan menguji prototipe pendeteksi kebakaran pada kompor. Prototipe Pendeteksi Kebakaran Pada Kompor Dengan Menggunakan Infrared Flame Sensor Berbasis Arduino Atmega 2560 R3 terdiri dari 3 blok utama, yaitu : (1) Infrared Flame Sensor, (2) Pemberitahuan pesan singkat, dan (3) Pemadam api saat berlebih. Sensor pendeteksi kebakaran dirancang dengan menggunakan prinsip Infrared Flame Sensor. Pemberitahuan pesan singkat dikirim melalui SMS Gateway SIM900A. Pemadam api saat berlebih menggukan prinsip motor pompa air DC. Prototipe yang diusulkan dapat direalisasikan dengan mendeteksi api yang berlebih, kemudian pompa menyemprotkan air untuk meminimalisir api lalu SMS Gateway SIM900A akan mengirim pesan singkat ke nomor tujuan dan buzzer berbunyi sebagai tanda api yang berlebihan.
Automatic Rubber Tapping Bowl Cover Based on Raindrop Sensor and Remote-Control using Telegram Dasmen, Rahmat Novrianda; Ardianto, Ardianto; Herda, Fitria Destian; Faizal, Faizal; Rasmila, Rasmila
Jurnal Listrik, Instrumentasi, dan Elektronika Terapan Vol 7, No 1 (2026)
Publisher : Departemen Teknik Elektro dan Informatika Sekolah Vokasi UGM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/juliet.v7i1.117159

Abstract

Rubber plantations are one of the primary commodities providing livelihoods for farmers in Indonesia, such as in South Sumatra Province. The main issue: rainwater contamination reduces the quality and market value of latex, impacting farmers’ income. The quality of the latex produced significantly affects its market value, with rainwater contamination being a key factor. A decline in latex quality will lead to a decrease in its market value, which in turn will affect rubber farmers’ income. Therefore, this study developed an IoT device for rubber tapping containers with a cover, which will automatically close the container using a rain sensor. Method action research with field testing in Meranjat Village, Ogan Ilir. This is an effort to prevent latex from being contaminated by rainwater during rainy weather conditions. The application and testing of this automatic rubber tapping container cover were conducted at a rubber plantation in Meranjat Village, Ogan Ilir Regency. Results: 95% closure success rate (sensor activates at 3–5 drops), PIR detection <30 cm, Telegram control. Test results show an automatic closure success rate of 95%, with the rain sensor activating after 3–5 drops of water. Additionally, this IoT device is equipped with a PIR sensor to alert users of any unauthorized entry or attempts to steal latex from the rubber tapping container. The PIR sensor can detect movement at a distance of less than 30 cm and activate an alarm as a warning. Furthermore, this study also added a remote-control feature for this IoT device using the Telegram app.
Pengaruh Citra Sekolah dan Kualitas Pelayanan terhadap Kepuasan Wali Murid pada TK An-Nabil Bumi Jati Elok Kabupaten Tangerang Widiastuti, Cantya; Ardianto, Ardianto; Faroh, Wahyu Nurul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7075

Abstract

This study aims to determine the effect of school image and service quality on parent satisfaction at An-Nabil Bumi Jati Elok Kindergarten in Tangerang Regency. This study uses a quantitative causal method with a saturated sampling technique and a total of 73 respondents. The results show that school image has a positive and significant effect on parent satisfaction with a coefficient of determination of 53.2%. The partial hypothesis test shows that tcount > ttable (8.989 > 1.993) and Sig (<0.001 < 0.05), thus Ho is rejected and Ha is accepted. Service Quality has a positive and significant effect on Parent Satisfaction with a coefficient of determination of 64.8%. The partial hypothesis test obtained tcount > ttable (11.437 > 1.993) and Sig (<0.001 < 0.05), thus Ho is rejected and Ha is accepted. School Image and Service Quality have a positive and significant effect on Parent Satisfaction, with a simultaneous coefficient of determination of 69.6%. The simultaneous hypothesis test was influenced by the Fcount > Ftable (79.957 > 3.128) and sig (< 0.001 < 0.05) values, thus Ho was rejected and Ha was accepted. This means that school image and service quality have a positive and significant simultaneous effect on parent satisfaction.
Analisis Sistem Pengelolaan Limbah Medis Padat pada Puskesmas Onembute Kecamatan Onembute Kabupaten Konawe Ardianto, Ardianto; Rosdiana, Rosdiana; Ndibale, Wa
Jurnal TELUK: Teknik Lingkungan UM Kendari Vol. 1 No. 2 (2021): Edisi Desember Tahun 2021 Jurnal TELUK: Teknik Lingkungan UM Kendari
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/teluk.v1i2.504

Abstract

The community health center is one of the health service units which in its activities produces solid medical waste. The Oneembute Health Center, Onembute District, Konawe Regency - Southeast Sulawesi does not yet have an incinerator to manage solid medical waste. In this study, we analyze the solid medical waste management system at the Oneembute Health Center whether it was in accordance with the Regulation of the Minister of Environment and Forestry No.P.56/Menlhk-Setjen/2015 regarding procedures and technical requirements for the management of hazardous waste and hazardous materials. toxic from health care facilities. The research method was applied by using the descriptive research method and qualitative approach. Based on these results showed that the implementation of the solid medical waste management system starting from the sorting stage to the final processing stage of the Onembute Health Center had not fully complied with the Regulation of the Minister of Environment and Forestry of the Republic of Indonesia Number: P.56/Menlhk-Setjen/2015 concerning Procedures and Requirements. Hazardous Waste Management Techniques from Health Service Facilities.
Studi Serangan Penyakit Hawar Daun Bakteri Padi (Xanthomonas oryzae pv. oryzae) di Singkawang ardianto, ardianto; Rianto, Fadjar; Syahputra, Edy
Jurnal Sains Pertanian Equator Vol. 10 No. 1 (2021)
Publisher : Fakultas Pertanian Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jspe.v10i1.44352

Abstract

ABSTRAKGejala serangan mirip penyakit Hawar daun bakteri (HDB) padi telah ditemukan di beberapa tempat di Singkawang. Penelitian ini bertujuan untuk mengidentifikasi patogen penyakit mirip HDB yang dilaporkan telah menyebar di Singkawang. Penelitian yang dilakukan termasuk mengukur tingkat serangan dan sebaran penyakit HDB pada daerah yang ada kasus serangan, serta karakterisasi patogen penyebab penyakit. Serangan penyakit mencapai 26,6% dengan serangannya 81% dan serangan terendah 3,3% dengan serangannya 23%. Didapatkan 10 dari 15 isolat bakteri yang mencirikan koloni bakteri Xoo. Hasil pemeriksaan (isolasi) pada media selektif Wakimoto, Uji Gram dan Uji Postulat menunjukan bahwa patogen penyebab penyakit HDB adalah Xoo. Kata kunci: Hawar daun bakteri, padi, Xanthomonas oryzae
EVALUASI EFEKTIVITAS UPAYA PENANGANAN WABAH PMK BERDASARKAN ANALISIS USAHA PETERNAKAN SAPI PERAH SEBELUM, SELAMA DAN SESUDAH WABAH PMK DI KUD KERTAJAYA KABUPATEN KEDIRI Burga, Ekarista Efrem; Ardianto, Ardianto; Yudaniayanti, Ira Sari; Hidanah, Sri; Lukman, Epy Muhammad; Rachmawati, Kadek
Jurnal Ilmiah Fillia Cendekia Vol 11 No 1 (2026): Jurnal Ilmiah Fillia Cendekia
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/fillia.v11i1.8330

Abstract

Wabah Penyakit Mulut dan Kuku (PMK) yang terjadi memberikan dampak signifikan terhadap keberlanjutan usaha peternakan sapi perah termasuk anggota peternak di KUD Kertajaya Kecamatan kandangan, Kabupaten Kediri. KUD Kertajaya sebagai salah satu pemasok susu terbesar di Jawa Timur turut mengalami penurunan produksi drastis dari 20 ton/hari menjadi 7 ton/hari selama wabah PMK. Untuk memutus rantai penularan telah dilakukan berbagai upaya penanganan antara lain pengobatan pada hewan terdampak, penyuluhan, pengendalian lalu lintas ternak, vaksinasi, serta penerapan biosecurity. Penelitian ini dilakukan untuk mengevaluasi efektivitas pelaksanaan upaya tersebut berdasarkan analisis usaha peternakan pada periode sebelum, selama, dan sesudah wabah PMK ditinjau dari perubahan produksi, kualitas, nilai penjualan susu, dan keuntungan usaha. Penelitian ini menggunakan deskritptif kuantitatif yang melibatkan 45 responden dari kelompok ternak yang terpilih yaitu Ringging Agung, Mulyorejo, dan Sidorejo dengan metode random sampling. Analisis data dilakukan menggunakan ANOVA, Kruskal–Wallis, serta uji lanjutan post hoc dan Mann–Whitney U test. Hasil menunjukkan bahwa produksi, nilai penjualan susu, dan keuntungan usaha mengalami penurunan signifikan selama wabah PMK (p<0,05). Namun, tidak terdapat perbedaan yang signifikan antara periode sebelum dan sesudah wabah PMK (p>0,05), menunjukan adanya peningkatan pada periode sesudah wabah PMK. Sementara itu, kualitas susu yang meliputi berat jenis, kadar lemak, dan total solid tetap terjaga bahkan meningkat pada periode selama dan sesudah PMK (p<0,05). Dari hasil penelitian ini dapat disimpulkan bahwa upaya penanganan PMK yang dilakukan KUD Kertajaya efektif dalam memulihkan kondisi usaha peternakan.
Co-Authors Abdi, Yanwar Muhit Achmad Syaiful Hidayat Anwar Adi Suyatno Agus Budi Raharjo Al arif, Mohammad Anam Anita Suharyani A’yun, Miftakhul Qurrota baihaki, imam Burga, Ekarista Efrem Cahyono, Suham Damayanti, Vira Ayu Dasmen, Rahmat Novrianda Diana Purwitasari Edy Syahputra Fadjar Rianto Fahrurrozi, Imam Faizal Faizal, Faizal Fajri, Nur Faroh, Wahyu Nurul Hardi Yanti, Hardi Yanti Herda, Fitria Destian Hidanah, Sri IMAM MUSTOFA Iman Harymawan Imran Imran Ira Sari Yudaniayanti Jeanny Pragantha Kadek Rachmawati Lukman, Epy Muhammad Marhani Marhani Mirni Lamid Mufasirin Muhsyanur, Muhsyanur Ndibale, Wa Nurul Azizah Ria Kusrini Nusdianto Triakoso Pramudyawardana, Rahadyan Rahmat Ramadhan, Rizky Surya Rasmila, Rasmila Ratna Maila Dewi Anggraini Rivai Prabumenang, Agung Wibisono Rohmadi, Agung Rosdiana Rosdiana Rosyta, Pegy Sholihah, Maidatus Sudarto Sudarto Umrati, Umrati Viny Christanti M Widiastuti, Cantya Wiwik Misaco Yuniarti Yulianto kusnadi Zainuri, Muhammad Irham