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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan JURNAL GIZI INDONESIA bionature Sinergi Jurnal Perlindungan Tanaman Indonesia Gender Equality: Internasional Journal of Child and Gender Studies JURNAL KEGURUAN JURNAL INTEGRASI MODELING: Jurnal Program Studi PGMI JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Arsir Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah TEKTRIKA - Jurnal Penelitian dan Pengembangan Telekomunikasi, Kendali, Komputer, Elektrik, dan Elektronika Jurnal de jure Journal of Aquaculture and Fish Health International Journal for Educational and Vocational Studies Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL MUTIARA AKUNTANSI Jurnal Wacana Ekonomi Majalah Ilmiah Warta Dharmawangsa Jambura Journal of Electrical and Electronics Engineering Akbis: Media Riset Akuntansi dan Bisnis Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat e-NARODROID Spektrum Sipil Jurnal EMA (Ekonomi Manajemen Akuntansi) AGRISCIENCE Journal Economic and Strategy (JES) ABDI EQUATOR Kontigensi: Jurnal Ilmiah Manajemen ETNIK : Jurnal Ekonomi dan Teknik Indonesian Journal of Earth Sciences CHEDS: Journal of Chemistry, Education, and Science Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Makara Journal of Technology Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Jurnal Peradaban Masyarakat (JPM) SAINSTECH: Jurnal Penelitian dan Pengkajian Sains dan Teknologi Journal of Economic and Social Empowerment Jurnal ABDIMAS MUTIARA Jurnal Geografi LIngkungan Tropik (Journal of Geography of Tropical Environments) Bina Bahari : Jurnal Pengabdian Kepada Masyarakat Spectrum: Multidisciplinary Journal South East Asian Management Concern Journal Jurnal Cakrawala Maritim Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Penyuluhan Pembangunan Joong-Ki Nidhomiya: Research Journal of Islamic Philanthropy and Disaster PROCEEDINGS CONFERENCE ON DESIGN AND MANUFACTURE AND ITS APPLICATION JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL
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The PERBANDINGAN HASIL ANALISIS METODE ELEMEN HINGGA BERBASIS SOFTWARE DENGAN SIMPLE SUPPORTED CALCULATION PADA KAPAL 50 PAX CRANE BARGE Meida Perwira Antartika; Budianto Budianto; Muhamad Ari; Ketut Suastika
JURNAL INTEGRASI Vol 12 No 1 (2020): Jurnal Integrasi - April 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (893.233 KB) | DOI: 10.30871/ji.v12i1.1451

Abstract

Today the use of the Finite Element Method for the analysis of the strength of a structure is increasingly popular. The method of analysis is generally made easy by using software. In this study an advanced storage platform construction structure was analyzed on the 50 PAX Crane Barge vessel. The structure of this vessel uses BV grade A steel. Profile in this forward storage construction platform, the structure withstand loads is 6.4 tons (3.2 tons portside and 3.2 tons startboard). Load conditions are considered to be static, dynamic and impact conditions. The structure of the forward storage platform uses the 75x75x6 L angle bar profile as the main amplifier, each 1829 mm apart. This main amplifier is connected directly to the plate, and functions as the main buffer of the load to be given. The results of the analysis using software in the form of von Mises stress, normal stress, and principal stress. As a verification, manual calculation is done using the Simple Supported Calculation method. In this study comparing von Mises stress, normal stress, and principal stress results of the Finite Element Method with stress results of Simple Supported Calculation. Keyword : Finite Element Method, Barge, Simple Stress Calculation
Implementasi Teknologi Game Untuk Pengenalan Angka Pada Anak Usia 3-4 Tahun Berbasis Android Budianto Budianto
e-NARODROID Vol 1 No 2 (2015)
Publisher : Universitas Narotama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31090/narodroid.v1i2.66

Abstract

Pengenalan angka untuk anak usia 3-4 tahun sangat penting, karena anak-anak dapat mengenal angka sejak dini sebagai pembelajaran berhitung tingkat dasar, pembelajaran anak usia dini bukan seperti anak usia sekolah, hal yang paling diperlukan adalah stimulus atau rangsangan, pemberian stimulus yang paling efektif adalah olahraga otak secara ringan, stimulus atau rangsangan hendaknya diberikan lengkap tapi ringan. Mengenalkan angka pada anak sejak dini ,dapat membantu anak mengenal perhitungan dasar yakni mengetahui angka dari 0 hingga 9 dari bentuk dan penyebutan angka yang benar, dengan metode yang aman dan menarik. Pengenalan angka dapat dilakukan melalui metode bermain sambil belajar, metode pendekatan yang membuat anak-anak nyaman bermain dengan diselingi pembelajaran dalam hal ini pengenalan angka contoh dari pendekatan tersebut dengan permainan stimulatif seperti permainan balok angka, permainan flashcard, atau bermain permainan “Game Angka” bersama dengan orangtua. Kata Kunci : Pengenalan Angka, Bermain Sambil Belajar, Game Angka
PERANCANGAN DAN REALISASI PERANGKAT PANCAR-TERIMA FM-DIRECT SEQUENCE SPREAD SPRECTRUM PADA FREKUENSI 40 MHz Andi Andriana; Heroe Wijanto; Budianto Budianto
TEKTRIKA Vol 8 No 1 (2003)
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/tektrika.v8i1.221

Abstract

Penelitian ini telah menghasilkan perangkat pancar-terima FM-DSSS (Frequency Modulation – Direct Sequence Spread Spectrum). Pemancar meliputi LPF 4 kHz, proses modulasi FM Pita Sempit berlebar pita 8 KHz pada frekuensi pembawa 40 MHz, sinyal pembawa termodulasi frekuensi mengalami penebaran ke lebar pita 2 MHz oleh sinyal kode acak semu, daya pemancar 1,37 Watt. Sedangkan perangkat penerima FM-DSSS meliputi pre-amplifier, balance modulator, Phase Lock Loop (PLL) dan penerima FM Super-heterodyne konversi ganda pada frekuensi IF 455 kHz. Processing Gain sistem ini diperoleh sebesar 261,1 atau 24,16 dB. Dari hasil pengujian, sistem FM-DSSS ini mampu bekerja pada lingkungan jamming setelah menurunkan levelnya dengan cara menebarkan pada bandwidth cukup lebar.Kata kunci : sistem transceiver FM-DSSS, FM Pita Sempit, PLL, penerima FM super-heterodyne
Strength Structure Analysis of Main Gate Graving Dock Using Pontoons for Condition Repairs Budianto, Budianto
Makara Journal of Technology Vol. 22, No. 2
Publisher : UI Scholars Hub

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

Abstract

Main gate graving dock with pontoon type can certainly suffered some level of damage after a long period of operation. Many employments within the graving dock can delay the process repair of main gate. The main gate may not be opened, because employees are still working to ship fabrication process under sea waterline. For accommodate these interrelated conditions, the best solution with repair one side of the main gate with type pontoon and employees can still work ship fabrication process in graving dock conducted simultaneously. The repair process conditions must be required main gate structure that consists of only one part of the shell withstand the forces that occur, such as weight self and sea pressure. It must be considered with analysis of the strength structures of main gate graving dock with pontoon type. Finite element method can solve the problem of structural analysis using the element discretion approach to find a node or joint displacement and the forces that occur in structural repair conditions at main gate. The maximum bending stress value obtained during the main gate repair process is 153 mPa, and the allowable stress value is classified as 157 mPa. Since these conditions are approaching the allowable limit, the main gate needs to be given insert plates for reinforcement. Deformation is found to be 12 mm, and the deformation limit is 35 mm based on the rule's classification.
Penerapan Konseling Realita dan Mindfulness Untuk Mengatasi Kenakalan Remaja pada Siswa Broken Home Sardi Sardi; Budianto Budianto; Joni Pranata; Suryanti Suryanti
Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Vol 4 No 1 (2021): Jurnal HUMMANSI (Humaniora, Manajemen, dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Komputer YOS SUDARSO Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.305 KB) | DOI: 10.33488/1.jh.2021.1.284

Abstract

This paper was made with the aim of knowing how important the application of reality counseling is to address juvenile delinquency in broken home students and how important it is to apply mindfulness to overcome juvenile delinquency in broken home students. Juvenile delinquency is behavior that deviates from the prevailing norms in society and religion. Furthermore, a broken home is a crack in a family. The application of voluntary counseling and mindfulness is important to be implemented in schools considering that the problem of broken homen often occurs in students. The results of this article indicate that the application of two approaches, namely the reality counseling approach and mindfulness, has a positive and effective impact in overcoming juvenile delinquency caused by broken homes. The benefits that can be felt by the counselee or students after going through reality and mindfulness counseling are self-acceptance, responsibility, mentally becoming stronger and the formation of students who are patient, non-judgmental and mindful.
PELATIHAN PEMBUATAN PERAHU BERBAHAN FRP (FIBERGLASS REINFORCED PLASTIC) UNTUK PENGRAJIN PERAHU NELAYAN DI DESA GISIK CEMANDI, SIDOARJO, JAWA TIMUR I Putu Arta Arta Wibawa; Aang Wahidin; Fathulloh Fathulloh; Putu Sindhu Asmara; Budianto Budianto; Sumardiyono Sumardiyono
Jurnal Cakrawala Maritim Vol 1 No 2 (2018): Jurnal Cakrawala Maritim
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) - PPNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/cakrawalamaritim.v1i2.829

Abstract

Pelatihan pembuatan perahu berbahan FRP (Fiberglass Reinforced Plastic) untuk pengrajin perahu nelayan di Desa Gisik Cemandi melibatkan dua Mitra pengrajin perahu nelayan setempat. Sampai saat ini kompetensi Mitra hanya terbatas pada pembangunan perahu nelayan berbahan kayu dengan design yang relative sama. Dengan mempertimbangkan semakin sulitnya memperoleh kayu dan semakin besarnya peluang pengembangan perahu berbahan FRP di Desa Gisik Cemandi dan sekitarnya maka diperlukan usaha-usaha untuk membangun kompetensi pengrajin perahu setempat dalam hal pembangunan perahu berbahan FRP. Peningkatan kompetensi pengrajin perahu melalui program Pengabdian Masyarakat ini dilakukan dalam bentuk pelatihan pembangunan perahu berbahan FRP. Pelatihan diawali dengan pengenalan dan pemahaman gambar standar design perahu, pengenalan bahan FRP dan safety procedure, pembuatan cetakan, pembuatan perahu FRP sampai dengan finishing
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BEI SELAMA TAHUN 2017-2019 Mulyadi, Roni; Budianto, Budianto
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.4013

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada perusahaan perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia, dengan menggunakan rasio likuiditas, solvabilitas dan profitabilitas. Populasi pada penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang tergolong dalam Perusahaan Perkebunan Kelapa Sawit selama tahun 2017-2019. Pemilihan sampel dengan menggunakan metode purposive sampling, dan diperoleh sebanyak 12 perusahaan. Metode analisis yang digunakan pada penelitian ini adalah analisis rasio keuangan dengan perbandingan time series analysis dan cross sectional approach. Hasil penelitian ini menunjukkan jika dilihat dari rasio likuiditas terdapat 2 perusahaan PT PP London Sumatera Indonesia, Tbk (LSIP) dan PT  Sawit Sumbermas Sarana, Tbk (SSMS) dianggap baik. Jika dilihat dari rasio solvabilitas PT PP London Sumatera Indonesia, Tbk (LSIP) merupakan perusahaan yang paling rendah resiko hutang perusahaanya dan dianggap paling baik. Jika dilihat dari rasio profitabilitas seluruh perusahaan Kelapa Sawit kurang baik kinerja keuangan perusahaanya dikarenakan tidak mampu dalam pencapaian keuntungan perusahaan selama 3 tahun berturut – turut bahkan ada beberapa perusahaan banyak mengalami kerugian. Kata kunci: Perusahaan, Kinerja Keuangan, Rasio Likuiditas, Rasio Solvabilitas, Rasio ProfitabilitasAbstrack: This study aims to determine the financial performance of palm oil plantation companies listed on the Indonesia Stock Exchange, using liquidity ratios, solvency and profitability. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) which are classified as Palm Oil Plantation Companies during 2017-2019. Selection of samples using purposive sampling method, and obtained by 12 companies. The analysis method used in this study is financial ratio analysis with time series analysis and cross sectional approach comparison. The results of this study showed that the liquidity ratio of 2 companies pt PP London Sumatera Indonesia, Tbk (LSIP) and PT Sawit Sumbermas Sarana, Tbk (SSMS) is considered good. When viewed from the solvency ratio of PT PP London Sumatera Indonesia, Tbk (LSIP) is the lowest risk of corporate debt and considered the best. When viewed from the profitability ratio of all palm oil companies are not good financial performance of the company because it is not able to achieve the company's profit for 3 years in a row there are even some companies suffered a lot of losses.Keywords: Company, Financial Performance, Liquidity Ratio, Leverage Ratio, Profitability Ratio
Penerimaan Opini Audit Going Concern di Masa Pandemi COVID-19 pada BUMN Publik di Indonesia Budianto, Budianto; Darmayanti, Cici; Maulina, Rina
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8228

Abstract

The purpose of this study was to analyze the acceptance of going concern audit opinions on SOEs during the Covid-19 pandemic. Acceptance of going concern opinion due to doubts by the auditor on the survival of the company going forward. The research method uses quantitative descriptive analysis with a case study approach. The selected object is a state-owned enterprise listed on the Indonesia Stock Exchange (IDX). The number of state-owned enterprises listed on the IDX as of December 31, 2021 was 22 companies. The data used are financial reports and annual published reports in 2019-2021. Based on the results of the descriptive analysis, it is concluded that there are 8 SOEs that received going concern audit opinions during the Covid-19 pandemic (as of December 31, 2020). Garuda Indonesia is a SOEs that received a “disclaimer” audit opinion in 2020. All SOEs that report the impact of the Covid-19 pandemic have prepared strategies to deal with the impact of the Covid-19 pandemic as stated in the financial and annual report notes. Most SOEs use KAP Big Four, and do not change auditors during the pandemic. Bank Mandiri had the fastest audit completion time (21 days), while Garuda Indonesia took the longest time (196 days).
Pengaruh variabel keuangan & non-keuangan terhadap financial distress Budianto, Budianto; Setiawan, Doddy
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17942

Abstract

This study aims to provide empirical evidence of the ability to predict financial distress using financial variables (current ratio, cash flow operation, leverage, gross profit margin, and return on assets) and non-financial variables (going concern opinion, audit report lag, opinion shopping, the additional state capital, and subsidies). Model testing uses three steps. First, financial ratios (CR, CFO, LEV, GPM, ROA); second, non-financial ratios (GCO, ARL, SHOP, ASC, SUB); and third, all variables at once. This study uses panel data (2011-2020) with a sample size of 50 Indonesian SOEs. Data analysis uses ordinal logistic regression. The first test results show that CR and ROA positively affect financial distress, while LEV and GPM have a negative effect. The second test results show ARL has a negative effect, while SHOP and SUB have a positive effect. Meanwhile, the third test results show LEV, GPM, and ASC have a negative effect, while ROA and SUB have a positive effect. Based on the r-squared and correctly predicted values, the third model test results are better than the first and second models. Statistically, the ability to predict financial distress that combines financial and non-financial ratios is better than models that only use financial and non-financial ratios. Financial ratios are the most consistent predictor of financial distress in terms of significance.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UNTUK MENINGKAT MINAT KEWIRAUSAHAAN PADA MAHASISWA FAKULTAS EKONOMI DAN ILMU SOSIAL UNIVERSITAS SARI MUTIARA INDONESIA Hasibuan, Renika; Purba, Rolita C.; Budianto, Budianto
Jurnal Abdimas Mutiara Vol. 3 No. 1 (2022): JURNAL ABDIMAS MUTIARA (In Press)
Publisher : Universitas Sari Mutiara Indonesia

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

Abstract

Laporan Keuangan adalah hasil akhir dari proses akuntansi. Sebagai hasil akhir dari proses akuntansi, laporan keuangan menyajikan informasi yang berguna untuk pengambilan keputusan berbagai pihak (misal pemilik atau kreditor) dari perusahaan tersebut. Laporan keuangan tidak mencatat transakai yang tidak dapat diukur dengan uang. Karena itu hal-hal yang belum terjadi dan masih berupa potensi, tidak tercatat dalam laporan keuangan. Dengan demikian laporan keuangan merupakan laporan historis. Tetapi guna melengkapi analisis untuk proyek masa depan perusahaan, informasi kualitatif dan informasi-informasi lain yang sejenis perlu ditambahkan. Kegiatan pelatihan penyusunan laporan keuangan untuk meningkat minat kewirausahaan pada mahasiswa Fakultas Ekonomi Dan Ilmu Sosial Universitas Sari Mutiara Indonesia yang berjumlah 775 peserta. Hasil kegiatan ini yaitu peserta memperoleh pembelajaran dan pengalaman yang menyenangkan tentang pelatihan penyusunan laporan keuangan dalam meningkatkan minat kewirausahaan. Dimana sebelumnya para peserta belum memahamai dengan baik tentang penyusunan laporan keuangan secara teori maupun praktik. Setelah mengikuti sosialisasi literasi informasi para peserta mampu memahami tentang penyusunan laporan keuangan terkait minat kewirausahaan.
Co-Authors Aang Wahidin Abi Rafdi Haidi Adara Maysa Ananta Pasa Ade Irawaty Tolago Adrianus Woghe Agung Wibawa Ahmad Sarwadi, Ahmad Ainah, Nur Aji Damanuri Ali Imron As, Ali Imron Amanallah, Atik Sufi Aminulloh, Izuddin Nur Andi Andriana Andi Irwan Nur, Andi Irwan Andi Zulfiana Arifin Matoka Atik Rubiati Az-Zahra, Aura Barasa, Nuryustina Basuki, Danang Dwi Budi, Sawitri C. I. Sutrisno Cici Darmayanti Dewi Susiloningtyas Dhani, Alife Ahmad Dhika Aditya Purnomo Diah Madusari, Benny Doddy Setiawan Dwivani, Clarentia Enggar Dyah Nailufah Haryanti Ervita Rahma Budiyarti Fahrurrozi, Ashari Fahrurrozi, Fahrurrozi Fais Hamzah Falikhatun Falikhatun, Falikhatun Faoji, Ahmad Fathulloh fathulloh Fauzi Ahmad Muda Feri, Zefki Okta Fipka Bisono Firman Firman Fitra Fitra, Fitra Ginting, Rika Mei Hayani Gunawan Gunawan Hanifah, Lilik Harijadi, Karina Hariyanto Soeroso Hasan , Muhammad Helena Sitorus, Helena Heny Suprastyani Heri Enjang Syahputra Herison, Catur Herlina Herlina Heroe Wijanto Hura, Hidayati I Putu Arta Arta Wibawa I Putu Sindhu A I Wayan Yasa, I Wayan I. K. Suastika Ifan Wiranto Ilham Ramadhan Nasution, Ilham Ramadhan Indra Harwanto P Indra Jaya Indra Jaya Irdam Riani, Irdam Ita Izlina Jali, Wa Joni Pranata Kharismawan Dwi Febrianto KHOIRUN NISAK Laila, Julianto Lanto Mohamad Kamil Amali Linayati M. Jundy Auzan Fanony Meida Perwira Antartika Moch.Izzul Fikri Hidayah Moh Kamil Amali, Lanto Mohammad Bahrus Syakirin Muditha, I GD Nyoman Muhamad Ari Muhammad Dimyati Muhammad Idris Muhammad Naufal Rafi Muhammad Ramli Mukhtar Latif Mulyadi, Roni Mulyasari, Julisa Ginti Munier, Muhammad Taswin Ningsih, Marsudi Lestari Noor, Fauzian Nugroho, Oppie Eka Dian Nurvita Arumsari Nuryustina Barasa Okticah, Anggi Owen De Pinto Simanjuntak Prabowo, Fadillah Pranowo Sidi Primaningtyas, Widya Emilia Purba, Rolita C. Purba, Rolita Christina Purnama, Yessa Satria Chandra Purwanti, Eny Wahyuning Putu Sindhu Asmara Qomarotun Nurlaila, Qomarotun Rachmawati, Fifi Ayu Dwi Ramdhani, Fathiya Fitri Rani Fransiska Saragih Sumbayak Rena Riza Umami Renanda Nia Rachmadita Renika Hasibuan Rikardus Watu Rina Maulina Rita Suhadi Rizal Indrawan Rolita C. Purba Roziqin, Roziqin Ruswandi, Andi Said, Rian Mohamad Sandy Amrullah Sardi Sardi Sari, Miliza Mayang Sebrina Sidqi Shavira Setiadi, Hafid Siagian, Ernita Simanjuntak, Owen De Stanly W. Alexander Suhirmanto Suhirmanto Sumardiyono Sumardiyono Sumbayak, Rani Fransiska Saragih Sunandar, Suci Suparjo Supriatna Supriatna Suryanti Suryanti Suryatman, Tina Hernawati Susilo, Joko Hadi Syahira Diphda Elvira Tri Yusufi Mardiana Ukkasah, Sangga Aritya Uswatun Hasanah Wahyudi Wahyudi Warsodirejo, Pandu Prabowo Wijianto, Heri Ariadi Yasin Mohamad Yenni Okfrianti Yusak, Yuniarti