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All Journal Jurnal Teknik Mesin METANA Jurnal Sains Materi Indonesia JDM (Jurnal Dinamika Manajemen) Prosiding Seminar Nasional Teknoka JURNAL EKONOMI MANAJEMEN AKUNTANSI DHARMA EKONOMI Jurnal Pengelolaan Laboratorium Pendidikan Metalurgi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Metalurgi dan Material Indonesia Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal TIKOMSIN (Teknologi Informasi dan Komunikasi Sinar Nusantara) International Journal Law and Legal Ethics (IJLLE) Journal of Practical Computer Science (JPCS) Makara Journal of Technology Abdi Makarti Prosiding Seminar Nasional Teknik Sipil UMS Jurnal Ekonomi Manajemen Akuntansi Dharma Ekonomi Metalurgi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Pengabdian Masyarakat Ilmu Komputer Jurnal Akuntan Publik

Sri Harjanto

Departemen Metalurgi Dan Material, Fakultas Teknik, Universitas Indonesia, Depok 16424, Indonesia

Author-ID : 276273

Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT TEKNOLOGI INFORMASI Sri Harjanto; Atta Putra Harjanto; Asrori .
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 28, No 50 (2021)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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AbstractThis study aims to examine the factors that influence the quality of information technology audits.This study uses primary data sourced from questionnaires and sent to respondents, namelyauditors of Public Accounting Firm in Semarang City. Then the data is processed using multipleregression data with SPSS devices. The results showed that the auditor's competence andindependence have a positive effect on the quality of information technology audits. This showsthat good competency is needed by auditors in information technology audits. This research isbeneficial for practitioners and academics in developing the field of auditing science. This researchis also useful for the government in terms of supervision of information technology audits.Keywords: Competence, Independence, Audit Quality, Information TechnologyAbstrakPenelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kualitas audit teknologiinformasi. Penelitian ini menggunakan data primer yang bersumber dari kuesioner dan dikirimkankepada responden yaitu auditor Kantor Akuntan Publik di Kota Semarang. Kemudian data tersebutdiolah menggunakan regresi berganda dengan perangkat SPSS. Hasil penelitian menunjukkanbahwa kompetensi dan independensi auditor berpengaruh positif terhadap kualitas audit teknologiinformasi. Hal ini menunjukkan bahwa dibutuhkan kompetensi yang baik oleh auditor dalam auditteknologi informasi. Penelitian ini bermanfaat bagi praktisi dan akademisi dalam mengembangkanbidang ilmu auditing. Penelitian ini juga bermanfaat bagi pemerintah dalam hal pengawasan auditteknologi informasi.Kata Kunci: Kompetensi, Independensi, Kualitas Audit, Teknologi Informasi

PENGARUH MANAJEMEN LABA TERHADAP KINERJA PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2011 – 2014) Wika Septian Prasetya; Subchan .; Sri Harjanto
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 43 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRAKPenelitian ini bertujuan memperoleh bukti empiris pengaruh manajemen laba terhadap Kinerja Perusahaan dengan Good Corporate Governance sebagai variabel pemoderasi. Manajemen laba diukur dengan proksi Discreationary Accrual menggunakan Modified Jones Model, Kinerja Perusahaan diukur dengan proksi Return on Assets (ROA), dan Good Corporate Governance yang diukur dengan menggunakan tiga variabel (dewan komisaris independen yang diproksi dengan proporsi dewan komisaris independen, komite audit yang diproksi dengan jumlah komite audit, dan kualitas audit yang diproksi dengan ukuran KAP). Populasi penelitian ini adalah 141 perusahaan manufaktur yang terdaftar di BEI tahun 2011–2014. Data penelitian diperoleh dari laporan keuangan dan laporan tahunan perusahaan manufaktur periode tahun 2011-2014. Berdasarkan metode purposive sampling, sampel yang diperoleh 33 perusahaan dengan jumlah observasi data sebanyak 132 data yang berasal dari total perusahaan yang menjadi sampel dikali kurun waktu 2011-2014. Hipotesis penelitian ini diuji menggunakan moderated regression Analysis. Hasil analisis menunjukkan bahwa manajemen laba berpengaruh negatif terhadap kinerja perusahaan dan komisaris independen memoderasi negatif pengaruh manajemen laba terhadap kinerja perusahaan, sedangkan komite audit dan kualitas audit tidak memoderasi negatif pengaruh manajemen laba terhadap kinerja perusahaan. Kata kunci : manajemen laba, kinerja perusahaan, Good Corporate Governance, Discreationary accruals, return on assets, dewan komisaris independen, komite audit dan kualitas audit. ABSTRACTThis study aimed to get empirical evidence about the effect of earnings management on the Performance of Companies with good corporate governance as moderating variables. Earnings management is measured by a proxy Discreationary Accrual Modified Jones Model, Corporate Performance is measured by a proxy Return on Assets (ROA), and good corporate governance as measured using three variables (independent commisioner structure measured by proxy the proportion of independent board, an audit committee measured by proxy the number of audit committee, and audit quality measured by proxy for firm size of Public Accountant). The population in this study are 141 companies listed in the Indonesia Stock Exchange during 2011-2014. Data were obtained from the financial statements and annual reports of manufacturing companies during 2011-2014. Based on purposive sampling method, samples obtained a total of 33 companies with a total number of observations data about 132 data derived from the total companies into the sample multiplied during 2011-2014. The hypothesis in this study were tested using moderated regression Analysis. The results show that earnings management negatively affect the performance of the company and independent commissioners moderate the negative effects of earnings management on the performance of the company, while the audit committee and audit quality does not moderate the negative effects of earnings management on the performance of the company. Keywords : earnings management, corporate performance, good corporate governance, Discreationary accruals, return on assets, independent commisioner oard, audit committee and audit quality.

Penentuan Penerima Bantuan Rumah Tidak Layak Huni Menggunakan Metode Simple Additive Weghting Sonia Ratnaning Pertiwi; Yustina Retno Wahyu Utami; Sri Harjanto
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN) Vol 9, No 2 (2021): Jurnal TiKomSiN, Vol. 9, No. 2, 2021
Publisher : STMIK Sinar Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30646/tikomsin.v9i2.571

Uninhabitable Housing Assistance (RTLH) is a government program which distribute to village office, it has purpose to improve the life quality of community. Poor people can life convenient with Uninhibitable Houses Assistence. Determination of social assistence construction of Uninhabitable Houses is going to do by relying on the intitution. The purpose of this research is creating a decision support system that can help to determine the appropriate poor people are receiving social assistence of Uninhabitable House (RTLH) using simple additive weighting (SAW) method. It is used the creteria such as, the monthly income, the occupation, the total of burden, the condition of house wall, the condition of house floor, the condition of house roof, and the condition of bathroom. The result of this research is the beneficial system for receiver of Uninhabitable Houses.

EVALUASI SISTEM INFORMASI RAWAT JALAN PADA RUMAH SAKIT MENGGUNAKAN FRAMEWORK COBIT 4.1 Madiyono Madiyono; Sri Siswanti; Sri Harjanto
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN) Vol 7, No 2 (2019): Jurnal TiKomSiN, Vol.7, No. 2, 2019
Publisher : STMIK Sinar Nusantara

Brayat Minulya Hospital is a privately owned hospital engaged in health care services for the general public. In the patient service process, the hospital has used an information system called Graphasoft which is used for outpatient and inpatient services. Currently the outpatient information system (SiRajal) has been running computerized, where all the processes associated with the patient have been input into the system, but there are still obstacles with the slow performance of patient registration on SiRajal and not yet the implementation of monitoring and evaluation process on SiRajal so it is not known whether the system runs in accordance with the hospital's business plan. From these problems, it is necessary to evaluate the outpatient information system using a method that refers to the IT Governance standard that is using the COBIT framework (Control Objectives For Information And Related Technology). The COBIT framework used is version 4.1, with the domain focus of ME (Monitor and Evaluate) on the ME1 subdomain (Monitor and Evaluate IT Performance). Acquisition of data to be processed taken by interview method, questionnaire, analysis of evaluation framework COBIT 4.1. The results of data analysis showed that obtained the calculation of the mean value of maturity of CO ME1 that is at maturity level 2 (Repeatable but Intuitive). still far below the expectations of management. For that recommendation of improvement of findings of the analysis of the results of the Institution is expected to make the work program appropriately, effectively and efficiently to set standards, policies, and procedures on monitoring IT performance optimally, so that SiRajal performance can run smoothly in the future.Keywords : Information System, Framework COBIT 4.1, Maturity Level

ANALISIS KINERJA SISTEM INFORMASI LABORATORIUM DI RSUD KOTA SURAKARTA MENGGUNAKAN METODE IT BALANCED SCORECARD Hanifah Wijayanti; Andriani Kusumaningrum; Sri Harjanto
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN) Vol 7, No 1 (2019): Jurnal TiKomSiN
Publisher : STMIK Sinar Nusantara

RSUD Surakarta has utilized information system in the hospital business process. The overall information system is managed in Sistem Informasi Manajemen Rumah Sakit (SIMRS). Information system in a laboratory called with Laboratory Information System (LIS). The use of LIS is expected to improve performance in the laboratory. For that researchers want to measure the performance of laboratory information systems to find out how far the information system provides benefits to the performance of RSUD Surakarta using IT Balanced Scorecard method. With the aim of research to analyze the achievement of the laboratory information system at RSUD Surakarta based on IT Balanced Scorecard method and to recommend what things need to be done to optimize the performance of laboratory information system. Population and sample of research is 15 laboratory staff. The result of measurement using IT Balanced Scorecard method of laboratory information system performance at RSUD Kota Surakarta is in the very good category with the average achievement of the fourth perspective is 92,92%. Four perspectives are business contribution perspective 83,34%, user orientation perspective 92,05%, operational excellence perspective 98,15%, and future orientation perspective 98,15%.Keywords: Information System, IT Balanced Scorecard, System Performance Analysis

Pemanfaatan Karbon Biomassa sebagai Reduktor dalam Ekstraksi Fe-Ni dari Bijih Nikel Laterit: Indonesian Faizinal Abidin; Sri Harjanto; Aji Kawigraha; Nur Vita P
Prosiding Seminar Nasional Teknoka Vol 3 (2018): Prosiding Seminar Nasional Teknoka ke - 3
Publisher : Fakultas Teknik, Universitas Muhammadiyah Prof. Dr. Hamka, Jakarta

Pada proses pengolahan bijih nikel laterit, kokas dan agen reduktor lain diperlukan sebagai bahan utama sumber karbon untuk mereduksi senyawa oksida dalam laterit. Salah satu alternatif untuk mengganti ketergantungan reduktor konvensional adalah karbon biomassa yang memiliki potensi untuk dijadikan sumber reduktor berkelanjutan. Dalam penelitian ini akan dilakukan proses reduksi langsung terhadap bijih nikel laterit untuk mendapatkan recovery besi dan nikel dengan menggunakan arang batok kelapa sebagai reduktor karbon biomassa. Reduksi dilakukan pada temperatur 1200OC ditahan 90 menit, pemanasan dilanjutkan sampai 1500OC dan ditahan 15 menit. Variasi penambahan arang batok kelapa yang digunakan adalah 25%, 37.5% dan 45% massa. Selain itu ditambahkan 10% CaCO3 untuk menurunkan titik lebur dan mengasilkan recovery Fe-Ni yang lebih tinggi. Uji komposisi kimia dilakukan pada bijih nikel laterit dan hasil reduksi untuk mengetahui recovery besi dan nikel. Analisa mineralogi dan karakterisasi struktur mikro untuk menganalisis pemetaan morfologi permukaan nikel laterit setelah reduksi.

RESPON AUDITOR DIMASA PANDEMI UNTUK MENJAGA KUALITAS AUDIT Atta Putra Harjanto; Ain Hajawiyah; Sri Harjanto
DHARMA EKONOMI Vol 29, No 55 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTAuditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial statements in an organization and is a profession of public trust. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can be achieved in principle if the auditor applies auditing standards and principles, is independent and impartial, obeys the law and adheres to the professional code of ethics. This study analyzes the auditor's response during the pandemic to maintain audit quality. The purpose of this study is to examine how much audit quality is produced during the current pandemic. The analysis technique uses multiple regression analysis with a sample of Semarang City Public Accounting Firm auditors. Keywords: Audit Planning, Alternative Procedures, Audit Quality ABSTRAKAudit merupakan salah satu bidang yang ada dalam akuntansi. Profesi akuntan publik memiliki peran penting dalam melakukan audit laporan keuangan dalam suatu organisasi dan merupakan profesi kepercayaan masyarakat. Dari profesi akuntan publik, masyarakat mengharapkan penilaian yang bebas dan tidak memihak terhadap informasi yang disajikan oleh manajemen dalam laporan keuangan (Mulyadi dan Puradireja, 1998). Harjanto (2014) menjelaskan bahwa kualitas audit yang baik pada prinsipnya dapat dicapai jika auditor menerapkan standar-standar dan prinsip-prinsip audit, bersikap bebas tanpa memihak, patuh kepada hukum serta mentaati kode etik profesi. Penelitian ini menganalisis respon auditor dimasa pandemi untuk menjaga kualitas audit. Tujuan dari penelitian ini adalah untuk menguji seberap besar kualitas audit yang dihasilkan dimasa pandemi saat ini. Teknik analisis menggunakan analisis regeresi berganda dengan sampel auditor KAP Kota Semarang. Kata Kunci : Perencanaan Audit, Prosedur Alternatif, Kualitas Audit

Effect of Contact Time on Interface Reaction between Aluminum Silicon (7% and 11%) Alloy and Steel Dies SKD 61 Suharno, Bambang; Nurhayati, Neni Octapiani; Arifin, Bustanul; Harjanto, Sri
Makara Journal of Technology Vol. 11, No. 2
Publisher : UI Scholars Hub

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Effect of Contact Time on Interface Reaction between Aluminum Silicon (7% and 11%) Alloy and Steel Dies SKD 61. Die soldering (die sticking) is a defect of metal casting in which molten metal “welds” to the metallic die mold surface during casting process. Die soldering is the result of an interface reaction between the molten aluminum and the die material. Aluminum alloy with 7 and 11% silicon and SKD 61 die steel are the most common melt and die material used in aluminum die casting. This research is done to study the morphology and the characteristics of the formed AlxFeySiz intermetallic layer during interface reaction at dipping test. The samples of as-anneal SKD 61 tool steel was dipped into the molten of Al-7%Si held at temperature 680oC and into molten Al-11%Si held at temperature 710oC with the different contact time of 10 minutes; 30 minutes; and 50 minutes. The research results showed that the interface reaction can form a compact intermetallic layer with AlxFey phase and a broken intermetallic layer with AlxFeySiz phase on the surface of SKD 61 tool steel. The increasing of the contact time by the immersion of material SKD 61 tool steel in both of molten Al-7%Si and Al-11%Si will increase the thickness of the AlxFeySiz intermetallic layer until an optimum point and then decreasing. The micro hardness of the AlxFeySiz intermetallic layer depends on the content of the iron. Increasing of the iron content in intermetallic layer will increase the micro hardness of the AlxFeySiz. This condition happened because the increasing of Fe content will cause forming of intermetallic AlxFeySiz phase becomes quicker.

Mechanical Alloying-assisted Coating of Fe–Al Powders on Steel Substrate Noviyanto, Alfian; Harjanto, Sri; Widayatno, Wahyu Bambang; Wismogroho, Agus Sukarto; Amal, Muhamad Ikhlasul; Rochman, Nurul Taufiqu
Makara Journal of Technology Vol. 24, No. 3
Publisher : UI Scholars Hub

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The coating layer of Fe–Al powders on the steel substrate was prepared by mechanical alloying at room temperature. Fe, Al, and the steel substrates were milled with high-energy ball milling for 32 h with a ball-to-powder ratio of 8 in an argon atmosphere to prevent oxidation during milling. Although mechanical alloying was performed for 32 h, no new phases were observed after mechanical alloying, as analyzed by X-ray diffraction. However, the crystallite size of the milled powders for 32 h decreased by factor two compared with the initial powders. Scanning electron micrographs showed that the coating layers formed >8 h after mechanical alloying. The intermetallic Fe3Al formed after the substrate was annealed at 500 ℃.

STUDI PERBANDINGAN EFEK FOTOKATALISIS Fe2O3-TiO2 HASIL EKSTRAKSI ILMENIT BANGKA DAN P-25 DEGUSSA UNTUK APLIKASI PENGOLAHAN LIMBAH CAIR TPA CILOWONG[The Photocatalytic Effect of P-25 Degussa and Fe2O3-TiO2 Derived from Bangka- Indonesia Ilmenite Extraction for Waste Water Treatment of Leachate on the Landfill Cilowong] Latifa Hanum Lalasari; Akhmad Herman Yuwono; Firdiyono Firdiyono; Lia Andriyah; Elfi N; Sri Harjanto; Bambang Suharno
Metalurgi Vol 27, No 3 (2012): Metalurgi Vol.27 No.3 Desember 2012
Publisher : National Research and Innovation Agency (BRIN)

Co-Authors A. Zakiyuddin Abidin, Faizinal Achmad Fauzi Trinanda Agus Sukarto Wismogroho, Agus Sukarto Ahmad Zakiyuddin Ain Hajawiyah Aji Kawigraha Aji Wibisono Akhmad Herman Yuwono Aldi Alfarizi Alfian Noviyanto Amal, Muhamad Ikhlasul Andreas Sugiarto Andriani Kusumaningrum Andriani Kusumaningrum Andriyah, Lia Andriyah, Lia Arbi Dimyati Ari Wibowo arie_febrianto febrianto Armania Putri Wardhani Asrori . Atsushi Shibayama Atta Putra Harjanto Bambang Suharno Bambang Suharno Bambang Suharno Bambang Suharno Bambang Suharno Bambang Suharno Bella Suci Maylianawati Benediktus Ma'dika Bustanul Arifin Bustanul Arifin Bustanul Arifin Cahyo Cahyo Didik Nugroho Duroriyatul Aulya, Duroriyatul Eko Sulistiyono Eko Sulistiyono, Eko Elfi N Eny Kusrini Erika Lirachandra Erryani, Aprilia Faizinal Abidin Fatih Abdul Syauqi Fidi Kurnianto Firdiyono Firdiyono Firdiyono, Firdiyono Florentinus firdiyono Florentinus Firdiyono Ghiska Ramahdita Hakim, Rifaldi Ali Hanifah Wijayanti Hanny Hafiar Henki W Ashadi Heru Sulistiyo, Heru Ika Kartika Irawan, Januar Kawigraha, Aji Lalasari, Latifa Hanum Lalasari, Latifa Hanum Latifa Hanum Lalasari Latifa Hanum Lalasari Lia Andriyah Luthfi Dali Ahmad M. Asykar Bangun M. Yogi Riyantama Isjoni Madiyono Madiyono Marzuki Silalahi Marzuki Silalahi Maulana Naufalino Mita Purwati Mohammad Ilham Daradjat Mohammad Risky Arya Pratama Muslimin Muslimin N, Elfi Nadya Chrisayu Natasha Nanda, Is Prima Natasha, Nadia Chrisayu Neni Nurhayati Nofrijon Sofyan, Nofrijon Noor Salim Nur Vita P Nurhayati, Neni Octapiani Nurul Hidayati Nurul Taufiqu Rochman P, Nur Vita Prima Sony Pudji Untoro Pudji Untoro Pudji Untoro Putu Sulastri Raharja, Bayu Dwi Raharjo Raharjo Raharjo, R Ravanya Nabilla Ramadhani Parawansa Retno Tri Vulandari Rima Dimiyati Rokhmanto, Fendy Royan Bagus Hayyu Senja Rum Harnaeni Setiyowati Setiyowati Setyawan, Albertus Deny Heri Setyoaji Fajar Negara Siti Rahayu Lorosae Murianingsih Sonia Ratnaning Pertiwi Sri Siswanti Sri Tomo Subchan . Suharyanto, Ariyo Sulistiyowati, Arini Sutikni Sutikni Sutono -, Sutono Teguh Susyanto Thaha, Yudi Nugraha Tri Arini, Tri Tri Irawati, Tri Wahyu Bambang Widayatno, Wahyu Bambang Wahyuaji Narottama Putra Wahyuaji Putra Waskitho, Anggit Widhi Wijayanto, Hendro Wika Septian Prasetya Winarti HS, Endah Yosephin Dewayani Yucai Cao Yudha Pratesa Yunita Sadeli Yunita, Fariza Eka Yustina Retno Wahyu Utami

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