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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Teknik dan Ilmu Komputer Jurnal Informatika dan Teknik Elektro Terapan JAIS (Journal of Applied Intelligent System) ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Measurement : Jurnal Akuntansi Jurnal Sistem dan Manajemen Industri Owner : Riset dan Jurnal Akuntansi Amnesty: Jurnal Riset Perpajakan Ilomata International Journal of Tax and Accounting Global Financial Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Advance Sustainable Science, Engineering and Technology (ASSET) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Media Riset Akuntansi Auditing & Informasi Metris: Jurnal Sains dan Teknologi Advance Sustainable Science, Engineering and Technology (ASSET) Tartib: Jurnal of Educational Management
Budi Harsono
Universitas Kristen Krida Wacana
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Transportation

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Penampil nomor lagu kidung pujian via bluetooth Febri, Leon; Liman, Johansah; Harsono, Budi
Teknik dan Ilmu Komputer vol. 1 no. 2 April-Juni 2012
Publisher : Teknik dan Ilmu Komputer

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Abstract

The worship song’s number displayer is a device that useful to show numbers of worship song into seven segment display using bluetooth as medium communication. This device is using handphone as a transmitter to write an input number which will be shown, a microcontroller to process the input data, bluetooth module as a receiver, and seven segment display as a number displayer.Realization of the device is provided by making the circuit diagram on a PCB (Printed Circuit Board) and software which is using Java programming language on the handphone. The device experiment is provided by making a trial for each block and also entirely. The conclusion that can be made from the experiment is this device can work well at the maximum range 24 meters in the room with no obstacles, and 14 meters in the room with obstacles. Keywords:  bluetooth, microcontroller, seven segment
RANCANG BANGUN ALAT PEMANTAU LAJU DETAK JANTUNG SAAT LATIHAN FISIK Harsono, Budi; Liman, Johansah; Djohan, Nani
Teknik dan Ilmu Komputer vol. 1 no. 4 Oktober-Desember 2012
Publisher : Teknik dan Ilmu Komputer

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Abstract

Knowing heart rates while doing physical exercises is very useful to achieve maximum exercise results. The use of manual method to measure heart rates during physical exercises is not possible; therefore a tool to monitor the heart rate continuously while doing a physical exercise is needed. This research aimed at designing a heart rate monitor to be used during the physical exercise.  The heart rate monitoring was done with reflective photoplethysmography method using a pair of white LED sensor and photodiode. The heart rate monitor made was compared with other heart rate monitor products using photoplethysmography technique. The test results showed that the tool can be used during the physical exercise having a better response rate than the similar products tested. Keywords: heart rate, heart rate monitoring, photoplethysmography, exercise
APLIKASI RFID SEBAGAI PENGAMAN PINTU MASUK Harsono, Budi; Liman, Johansah; Djohan, Nani
Teknik dan Ilmu Komputer vol. 1 no. 1 Januari-Maret 2012
Publisher : Teknik dan Ilmu Komputer

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Abstract

This paper will discuss the security entrance system with RFID as an identification and detection of the personnel who will access the door of every room that has been fitted with RFID systems. RFID or Radio Frequency Identification Detection is the process of identifying a person or object using radio frequency transmission. RFID security system was applied to the door in the neighborhood Ukrida. Factor of safety, automation, and time efficiency is considered in this study.  Keywords: pengaman pintu masuk, mikrokontroler, RFID
Realisasi dan Pengujian Antena Mikrostrip Array 4 Elemen dengan Polarisasi Melingkar untuk Aplikasi 4G/LTE WIYANTO, EDDY; ALAM, SYAH; HARSONO, BUDI
ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Vol 6, No 2 (2018): ELKOMIKA
Publisher : Institut Teknologi Nasional, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26760/elkomika.v6i2.244

Abstract

ABSTRAKPenelitian ini mengusulkan desain antena mikrostrip array empat elemen dengan polarisasi melingkar pada frekuensi kerja 2300 MHz untuk aplikasi 4G/LTE. Antena telah dirancang dan dipabrikasi menggunakan substrat jenis FR-4 Epoxy dengan nilai konstanta dielektrik (?r) = 4.3, ketebalan substrat (h) = 1.6 mm dan loss tangen (tan ?) = 0.0265 dengan pencatu microstrip line. Polarisasi melingkar dengan axial ratio ? 3 dB dihasilkan dengan menggunakan metode truncated corner sedangkan untuk meningkatkan nilai gain digunakan metode array empat elemen. Dari hasil proses pengukuran diperoleh nilai koefisien refleksi sebesar -16.52 dB, VSWR sebesar 1.37 pada frekuensi kerja 2300 MHz dengan bandwidth yang diperoleh dari hasil pengukuran adalah 400 MHz (2050 MHz - 2450 MHz). Metode truncated corner berhasil menghasilkan polarisasi melingkar dengan nilai axial ratio 1.745 dB dan berhasil menghasilkan nilai gain sebesar 9.04 dB pada frekuensi kerja 2300 MHz untuk aplikasi LTE.Kata kunci: Antena, mikrostrip, koefisien refleksi, array, truncated corner ABSTRACTThis research proposed a four-element microstrip array antenna design withcircular polarization at a working frequency of 2300 MHz for 4G / LTEapplications. The antenna has been designed and fabricated using a FR-4 Epoxy substrate with a dielectric constant value (?r) = 4.3, substrate thickness (h) = 1.6 mm and tangent loss (tan ?) = 0.0265 with microstrip line feeding. The circular polarization with axial ratio ?3 dB was generated using the truncated corner method while for increasing the gain value used the four element array method. From the result of the measurement process, the reflection coefficient value is obtained -16.52 dB, VSWR of 1.37 at 2300 MHz working frequency with bandwidth obtained from the measurement result is 400 MHz (2050 MHz - 2450 MHz). The truncated corner method succeeded in generating a circular polarization with the axial ratio of 1.745 dB and succeeded to obtain the gain of 9.04 dB at work frequency of 2300 MHz for LTE application. Keywords: Antena, microstrip, reflection coefficient, array, truncated corner
Pengaruh Pengungkapan Tata Kelola Perusahaan terhadap Akurasi Harga Saham pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017 Harsono, Budi; Saputra, Edwin
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study was conducted to analyze the effect of corporate governance disclosure to Share Price Accuracy. The variables of corporate governance disclosure in this study are divided into two namely Mandatory Corporate Governance Disclosure and Voluntary Corporate Governance Disclosure. The data obtained in this research is secondary data. The Secondary data used are financial statement data and company annual report data. Secondary data can be downloaded from Indonesian stock exchanges official website via www.idx.co.id. The number of companies used as research samples are 393 companies. The study period began from 2013 to 2017. The data obtained were as many as 1965 data. The conclusion of this study prove that both of the independent variables have a significant effect to Share Price Accuracy.Mandatory Corporate Governance Disclosure has a significant positive effect to the Share Price Accuracy partially.Voluntary Corporate Governance disclosure also has significant effect to the Share Price Accuracy partially.
Analisis Pengaruh Koneksi Militer terhadap Tingkat Suku Bunga di Perusahaan-Perusahaan Indonesia Harsono, Budi; Kwok, Christina
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this study is to provides direct empirical evidence on the effect of military connections on interest rate for listed firms in Indonesia. Purposive sampling was implemented in this study. This study used 2.107 data companies listed on IDX in the period 2013-2017. The results show that firm size and growth have the significant impact on interest rate in both positive and negative ways. While military connections, return on assets, leverage, and market to book value were not able to affect interest rate activity significantly  
The Effects of Tax Avoidance and Gender Diversity on Firm Value Harsono, Budi; Wati, Erna; Anita; Tang, Sukiantono
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9393

Abstract

This study intended to inspect the correlation of tax avoidance and gender diversity to firm value listed in Indonesia Stock Exchange (ISE). This survey used firm value as dependent variable. Tax avoidance and gender diversity as independent variable. This survey also used control variable such as return on asset, return on equity, firm size, leverage, growth, firm’s industry and firm’s auditor. The sample data of this study used secondary data. Companies listed in Indonesia Stock Exchange (ISE) from year 2015-2019 are the samples of this study. Research conducted data testing using SPSS version 25 and E-Views version 10 application. With total data 2,169 from 2,210, the sample selected based on purposive sampling method. Several tests were carried out in analysing, including descriptive statistics, multicollinearity test, outliers, Hausman, F test, T test, and determination coefficient test. Result shown that both independent variable tax avoidance and gender diversity has no significant effect to influence dependent variable firm value. For control variable only firm size and leverage has significant effect to influence.
Analysis the Influence of Audit Committee Characteristics on Tax Aggressiveness in Indonesia Harsono, Budi; Yoren, Sherina
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9582

Abstract

This research seeks to examine the impact between the intend of corporate tax aggressive with several characteristics of audit committee members, namely independence, expertise, diligence and gender diversity. Measurement of effective tax rate paid is used to measure tax aggressiveness. This study is an empirical examination of quantitative method research involving 1,632 sample data from 408 companies listed in Indonesia Stock Exchange (IDX) using time series collection within a period of 5 years (2017-2021). The method of analysis in this study is panel regression analysis and using Eviews10 and SPSS v25.0 for the data processing. The author finds that the independence of the audit committee tends to give a significant effect on tax aggressiveness. Meanwhile, the expertise, diligence, and gender diversity of the audit committee do not have a significant effect on the practice of tax aggressiveness. If shareholders, investors, and tax agents are aware of the audit committee's makeup, it may warn them of the dangers of the company's aggressive tax planning.  
Perancangan Sistem Administrasi Dokumen Asuransi Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Abdullah, Mohammad Taufiq
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2023): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v4i2.1989

Abstract

Penelitian ini menginvestigasi dan merancang "Perancangan Sistem Administrasi Dokumen Asuransi" dengan fokus pada peningkatan efisiensi dan responsivitas dalam mengelola informasi kritis dalam industri asuransi. Administrasi dokumen merupakan bagian integral dalam menjalankan operasional sebuah perusahaan asuransi. Sistem administrasi dokumen yang efisien tidak hanya memberikan kemudahan dalam pengelolaan informasi, namun juga dapat meningkatkan produktivitas, akurasi, dan responsivitas perusahaan terhadap kebutuhan klien. Melalui metode penelitian yang komprehensif, termasuk studi literatur, studi kasus, wawancara, survei, dan prototiping, penelitian ini bertujuan untuk menyelidiki kebutuhan industri, tantangan operasional, dan potensi manfaat yang dapat diperoleh melalui implementasi sistem administrasi dokumen yang canggih. Temuan penelitian menunjukkan bahwa integrasi teknologi informasi, kecerdasan buatan, dan analisis data tingkat tinggi memiliki peran kunci dalam meningkatkan pengelolaan dokumen asuransi. Keamanan informasi dan pengujian fungsional juga diidentifikasi sebagai aspek penting untuk menjaga keamanan data dan kehandalan sistem. Hasil penelitian ini diharapkan dapat memberikan panduan praktis bagi perusahaan asuransi dalam mengadopsi solusi administrasi dokumen yang sesuai dengan kebutuhan mereka, memperbaiki proses internal, meningkatkan kualitas layanan, dan memenuhi standar regulasi. Dengan menghadirkan visi menyeluruh tentang perancangan sistem administrasi dokumen asuransi, penelitian ini memberikan landasan untuk terus berinovasi dan beradaptasi dengan perkembangan teknologi serta dinamika industri. Implementasi solusi yang dihasilkan dari penelitian ini diharapkan dapat memberikan kontribusi positif terhadap keberlanjutan dan daya saing perusahaan asuransi di era digital ini.
Pengaruh Kepemimpinan, Motivasi dan Disiplin Kerja terhadap Kinerja Pegawai di SMK Islam Diponegoro Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Irwani, Muhammad Lutfi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i1.2170

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kepemimpinan, Motivasi dan Disiplin Kerja baik secara parsial maupun secara simultan terhadap Kinerja Pegawai SMK Islam Diponegoro. Sampel yang diambil berjumlah 56 orang. Teknik pengumpulan data menggunakan kuesioner, dan analisis data menggunakan Analisis Regresi Linier Berganda, dengan bantuan software SPSS 24. Hasil penelitian pada taraf signifikansi 5% menunjukkan bahwa: Dari hasil uji F pada variable Kepemimpinan, Motivasi dan Disiplin Kerja adalah 0,000 yang berarti bahwa Kepemimpinan, Motivasi dan Disiplin Kerja berpengaruh signifikan secara Bersama-sama terhadap kinerja pegawai SMK Islam Diponegoro. Hasil uji t pada variabel Kepemimpinan adalah 2,750 dengan nilai signifikansi 0,008 yang berarti bahwa kepemimpinan memiliki pengaruh positif dan signifikan terhadap kinerja pegawai SMK Islam Diponegoro. Hasi uji t pada variabel Motivasi adalah 2,369 dengan nilai signifikansi 0,022 yang berarti bahwa Motivasi berpengaruh positif dan signifikan terhadap kinerja pegawai SMK Islam diponegoro. Hasi uji t pada variabel Disiplin kerja adalah 5,193 dengan nilai signifikansi 0,000 yang berarti bahwa Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai SMK Islam Diponegoro. Uji Koefisien Determinasi (R2) adalah 0,685 yang berarti bahwa kinerja pegawai SMK Islam Diponegoro dapat dipengaruhi oleh Motivasi dan Lingkungan Kerja sebesar 68,5%, sedangkan sisanya sebesar 31,5% dipengaruhi oleh factor-faktor lain yang tidak diteliti dalam penelitian ini.
Co-Authors Abdullah, Mohammad Taufiq ABUNG, NINDY PRATIWI Alviah, Nuvikha Alvina Amelia, Herlin Anita Arga Dwi Pambudi Aslam, Shoaib Averina Djatmika, Gatot Hery Eddy Wijanto Eddy Wiyanto Edwin Saputra erna wati Hadiyanto, Marvin Yonathan Hendi Hendi, Hendi Irwani, Muhammad Lutfi Ivone, Ivone Iwan Aang Soenandi Johansah Liman Karnadi, Indra Keshava, Ananda Khoh, Azan Kwok, Christina lamto widodo Leon Febri Lusiana, Vera Mariska Ramadana Mirabelle, Eileen Miratunisa Nani Djohan Ningsih, Putu Tirta Sari Oktavera, Isnia Pramesti, Desinta Reyvan, Alvin Richie Estrada Rina Rina Rosalinda Septiany, Sheila SERLY Serly, Serly Silvana, Versia Sutanto, Kevin Syah Alam Tamamy, Aries Jehan Tang, Sukiantono Tedia Vellin, Mellinda Vina, Vina Winny Yoren, Sherina Zaenal Arifin