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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 PINUS: Jurnal Penelitian Inovasi Pembelajaran JAE (Jurnal Akuntansi dan Ekonomi) 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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Zonation Method for Efficient Training of Collaborative Multi-Agent Reinforcement Learning in Double Snake Game Hadiyanto, Marvin Yonathan; Harsono, Budi; Karnadi, Indra
Advance Sustainable Science, Engineering and Technology Vol 6, No 1 (2024): November-January
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v6i1.17562

Abstract

This paper proposes a zonation method for training the two reinforcement learning agents. We demonstrate the method's effectiveness in the double snake game. The game consists of two snakes operating in a fully cooperative setting to maximize the score. The problem in this game can be related to real-world problems, namely, coordination in autonomous driving cars and the operation of collaborative mobile robots in warehouse applications. Here, we use a deep Q-network algorithm to train the two agents to play the double snake game collaboratively through a decentralized approach, where distinct state and reward functions are assigned to each agent. To improve training efficiency, we utilize the snake sensory data of the surrounding objects as the input state to reduce the neural network complexity. The obtained result show that the proposed approaches can be used to train collaborative multi-agent efficiently, especially in the limited computing resources and training time environment
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.
Estimation Quality Monitoring Glycerol Esterification Process with IR Sensors Using K Nearest Neighbours Classification Soenandi, Iwan Aang; Liman, Johansah; Harsono, Budi
Metris: Jurnal Sains dan Teknologi Vol. 16 No. 02 (2015): Desember
Publisher : Prodi Teknik Industri, Fakultas Teknik - Universitas Katolik Indonesia Atma Jaya

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

Abstract

The commercial synthesis of fatty acid esters of glycerol is important because it can be used for other derivative production varieties. This research aims to construct the quality monitoring system for esterification condition faster and more efficient for the production of esterification glycerol. The monitoring systems were based on the measurement parameters from two inputs LED mid IR 3,4 and 5,5 μm sensors that using the data acquisition with computer database via USB 2.0 using Arduino Leonardo microcontroller and classifying the esterification quality condition using the classification method K-Nearest Neighborhood (KNN) The purpose of KNN method is to classify the variations of parameter inputs from the LED mid IR sensors in quality monitoring. In this research the condition of esterification was divided into three conditions: not good, fair,good., these classification was trained and tested in Orange Software for data mining using receiver operating characteristic (ROC) curve that is a graphical plot that illustrates the excellent performance of a classifier system for esterification condition with AUC . In application for quality monitoring, the influence of various parameters such as temperature set in the reactor has relation to the quality of product. By using this system, we obtained the optimum process conditions is 200oC and time needed for the process was 200 minutes.
RANCANG BANGUN ALAT LATIHAN TEKNIK TENDANGAN PADA BELA DIRI TAEKWONDO BERBASIS ARDUINO Sutanto, Kevin; Reyvan, Alvin; Harsono, Budi
Jurnal Informatika dan Teknik Elektro Terapan Vol. 13 No. 2 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v13i2.6200

Abstract

Taekwondo merupakan salah satu cabang olahraga bela diri yang mengandalkan kecepatan dan ketepatan tendangan. Dalam latihan, diperlukan alat bantu yang dapat mengukur kekuatan serta kecepatan tendangan secara objektif. Penelitian ini bertujuan untuk merancang dan membangun alat latihan teknik tendangan taekwondo berbasis Arduino Mega yang mampu memberikan target tendangan secara otomatis dan menilai respons atlet. Sistem ini menggunakan motor DC sebagai aktuator, sensor tekanan FSR402 untuk mendeteksi kekuatan tendangan, serta LED sebagai indikator kecepatan. Metode penelitian mencakup perancangan perangkat keras dan lunak, pengujian sensor tekanan, serta evaluasi sistem secara keseluruhan. Hasil pengujian menunjukkan bahwa alat dapat beroperasi dengan baik dalam memberikan target tendangan secara acak maupun terstruktur, serta mampu menampilkan umpan balik kecepatan tendangan melalui sistem LED. Keberhasilan alat ini diharapkan dapat meningkatkan efektivitas latihan atlet taekwondo dalam meningkatkan ketepatan dan kecepatan tendangan, sekaligus memberikan metode evaluasi yang lebih objektif bagi pelatih.
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.
Pengaruh Pemberian Reward, Punishment dan Motivasi Kerja terhadap Kinerja Karyawan PT Garuda Verdana Kargo Jakarta Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Rosalinda
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (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.v5i2.2438

Abstract

Penelitian ini membahas pengaruh pemberian Reward, Punishment dan Motivasi Kerja terhadap Kinerja Karyawan pada PT Garuda Verdana Kargo. Analisis yang digunakan dalam penelitian ini yaitu menggunakan software SPSS (Statistical Packages For The Social Sciences) 24.0 for Windows. Teknik analisis menggunakan analisis regresi berganda dengan persamaan kuadrat terkecil dan uji hipotesis menggunakan t-statistik serta uji F untuk menguji koefisien regresi secara parsial dan simultan. Selain itu juga digunakan uji validitas, reliabilitas, serta uji asumsi klasik yang meliputi uji normalitas, uji multikolonieritas, dan uji heterokedastisitas. Hasil penelitian menunjukkan bahwa: Ada pengaruh Reward terhadap Kinerja Karyawan PT Garuda Verdana Kargo. Hal ini dibuktikan dengan nilai t hitung sebesar 2.447 > 1.99394 dengan nilai signifikansi < 0.05 yaitu 0.017. Ada pengaruh Punishment terhadap Kinerja Karyawan PT Garuda Verdana Kargo. Hal ini dibuktikan dengan nilai t hitung sebesar 2.386 > 1.99394 dengan nilai signifikasi < 0.05 yaitu 0.020 lebih kecil dari 0.05 (0.020 < 0.05). Lalu ada pula pengaruh Motivasi Kerja terhadap Kinerja Karyawan PT Garuda Verdana Kargo. Hal ini dibuktikan dengan t hitung sebesar 4.153 > 1.99394 dengan nilai signifikansi < 0.05 yaitu 0.000. Dan, secara bersama Reward, Punishment dan Motivasi Kerja memiliki pengaruh yang signifikan terhadap Kinerja Karyawan. Hal tersebut dilihat berdasarkan hasi uji F, dengan nilai F-hitung > F-tabel yaitu sebesar 20.277 > 2.73 dengan nilai signifikansi < 0.05 yaitu 0.000.
The Effect of Leadership Style, Organizational Culture and Work Environment on Employee Performance at CV Shuto Jaya Bersama Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Alviah, Nuvikha
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): 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.v6i1.2692

Abstract

This study aims to determine the effect of Leadership Style, Organizational Culture and Work Environment on Employee Performance at CV Shuto Jaya Bersama. The method used in this study uses a descriptive quantitative method. This study was conducted by looking for primary data with a sample of 50 respondents of CV Shuto Jaya Bersama employees. The data processed with statistical analysis with validity tests, reliability, classical assumption tests, multiple linear regression analysis, hypothesis testing through t-tests and F-tests, and determinant coefficient analysis (R). From the results of the analysis, it shows that the results of the multiple linear regression test are Y = 0.972 + 0.291 Xı + 0.531 X₂ + 0.298 X₃. The results of the t-test indicate that the leadership style of organizational culture and work environment each have a partial positive and significant effect on Employee Performance at CV Shuto Jaya Bersama. The results of the F test show that H0 is rejected and Ha is accepted with an Fcount value of 29.874> Ftable 2.80 at a significant 0.000 <Ftable 0.05. So the F test shows that Leadership Style, Organizational Culture and Work Environment have a simultaneous positive and significant effect on Employee Performance at CV Shuto Jaya Bersama with a percentage of determination coefficient results of 66%. The study shows that the performance of CV Shuto Jaya Bersama employees is good. With this good performance, it can have a positive impact on the progress of the organization and provide satisfaction to customers.
The Moderating Effect of Sustainability Reporting on the Influence of Tax Avoidance on Firm Value Hendi; Pramesti, Desinta; Harsono, Budi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1048

Abstract

The purpose of this research is to obtain empirical evidence supporting the hypothesis that sustainability reports can reduce shareholders' negative reactions to tax avoidance. The selected research sample consists of non-financial companies listed on the Indonesia Stock Exchange over a period of five years (2018-2022). The research data were tested using panel regression methods. The results of the test on 1.690 observation data indicate that only 40% of the samples engage in sustainability reporting. This suggests that a considerable number of publicly listed companies in Indonesia do not engage in sustainability reporting. The results of the analysis indicate that tax avoidance does not have a significant impact on the company's value. Sustainability reporting as a moderating variable has a positive effect on the relationship between tax avoidance and the company's value. Several control variables have a significant impact on firm value, namely leverage, profitability, and plant assets. This study contributes to the analysis of the impact of tax avoidance on the value of companies in Indonesia, moderated by sustainability reporting.
Low-Cost Wearable Device for Sleepiness Detection Based on Heart Rate Monitoring Hadiyanto, Marvin Yonathan; Keshava, Ananda; Harsono, Budi; Aslam, Shoaib
Advance Sustainable Science Engineering and Technology Vol. 6 No. 4 (2024): August-October
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v6i4.992

Abstract

Driver sleepiness is one of the most contributing factors in car accidents. Preventions to this problem have been made with various types of driver’s sleepiness detection system, such as systems based on face detection and electrocardiography approaches. However, these approaches require sophisticated systems and impractical design that are not suitable for the low- cost wearable device for daily use. Photoplethysmography based sensor is very favorable to be implemented in the low-cost wearable device to monitor the driver’s heart rate due to its reliability in measurement and simplicity in design. In this study we propose a photoplethysmography based wearable device that is low-cost, wearable, simple to build, and good reliability. We have shown that our wearable device exhibits less than 3.12 BPM in average absolute error heart rate with the standard instruments, moreover, our low-cost wearable device is successfully detecting sleepiness based on heart rate reduction of the subjects, which in sleepy condition the heart rate decreases typically ~30 % from the normal condition. Here, we design a sleepiness detection device with 3 levels of sleepiness alarm based on heart rate reduction that is very promising to be implemented as a wearable device in daily use for car drivers to prevent accidents due to sleepiness factor. In the future, this concept can be further improved as a smart driver monitoring system that can monitor physical conditions, mental conditions, and driver’s behavior particularly for the upcoming era of semi-autonomous and autonomous car.
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