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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi & Auditing Indonesia Jurnal Kedokteran Brawijaya Animal Agricultural Journal Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment Briliant: Jurnal Riset dan Konseptual Paediatrica Indonesiana AKRUAL: Jurnal Akuntansi Animal Production : Indonesian Journal of Animal Production Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Wahana Akuntansi Jurnal Organisasi Dan Manajemen Assets: Jurnal Akuntansi dan Pendidikan JURNAL PengaMAS Jurnal Akuntansi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Maker: Jurnal Manajemen Jurnal Pengembangan Penyuluhan Pertanian International Journal of Economics, Business and Accounting Research (IJEBAR) The Indonesian Journal of Accounting Research JESS (Journal of Education on Social Science) Bulletin of Community Engagement Journal Of Business, Finance, and Economics (JBFE) Indonesian Capital Market Review SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Sinergi Akademisi dan Masyarakat IIJSE Jurnal Bilingual Jurnal Bioteknologi & Biosains Indonesia (JBBI) Jurnal Bioteknologi & Biosains Indonesia
Sutaryo Sutaryo
Universitas Sebelas Maret
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STUDENTS OBSTACLES IN SPEAKING SKILLS AT THE ENGLISH LANGUAGE EDUCATION STUDY PROGRAM OF MUHAMMADIYAH UNIVERSITY Umasangadji, Shifa Alviony; Sutaryo, Sutaryo; Aboe, Roswita M.
Jurnal Bilingual Vol 13, No 2 (2023): Jurnal Bilingual EDISI OKTOBER 2023
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/j.bilingual.v13i2.7497

Abstract

The purpose of this study was to determine the students' obstacles in speaking skills. This research was conducted offline and distributed questionnaires to students. The subject in this study were fifteen students in fifth semester at the English Education Study Program of Muhammadiyah University. This study used a qualitative method and a questionnaire was used as an instrument to obtain the necessary data. The data analysis technique is descriptive analysis. From the results of the data, it shows that the fifth semester students experience problems in speaking English fluently they cannot acquire vocabulary properly, the lack vocabulary and are unable to use parts of speaking English fluently.
INTERNAL CONTROL SYSTEM IMPLEMENTATION AND FINANCIAL ACCOUNTABILITY: A STUDY ON BLUD PUSKESMAS IN WONOGIRI REGENCY Sutaryo, Sutaryo; Muhtar, Muhtar; Winarna, Jaka
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14133

Abstract

This study is an empirical research that aims to examine the role of Internal Control System (SPI) in overseeing the financial management accountability of BLUD Puskesmas in Wonogiri Regency. This research uses secondary data from the audit results of BLUD financial statement in 2022 and 2023. This research finds that the implementation of SPI at BLUD Puskesmas in Wonogiri Regency is quite adequate, although there are still several Puskesmas that are classified as inadequate. Empirical analysis shows that control activities, information and communication, and monitoring demonstrate a positive effect on the BLUD financial accountability. However, the role of the control environment and risk assessment is not yet optimum in maintaining accountability. This research provides several practical recommendations based on the empirical findings. BLUD Puskesmas in Wonogiri Regency needs to improve the quality of SPI implementation, especially in strengthening the control environment and improving risk assessment. BLUD Puskesmas in Wonogiri can recruit more human resources to reduce the burden of concurrent tasks, as well as ensure consistent implementation of financial management tasks and authority in accordance with the existing organizational structure. BLUD financial management personnels are also suggested to improve their competency through adequate training. Apart from that, information and communication as well as monitoring must be continuously improved by coordinating with BLUD’s upper offices in Wonogiri Regency, supported by the application of information technology. Finally, it can be expected that the quality of SPI can improve and become stronger in maintaining accountability in BLUD financial management.
EVALUATION OF LOCAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT PATTERN (PPK-BLUD) IMPLEMENTATION AT PUSKESMAS IN KARANGANYAR REGENCY Sutaryo, Sutaryo; Arifin, Taufiq; Aryani, Y Anni; Rahmawati, Isna Putri; Nurrahmawati, An
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14134

Abstract

This study aims to evaluate the implementation of the Local Public Service Agency Financial Management Pattern (PPK-BLUD) at Community Health Center (Puskesmas) in Karanganyar Regency. This research uses secondary data from documentation of local financial management regulations, organizational structure and profile of BLUD, financial management documents, unaudited and audited financial reports, as well as management letters from the audit of BLUD financial statement. Our analysis was carried out with an in-depth overview of PPK-BLUD implementation that has been running until 2023 and evaluating its implementation based on the applicable regulations and best business practices. This research found that the implementation of PPK-BLUD at Puskesmas in Karanganyar Regency has been implemented quite well in terms of legality, human resources, and the BLUD financial management process. However, there are still several limitations in terms of human resources competency in the financial sector, there are no technical regulations, and coordination and review are not yet optimal. Due to the limitations still being faced, the BLUD Puskesmas in Karanganyar Regency is recommended to develop technical regulations for BLUD financial management guidelines, increase human resources and/or provide adequate training, as well as improve coordination, monitoring and review with vertical agencies. Finally, it can be expected that the implementation of PPK-BLUD will be more established, orderly, and accountable.
OPTIMIZATION OF METHANE PRODUCTION FROM MIXED SUBSTRATES OF COW FAECES AND CARICA SEEDS USING RESPOND SURFACE METHODOLOGY Sutaryo, Sutaryo; Susanto, Setio; Purnomoadi, Agung; Abeng, Doni; Purwasih, Rita
Jurnal Bioteknologi & Biosains Indonesia (JBBI) Vol. 11 No. 1 (2024)
Publisher : BRIN - Badan Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/jbbi.2024.5554

Abstract

Anaerobic digestion (AD) of dairy cow feces (DCF) has low methane production per ton of waste. A strategy to overcome this drawback is to co-digest DCF and carica seed (CS). Currently, CS is still a waste from the candied carica in the syrup industry and is often just thrown away into the environment. This research aims to evaluate the optimal level of combination for methane production from DCF with co-substrates of germinated (CGM) and non-germinated (CNG) CS meal using Respond Surface Methodology (RSM). This research uses a completely randomized design with a factorial pattern consisting of the first factor being CGM and CNG, and the second factor being the combined level of DCF and CS (CGM or CNG. The result showed that utilization of CS can increase significantly (p<0.05) methane production of the final substrate compared to the control (digester treating DCF only). Utilization of CGM as co-substrate with DCF can also increase methane production (p<0.05) compared to CNG. All parameters in the liquid phase were in the normal range for AD. Based on the research results, the optimum point with a desirability value close to 1 was achieved at a ratio of CGM10 and DCF90. CS was proven can be used as a co-substrate with DCF to increase methane production of the final substrate and germination can be used as a method to increase the methane yield of CS. 
Analisis Energi dan Eksergi Sistem Rankine Organik Dan Sistem Refrigerasi Kompresi Uap Yang Terintegrasi Ferdyson, Ferdyson; Kiono, Berkah Fajar Tamtomo; Sutaryo, Sutaryo
BRILIANT: Jurnal Riset dan Konseptual Vol 10 No 2 (2025): Volume 10 Nomor 2, Mei 2025
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v10i2.2236

Abstract

The utilization of waste heat is currently a growing trend that has gained global attention due to its contribution to new and renewable energy. Low-temperature waste heat can be used in an Organic Rankine Cycle (ORC) for cooling purposes. This study aims to utilize waste heat from a ceramic cooling machine by integrating the ORC with the Vapor Compression Refrigeration (VCR) cycle to obtain the optimal refrigerant and system performance. Thermodynamic analysis methods based on energy and exergy analysis were conducted using refrigerants R1234ze(E), R152a, RC318, R236fa, RE245cb2, R600a, R236ea, and R245fa as working fluids under operational conditions, varying the evaporator, condenser, and boiler temperatures, as well as the efficiency of the compressor and turbine. Based on the thermodynamic analysis (energy and exergy), R152a was selected as the best working fluid for this application. The coefficient of performance (COP) of the integrated ORC-VCR system was 0.6122, resulting in a cooling capacity of 16.26 kW and an exergy efficiency of 0.5017.
Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah Ferryono, Baries; Sutaryo, Sutaryo
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i2.6797

Abstract

This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research. Data was collected from questionnaires consists of 19 questions related to internal decision making in the local goverments. The respondences were managers of local goverments in East java Province and West Sulawesi Province. The results demonstrated that accrual accounting method provided more useful information than cash toward accrual accounting method. In addition, the respondences reported that they did not have adequate capacilities to use utilize accrual accounting method. Thus, they need further training.
PRAKTEK PENGAWASAN DAN TINDAK LANJUT PENILAIAN KINERJA PEMENUHAN STANDAR TEKNIS PENATAAN RUANG KAWASAN PENDIDIKAN DI UNIVERSITAS KRISNADWIPAYANA Artiani, Gita; Sutaryo, Sutaryo; Pahrul Rodji, Achmad; Sihombing, Sahat; Bagawat Sari, Fauziya; Amelia, Siska Amelia; Saleh Siregar, Wildan Saleh Siregar; Sain, Aji; Ali Marasabessy, Iksan; Amalia, Rizki
SIKAMA : Sinergi Akademisi dan Masyarakat Vol 3 No 1 (2025): Jurnal SIKAMA
Publisher : Lembaga Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/sikama.v3i1.136

Abstract

Pengawasan pemenuhan standar teknis kawasan pendidikan berperan penting dalam peningkatan kualitas tata ruang kampus, sebagaimana diatur dalam Peraturan Pemerintah No. 21 Tahun 2021. Kegiatan pengabdian masyarakat ini bertujuan menilai pemenuhan standar teknis kawasan pendidikan di Universitas Krisnadwipayana, Kelurahan Jaticempaka, Bekasi. Metode pelaksanaan melibatkan 10 (sepuluh) peserta terdiri atas dosen dan mahasiswa Prodi Teknik Perencanaan Wilayah dan Kota serta Teknik Sipil Fakultas Teknik Universitas Krisnadwipayana. Pengumpulan data dilakukan melalui survei langsung, analisis dokumen, serta pengisian daftar periksa berdasarkan lampiran Permen ATR/BPN No. 21 Tahun 2021. Hasil pengawasan menunjukkan nilai kinerja sebesar 75,47%, dengan predikat "baik." namun, beberapa aspek, seperti konektivitas drainase, pengendali kecepatan, fasilitas disabilitas, dan sistem deteksi kebakaran, masih memerlukan peningkatan. Hasil kegiatan menunjukkan perlunya perbaikan fasilitas internal dan eksternal untuk meningkatkan keamanan, kenyamanan, serta keberlanjutan kawasan. Rekomendasi meliputi penataan jalur pedestrian, integrasi drainase, serta kolaborasi dengan pemerintah kota untuk pengendalian tata ruang. Kegiatan ini diharapkan menciptakan lingkungan kampus yang lebih nyaman, aman, dan mendukung keberlanjutan.
Pelatihan Penulisan Karya Tulis Ilmiah Bagi Para Guru MGMP Bahasa Inggris SMP Di Kota Ternate Sutaryo, Sutaryo; Hasan, Nurprihatina
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Januari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i1.1111

Abstract

Musyawarah Guru Mata Pelajaran (MGMP) merupakan asosiasi atau himpunan guru yang berperan meningkatkan dan memperkuat kompetensi guru melalui berbagai kegiatan seperti diskusi dan pelatihan. Selain itu, MGMP berperan memfasilitasi para guru dalam bidang studi yang sama dalam bertukar pendapat dan pengalaman. Bagi para guru MGMP Bahasa Inggris SMP Kota Ternate, keharusan memiliki kemampuan menulis suatu karya ilmiah yang baik menjadi sangat urgen bagi mereka karena selain sebagai upaya pengembangan profesinya secara berkelanjutan, juga karya tulis ilmiah merupakan salah satu persyaratan kenaikan pangkat. Masalahnya, kelompok mitra (MGMP Bahasa Inggris SMP Kota Ternate) minim sumber daya baik secara finansial maupun SDMnya untuk memenuhi keinginan atau kebutuhan para anggota MGMP tersebut. Untuk itu, Tim dosen PKM Universitas Khairun (Unkhair) menyelenggarakan kegiatan pengabdian kepada Masyarakat dalam bentuk Pelatihan Penulisan Karya Tulis Ilmiah bagi para guru MGMP Bahasa Inggris tersebut. Analisis data kuesioner melalui Google Scholar menunjukkan bahwa para guru MGMP Bahasa Inggris SMP Kota Ternate sangat senang dengan adanya pelatihan karya tulis ilmiah tersebut dan berkomitmen untuk menulis walaupun masing-masing guru menentukan waktu yang berbeda untuk merealisasikannya, baik secara mandiri maupun berkelompok dengan rekan guru satu sekolah atau dengan rekan guru dari sekolah lain. Terungkap juga bahwa kegiatan pelatihan serupa perlu dilakukan secara berkala.
The Influence of Workload, Work Stress, Job Satisfaction, Work Discipline, and Compensation on Turnover Intention Among Nurses in Purbalingga Regency Sutaryo, Sutaryo; Santoso, Suryo Budi; Astuti, Herni Justiana; Kusbandiyah, Ani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.5003

Abstract

This research aims to determine the effect of workload, work stress, job satisfaction, work discipline, and compensation on turnover intention among nurses in Purbalingga Regency. The type of research used in this research is quantitative research, the data source used is primary data with a data collection method in the form of a survey using a questionnaire. The population in this study were all nurses in Purbalingga Regency, totaling 471 people. The sample in this study amounted to 216 people using purposive sampling. The instrument test requirements used are validity and reliability tests. The data analysis method uses multiple linear regression and the hypothesis tests used are the T-test. The results of this study partially state that Workload has a positive effect on nurses' Turnover Intention in Purbalingga Regency, Work Stress has a positive effect on nurses' Turnover Intention in Purbalingga Regency, Job Satisfaction has a negative effect on nurses's Turnover Intention in Purbalingga Regency, Work Discipline has a negative effect on nurses's Turnover Intention in Purbalingga Regency, Compensation has an negative effect on nurses' Turnover Intention in Purbalingga Regency.
PELATIHAN PENGGUNAAN APLIKASI PEMBELAJARAN BAHASA INGGRIS BAGI PARA GURU DAN SISWA DI KOTA TERNATE Sutaryo, Sutaryo; Latif, Saiful; Hasan, Nurprihatina; Maricar, Farida
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Publisher : LPPM UNIVERSITAS KHAIRUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/pengamas.v6i2.4558

Abstract

Teknologi informasi dan komunikasi yang berkembang pesat secara signifikan mempengaruhi dunia pendikan.  Penggunaan  media  pembelajaran berbasis  teknologi  informasi  dan komunikasi  dalam  pembelajaran  Bahasa Inggris  sebagai  salah  satu  inovasi  dalam pembelajaran  sangat  membantu  guru  dan siswa  dalam  mengoptimalkan  proses pembelajarannya. Unutk itu para guru perlu membekali pengetahuan dan keterampilan terkait penggunaan teknologi untuk membantu mereka bersama para siswanya dalam pembelajaran Bahasa Inggris baik di sekolah maupun di rumah. Kegiatan Pengabdian kepada Masyarakat (PkM) ini diharapkan dapat membekali para guru bahasa Inggris SMA/MA/SMK pengetahuan dan keterampilan terkait penggunaan teknologi aplikasi untuk meningkatkan proses pembelajaran Bahasa Inggris. Metode yang dipakai dalam PkM ini adalah presentasi, demonstrasi, diskusi, dan angket dengan Google Form. Presentasi, demonstrasi, dan diskusi dilakukan pada saat pelaksanaan pelatihan. Sementara survey dengan angket melalui Google Form dilakukan setelah pelaksanaan pelatihan untuk melihat respon peserta terhadap pelaksanaan pelatihan. Hasil PkM dalam bentuk pelatihan penggunaan aplikasi pembelajaran Bahasa Inggris menunjukkan bahwa para peserta sangat antuasias terhadap pelatihan tersebut. Para peserta memandang bahwa pelatihan itu sangat bermanfaat bagi pengembangan professional mereka sebagai guru dan berharap adanya kegiatan PkM selanjutnya dengan melibatkan MGMP Bahasa Inggris sebagai salah satu upaya pengembangan guru yang profesional.
Co-Authors Abeng, Doni Adi Wijaya Adji Prasetya, Andika Ag Soemantri Agung Nur Probohudono Agung Purnomoadi Agustinus Soemantri Alastair James Ward, Alastair James Ali Marasabessy, Iksan Alwan Faiz Radityo Utomo Amaruddin, Hamdan Amidjaya, Prihatnolo Gandhi An Nurrahmawati Ani Kusbandiyah Ariefianto, Mochammad Doddy Arifin, Taufiq Artiani, Gita Aurio Fajrin Azhari Salam Bagawat Sari, Fauziya Baldah, Nasrun Baries Ferryono Berkah Fajar Tamtomo kiono Cahyoko, Muhammad Fauzan Christian, Yoshia Christian, Yoshia Deni Ariyanto Putro Dewi, Giovani Surya Dian Perwitasari Djokomoeljanto Djokomoeljanto Doddy Setiawan Dwiyantono, Rifky Evi Gantyowati Ferdyson, Ferdyson Ferryono, Baries Hasan, Nurprihatina Henrik Bjarne Møller, Henrik Bjarne Herni Justiana Astuti Hidayah, Chusnul Indrarosa, Dwita Irwan Trinugroho Irwan Trinugroho Iswari Setianingsih JAKA WINARNA JOKO MARIYONO Karunia, Asaprima Putra Kinanti, Rengganis Ayu Kurniasari Tri Amanu Lipiyanto, Ony Maricar, Farida Marsetyawan HNES, Marsetyawan Moch. Doddy Ariefianto Moedrik Tamam Muhammad Agung Prabowo Muhtar Muhtar Muhtar Muhtar Mulyadi Mulyadi Muthmainah Muthmainah Muthmainah Muthmainah Nurrahmawati, An Pahrul Rodji, Achmad Palupi-Baroto, Retno Payamta, Payamta Prihatnolo Gandhi Amidjaya Rahmawati, Isna Putri Rahmawati, Isna Putri Rini Astuti Rita Purwasih Rizki Amalia Roswita M Aboe Rumende, Rooije RH Saiful Latif Sain, Aji Saleh Siregar, Wildan Saleh Siregar Sihombing, Sahat Sipahutar, Indra Sarjono Siska Amelia Amelia, Siska Amelia Siswanto Imam Santoso Suharyo Hadisaputro SURYO Budi Santoso Susanto, Setio TAUFIK ARIFIN Taufiq Arifin Umasangadji, Shifa Alviony Wahyu Setiawan Wicaksono, Aditya Kurniawan Winarna, Jaka Y Anni Aryani Y. Anni Aryani Yetty Yetty Yuswanto, Adi