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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. 
Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

Abstract

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.    
ICT Usage and MSEs Growth: Evidence from Indonesia Sutaryo Sutaryo; Muhtar Muhtar; Jaka Winarna; Prihatnolo Gandhi Amidjaya
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7344

Abstract

This study aims to examine the influence of the level of ICT usage in a region on the MSEs growth in Indonesia using a quantitative approach. This study uses secondary provincial-level data obtained from the Statistics Indonesia (BPS) and the Financial Services Authority (OJK), which are analyzed using descriptive statistics, correlation, and panel data regression. The study findings indicate that the level of ICT usage in a region has a positive effect on the MSEs growth in Indonesia. However, there are differences in the impact between regions, where the positive effect of ICT usage on MSE growth is consistent in the west Indonesia region, but not significant in the east Indonesia region. The researcher recommends that the government and other stakeholders pay more attention to the development of ICT infrastructure in Indonesia, particularly improving ICT in eastern Indonesia to create equality in technology utilization. In addition, increasing digital literacy and training for MSEs in Indonesia is crucial so they can utilize technology optimally. Thus, it is hoped that the positive effect of ICT usage on MSEs can be felt evenly throughout Indonesia.
Efektivitas Integrasi Sistem Informasi Perencanaan, Penatausahaan, dan Akuntansi: Studi pada Universitas Sebelas Maret Muhtar, Muhtar; Sutaryo, Sutaryo; Amidjaya, Prihatnolo Gandhi
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.734 KB) | DOI: 10.20961/jab.v20i2.608

Abstract

The existence of an empirical study on the effectiveness of information systems is necessary for university that implements an integrated information system in planning, administration and finance. This study comprehensively evaluates the effectiveness of integrated information system in Universitas Sebelas Maretand explores its determinants. The analysis results show that the implementationof integrated information system in Univerasitas Sebelas maret is considered to be effective, both in terms of informationquality, informationusefulness, user satisfaction, impact on individuals, and impact on entities. Furthermore, we find that system quality and management support had positive effect on information systemseffectiveness. This research contributes to the practice and development of integrated information systems at Universitas Sebelas Maret through relevant policies and contributes to enriching the literature on information systems studies in higher education institutions.Keberadaan studi empiris mengenai efektivitas sistem informasi sangat diperlukan bagi Universitas Sebelas Maret (UNS) sebagai salah satu perguruan tinggi negeri terkemuka di Indonesia yang menerapkan sistem informasi terintegrasi perencanaan, penatausahaan, dan keuangan. Penelitian ini secara komprehensif mengevaluasi efektivitas sistem informasi terintegrasi UNS serta mengeksplorasi lebih dalam mengenai faktor-faktor yang mempengaruhinya. Hasil analisis menunjukkan bahwa sistem informasi yang diterapkan di UNS dinilai telah efektif, baik dari segi kualitas informasi, kegunaan informasi, kepuasan pengguna, dampak bagi individu, dan dampak bagi entitas. Selanjutnya, ditemukan bahwa kualitas sistem dan dukungan manajemen berpengaruh positif pada efektivitas sistem informasi. Penelitian ini memberikan kontribusi bagi praktik dan pengembangan sistem informasi terintegrasi di UNS melalui kebijakan-kebijakan yang relevan serta berkontribusi memperkaya literatur studi sistem informasi di institusi perguruan tinggi.
Is the effect of a political event more pronounced for government controlled firms? Irwan Trinugroho; Aurio Fajrin; Sutaryo Sutaryo
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.629

Abstract

This study investigates market reaction to a political event, which is the presidential election of Republic of Indonesia in 2014 by studying 387 publicly traded firms in the Indonesia Stock Exchange. It employs event study method to measure the information content of this event. By going deeper, this study looked at the effect difference between government controlled firms (partially privatized firms) and private firms. The results show that there was a significant abnormal return around the event date. The negative abnormal return one day before the election date, which was followed by rebounding one day after the event, indicate that investors consider that the election had been done well particularly with respect to the political stability and security. Moreover, this paper reveals that the effect of presidential election is more pronounced for government-controlled firms than private firms. Government controlled firms may be more susceptible to political event.
Does Risk Management Catalyze The Impact of Government Spending on Human Development Quality? Evidence From Indonesia Mulyadi Mulyadi; Sutaryo Sutaryo; Alwan Faiz Radityo Utomo
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1814

Abstract

This study examines whether risk management catalyzes the impact of local government spending on human development quality in Indonesia, while analyzing spatial disparities between Western and Eastern Indonesia. We utilize a set of unbalanced panel data from all Indonesian district/cities local governments during 2021-2023 with a total of 1,444 observations. We discover that human development quality in Indonesia still experiences significant diparities between west and east Indonesia region. The empirical findings demonstrate that government education and economic expenditures, along with risk management deliver positive impact on human development quality. However, government healthcare spending does not exhibit any significant impact. Moreover, we also reveal that risk management exhibits no significant moderating role in the relationship between government spending and human development quality in Indonesia, suggesting that risk frameworks currently operate in bureaucratic compliance rather than as strategic catalyst. This study concludes that expanding fiscal volume alone is insufficient to elevate human development. The government pay more attention to value-for-money governance in realizing government spending, not merely focused on volume-based mandatory spending framework. Penelitian ini menguji apakah manajemen risiko mengatalisasi pengaruh belanja pemerintah daerah terhadap kualitas pembangunan manusia di Indonesia, sekaligus menganalisis ketimpangan spasial antara Indonesia Bagian Barat dan Bagian Timur. Penelitian ini menggunakan data panel dari seluruh pemerintah daerah kabupaten/kota di Indonesia selama periode 2021-2023 dengan total 1.444 observasi. Penelitian ini menemukan bahwa kualitas pembangunan manusia di Indonesia masih mengalami ketimpangan yang signifikan antara wilayah Indonesia Barat dan Timur. Temuan empiris menunjukkan bahwa belanja pemerintah di bidang pendidikan dan ekonomi, serta manajemen risiko, memberikan dampak positif terhadap kualitas pembangunan manusia. Namun, belanja pemerintah di bidang kesehatan tidak menunjukkan pengaruh yang signifikan. Selain itu, penelitian ini juga mengungkapkan bahwa manajemen risiko tidak menunjukkan peran moderasi yang signifikan dalam hubungan antara belanja pemerintah dan kualitas pembangunan manusia di Indonesia. Hal ini mengindikasikan bahwa kerangka kerja risiko saat ini baru beroperasi sebatas kepatuhan birokrasi, bukan sebagai katalis strategis. Penelitian ini menyimpulkan bahwa memperbesar volume fiskal saja tidak cukup untuk meningkatkan pembangunan manusia. Pemerintah harus memberikan perhatian lebih pada tata kelola value-for-money dalam realisasi belanja pemerintah, dan tidak hanya berfokus pada kerangka kerja mandatory spending yang berbasis proporsi. 
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