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All Journal Indonesian Journal of Forestry Research Neo-Bis CogITo Smart Journal Jurnal Riset Akuntansi dan Keuangan Assets: Jurnal Akuntansi dan Pendidikan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL
Prasetyono Prasetyono
Centre for Forest Biotechnology and Tree Improvement Research
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences

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VARIATION OF SEED PRODUCTION AND VIABILITY IN A FULL-SIB TRIAL OF Melaleuca cajuputi sub sp. cajuputi IN GUNUNGKIDUL YOGYAKARTA Baskorowati, Liliana; Susanto, Mudji; Prasetyono, Prasetyono; Kartikawati, Noor; Rimbawanto, Anto
Indonesian Journal of Forestry Research Vol 9, No 2 (2012): Journal of Forestry Research
Publisher : Secretariat of Forestry Research and Development Agency

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

Abstract

Family variation of capsule production and the seed viability in the Paliyan full-sib trial of Melaleuca cajuputi subsp. cajuputi, at Gunungkidul, Yogyakarta, were observed. The full-sib trial was designed as Incomplete Block Design, consisting of 39 families; six individual as tree plot and replicated in eight blocks. Height and diameter at breast height were assessed to identify the correlation between capsule category and growth performance. The capsule production was assessed visually to one of the capsule categories: “0” for none; “1” for light; “2” for medium and “3” for heavy. Results showed that each family of M. cajuputi sub sp. cajuputi equally contributed  to the seed production.   Progeny analysis showed that the seed productions were not strongly under genetic control (h2i) = 0.12. This study also found positive correlation between the flowering strength (the flower production levels) and the number of capsule (R2=0.279). However, there were no significant differences between the flowering levels and the viability of M. cajuputi sub sp. cajuputi. Mean seed viability was 31%,  there were no significantly differences of capsules production between trees having high flowering intensity and low flowering intensity. Low seed viability was assumed due to the unsynchronicity of flowering, leading to the low levels of outcrossing rate. Therefore, selection of families with synchronicity of flowering was recommended to establish a seed orchard.
VARIATION OF SEED PRODUCTION AND VIABILITY IN A FULL-SIB TRIAL OF Melaleuca cajuputi sub sp. cajuputi IN GUNUNGKIDUL YOGYAKARTA Baskorowati, Liliana; Susanto, Mudji; Prasetyono, Prasetyono; Kartikawati, Noor; Rimbawanto, Anto
Indonesian Journal of Forestry Research Vol 9, No 2 (2012): Journal of Forestry Research
Publisher : Secretariat of Forestry Research and Development Agency

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20886/ijfr.2012.9.2.73-80

Abstract

Family variation of capsule production and the seed viability in the Paliyan full-sib trial of Melaleuca cajuputi subsp. cajuputi, at Gunungkidul, Yogyakarta, were observed. The full-sib trial was designed as Incomplete Block Design, consisting of 39 families; six individual as tree plot and replicated in eight blocks. Height and diameter at breast height were assessed to identify the correlation between capsule category and growth performance. The capsule production was assessed visually to one of the capsule categories: “0” for none; “1” for light; “2” for medium and “3” for heavy. Results showed that each family of M. cajuputi sub sp. cajuputi equally contributed  to the seed production.   Progeny analysis showed that the seed productions were not strongly under genetic control (h2i) = 0.12. This study also found positive correlation between the flowering strength (the flower production levels) and the number of capsule (R2=0.279). However, there were no significant differences between the flowering levels and the viability of M. cajuputi sub sp. cajuputi. Mean seed viability was 31%,  there were no significantly differences of capsules production between trees having high flowering intensity and low flowering intensity. Low seed viability was assumed due to the unsynchronicity of flowering, leading to the low levels of outcrossing rate. Therefore, selection of families with synchronicity of flowering was recommended to establish a seed orchard.
Determinan Kualitas Reviu Laporan Keuangan Pemerintah Daerah Isnanniasa, Naim Salpin; Prasetyono, Prasetyono
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.28625

Abstract

This study aims to examine the effect of accounting competence, independence and time pressure on the quality of the review of local government financial statements (LKPD). This research uses quantitative methods conducted at the Inspectorate of Regencies / Cities in Kediri Exclamation with a total population of 285 employees. While the sample of respondents totaling 132 employees was taken by using purposive sampling technique. The data used is primary data collected through questionnaires. While data analysis in this study is using the SEM-PLS approach with the SmartPLS 3.0 program. The results showed that accounting competence, independence and time pressure had a positive effect on the quality of LKPD review. These results indicate that more better accounting competence and the reviewer independence, it will make the better quality of the LKPD review. While the presence of time pressure will not make the quality of the review decreases.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kompetensi akuntansi, independensi dan tekanan waktu terhadap kualitas reviu laporan keuangan pemerintah daerah (LKPD). Penelitian ini menggunakan metode kuantitatif yang dilakukan di Inspektorat Kabupaten/Kota se-Eks Karesidenan Kediri dengan total populasi berjumlah 285 pegawai. Sedangkan sampel sebagai responden berjumlah 132 pegawai diambil dengan menggunakan teknik purposive sampling. Data yang digunakan merupakan data primer yang dikumpulkan melalui penyebaran kueisoner. Sedangkan analisis data menggunakan pendekatan SEM-PLS melalui program SmartPLS 3.0. Hasil penelitian menunjukkan bahwa kompetensi akuntansi, independensi, dan tekanan waktu berpengaruh positif terhadap kualitas reviu LKPD. Hasil tersebut menunjukkan bahwa semakin baik kompetensi akuntansi dan independensi pereviu, maka akan semakin baik kualitas reviu LKPD. Sedangkan adanya tekanan waktu tidak akan membuat kualitas reviu menurun. 
Integrasi Penerapan Sistem Manajemen ISO 9001 dan ISO 14001 pada Perusahaan Rekanan Pertamina Baidhok, Wardatul; Prasetyono, Prasetyono
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5526

Abstract

PT CMS is a company that operates in the service sector, namely, 3kg LPG gas cylinder retester or BPT (Cylinder Maintenance Workshop). The management system integrated at PT CMS includes the ISO 9001:2015 Quality Management System and ISO 14001:2015 Environmental Management System. The purpose of this research is to understand how the implementation of ISO 9001 and ISO 14001 standards affects the performance of the PT CMS company. The research method used in this article is a descriptive qualitative approach, where data is collected through interviews with the parties concerned. The data obtained is primary data resulting from the researcher's interviews with sources. The research results show that ISO standards have been implemented well, as shown by the results of the external audit report with a score of 94.12, where this score is included in the fair and positive category. The impact of the integration of the implementation of ISO 9001 and ISO 14001 at PT CMS is, ensuring the company's quality and environment, increasing the trust of the service provider (Pertamina), increasing the tube maintenance quota, can improve the company's quality without damaging the surrounding environment.
THE ETHICAL DILEMMA OF VILLAGE OFFICIALS: FRAUD IN THE DISTRIBUTION OF DIRECT CASH ASSISTANCE Ismail, Mahmud; Haryadi, Bambang; Prasetyono, Prasetyono
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.15997

Abstract

ABSTRACTThe purpose of this research is to reveal the ethical dilemma of the role of village officials in the fraudulent practice of distributing Village Fund Direct Cash Assistance (BLT-DD). This research uses a phenomenological approach. The study showed that village officials experienced an ethical dilemma regarding fraud in distributing BLT-DD. First, the village head experienced a dilemma between his residents' demand that the BLT-DD program be divided equally so that because of the sympathy felt by the village head, the BLT-DD money was cut. Second, the village secretary must face the village head’s orders to manipulate signatures. Third, the Village Consultative Board felt uncomfortable wanting to monitor the performance of the village head. Fourth, there is a lack of clarity in the structure of the BLT-DD volunteer team, so they experience confusion in carrying out their duties in the BLT-DD program. Fifth, the experience gained becomes a solution to overcoming the dilemma experienced by the actor in the fraudulent practice of distributing BLT-DD.ABSTRAKTujuan penelitian ini menyingkap dilema etis peran perangkat desa pada praktik fraud penyaluran Bantuan Langsung Tunai Dana Desa (BLT-DD). Penelitian ini mengggunakan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa perangkat desa mengalami dilema etis atas fraud yang dilakukan pada penyaluran BLT-DD. Pertama, kepala desa mengalami dilema antara permintaan warganya atas program BLT-DD harus dibagi rata, sehingga atas rasa simpati yang dialami kepala desa maka uang BLT-DD dipotong. Kedua, sekretaris desa harus menghadapi perintah kepala desa untuk manipulasi tandatangan. Ketiga, Badan Permusyawaratan Desa mengalami rasa tidak enak hati yang ingin mengawasi kinerja kepala desa. Keempat, adanya ketidak jelasan struktur tim relawan BLT-DD, sehingga mereka mengalami kebingungan untuk menjalankan tugasnya pada program BLT-DD. Kelima, Pengalaman yang diperoleh menjadi solusi dalam mengatasi rasa dilema yang dialami sang aktor pada praktik fraud penyaluran BLT-DD.
Pengaruh Intellectual Capital Dan Kecakapan Manajerial Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2011-2013) Amiliyah, Iftitah; Kusumawati, Fariyana; Prasetyono, Prasetyono
Neo-Bis Vol 13, No 1 (2024): JUNI
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v13i1.28872

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital dan kecakapan manajerial terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Laboratorium Fakultas Ekonomi dan Bisnis, dan situs resmi Bursa Efek Indonesia (BEI). Populasi penelitian ini adalah perusahaan manufaktur. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Teknik analisis data untuk menguji hipotesis menggunakan pendekatan analisis regresi linier berganda. Hasil dari penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja keuangan, sedangkan kecakapan manajerial berpengaruh signifikan terhadap kinerja keuangan.
Pengaruh Struktur Corporate Governance Dan Kualitas Auditor Eksternal Terhadap Effective Tax Rate (Etr) (Studi Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014) Anggraini, Novi; Prasetyono, Prasetyono; Kompyurini, Nurul
Neo-Bis Vol 12, No 2 (2023): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v12i2.28835

Abstract

Evolution and Research Opportunities of Digital Forensic Tools: A Bibliometric Analysis Dwi Syahputri, Rischi; Anggono, Alexander; Prasetyono, Prasetyono; Djasuli, Mohamad
CogITo Smart Journal Vol. 10 No. 2 (2024): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v10i2.675.474-485

Abstract

The use of digital technology has increased rapidly, presenting new challenges such as cybercrime, online fraud and money laundering. To address these threats, digital forensic tools have become crucial in investigating and analyzing electronic evidence to combat increasingly complex digital crimes. Therefore, research and development in the field of digital forensics is crucial to address the growing digital security challenges. This study aims to conduct a bibliometric analysis of digital forensic tools research in the business, management and accounting domains over the past ten years, evaluate the evolution of the research, identify promising research opportunities and provide insights into future directions in the field. Bibliometric analysis was conducted with the help of VOSviewer software on 698 Scopus-indexed articles sourced from ScienceDirect during 2014-2023. Based on the network map analysis, it was found that despite much progress, the field continues to evolve and offers many opportunities for further research and innovation in digital forensic tools related to mobile forensics, memory forensics, anti-forensics, malware analysis, cloud forensics, cybersecurity, machine learning and deep learning, and ethics and privacy in forensic investigations.
Sustainability Reporting Dan Kinerja Keuangan Perusahaan: Systematic Literature Review Nuraini, Puri Kharisma; Mei Diana, Savira Irofa; Prasetyono, Prasetyono
Neo-Bis Vol 13, No 2 (2024): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v13i2.28898

Abstract

Penelitian ini membahas tentang pemetaan bibliometrik mengenai pelaporan keberlanjutan dan kinerja keuangan perusahaan tahun 2013-2023. Penelitian ini menjelaskan tentang hubungan, perkembangan, pola, dan tren terkait pelaporan keberlanjutan, pengungkapan ESG, dan kinerja keuangan perusahaan. Penelitian ini menggunakan metode Systematic Literature Review (SLR). Sampel data terdiri dari artikel yang dipublikasikan pada tahun 2013-2023 yang dikumpulkan dengan bantuan Publish or Perish (POP) dan ditemukan 112 artikel dari Scopus dan Google Scholar. Analisis penelitian ini bersifat bibliometrik dengan bantuan VOSViewer. Temuan penelitian ini menunjukkan rata-rata tingkat pertumbuhan publikasi tahunan sebesar 86,60%. Berdasarkan analisis sitasi, pengaruh pelaporan keberlanjutan dan kinerja keuangan telah menjadi rujukan bagi banyak peneliti lain. Berdasarkan analisis kata kunci, disebutkan bahwa pelaporan keberlanjutan dan kinerja keuangan dipublikasikan secara luas. Dilihat dari negara asal, banyak penelitian yang mengambil objek dari Sri Lanka, India, dan Nigeria. Rekomendasi penelitian untuk masa mendatang mencakup topik-topik yang dapat diperluas, seperti bank simpanan uang, pasar, reaksi atau respons pasar, kinerja pasar, nilai pasar, nilai perusahaan, dan lain-lain.
Co-Authors Alexander Anggono, Alexander Amiliyah, Iftitah Anto Rimbawanto Baidhok, Wardatul Bambang Haryadi Dwi Syahputri, Rischi Fariyana Kusumawati, Fariyana Ismail, Mahmud Isnanniasa, Naim Salpin Liliana Baskorowati Mei Diana, Savira Irofa Mohamad Djasuli, Mohamad Mudji Susanto Noor Kartikawati Novi Anggraini, Novi Nuraini, Puri Kharisma Nurul Kompyurini, Nurul