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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology Jurnal Keuangan dan Perbankan JURNAL LITIGASI (e-Journal) Irfani Jurnal EECCIS Indonesian Food and Nutrition Progress Sains Akuakultur Tropis : Indonesian Journal of Tropical Aquaculture Reka Buana : Jurnal Ilmiah Teknik Sipil dan Teknik Kimia Jurnal Elemen JURNAL CRANKSHAFT Journal of Economics, Business, and Government Challenges Journal of Welding Technology The Indonesian Journal of Accounting Research PENGABDI: Jurnal Hasil Pengabdian Masyarakat Equity: Jurnal Akuntansi Jurnal Bisnis dan Kewirausahaan Jurnal Abdimas Kartika Wijayakusuma Behavioral Accounting Journal Jurnal Kependidikan Journal of Applied Business, Taxation and Economics Reseach eScience Humanity Journal Indonesian Journal of Social and Educational Studies Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Algoritma Jurnal Riset Akuntansi dan Auditing Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings INOVASI: Jurnal Hasil Pengabdian Masyarakat Indonesian Journal of Islamic Economics and Finance Jurnal Penelitian Ilmu Pendidikan Indonesia JOURMICS : Journal of Media and Communication Studies HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis AutoMech : Jurnal Teknik Mesin Jurnal Pengabdian Sosial Akhlak: Jurnal Pendidikan Agama Islam Dan Filsafat Mars: Jurnal Teknik Mesin, Industri, Elektro dan Ilmu Komputer Media Penelitian dan Pengembangan Kesehatan IECON: International Economics and Business Conference Jurnal Riset Multidisiplin Edukasi Frasa: Jurnal Keilmuan Bahasa, Sastra dan Pengajarannya Proceeding of the International Conference on Global Education and Learning Journal of Industrial and Mechanical Engineering
Sri Hastuti
UPN Veteran Yogyakarta
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Pengaruh Penerapan Sistem Informasi Akuntansi, Budaya Organisasi, Motivasi Kerja, dan Disiplin Kerja terhadap Kinerja Karyawan Triwinasis, Triwinasis; Hastuti, Sri; Widiastuti, Sri Wahyuni
Jurnal Bisnis dan Kewirausahaan Vol 16 No 1 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i1.2025

Abstract

This study aims to partially determine the variables of the application of accounting information systems, organizational culture, work motivation, and work discipline on employee performance at BPPKAD Cilacap Regency and to determine the variables that have a dominant influence on employee performance. This research is a descriptive study and the data used in this study are primary, namely by distributing questionnaires directly to 79 employees at BPPKAD Cilacap Regency. The sampling technique in this study used a purposive sampling technique and obtained 59 samples. Data analysis used descriptive statistical tests, data quality tests, and multiple linear regression analysis. The hypothesis was tested using a t-test with SPSS for windows version 26.0. The results of this study indicate that the application of accounting information systems, organizational culture, work motivation, and work discipline positively affect employee performance. It is concluded that the research results on employee performance imply that it can improve the performance of its employees, because by having high performance, in carrying out their duties and responsibilities employees can create loyalty and work spirit so that goals can be achieved optimally and result in increased BPPKAD services in Cilacap Regency to the public.
Financial Distress, Institutional Ownership, and Earnings Management: Evidence from the Energy Sector Winata, Widya; Hastuti, Sri; Suryaningsum, Sri
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3559

Abstract

This study seeks to analyze the effect of financial distress on earnings management, focusing on institutional ownership as a potential moderating variable. Employing a quantitative research approach, this study utilizes secondary data sourced from the financial statements of energy industry sector companies listed on the Indonesia Stock Exchange (IDX) and the companies' official websites during the period 2019–2023. The purposive sampling technique was used to select a representative sample, ensuring relevance and data quality. The findings reveal that financial distress positively influences earnings management, indicating that companies experiencing financial difficulties are more likely to engage in earnings management practices, possibly as a strategic response to mitigate the appearance of financial instability. However, the study also finds that institutional ownership does not moderate the relationship between financial distress and earnings management. This suggests that the presence of institutional investors does not significantly alter or mitigate the impact of financial distress on a company's propensity to engage in earnings management. These results provide important insights for stakeholders, including regulators and investors, by highlighting the implications of financial distress on corporate reporting behavior and the limited role of institutional ownership in curbing earnings management practices
Efektivitas Implementasi K13 dan Kurikulum Merdeka pada Satuan Pendidikan (Studi Kasus di SMA Negeri 16 Makassar) Irawanda, Gita; Syam, Sriwidayani; Hastuti, Sri
Indonesian Journal of Social and Educational Studies Vol 6, No 1 (2025): Indonesian Journal of Social and Educational Studies
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ijses.v6i1.74119

Abstract

Abstrak. Penelitian ini bertujuan untuk menganalisis efektivitas implementasi Kurikulum 2013 (K13) dan Kurikulum Merdeka secara simultan pada satuan pendidikan, dengan studi kasus di SMA Negeri 16 Makassar. Fokus penelitian mencakup bagaimana kebijakan dan manajemen sekolah mengelola implementasi dua kurikulum ini, peran ketersediaan sarana dan prasarana sekolah, serta strategi adaptasi yang dilakukan kepala sekolah dan guru. Menggunakan pendekatan kualitatif dengan desain studi kasus tunggal intensif. Hasil penelitian menunjukkan, bahwa sekolah memiliki manajemen kurikulum yang terstruktur dan adaptif. Perencanaan kurikulum diselaraskan dengan visi misi sekolah dan melibatkan kepala sekolah, wakil kepala sekolah, serta guru dalam penyusunan pedoman pembelajaran. Pengawasan rutin dan pembentukan tim pengawasan oleh kepala sekolah memastikan implementasi berjalan sesuai rencana dan kendala diatasi. Kedua, Dukungan kepala sekolah dalam penyediaan fasilitas, termasuk integrasi teknologi digital dan penggunaan layar televisi, menciptakan lingkungan belajar yang kondusif. Ketiga, strategi adaptasi proaktif ditunjukkan oleh kepala sekolah melalui pengawasan dan pemberian solusi, serta oleh guru melalui penyesuaian perangkat pembelajaran, pemanfaatan teknologi, diversifikasi evaluasi, kolaborasi antar-guru, dan partisipasi dalam pengembangan profesional berkelanjutan melalui workshop rutin. Efektivitas implementasi kurikulum ganda di SMA Negeri 16 Makassar didukung oleh manajemen yang terencana, fasilitas memadai, dan adaptasi proaktif dari seluruh pemangku kepentingan. Kata Kunci: Kurikulum Merdeka, Kurikulum 2013, Implementasi Kurikulum, Evektifivitas Implementasi, Kurikulum Pendidikan.
The effect of cooling media on impact toughness and tensile strength after GTAW welding of aluminum alloy Margi Luhur, Galih Maulana; Salahudin, Xander; Hastuti, Sri
Journal of Welding Technology Vol 7, No 1 (2025): June
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jowt.v7i1.6992

Abstract

Aluminum 5083 is extensively utilized in ship hull construction due to its high impact resistance and superior tensile load capacity, offering a lightweight alternative to steel. In maintenance procedures, welding is a fundamental method for repairing damaged sections, with Gas Tungsten Arc Welding (GTAW) favored for its precise thermal control and minimal distortion. Among the critical factors influencing weld quality, the post-weld cooling process significantly affects the resulting microstructure and mechanical performance. This study examines the effects of various cooling media—namely, Bromus Soluble Oil Cutting Coolant, Castor oil, and Mesran Super SAE 20W-50 oil—on the impact toughness and tensile strength of GTAW-welded Aluminum 5083 with a current of 325 A and 220 V AC voltage. Mechanical properties were evaluated through Charpy impact testing and tensile testing by ASTM standards. The findings reveal that Bromus coolant yielded the highest impact toughness at 0.264 J/mm², whereas Bromus coolant achieved the highest tensile strength at 12.893 Kgf/mm². These results underscore the critical role of cooling medium selection in enhancing the mechanical integrity and durability of welded aluminum structures, as the bromus coolant significantly outperformed alternatives in both impact and tensile assessments
Identifikasi Cacat Sambungan Las SMAW Tipe Butt Joint Pada Material Baja SS400 Menggunakan Metode Liquid Penetrant Test Dan Ultrasonic Test Al Faiq, M Rauf; Hastuti, Sri; Hadi, Nur; Mulyaningsih, Nani
Journal of Welding Technology Vol 7, No 1 (2025): June
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jowt.v7i1.6930

Abstract

SMAW welding is a type of electric arc welding, where the electrode is melted by the heat generated from the electric arc between the electrode tip and the workpiece. The working principle of SMAW welding is to use heat from an electric arc to melt the base metal and the tip of the electrode coated with flux, which also functions as a filler material in the metal joining process. The purpose of this study is to determine the effect of variations in current strength and electrode type on the type of weld defects in SS400 steel material welding joints. In this study, weld defects identified from liquid penetrant testing showed six types of defects, namely crack, porosity, incomplete fusion, slag inclusion, over spatter, and undercut, while ultrasonic testing found four types of defects, namely crack, incomplete penetration, incomplete fusion, and slag inclusion. Liquid penetrant and ultrasonic testing data show that the welding process using currents of 120 A and 110 A with E7016 electrodes has the most defects, meanwhile, at a current of 100 A with E7018 electrodes, it is a welding parameter with weld results that are protected from welding defects. Based on the test data, it can be concluded that variations in current and electrode type affect the number and type of weld defects that appear, which are influenced by the welding process, the amount of current, the diameter and type of electrode, electrical polarity and penetration rate. These parameters in SMAW welding determine the efficiency and quality of metal joining results.
PEMANFAATAN TEKNOLOGI ARTIFICIAL INTELLIGENCE(AI) DALAM PROSES PRODUKSI PROGRAM SIARAN NON BERITA DI LEMBAGA PENYIARAN PUBLIK (LPP) TVRI ( STUDI KASUS TVRI YOGYAKARTA) Murbaningsih, Ari Mintarti; Oktora, Dina Dwika; Hastuti, Sri
eScience Humanity Journal Vol 5 No 2 (2025): eSience Humanity vol 5.2. May 2025
Publisher : Asosiasi Ide Bahasa Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/esci.v5i2.251

Abstract

This study discusses the use of Artificial Intelligence (AI) technology in the production process of non-news broadcast programs at the Public Broadcasting Institution (LPP) TVRI Yogyakarta. Using qualitative methods, this study emphasizes descriptive analysis based on in-depth observations of the implementation of AI in broadcast production. The results of the study indicate that the application of AI contributes to increased efficiency and creativity, especially in scriptwriting and music creation. AI allows the production team to create more original content and reduce the risk of copyright infringement. Despite providing significant benefits, the implementation of AI is still limited due to resource constraints, data input accuracy, and lack of technical training. Driving factors such as central policies and ease of production also support the adoption of this technology. Overall, AI has positive prospects at TVRI Yogyakarta, but requires further development to be optimal in broadcast production.
Audit Quality Based on Internal Audit Capability Model (IACM) and Gender as Mediating Variabel in the Public Sector Rida Perwita Sari; Sri Hastuti; Oryza Tannar
Journal of Economics, Business, and Government Challenges Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i1.61

Abstract

The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM).
Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector Rida Perwita Sari; Sri Hastuti; Oryza Tannar
Journal of Economics, Business, and Government Challenges Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i2.122

Abstract

The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of female auditors in the Inspectorate of East Java Province which amounted to 30 female auditors. The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM).
Competency, Compensation, and Workload Occupational Therapist Performance with Motivation as a Moderating Hastuti, Sri; DPW, Ida Aryati; Pawenang, Supawi
Indonesian Journal of Islamic Economics and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v3i2.5289

Abstract

This study aims to test and analyze the effect of competence, compensation, and workload on the performance of Occupational Therapists in the Sukoharjo area with motivation as a moderation variable. Data collection technique is a method of collecting data obtained directly to the research location This research is a descriptive quantitative research with a population and sample of 40 (forty) people. The research instruments are questionnaires with Likert scales and analysis using the Partial Least Square method and alternative methods of analysis with variance-based Structural Equation Modeling (SEM). Based on the results of research on the effect of competence, compensation, and workload on the performance of Occupational Therapists in Sukoharjo area institutions with motivation as a moderating variable, it can be concluded that Competence has a positive and significant effect directly on the performance of Occupational Therapists working in Sukoharjo regional institutions, Compensation, Motivation and Work Expenses do not have a positive and significant effect directly on the performance of Occupational Therapists working in Sukoharjo regional institutions. Motivation is not able to moderate the effect of Competency on the Occupational Performance of Therapists Working in Sukoharjo area institutions. Motivation is unable to moderate the effect of compensation on the occupational performance of therapists working in institutions in the Sukoharjo area. Motivation is unable to moderate the effect of workload on the Occupational Performance of Therapists Working in Sukoharjo area institutions
Peningkatan Motivasi Belajar Melalui Adversity Quotient Siswa SMAN 1 Cimahi Ratnamurni, Elis Dwiana; Hastuti, Sri; Lestari, Dian; Septiarini, Eka; Rahardianto, Rahardianto
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 1 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i1.661

Abstract

Pengabdian pada masyarakat ini bertujuan untuk meningkatkan motivasi belajar siswa SMAN 1 Cimahi melalui Adversity Quotient. Melalui pengabdian pada masyarakat ini diharapkan dapat memberi dampak positif pada proses pembelajaran dan perkembangan siswa, sehingga siswa SMAN 1 Cimahi dapat menjadi pribadi yang unggul, tidak mudah menyerah dan semangat dalam mencapai cita-cita meskipun banyak kesulitan yang akan dihadapi pada prosesnya. Kegiatan pengabdian pada masyarakat ini dilakukan dengan memberikan pemahaman dan penanaman motivasi kepada siswa SMAN 1 Cimahi, serta memberikan pemahaman dan penanaman adversity quotient untuk meningkatkan kecerdasan siswa dalam menghadapi kesulitan akademik yang dihadapi. Hasil pre-test dan post-test yang diberikan sebelum dan sesudah kegiatan sosialisasi menunjukkan terjadinya peningkatan pemahaman dan motivasi belajar yang dimiliki siswa yang menjadi peserta kegiatan ini.
Co-Authors Abd Hamid Achmad Maftuh Sujana Ahlun Ansar Aidil Fitra Lubis Ainni, Anandhiska Arla Nur Aisaturokhmah, Aliyah Al Faiq, M Rauf Alvia Intan Magroaini Annisa Andriyani Annisa Oktafianti Nurlatifah, Annisa Oktafianti Anwar, Andi Ratu ayuashari Aprilia, Eka Ardhi Harist Hirosana Ari Kuncara Widagdo Aydina, Siti Az-Zahra, Jacinda Azhari, Fadlan Azhizah Cahya Pamungkas Basri, Syamsul Rijal Boy Arya Sadewa Budiono, Herru Santosa Darmo, Adityo Noor Setyo Hadi DIAN LESTARI Diana Rachmawati Dikamulyawati, Melldhias Fatmasari Dinda Karunia Putri Zakaria Doddy Setiawan DPW, Ida Aryati Dullah, Muhammad Firdaus Ubai Dwiputra, Alfiansyah Lanamas Eko Saputra Endah Puji Lestari Endang Sutriswati Rahayu Enung Mariah, Enung Erlinda Kurnia Rahman Fahmi Poernamawatie Falakh, Muhammad Nur Fathoni, Achmad Luthfian Fausiah Fermilia Apriyanti Fillah, Moh. Yusron Fitria Endah Fuad Hilmy Gito Sugiyanto Hadi, Johanes De Brito Firstian Hanabel kadatuan Hanifa Rahmatunnisa Hasan Hasan HB, Lukman Herawan, Adam Rifai Hermawan, Nanang Hertrianto, Indra Prihatma Huda, Evan Hardi Nurul Ibrahim Movitch Ichwantoro, Muhammad Rizky Ika Puspitasari Indrawati, Ragil Tri Irawanda, Gita Ismy, Dewi Purnama Sari Ivadiyanto, Diki Ilham JAKA WIDADA Kunti Sunaryo Kusharyanti Lili Handayani Lili Handayani Listyanda, R. Faiz Margi Luhur, Galih Maulana Mariyatun Mariyatun, Mariyatun Maulidandi, Muhammad Akmal Naufaldi Melati Lintang Kirana Mendrofa, Meliana Mitha Endah Aprillia Muhamad Arief Afandy Muhammad Ivan Ardiansyah Muhammad Qadaruddin Murbaningsih, Ari Mintarti Nahar, Muhammad Nurdin Nani dkk. Mulyaningsih Nirsal Noto Pamungkas Novita Novita Novril Dita Yola Nur Annisa Nur Hadi Nurfiani, Sri NURHADI Oktora, Dina Dwika Oryza Tannar Paryanto Paryanto Ponty S.P. Hutama Prasetya, Fenny Veliana Pratiwi Rambung Priyanto Priyanto Putri, Farika Tono Rachmad Suhanda Rahardianto, Rahardianto Ratnamurni, Elis Dwiana Ratnaningsih Ratnaningsih Retno Yulianti REZA PAHLEVI Ria Armayani Hasibuan, Reni Ricky, Muhammad Rida Perwita Sari Ridwan Afandi Ridwan Nur Fadli Rina Moestika Ronny Hendra Hertanto Rukmana, Annisa Afrilia Widha Ryan Yahya Riyanto Santoso, Gilang Budi Saputra, Rio Sarjito - Septiarini, Eka Setyawan, Endhar Engel Shakila Ravani Soedarto Harjono, Hary Sri Suhermiyati Sri Suryaningsum Sri Wahyuni Widiastuti Sudjatmiko Sumarlin Mus Supawi Pawenang Syafriadi Syam, Sriwidayani Syamsurijal Basri Syukron, Ahmad Restani Tamadoy Thamrin Triwinasis, Triwinasis Ulyaningsih, Nani Veithzal Rivai Zainal Wahira Wahyu Isti Nugroho wee, Kok leong Wicaksana, Fauzan Fajar Widiastuti, Sri Wahyuni Widyatno, Alfian Winata, Widya Windyastuti Windyastuti Xander Salahudin Yudha, Noval Fitra Yunanto, Muhammad Nanda Mei ‎, Suyitno