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All Journal Transmisi: Jurnal Ilmiah Teknik Elektro Jurnal Teknik Elektro Universitas Tanjungpura ELKHA : Jurnal Teknik Elektro Bulletin of Electrical Engineering and Informatics Jurnal Penelitian Pendidikan The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma International Journal of Local Economic Governance Jurnal Informatika dan Teknik Elektro Terapan JURNAL KOLABORASI IJBE (Integrated Journal of Business and Economics) Sebatik JURNAL PENDIDIKAN TAMBUSAI Jurnal Edueco JURNAL AKUNTANSI Jurnal Ilmiah Teknik Mesin "MEKANIK" Dielektrika : Jurnal Ilmiah Kajian Teori dan Aplikasi Teknik Elektro Journal of Energy and Electrical Engineering (JEEE) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kajian Akuntansi dan Auditing International Journal Of Science, Technology & Management (IJSTM) Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Governance Jurnal Responsif : Riset Sains dan Informatika Jumat Ekonomi: Jurnal Pengabdian Masyarakat Akuntansi Bisnis & Manajemen (ABM) juremi: jurnal riset ekonomi Caring : Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Teknik Informatika Jurnal Klinik dan Riset Kesehatan Journal of Economic, Business and Engineering (JEBE) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Renewable Energy, Electrical, and Computer Engineering Journal of Computer Science and Information Systems (JCoInS) Journal of Innovation Research and Knowledge International Journal of Green Tourism Research and Applications Journal of Health and Nutrition Research Jurnal Bakti Nusa Jurnal Pepadu Journal of Accounting Research, Organization and Economics (JAROE) Journal Liaison Academia and Society Electrician : Jurnal Rekayasa dan Teknologi Elektro Jurnal Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research Jurnal Penyakit Dalam Indonesia Journal of Management, Economic, and Accounting Telecommunications, Computers, and Electricals Engineering Journal Journal of Indonesia Marketing Association Deka in Medicine Economic and Business Horizon Computer & Science Industrial Engineering Journal Jurnal Akuntansi Pajak dan Manajemen Eko dan Bisnis: Riau Economic and Business Review
Supriono Supriono
Politeknik Sawunggalih Aji Kutoarjo
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UPAYA MENINGKATKAN HASIL BELAJAR ILMU PENGETAHUAN ALAM (IPA) TENTANG MAKHLUK HIDUP PADA PESERTA DIDIK KELAS III SDN 1 PADAAN MELALUI METODE MIND MAPPING Supriono, Supriono
Jurnal Penelitian Pendidikan Vol 33, No 1 (2016): April 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpp.v33i1.7674

Abstract

The problem of this research are learning centered on text book as the learning source, classical learning with speech method and learning without the relevant media, such as animal and plant posters. This research is Class Action Research (CAR) with 25 students as the research subject. The actions of the first cycle are presentation and discussion of the group task in a series. The actions of the second cycle are presentation and discussion of the group task in continuous. The results of this research are 1) the application of mind mapping method in Science learning is approaching group learning and carrying out the group task, 2) the group tasks are different pictures which fulfill with linked information, 3) the application of mind mapping method is followed with presentation and discussion, 4) the group task functions are as the relevant media and as a briefly, densely and clarity script, 5) the application of mind mapping method in Science learning is increasing the result study.
PENGARUH UKURAN KAP, OPINI AUDIT, KESULITAN KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Azalia, Rahmanita; Zirman, Zirman; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines to the influence of KAP size, audit opinion, financial distress, and tclient size against the auditor switching. The population was the food and beverage sector of manufactur companies listed on the BEI in the period 2013-2015, and the sample in this study with certain criteria, so that it obtained 12 companies as samples. The data collected with the financial report of the food and beverage sector of manufactur companies listed on the BEI in the period 2013-2015. The method of analysis used is multiple logistic regression. The independent variable in this study is the KAP size, audit opinion, financial distress, and client size using variable dummy. While the dependent variable is the auditor switching is also measured using a variable dummy. Based on the results of the analysis indicate that the KAP size has impact on the auditor switching, audit opinion has impact on the auditor switching, and the financial distress and client size no impact on the auditor switching. The most dominant variable influencing the auditor switching is KAP size because it has a beta value of 0.075 standard coefficient.Keywords : KAP size, audit opinion, finacial distress, client size, auditor switching.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi Riau) Pratama, Rilian; Basri, Yesi Mutia; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was aimed to examine empirically the effect of several factors to capital expenditure. These factors are Local Revenues, General Allocation Fund, Special Allocation Fund To Capital Expenditure With Economic Growth As A Moderating Variable. The population that will be used in this research are districit/municipal governments in the Province Of Riau. The Method used was Purposive Sampling due to availability of data. Collecting data was conducted from governments financial statements from Central Bureau of Statistics. The method of data analysis in this study is use multiple liniear regression with SPPS version 21. The results of this study prove that local revenues, general allocation fund and special allocation fund significantly positive affect to capital expenditure. While economic growth is not moderate the relationship between local revenues and special allocation fund to capital expenditure at district/municipal in the Province of Riau. The Amount of R Square (R2) is 0.597 gives the sense that the rate is 59.7% of level capital expenditure can be explained by Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth task while 40.3% can be explained by other variabels that are not tested in this study.Keyword : Local Revenues, General Allocation Fund, Special Allocation Fund, Economic Growth
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Survei Pada SKPD se-Kabupaten Bintan ) Putra, Firmansyah Dwi; Anugrah, Rita; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of human resource capacity, utilization of information technology and internal accounting control on the reliability of district financial government report of Bintan District. The data in this study used the primary data obtained from distributing questionnaires to head and accounting/ financial administration staff of Bintan district which amounted to 60 institution. This study used multiple regression analysis method using SPSS version 20 The results of this study indicate that human resource capacity, utilization of information technology, and internal accounting control have a positive effect on the reliability of local government financial reporting in Bintan Regency. With significance value for human resource capacity variable is 0,000, variable utilization of information technology equal to 0,014 and internal accounting control variable 0.000.Keywords :Reliability, Human Resource Capacity, Utilization of Information Technology and Internal Accounting Control System
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN DENGAN AUDITOR SWITCHING DAN PRIOR OPINION SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013- 2016) Putri, Azizah Dwiyana; Savitri, Enni; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is aim to emprirically examines the influences of (1) profitability on going concern audit opinion, (2) liquidity on going concern audit opinion, (3) solvability on going concern audit opinion, (4) profitability on going concern audit opinion moderating by auditor switching, (5)liquidity on going concern audit opinion moderating by auditor switching, (6) solvability on going concern audit opinion moderating by auditor switching, (7) profitability on going concern audit opinion moderating by prior opinion, (8) liquidity on going concern audit opinion moderating by prior opinion, (9) solvability on going concern audit opinion moderating by prior opinion.The population is manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 32 companies. The data was analyzed by logistic regression. The results of this study shows that the profitability and liquidity have an effect on the going concern audit opinion, whereas the solvability have no effect on the going concern opinion. Auditor switching was incapable of moderating the correlation of profitability, liquidity, and solvability on the going concern opinion. Prior opinion was capable of moderating the correlation of profitability on going concern audit opinion, but was incapable of moderating the correlation of liquidity and solvability on going concern audit opinionKeywords : Profitability, Liquidity, Solvability, Auditor Switching, Prior Opinion, Going Concern Audit Opinion.
PENGARUH LEVERAGE, MANAJEMEN LABA, CAPITAL INTENSITY DAN KOMPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektoral Aneka Industri Yang Terdaftar di BEI tahun 2013-2016) Pratiwi, Septhea Dwi; Savitri, Enni; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study is aims to analyze and provide empirical evidence of the (1) influence of leverage of of tax aggressiveness, (2) influence of earnings management of tax aggressiveness, (3) influence of capital intensity of tax aggressiveness and (4) influence of tax loss compensation of tax aggressiveness. The population is used to various industry sectoral manufacturing companies on the Indonesian stock exchanges for the period 2013-2016. The sample method is purposive sampling with result of selection of 43 data. Data analysis is used by multiple linear regression. The results of this study proves Leverage has an effect on tax aggressiveness. Earnings Management has an effect on tax aggressiveness. Capital intensity has no effect on tax aggressiveness. Tax loss compensation has no effect on tax aggressiveness.Keywords : Leverage, Earnings Management, Capital Intensity, Tax Loss Compensation, and Tax Aggressiveness.
UPAYA MENINGKATKAN HASIL BELAJAR ILMU PENGETAHUAN ALAM (IPA) TENTANG MAKHLUK HIDUP PADA PESERTA DIDIK KELAS III SDN 1 PADAAN MELALUI METODE MIND MAPPING Supriono, Supriono
Jurnal Penelitian Pendidikan Vol 33, No 1 (2016): April 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpp.v33i1.7674

Abstract

The problem of this research are learning centered on text book as the learning source, classical learning with speech method and learning without the relevant media, such as animal and plant posters. This research is Class Action Research (CAR) with 25 students as the research subject. The actions of the first cycle are presentation and discussion of the group task in a series. The actions of the second cycle are presentation and discussion of the group task in continuous. The results of this research are 1) the application of mind mapping method in Science learning is approaching group learning and carrying out the group task, 2) the group tasks are different pictures which fulfill with linked information, 3) the application of mind mapping method is followed with presentation and discussion, 4) the group task functions are as the relevant media and as a briefly, densely and clarity script, 5) the application of mind mapping method in Science learning is increasing the result study.
PENGENDALI SUHU DAN KELEMBABAN PADA TANAMAN SELADA (Lactuca sativa L) DENGAN SISTEM AEROPONIK BERBASIS ARDUINO UNO R3 Sariayu, Martha Vira; supriono, supriono
Jurnal Teknik Elektro Universitas Tanjungpura Vol 2, No 1 (2017): Jurnal S1 Teknik Elektro UNTAN
Publisher : Faculty of Engineering, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.16 KB)

Abstract

Lettuce cultivation (Lactuca sativa L.) in Indonesia until now still using the method of planting in open land that has many obstacles and requires a large enough land. The impact is the disruption of crop growth that affects the productivity and availability of land required. To overcome it can be applied a method of aeroponic cultivation of plants with a vertical system that avoids plants from pests and can save places for planting. Cultivation of plants with aeroponic system makes it easier for us to control the variables needed by lettuce plants such as temperature and humidity. The aim of this reasearch is to design the air and humidity control system in aeroponic media in the range needed by the lettuce plant, that is at a temperature of 25 oC to 28 oC and humidity in the range of 65% to 78%. For the measurement of ambient temperature and humidity of the environment can be selected sensor DHT11. DHT11 has a calibrated digital output, connected directly to the Atmega32P microcontroller in board Arduino Uno R3, and the driver as a switch for the pump and fan.When temperature >28oC then the pump will be turn on and when the humidity>79% then the fan will turn on, control systems work on-off. From the two media tested that is media A (with the controller) and media B (without the controller), Lettuce plants in media A grow with an average plant height increase of 1.6 cm and can beconsumed, while Lettuce plant in medium B grows with an average plant height increase of 0.42 cm and experiencing crop failure, with leaves withered, thus Lettuce on media A managed to grow well, while Lettuce on media B died on the 19th day, so that research with controlling device better than conventional planting. Keywords- aeroponic, Atmega328 microcontroller, Arduino Uno R3, Lettuce, Lactuca sativa L
RANCANG BANGUN AUTOMATIC TRANSFER SWITCH (ATS) DENGAN PARAMETER ARUS, FREKUENSI DAN SUHU ., Yudi Fikra; supriono, supriono
Jurnal Teknik Elektro Universitas Tanjungpura Vol 2, No 1 (2018): Jurnal S1 Teknik Elektro UNTAN
Publisher : Faculty of Engineering, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.906 KB)

Abstract

Penelitian ini bertujuan merancang ATS yang dapat bekerja untuk memindahkan suplai listrik dari satu sumber ke sumber lain jika sudah melampaukan batas parameter yang sudah ditentukan berupa arus, frekuensi, dan suhu. Sensor Arus sudah bekerja dengan baik dengan error 2 % untuk sensor 1 dan 0,6% untuk sensor 2 dari nilai hasil pengukuran clampmeter. Sensor suhu sudah bekerja sesuai rancangan dengan error 1,01% untuk sensor 1 dam 0,97% untuk sensor 2 dari nilai hasil pengukuran termometer. Untuk pengukuran sensor frekuensi memiliki rentang error ±0,02 Hz untuk sensor 1 dan ±0,055 Hz untuk sensor 2. Sementara sinyal input relay yang berupa sinyal impulse dengan risetime yang tinggi dan steady time 70 ms. Hasil dari pembuatan alat ini mampu bekerja dengan baik sesuai yang direncanakan.
Implementasi Manajemen Energi Pada Pekerjaan Dalam Keadaan Bertegangan Tegangan Menengah (PDKB-TM) PT PLN (Persero) Area Singkawang Hendri, Nur Agus Willy; supriono, supriono
ELKHA : Jurnal Teknik Elektro Vol 8, No 2 (2016): Edisi Bulan Oktober 2016
Publisher : Faculty of Engineering, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (992.45 KB) | DOI: 10.26418/elkha.v8i2.18892

Abstract

Abstract– Tingkat kebutuhan energi listrik semakin meningkat dari hari ke hari seiring  perkembangan  tehnologi. Industrilisasi yang cepat memungkinkan terjadi bila tenaga listrik tersedia sesuai permintaan Kebutuhan energi ini akan terus meningkat sehingga dicapainya kepuasan dalam pemenuhan energi listrik secara makasimal oleh pelanggan. Pekerjaaan Dalam Keadaan Bertengangan Tegangan Menengah (PDKB-TM) diharapkan dapat menjawab akan suplaian energi ke pelanggan tidak terputus akibat pelaksanaan pekerjaan secara off line (padam) sehingga tingkat mutu pelayanan lebih baik. Dengan melakukan pekerjaaan dalan keadaan bertegangan ini dapat menekan faktor padam pada saat melakukan pemeliharaan jaringan distribusi tegangan menengah dengan mengacu pada standart prosedure (SOP) sehingga pekerjaan yang dilaksanakan dipastikan aman (safety). Melakukan pekerjaaan secara on line (menyala) akan didapatkan  energi (kWh) atau Rupiah yang bisa dihemat selama periode tertentu (per bulan atau per tahun). dengan harapan dapat meningkatkan kepuasan pelanggan dalam penggunaan energi listrik dalam memenuhi kebutuhan energi listrik sehari hari sehingga aktifitas tidak tergganggu akibat suatu pekerjaan pemeliharaan jaringan distribusi dan PT.PLN (Persero) Area Singkawang dapat menjual energi listrik secara maksimal Keywords– PDKB, SOP, Energi yang dihemat
Co-Authors -, Syaifurrahman ., Yudi Fikra A.A. Ketut Agung Cahyawan W Abdullah Satritama Agung N Jati Agus Hermawan Al-Ani, Waleed Khalid Ahmed Al-Musadieq, . Alamsyah, Mudrika Alfiani, Rahmah Almujaddidy, Ulul Albab Amalia, Dinda Amaludin, Amaludin Amarina, Dina Andrew Setiawan Andriani, Winda Anugrah, Rita Ardi Ardi Ari Adrian, Ari Arifah, Rena Ariusmiati, Ariusmiati Arnawan Hasibuan Artono, Gigih Asrinawati, Andi Nur Atmajaya, Sri Dewi Yuliana Aulia, Sarah Raudatul Ayuningtyas, Pratika Azalia, Rahmanita Azmy, Rani Zaina Bary, M. Atta Bogi Pratomo Cipta Ramadhani Dani, Mila Rima Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Dianita Mayasari , Ema Dona Primasari, Dona Edfan Darlis Efrizah, Doni Eka Hariyani Eko Suyono, Eko Eliada Herwiyanti Emrinaldi Nur, Emrinaldi Enni Savitri Fachrureza, Mochamad Fadilah, Subhan Fangbethia, Bella Fathurrahman, Riyan Fatonah Fatonah Ferdiansyah, Muhammad Reynaldi Fitri Rahayu Fitriani, Junjun Frizky, Muhammad Revaldi Hani, Sheila Hardi Hardi, Hardi Harijono Achmad Hartiyah, Sri Hedayanti, Nor Helmy, Muhammad Ridho Hendri, Nur Agus Willy Hendro Priyatman, Hendro Herlina H Hermawan, Romy I Ketut Wiryajati I Made Ari Nrartha I Nyoman Wahyu Satiawan I Wayan Joniarta Ida Ayu Sri Adnyani Ida Bagus Fery Citarsa Ilham, Akbar Imroatussholihah, Al julian, julian Junaidi Affan Kamaliah Kamaliah, Kamaliah Khan, Muhammad Arsalan Kriestian, Muhammad Larozsa, Nadina Lumban Batu, Fider M Sayuti M, Rasul M. Rasuli Made Sutha Yadnya Marzuki, Mochammad Jalalul Maulana, Muhammad Sutan Meilda Wiguna Misdawati, Misdawati Misdi, Misdi Mr. I Gede Eko Putra Sri Sentanu Muhammad Saleh Muladi, Sofian Ichsan Muthmainah, Andi Alfia Nadra, Duhan Natsir, Abdul Nirmalasandy, Fisca Mentari Nisa', Khoirun Nisa, Leli Akhlaqun Nizam, Fahrul Nugraheni, Asri Nugroho, Rama Tiar Nurisa, Fadhila Nuurin, Nuurun Alaa Oktavian, M. Pangestuti, Edriana Paurru, Shinta Sisilia Pipin Kurnia Poppy Nurmayanti Porkas Sojuangon Lubis Praja, Dedy Indra Praptapa, Agung Prasetya, Muhammad Yuli Eka Prastiyo, Wiwin Pratama, Rilian Pratiwi, Septhea Dwi Pratomo , Bogi Prayitno, Tia Rahmi PUJI LESTARI Putra, Firmansyah Dwi Putra, I Ketut Perdana Putri, Ayu Sekarani Damana Putri, Azizah Dwiyana Putri, Chintya Kurnia R. Adri Satriawan Surya, R. Adri Satriawan Raden Mohamad Herdian Bhakti Ratna Sari Ratnaningtyas, Yosefin Refina, Luqfia Restu Agusti RINI RINI Riska Natariasari Riswandi, Muhamad Nudisantana Rizaldi, Rasyid Akbar Rizqiansyah, Chrisandy Ruhul Fitrios Ruhul Fitrios Ruhul, Fitrios Rusilawati , Tri Saputra, Ahmad Sandi Yayan Sari, Vina Muliana Sariayu, Martha Vira Sayuti, M Sem Paulus Silalahi Seniari, Ni Made Seno Darmawan Panjaitan Setian, Suci Setyawan, Moh. Bhanu Setyawati, Risa Shinta Happy Yustiari Silviani, Amanda Agnes Siregar, Nur Asyiah Sri Maryati Sudarmiatin Suksmadana, I Made Budi Sultan Sultan Sumantika, Arsyad Sundari, Risky Fajar Supriyatna Supriyatna Syafaruddin Syafaruddin SYAHMINAN, MHD. Syifa Mustika Tonowidjojo, Vera Diana Topowijono, Topowijono Utama, Gede Nanda W, Caecilia Rosma Wardah, Baiq Zohratul Warindi D Wibowo, Bogi Pratomo Wirasari, Riza Ria Yesi Mutia Basri Zirman Zirman, Zirman Zulkarnain, Ismail Abdurrozzaq Zulkarnain, Ismail Abdurrozzaq