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All Journal Majalah Ilmiah Matematika Komputer Majalah Ilmiah Ekonomi Komputer Industrial and Systems Engineering Assessment Journal (INASEA) Jurnal Ilmiah Teknik Industri Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Journal of Industrial Engineering Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi International Journal of Engineering, Technology and Natural Sciences (IJETS) BERNAS: Jurnal Pengabdian Kepada Masyarakat JRABA Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Jornal Of Tourism Sciences (Toursci) Journal Of Medicine And Health Sciences (Medisci) Journal Of Economic Sciences (Ekuisci) Journal Of Agriculture Sciences (Agrosci) Journal of Community Service (Abdisci) Journal Of Engineering Sciences (Improsci)
Sani Susanto
Jurusan Teknik Industri, Fakultas Teknologi Industri, Universitas Katolik Parahyangan
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Room Steering Temperature Determination with Variable Concerned of Driver Conditions Who are Sleep Deprived and Road Condition Ferdinand, Ryan; Siswanto, Daniel; Susanto, Sani
Journal of Engineering Sciences Vol 1 No 5 (2024): Vol 1 No 5 April 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/improsci.v1i5.234

Abstract

Among the main reasons for the high death rate worldwide are traffic accidents. The most common cause of road accidents is driver fatigue. Not getting enough sleep is one thing that makes people tired. A study on how sleep-deprived sleep-deprived drivers felt about themselves was conducted, and the results showed that they were tired. A potential preventive measure against the driver's extreme weariness is the room steering temperature. The goal of this research is to find the room temperature range that produces the most minor drowsiness is this research's goal. The research used six treatments in a 40-minute driving simulator: hot, cold, pleasant room temperature steering, and monotonous and non-monotonous road conditions. With the Electroencephalogram, one may measure one's state of sleepiness by monitoring brain wave activity. Six treatments were administered to each of the study's four young adult male participants. Teta, alpha, and beta wave powers are derived by processing data from brain wave activity using Matlab R2009A. An ANOVA test is used to discover which factors affect the degree of drowsiness by using the ratio of sleepiness level, which is determined using the equation (θ + α) /β. ANOVA test results indicated that while road conditions and room steering temperature impacted sleepiness, their interaction had no effect. Just the hot-cold level is found to be significantly different by the Tukey and Newman Keuls tests. For sleep-deprived drivers, the temperature differences between hot and cold conditions result in varying drowsiness. The research's practical conclusion is that, for sleep-deprived drivers, a hot temperature range (>26°C–29°C) can result in the lowest level of tiredness.
Terje Aven Availability Model Application to the N-1 System with One Unit of Backup Towing Motor Components for Kiln Machine Preventive Maintenance Adianto, Hari; Nashar, Gifari Bayu; Susanto, Sani; Syah Tjaja, Arief Irfan
Journal of Engineering Sciences Vol 2 No 2 (2024): Vol 2 No 2 October 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/improsci.v2i2.492

Abstract

The kiln machine is one of the pieces of machinery used to produce granite tiles. One of its many crucial components is the towing motor. The production process requires a high-performance and easily accessible kiln unit because it lasts for 24 hours. As a result, there will be less downtime since the extra towing motor can take the place of the damaged one. The Terje Aven availability model calculates the number of towing motor reserves. The availability of kiln equipment has not yet achieved its full potential because the company currently has six backup towing motors.
Feasibility Analysis of Capacity Building at CV X Bintaro Branch Fatahillah Ramdhan, R. Adji; Susanto, Sani; Rian Praktikto, Franciscus
Journal of Engineering Sciences Vol 2 No 3 (2024): Vol 2 No 3 December 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/improsci.v2i3.557

Abstract

CV X is a company engaged in beauty services such as nail and eyelash treatment. CV X has a problem: a lack of salon capacity due to the high customer demand. This caused lost sales of IDR 188,597,000 in 2022 because customers were rejected when they wanted to book due to full capacity. Therefore, the owner of CV X plans to increase the capacity of the Bintaro branch to minimize the occurrence of lost sales, which can cause significant losses. To improve this capacity, an analysis is needed to precede it so that CV X can determine whether this capacity-building plan is feasible from various aspects to minimize failures. The feasibility analysis of this capacity building will be carried out on five main determining aspects: market and marketing, operational, legal, financial, and environmental. The market and marketing aspects discuss the company's competitive strength, the potential for market growth, and marketing strategies. The operational aspect discusses the current capacity, plans to increase capacity and layout, and the number of human resources needed. The legal aspect discusses the best form of business entity and the necessary documents and requirements. The financial aspect discusses the feasibility of investment with projected demand estimates, HPP calculations, income statements, and cash flow statements. It assesses feasibility based on Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period indicators. After the research activities were conducted, the results were obtained that the market aspect was feasible because it had a significant market share and knew the best way to maximize the potential market share. The operational aspect is feasible because it knows the layout plan and the details of the number of workers needed. The legal aspect is feasible because it meets the legal requirements and knows the best form of business entity. The financial aspect is feasible because the projected value generated in the economic calculation exceeds all the indicators used: the NPV value of Rp3,139,234,978, IRR of 219%, and Payback Period of 0.66. The environmental aspect is said to be feasible because it can handle all the waste appropriately produced so that it does not pollute the surrounding environment.
Integration of Ergo-Manufacturing and Simulation to Minimise Waiting Time for Cracker and Kemplang Production Process Flow (Case Study of PT. Belimo Food Industry) Setiawan, Heri; Susanto, Sani; Rinamurti, Micheline; Alfian, Achmad
Jurnal Improsci Vol 2 No 5 (2025): Vol 2 No 5 April 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/jurnalimprosci.v2i5.660

Abstract

Belimo Food Industry factory is engaged in the production of crackers and kemplang with the Belimo brand. Observations made at the packing workstation, there is still a buildup or bottleneck in the press machine that is not optimal and performance is not efficient because it violates many ergonomic principles in the manufacturing industry (Ergo-Manufacturing). This research explores the integration of Ergo-Manufacturing concepts with simulation. The research aims to improve performance and reduce process lead time. The research method used is quantitative-descriptive with primary data. Data processing uses the integration method of the Ergo-Manufacturing concept with Arena software-based simulation so as to provide solutions that can optimise the performance of process waiting time, improve efficiency, work comfort, and production capacity at the packing workstation. The results of the study after applying Ergo-Manufacturing with work environment settings can minimise the waiting time of the initial condition process with a process time of 58.273 minutes. Under the conditions of improvement scenario 1, the process waiting time of 26,830 minutes can reduce the process time by 60%, under the conditions of improvement scenario 2, the process waiting time of 14,562 minutes can reduce the process waiting time by 80% and under the conditions of improvement scenario 3, the process waiting time of 12,483 minutes can reduce the process time by 85%. The results of the BEP decision analysis for scenario 1 were selected by adding 1 press machine to 2 press machines which can increase production capacity by 128 products and reduce overtime costs incurred by the company for 1.5 hours by IDR 40,500 and BEP investment in press machines takes 3 years.
Study of Reliability of PC-PVT 2.0 on Sex and Sleep Duration Restrictions Factors Siswanto, Daniel; Susanto, Sani; Indranila, M.V.
Jurnal Improsci Vol 2 No 5 (2025): Vol 2 No 5 April 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/jurnalimprosci.v2i5.661

Abstract

Background.  There are two million workers in Indonesia who died from work accidents caused by fatigue. Fatigue is a contributing factor to accidents, injuries, and deaths. The differences between men and women hinder the relationship between fatigue and gender. On average, women work less hours than men. Aim. Lack of sleep, increased alertness, and longer duration of work can increase a person's fatigue. Someone who experiences sleepiness and fatigue has a strong relationship with decreased alertness. One of the measuring tools used for the evaluation of human awareness is the Psychomotor Vigilance Task (PVT). So the aim of this study is to determine the reliability level of PC-PVT 2.0 on gender and limited sleep duration factors Methods. This study uses Personal Computer (PC) - PVT 2.0 as a tool with three parameters: mean reaction time (RT), minor lapses, and number of false starts as indicators of alertness. The PC-PVT 2.0 tool has not been tested for its reliability in measuring the level of alertness when it is under the influence of sex differences and limited sleep duration. This study involved sixteen participants (eight men and eight women with a mean age of 21.375 1.087) to test PC-PVT 2.0 for 10 minutes with two tests for each treatment. During the PC-PVT 2.0 test, each participant's heart rate data was recorded using the Mi Band 2. Each participant received two treatments, sleep for 4 hours and 8 hours with two repetitions (test-retest). PC-PVT 2.0 testing on the effect of gender and limited sleep duration used two methods: Multivariate Analysis of Variance (MANOVA) and Analysis of Variance (ANOVA). In determining the reliability value, the Intraclass Correlation Coefficient (ICC) method is used with a two-way mixed effect model, definitions of absolute agreement & consistency, and multiple measurement types. Result. ANOVA and MANOVA test results showed that the three parameters of PC-PVT 2.0 affected the differences in sleep treatment conditions, namely lack of sleep (4 hours) and sufficient sleep (8 hours). However, the PC-PVT 2.0 parameter, which had an effect on gender differences, was only valid for the mean RT and minor lapses parameters. The reliability test results showed that the mean RT parameter had an ICC value of > 0.8 for all test categories (male, female, lack of sleep and sufficient sleep) with a good reliability rating category. The minor lapses parameter has an ICC value of > 0.7 for all test categories with sufficient reliability rating categories. Conclusion. This shows that the PC-PVT 2.0 device with the alertness indicator of the mean RT and minor lapse parameters has a high level of reliability when it is under the influence of sex differences and limited sleep duration. Implementation. PC-PVT 2.0 is reliable on Sex and Sleep Duration Restrictions Factors
Examining the Moderating Role of Compensation in the Relationship between Morality and Internal Control to Accounting Fraud Syahrudin, Muhammad; Susanto, Sani
Jurnal Ekuisci Vol 2 No 5 (2025): Vol 2 No 5 May 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i5.744

Abstract

Background.  Micro, Small, and Medium Enterprises (MSMEs) sustainability is threatened by fraud in financial statements, which poses a serious threat, especially in terms of accountability and access to external financing. MSMEs often face limitations in internal control systems, a lack of competent human resources in the financial sector, and weak separation of functions, which opens up loopholes for fraudulent practices. Aim. This study aims to empirically test how compensation moderates the influence of morality and internal control on the tendency of accounting fraud in the UMKM sector in Cimahi City. The study's results are expected to make a theoretical contribution in the development of financial literature and individual morality, as well as a practical contribution in efforts to prevent accounting fraud among MSME actors. Methods. This research uses a quantitative approach using descriptive and verification designs. The population in this study consisted of 25 MSMEs in Cimahi City that had penetrated the global market and were under the auspices of the Department of Trade, Cooperatives, MSMEs, and Industry (Disdagkoperind) of Cimahi City. The sample in this study was the entire population, namely 25 MSMEs, from each MSME, two respondents were taken as a representation of the quality of financial statements, with qualifications as owners and accounting staff. Data analysis in this study was carried out using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS) with the help of SmartPLS software. Result. Internal Control on Accounting Fraud through Compensation Suitability has an indirect effect, which means mediation occurs. Conclusion. The results showed that (1) Compensation suitability has an influence on accounting fraud (2) Internal control has a significant effect on accounting fraud with a strong level of influence (3) Internal control has a very significant effect on compensation suitability (4) The indirect effect of Internal Control on Accounting Fraud through Compensation Suitability has an indirect effect which means mediation occurs. (5) Individual morality does not affect internal control or accounting fraud. Implementation. MSMEs should establish transparent, measurable performance-based incentive structures that ensure internal equity and avoid compensation schemes that risk encouraging opportunistic behaviour
Predicting Audit Quality Based on Factors in the Fraud Hexagon Syahrudin, Muhammad; Susanto, Sani
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.780

Abstract

Background. An audit of financial statements is needed to ensure accountability and transparency, especially in public companies. One of the actions that undermines transparency in a report is the deliberate manipulation of financial statements by management. Aim. This study aims to analyse and predict audit quality based on factors in the Fraud Hexagon. The results are expected to make a theoretical contribution to the development of agency theory-based audit literature and a practical contribution to strengthening the role of auditors in fraud prevention and disclosure. Methods. A causal-comparative type of research, which utilised a quantitative approach, was used in this study. Using a logistic regression model, this study aims to evaluate how the components of the Fraud Hexagon impact audit quality. The population in this study is all non-financial BUMN operating in Indonesia. The sample selection was carried out using a purposive sampling technique based on specific criteria set by the researcher. This study uses secondary data on annual and financial reports of BUMN companies listed on the Indonesia Stock Exchange for 2015 to 2022.” Result. The factors in the fraud hexagon used in the model simultaneously significantly affect audit quality. Based on the logistic regression model used, the probability of high audit quality under certain conditions is 18.96%. Conclusion. Based on the test results obtained that: (1) The factors in hexagon fraud used in the model simultaneously have a significant effect on audit quality (2) Based on the classification results, the logistic regression model has an accuracy rate of 68.5%, which means that out of 184 observations, 126 observations were successfully classified correctly by the model (3) Factors in hexagon fraud can explain variations in the dependent variable, namely audit quality, by 24.5%. (4) Based on the logistic regression model used, it is obtained that the probability of high audit quality under certain conditions is 18.96%. Implementation. This study's results can be mapped using logistic regression to identify the main factors in the Fraud Hexagon that significantly affect audit quality
Integration of Ergo-Manufacturing and Simulation to Minimise Waiting Time for Cracker and Kemplang Production Process Flow: (Case Study of PT. Belimo Food Industry) Setiawan, Heri; Susanto, Sani; Rinamurti, Micheline; Alfian, Achmad
Jurnal Improsci Vol 2 No 6 (2025): Vol 2 No 6 June 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/improsci.v2i6.773

Abstract

Background. Belimo Food Industry factory is engaged in the production of crackers and kemplang with the Belimo brand. Observations made at the packing workstation indicate that there is still a buildup or bottleneck in the press machine that is not optimal, resulting in inefficient performance that violates many ergonomic principles in the manufacturing industry (Ergo-Manufacturing). Aims. This research explores the integration of Ergo-Manufacturing concepts with simulation. The study aims to improve performance and reduce process lead time. Methods. The research method employed is quantitative-descriptive, utilizing primary data. Data processing utilizes the integration method of the Ergo-Manufacturing concept with Arena software-based simulation to provide solutions that optimize process waiting time, improve efficiency, work comfort, and production capacity at the packing workstation. Result. The results of the study, after applying Ergo-Manufacturing with work environment settings, can minimize the waiting time of the initial condition process, with a process time of 58.273 minutes. Under the conditions of improvement scenario 1, the process waiting time of 26,830 minutes can reduce the process time by 60%, under the conditions of improvement scenario 2, the process waiting time of 14,562 minutes can reduce the process waiting time by 80% and under the conditions of improvement scenario 3, the process waiting time of 12,483 minutes can reduce the process time by 85%. Conclusion. The results of the BEP decision analysis for scenario one were selected by adding one press machine to 2 press machines, which can increase production capacity by 128 products. This also reduces overtime costs incurred by the company by 1.5 hours, amounting to IDR 40,500. The BEP investment in press machines takes 3 years.
Discriminant Analysis of Going Concern Audit Opinion Based on Liquidity, Leverage and Financial Distress Syahrudin, Muhammad; Susanto, Sani
Jurnal Ekuisci Vol 3 No 1 (2025): Vol 3 No 1 September 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i1.843

Abstract

Background. Aim. Through this research, it is hoped that it can be seen to what extent the variables of liquidity, leverage, and financial distress can be used as predictors in the going concern audit opinion classification. The results of this study are expected to contribute to the development of auditing literature and become a consideration for auditors in considering the audit opinion to be given, while supporting the transparency and legitimacy of the company in the eyes of the public. Methods. This research is quantitative research with an explanatory approach, which is to test the relationship between the independent variables (liquidity, leverage, and financial distress) on the dependent variable (going concern audit opinion). Researchers not only want to know if there is a relationship, but also want to explain how and to what extent these variables can distinguish between companies that receive going concern opinions and those that do not, using the analysis method used is Discriminant Analysis, with the aim of classifying and separating groups of companies that receive going concern opinions and those that do not. The author chose a research place in companies listed on the IDXESGL listed on the Indonesia Stock Exchange (IDX) 2019-2021. Result. The discriminant model is able to distinguish companies based on going concern audit opinion. The analysis results show that the discriminant model built with three variables of Financial Distress, Liquidity and Leverage is statistically significant in distinguishing companies that receive going concern opinions and those that do not. Conclusion. Based on the test results, it is found that the discriminant model is able to distinguish companies based on going concern audit opinion. The analysis results show that the discriminant model built with three variables Financial Distress, Liquidity and Leverage is statistically significant in distinguishing companies that receive going concern opinion and those that do not (Wilks' Lambda = 0.824, Sig = 0.001). Two variables are significant in distinguishing groups: Based on the Equality of Group Means test, two variables viz: Financial Distress (Sig. = 0.027), Liquidity (Sig. = 0.026) have a significant effect in distinguishing going concern opinion. While Leverage (Sig. = 0.530) is not significant. The accuracy of the model is quite high, original classification accuracy: 86.2%, cross-validation accuracy: 85.1% This shows that the discriminant function is quite reliable in classifying companies. The model is more accurate in predicting companies that do not receive a going concern opinion (88.8% accuracy) than those that receive a going concern opinion (57.1% accuracy). This indicates an imbalance in the amount of data between groups that could affect the classification results. Impelementation. The results of this study provide several practical implications that can be applied in the world of accounting, auditing, and corporate financial management, especially in the context of predicting going concern audit opinion. The finding that Financial Distress and Liquidity significantly differentiate between companies that receive a going concern opinion and those that do not, provides a basis for external auditors to use this discriminant model as an analytical tool
COMBATTING FRAUD IN STATE-OWNED ENTERPRISES USING BLOCKCHAIN AND IOT TECHNOLOGIES M. Syahrudin; Sani Susanto
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) IN PRESS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.72239

Abstract

Fraud in strategic sectors such as energy and finance, particularly within state-owned enterprises, remains a critical challenge to national economic integrity. Despite increased state revenues, the incidence of fraud continues to rise, highlighting the urgent need for robust technological interventions. This study aims to explore how Blockchain and Internet of Things (IoT) technologies have been utilized in anti-fraud systems over the past decade. Employing a Systematic Literature Review (SLR) approach guided by the PRISMA framework and conducted using the Watase Uake platform, this study analyzed 69 articles indexed in Scopus from 2015 to 2025. The analysis revealed a significant rise in research activity on this topic since 2019, peaking in 2022. The findings indicate that Blockchain’s decentralization and immutability, combined with IoT’s real-time monitoring capabilities, create a synergistic effect in enhancing fraud detection and prevention mechanisms. Empirical examples, such as fuel distribution frau d in Pertamina, illustrate how these technologies can reduce information asymmetry and improve audit quality. This study contributes to the literature by offering an integrated framework for leveraging emerging technologies in building transparent, secure, and efficient anti-fraud systems.
Co-Authors AA Sudharmawan, AA Alfian, Achmad Anggorowati, Yuni Archer, Raphael Ayu Pramiarsih Basarah, Iwan Mumin Catharina, Clara Daniel Godjali, Vincentius Daniel Siswanto Daniel Siswanto Daniel Siswanto Dedi Suryadi Dedy Suryadi Dominikus Budiarto, Dominikus Edah Jubaedah Elkana Timotius F. Rian Pratikto F. Rohman Fatahillah Ramdhan, R. Adji Fathurohman, Muhamad Felicia Natalie Wangsa Ferdinand, Ryan Gerardus Daniel Julianto Hari Adianto Hari Adianto Hari Adianto Heri setiawan Hilmi Istiqomah Nursyam Indranila, M.V. Iwan Mumin Basarah Jayawarsa, A.A. Ketut Jovan Kurnia, Christopher Jubaedah, Edah Kevin Handika, Natanael Lianching Christiane Nasali Marihot Nainggolan Matthew Ramandri, Andreas Micheline Rinamurti, Micheline Ming Chen Monica Nathania Utama Muhammad Syahrudin Nashar, Gifari Bayu Nuzulan, Faza Firdaus Orpha Jane Paulus Sukapto Pratama, Yohanes Dicka Rian Praktikto, Franciscus Rian Praktikto, Fransiscus S Tjandra, Sugih Shafira Putri, Adeela Suryahartanto, Geraldy Syah Tjaja, Arief Irfan Thedy Yogasara Ulfa Nur Ulumiah YMK Aritonang YMK Aritonang Yuni Anggorowati Yusuf W, Yogi