Article Per Year (5 Year)
p-Index From 2020 - 2025
3.068
P-Index
This Author published in this journals
All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Kedokteran Brawijaya Animal Agricultural Journal Journal of Economics, Business, & Accountancy Ventura EDUKASI Briliant: Jurnal Riset dan Konseptual Paediatrica Indonesiana Animal Production : Indonesian Journal of Animal Production Jurnal Riset Akuntansi dan Keuangan Jurnal Organisasi Dan Manajemen ELS Journal on Interdisciplinary Studies in Humanities JURNAL PengaMAS Maker: Jurnal Manajemen Jurnal Pengembangan Penyuluhan Pertanian International Journal of Economics, Business and Accounting Research (IJEBAR) JESS (Journal of Education on Social Science) Bulletin of Community Engagement Journal Of Business, Finance, and Economics (JBFE) Indonesian Capital Market Review SWARNA Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Sinergi Akademisi dan Masyarakat IIJSE Journal of Bioresources and Environmental Sciences Jurnal Bilingual Jurnal Bioteknologi & Biosains Indonesia (JBBI) Jurnal Bioteknologi & Biosains Indonesia
Sutaryo Sutaryo
Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Veterinary Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
EVALUATION OF LOCAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT PATTERN (PPK-BLUD) IMPLEMENTATION AT PUSKESMAS IN KARANGANYAR REGENCY Sutaryo, Sutaryo; Arifin, Taufiq; Aryani, Y Anni; Rahmawati, Isna Putri; Nurrahmawati, An
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14134

Abstract

This study aims to evaluate the implementation of the Local Public Service Agency Financial Management Pattern (PPK-BLUD) at Community Health Center (Puskesmas) in Karanganyar Regency. This research uses secondary data from documentation of local financial management regulations, organizational structure and profile of BLUD, financial management documents, unaudited and audited financial reports, as well as management letters from the audit of BLUD financial statement. Our analysis was carried out with an in-depth overview of PPK-BLUD implementation that has been running until 2023 and evaluating its implementation based on the applicable regulations and best business practices. This research found that the implementation of PPK-BLUD at Puskesmas in Karanganyar Regency has been implemented quite well in terms of legality, human resources, and the BLUD financial management process. However, there are still several limitations in terms of human resources competency in the financial sector, there are no technical regulations, and coordination and review are not yet optimal. Due to the limitations still being faced, the BLUD Puskesmas in Karanganyar Regency is recommended to develop technical regulations for BLUD financial management guidelines, increase human resources and/or provide adequate training, as well as improve coordination, monitoring and review with vertical agencies. Finally, it can be expected that the implementation of PPK-BLUD will be more established, orderly, and accountable.
INTERNAL CONTROL SYSTEM IMPLEMENTATION AND FINANCIAL ACCOUNTABILITY: A STUDY ON BLUD PUSKESMAS IN WONOGIRI REGENCY Sutaryo, Sutaryo; Muhtar, Muhtar; Winarna, Jaka
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14133

Abstract

This study is an empirical research that aims to examine the role of Internal Control System (SPI) in overseeing the financial management accountability of BLUD Puskesmas in Wonogiri Regency. This research uses secondary data from the audit results of BLUD financial statement in 2022 and 2023. This research finds that the implementation of SPI at BLUD Puskesmas in Wonogiri Regency is quite adequate, although there are still several Puskesmas that are classified as inadequate. Empirical analysis shows that control activities, information and communication, and monitoring demonstrate a positive effect on the BLUD financial accountability. However, the role of the control environment and risk assessment is not yet optimum in maintaining accountability. This research provides several practical recommendations based on the empirical findings. BLUD Puskesmas in Wonogiri Regency needs to improve the quality of SPI implementation, especially in strengthening the control environment and improving risk assessment. BLUD Puskesmas in Wonogiri can recruit more human resources to reduce the burden of concurrent tasks, as well as ensure consistent implementation of financial management tasks and authority in accordance with the existing organizational structure. BLUD financial management personnels are also suggested to improve their competency through adequate training. Apart from that, information and communication as well as monitoring must be continuously improved by coordinating with BLUD’s upper offices in Wonogiri Regency, supported by the application of information technology. Finally, it can be expected that the quality of SPI can improve and become stronger in maintaining accountability in BLUD financial management.
ANNIE SULLIVAN'S PORTRAYAL OF EDUCATIONAL SUCCESS IN THE MIRACLE WORKER MOVIE BY ARTHUR PENN Cahyoko, Muhammad Fauzan; Sutaryo, Sutaryo; Yetty, Yetty
Jurnal Bilingual Vol 14, No 1 (2024): Jurnal Bilingual EDISI MEI 2024
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/j.bilingual.v14i1.8106

Abstract

The purpose of this study is to find out Annie Sullivan's character based on the psychological perspective in The Miracle Worker movie by Arthur Penn and to find out the factors that contributed to Annie Sullivan's success in educating that showed in The Miracle Worker movie. The methodology used in this research is qualitative descriptive. The primary data was The Miracle Worker movie, whereas secondary sources of data were libraries, websites, essays, articles, journals, and all printed things. Data analysis techniques in this study consisted of listening, reading, classifying, interpreting, and concluding. The results of the research showed there are seven Annie Sullivan personalities based on the psychological perspective and eight factors that contributed to Annie Sullivan's success in educating.
STUDENTS OBSTACLES IN SPEAKING SKILLS AT THE ENGLISH LANGUAGE EDUCATION STUDY PROGRAM OF MUHAMMADIYAH UNIVERSITY Umasangadji, Shifa Alviony; Sutaryo, Sutaryo; Aboe, Roswita M.
Jurnal Bilingual Vol 13, No 2 (2023): Jurnal Bilingual EDISI OKTOBER 2023
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/j.bilingual.v13i2.7497

Abstract

The purpose of this study was to determine the students' obstacles in speaking skills. This research was conducted offline and distributed questionnaires to students. The subject in this study were fifteen students in fifth semester at the English Education Study Program of Muhammadiyah University. This study used a qualitative method and a questionnaire was used as an instrument to obtain the necessary data. The data analysis technique is descriptive analysis. From the results of the data, it shows that the fifth semester students experience problems in speaking English fluently they cannot acquire vocabulary properly, the lack vocabulary and are unable to use parts of speaking English fluently.
Energy and Exergy Analysis in Combined Cycle Power Plant and Open Cycle Operating Conditions Effect on the Environment Kiono, Berkah Fajar Tamtomo; Hutapea, Tua Harolt; Sutaryo, Sutaryo
Journal of Bioresources and Environmental Sciences Vol 4, No 2 (2025): August 2025
Publisher : BIORE Scientia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61435/jbes.2025.19970

Abstract

Efforts are required to save energy and utilize energy efficiently because of fossil fuel depletion. The purpose of this study is to determine the performance of the Tutong CCPP through a study of energy and exergy efficiency, also exergy losses analysis by determining four scenarios. Energy and exergy analysis using the Cycle Tempo program obtained the results of energy efficiency in scenario 1, which is 49.26%, almost the same as the energy efficiency in scenario 2, which is 49.1% where the CCPP operates with the same GT and ST loads but in scenario 2 the ST ASV experiences actuator damage. Scenario 3 obtained CCPP efficiency of 47.6% and scenario 4 obtained open cycle efficiency of 28.2%. The largest exergy loss occurred in the Condenser, which was 81.9% in scenarios 1 and 2 and 83.4% in scenario 3. From these results, it shown the greatest exergy loss occurred in scenario 3 where two ACC fans were not functioning, resulting in greater losses due to suboptimal vacuum. A significant exergy loss also occurs in the combustion chamber, which are 15.1%, 15.05%, 15.6% in scenarios 1, 2, 3 and also 16.7% in scenario 4. A large exergy loss in scenario 4 also occurs in the chimney, that is 16.7%.   
INTERNAL CONTROL SYSTEM IMPLEMENTATION AND FINANCIAL ACCOUNTABILITY: A STUDY ON BLUD PUSKESMAS IN WONOGIRI REGENCY Sutaryo, Sutaryo; Muhtar, Muhtar; Winarna, Jaka
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14133

Abstract

This study is an empirical research that aims to examine the role of Internal Control System (SPI) in overseeing the financial management accountability of BLUD Puskesmas in Wonogiri Regency. This research uses secondary data from the audit results of BLUD financial statement in 2022 and 2023. This research finds that the implementation of SPI at BLUD Puskesmas in Wonogiri Regency is quite adequate, although there are still several Puskesmas that are classified as inadequate. Empirical analysis shows that control activities, information and communication, and monitoring demonstrate a positive effect on the BLUD financial accountability. However, the role of the control environment and risk assessment is not yet optimum in maintaining accountability. This research provides several practical recommendations based on the empirical findings. BLUD Puskesmas in Wonogiri Regency needs to improve the quality of SPI implementation, especially in strengthening the control environment and improving risk assessment. BLUD Puskesmas in Wonogiri can recruit more human resources to reduce the burden of concurrent tasks, as well as ensure consistent implementation of financial management tasks and authority in accordance with the existing organizational structure. BLUD financial management personnels are also suggested to improve their competency through adequate training. Apart from that, information and communication as well as monitoring must be continuously improved by coordinating with BLUD’s upper offices in Wonogiri Regency, supported by the application of information technology. Finally, it can be expected that the quality of SPI can improve and become stronger in maintaining accountability in BLUD financial management.
EVALUATION OF LOCAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT PATTERN (PPK-BLUD) IMPLEMENTATION AT PUSKESMAS IN KARANGANYAR REGENCY Sutaryo, Sutaryo; Arifin, Taufiq; Aryani, Y Anni; Rahmawati, Isna Putri; Nurrahmawati, An
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14134

Abstract

This study aims to evaluate the implementation of the Local Public Service Agency Financial Management Pattern (PPK-BLUD) at Community Health Center (Puskesmas) in Karanganyar Regency. This research uses secondary data from documentation of local financial management regulations, organizational structure and profile of BLUD, financial management documents, unaudited and audited financial reports, as well as management letters from the audit of BLUD financial statement. Our analysis was carried out with an in-depth overview of PPK-BLUD implementation that has been running until 2023 and evaluating its implementation based on the applicable regulations and best business practices. This research found that the implementation of PPK-BLUD at Puskesmas in Karanganyar Regency has been implemented quite well in terms of legality, human resources, and the BLUD financial management process. However, there are still several limitations in terms of human resources competency in the financial sector, there are no technical regulations, and coordination and review are not yet optimal. Due to the limitations still being faced, the BLUD Puskesmas in Karanganyar Regency is recommended to develop technical regulations for BLUD financial management guidelines, increase human resources and/or provide adequate training, as well as improve coordination, monitoring and review with vertical agencies. Finally, it can be expected that the implementation of PPK-BLUD will be more established, orderly, and accountable.
Is the effect of a political event more pronounced for government controlled firms? Trinugroho, Irwan; Fajrin, Aurio; 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.
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. 
Analisis Energi dan Eksergi Sistem Rankine Organik Dan Sistem Refrigerasi Kompresi Uap Yang Terintegrasi Ferdyson, Ferdyson; Kiono, Berkah Fajar Tamtomo; Sutaryo, Sutaryo
BRILIANT: Jurnal Riset dan Konseptual Vol 10 No 2 (2025): Volume 10 Nomor 2, Mei 2025
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v10i2.2236

Abstract

The utilization of waste heat is currently a growing trend that has gained global attention due to its contribution to new and renewable energy. Low-temperature waste heat can be used in an Organic Rankine Cycle (ORC) for cooling purposes. This study aims to utilize waste heat from a ceramic cooling machine by integrating the ORC with the Vapor Compression Refrigeration (VCR) cycle to obtain the optimal refrigerant and system performance. Thermodynamic analysis methods based on energy and exergy analysis were conducted using refrigerants R1234ze(E), R152a, RC318, R236fa, RE245cb2, R600a, R236ea, and R245fa as working fluids under operational conditions, varying the evaporator, condenser, and boiler temperatures, as well as the efficiency of the compressor and turbine. Based on the thermodynamic analysis (energy and exergy), R152a was selected as the best working fluid for this application. The coefficient of performance (COP) of the integrated ORC-VCR system was 0.6122, resulting in a cooling capacity of 16.26 kW and an exergy efficiency of 0.5017.
Co-Authors Abeng, Doni Aboe, Roswita M Adi Wijaya Adji Prasetya, Andika Ag Soemantri Agung Purnomoadi Agustinus Soemantri Alastair James Ward, Alastair James Ali Marasabessy, Iksan Amaruddin, Hamdan Aminuyati Ani Kusbandiyah Ariefianto, Mochammad Doddy Arifin, Taufiq Artiani, Gita Bagawat Sari, Fauziya Baldah, Nasrun Berkah Fajar Tamtomo kiono Cahyoko, Muhammad Fauzan Christian, Yoshia Christian, Yoshia Dewi, Giovani Surya Djokomoeljanto Djokomoeljanto Doddy Setiawan Dwiyantono, Rifky Evi Gantyowati Fajrin, Aurio Ferdyson, Ferdyson Ferryono, Baries Firmansyah Firmansyah Hasan, Nurprihatina Henrik Bjarne Møller, Henrik Bjarne Herni Justiana Astuti Hidayah, Chusnul Hutapea, Tua Harolt Indrarosa, Dwita Irwan Trinugroho, Irwan Isna Putri Rahmawati Iswari Setianingsih JOKO MARIYONO Kinanti, Rengganis Ayu Lipiyanto, Ony Maricar, Farida Marsetyawan HNES, Marsetyawan Moedrik Tamam Muhtar Muhtar Muthmainah Muthmainah Nurrahmawati Nurrahmawati, An Pahrul Rodji, Achmad Palupi-Baroto, Retno Payamta, Payamta Rahmawati, Isna Putri Raitah Mansur, Zuhesty Rini Astuti Rita Purwasih Rizki Amalia Rumende, Rooije RH Saiful Latif, Saiful 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 Taufiq Arifin Umasangadji, Shifa Alviony Wahyu Setiawan Wicaksono, Aditya Kurniawan Winarna, Jaka Y Anni Aryani Y. Anni Aryani Yetty Yetty Yuswanto, Adi