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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi) Jurnal Ergonomi Indonesia (The Indonesian Journal of Ergonomic) Jurnal SPEKTRUM Jurnal Pendidikan Teknologi dan Kejuruan EL-MUHASABA Bulletin of Electrical Engineering and Informatics Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Teknologi Informasi dan Ilmu Komputer The International Journal of Accounting and Business Society Infestasi Register: Jurnal Ilmiah Teknologi Sistem Informasi JOIV : International Journal on Informatics Visualization Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Jurnal Akuntansi Aktual JOURNAL OF APPLIED INFORMATICS AND COMPUTING SINTECH (Science and Information Technology) Journal International Journal of Social Science and Business Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT EKUITAS (Jurnal Ekonomi dan Keuangan) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam BALANCE: Economic, Business, Management and Accounting Journal Informatika Journal of Islamic Accounting and Finance Research Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Wahana Pendidikan ARRUS Journal of Social Sciences and Humanities Journal of International Conference Proceedings Journal of Research Applications in Community Services Samvada: Jurnal Riset Komunikasi, Media, dan Public Relation Bulletin of Social Informatics Theory and Application Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Scientific Journal of Informatics Mikailalsys Journal of Advanced Engineering International Jurnal Ilmiah Administrasi Publik
Made Sudarma
Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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DETERMINAN MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) : STUDI EMPIRIS PADA CALON MAHASISWA PPAK DI UNIVERSITAS BRAWIJAYA Apriani, Dima Nurfitri; Sudarma, Made
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan penelitian adalah untuk menganalisis dan memberikan bukti empiris mengenai pengaruh motivasi  kualitas, motivasi karir, motivasi ekonomi, biaya pendidikan dan lama pendidikan  terhadap minat mahasiswa akuntansi untuk mengikuti pendidikan Profesi Akuntansi (PPAk). Hipotesis yang diajukan adalah motivasi kualitas, motivasi karir, motivasi ekonomi, biaya pendidikan dan lama pendidikan  berpengaruh positif terhadap minat mahasiswa akuntansi Universitas Brawijaya untuk mengikuti PPAk. Penelitian menggunakan sampel sejumlah 211 mahasiswa S1 akuntansi tahun angkatan 2010 dan 2011 di Universitas Brawijaya. Data penelitian diperoleh dengan menggunakan kuesioner skala likert 5 point yang disebarkan dan dianalisis regresi linier berganda menggunakan  software  SPSS 16.0. Hasil penelitian menunjukkan bahwa  motivasi kualitas, motivasi karir, motivasi ekonomi, biaya pendidikan dan  lama pendidikan  secara simultan  mempengaruhi minat mahasiswa mengikuti PPAk secara signifikan. Secara parsial, motivasi kualitas dan biaya pendidikan berpengaruh positif signifikan  terhadap minat mahasiswa untuk mengikuti PPAk, motivasi ekonomi berpengaruh positif terhadap minat mahasiswa untuk mengikuti PPAk, sedangkan motivasi karir dan lama pendidikan tidak berpengaruh positif terhadap minat mahasiswa untuk mengikuti PPAk. Kata Kunci : motivasi,  minat, Pendidikan Profesi Akuntansi
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi Universitas Brawijaya) Perkasa, Yudhistira Bayu; Sudarma, Made
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aimed to analyze and provide empirical evidence about the effect of motivation on student interest in accounting to follow an Accounting Profession Education in Brawijaya University. The variabels used are quality motivation, career motivation, economic motivation, and social motivation. The population in this research is a student majoring in Accounting S1 2010 which isstill active in the Brawijaya University. Samples used in this research is 67 respondents.The research data used primary data obtained from questionnaire. The analytical method used to test hypothesis in this research is multiple regression analysis method. The data have been obtained are then analyzed using SPSS version 17.0.The results of this research shows that the quality motivation, career motivation, and social motivation have significant influence toward the interest of accounting students to follow an Accounting Profession Education. While economic motivation has no significant influence toward interest of accounting students to follow an Accounting Profession Education. Keywords : Quality Motivation, Career Motivation, Economic Motivation,Social Motivation, Interest, Accounting Profession Education
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KAP DI KOTA MALANG) Prahayuningtyas, Dita Rizky; Sudarma, Made
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menganalisis dan membuktikan bukti empiris pengaruh pengalaman, pengetahuan, lama hubungan dengan klien, telaah dari rekan auditor (peer review), tekanan dari klien dan jasa non- audit yang diberikan oleh KAP terhadap kualitas audit. Sampel yang digunakan sebanyak 60 responden yaitu auditor yang terdapat pada 8 kantor akuntan publik di Kota Malang menurut direktori IAPI tahun 2012, 60 data dapat diolah dengan menggunakan Partial Least Square (PLS). Berdasarkan hasil penelitian dapat disimpulkan bahwa pengalaman dalam melaksanakan audit, pengetahuan seorang auditor, telaah dari rekan auditor (peer review), lama hubungan dengan klien, tekanan dari klien, dan jasa non audit yang diberikan oleh KAP berpengaruh terhadap kualitas audit. Kata Kunci : Kualitas Audit, Kompetensi, Independensi, Pengalaman, Pengetahuan, audit tenure, Tekanan klien, Peer review, jasa non- audit.  
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Wijaya, I Gusti Kade Harta Kesuma; Sudarma, Made
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research is to know about factors that influence the change of Public Accounting Firm on manufacture companies in Indonesia. This research has examined  five variables:  reputation of the company (ROA), debt-to-equity ratio (DER), manipulation income (MANIP), audit fees (FEE) and the size of company (ASSET). The population in this research  are manufacture companies listed in Indonesia Stock Exchange in 2007-2012. The sampling method is purposive sampling method. There are 107 were included in the sample criteria for 5 years, which the total is 535 samples. Based on the result of logistic regression test, 1 of 5 independent variables which is   size of company give effect to the change of Public Accounting Firm. While the other variables which are reputation of companies, debt to equity ratio, manipulation income and audit fees had no influence on the change of Public Accounting Firm. Keywords   : change of Public Accounting Firm, reputation of companies,  debt to equity   ratio , manipulation income , audit fees , size of companies.
FACTORS AFFECTING EXTERNAL AUDITOR CHANGES: A CASE STUDY ON INDONESIA CAPITAL MARKET FROM PERIODS 2010-2014 Yogiswara, Yoni; Sudarma, Made
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Concomitant  with  the  economic  growth,  the  development  of companies  in Indonesia is increasing as well. Moreover the company is obliged to prepare and present their financial statements, and it should be open and known by relevant parties, considering their related parties are not  only internal parties but also external parties such as investor, creditors, and stakeholders. This causes the role of auditors is needed by the parties who require reliable assurance, because independent auditor is the only credible independent party for those who want to get a reliable assurance. In line with those phenomenon, this research carried to prove the hypotheses used in previous research in determining the auditor change in Indonesia. This quantitative research which analyze Manufacture Company listed in Indonesia Capital Market from 2010 to 2014 as samples. And the prior year audit opinion, CPA’s firm size, management  rotation, company’s growth and financial distress as independent variables. To do the hypotheses test, logistic regression test was conducted. Finally, the result shows that audit opinion has negative significant affect to auditor change and management rotation has positive significant effect to auditor change. Meanwhile, CPA’s firm size, ROA Change, and financial distress have negative yet significant effect to auditor change.   Keywords       : Audit, Auditor Change, Financial Distress, ROA Change, Prior Year Audit Opinion, Manufacture
ANALISIS RASIO KEUANGAN UNTUK MENGETAHUI KINERJA PERUSAHAAN (Studi pada PT. Bumi Resources Tbk Yang Listing di Bursa Efek Indonesia periode 2009-2013) Londong Allo, Michael Tanduk Langi; Sudarma, Made
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan PT. Bumi Resources Tbk dengan menggunakan rasio Likuiditas, Aktivitas, Utang, dan Profitabilitas. Analisis laporan keuangan digunakan untuk mengetahui keadaan dan perkembangan keuangan perusahaan. Dalam menganalisis laporan keuangan diperlukan laporan keuangan yang terdiri dari laporan posisi keuangan (Neraca), perubahan modal dan laba rugi. Dalam menganalisis laporan keuangan PT. Bumi Resources diperlukan laporan posisi keuangan dan laba rugi untuk mengetahui kinerja perusahaan dengan membandingkan antara rasio perusahaan dari tahun ketahun yaitu tahun 2009 sampai tahun 2013 dan membandingkan perusahaan yang jenis usahanya sama dengan PT. Bumi Resources. Dari hasil perhitungan rasio tingkat utang yang di miliki lebih tinggi dari aset yang dimiliki dan dibandingkan dengan perusahaan yang sejenis kinerja perusahaan berada di bawah rata-rata.   Keyword: Rasio Likuiditas, Rasio Aktivitas, Rasio Utang, Rasio Profitabilitas, Rata-rata peusahaan batu bara
Indonesia's Critical View on Public Sector Accounting: Insights from M Nastir's Thought Zuhdi, Rahmat; Sudarma, Made
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.753

Abstract

Purpose — This research attempts to introduce a typical Indonesian critical thought, M. Natsir's perspective, which can be used to study public sector accounting. Design/methodology/approach-- This study used the narrative literature review method. This article then compiled an outline of M Natsir's critical methodology, which focuses on the emancipatory revolution based on the spirit of Islamic values and continues to prioritize democracy and national unity. It hopes the methodology can construct the [financial] state management to align with the nation's interests. Findings — The results of this study indicate that the development of paradigmatic studies in the field of accounting opens great opportunities to complete, perfect, and even present concepts in new accounting models that are in line with the needs of the ages, as shown in this article, which borrows the thoughts of M Natsir. This reflection serves as a methodological basis to present the concept of an emancipatory revolution based on the spirit of Islam and the love for motherland values growing within Indonesian society. Therefore, people's conceptions of love for material things can be oriented in a more beneficial direction for society. It can also construct a country's best financial management method. Practical implications — This research encourages the presence of public sector accounting studies without forgetting the context of local values, love of country, and Islamic spirit in the form of good state financial management. Originality/value—This research framework critiques the concept and practice of NPM and its accrual accounting as a derivative of neoliberal ideology. It also examines the roots of economic policies that are not oriented towards the interests of the people in general. Using this proposed framework, it is hoped that the spirit of love for the motherland and the spirit of Islam can be felt in the state's financial accounting and management. Paper type — Research Papers
RANCANG BANGUN APLIKASI ONLINE UNTUK TEST MINAT BAKAT SISWA SMA DENGAN METODE RIASEC Palaguna, I Nyoman Terang Trimakna; Yuliansyah, Alfian Fahrul; Sudarma, Made; Suyadnya, I Made Arsa
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 1 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10469670

Abstract

This study aims to design and develop online applications with the aim of identifying the interests and talents of high school students using the RIASEC (Realistic, Investigative, Artistic, Social, Enterprising, Conventional) method. This application is intended to help students understand their interests and talents as well as provide guidance in choosing the appropriate educational and career path. The RIASEC method has proven to be an effective tool in analyzing individual interests and talents based on six personality types. This method will be integrated into the application to provide relevant questions and tests to assess student interest and talent. The application will be developed with a user-friendly interface to facilitate easy navigation and accurate evaluation for students. This research will focus on high school students as the main research subject. The data required for the operation of the application will be collected through surveys and interviews involving students from various high schools. In addition, a literature review will be carried out to ensure the accuracy and reliability of the RIASEC method in identifying students' interests and talents. The results of this study are expected to demonstrate the effectiveness of online applications in identifying the interests and talents of high school students using the RIASEC method. The application can be a valuable tool for students, parents and teachers in guiding students towards educational and career choices that match their interests and talents.
ANALISIS UI/UX PADA DESAIN OASE MENGGUNAKAN METODE HEURISTICEVALUATION DAN WEBUSE Putra Sentana, Kadek Wibawa; Faridzky, Fadel; Sudarma, Made; Suyadnya, I Made Arsa; Khrisne, Duman Care
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 1 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10467416

Abstract

Learning Management System (LMS) is a system to manage learning and lecturer-student interaction. Udayana University has an LMS called OASE, which supports online and blended learning. OASE has some UI/UX issues such as login problem, rigid interface, and slow upload. UI/UX usage is important for website performance. UI/UX analysis involves Heuristic Evaluation and WEBUSE. Heuristic Evaluation focuses on appearance, while WEBUSE on user experience. OASE analysis with these methods aims to improve performance and measure UI/UX. This research aims to analyze the User Interface (UI) and User Experience (UX) of the OASE e-learning service at Udayana University Bali. The methods used in this research are Heuristic Evaluation and WebUSE to identify potential problems and assess user satisfaction in using the e-learning platform. The results of this evaluation will identify errors or problems that exist in layout, navigation, interaction, and other design aspects. Furthermore, a WEBUSE analysis was conducted by collecting data from users of the OASE e-learning service. The participants involved in this research are students and lecturers who have used OASE. The results of this research will provide a comprehensive picture of potential problems in the UI/UX of the OASE e-learning service at Udayana University Bali. The findings of the Heuristic Evaluation will serve as a guide for design improvements, while the WebUSE analysis will provide insights into user preferences for further improvements.
Implementation of TF-IDF Algorithm to detect Human Eye Factors Affecting the Health Service System Sudarma, Made; Sulaksono, Juli
INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Vol 4 No 1 (2020): February 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.523 KB) | DOI: 10.29407/intensif.v4i1.13858

Abstract

Elderly is someone whose age is around 60-74 years, at that age, one's health tends to decrease, and it has an impact on reduced perception, cognition, and psychometry. One result of cognitive decline is a decrease in memory. Programs have been provided by the Indonesian government, such as submitting information, producing brochures, and making announcements on the health services website. But this counseling is not optimal because the elderly tend to be lazy to read this because the eyes have begun to look away from other than that the eye health of the elderly has already started to decrease. So that the health information provided by the health department can be optimized, we try to make a model that is used to summarize an article so that the article is easily understood by the elderly. To summarize the article, this study uses the term frequency-inverse document frequency (TF-IDF) algorithm. By using the TF-IDF algorithm, it is hoped that the elderly will more easily read health articles. User Experience Questionnaire after the application of writing software summary is higher than before the application of writing software summary that is 25.27> 19.30.
Co-Authors -, rosidi . Rosidi Agus Aan Jiwa Permana Ahmad Sulton Aji Dedi Mulawarman Akhmad Thoha Akhmad Thoha Ali Djamhuri Ali Djamhuri Alrasyid, Roby Amirul Anak Agung Gede Sugianthara Anak Agung Istri Pradnyarani Dewi Anak Agung Kompiang Oka Sudana Ariawan, Ariawan Arif, Ariobimo Arifin Sabeni Artawan, Komang Nova Arya Ramadhan, Fauzul Astriyana Putri, Wahyu Astutik, Dian Atim Djazuli Aulia Fuad Rahman Aulia Rahma Yani Aulia, Faraz Muhammad Ayu Dwi Giriantari , Ida Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bayu Tri Mukti Mukti Brahmananda, A.A. Ngurah Agung Satria Darmawan, I Gede Hadi Darmayasa, Ngakan Nyoman Dea Novim Kartikasari Desak Ketut Sintaasih Dewa Made Wiharta Dewi, Anak Agung Istri Pradnyarani Dewi, Anak Agung Istri Pradnyarani Dian Astutik, Ni Putu Dima Nurfitri Apriani Djumahir - Djumahir Djumahir Djumahir Djumahir Djumilah Zain Djumilah Zain Duman Care Khrisne Dyatri Utami Arina Absari Eka Afnan Troena Eko Ganis Sukoharsono Eko Purwanto Eliwa, Yasser Endang Mardiati Erfan Muhammad Erfan Muhammad, Erfan Eria Latifalia Erzha Erwi ani Erwin Saraswati Faridzky, Fadel Fibriyani Nur Khairin Ghozali Maski Grahita Chandrarin Gugus Irianto I Gede Riana I Gede Yudi Primanta I ketut Gede Darma Putra I Made Arsa Suyadnya I Made Oka Widyantara I Made Sukarsa I Nyoman Darmayasa I Nyoman Gunantara I P G. Adiatmika I Wayan Shandyasa I Wayan Sutama I Wayan Wirata Ida Ayu Dwi Giriantari Ida Bagus A. Swamardika Iwan Triyuwono Jaya, Sandy Mahendra Jayantari, Made Widya Juli Sulaksono Kardiyasa, Komang Agus Putra Karina Astria Pardede Kartika Putri Kumalasari Kartika Putri Kumalasari Ketut Gede Darma Putra, I Komang Ayu Triana Indah Kusuma Ratnawati Lestari, Ni Putu Nila Lilik Purwanti Lituhayu Van Tama, Steffi Londong Allo, Michael Tanduk Langi Lukito Fauji M Achsin M. Ali Fikri M.S. Idrus M.S. Idrus Mahaputra, IGAM Yoga Maharani, I Gusti Ayu Angelica Tara Phoebe Manuaba, Ida Bagus Gede Maria Yanida Maria Yanida Martadinata, Sudrajat Minho Jo Mirna Amirya Moh. Hidayat Koniyo Muhammad Fuad Muhammad Yusda Asmorokondi Muzhaffar, Raihan Faishal Ngurah Indra ER Ni Wayan Sri Ariyani Nila Trisna Syanthi Nilasari, Ni Ketut Novia Noval Adib Noval Adib Nujmatul Laily Nunut Asihanna, Ester Nyoman Dewi Ayu Ratih Arya Dewanti Palaguna, I Nyoman Terang Trimakna Panangian, Arden Ashido Gabe Pancawati, Ni Luh Putu Anom Pangestu, Suciati Hanung Pawana P., I Gusti Ngurah Agung Pinandhito, Samuel Hamonangan Prabawa, I Nyoman Angga Prahayuningtyas, Dita Rizky Premana Putra, I Gede Bagus Prima Wulandari, Putu Purnawan, I Putu Abdi Putra Sentana, Kadek Wibawa Putra, I Wayan Sri Atma Putri Harziani Putri, Ayu Kemala Putu Prima Wulandari Rahayu Indriasari Rahayu, Ni Luh Widi Rahmat Zuhdi Reni Surmayanti Rinaldi Yonnia Firmansyah Roekhudin, Roekhudin Rosidi Rosidi Rukmi Sari Hartati Saraswati, Ni Wayan Sumartini Satria Paramartha, Putu Bagus Sianipar, Maria Sindu, I Gede Partha Siregar, Mercy Irene Christine Solimun - Somiartha, Putu Sri Muljaningsih Stefanus Dwiputra, SE Stefanus SE Dwiputra Steffi Lituhayu Van Tama Sujono - Sukendri, Nengah Surachman . Surachman . Susanto, Dwi Setiawan Sutrisno - Swarmardika , Ida Bagus Alit Swarmardika Tama, Steffi Lituhayu Van Tona Aurora Lubis Trismia Indriyani, Ni Putu Triwayuni, I Gusti Ayu Ubud Salim Ubud Salim Umar Nimran Unti Ludigdo Unti Ludigdo Vania, Calista Nia Wicaksana, Putu Aryasuta Widari, Ni Nyoman Satya Widyawati, Riska Wijaya Kusuma Yasa, Kadek Wijaya, I Gusti Kade Harta Kesuma Wijayakusuma, I Gusti Ngurah Lanang Wiradharma, Gde Wisnu Wuryan Andayani Yasser Eliwa Yeney Widia P Yeney Widya Prihatiningtias Yogiswara, Yoni Yohanis Rura Yohanis Rura Yudhistira Bayu Perkasa Yuliansyah, Alfian Fahrul Zaki Baridwan Zefanya Nadya Putri