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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 Jurnal Ilmiah Administrasi Publik 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) Journal of Computer Science and Informatics Engineering (J-Cosine) 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 International Journal of Engineering, Science and Information Technology Jurnal Ilmiah Wahana Pendidikan 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 Akuntansi dan Bisnis Open Access DRIVERset
Made Sudarma
Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences 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 Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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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
Ethical values of public accountant: a critical perspective of rational-religious of Hamka Muhammad, Erfan; Sudarma, Made; Djamhuri, Ali; Adib, Noval; Eliwa, Yasser
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.23095

Abstract

Purpose - This study explores business practices in public accounting firms, particularly in East Java, along with ethical issues raised by the practices.Method - This study applied a qualitative approach in which data were collected through in-depth interviews with 12 public accountants from various public accounting firms. Then, the data were analysed based on a rational-religious perspective as suggested by Buya Hamka.Result - The findings of this study indicated many ethical concerns in public accountant practices, despite they comprehend about ethical standards contained in the professional code of ethics. All those problems were actuated by the financial fulfillment of the public accountant, which deviated from ethical values as signified by Hamka.Implication - Public accountants should implement Hamka’s virtues in professional practices as a reflection of Islamic principles.Originality - This research is the first study that used the virtues of Buya Hamka in public accountant practices.
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.
Analysis of Functional Suitability and Usability in Sales Order Procedure to Determine Management Information System Quality Ariyani, Sri; Sudarma, Made; Wicaksana, Putu Aryasuta
INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Vol 5 No 2 (2021): August 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.322 KB) | DOI: 10.29407/intensif.v5i2.15537

Abstract

In the development of information systems, it is very important to pay attention to the quality of the system which can be reviewed through aspects of usability for its users and following the needs and specifications of its users. This study will analyze the quality of the sales order management information system based on two characteristics of the ISO 25010 quality standard system, namely functional suitability and usability. The functional suitability test was carried out by the BlackBox testing method to test three sub-characteristics of functional suitability that are functional completeness, functional correctness, and functional appropriateness. Usability tests use a use questionnaire which is divided into four criteria that are usefulness, ease of use, ease of learning, and satisfaction. In testing the suitability of functionality involving 5 respondents and 17 respondents in usability testing. The results of this study indicate that the sales order management system fulfills two characteristics of information system quality that are functional suitability and usability. Where all the features designed are by the successful features, and the usability characteristics are 85.45% which indicates that the system is very feasible to implement.
Implementation of the Rational Unified Process (RUP) Model in Design Planning of Sales Order Management System Sudarma, Made; Ariyani, Sri; Wicaksana, Putu Aryasuta
INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Vol 5 No 2 (2021): August 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (767.41 KB) | DOI: 10.29407/intensif.v5i2.15543

Abstract

Sales order documents at retail companies are a very important procedure in the project or work initialization process. However, the management of the sales order which is still done manually creates several problems in the process. This research will try to offer a solution by building a sales order management system that is developed by applying the Rational Unified Process (RUP) method. 4 stages in the RUP must be carried out, namely: the initial stage, the elaboration stage, the construction stage, and the transition stage. To reduce the risk of changes desired by the user, testing is carried out at the end of each phase. The results of this study have succeeded in building an SO management system where each feature designed is successfully implemented, which is indicated by the results of measuring the functional suitability of the system at each stage getting a value of 1.
Manajemen Strategik KAP: Pentingnya Perencanaan dan Kebijakan Jangka Panjang Sudarma, Made; Tama, Steffi Lituhayu Van
Journal of Research Applications in Community Service Vol. 1 No. 2 (2022): Journal of Research Applications in Community Service
Publisher : Universitas Nahdlatul Ulama Sunan Giri Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/jarcoms.v1i2.1305

Abstract

Era modern menuntut segala aspek kehidupan manusia berkembang semakin cepat, tak terkecuali bisnis. Perkembangan bisnis yang cepat dan ketat mengakibatkan adanya persaingan bisnis yang dapat menjadi risiko yang harus dihadapi setiap usaha. Untuk bisa bertahan dalam persaingan bisnis, setiap usaha perlu memiliki perencanaan dan kebijakan strategis yang baik. Hal ini juga berlaku bagi Kantor Akuntan Publik, salah satunya adalah Kantor Akuntan Publik Made Sudarma, Thomas & Dewi. Sayangnya, Kantor Akuntan Publik (KAP) ini belum menentukan perencanaan dan kebijakan strategis untuk keberlangsungan usaha mereka maupun untuk menganalisis kekuatan dan kelemahannya. Untuk mengatasi masalah ini, Kantor Akuntan Publik Made Sudarma, Thomas & Dewi perlu menerima pendampingan mengenai pentingnya manajemen strategik dalam menyusun perencanaan dan kebijakan jangka panjang bagi Kantor Akuntan Publik (KAP). Setelah kegiatan pendampingan dilakukan, ditemukan bahwa kegiatan ini memberikan manfaat bagi peserta. Hal ini dibuktikan dengan hasil evaluasi yang mengungkapkan bahwa 88% dari jumlah peserta sangat puas dan 12% dari jumlah peserta puas terhadap materi yang dibawakan, 100% dari jumlah peserta sangat puas terhadap pemateri, dan 94% dari jumlah peserta sangat puas dan 6% dari jumlah peserta puas terhadap jalannya acara (waktu, tempat, dan lain-lain).
Co-Authors -, rosidi . Rosidi Agus Aan Jiwa Permana Ahmad Sulton Aji Dedi Mulawarman Akhmad Thoha Akhmad Thoha 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 Budi Dharma Prabhawa, I Dewa Gede Darmawan, I Gede Hadi Darmayasa, Ngakan Nyoman Dea Novim Kartikasari Desak Ketut Sintaasih Dewa Made Wiharta 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 Eria Latifalia Erzha Erwi ani Erwin Saraswati Faridzky, Fadel Fibriyani Nur Khairin Ghozali Maski Grahita Chandrarin Gugus Irianto I Gede Riana I Gede Totok Suryawan I Gede Yudi Primanta I ketut Gede Darma Putra 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 Putu Agus Eka Darma Udayana, I Putu Agus Eka I Wayan Shandyasa I Wayan Sutama I Wayan Wirata Ida Ayu Dwi Giriantari Ida Bagus A. Swamardika IDA BAGUS GDE PRANATAYANA Iwan Triyuwono Jaya, Sandy Mahendra Jayantari, Made Widya Jo, Minho 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 Lie Jasa 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 Nujmatul Laily Nunut Asihanna, Ester 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 Rinaldi Yonnia Firmansyah Roekhudin, Roekhudin Rosidi Rosidi Rukmi Sari Hartati Saraswati, Ni Wayan Sumartini Satria Paramartha, Putu Bagus 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 . Surmayanti, Reni 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 Wicaksana, Putu Aryasuta Widari, Ni Nyoman Satya Wijaya Kusuma Yasa, Kadek Wijaya, I Gusti Kade Harta Kesuma Wijayakusuma, I Gusti Ngurah Lanang Wiradharma, Gde Wisnu Wuryan Andayani Yeney Widia P Yeney Widya Prihatiningtias Yogiswara, Yoni Yohanis Rura Yohanis Rura Yudhistira Bayu Perkasa Yuliansyah, Alfian Fahrul Zaki Baridwan Zefanya Nadya Putri