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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
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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).
A Fine-Tuned Transfer Learning Vision Transformer Framework for Lungs X-Ray Image Classification Wijayakusuma, I Gusti Ngurah Lanang; Sudarma, Made; Dian Astutik, Ni Putu
Journal of Applied Informatics and Computing Vol. 10 No. 1 (2026): February 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaic.v10i1.11865

Abstract

Lung diseases constitute a significant source of morbidity and therefore require diagnostic frameworks that provide both high accuracy and operational efficiency. This study proposes the development of a Vision Transformer (ViT)-based classification model for lung X-ray images, employing transfer learning and fine-tuning techniques to improve detection performance across five disease categories. Experimental results demonstrate stable and effective model convergence, as reflected by the consistent decrease in loss metrics throughout the learning process. Evaluation on an independent test dataset shows that the proposed approach achieves an accuracy of 0.958, indicating strong and balanced generalization performance. Further analysis using a confusion matrix reveals that the ViT model is capable of recognizing subtle and complex radiographic patterns with low misclassification rates, particularly achieving high recall for major pathological classes, which is critical for minimizing false negatives in clinical screening scenarios. Overall, this study demonstrates that the application of transfer learning with fine-tuning on a Vision Transformer architecture yields competitive performance for multi-class lung X-ray classification when trained on a balanced dataset. These findings are consistent with prior evidence highlighting the effectiveness of ViT in capturing global contextual information in medical imaging tasks.
Meningkatkan Kemampuan UMKM dalam Mengelola Keuangan melalui Pelatihan Penganggaran Usaha Sudarma, Made; Wulandari, Putu Prima
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4.1 (2025): SPESIAL ISSUE DESEMBER
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu pilar utama perekonomian Indonesia, namun masih menghadapi kendala dalam pengelolaan keuangan, khususnya dalam penyusunan anggaran usaha. Permasalahan ini menyebabkan pencampuran antara keuangan pribadi dan usaha, kesulitan mengendalikan arus kas, serta lemahnya perencanaan jangka panjang. Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memberikan solusi melalui pelatihan penganggaran usaha bagi UMKM di Kota Malang. Metode yang digunakan adalah sosialisasi berupa penyampaian materi, diskusi interaktif, dan pemberian contoh kasus sederhana yang relevan dengan kondisi usaha peserta. Hasil evaluasi menunjukkan kegiatan ini efektif dengan rata-rata skor survei di atas 4,0 (kategori baik–sangat baik). Indikator tertinggi terdapat pada kesesuaian materi dan kepuasan peserta (4,6), sedangkan kelemahan ditemukan pada keterampilan praktis memisahkan keuangan pribadi dan usaha (4,1). Hal ini menunjukkan bahwa kegiatan telah berhasil meningkatkan pemahaman dasar peserta, meskipun masih dibutuhkan pendampingan lanjutan untuk aspek praktik. Secara keseluruhan, kegiatan ini berkontribusi dalam memperkuat literasi keuangan UMKM dan memberikan dasar penting bagi perancangan program pelatihan berkelanjutan yang lebih komprehensif di masa mendatang.
Dilema Etis Konsultan Pajak dalam Tax Planning: Studi Fenomenologi Dewi, Anak Agung Istri Pradnyarani; Sudarma, Made; Baridwan, Zaki
Jurnal Ilmiah Administrasi Publik Vol. 4 No. 2 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2018.004.02.6

Abstract

Tax consultant helps the taxpayers taxation. Taxpayer requesting tax consultant do tax planning towards illegal. Tax consultant must adhere to the rules. This poses dilemma. This study was conducted to determine and observe how the tax consulting experience in facing dilemma when making tax planning using the approach of transcendental phenomenology. The results of this study have some form of dilemma is a dilemma due to unclear regulations and sympathy to the client. Through the experience of a tax consultant, this dilemma can be overcome with some consideration is to deepen awareness of rules and build awareness of the taxpayer.
The Influence Of Financial Distress, Operational Complexity, Audit Opinion, And Audit Tenure On Audit Delay Sianipar, Maria; Sudarma, Made
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to provide empirical evidence on the factors influencing audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The independent variables used in this quantitative study are financial distress, operational complexity, audit opinion, and audit tenure. The sample was selected using purposive sampling, with data obtained from publicly accessible financial statements and annual reports. The data were analyzed using multiple linear regression in SPSS version 25. The results indicate that audit opinion has a significant negative effect on audit delay, whereas financial distress, operational complexity, and audit tenure have no significant effect.
Analysis Of The Effect Of Profitability, Liquidity, And Leverage On Stock Returns Vania, Calista Nia; Sudarma, Made
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.194

Abstract

This study aims to analyze the effect of financial ratios namely the profitability ratio (Return on Assets/ROA), the liquidity ratio (Current Ratio/CR), and the leverage ratio (Debt to Equity Ratio/DER) on stock returns. The objects of this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. ROA, CR, DER, and stock returns were measured using annual reports published by IDX. The sample consists of 15 companies selected from 33 listed companies using a purposive sampling method. The statistical procedures include descriptive analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and hypothesis testing. Hypotheses were tested using multiple linear regression at a 5% significance level, along with tests for the coefficient of determination, simultaneous effects, and partial effects. The results show that ROA has a significant effect on stock returns, while CR and DER do not. However, ROA, CR, and DER collectively have a significant effect on stock returns.
The Influence Of Sustainability Report Disclosure On The Financial Performance Of Consumer Cyclical Companies In Indonesia Widyawati, Riska; Sudarma, Made
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the influence of sustainability report disclosure across economic, environmental, and social aspects on financial performance, proxied by Return on Assets (ROA), with corporate reputation, proxied by Market to Book Value (MtB), as a moderating variable. A total of 56 observations were collected from 17 consumer cyclical companies listed on the Indonesia Stock Exchange from 2021 to 2024. The results of multiple linear regression and moderated regression analysis using Statistical Product and Service Solutions (SPSS) version 25 reveal that sustainability disclosure in all three aspects does not significantly affect financial performance. Furthermore, corporate reputation strengthens the influence of economic and environmental disclosures on financial performance but weakens the effect of social disclosures.
Ethical values of public accountant: a critical perspective of rational-religious of Hamka Erfan Muhammad; Made Sudarma; Ali Djamhuri; Noval Adib; Yasser Eliwa
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.
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