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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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To Speak Up or Stay Silent? A Multilevel Analysis of Whistleblowing Intentions in Professional Accounting Wiradharma, Gde Wisnu; Sudarma, Made; Amirya, Mirna
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v20.i01.p07

Abstract

Fraud poses a persistent risk to all organisations, prompting many to adopt whistleblowing systems as a key preventive mechanism. Guided by attribution theory, this study examines how individual attitudes, organisational commitment, and communal culture jointly shape whistleblowing intentions. Using a positivist, quantitative design, we surveyed 200 employees drawn from the Faculty of Economics and Business at Udayana University and the Bali Provincial Ministry of Religious Affairs. Structural equation modelling indicates that attitude (β = 0.453, p < 0.001), organisational commitment (β = 0.406, p < 0.001), and communal culture (β = 0.808, p < 0.001) each exert a positive, significant influence on the intention to report wrongdoing. Collectively, these factors explain 74.9 per cent of the variance in whistleblowing intentions (R² = 0.749; Adjusted R² = 0.745). The findings suggest that public institutions can reinforce fraud-reporting mechanisms by cultivating favourable employee attitudes, deepening organisational commitment, and aligning whistleblowing policies with local cultural norms. More broadly, the results confirm attribution theory’s premise that both internal dispositions and external contexts drive ethical reporting behaviour, offering a foundation for more effective fraud-prevention strategies.
To Speak Up or Stay Silent? A Multilevel Analysis of Whistleblowing Intentions in Professional Accounting Wiradharma, Gde Wisnu; Sudarma, Made; Amirya, Mirna
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v20.i01.p07

Abstract

Fraud poses a persistent risk to all organisations, prompting many to adopt whistleblowing systems as a key preventive mechanism. Guided by attribution theory, this study examines how individual attitudes, organisational commitment, and communal culture jointly shape whistleblowing intentions. Using a positivist, quantitative design, we surveyed 200 employees drawn from the Faculty of Economics and Business at Udayana University and the Bali Provincial Ministry of Religious Affairs. Structural equation modelling indicates that attitude (β = 0.453, p < 0.001), organisational commitment (β = 0.406, p < 0.001), and communal culture (β = 0.808, p < 0.001) each exert a positive, significant influence on the intention to report wrongdoing. Collectively, these factors explain 74.9 per cent of the variance in whistleblowing intentions (R² = 0.749; Adjusted R² = 0.745). The findings suggest that public institutions can reinforce fraud-reporting mechanisms by cultivating favourable employee attitudes, deepening organisational commitment, and aligning whistleblowing policies with local cultural norms. More broadly, the results confirm attribution theory’s premise that both internal dispositions and external contexts drive ethical reporting behaviour, offering a foundation for more effective fraud-prevention strategies.
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.
Comparison of image enhancement methods for pratima theft detection using artificial intelligence Sudarma, Made; Ariyani, Ni Wayan Sri; Udayana, I Putu Agus Eka Darma; Pranatayana, Ida Bagus Gde; Jasa, Lie
IAES International Journal of Artificial Intelligence (IJ-AI) Vol 15, No 1: February 2026
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijai.v15.i1.pp213-228

Abstract

The theft of pratima in Balinese temples threatens the spiritual and cultural balance of the community. These sacred objects, regarded as manifestations of God in Hinduism, hold profound religious significance, and their loss represents both material and spiritual desecration. To address this issue, this study investigates a security system that leverages image enhancement for low-light detection. Four techniques—contrast limited adaptive histogram equalization (CLAHE), adaptive histogram equalization (AHE), histogram equalization (HE), and gamma correction—were evaluated to improve image quality. CLAHE yielded the lowest mean squared error (MSE) of 21.16 and the highest peak signal-to-noise ratio (PSNR) of 38.13 dB. For object detection, VGG-19 and AlexNet were assessed. The best configuration, VGG-19 with HE, reached 83.33% accuracy and 93.75% recall, and achieved a receiver operating characteristic area under the curve (ROC AUC) of 0.90±0.02 across five runs. Thresholds derived from the ROC analysis were selected using the Youden J statistic to balance sensitivity and specificity. The approach outperformed lightweight and classical baselines in AUC, indicating superior discrimination under low illumination. These findings show that superior image quality does not always align with higher detection accuracy, and they highlight the importance of pairing effective enhancement with robust detectors for temple security. The study contributes practical insights for preserving Balinese cultural and spiritual heritage by strengthening efforts to protect pratima against theft.
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.
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