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Pengaruh Pengungkapan Coorporate Social Responsibility Terhadap Pangsa Pasar Perusahaan Pangestu, Suciati Hanung; Sudarma, Made
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.131

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) disclosure on company market share with control variables of firm value and profitability of coal mining companies listed on the Indonesia Stock Exchange in 2018-2021. The study samples include 100 coal mining companies selected through purposive sampling and are analyzed by panel data regression utilizing EViews 12 software. The results of the study exhibited that both Corporate Social Responsibility (CSR) disclosure and the control variables (firm value and profitability) had a positive and significant effect on company market share, implying that CSR disclosure is one of the indicators of general impression improvement on company performance for the surroundings, leading to continuous market share growth. Abstrak Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Corporate Sosial Responsibility (CSR) terhadap pangsa pasar perusahaan dengan variable kontrol nilai perusahaan dan profitabilitas pada perusahaan pertambangan batu bara yang listing di Bursa Efek Indonesia tahun 2018-2021. Penelitian ini menggunakan teknik purposive sampling, sebanyak 100 sampel perusahaan pertambangan batu bara berhasil dikumpulkan. Analisis data yang digunakan yaitu analisis regresi data panel menggunakan aplikasi EViews 12. Hasil dari penelitian menunjukan bahwa pengungkapan Corporate Social Responsibility (CSR) berpengaruh positif dan signifikan terhadap pangsa pasar perusahaan. Sedangkan untuk variable kontrol nilai perusahaan, dan profitabilitas berpengaruh positif dan signifikan terhadap pangsa pasar perusahaan. Hal ini, mengindikasikan bahwa pengungkapan CSR menjadi salah satu indikator peningkatan impresi publik terhadap kinerja perusahaan yang dilakukan untuk lingkungan sekitarnya, dan berdampak secara kontinu terhadap peningkatan pangsa pasar perusahaan.
Efektivitas Penerapan Whistleblowing System (Studi pada 4 Bank BUMN Terbesar di Indonesia Periode 2019 – 2022) Maharani, I Gusti Ayu Angelica Tara Phoebe; Sudarma, Made
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.247

Abstract

This study aims to analyze the effectiveness of whistleblowing system in preventing violation cases on 4 Largest State-Owned Banks in Indonesia between 2019 and 2022. This study employs descriptive qualitative approach, involving secondary data of the companies' Annual Report containing data on violation reporting through the whistleblowing system mechanism. The data are collected from a literature study by conducting qualitative content analysis. The results and discussion of this study exhibit that the Whistleblowing System implementations of PT. Bank Rakyat Indonesia (Persero) Tbk and PT. Bank Tabungan Negara (Persero) Tbk. have been effective in detecting and preventing fraud, different from those of PT. Bank Negara Indonesia (Persero) Tbk and PT. Bank Mandiri (Persero) Tbk which are still less effective in detecting and preventing fraud.
The Effect of Time Budget Pressure, Independence, and Auditor Experience on the Accuracy of Providing Audit Opinions Pinandhito, Samuel Hamonangan; Sudarma, Made
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.2.28

Abstract

Good government governance requires the Central Government to have the Central Government Financial Report (LKPP) audited by the Audit Board of the Republic of Indonesia (BPK) at the end of the fiscal year as a public accountability. This study aims to examine the effect of time budget pressure, independence, and auditor experience on the accuracy of providing audit opinion by the Audit Board of the Representatives of the Province of East Java in Sidoarjo City. This study includes primary data from the questionnaires filled by 86 respondents selected through the Proportionate Stratified Random Sampling technique. The results of this study indicated that time budget pressure had the strongest effect compared to the other variables, implying that higher time budget pressure, independence and experience of the auditor led to a higher effect on the accuracy of providing audit opinion, especially the time budget pressure as the dominant effect. Abstrak Untuk mejuwujudkan tatakelola pemerintahan yang baik (good government governance), Pemerintah Pusat wajib menyampaikan Laporan Keuangan Pemerintah Pusat (LKPP) kepada Badan Pemeriksa Keuangan (BPK) untuk diaudit setiap akhir tahun anggaran sebagai bentuk pertanggungjawaban publik. Penelitian ini bertujuan untuk menguji pengaruh teknanan anggaran waktu, independensi, dan pengalaman auditor terhadap ketepatan pemberian opini audit. Objek penelitian ini adalah Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Timur di Kota Sidoarjo. Metode penentuan sampel dalam penelitian ini menggunakan Teknik Proportionate Stratified Random Sampling dengan menggunakan data primer berupa hasil kuesioner yang diisi oleh responden dengan sampel sebanyak 86. Hasil penelitian ini menunjukkan variabel tekanan anggaran waktu mempunyai pengaruh yang paling kuat dibandingkan dengan variabel yang lainnya. Dengan demikian, dapat disimpulkan bahwa semakin tinggi tekanan anggaran waktu, independensi dan pengalaman auditor maka akan semakin tinggi pengaruhnya terhadap ketepatan pemberian opini audit, terutama variabel tekanan anggaran waktu yang mempunyai pengaruh yang paling dominan.
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.
Multi Task Deep Learning with Transformer Encoder Decoder for Semantic Segmentation Indah, Komang Ayu Triana; Darma Putra, I Ketut Gede; Sudarma, Made; Hartati, Rukmi Sari
JOIV : International Journal on Informatics Visualization Vol 9, No 1 (2025)
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62527/joiv.9.1.1978

Abstract

Visual understanding is one of the core elements of computer vision consisting of image classification, object detection, and segmentation. The system applies a multilayer process to obtain complex image and video understanding using deep learning methods to convert the images to text. Therefore, this study aimed to extract video in the form of frames followed by the application of Transformer and Inception V3 architectures to the image captioning process. The synchronization was based on Multi-task Deep Learning method developed by combining Convolutional Neural Network (CNN) system in the image area, Recurrent Neural Network (RNN) with Long Short-Term Memory (LSTM) in the sentence area, Caption Content Network (CCN), and Relational Network Context (RCN). Moreover, Transformer Encoder-Decoder architecture was used in the process of labeling and determining the relationships between objects. The results of the image-to-text conversion process were determined by comparing prospective translated text with one or more references. This was achieved using accuracy and loss validation tables to provide graphical comparisons between the number of epochs and losses. The test results showed that the validation data accuracy was 70.166% while the loss was 22,648% and this showed more epoch iterations led to greater validation accuracy.Keywords— Visual Understanding, Transformer, Encoder, Decoder
Development of a Life Story-Based Digital Counseling Model to Detect Student Depression Using LSTM Jiwa Permana, Agus Aan; Sudarma, Made; Sukarsa, I Made; Hartati, Rukmi Sari
JOIV : International Journal on Informatics Visualization Vol 9, No 2 (2025)
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62527/joiv.9.2.2642

Abstract

This research aims to develop an LSTM-based model to help counselors analyze depressive symptoms in students based on their life stories. Depression often occurs among students, which can affect their lives. However, counselling can overcome these mental problems. In order to support the Indonesian government's programs in the field of mental health, concrete steps are needed. One concrete effort is to prevent children from experiencing depression. Depression can be recognized early through a counselling approach. Currently, counselling can be done using digital counselling technology. Therefore, a reliable model is needed to help counsellors. This research used 2,551 tweets about someone's life story from 2,581 datasets. ANN method with LSTM (Long Short-Term Memory) architecture. This counselling is effective in helping individuals resolve psychological and emotional problems, especially depression. The advantage of LSTM is that it can delete data that is no longer relevant. This method effectively processes, predicts, and classifies data based on a certain time sequence. The dataset was taken from Twitter(X) and then validated by experts before being trained with the model. As a result, the model can recognize the depression levels with a test accuracy of 86%. This research has implications in psychology regarding cases of student mental health in realizing the vision of Indonesia in 2045.
PENINGKATAN AKURASI DETEKSI GARIS PANTAI MENGGUNAKAN PARTICLE SWARM OPTIMIZATION (PSO) DAN OPERASI MORFOLOGI DILASI Pawana P., I Gusti Ngurah Agung; Widyantara, I Made Oka; Sudarma, Made; Wiharta, Dewa Made; Jayantari, Made Widya
Jurnal Pendidikan Teknologi dan Kejuruan Vol. 22 No. 1 (2025): Edisi Januari 2025
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jptkundiksha.v22i1.92783

Abstract

Deteksi garis pantai menggunakan citra video semakin populer dalam pemantauan wilayah pesisir secara real-time. Citra video menangkap perubahan garis pantai secara dinamis, namun menghadapi tantangan seperti gangguan ombak, pencahayaan, dan objek non-pantai. Diperlukan metode yang lebih adaptif untuk meningkatkan akurasi deteksi. Penelitian ini bertujuan meningkatkan akurasi deteksi garis pantai dengan mengombinasikan Particle Swarm Optimization (PSO) dan operasi morfologi dilasi. PSO digunakan untuk optimasi segmentasi, sementara operasi morfologi dilasi memperjelas garis tepi dan mengurangi noise. Dataset berupa video pantai dikonversi menjadi citra statis menggunakan metode Timex, lalu dikoreksi dengan georektifikasi dan kalibrasi kamera. Tahapan utama meliputi pre-processing, segmentasi dengan PSO, serta post-segmentasi menggunakan operasi morfologi dilasi. Evaluasi menggunakan metrik PSNR, SSIM, FSIM, dan CWSSIM. Hasil penelitian menunjukkan peningkatan akurasi deteksi secara signifikan. Segmentasi berbasis PSO memisahkan daratan dan perairan dengan lebih baik, sedangkan operasi morfologi dilasi memperkuat kontinuitas garis pantai dan mengurangi noise. Peningkatan nilai evaluasi meliputi PSNR 15,87%, SSIM 9,11%, FSIM 1,20%, dan CWSSIM 2,47%, terutama dalam kondisi pencahayaan sore hari. Dengan demikian, metode ini efektif dalam deteksi garis pantai dan direkomendasikan untuk pemantauan berbasis citra video.
E-Counseling : Mobile-Based Specialization System in Vocational Schools Permana, Agus Aan Jiwa; Sudarma, Made; Darmayasa, Ngakan Nyoman
Mikailalsys Journal of Advanced Engineering International Vol 1 No 3 (2024): Mikailalsys Journal of Advanced Engineering International
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mjaei.v1i3.3847

Abstract

Many students who will continue their studies to the high school level are confused about choosing a major. This is because most students do not understand the majors at the vocational level, making it difficult for students to enter majors according to the talents and interests of each student. This research is a continuation of previous research that has developed web-based applications. With a majors specialization system using the Inventory Personal Survey Test model system which was built as a majors selection system at the SMK level, mobile access is needed to make it easier for students to access this service via an application on a smartphone.This system is designed using Android Studio and the database creation using MYSQL. The results of the specialization that has been carried out show that the system can be used to conduct online counseling and makes it easier for counselors to collect and analyze counseling results.
Peran Agency Cost terhadap Kebijakan Dividen pada Pasar yang Sedang Berkembang (Studi pada Bursa Efek Indonesia) Sudarma, Made
Jurnal Aplikasi Manajemen Vol. 9 No. 4 (2011)
Publisher : Universitas Brawijaya, Indonesia

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

Abstract

This research was aimed at finding the influence of agency cost on dividend policy in emerging market. Sample of this research was manufacturing companies listed in Indonesia Stock Exchange for 2005-2007, taken using purposive sampling method. The result of the partials test shows that collateralizable asset has influence on dividend payout ratio with negatif direction. Variables of insider ownership, disper sion of ownership, institutional ownership, and free cash flow do not have any influences on dividend payout ratio. It is caused because there is no real separation between ownership function and control function of the public companies in Indonesia. The result of simultaneous test shows that the agency cost has no influence on dividend policy, represented by dividend payout ratio.
Pengaruh Struktur Kepemilikan terhadap Kinerja Finansial dan Operasional, Keunggulan Daya Saing Berkelanjutan Berdasarkan Reputasi Ukuran Akuntansi, dan Kinerja Pasar (Studi pada BUMN Tbk) Lubis, Tona Aurora; Salim, Ubud; Djumahir, Djumahir; Sudarma, Made
Jurnal Aplikasi Manajemen Vol. 9 No. 4 (2011)
Publisher : Universitas Brawijaya, Indonesia

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

Abstract

This research analyzes and explains comprehensively the effects of ownership structure on financial and operational performance, on sustainable competitive advantage based on accountancy measurement reputation, and on market performance in Indonesia's privatized SOEs (BUMN Tbk). The samples of this study were selected using the purposive sampling method with the type judgment sampling. The criteria for sample selection were: privatized SOEs which are non-backing sector, privatized SOEs having state owned stock/share more than 51%, and privatized SOEs doing Initial Public Offering (IPO) before 2007. The samples of this research were 9 privatized SOEs. The data analysis was conducted using inferential statistic analysis. Inferential statistical analysis used Structural Equation Modeling (SEM) causality based on components or variance. SEM causality analysis, known as Partial Least Square (PLS), is performed using SmartPLS version 1.10 software. The research result shows that: (1) the increase of public ownership in ownership structure can improve financial and operational performance; (2) the increase of public ownership in ownership structure can improve sustainable competitive advantage based on accountancy measurement reputation; (3) the increase of public ownership in ownership structure is unable to improve market performance; (4) the improvement in financial and operational performance can improve market performance; (5) the improvement in financial and operational performance can sustainable competitive advantage based on accountancy measurement reputation; and (6) the improvement of sustainable competitive advantage based on accountancy measurement reputation is unable to improve market performance.
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 Aristamy, I Gusti Ayu Agung Mas 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 Dewanti, Nyoman Dewi Ayu Ratih Arya 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 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 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 . 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 Vania, Calista Nia 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 ⁠Amirya, ⁠Mirna