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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 Ilmiah Akuntansi dan Bisnis Jurnal Ergonomi Indonesia (The Indonesian Journal of Ergonomic) Jurnal SPEKTRUM Majalah Ilmiah Teknologi Elektro 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 Khazanah Sosial 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
Made Sudarma
Brawijaya University
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Sustainability of Village-Owned Enterprises for Economic Development of Lombok Utara Somiartha, Putu; Sudarma, Made; Pancawati, Ni Luh Putu Anom; Widari, Ni Nyoman Satya; Sukendri, Nengah
Khazanah Sosial Vol 6, No 4 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i4.40522

Abstract

This research aims to analyze the direct and indirect effects of managerial competency characteristics, marketing mix, social capital, and the sustainability of Badan Usaha Milik Desa (Village-Owned Enterprises, BUM Desa) enterprises on economic development in Lombok Utara Regency. Additionally, examines the social capital determinants that moderate the impact of managerial competency on the sustainability of BUM Desa enterprises in Lombok Utara Regency. This study employs an associative quantitative research design. This research was carried out in 43 villages within Lombok Utara Regency, with a total sample of 215 from 43 BUM Desas across these villages. The SEM-PLS method is employed for data analysis. The research findings indicate that management competency, marketing mix, social capital, and the sustainability of BUM Desa enterprises do not significantly influence the performance of village development in Lombok Utara Regency. Social capital significantly moderates the impact of managerial ability on the success of BUM Desa. The findings of this research are anticipated to enhance theoretical understanding of the mechanisms of social capital, particularly how prolonged retention greatly moderates the impact of managerial competency on the performance of BUM Desa.
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.
Sustainability of Village-Owned Enterprises for Economic Development of Lombok Utara Somiartha, Putu; Sudarma, Made; Pancawati, Ni Luh Putu Anom; Widari, Ni Nyoman Satya; Sukendri, Nengah
Khazanah Sosial Vol. 6 No. 4 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i4.40522

Abstract

This research aims to analyze the direct and indirect effects of managerial competency characteristics, marketing mix, social capital, and the sustainability of Badan Usaha Milik Desa (Village-Owned Enterprises, BUM Desa) enterprises on economic development in Lombok Utara Regency. Additionally, examines the social capital determinants that moderate the impact of managerial competency on the sustainability of BUM Desa enterprises in Lombok Utara Regency. This study employs an associative quantitative research design. This research was carried out in 43 villages within Lombok Utara Regency, with a total sample of 215 from 43 BUM Desas across these villages. The SEM-PLS method is employed for data analysis. The research findings indicate that management competency, marketing mix, social capital, and the sustainability of BUM Desa enterprises do not significantly influence the performance of village development in Lombok Utara Regency. Social capital significantly moderates the impact of managerial ability on the success of BUM Desa. The findings of this research are anticipated to enhance theoretical understanding of the mechanisms of social capital, particularly how prolonged retention greatly moderates the impact of managerial competency on the performance of BUM Desa.
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.
Analysis of Measurement of the Quality of Using the Web-Based Computer Based Test (CBT) Application on User Satisfaction Using Servqual and CSI Methods at SMK PGRI 6 Denpasar Triwayuni, I Gusti Ayu; Sudarma, Made; Alit Swamardika, Ida Bagus
Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi) Vol 13 No 1 (2025): Vol. 13, No. 1, April 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIM.2025.v13.i01.p02

Abstract

The web-based Computer Based Test (CBT) application is an innovation in the academic assessment system that replaces the conventional paper-based exam method. This study aims to analyze the quality of CBT application services on user satisfaction at SMK PGRI 6 Denpasar using the Servqual and Customer Satisfaction Index (CSI) approaches. The research sample consisted of 152 students in grades XI and XII. Data were obtained through online questionnaires and analyzed using the Servqual method to identify gaps between user expectations and perceptions, as well as CSI calculations to measure overall satisfaction levels. The results of the analysis show that 90% of indicators have negative gap values ??indicating that user expectations are higher than actual experiences. However, the CSI value of 82.64% is included in the very satisfied category, indicating that the CBT application still provides significant benefits. Therefore, feature development and service improvements are needed to meet user expectations more optimally.
The Effect of Implementing Accounting Information Quality, Performance-Based Budgeting on Local Government Governance (Good Governance) With Management Commitment as A Moderating Variable Siregar, Mercy Irene Christine; Sudarma, Made; Andayani, Wuryan; Purwanti, Lilik
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.858

Abstract

Purpose — This study examines the effect of accounting information quality and performance-based budgeting on local government governance (good governance) in Papua Province, Indonesia, with management commitment as a moderating variable. Design/methodology/approach — A quantitative approach and survey methodology were used, employing questionnaires distributed to 90 leaders across key Regional Apparatus Organizations (BAPPEDA, BPKAD, Communication and Information Service) in 30 regencies/cities. The study analyzed data from 2019 to 2023 and applied Partial Least Squares (PLS) for hypothesis testing. Findings — The results indicate that both accounting information quality and performance-based budgeting positively affect good governance practices at the regional government level. Furthermore, management commitment strengthens the impact of accounting information quality on governance. However, management commitment is found to weaken the effect of performance-based budgeting on good governance. Practical implications — The findings suggest that provincial governments should emphasize improving accounting information quality and consistently nurture management commitment to foster transparency. Leaders should also recognize the importance of monitoring performance budgeting initiatives to maximize their governance benefits. Originality/value — This paper presents empirical evidence from Papua Province, offering unique insights into the moderating effects of management commitment in public sector governance. The results provide valuable guidance for regional governments aiming to enhance good governance through improved accounting practice and managerial engagement.
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 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 Putu Agus Eka Darma Udayana, I Putu Agus Eka I Putu Gede 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 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 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 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 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