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All Journal International Journal of Electrical and Computer Engineering IAES International Journal of Robotics and Automation (IJRA) International Journal of Informatics and Communication Technology (IJ-ICT) Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmu Komputer Jurnal SPEKTRUM Ecotrophic, Journal of Environmental Science TELKOMNIKA (Telecommunication Computing Electronics and Control) Bulletin of Electrical Engineering and Informatics JURNAL MANAJEMEN AGRIBISNIS PROSIDING CSGTEIS 2013 Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Infestasi Jurnal Akuntansi Aktual JUTIK : Jurnal Teknologi Informasi dan Komputer SINTECH (Science and Information Technology) Journal Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) Journal of Computer Science and Informatics Engineering (J-Cosine) Logic : Jurnal Rancang Bangun dan Teknologi International Journal of Engineering and Emerging Technology Jurnal Manajemen Indonesian Journal of Electrical Engineering and Computer Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal SPEKTRUM KREATIF: Jurnal Pengabdian Masyarakat Nusantara Lontar Komputer: Jurnal Ilmiah Teknologi Informasi

Made Sudarma

Udayana University

Author-ID : 437306

Agriculture, Biological Sciences & Forestry Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences

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Detecting Indonesian ambiguous sentences using Boyer-Moore algorithm Risky Aswi Ramadhani; I Ketut Gede Darma Putra; Made Sudarma; I.A.D. Giriantari
TELKOMNIKA (Telecommunication Computing Electronics and Control) Vol 18, No 5: October 2020
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/telkomnika.v18i5.14027

Ambiguous sentences are divided into 3 types namely phonetic, lexical, and grammatical. This study focuses on grammatical ambiguous sentences, grammatical ambiguous sentences are ambiguities that occur due to incorrect grammar, but this ambiguity will disappear once it is used within a sentence. Ambiguous sentences become a big problem when they are processed by a computer. In order for the computer to interpret ambiguous words correctly, this study seeks to develop detection of Indonesian ammbiguous sentences using Boyer Moore algorithm. This algorithm matches ambiguous sentences that are inserted as input with the data set. Then the sentence is being detected whether it contains ambiguous sentences, by calculating the percentage of similarity using cosine similarity method. Cosine similarity system is able to find out the meaning of the sentence. In the data set, the number of ambiguous sentences that can be collected is 50 words. The 50 words consist of ambiguous words data, ambiguous sentences, and ambiguous sentence meanings. This system trial was carried out for 200 times and the accuracy level was 0.935, precision was 0.9320, and Recall was 0.8. While the F-Measure was 0.8061. While the speed for word search 0.003275 seconds.

Determinant of Taxpayer’s Behavioral Intention to Use ESystem in Taxation Reni Surmayanti; Made Sudarma; Roekhudin Roekhudin
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Determinant of Taxpayer’s Behavioral Intention to Use ESystem in Taxation. The purpose ofthis research is to examine the effect of attitude, subjective norms, perceived behavior control,perceived usefulness, perceived ease of use, self-efficacy and amount of information towardstaxpayer’s behavioral intention to use e-system in taxation. This research was conducted in KPPPratama Kuala Tungkal. Data collection method used is survey method by spreading the questionnaire. The sample of research is Personal Taxpayer (WPOP) who use e-system. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. This research foundthatattitude, subjective norms and perceived behavior control does not affect the taxpayer’sbehavioral intention to use e-system in taxation. Perceived usefulness, perceived ease of use,self-efficacy and amount of information affects the taxpayer’s behavioral intention to use esystem in taxation.Keywords: Behavioral intention, e-system, Personal Taxpayer (WPOP).

INSTITUSIONALISASI REFORMASI BIROKRASI (STUDI KASUS PADA BADAN PUSAT STATISTIK) Vony Wahyunurani; Made Sudarma; Bambang Hariadi
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

This study aims to describe the institutionalization of Bureaucratic Reforms carried out by Badan Pusat Statistik. Case study method by institutional theory is useful to explain various types of pressure occurs in institutionalization process of bureaucratic reform. This – which is isomorphism and implemented through coercive pressure – has not been able to realize a fundamental change. This triggers organization to maximize institutionalization through STATCAP-CERDAS Program through mimetic and normative pressures.Keywords: bureaucratic reforms, institutionalism, isomophism

PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA) Isnan Murdiansyah; Made Sudarma; Nurkholis -
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.134 KB)

This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability. This study was conducted at the postgraduate (master) accounting program at the Faculty of Economics andBusiness, University of Brawijaya, Malang. The study used a combination of research methods (Concurrent Embedded Design) by using quantitative and qualitative methods, both in the collection of data and analysis, then compared the data obtained and found which data can be combined and distinguished. The results of this study provide empirical evidence that pressure, opportunity and rationalization have positive effect on student’s academic fraud behavior. It also found that the individual capability have negative effect on student’s academic fraud behavior.Keywords:Academic Fraud behavior, Fraud Diamond, Opportunity, Rationalization, Capability

Analisis SWOT Terhadap Aktivitas Kinerja Disalah Satu UKM Ledre “Anyar Mas” Di Kabupaten Bojonegoro Dea Novim Kartikasari; Made Sudarma
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.163 KB)

Penelitian yang dilakukan adalah study kasus, dimana dalam pengumpulan, pengambilan dan menganalisis data dilaksanakan dengan mengadakan pengamatan secara langsung ke obyek penelitian dengan maksud agar data yang diperoleh dan keterangan yang lengkap sesuai dengan masalah yang dihadapi. Adapun judul penelitian ini adalah “Analisis Swot Terhadap Aktivitas Kinerja Disalah Satu Ukm Ledre ” Anyar Mas” di Kabupaten Bojonegoro”. Tujuan penelitian ini untuk mengetahui pelaksanaan strategi pemasaran yang tepat pada Perusahaan Ledre “Anyar Mas” Padangan – Kabupaten Bojonegoro untuk meningkatkan volume penjualan. Berdasarkan hasil penelitian dan pembahasan yang telah dilakukan maka dapat ditarik kesimpulan yaitu hasil analisis lingkungan internal dapat diperoleh hasil bahwa yang merupakan kekuatan perusahaan yaitu merk produk, pelayanan, discount/ potongan harga, syarat kredit, agen, periklanan, personal selling dan promosi penjualan. Sedangkan yang merupakan kelemahan perusahaan yaitu mengenai harga jual produk dan transportasi, adapun mengenai kualitas dan kemasan produk bersifat netral atau tidak berpengaruh atau netral. Hasil analisis lingkungan eksternal dapat diperoleh hasil bahwa faktor yang merupakan peluang perusahaan yaitu mengenai faktor keadaan ekonomi yang meliputi: adanya penurunan tingkat inflasi, adanya peningkatan pendapatan perkapita masyarakat, pertumbuhan ekonomi. Faktor pemerintah yaitu meliputi pembinaan dan pengembangan dari pemerintah daerah, pelatihan pengemasan, adanya bantuan dalam pendaftaran merek dagang dan adanya bantuan pengikutsertaan dalam pameran yang diselenggarakan pemerintah daerah baik di Bojonegoro maupun kota lain serta adanya tambang minyak di Blok Cepu. Faktor demografi yang menjadi peluang usaha yaitu mengenai peningkatan jumlah penduduk dan usia tidak berpengaruh atau netral. Sedangkan faktor yang merupakan ancaman dari perusahaan yaitu adanya pesaing khususnya perusahaan sejenis. Strategi yang bisa digunakan yaitu dengan menerapkan strategi perluasan pasar atau pengembangan pasar, dengan jalan yaitu peninjauan kembali atas penetapan harga jual produk khususnya untuk kemasan kaleng dan menambah sarana transportasi sehingga dapat mendukung atas pelaksanaan pendistribusian produk.Saran yang dapat diajukan dari hasil penelitian yaitu dalam rangka untuk melakukan pengembangan usaha maka diharapkan perusahaan untuk memperhatikan kondisi internal perusahaan yang merupakan kelemahan perusahaan, dalam hal ini adalah mengenai harga jual produk dan transportasi. Diharapkan perusahaan untuk mengantisipasi atau menghadapi persaingan yang terjadi maka diharapkan perusahaan untuk menggunakan segala bentuk kekuatan yang dimiliki sehingga mampu memberikan suatu kepuasan secara maksimal kepada konsumen.Kata Kunci: Strenght, Weaknesses,Opportunities, Threats

FACTORS AFFECTING EXTERNAL AUDITOR CHANGES: A CASE STUDY ON INDONESIA CAPITAL MARKET FROM PERIODS 2010-2014 Yoni Yogiswara; Made Sudarma
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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

FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA I Gusti Kade Harta Kesuma Wijaya; Made Sudarma
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to know about factors that influence the change of Public Accounting Firm on manufacture companies in Indonesia. This research has examined five variables: reputation of the company (ROA), debt-to-equity ratio (DER), manipulation income (MANIP), audit fees (FEE) and the size of company (ASSET). The population in this research are manufacture companies listed in Indonesia Stock Exchange in 2007-2012. The sampling method is purposive sampling method. There are 107 were included in the sample criteria for 5 years, which the total is 535 samples. Based on the result of logistic regression test, 1 of 5 independent variables which is size of company give effect to the change of Public Accounting Firm. While the other variables which are reputation of companies, debt to equity ratio, manipulation income and audit fees had no influence on the change of Public Accounting Firm. Keywords : change of Public Accounting Firm, reputation of companies, debt to equity ratio , manipulation income , audit fees , size of companies.

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KAP DI KOTA MALANG) Dita Rizky Prahayuningtyas; Made Sudarma
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menganalisis dan membuktikan bukti empiris pengaruh pengalaman, pengetahuan, lama hubungan dengan klien, telaah dari rekan auditor (peer review), tekanan dari klien dan jasa non- audit yang diberikan oleh KAP terhadap kualitas audit. Sampel yang digunakan sebanyak 60 responden yaitu auditor yang terdapat pada 8 kantor akuntan publik di Kota Malang menurut direktori IAPI tahun 2012, 60 data dapat diolah dengan menggunakan Partial Least Square (PLS). Berdasarkan hasil penelitian dapat disimpulkan bahwa pengalaman dalam melaksanakan audit, pengetahuan seorang auditor, telaah dari rekan auditor (peer review), lama hubungan dengan klien, tekanan dari klien, dan jasa non audit yang diberikan oleh KAP berpengaruh terhadap kualitas audit. Kata Kunci : Kualitas Audit, Kompetensi, Independensi, Pengalaman, Pengetahuan, audit tenure, Tekanan klien, Peer review, jasa non- audit.

ANALISIS RASIO KEUANGAN UNTUK MENGETAHUI KINERJA PERUSAHAAN (Studi pada PT. Bumi Resources Tbk Yang Listing di Bursa Efek Indonesia periode 2009-2013) Michael Tanduk Langi Londong Allo; Made Sudarma
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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

PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi Universitas Brawijaya) Yudhistira Bayu Perkasa; Made Sudarma
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.716 KB)

This research aimed to analyze and provide empirical evidence about the effect of motivation on student interest in accounting to follow an Accounting Profession Education in Brawijaya University. The variabels used are quality motivation, career motivation, economic motivation, and social motivation. The population in this research is a student majoring in Accounting S1 2010 which isstill active in the Brawijaya University. Samples used in this research is 67 respondents.The research data used primary data obtained from questionnaire. The analytical method used to test hypothesis in this research is multiple regression analysis method. The data have been obtained are then analyzed using SPSS version 17.0.The results of this research shows that the quality motivation, career motivation, and social motivation have significant influence toward the interest of accounting students to follow an Accounting Profession Education. While economic motivation has no significant influence toward interest of accounting students to follow an Accounting Profession Education. Keywords : Quality Motivation, Career Motivation, Economic Motivation,Social Motivation, Interest, Accounting Profession Education

Co-Authors A. A. K. Oka Sudana A.A Ngurah Narendra A.A Raka Novi Aristi Adi Darmawan Ervanto Adinata Mas Pratama Aggry Saputra Aggry Saputra Agus Aan Jiwa Permana Agus Dharma Ahmad Catur Widyatmoko Ajeng Anandra Anak Agung Kompiang Oka Sudana Anak Agung Ngurah Prawira Yudha Andrew Sumichan Andrew Sumichan Ari Kamayanti Ariyady Kurniawan Muchsin Asri Prameshwari Casya Nova Nitali Ginting Charolina Devi Oktaviana Soleman Charolina Devi Oktaviana Soleman Dandy Pramana Hostiadi Darma Kotama, I Nyoman Darma Putra Dea Novim Kartikasari Dewa Ayu Putri Wulandari Dewa Made Wiharta Dima Nurfitri Apriani Dita Rizky Prahayuningtyas Duman Care Khrisne Erwin Saraswati Faraz Muhammad Aulia Fauziah, Farah Ferry Angga Irawan Gde Brahupadhya Subiksa Hanif Prio Ariantono Hardi yusa Hisyam Rahmawan Suharno Hisyam Rahmawan Suharno I Dewa Made Krisnayana I Dewa Nyoman Anom Manuaba I Dewa Nyoman Anom Manuaba I Gede Abi Yodita Utama I Gede Adnyana I Gede Harsemadi I Gede Herry Juniartha I Gede Sujana Eka Putra I Gede Totok Suryawan I Gede Wira Darma I Gst Agung Alit Wismaya I Gusti Agung Gede Mega Perbawa I Gusti Agung Indrawan I Gusti Agung Komang Diafari Djuni Hartawan I Gusti Kade Harta Kesuma Wijaya I Gusti Made Panji Indrawinatha I Gusti Ngurah Adhy Pradhana I Gusti Ngurah Agung Jaya Sasmita I Gusti Ngurah Agung Surya Mahendra I Gusti Ngurah Agung Surya Mahendra I Gusti Ngurah Gede Agung Suniantara I Gusti Ngurah Rai Dharma Widhura I Gusti Rai Agung Sugiartha I Kadek Agung Bagus Satria Bumi Kelana I Kadek Arya Wiratama I Kadek Dwi Gandika Supartha I Kadek Sastrawan I Kadek Yuda Setiadi I ketut Gede Darma Putra I Ketut Putra Swastika I Komang Yogi Sutrisna I Made Adi Bhaskara I Made Arsa Suyadnya I Made Artawan I Made Budi Sentana I Made Cakra Pustaka1 I Made Dwi Ardiada I Made Dwi Jendra Sulastra I Made Gede Yudiana I Made Gede Yudiyana I Made Oka Widyantara I Made Sukarsa I Made Sukarsa I N Satya Kumara I Nyoman Adi Putra I Nyoman Gunantara I Nyoman Putu Suwindra I Putu Adi Pradnyana Wibawa I Putu Agung Bayupati I Putu Agus Eka Darma Udayana I Putu Agus Eka Darma Udayana, I Putu Agus Eka I Putu Agus Priska Suryana I Putu Alit Putra Yudha I Putu Arya Putrawan I Putu Astya Prayudha I Putu Gd Sukenada Andisana I Putu Oka Wisnawa I Putu Putra Diyastama I Putu Putrayana Wardana I Putu Sugi Almantara I Putu Warma Putra I Wayan Agus Surya Darma I Wayan Eka Krisna Putra I Wayan Suarna Ida Ayu Dwi Giriantari Ida Ayu Listia Dewi Ida Ayu Putu Febri Imawati Ida Bagus A. Swamardika Ida Bagus Agung Eka Mandala Putra Ida Bagus Dwijaya Kesuma Ida Bagus Gede Manuaba Ida Bagus Gede Widnyana Putra Ida Bagus Leo Mahadya Suta Ida Bagus Leo Mahadya Suta Ida Bagus Leo Mahadya Suta Ida Bagus Surya Paramarta IGAM Yoga Mahaputra Irvan Dinda Prakoso Irwansyah Cahya Irwansyah Cahya Adha L Iskandar, Adi Panca Saputra Isnan Murdiansyah IW Dani Pranata Jauzaa Maylia Suhendro Josep Geas Sapalatua Kadek Ary Budi Permana Kadek Ary Budi Permana Kadek Ary Budi Permana Kadek Ary Budi Permana Kheri Arionadi Shobirin Komang Agus Putra Kardiyasa Komang Ayu Triana Indah Komang Budiarta Komang Budiarta Komang Budiarta Komang Isabella Anasthasia Komang Nova Artawan Komang Oka Saputra Komang Sri Utami Lanang Bagus Amertha Lanang Bagus Amertha Leonardus Guido Adi Wungo Lie Jasa Linawati Linawati Luh Gede Putri Suardani Luh Ria Atmarani M. Azman Maricar Made Dinda Pradnya Pramita Made Dinda Pradnya Pramita Made Pasek Agus Ariawan Made Pradnyana Ambara, Made Pradnyana Made Sri Indradewi Adnyana Manuh Artana Michael Tanduk Langi Londong Allo Minho Jo Minho Jo Minho Jo Muhammad Ridwan Satrio Murpratiwi, Santi Ika Naser Jawas Nengah Widiangga Gautama Ni Ketut Novia Nilasari Ni Komang Sri Julyantari Ni Komang Sukri Antariani Ni Luh Gede Pivin Suwirmayanti, S.Kom, MT, Ni Luh Gede Pivin Ni Luh Ratniasih, Ni Luh Ni Made Ananda Putri Pratiwi Ni Made Ari Lestari Ni Made Dwi Antari Ni Putu Sutramiani Ni Wayan Lusiani Ni Wayan Sri Ariyani Nurkholis - Nyoman Gede Yudiarta Nyoman Paramaita Nyoman Pramaita Nyoman Putra Sastra Nyoman Swastika Dharma Pande Made Sutawan Philipus Novenando Mamang Weking Purwania Ida Bagus Gede Putri Sintya Dewi Putri Suardani Putu Agung Ananta Wijaya Putu Angelina Widya Putu Arya Mertasana Putu Bagus Satria Paramartha Putu Risanti Iswardani Putu Wirya Kastawan R. Sapto Hendri Boedi Soesatyo Reni Surmayanti Ricky Aurelius Nutanto Diaz, Ricky Aurelius Rifky Lana Rahardian Risky Aswi R, Risky Rizal W.H. Siagian Rizky Muharram Julyanto Rodrick Benediktus Kainama Roekhudin, Roekhudin Rukmi Sari Hartati Rukmi Sari Hartati Tria Hikmah Fratiwi Vony Wahyunurani Wahyudin Wahyudin Wayan Gede Ariastina Wikan Pradnya Dana, Gde Y. Yuliati Yogiswara Dharma Putra Yogiswara Dharma Putra Yoni Yogiswara Yudhistira Bayu Perkasa Zulfachmi, Zulfachmi

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