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All Journal JURNAL MEDIA INFORMATIKA BUDIDARMA Owner : Riset dan Jurnal Akuntansi
Istian Kriya Almanfaluti
Universitas Muhammadiyah Sidoarjo
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering

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Identifikasi Pola Suara Pada Bahasa Jawa Meggunakan Mel Frequency Cepstral Coefficients (MFCC) Istian Kriya Almanfaluti; Judi Prajetno Sugiono
JURNAL MEDIA INFORMATIKA BUDIDARMA Vol 4, No 1 (2020): Januari 2020
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/mib.v4i1.1793

Abstract

Voice Recognition is a process of developing systems used between computer and human. The purpose of this study is to find out the sound pattern of a person based on the spoken Javanese language. This study used the Mel Frequency Cepstral Coefficients (MFCC) method to solve the problem of feature extraction from human voices. Tests were carried out on 4 users consisting of 2 women and 2 men, each saying 1 word "KUTHO", the word pronounced 5 times. The results of the testing are to get a sound pattern from the characteristics of 1 person with another person so that research using the MFCC method can produce different sound patterns
Pendeteksian Financial Statement Fraud dengan Menggunakan F-Score Model : Perspektif Fraud Pentagon Theory Ruci Arizanda Rahayu; Wiwit Hariyanto; Istian Kriya Almanfaluti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1575

Abstract

This study aims to determine the partial effect of financial stability, financial targets, ineffective of monitoring, quality of external audit, change in auditors, change in directors, frequency number of CEO's picture on financial statement fraud in mining companies listed on the IDX. 2021. This study used a quantitative approach and the sample collection method in this study used purposive sampling and obtained as many as 18 companies as samples. The type of data used in this study is secondary data sourced from the company's financial reports and annual reports obtained directly from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple regression analysis which is processed using the SPSS program. Based on the results of research conducted on 18 mining sector companies for the 2020 and 2021 periods it concluded that the financial stability variable as measured by ACHANGE did not have a significant effect on financial statement fraud, the financial target variable as measured by ROA had a significant effect on financial statement fraud, the ineffective variable of monitoring measured by BDOUT has no significant effect on financial statement fraud, the quality of external audit variable as measured by AUD has no significant effect on financial statement fraud, the change in auditor variable as measured by CPA has no significant effect on financial statement fraud, the change in director variable as measured with DCHANGE it has no significant effect on financial statement fraud and the frequency number of CEO's picture variable has no significant effect on financial statement fraud.
Co-Authors Judi Prajetno Sugiono Ruci Arizanda Rahayu Wiwit Hariyanto