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Analysis of the Role of Internal Audit in Enhancing Company's Internal Control Sari, Dian Kartika
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v2i1.369

Abstract

This study aims to explore the role of internal audit in enhancing a company's internal control system by examining internal audit practices, perceptions of internal control effectiveness, and the impact of internal audit recommendations. The research employs a qualitative approach, utilizing interviews and document analysis to gather data from participants representing various organizations. Results reveal significant variations in internal audit practices influenced by organizational size, industry dynamics, and regulatory frameworks. Despite these variations, internal audit functions universally serve as guardians of organizational integrity, providing independent assurance regarding internal control effectiveness. Participants expressed diverse perceptions of internal control effectiveness, citing resource constraints, inadequate training, and communication gaps as common challenges. However, internal audit was unanimously recognized as crucial in enhancing internal controls, offering independent assurance and promoting a culture of compliance and ethical behavior. Internal audit recommendations often led to tangible improvements in internal control systems, although challenges related to resource allocation and change management were reported. Theoretical implications highlight the multifaceted nature of internal audit functions and their critical role in organizational governance, while managerial implications emphasize the need for strategic resource allocation, prioritization, and change management initiatives. This research contributes to the understanding of internal audit practices and their impact on organizational effectiveness.
Detection of Vulgarity in Anime Character: Implementation of Detection Transformer Suciati, Amalia; Sari, Dian Kartika; Yunus, Andi Prademon; Amaliah, Nuuraan Rizqy
JURNAL TEKNIK INFORMATIKA Vol. 18 No. 1: JURNAL TEKNIK INFORMATIKA
Publisher : Department of Informatics, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jti.v18i1.46064

Abstract

Vulgar and pornographic content has become a widespread issue on the internet, appearing in various fields include anime. Vulgar pornographic content in anime is not limited to the sexuality genre; anime from general genres such as action, adventure, and others also contain vulgar visual. The main focus of this research is the implementation of the Detection Transformer (DETR) object detection method to identify vulgar parts of anime characters, particularly female characters. DETR is a deep learning model designed for object detection tasks, adapting the attention mechanism of Transformers. The dataset used consists of 800 images taken from popular anime, based on viewership rankings, which were augmented to a total of 1,689 images. The research involved training models with different backbones, specifically ResNet-50 and ResNet-101, each with dilation convolution applied at different stages. The results show that the DETR model with a ResNet-50 backbone and dilation convolution at stage 5 outperformed other backbones and dilation configurations, achieving a mean Average Precision of 0.479 and  of 0.875. The other result is dilated convolution improves small object detection by enlarging the receptive field, applying it in early stages tends to reduce spatial detail and harm performance on medium and large objects. However, the primary focus of this research is not solely on achieving the highest performance but on exploring the potential of transformer-based models, such as DETR, for detecting vulgar content in anime. DETR benefits from its ability to understand spatial context through self-attention mechanisms, offering potential for further development with larger datasets, more complex architectures, or training at larger data scales.
Web Platform for Automated Detection of Abnormal Red Blood Cells Using Computer Vision Hasanah, Qonitatul; Fitri, Zilvanhisna Emka; Phoa, Victor; Sari, Dian Kartika
International Journal of Healthcare and Information Technology Vol. 3 No. 2 (2026): January
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/ijhitech.v3i2.6718

Abstract

Accurate identification of red blood cell (RBC) morphological abnormalities is essential for anemia screening and hematological assessment; however, manual microscopic examination remains time-consuming, subjective, and highly dependent on expert availability. While recent deep learning studies have demonstrated promising accuracy in RBC classification, many focus primarily on model performance without addressing practical deployment constraints or system-level integration for routine laboratory use. In this study, a web-based prototype system for automated RBC abnormality classification is proposed using a lightweight MobileNetV2 architecture. The dataset consisted of 1,320 microscopic blood smear images collected from Klinik & Laboratorium Parahita in Jember and Surabaya, covering six RBC categories with balanced class distribution. All images were anonymized and verified by a certified clinical pathologist prior to use. The model was trained using transfer learning and evaluated on a held-out test set to assess generalization performance. The proposed model achieved a test accuracy of 89.77%, with consistent precision, recall, and F1-score across classes, indicating reliable multi-class classification performance. Analysis of misclassified samples revealed uncertainty primarily between morphologically similar RBC types, reflected by lower confidence scores. These results demonstrate that lightweight deep learning models can provide effective and efficient support for RBC morphology analysis when integrated into an accessible web-based system. The proposed approach contributes a deployment-oriented diagnostic support tool that has the potential to assist laboratory professionals by improving screening efficiency and consistency while preserving clinical oversight.
Lip balm Ekstrak Kulit Buah Tampoi: Formulasi, SPF dan Uji Iritasi Rahman, Ika Ristia; Kurnianto, Erwan; Sari, Dian Kartika; Hairunnisa, Hairunnisa; Puspita, Weni
Jurnal Ilmiah Farmako Bahari Vol 17 No 1 (2026): Jurnal Ilmiah Farmako Bahari
Publisher : Faculty of Mathematic and Natural Science, Garut University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jifb.v17i1.43301

Abstract

Kulit buah tampoi (Baccaurea macrocarpa) diketahui mengandung senyawa flavonoid dan polifenol yang berpotensi sebagai tabir surya alami. Penelitian ini bertujuan untuk memformulasikan ekstrak etanol kulit buah tampoi dalam sediaan Lip balm serta mengevaluasi stabilitas fisik, nilai Sun Protection Factor (SPF), persentase transmisi eritema dan pigmentasi, serta uji iritasi. Lip balm diformulasikan 0,1% ekstrak kulit buah tampoi dalam tiga formula dengan variasi konsentrasi Tween 80 (2%, 3%, dan 4%). Evaluasi fisik meliputi uji organoleptis, homogenitas, pH, daya sebar, daya oles, dan titik leleh, serta uji stabilitas menggunakan metode cycling test selama enam siklus. Formula terbaik selanjutnya diuji nilai SPF menggunakan metode Mansur dan A.J. Petro, uji transmisi eritema dan pigmentasi, serta uji iritasi kulit. Hasil penelitian menunjukkan seluruh formula memiliki karakteristik fisik yang baik, homogen, pH 5, dan titik leleh 52°C. Formula dengan Tween 80 3% menunjukkan stabilitas fisik terbaik setelah uji cycling test. Formula ini memiliki nilai SPF sebesar 10,906 (metode Mansur) dan 2,094 (metode A.J. Petro), serta nilai transmisi eritema 9,12% dan transmisi pigmentasi 71,95% yang tergolong kategori regular suntan. Uji iritasi menunjukkan tidak adanya reaksi iritasi pada seluruh panelis. Dapat disimpulkan bahwa Lip balm ekstrak etanol kulit buah tampoi (Baccaurea macrocarpa) berpotensi sebagai sediaan tabir surya alami yang stabil, aman, dan efektif untuk perlindungan bibir.
Bridging the Digital Divide: Enhancing Teacher Competencies for Student-Centered Learning Through Microsite Development Dewi, Atika Ratna; Yuniati, Trihastuti; Arifa, Amalia Beladinna; Sari, Dian Kartika; Alika, Shintia Dwi
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/bn5jwa48

Abstract

Elementary school teachers at Tumiyang 1 Public Elementary School face significant challenges in adopting digital technology effectively with 73% having no prior knowledge of microsites and limited skills in creating interactive digital learning media. This digital literacy gap, common in rural educational contexts, results in conventional teaching methods that fail to engage today’s digital generation effectively. To address these challenges, a two-day intensive microsite creation training program was implemented using a participatory approach through hands-on training, mentoring, and product-based evaluation. The program consisted of three main stages, preparation, implementation, and evaluation and monitoring. Teachers learned to create web-based learning media using Google Sites and S.Id, integrating various digital resources, including Google Drive, Google Forms, YouTube, and Canva. Post-training evaluation revealed universally positive outcomes that most of the participants gained understanding of microsites, with all teachers successfully creating functional, content-rich microsites tailored to their subject areas. All participants expressed interest in further learning and rated the training as effective with clear and accessible materials. This program successfully bridged the digital competence divide, empowering rural teachers as agents of change capable of creating adaptive, interactive learning environments and contributing to educational equity between urban and rural areas.