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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Proceeding International Conference on Information Technology and Business Jurnal Akuntansi Multiparadigma Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Teknologi dan Sistem Komputer Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Jurnal Sains dan Informatika Prosiding Seminar Nasional Darmajaya Jurnal Teknoinfo ILKOM Jurnal Ilmiah JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) J-SAKTI (Jurnal Sains Komputer dan Informatika) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Tekno Kompak Building of Informatics, Technology and Science Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Kesatuan Indonesian Journal of Electrical Engineering and Computer Science JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA JTIKOM: Jurnal Teknik dan Sistem Komputer Jurnal Informatika dan Rekayasa Perangkat Lunak Jurnal Data Mining dan Sistem Informasi Jurnal Teknologi dan Sistem Informasi Journal Social Science And Technology For Community Service KLIK: Kajian Ilmiah Informatika dan Komputer ABDI EQUATOR Educoretax J-SAKTI (Jurnal Sains Komputer dan Informatika) Insearch: Information System Research Journal Jurnal Ilmiah Sistem Informasi Akuntansi (JIMASIA) Jurnal Akuntansi dan Keuangan Journal of Engineering and Information Technology for Community Service Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah Edutic : Pendidikan dan Informatika Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
., Rusliyawati
Universitas Teknokrat Indonesia
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ANALISIS EFEKTIVITAS, EFISIENSI, DESENTRALISASI FISKAL DAN RASIO KETERGANTUNGAN KEUANGAN DAERAH KABUPATEN KUBU RAYA Dewi, Nabila Alfanisa; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kn11vv60

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Daerah Kabupaten Kubu Raya dengan menggunakan rasio efektivitas, rasio efisiensi, rasio desentralisasi fiskal, dan rasio ketergantungan keuangan daerah. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan memanfaatkan data sekunder berupa Laporan Realisasi Anggaran Pemerintah Kabupaten Kubu Raya tahun 2019–2023 yang diperoleh melalui studi dokumentasi. Hasil penelitian menunjukkan bahwa rasio efektivitas memiliki nilai rata-rata sebesar 97,38%, yang termasuk dalam kategori cukup efektif. Selanjutnya, rasio efisiensi memiliki rata-rata sebesar 86,81%, yang tergolong efisien. Sementara itu, rasio desentralisasi fiskal menunjukkan nilai rata-rata sebesar 11,34%, yang termasuk dalam kategori rendah. Adapun rasio ketergantungan keuangan daerah memiliki rata-rata sebesar 82,5%, yang dikategorikan sangat tinggi. Temuan ini mengindikasikan bahwa meskipun pengelolaan keuangan daerah telah berjalan secara efisien dan cukup efektif, tingkat kemandirian fiskal masih tergolong rendah. Oleh karena itu, diperlukan upaya peningkatan Pendapatan Asli Daerah (PAD) serta optimalisasi potensi ekonomi lokal agar pemerintah daerah dapat memperkuat kemandirian fiskal dan mengurangi ketergantungan terhadap dana transfer dari pemerintah pusat.
PENYULUHAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM DI KOTA PONTIANAK Heniwati, Elok; Yantiana, Nella; Desyana, Gita; Noviarty, Helisa; Rusliyawati, Rusliyawati; Samosir, Nelly L
ABDI EQUATOR Vol 6, No 1 (2026): Maret 2026
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v6i1.106097

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Pontianak dalam menyusun laporan keuangan yang sederhana, sistematis, dan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan dilaksanakan melalui tiga tahapan, yaitu penyuluhan teoritis, workshop praktis, dan sesi diskusi serta pendampingan. Sebanyak 35 peserta mengikuti kegiatan ini, dan hasil evaluasi menunjukkan adanya peningkatan signifikan pemahaman akuntansi, ditunjukkan oleh peningkatan nilai rata-rata dari pre-test ke post-test. Peserta juga menunjukkan minat tinggi untuk menerapkan pencatatan keuangan dalam kegiatan usaha mereka. Kegiatan ini membuktikan bahwa pendekatan partisipatif melalui praktik langsung sangat efektif dalam meningkatkan literasi keuangan pelaku UMKM. Kegiatan ini juga mendorong peserta untuk mulai menerapkan sistem pencatatan keuangan sederhana sebagai dasar pengambilan keputusan bisnis dan akses permodalan.
Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada POLRESTA Pontianak Kota Agustina, Monika; Haryono, Haryono; Astarani, Juanda; Rusliyawati, Rusliyawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10130

Abstract

This study aims to analyze the influence of human resource (HR) competence, the use of information technology, and internal control systems on the quality of financial statements at Polresta Pontianak Kota. The research employed an associative approach using a survey method through questionnaires distributed to 35 respondents from divisions directly involved in financial management. Data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression, as well as partial (t-test) and simultaneous (F-test) hypothesis testing. The results indicate that HR competence in accounting and internal control systems have a positive and significant effect on the quality of financial statements, while the use of information technology does not have a significant effect. Simultaneously, the three independent variables significantly affect the quality of financial statements, with a contribution of 41.9%, while the remaining 58.1% is explained by other factors outside this study. These findings emphasize the importance of improving HR competence and strengthening internal control systems to produce reliable, transparent, and accountable financial statements within Polresta Pontianak Kota.
Analysis of recommendations for recipients of COVID-19 cash social assistance financing the ministry of social affairs Susanto, Erliyan Redy; Rusliyawati, Rusliyawati; Wantoro, Agus; Purnama, Citra Andini; Diasari, Itce
ILKOM Jurnal Ilmiah Vol 14, No 2 (2022)
Publisher : Prodi Teknik Informatika FIK Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/ilkom.v14i2.1138.126-133

Abstract

In order to solve the problems that exist in the economic aspect due to the COVID-19 pandemic in Indonesia, the government has implemented various programs related to economic recovery. One of these programs is cash social assistance (BST). During the implementation of the social assistance program in various regions, it was reported that the recipients of the program were not properly targeted. Based on the results of a survey from one of the leading universities in Indonesia, it is known that many social assistance programs related to the impact of the COVID-19 pandemic are suspected to have not been in accordance with their designation. Based on this, the research was conducted in Bandar Lampung City. The purpose of this study is to conduct an analysis for recommendations for prospective BST recipients, namely people affected by Covid-19. The method used is profile matching by taking samples in the Jagabaya village, Bandar Lampung City. The criteria used include the work of the head of the family, wife's work, home status, number of dependents and ID cards. Based on the results of an interview with one of the BST officials in Bandar Lampung City, in this study the criteria were grouped into core factors and secondary factors. The results of the research can be used by stakeholders as recommendations for prospective BST recipients in Bandar Lampung City. Based on the results of an interview with one of the BST officials in Bandar Lampung City, in this study the criteria were grouped into core factors and secondary factors. The results of the research can be used by stakeholders as recommendations for prospective BST recipients in Bandar Lampung City. Based on the results of an interview with one of the BST officials in Bandar Lampung City, in this study the criteria were grouped into core factors and secondary factors. The results of the research can be used by stakeholders as recommendations for prospective BST recipients in Bandar Lampung City.
Deteksi Dini Stunting pada Balita Menggunakan 1D Convolutional Neural Network (1D-CNN) pada Data Antropometri Numerik Siregar, Vidry Anggelia; Rusliyawati, Rusliyawati
Building of Informatics, Technology and Science (BITS) Vol 7 No 4 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/bits.v7i4.9384

Abstract

Stunting remains a major public health challenge in Indonesia, with a national prevalence of 21.6%. Its impact extends beyond impaired physical growth to affect cognitive development and long-term productivity. Early detection is typically performed through manual anthropometric measurements and Z-score calculations, which are relatively impractical and prone to computational errors, especially in resource limited settings. This study proposes a one-dimensional convolutional neural network (1D-CNN) based approach to detect stunting in children under five using numerical anthropometric data of age, sex, and height without manual feature engineering. The model was evaluated on 120,999 samples and achieved a recall of 99.3%, with only 4 out of 552 stunting cases going undetected, demonstrating strong ability to minimize false negatives in the context of public health screening. In comparison, the Random Forest model achieved 99.9% accuracy and an F1-score of 98.2%, demonstrating excellent overall classification performance. Nevertheless, 1D-CNN offers architectural advantages through automatic representation learning based on one-dimensional signal structures, making it more adaptable to the inclusion of sequential variables, the integration of longitudinal growth sensor data, and the development of future IoT based monitoring systems. Therefore, the proposed approach is not only competitive in detection performance but also provides greater scalability and flexibility for the continued development of digital screening systems at the primary healthcare level.
Co-Authors Ade Dwi Putra Adi Sucipto, Adi Adit Nurmansyah Agung Prabowo Agus Wantoro Agustina, Monika Alita, Debby Alita, Deby Ambrosius, Niko Ferdianto Andri Pratama Angeline, Velicia Anggun Dwi Suryani Anton Mahendra Anton Mahendra Apri Candra Widyawati Apri Candra Widyawati Ardianto, Maygi Ardimansyah Ardimansyah Ari Sulistiawati Ari Sulistyawati Arief Budiman Arry Verdian Ayu Febriani Bahtiar Ayu Febriyani Bachtiar Ayu Puspita Sari A’inun Hayat Betty Kusumaning Tias Candra Widyawati, Apri Dalimunthe, Ernando Damayanti Damayanti Damayanti Damayanti Damayanti, Damayanti Damayanti, Fera Damayanti, Uci Dedi Darwis Desyana, Gita Dewi, Nabila Alfanisa Dian Novita Diasari, Itce Dimas Aminudin Saputra Dwi Prihatini Elok Heniwati Erliyan Redi Susanto Erliyan Redi Susanto Erliyan Redy Susanto Ernain Ernain Febrizal Nata Prawira Frederick Rafael Tambunan Gomes Soares, Teotino H Haryono Hadibrata, Exsa Hamzani, Umiaty Handika, H Harpidalinda, Sopia Haryo Katlu, Mychel Gabrielli Haryono Haryono Helisa Noviarty Hermansyah Putra Pane Hotben, Hotben Ika Nur Azmi Ikhsan, Syarbini Imam Ahmad Imelda Sinaga, Imelda Inge, Ihgnasia Jafar Fakhrurozi Jessica, Meryana Juanda Astarani Jusmawati Jusmawati, Jusmawati Karpriana, Angga Permadi Kesuma, Febriza Puja Khasanah, Magnalia Restu Khristina Yunita Kristina Mawarni Kurnia Muludi Lestari, Peni Puji M. Ghufroni An'ars Margaret, Eveline Muhamad Fitratullah Muhammad Andri Setyadi Muharni, Sita Muhsin Muhsin Muhsin, Haryono, Napianto, Riduwan Neltiani, Andini Neneng Neneng Nerva Juniari Manalu Nina Febriana Dosinta Nirwana Hendrastuty Novia Agus Mila Nurhasan Nugroho Perdana, Andreas Permata Permata Pratama, Nanda Saputra Priliyani Hana Primawan Adrian Sitinja Purnama, Citra Andini Putra, Novrialdi Budi Putri, Aurelia Anaya Qadhli Jafar Adrian Ramadini, Puput Artha Richnady, Wishen Rini Nuraini, Rini Rudi Kurniawan Rudy Kurniawan Samosir, Nelly L Saputra, Muhammad Ridho Saputra, Yuda Satria, M.Najib Dwi Sefrizal Nata Prawira Septi Nurul Arifah SERLI WIDIASTUTI Setiawan, Chandra Bagus Shaqilah, Diva Atari Siregar, Muhammad Asgaff Aznan Siregar, Vidry Anggelia Siska Damayanti Siti Nurhayati Sulistiawati, Ari Sumarni, Itin Susanto, Erliyan Redy Sutyarso Sutyarso Syahirul Alim Taufik Hidayat Tien Yulianti Tien Yulianti Tithania Marta Putri Tiya Nurfauziah Tonggiroh, Mursalim Trianto, Joko Ulum, Faruk Veithzal Rivai Zainal Very Hendra Saputra Wahyudi, Agung Deni Windy Oktavia Yantiana, Nella YOHANA TRI UTAMI, YOHANA TRI Yuri Rahmanto Yusra Fernando Zul Fahnur Zakaria