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All Journal JURNAL AKUNTANSI DAN AUDITING Perfecting a Video Game with Game Metrics Jurnal Akuntansi Multiparadigma Journal of Innovation and Applied Technology Jurnal Teknologi Informasi dan Ilmu Komputer Journal of Accounting and Investment Journal of Information Technology and Computer Science Jurnal Ilmiah Wahana Akuntansi JAST : Jurnal Aplikasi Sains dan Teknologi The Indonesian Journal of Accounting Research

Sutrisno Sutrisno

Universitas Brawijaya

Author-ID : 2453328

Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

Published : 13 Documents Claim Missing Document

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PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance asmoderating variable. The concept of expropriation practices in this study is measured by related partytransaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE).Analytical technique used is hierarchical regression analysis for testing hypotheses developed in thisstudy. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this studyfails to prove effect of company’s ownership through pyramid structure, and related party transactiondisclousure on expropriation practices. Furthermore, this study indicates the corporate governance canto increase the level of related party transactions disclosure, but has not been to reduce the expropriationpractices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controllingshareholders, especially the problem of information asymmetry, which can be minimized by the role ofcorporate governance.

Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor? Firda Ayu Amalia; Sutrisno Sutrisno; Zaki Baridwan
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This research was aimed to empirically examine the effect of independence and audit procedure on audit quality with time budget pressure as moderator variable. The population comprised auditors working on Public Accountant Office (KAP) in East Java, while the samples consisted of 45 respondents. This study used a survey technique is by questionnaire as data collection techniques. The PLS was used for data analysis. The result showed that the independence and audit procedure positively affected the audit quality. The variable of time budget pressure as moderator was capable to enfeeble the relation between the independence and audit quality, and also to reinforce the relation between audit procedure and audit quality. The results of this study have provided support for Agency theory. A quality audit can reduce information asymmetry so as to minimize moral hazard actions by management.

Audit System Development for Government Institution Documents Using Stream Deep Learning to Support Smart Governance Imam Cholissodin; Arief Andy Soebroto; Sutrisno Sutrisno
Journal of Information Technology and Computer Science Vol. 4 No. 1: June 2019
Publisher : Faculty of Computer Science (FILKOM) Brawijaya University

Document audit system is a means of evaluating documents on the results of delivering information, administrative documentary evidence in the form of texts or others. Currently, these activities become easier with the presence of computer technology, smartphones, and the internet. One of the examples is the documents created by various government institutions whether local, city and central government. The instance is online-published documents that are shaded by certain government institutions. Before the documents are published or used as an archive or authentic evidence for reporting or auditing activities, the documents must go through the editing stage to correct if there are errors and deficiencies such as spelling errors or incomplete information. In the editing process, however, a person may not be able to escape from making mistakes that result in the existence of writing errors after the editing process before the submission. Word spelling mistakes can change the meaning of the conveyed knowledge and cause misunderstanding of information to the readers, especially for assessors or the audit team. Based on the problem, the researcher intends to assist the work of the audit preparation team in document analysis by proposing a system capable of detecting word spelling errors using the Dictionary Lookup method from Information Retrieval (IR) and Natural Language Processing (NLP) science combined with Stream Deep Learning algorithms. Dictionary Lookup method is considered effective in determining the spelling of words that are true or false based on Lexical Resource. In addition, String Matching method that has been developed can correct word-writing errors correctly and quickly.Keywords: spelling mistake detection, dictionary lookup, audit of government institution documents, stream deep learning

Prediction of rainfall using improved deep learning with particle swarm optimization Imam Cholissodin; Sutrisno Sutrisno
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.v18i5.14665

Rainfall is a natural factor that is very important for farmers or certain institutions to predict the planting period of a plant. The problem is that rainfall is very difficult to predict. Trials to get optimal rainfall prediction have been carried out by BMKG through research with variety of methods in various fields, including meteorology, climatology and geophysics. The results of the study unfortunately obtained a less optimal success rate in predicting rainfall. Today, there are many new methods for predicting events. These methods include Deep Learning (DL) and Particle Swarm Optimization (PSO). The use of the Deep Learning method is very susceptible to initial weights that are less than optimal, so it requires a process of optimization using a metaheuristic technique, which is the PSO algorithm, because this algorithm has a level of complexity that is much lower than genetic algorithms. In this study, this method is utilized to predict rainfall by determining the exact regression equation model according to the number of layers in hidden nodes based on the size of the kernel and the weight between the layers. This research is approved achieved get more optimal rainfall prediction results that those of previous research that without optimization with PSO.

Sistem Monitoring Aliran Sungai dan Lingkungan Berbasis Smart Environment di RW 03 Kelurahan Kauman Kota Malang Sutrisno Sutrisno; Imam Cholissodin; Arief Andy Soebroto; Muh Arif Rahman
JAST : Jurnal Aplikasi Sains dan Teknologi Vol 5, No 1 (2021): EDISI JUNI 2021
Publisher : Universitas Tribhuwana Tunggadewi Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jast.v5i1.2259

Monitoring of the rivers state and the environment of roads in the city center is often still inadequate. For example, garbage is often found in the river, while on the roads, there is still not yet a sound security system. Kauman RT 03 RW III Klojen Malang is one of the densely populated regions and is located in the center (point of zero) of Malang city at the time ago still does not have a security system or security guard and there is a river flow which is often found garbage piling up and often causes flooding when it rains heavy. Based on field conditions in Kauman and meetings with residents represented by several RT heads in RW 03 Kauman, Klojen Malang requires the use of a smart environment and CCTV technology integration. Therefore the result of dedication to society to apply CCTV's technology, so it has been used at Kauman for environmental and security monitoring. Considering the high level of the busyness of the urban at Kauman, with providing it, they can be monitoring the environment by automatically systems continuously 24 hours every day. Therefore, the system has been being able to facilitate and help people to monitor the environment and river flow to be more effective, efficient, and modern. ABSTRAKMonitoring keadaan sungai dan lingkungan ruas jalan pada masyarakat tengah kota seringkali masih belum memadai. Di aliran sungai misalnya, masih sering dijumpai sampah yang menumpuk, sedangkan di ruas jalan masih belum dijumpai sistem keamanan yang baik. Kampung Kauman RT 03 RW III kecamatan Klojen Kota Malang merupakan salah satu kampung yang padat penduduk dan berada di pusat (titik nol) kota saat ini belum memiliki sistem keamanan ataupun satpam dan terdapat aliran sungai yang seringkali dijumpai sampah menumpuk bahkan sering menyebabkan banjir bila hujan deras. Berdasarkan kondisi lapangan di kampung Kauman dan pertemuan dengan warga yang diwakili oleh beberapa ketua RT di wilayah RW 03 Kauman yang membutuhkan pemanfaatkan integrasi teknologi smart environment dan teknologi CCTV. Hasil kegiatan pengabdian masyarakat telah dapat secara optimal dimanfaatkan untuk memenuhi kebutuhan pengawasan ataupun monitoring lingkungan tersebut. Mengingat tingkat kesibukan masyarakat perkotaan yang tinggi, dengan adanya sistem monitoring mereka dapat mengambil manfaat besar dengan dikembangkannya sistem pengawasan aliran sungai dan lingkungan yang bisa bekerja secara otomatis dan kontinyu selama 24 jam. Sistem yang dibuat telah mampu memudahkan sekaligus membantu masyarakat untuk monitoring lingkungan dan aliran sungai secara lebih efektif, efisien, dan modern.

Prediction of Rainfall using Simplified Deep Learning based Extreme Learning Machines Imam Cholissodin; Sutrisno Sutrisno
Journal of Information Technology and Computer Science Vol. 3 No. 2: November 2018
Publisher : Faculty of Computer Science (FILKOM) Brawijaya University

Prediction of rainfall is needed by every farmer to determine the planting period or for an institution, eg agriculture ministry in the form of plant calendars. BMKG is one of the national agency in Indonesia that doing research in the field of meteorology, climatology, and geophysics in Indonesia using several methods in predicting rainfall. However, the accuracy of predicted results from BMKG methods is still less than optimal, causing the accuracy of the planting calendar to only reach 50% for the entire territory of Indonesia. The reason is because of the dynamics of atmospheric patterns (such as sea-level temperatures and tropical cyclones) in Indonesia are uncertain and there are weaknesses in each method used by BMKG. Another popular method used for rainfall prediction is the Deep Learning (DL) and Extreme Learning Machine (ELM) included in the Neural Network (NN). ELM has a simpler structure, and non-linear approach capability and better convergence speed from Back Propagation (BP). Unfortunately, Deep Learning method is very complex, if not using the process of simplification, and can be said more complex than the BP. In this study, the prediction system was made using ELM-based Simplified Deep Learning to determine the exact regression equation model according to the number of layers in the hidden node. It is expected that the results of this study will be able to form optimal prediction model.Keywords: prediction, rainfall, ELM, simplified deep learning

Auditor Tenure and Audit Quality: Evidence of Mandatory Auditor Rotation in Indonesia AGUS FREDY MARADONA; SUTRISNO SUTRISNO; GRAHITA CHANDRARIN
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.220

The main objective of this research is to investigate the effect of auditor tenure, both in the audit-firm tenure dimension and in the audit-partner tenure dimension, on audit quality. Debate over auditor rotation has been recurring recently, especially when this requirement is included in the proposed public accountant act. Our study is meant to provide empirical evidence for the debate surrounding the auditor rotation requirements in Indonesia. In this study, we identify the length of auditor tenure from the signature of audit-partner in charge on the independent auditor report. We are able to do so since unlike the U.S., the independent auditor reports in Indonesia expose name and signature of the audit-partner in charge. Using modified Jones model of discretionary accruals as our measure of audit quality, we test our hypothesis on our sample of 1,100 firm-year observations from 212 companies for the period of 1995 to 2001. We find that: (1) audit-firm tenure positively affects audit quality; (2) audit-partner tenure does not affect audit quality; and (3) there is an incremental positive effect of audit-firm tenure on audit quality which cannot be explained by audit-partner tenure. Our results suggest that there is an increase in audit quality along with an increase in audit-firm tenure. However, it also suggests that the results of this research do not support the mandatory audit-firm rotation required by the Indonesian government.

Pembuatan Pupuk Organik Cair Berbasis Limbah Padat Biogas Pada Peternak Sapi Perah Sekar Sari "Setia Kawan" Desa Tutur Kabupaten Pasuruan Siti Mariyah Ulfa; Lukman Hakim; Sutrisno Sutrisno
Journal of Innovation and Applied Technology Vol 4, No 1 (2018)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Brawijaya

Pengenalan pembuatan pupuk organik cair dari limbah padat biogas yang diperkaya oleh unsur Nitrogen (N) telah dilakukan pada peternak sapi perah di Desa Tutur Kabupaten Pasuruan. Desa Tutur. Pupuk organik cair diproduksi dengan menggunakan fermentor portabel kapasitas 60 L dan difermentasi selama 21-30 hari. Bahan dasar yang digunakan adalah limbah padat biogas, air dan starter EM4. Hasil analisis pupuk cair yang dibuat dengan perbandingan limbah biogas dan air 1:5 menunjukkan peningkatan kadar unsur N dari 0,77% menjadi 1,16%. Pupuk yang dihasilkan digunakan oleh peternak untuk budidaya rumput gajah dan tanaman bungan krisan.

LUAS PENGUNGKAPAN DAN DAMPAKNYA TERHADAP ASIMETRI INFORMASI PERUSAHAAN DI BURSA EFEK INDONESIA Sigit Kurnianto; Sutrisno Sutrisno; Erwin Saraswati
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Luas Pengungkapan dan Dampaknya Terhadap Asimetri Informasi Perusahaan di Bursa Efek Indonesia (Studi pada Perusahaan Sektor Keuangan). Penelitian ini bertujuan menganalisis pengaruh Corporate Governance dan Karakteristik Perusahaan terhadap Luas Pengungkapan dan pengaruh Luas Pengungkapan terhadap Asimetri Informasi. Studi ini dilakukan pada perusahaan di sektor keuangan yang go public di Indonesia periode 2008 - 2010. Dengan menggunakan multiple regression dan simple regression analysis ditemukan hasil bahwa Komposisi Dewan Komisaris Independen, Ukuran Perusahaan, Profitabilitas berpengaruh positif terhadap Luas Pengungkapan dan Likuiditas berpengaruh negatif terhadap Luas Pengungkapan. Selain itu, Luas Pengungkapan berpengaruh negatif terhadap Asimetri Informasi. Abstract: Extensive Disclosure and Its Impact on Corporate Information Asymmetry in The Indonesia Stock Exchange (Studies in Financial Sector Company). This study aims to analyze the influence of Corporate Governance and Corporate Characteristics on Extensive Disclosure; and the influence of Extensive Disclosure on Information Asymmetry. The study was conducted on companies in the financial sector which have been go public in Indonesia from 2008 to 2010. By using multiple regression and simple regression analysis, the result indicates that The Board of Independent Commissioners Composition, Company Size, Profitability have given positive influence on Extensive Disclosure; and Liquidity negatively affect on Extensive Disclosure. In addition, the influence of Extensive Disclosure has negative effect on Information Asymmetry.

Optimasi Kandungan Gizi Susu Kambing Peranakan Etawa (PE) Menggunakan ELM-PSO Di UPT Pembibitan Ternak Dan Hijauan Makanan Ternak Singosari-Malang Imam Cholissodin; Sutrisno Sutrisno; Arief Andy Soebroto; Latifah Hanum; Canny Amerilyse Caesar
Jurnal Teknologi Informasi dan Ilmu Komputer Vol 4, No 1: Maret 2017
Publisher : Fakultas Ilmu Komputer, Universitas Brawijaya

AbstrakSusu merupakan salah satu sumber protein hewani yang mengandung semua zat yang dibutuhkan tubuh. Ternak penghasil susu utama di Indonesia yaitu sapi perah, namun produksi susunya belum dapat mencukupi kebutuhan masyarakat. Alternatifnya adalah kambing peranakan etawa (PE). Tingginya kualitas kandungan gizi susu sangat dipengaruhi oleh beberapa faktor salah satunya, yaitu faktor pakan. Bagian peternakan kambing PE di UPT Pembibitan Ternak dan Hijauan Makanan Ternak Singosari-Malang masih menghadapi permasalahan, yaitu rendahnya kemampuan dalam memberikan komposisi pakan terhadap kambing PE. Kekurangan tersebut berpengaruh terhadap kualitas susu yang dihasilkan. Diperlukan pengetahuan rekayasa kandungan gizi susu untuk menentukan komposisi pakan dalam menghasilkan susu premium dengan kandungan gizi optimal. Penulis menggunakan metode Extreme Learning Machine (ELM)dan Particle Swarm Optimization (PSO) untuk membuat pemodelan pakan kambing dalam mengoptimasi kandungan gizi susu kambing. Dalam analisa pengujian konvergensi menggunakan metode ELM-PSO yang dilakukan dengan kasus untuk berat badan kambing 32 kg, serta jenis pakan yang digunakan yaitu rumput Odot 70% dan rumput Raja 30% menghasilkan sistem mencapai kestabilan dalam konvergensi pada iterasi ke-20 dengan fitness terbaik yaitu 16.2712.Kata Kunci: Susu Kambing, Optimasi, Artificial Neural Network (ANN), Particle Swarm Optimization (PSO), Genetic Algorithm (GA), Kandungan Nutrisi Pakan.AbstractMilk is one of the animal protein sources which it contains all of the substances needed by human body. The main milk producer cattle in Indonesia is dairy cow, however its milk production has not fulfilled the society needs. The alternative is the goat, the Etawa crossbreed (PE). The high quality of milk nutrients content is greatly influenced by some factors one of them, is the food factor. The PE goat livestock division of the UPT Cattle Breeding and the Cattle Food Greenery in Singosari-Malang still faces the problem, it is the low ability in giving the food composition for PE goat. This flaw affects the quality of the produced milk. It needs the artificial science of the milk nutrients contains in order to determine the food composition to produce premium milk with the optimum nutrients contain. The writer uses the method of the Extreme Learning Machine (ELM) and the Particle Swarm Optimization (PSO) to make the modeling of goat food in optimizing the content of goat milk nutrients. In the analysis of the convergence that is done with the case of 32 kg goat weight, also the food type used is the 70 % Odot grass and 30% Raja grass that system get a stability on the 20th iteration with a fitness value is 16.2712.Keywords: Goat Milk, Optimization, Extreme Learning Machine (ELM), Particle Swarm Optimization (PSO), The Food Nutrients Contain.

Co-Authors Agus Fredy Maradona Arief Andy Soebroto Canny Amerilyse Caesar Destyana Ellingga Pratiwi Dian Eka Ratnawati Erwin Saraswati Fadli Fendi Malawat Firda Ayu Amalia GRAHITA CHANDRARIN Imam Cholissodin Imam Subekti Kurnianto, Sigit Latifah Hanum Lukman Hakim Muh Arif Rahman Nurudin Santoso Nurul Hidayat Rozaq Akbar Siti Mariyah Ulfa Vivien Fathuroya Zaki Baridwan

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