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All Journal Reaktor : Buletin Pengelolaan Reaktor Nuklir Jurnal Forum Nuklir Jurnal Dinamika Akuntansi Jurnal Daya Matematis Accounting Analysis Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Sisfokom (Sistem Informasi dan Komputer) JMAI (Jurnal Multimedia & Artificial Intelligence) J-Kesmas: Jurnal Kesehatan Masyarakat (Indonesian Journal of Public Health) ULIN: Jurnal Hutan Tropis Mitra Pendidikan: Jurnal Pendidikan dan Pembelajaran Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Ilmu Administrasi Negara
Kiswanto Kiswanto
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Agriculture, Biological Sciences & Forestry Chemistry 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 Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences

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Determinant of Auditor Ability to Detect Fraud with Professional Sceptisism as A Mediator Variable Adnan, Jahari; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18415

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh fraud risk assessment, time pressure, dan pelatihan terhadap kemampuan auditor dalam mendeteksi kecurangan melalui skeptisisme profesional sebagai variabel pemediasi. Populasi penelitian ini adalah Kantor Akuntan Publik (KAP) Kota Semarang. Teknik pengambilan sampel menggunakan teknik purposive sampling, dan diperoleh sampel sebanyak 44 auditor dengan menggunakan kuesioner.Teknik analisis data yang digunakan yaitu analisis regresi berganda dan uji sobel test. Hasil penelitian ini menunjukkan bahwa fraud risk assessment dan skeptisisme profesional berpengaruh positif, time pressure berpengaruh negatif, sedangkan pelatihan tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan.Skeptisisme profesional mampu memediasi hubungan antara fraud risk assessment dan time pressurenamun tidak mampu memediasi hubungan pelatihanterhadap kemampuan auditor dalam mendeteksi kecurangan. Kesimpulan pada penelitian ini adalah kemampuan auditor dalam mendeteksi kecurangan dipengaruhi oleh faktor eksternal seperti fraud risk assessment yang diberikan dalam penugasan audit serta adanya time pressure dalam penugasan audit tersebut. This research is conducted to obtain the empirical evidence the influences of fraud risk assessment, time pressure, and training to the auditor's ability in detecting fraud through the professional skepticism as a mediating variable. The research’s population is Public Accountant Firm in Semarang. The sampling technique applied in this research is purposive sampling technique. It is obtained the sample as many 44 auditors by using questionnaires. It uses multiple regression analysis and sobel test as the method of data analysis.The results of the research show that fraud risk assessment and professional skepticism have a positive, time pressure has a negative, influence whereas training doesn’t give the influence to the auditor's ability in detecting fraud. Professional skepticism is able to mediate the relationship between fraud risk assessment and time pressure. However, it is unable to mediate the training relationship to the auditor's ability in detecting fraud. This research can be concluded that the auditor’s ability in detecting fraud is influenced by the external factor such as fraud risk assessment that exists in the audit’s assignment along with the existence of time pressure in that assignment.
Factors Affecting The Accountability of Village Financial Management Wahyuningsih, Putri; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.19419

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh bimbingan teknis, pemahaman mekanisme perencanaan pengelolaan keuangan desa, serta pemahaman tugas pokok dan fungsi pemerintah desa terhadap akuntabilitas pengelolaan keuangan desa. Akuntabilitas sebagai suatu pertanggungjawaban menyajikan, melaporkan, mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggung jawab si pemegang amanah terhadap publik. Semakin tinggi tanggung jawab si pengelola maka akuntabilitas pengelolaan pemerintah desa semakin baik. Akuntabilitas pengelolaankeuangan desa dalam penelitian ini dilihat dari indikator keakuratan, transparansi, validitas, relevansi, dan keandalan informasi. Populasi dalam penelitian ini adalah pengelola keuangan desa di kabupaten Kebumen. Metode pengambilan sampel dalam penelitian ini adalah Disproportionate Stratified Random Samplingyang menghasilkan 107 responden pengelola keuangan desa di kabupaten Kebumen. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukan bahwa bimbingan teknis (bimtek) dan pemahaman tugas pokok dan fungsi berpengaruh secara signifikan,sedangkan pemahaman mekanisme perencanaan pengelolaan keuangan desa tidak memiliki pengaruh yang signifikan terhadap akuntabilitas pengelolaan keuangan desa. Saran yang berkaitan dengan penelitian ini yakni perlunya peningkatan peran dari masyarakat serta pemerintah terkait pengawasan penyelenggaraan pemerintahan desa This study aims to examine and analyze how the influence of technical assistance, the understanding of village financial management planning, as well as the understanding of the duties and functions of government accountability in financial management of the village. Accountability as a present accountability, reporting, disclose all activities and activities that are the responsibility of the trustee to the public. The higher the manager's responsibility, theaccountability of the management of village government, the better. Accountability in financial management in the research village is seen from indicators of accuracy, transparency, validity, relevance, and reliability of the information. The population in this study is the financial manager of the village in Kebumen district. The sampling method in this research is disproportionate stratified random sampling which resulted in 107 respondents financial managers village in Kebumen district. The analysis technique used in this research is multiple linear regression. The results showed that the technical assistance and understanding of the duties and functions of significant influence, whereas the understanding of village financial management planning does not have a significant impact on the financial management accountability village. Suggestions relating to this study the need to increase the role of the community and related government supervision of village governance.
The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality Kurniasih, Indah; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.26708

Abstract

The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of director size, firm size, leverage, and profitability. This research uses secondary data with population of 144 manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2014-2016. The sample selection method was purposive sampling which generates 87 firms as the sample. The data analysis method was multiple linear regression analysis by IBM SPSS version 23.The results showed that the auditor industry specialization and audit committee accounting expertise have positive effect on audit quality. While the audit committee finance and supervisory expertises do not affect the audit quality. Control variables board of commissioner size, firm size, leverage, and profitability affect to audit quality. However, board of director size does not affect to audit quality. The conclusion of this research is auditor industry specialist and audit committee who has accounting expertise are able to improve the audit quality.
INITIATION OF BUMDES TOURISM VILLAGE AS A MEANS OF EQUALIZATION IN COMMUNITY LIVELIHOODS IN THE DISTRICT OF KARIMUNJAWA Kiswanto, Kiswanto; Jati, Kuat Waluyo; Kristi, Nuke Monika
Indonesian Journal of Devotion and Empowerment Vol 1 No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v1i2.42259

Abstract

Communities in Karimunjawa Subdistrict have problems related to income inequality, most of the people there as farm laborers even though Karimunjawa is a well-known tourism area in Indonesia. This happens because the surrounding community has not been fully involved to play an active role in tourism development. The purpose of this community service activity is to increase public awareness in Karimunjawa Subdistrict on the potential of the village to be willing to develop themselves to manage and develop companion and complementary businesses as a tourist village so that livelihoods can shift from farm labor to the production of tourism products. The next goal is the initiation of the establishment of a village-owned enterprise (BUMDes) which will manage the village tourism activities. The method of implementing community service activities is through lectures, questions and answers, discussions, simulations, and assistance. The strategic steps used in this activity are (1) providing insight into the concept of tourism villages and the importance of BUMDes in improving welfare , (2) providing knowledge about the potential use of villages for tourism objects through management through BUMDes , (3) discussion and question and answer by providing opportunity to the community and village apparatus , (4) provide an overview and simulation of the initiation of the establishment of BUMDes , (5) assistance to the community and village apparatuses to prepare a village tour and initiation of the establishment of BUMDes , and (6) evaluation of the results of community service activities that have been carried out . The dedication that has been done has been able to provide views for village managers on how to do good governance. During the question and answer session, what became the focal point of the village manager was the program that had been running in relation to tourism in the village. Tourism has been running for a number of years, but has not given maximum results according to residents, even though the funds poured out are already quite a lot and other fields need to be considered as well. The results of the service that has been done are greatly appreciated by the village officials. Provision of knowledge of village officials about knowledge related to various rules that must be obeyed. Masyarakat di Kecamatan Karimunjawa memiliki permasalahan terkait dengan ketimpangan mata pencaharian, masyarakat di sana sebagian besar sebagai buruh tani padahal Karimunjawa merupakan daerah pariwisata yang terkenal di Indonesia. Hal ini terjadi karena masyarakat sekitar belum diikutsertakan secara penuh untuk berperan aktif dalam pengembangan pariwisata. Tujuan kegiatan pengabdian ini adalah untuk meningkatkan kesadaran masyarakat di Kecamatan Karimunjawa atas potensi desa yang dimiliki agar bersedia mengembangkan diri untuk mengelola dan mengembangkan usaha pendamping dan pelengkap sebagai desa wisata sehingga mata pencaharian dapat beralih dari buruh tani menjadi produksi produk-produk wisata. Tujuan berikutnya adalah inisiasi berdirinya sebuah badan usaha milik desa (BUMDes) yang akan mengelola kegiatan desa wisata. Metode pelaksanaan kegiatan pengabdian kepada masyarakat adalah dengan ceramah, tanya jawab, diskusi, simulasi, dan pendampingan. Langkah strategis yang digunakan dalam kegiatan ini adalah (1) memberi wawasan tentang konsep desa wisata dan pentingnya BUMDes dalam meningkatkan kesejahteraan, (2) memberi pengetahuan tentang pemanfaatan potensi desa untuk objek wisata dengan pengelolaan melalui BUMDes, (3) diskusi dan tanya jawab dengan memberikan kesempatan kepada masyarakat dan perangkat desa, (4) memberikan gambaran dan simulasi tentang inisiasi pendirian BUMDes, (5) pendampingan kepada masyarakat dan perangkat desa menyiapkan desa wisata dan inisiasi pendirian BUMDes, dan (6) evaluasi hasil dari kegiatan pengabdian yang telah dilakukan. Pengabdian yang telah dilakukan telah mampu memberikan pandangan bagi pengelola desa untuk bagaimana melakukan tata kelola yang baik. Pada saat sesi tanya jawab, hal yang menjadi titik fokus pengelola desa adalah tentang program yang telah berjalan terkait dengan wisata yang ada di desa tersebut. Pariwisata sudah dijalankan beberapa tahun, namun belum memberikan hasil yang maksimal menurut warga, padahal dana yang digelontorkan sudah cukup banyak dan bidang lain butuh untuk diperhatikan juga. Hasil dari pengabdian yang telah dilakukan sangat diapresiasi oleh para perangkat desa. Pembekalan pengetahuan perangkat desa tentang pengetahuan terkait dengan berbagai aturan yang harus dipatuhi.
Net Interest Margin and Capital Adequacy Ratio: Mediating Influence of Return on Asset Wahyudin, Agus; Kiswanto, Kiswanto; Nuhaaya, Ailin
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.32404

Abstract

Purpose: The objectives of this study are to analyze the effect of liquidity, credit risk, and operating efficiency on bank profitability as proxied by Return on Assets and analyze the role of Net Interest Margin (NIM) and Capital Adequacy Ratio (CAR) as an intervening variable.Method: The population in this study was banking companies listed on the Indonesia Stock Ex- change (IDX) for 2015-2019. The sampling technique used the purposive sampling technique with 37 companies and 167 analysis units. The data analysis in this study used multiple linear regression analysis and path analysis.Finding: The results show that liquidity and operating efficiency significantly affect profitability. Credit risk has a significant negative effect on profitability, and NIM and CAR have a significant positive effect on profitability. Liquidity has a significant positive effect on NIM and CAR. Credit risk has an insignificant negative effect on NIM, but a significant positive on CAR, while operational efficiency has a significant negative effect on NIM. Meanwhile, NIM and CAR can only mediate liquidity to profitability, and otherwise, CAR can be mediating credit risk to profitability.Novelty: NIM and CAR can be mediate the effect of liquidity on profitability, and in particular, CAR mediates market risk on profitability. Therefore, investors should pay attention to financial banking ratios so that they do not fail in making investments. 
PEMANFAATAN APLIKASI PENCARIAN LOKASI SEKOLAH DI WILAYAH BANGKA BELITUNG BERBASIS ANDROID Kiswanto, Kiswanto; Yanuarti, Elly; Wijaya, Benny; Laurentinus, Laurentinus; Supardi, Supardi; Raya, Agustina Mardeka
Sinkron : jurnal dan penelitian teknik informatika Vol. 7 No. 1 (2022): Article Research Volume 7 Issue 1: January 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v7i1.11219

Abstract

Data technology has become the main means for activities in various sectors of life, one of which is location-based services for SMA/SMK schools in the Bangka Belitung area. By using a location-based service application, it is expected to be able to overcome the problem of finding the position of SMA/SMK in the Bangka Belitung area. In this study, we would like to discuss the search for SMA/SMK positions. Through the push, Location-Based Service will be displayed in the smartphone, which will help identify the presence of the school's position on the smartphone. The result of the application that is formed is an Android-based application that can recognize the presence of SMA/SMK positions. This study aims to create a location-based service application that is combined with the concept of overlaying geographic position information from augmented reality perception, which is one type of augmented reality. The overall application quality test results include 1). Based on the Functionality aspect, the percentage of the actual score got a total score of 91.8%. 2). Based on the aspect of reliability, the percentage of the actual score got a total score of 97.6%. 3). Based on the Usability aspect, the percentage of the actual score gets a total score of 92.2%. 4). Based on the aspect of efficiency, the percentage of the actual score gets a total value of 76.5%. 5). From the calculation of the total score in percent is 89.5%. So based on the total score in percent, it can be concluded that the overall application quality test results are 89.5%, so the prototypes produced in this study are included in very good criteria.
M Model RGB, CV, Indeks R, Indeks G, Indeks B, HSI Dan Metode Wavelet Daubechies Untuk Identifikasi Jenis Daging Sapi Untuk Mendapatkan Kualitas Daging Terbaik Kiswanto Kiswanto; fitriyanti fitriyanti; Benny Wijaya
JMAI (Jurnal Multimedia & Artificial Intelligence) Vol. 4 No. 1 (2020): JMAI (Jurnal Multimedia dan Artificial Intelligence)
Publisher : LPPM Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.409 KB) | DOI: 10.26486/jmai.v4i1.110

Abstract

This image identification application can adjust to the current needs of the community in choosing the type of beef. Unfortunately, this development has not been used optimally to choose the type of beef. This is because the quality of beef is not good enough. This paper proposes a solution by calculating the values of R, G and B on each image of the flesh, then normalizing the process to get the index value R, index G and index B and the conversion process from the RGB model to the HSI model to obtain the value of Hue, Saturation and Intensity. The purpose of this study is to provide the best quality beef. This research uses RGB, CV, R Index, G Index, B Index, HIS wavelet daubechies method. This research contributes to the provision of beef-sorting services.
Analisis Implementasi Kebijakan Kawasan Tanpa Rokok Berdasarkan Perda Nomor 5 Tahun 2016 Di Dinas Kesehatan Kabupaten Indragiri Hilir Perawati Perawati; Nopriadi Nopriadi; Novita Riany; Kiswanto Kiswanto; Tin Gustina
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 1 (2021): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i1.1293

Abstract

The No Smoking Area Program (KTR) is one of the policies taken by the government to control the negative effects of smoking in the community. The purpose of this study was to analyze the implementation of the KTR policy based on Perda No. 5 of 2016 at the Indragiri Hilir District Health Office in 2020. This research uses a qualitative approach with a phenomenological design. Data collection techniques in this study were in-depth interviews, observation and document searches. The number of informants in the study was 8 people. The results showed that the implementation of the Regional Regulation on KTR in the area of Indragiri Hilir District Health Office has not been implemented effectively. This is due to several factors, namely lack of socialization, lack of availability of infrastructure, no organizational structure, no supervisory committee, and no policy against sanctions for violations. It is recommended that the Health Office complete the facilities and infrastructure, provide outreach, compile an organizational structure, form a supervisory committee, and enforce the sanctions for infringement. It is also recommended that the Health Office prepare derivatives of these perda, such as a Regent Regulation, implementing guidelines, and technical guidelines so that there is legal power.
EVALUASI PENYEBAB GANGGUAN MESIN DIESEL BRV10 DI RSG-GAS Asep Saepuloh; Kiswanto Kiswanto; Muhammad Taufiq; Yuyut Suraniyanto
Reaktor : Buletin Pengelolaan Reaktor Nuklir Vol 11, No 1 (2014): April 2014
Publisher : Direktorat Pengelolaan Fasilitas Ketenaganukliran (DPFK) RSG-GAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17146/bprn.2014.11.1.1356

Abstract

Diesel generator merupakan salah satu komponen penting pemasok daya listrik darurat ketika catu daya listrik utama mengalami gangguan. Tidak dapat beroperasinya mesin Diesel akan berdampak serius kepada pengoperasian reaktor. Tulisan ini bertujuan untuk mengevaluasi penyebab gangguan Diesel generator BRV10 Reaktor Serba Guna GA Siwabessy yang terjadi pada awal 2014. Peristiwa ini cukup menjadikan perhatian karena dipandang penyebabnya unusual. Evaluasi dilakukan dengan menginvestigasi sebab-sebab gangguan, melakukan langkah perbaikan, uji fungsi serta  mengantisipasi agar kejadian yang sama tidak berulang kembali dimasa yang akan datang. Dari hasil evaluasi diketahui bahwa penyebab gangguan Diesel adalah tercampurnya solar dengan air dan lumpur yang diperkiraan sudah tertimbun lama di dalam tangki bahan bakar mesin Diesel. Dipercaya penyebabnya adalah perawatan tangki bahan bakar kurang optimalABSTRACT EVALUATION OF the BRV 10 diesel engine disruption of the Multi Purpose Reactor GA siwabessy Reactor. Diesel generator is one of the important components of emergency electrical power supply when the main power supply is disrupted. Unable to operation of diesel engines will have a serious impact to the operation of the reactor This paper aims to evaluate the cause of disruption of the diesel generator BRV10 at the Multi Purpose Reactor GA Siwabessy occurred in 2014. This event makes enough attention because its cause is deemed unusual. Evaluation is done by investigating the causes of the disorder, do the repair, test functions and anticipate that similar events do not recur in the future. From the results of the evaluation of the causes of disorders known that diesel is a diesel mixing with water and mud that had buried long estimated in the diesel engine fuel tank. Is believed to cause the fuel tank care is less than optimal
PENGARUH KAPASITOR BANK PADA BUSBAR BHA, BHB DAN BHC DI PUSAT REAKTOR SERBA GUNA GA.SIWABESSY Koes Indrakoesoema; Yayan Andryanto; Kiswanto Kiswanto
Jurnal Forum Nuklir JFN Vol 7 No 1 Mei 2013
Publisher : BATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2206.396 KB) | DOI: 10.17146/jfn.2013.7.1.3453

Abstract

PENGARUH KAPASITOR BANK PADA BUSBAR BHA, BHB DAN BHC DI PUSAT REAKTOR SERBA GUNA GA. SIWABESSY. Pemasangan kapasitor bank pada ketiga jalur (BHA , BHB dan BHC) telah dilakukan, masing-masing dengan daya 500 kV AR yang terbagi dalam 10 step, dengan tiap step 50 kV AR. Pemasangan dilakukan karena selama reaktor beroperasi total faktor daya (cos ϕ) di bawah 0,85 sehingga terkena denda oleh PLN. Pengukuran telah dilakukan saat reaktor sedang beroperasi pada buIan Juli dan September 2011 di out put 3 buah transformator yang terhubung ke masing-masing busbar dengan menggunakan Power Quality Analyzer Hioki 3197. Parameter listrik yang diukur adalah daya aktif (P), daya semu (S), daya reaktif (Q) dan faktor daya (cos ϕ). Kapasitor bank pada jalur BHA telah mengalami kerusakan, sehingga cos ϕ turun hingga 0,8; sedangkan pada jalur BHB dan BHC cos ϕ mencapai 0.92 dan 0,945.
Co-Authors Adnan, Jahari Afwa Hayuningtyas Agus Wahyudin Agustina Mardeka Raya Akhiroh, Titik Andi Andi Andi Neneng Bambang Sunarto Benny Wijaya Dyah Rifka Susiarini, Dyah Rifka Eviyanti Palimbong fitriyanti fitriyanti Hanifah, Fika Fikrotul Herlina Susmaneli Herniwanti Herniwanti Heru Herlambang Ibrahim Ibrahim Indah Kurniasih Jati, Kuat Waluyo Khusniyatun, Siti Koes Indrakoesoema Kristi, Nuke Monika Laurentinus, Laurentinus Luky Adrianto Meyzi Heriyanto Mitra Mitra Muhammad Taufiq Nopriadi Nopriadi Novita Riany Nuhaaya, Ailin Nur Ade Noviyanti, Nur Ade Nurdin Nurdin Perawati Perawati Putri Apriliana Wulandari, Putri Apriliana Putri Wahyuningsih Rachmat Budiwijaya Suba Rina Anggraeni, Rina Siswianti Siswianti, Siswianti Suhartina Suhartina Supardi Supardi Tin Gustina Wijaya, Benny Wintah Wintah Yanuarti, Elly Yayan Andryanto Yosep Ruslim Yuyut Suraniyanto