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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA JURUSAN AKUNTANSI UNTUK MEMPEROLEH GELAR SERTIFIKASI PROFESIONAL AKUNTANSI saadah, Qimyatussa’adah; Kusumaningrum, Dian; Kirowati, Dewi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 1, No 2 (2017)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.5 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi persepsi mahasiswa jurusan akuntansi untuk memperoleh sertifikasi profesi akuntansi. Responden yang terlibat dalam penelitian ini adalah 67 responden yang merupakan mahasiswa akuntansi tingkat akhir. Hasil penelitian menunjukkan bahwa terdapat empat faktor yang mempengaruhi persepsi responden yaitu Faktor 1 yang terdiri dari materi uji sertifikasi, keterjangkauan ke tempat uji sertifikasi, tekanan dan akuntan sebagai profesi yang membosankan. Faktor 2 yang terdiri atas informasi tentang sertifikasi, persyaratan sertifikasi, tempat uji sertifikasi dan minat untuk mengikuti uji sertifikasi.Faktor 3 terdiri atas persepsi mahasiswa bahwa akuntan adalah profesi dengan gaji yang besar dan akuntan memikili status sosial yang tinggi di masyarakat. Serta, Faktor 4 terdiri atas informasi seputar profesi di bidang akuntansi, biaya sertifikasi dan persepsi mahasiswa bahwa akuntan adalah orang-orang yang membosankan.Responden menunjukkan kontradiksi antara minat, keinginan dan informasi yang memadai untuk memperoleh sertifikasi profesi namun menghadapi kendala biaya dan keterjangkauan tempat uji sertifikasi. Selain itu adanya persepsi responden bahwa akuntan adalah pekerjaan yang penuh tekanan dan akuntan adalah orang-orang yang membosankan
AMIL ZAKAT INSTITUTE COMPLIANCE AS A FORM OF ACCOUNTABILITY FROM ACCOUNTING ASPECTS (STUDY IN MADIUN CITY) Kudhori, Ahmad; Kusumaningrum, Dian; Pandowo, Hedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.823 KB) | DOI: 10.32486/aksi.v5i1.400

Abstract

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.
PENINGKATAN MOTIVASI BERWIRAUSAHA MELALUI KEGIATAN KARANG TARUNA DESA DOHO, KECAMATAN DOLOPO, KABUPATEN MADIUN Mudofir, Imam; Maftuh, Moh Farid; Rahayu, Titik; Permatasari, Ita; Supriyanto, Muhammad; Kusumaningrum, Dian; Maaliah, Eda
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/jd.v4i1.480

Abstract

Kegiatan pengabdian kepada masyarakat ini dilakukan untuk memberikan pelatihan peningkatan motivasi berwirausaha pemuda melalui Karang Taruna Desa Doho Kecamatan Dolopo Kabupaten Madiun untuk memberikan solusi permasalahan yang ada pada Karang Taruna Desa Doho Kecamatan Dolopo Kabupaten Madiun. Adapun permasalahannya yaitu 1) masih minimnya ilmu pengetahuan tentang wirausaha bagi anggota karang taruna, 2) peran karang taruna yang belum optimal dalam meningkatkan motivasi berwirausaha bagi anggotanya, dan 3) peran karang taruna yang belum optimal dalam menyediakan sarana prasarana berwirausaha bagi anggotanya. Solusi yang diberikan adalah dengan meningkatkan pengetahuan dan pemahaman mereka dalam peningkatan motivasi berwirausaha pemuda melalui Karang Taruna Desa Doho, Kecamatan Dolopo, Kabupaten Madiun.
Impelementasi Deep Learning untuk Optimasi Slump Menggunakan Convolutional Neural Network Pada PT. Handaru Wijaya Mulya Pandowo, Hedi; Kusumaningrum, Dian; Amir, Vaisal
Jurnal Informatika Vol 9, No 1 (2022): April 2022
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.272 KB) | DOI: 10.31294/inf.v9i1.11713

Abstract

Deep Learning adalah sebuah bidang keilmuan baru dalam bidang Machine Learning yang akhir-akhir ini berkembang karena perkembangan teknologi GPU accelaration. Deep Learning memiliki kemampuan yang sangat baik dalam visi komputer. Salah satunya adalah pada kasus klasifikasi objek pada citra. Dengan mengimplementasikan salah satu metode machine learning yang dapat digunakan untuk klasifikasi citra objek yaitu Convolutional Neral Network (CNN). Metode CNN terdiri dari dua tahap. Tahap pertama adalah klasifikasi citra menggunakan feedforward. Tahap kedua merupakan tahap pembelajaran dengan metode backpropagation. Sebelum dilakukan klasifikasi, terlebih dahulu dilakukan praproses dengan metode wrapping dan cropping untuk memfokuskan objek yang akan diklasifikasi. Selanjutnya dilakukan training menggunakan metode feedforward dan backpropagation. Terakhir adalah tahap klasifikasi menggunakan metode feedforward dengan bobot dan bias yang diperbarui. Sehingga dapat disimpulkan bahwa metode CNN yang digunakan pada penelitian ini mampu melakukan klasifikasi dengan baik. Hasil uji-coba dari metode dan algoritma yang dikembangkan menunjukan bahwa pengukuran karakteristik tekstur secara global dalam satu kesatuan citra menunjukan hasilyang lebih baik dari model pengukuran secara lokal. Analisis global pada fitur contrast menunjukkan bahwa semakin tinggi kuat tekan beton, nilai contrast makin kecil yang berarti tekstur citra beton makin halus. Fitur energy dapat digunakan untuk membedakan slump pada beton dengan kuat tekan K-125, K-150, K-250 dan K-300
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN JASA KEUANGAN Sutoyo Sutoyo; Januar Eko Prasetio; Dian Kusumaningrum
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2011): January 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.349 KB) | DOI: 10.26905/jkdp.v15i1.1002

Abstract

The objective of this research was to analyze what factors influencing dividend payout ratio at the IndonesianStock Exchange (ISE). The method used in this research was the survey method. This research was conductedat the ISE using 82 emitens as the sample based on purposive sampling. The first and second hypothesis wasanalyzed using multiple regression. The result of the first hypothesis analysis showed profitability, liquidity,debt policy, institutional ownership, growth, and firm size simultaneously influential to dividend payoutratio. The second hypothesis analysis showed that only growth influencing dividend payout ratio.
Peningkatan Motivasi Berwirausaha Melalui Kegiatan Karang Taruna Desa Doho, Kecamatan Dolopo, Kabupaten Madiun Imam Mudofir; Moh.; Titik Rahayu; Ita Permatasari; Muhammad Supriyanto; Dian Kusumaningrum; Eda Maaliah
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian kepada masyarakat ini dilakukan untuk memberikan pelatihan peningkatan motivasi berwirausaha pemuda melalui Karang Taruna Desa Doho Kecamatan Dolopo Kabupaten Madiun untuk memberikan solusi permasalahan yang ada pada Karang Taruna Desa Doho Kecamatan Dolopo Kabupaten Madiun. Adapun permasalahannya yaitu 1) masih minimnya ilmu pengetahuan tentang wirausaha bagi anggota karang taruna, 2) peran karang taruna yang belum optimal dalam meningkatkan motivasi berwirausaha bagi anggotanya, dan 3) peran karang taruna yang belum optimal dalam menyediakan sarana prasarana berwirausaha bagi anggotanya. Solusi yang diberikan adalah dengan meningkatkan pengetahuan dan pemahaman mereka dalam peningkatan motivasi berwirausaha pemuda melalui Karang Taruna Desa Doho, Kecamatan Dolopo, Kabupaten Madiun.
Analyzing The Consumer’s Rice Price using Multiple Linear Regression and X-12 ARIMA Asep Saefuddin; Anang Kurnia; Dian Kusumaningrum
FORUM STATISTIKA DAN KOMPUTASI Vol. 9 No. 2 (2004)
Publisher : FORUM STATISTIKA DAN KOMPUTASI

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Abstract

Rice is one of the main foods in Indonesia. A change of rice price will cause a major effect in the lives of consumers.  On the other hand, there are so many factors that influence the rice price. Thus finding key factors which are significant to the rice price, as well as forecasting the consumer’s rice price are needed in order to maintain the stabilization of rice price. The second objective is to find key factors which influence the rice price by using multiple linear regression models. The parameters were estimated by ordinary least square methods. There are 6 variables that are significant at α=5%, which are the consumer’s rice price at the previous period, rice production at the current and previous period, farmer’s GKP price, realization of domestic stock, and total rice import. The rice price will increase if the GKP price and realization of domestic stock increase whereas total rice import and the consumer’s rice price at the previous period have negative influences towards the rice price. The impact of imported rice is negative towards domestic rice. This condition will also drive negative effect towards the farmer’s income, in this case the price does not meet the farmers cost for production. To protect the farmers, the government applied a 430.00 Rp/Kg imported rice fee but this is not effective to decrease the amount of imported rice.  In this model rice production at the current and previous period have positive signs, contradictory to the microeconomic theory where when the rice production increases, there will be an excess supply and the price will drop. That condition will occur only if the commodity is a free commodity and the rice is at the sufficiency level but in Indonesia, rice is affected by the government’s policy and the rice productivity is left behind by the demand. Forecasting the consumer’s rice price for the next five years was the last objective of this research. ARIMA Box–Jenkins Method, X-12 ARIMA, Winter’s Method, and Trend Analysis were compared to find the best statistical model to forecast the consumer’s rice price. X-12 ARIMA turns out to be the best method because it has the smallest MAPE, MAD, and MSD value. This result is a satisfactory because according to Findley et al. (1998) X-12 ARIMA has the capability to adjust seasonal and trading day factors which usually causes fluctuations in an economic time series data.     Keyword : X-12 ARIMA   
PENGGUNAAN SOCIOGRAM UNTUK MENGIDENTIFIKASI POLA JARINGAN SOSIAL PEMBELAJARAN MANDIRI MAHASISWA (Identification of Social Network of Student’s Independent Learning using Sociogram) Yenni Angraini; Bagus Sartono; Dian Kusumaningrum
FORUM STATISTIKA DAN KOMPUTASI Vol. 17 No. 1 (2012)
Publisher : FORUM STATISTIKA DAN KOMPUTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.761 KB)

Abstract

This paper presents a useful tool to help universities to increasing the level of their graduate outcome by using the information about social network among students. Such a quantitative tool is a sociogram which depicts how students interact with others. The graph can be easily generated when the pattern of the connectivity among individuals is known. We apply sociogram to portray the network of a class of students in Department of Statistics – Bogor Agricultural University which represent the way they interact when they want to discuss the academic related problems. We found some interesting results are practically valuable for the one who is responsible to the study result of the students. Some results are not new, but this approach could provide more informative features than conventional tables or such things.Keywords : sociogram, social network analysis
STRATEGI PENINGKATAN OMZET PENJUALAN PADA UMKM KOTA MADIUN MENGGUNAKAN PENERAPAN YOUTUBE SEBAGAI MEDIA DALAM KOMUNIKASI MASSA Hedi Pandowo; Hamim Tohari; Dian Kusumaningrum; Nova Maulud Widodo; Sugiharto
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 2 (2023): Aptekmas Volume 6 Nomor 2 2023
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Mass communication is defined as all forms of communication that convey information openly through technical dissemination media indirectly and use one-way communication methods aimed at the public. Communicants in mass communication are also anonymous and heterogeneous. With today's technological developments, old media such as books, magazines, newspapers and radio do not mean they will be abandoned and forgotten and replaced with new media. Rather, the old media is processed and adapted into new media by applying digitization technology. The emergence of new media today has made the name Youtube a major concern in the eyes of the public. Even since the presence of Youtube as a new media, not a few television users and viewers have turned to Youtube. This new media is more easily accessible and accessible to the public. I support the media for introducing products to the public. With the recognition of products by the public through YouTube media, it will increase public interest in the product and will further increase sales turnover
Efisiensi Survei KSA melalui Metode Gabungan Antara Model Panel Autoregressive Multinomial Logit dan Citra Satelit Sentinel-2 Muhlis Ardiansyah; Dian Kusumaningrum; Irlan Irlan
Seminar Nasional Official Statistics Vol 2023 No 1 (2023): Seminar Nasional Official Statistics 2023
Publisher : Politeknik Statistika STIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34123/semnasoffstat.v2023i1.1631

Abstract

Statistics Indonesia provides official statistics on rice harvested area for making government policies on food security. One of the problems encountered in collecting data on rice harvest areas is that it requires a high cost. This study aims to reduce ASF survey costs through a combined method of direct observation on odd months and indirect estimation through modeling on even months. We developed a multinomial logit model for panel data by adding the autoregressive effect and Sentinel-2 spectral indices. The research location was in Seruyan Regency, Kalimantan Tengah, with 144 observation points, and was observed for 37 months from December 2018 to December 2021. The results showed that the ASF observation estimation using the developed model was better than the model without Sentinel-2 satellite imagery and the ordinal pattern method. The average accuracy of the developed model was 84.14 percent. The highest level of sensitivity was to estimate the harvest category, fallow phase, and non-agricultural land. Statistics Indonesia can consider this research to reduce the cost of collecting ASF Survey data.