bluuebunny/crossref_metadata_2025 huggingface dataset:
Efektivitas Fraud Triangle dalam Mendeteksi Manajemen Laba Akrual Berbasis SAS NO. 99 pada Perusahaan Penanaman Modal Asing
Authors: Umarsono Umarsono
Published: March 2021

A B S T R AC T

Fraudulence on presentation of financial statements often made by the management through accrual earnings management. This study aimed to analyze the financial targets, financial stability, the nature of the industry, changes in auditors and rationalization of accrual earnings management. The research sample used is a total of 210 companies with foreign ownership. The results showed that the variables of financial targets proxy by ROA (Return on Assets), financial stability is proxied SATA (ratio of sales to total assets) and the rationalization of the variables indicated by audchange (turn of the public accounting firm), and the ratio of the change in total accrual of total assets proved to have influence significant akkrual earnings management. While the nature of the industry which is proxied by the ratio of change in receivables is not proven effect on accrual earnings management.

A B S T R A K

Kecurangan penyajian laporan keuangan banyak dilakukan oleh manajemen melalui manajemen laba akrual. Penelitian ini bertujuan untuk menganalisis financial target, financial stability, nature of industry, change in auditor dan rationalization terhadap manajemen laba akrual. Sampel penelitian yang digunakan adalah sebanyak 210 perusahaan penanaman modal asing. Hasil penelitian menunjukkan bahwa variabel financial target yang diproksikan dengan ROA (Return On Asset), financial stability yang diproksikan SATA ( rasio sales terhadap total asset) dan variabel rationalization yang diproksikan dengan AUDCHANGE ( pergantian kantor akuntan publik), dan rasio perubahan total akrual terhadap total asset terbukti berpengaruh signifikan terhadap manajemen laba akkrual, sedangkan nature of industry yang diproksikan dengan rasio perubahan piutang tidak terbukti berpengaruh terhadap manajemen laba akrual.

JEL Classification: M41
Pengaruh Kesadaran Lingkungan dan Corporate Social Responsbility dengan Komite Audit Independen sebagai Pemoderasi Dalam Meningkatkan Kualitas Laba BUMN di Indonesia
Authors: Bagus Witjaksono Ronny , Darmansyah Darmansyah
Published: March 2021

A B S T R A C T

The purpose of this study was to analyze the influence of environmental awareness and Corporate social responsibility by the audit committee as moderating in improving the quality of SOE profits. The analytical method used is the test 4.0 WarpPLS program. The results showed that there was no significant influence of environmental consciousness affects the quality of SOE profits. There is a significant relationship between Corporate social responsibility affect the quality of SOE profits. No Effect of the Audit Committee the Independent and weaken the influence of Corporate social responsibility on the Quality of Earnings. Independent Commissioners significantly moderate the effect of CSR on the quality of earnings. However, the audit committee is not able to significantly moderate the influence of CSR on the quality of earnings.

A B S T R A K

Tujuan penelitian ini adalah untuk menganalisis pengaruh kesadaran lingkungan dan Corporate Social Responsbility dengan komite audit sebagai pemoderasi dalam meningkatkan kualitas laba BUMN. Metode analisis yang digunakan adalah uji menggunakan program WarpPLS 4.0. Hasil penelitian tersebut menunjukkan bahwa tidak ada pengaruh yang signifikan antara kesadaran lingkungan berpengaruh terhadap kualitas laba BUMN. Ada pengaruh yang signifikan antara Corporate social responsibility berpengaruh terhadap kualitas laba BUMN. Tidak ada Pengaruh Komite Audit Independen dan memperlemah pengaruh Corporate social responsibility terhadap Kualitas Laba. Komisaris independen secara signifikan memoderasi pengaruh CSR terhadap kualitas laba. Namun demikian Komite audit tidak mampu secara signifikan memoderasi pengaruh CSR terhadap kualitas laba.

JEL Classification: M14, M41
Pengaruh Profitabilitas, Tangibilitas, Risiko Bisnis, Pajak, Non Debt Tax Shield terhadap Struktur Modal Serta Implikasinya terhadap Nilai Perusahaan
Authors: Yuliandi Yuliandi , Mulyadi J.M.V. , Yusuf Muhammad
Published: March 2021

A B S T R A C T

This study aims to examine the extent of the effect of profitability, tangibility, business risk, tax and non-debt tax shield on capital structure, and its implications for the value of the company. The sample used in this study were 23 mining companies listed on the Indonesian stock exchange in 2010-2014. The formulation of the problem posed in this study is how much influence the profitability, tangibility, business risk, tax and non-debt tax shield on capital structure, and the influence of capital structure to the company’s value partially and simultaneously. The sampling technique in this study using purposive sampling. The method used in this study using multiple linear regression and simple linear regression by using SPSS 21. The results of this study concluded that simultaneous independent variables affect the dependent variable. Partially profitability, tangibility, business risk, no significant effect on the capital structure, while the tax, non-debt tax shield a significant effect on capital structure and capital structure does not significantly influence the value of the company at a mining company listed on the stock exchanges Indonesia the period 2010 to 2014.

A B S T R A K

Studi ini bertujuan untuk meneliti sejauhmana pengaruh profitabilitas, tangibilitas, risiko bisnis, pajak dan non debt tax shield terhadap struktur modal, dan implikasinya terhadap nilai perusahaan. Sampel yang di gunakan dalam penelitian ini sebanyak 23 perusahaan pertambangan yang terdaftar di bursa efek indonesia periode 2010-2014. Rumusan masalah yang diajukan dalam penelitian ini adalah seberapa besar pengaruh profitabilitas, tangibilitas, risiko bisnis, pajak dan non debt tax shield terhadap struktur modal, dan pengaruh struktur modal terhadap nilai perusahaan secara parsial dan simultan. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Metode yang digunakan dalam penelitian ini menggunakan regresi linier berganda dan regresi linier sederhana dengan menggunakan SPSS 21. Hasil penelitian ini menyimpulkan bahwa secara simultan variabel independen berpengaruh terhadap variabel dependen. Secara parsial profitabilitas, tangibilitas, risiko bisnis, tidak berpengaruh signifikan terhadap struktur modal, sedangkan pajak, non debt tax shield berpengaruh signifikan terhadap struktur modal dan struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan pada perusahaan pertambangan yang tercatat pada bursa efek indonesia periode tahun 2010 sampai 2014.

JEL Classification: H25, O16, M41
Peran Pemoderasi Kepemilikan Institusional pada Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Kepemilikan Manajerial terhadap Manajemen Laba Akrual
Authors: Khuwailid Khuwailid , Hidayat Nur
Published: March 2021

ABSTRACT

The purpose of this research is to identify, analyze, observe and test the deferred tax expense, tax planning, managerial ownership and institutional ownership as a moderating towards accrual earnings managementcompanies of oil and gas sector listed at the Indonesia Stock Exchange within 2011-2015 period. In this study, the total populations used are 45 financial reports of oil and gas companies listed in Indonesia Stock Exchange (BEI). The tests method is using Moderated Regression Analysis (MRA). Two groups of variables are used the accrual earnings management (as the dependent variable), and three independent variables (the deferred tax expense, tax planning and managerial ownership), and institutional ownership (as a variable moderation). The research data were tested by moderated regression analysis and residual test is used as an analytical technique. These results indicate that institutional ownership is able to moderate the relationship between deferred tax expense and managerial ownership on accrual earnings management while institutional ownership was not able to moderate the tax planning to the management of accrual earnings.

ABSTRAK

Penelitian ini bertujuan untuk mengetahui, menganalisis, membuktikan dan menguji beban pajak tangguhan, perencanaan pajak kepemilikan manajerial dan kepemilikan institusional sebagai pemoderasi terhadap manajemen laba akrualpada perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Dalam penelitian ini yang menjadi populasi adalah sebanyak 45 laporan keuangan perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI). Pengujian menggunakan moderated regression analysis (MRA). Untuk variable yang di gunakan adalah manajemen laba akrual (variabel dependen) dengan tiga variabel independen (beban pajak tangguhan, perencanaan pajak dan kepemilikan manajerial) dan kepemilikan institusional (variabel moderasi). Data penelitian diuji dengan cara analisis regresi moderasi (moderated regression analysis) serta uji residual digunakan sebagai teknik analisis. Hasil penelitian ini menunjukan bahwa kepemilikan institusional mampu memoderasi hubungan antara beban pajak tangguhan dan kepemilikan manajerial terhadap manajemen laba akrual sedangkan kepemilikan institusional tidak mampu memoderasi perencanaan pajak terhadap manajemen laba akrual.

JEL Classification: G32, H25, M41
Kinerja Keuangan dan Faktor Ekonomi Makro sebagai Penentu Return Saham Perusahaan pada Jakarta Islamic Index
Authors: Thusda Permala Ressy , P. Ompusunggu Arles
Published: March 2021

ABSTRACT

The purpose of this study is to analyze the effect of return on investment, earnings per share, interest rate, exchange rate, inflation and gross domestic product on stock returns in Indonesia Stock Exchange. The sample used were 9 issuers registered in the Jakarta Islamic Index during the period of 2008- 2014. The analysis was done by multiple regression test. The results showed that the exchange rate and the gross domestic product had a significant effect on stock return, while return on investment, earnings per share, interest rate, and inflation had no effect. Based on the results of research macroeconomic factors determining stock returns on samples tested are the exchange rate and gross domestic product, but interest rates and inflation have no effect. The same is true in earnings per share and operational performance also does not affect stock returns.

ABSTRAK

Tujuan penelitian ini adalah untuk menganalisis pengaruh return on investment, earning per share, suku bunga, kurs, inflasi dan product domestic bruto terhadap return saham di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 9 emiten yang terdaftar dalam Jakarta Islamic Index selama periode 2008-2014. Analisis dilakukan dengan uji regresi berganda. Hasil penelitian menunjukkan bahwa kurs dan product domestic bruto berpengaruh signifikan terhadap return saham, sedangkan return on investment, earning per share, suku bunga, dan inflasi tidak berpengaruh. Berdasarkan hasil penelitian faktor ekonomi makro penentu return saham pada sampel yang diuji adalah kurs dan product domestic bruto, tetapi suku bunga dan inflasi tidak berpengaruh. Hal yang sama terbukti pada laba per saham dan kinerja operasional juga tidak mempengaruhi return saham.

JEL Classification: E44, L16
Rasio Kesehatan dan Kinerja Bank Umum Berbasis Data Panel di Indonesia
Authors: Anas Handriko , Rachbini Widarto
Published: March 2021

ABSTRACT

This study aims to analyze the influence of bank health on performance measured by during the period 2010-2014. This research is a quantitative research with regression of panel data of 96 commercial banks in Indonesia. The result of research is capital adequacy ratio, net profit margin, efficiency ratio have negative effect to return on asset. Loan disbursement ratio positively affects return on asset. However, the ratio of nonperforming loans does not affect return on assets. The implication of this research is that it can be the basis for bank management to make policy of fund and credit management to increase return on asset.

ABSTRAK

Penelitian ini bertujuan menganalisis pengaruh kesehatan bank terhadap kinerja diukur dengan selama periode 2010-2014. Penelitian ini adalah penelitian kuantitatif dengan regresi data panel 96 bank umum di Indonesia. Hasil penelitian adalah rasio kecukupan modal, net interest margin, rasio efisiensi berpengaruh negatif terhadap return on asset. Rasio penyaluran kredit berpengaruh positif terhadap return on asset. Namun, rasio kredit bermasalah tidak mempengaruhi return on asset. Implikasi penelitian ini adalah dapat menjadi dasar bagi manajemen bank untuk membuat kebijakan merencanakan pengelolaan dana dan kredit guna meningkatkan return on asset.

JEL Classification: G21, E50
Faktor-Faktor yang Mempengaruhi Permasalahan dalam Hasil Reviu Audit Intern
Authors: A. Pratiwi Sunti. , Suratno Suratno
Published: March 2021

ABSTRACT

This study aims to test both simultaneously and partially how big human resources competence, information technology and application of spi affects internal audit review results. The sample used in this study is the finance manager of 82 work unit of the ministry of health of the republic of indonesiathis study used a purposive sampling method and using a multiple linear regression analysis. Prior to the regression test, the data were tested beforehand using the classical assumption test. The result of research analysis shows that simultaneously human resources competence, information technology and application of spi have significant effect on internal audit result, The results of partial analysis that the competence of human resources, information technology and application of spi has a significant effect on internal audit review results.

ABSTRAK

Penelitian ini bertujuan untuk menguji baik secara simultan maupun parsial seberapa besar kompetensi sdm, teknologi informasi dan penerapan spi mempengaruhi hasil reviu audit intern. Sampel yang digunakan dalam penelitian ini pengelola keuangan dari 82 satker kementerian kesehatan ri. Penelitian ini menggunakan metode purposive sampling dan menggunakan alat analisis regresi linier berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji menggunakan uji asumsi klasik. Hasil analisis secara parsial bahwa kompetensi sdm, teknologi informasi dan penerapan spi berpengaruh secara signifikan terhadap hasil reviu audit intern.

JEL Classification: M42, M48
Faktor-Faktor Yang Mempengaruhi Fraud Dalam Kegiatan Pengadaan Barang dan Jasa
Authors: Hidayati Nur , Mulyadi J.M.V.
Published: March 2021

ABSTRACT

The purpose of this study is to examine whether variables such as quality of goods/services procurement committee, income of goods/services procurement committee, procurement system and procurement system, procurement ethic of goods/services and internal control system have influence to fraud of goods/ services procurement in the ministry of health affairs agency. Population in this research is all auditor related in process of procurement of goods/services, while the object of research (sample) that is as much as 56 people. The technique of determining the sample using purposive sampling method. Data were tested using validity test, reliability test, multicolinearity test, heteroskedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The result of the research shows that the quality of procurement committee variables significantly and negatively affect the fraud of procurement of goods/services. The income of the procurement committee does not significantly affect the procurement of goods/services, procurement system and procedures have significant effect and negative to the goods/service procurement, ethics have significant effect and negative to the procurement of goods/services and internal control system significantly and negative to the fraud of procurement of goods/services.

ABSTRAK

Tujuan dari penelitian ini adalah untuk menguji apakah variabel seperti kualitas panitia pengadaan barang/jasa, penghasilan panitia pengadaan barang/jasa, sistem dan prosedur pengadaan barang/jasa, etika pengadaan barang/jasa, dan sistem pengendalian internal memiliki pengaruh terhadap fraud pengadaan barang/jasa di Lingkungan Instansi Kementerian Kesehatan RI. Populasi dalam penelitian ini adalah seluruh auditor yang terkait dalam proses pengadaan barang/jasa, sedangkan yang dijadikan objek penelitian (sampel) yaitu sebanyak 56 orang. Teknik penentuan sampel menggunakan metode purposive sampling. Data diuji menggunakan uji validitas, uji reliabilitas, uji multikolinearitas, uji heteroskedastisitas, analisis regresi berganda, uji hipotesis dan koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel kualitas panitia pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. Penghasilan panitia pengadaan tidak berpengaruh secara signifikan terhadap terhadap fraud pengadaan barang/jasa, sistem dan prosedur pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa, ketika berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa dan sistem pengendalian internal berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa.

JEL Classification: M41, M42, H57
Real-time optical-resolution photoacoustic endoscope
Authors: Sun Hui , Wang Wei , Zhang Zixin , Wang Li , Zhang Wuyu , Xiong Kedi , Yang Sihua
Published: March 2021

Currently, the reported endoscopic system cannot meet the necessary conditions for real-time and optical-resolution clinical application simultaneously. In this study, by utilizing a high-repetition-rate laser and optimizing the overall structure of the probe, a real-time optical-resolution photoacoustic endoscope was developed, which could image targets in real time while maintaining a relatively constant lateral resolution. The endoscopic system has a best-resolution of 19 μm and a real-time imaging speed of 25 Hz. Experimental results demonstrate that this approach will push the promotion and commercialization of photoacoustic endoscopic imaging in a variety of preclinical and clinical applications.
Peningkatan Performa Algoritma CART dengan Seleksi Fitur Menggunakan ABC untuk Penilaian Kredit
Authors: Irawan Indra
Published: March 2021

Berbagai teknik statistik dan machine learning telah digunakan untuk mengembangkan model prediksi keuangan .Dalam hal ini Penilaian kredit sangat berkaitan erat dalam hal prediksi kelayakan kredit. Karena tidak ada kesepakatan umum atas rasio keuangan sebagai fitur masukan untuk pengembangan model, banyak penelitian menganggap pemilihan fitur sebagai langkah pra-pemrosesan dalam data mining sebelum membuat model.Penelitian ini  menguji pengaruh seleksi fitur menggunakan Artificial Bee Colony terhadap peningkatan performa algoritma CART. Hasil eksperimental menunjukkan bahwa ABC merupakan kombinasi terbaik dari pemilihan fitur dalam meningkatkan performa algoritma CART . Dibandingkan dengan beberapa algoritma  optimasi PSO dan Ant Colony metode yang diusulkan menunjukkan kinerja yang luar biasa.Dengan adanya penelitian ini diharapkan dapat menjadi sebuah rujukan dalam hal penilaian credit ,memungkinkan bank untuk menolak calon peminjam dengan kelayakan kredit yang buruk.
Analisis Faktor Penggunaan Dompet Digital di Kalangan Mahasiswa Perguruan Tinggi Surabaya
Authors: Permana Rafi Indra
Published: March 2021

Pada masa kini perkembangan teknologi terjadi dengan sangat pesat. Seluruh bidang dalam kehidupan turut berkembang mengikuti perkembangan teknologi. Salah satu bidang yang berkembang dengan pesat dan menarik banyak perhatian kalangan adalah bidang keuangan. Salah satu perkembangan teknologi di bidang keuangan atau yang biasa disebut dengan Financial Technology meliputi dompet digital. Dompet digital banyak digunakan oleh seluruh lapisan masyarakat termasuk mahasiswa. Penelitian ini dilakukan untuk mengetahui faktor – faktor penggunaan dompet digital di kalangan mahasiswa. Penelitian ini dilakukan dengan menyebar kuesioner kepada mahasiswa perguruan tinggi di Surabaya. Hasil dari kuesioner tersebut diolah dengan menggunakan statistika deskriptif dan diambil kesimpulan dari data tersebut. Hasil yang didapatkan dari penelitian ini adalah mahasiswa setuju dengan berbagai faktor penggunaan dompet digital yang telah disebutkan oleh peneliti pada kuesioner.
Analisis Pesebaran Penularan Virus Corona di Provinsi Jawa Tengah Menggunakan Metode K-Means Clustering
Authors: Darmansah Darmansah Darmansah , Wardani Ni Wayan
Published: March 2021

Saat ini virus corona atau Covid-19 telah berkembang pesat dan telah dilaporkan hampir diseluruh dunia terpapar penuluran virus corona. Covid-19 telah merengut ribuan nyawa manusia di China hanya dalam waktu 3 bulan bahkan virus ini telah menyebar ke negara-negara lain seperti Italia, Iran, Korea Selatan, Inggris, Jepang, Amerika, Jerman, dan bahkan di Indonesia. Salah satu provinsi di Indonesia yang menjadi penularan virus corona adalah di provinsi jawa tengah (Prov. Jateng). Virus corona ini telah menyebar di berbagai kabupaten dan kota se-Jawah Tengah. Terdapat 35 kabupaten/kota di Jawa Tengah yang menjadi penularan virus corona. Untuk memudahkan pemerintah daerah Jawa Tengah dalam mengambil tindakan pencegahan penuluran virus corona maka perlunya peneliti untuk menentukan tingkat pesebaran penuluran virus corona yang di bagi menjadi tiga cluster. Cluster pertama yaitu C0 dengan kategori rendah, C1 dengan kategori sedang dan C2 dengan kategori pesebaran tinggi. Didalam analisis tingkat pesebaran penuluran virus corona ini peneliti menggunakan metode data mining dan algoritma K-Means Clustering untuk mengelompokan data pesebaran. Kemudian dalam pengolahan data peneliti menggunakan aplikasi Rapidminer Studio 7.6. Dari hasil penelitian ini didapatkan bahwa C0 terdapat 18 kota/ kabupaten, C1 terdapat 1 kota/ kabupaten dan C2 terdapat 16 kota/ kabupaten tingkat persebaran virus corona di provinsi Jawa Tengah.
APLIKASI “AYAMKU” UNTUK PENDATAAN DAN PELAPORAN HASIL PENJUALAN AYAM POTONG BERBASIS ANDROID
Authors: AZIS ABDUL
Published: March 2021

Pemotongan Ayam Potong Pak Agus merupakan tempat pemotongan ayam broiler yang sudah berdiri sejak tahun 2007 dan beralamat di Jl. Gunung Galunggung RT 04 RW 06 Pabuwaran, Purwokerto Utara. Selama ini dalam melakukan pendataan penjualan dan pembayaran masih dilakukan secara manual hanya menggunakan nota saja untuk orderan dari rumah makan, sedangkan untuk pembeli eceran tidak menggunakan nota. Beberapa kesulitan yang dihadapi adalah kesulitan dalam melakukan pengecekan stok ayam hanya mengira-ngira bobot ayam yang kiranya akan di order, dan juga rekap pembayaran yang masih ditulis dalam buku nota menjadikan banyaknya permasalahan dalam melakukan penjumlahan. Untuk membantu proses pendataan dan pelaporan hasil penjualan dibutuhkan suatu sistem, maka dibuatlah aplikasi pendataan dan pelaporan hasil penjualan ayam potong berbasis Android. Dalam pembuatan aplikasi ini menggunakan Android Studio dan menggunakan metode pengembangan sistem Waterfall. Dengan adanya sistem ini diharapkan dapat menunjang kinerja pada Pemotongan Pak Agus, memudahkan mengelola data pembelian dan penjualan
Penerapan Metode Technology Acceptance Model untuk Pengukuran Tingkat Penerimaan Aplikasi SIM3LON
Authors: Safitri Adila , Habibie Ni’mah Akbar , Almeito Illyin , Hasyimi Moh. , Saputra Yonathan , Sediyono Eko , Widodo Aris Puji
Published: March 2021

This research was conducted to test user acceptance (agent and base) of SIM3LON system using Technology Acceptance Model (TAM). This test was done by measuring the influence of variable Perceived Ease of Use, Perceived Usefulness and Intention to use with a likert value of 1-5 with TAM method. The testing method is done using the R GUI tool to generate validity and reliability values and perform calculations using the "product moment correlation" method. The data was obtained through a questionnaire distributed to respondents PT Catur Karya agent and the base. This study resulted in an average validity value of 0.77 which means agents and bases feel SIM3LON is easy to use, while the reliability value is 0.72 which means agents and bases feel this SIM3LON system benefits in the work.
PERANCANGAN ABSENSI BERBASIS FACE RECOGNITION PADA DESA SOKARAJA LOR MENGGUNAKAN PLATFORM ANDROID
Authors: Darmansah Darmansah Darmansah , Wardani Ni Wayan , Fathoni M Yoka
Published: March 2021

Perkembangan teknologi saaat ini sangat cepat diberbagai bidang kehidupan manusia. Salah satu penggunaan teknologi adalah di bidang absensi. Absensi merupakan bagian terpenting dalam sebuah instansi, baik instansi pendidikan, kesehatan, perkantoran dan pemerintahan dalam menunjang memonitor kehadiran sehari hari karyawan. Desa Sokaraja Lor merupakan sebuah desa yang terletak di Kecematan Sokaraja Kab. Banyumas Jawa Tengah. Saat ini proses absensi di kantor desa Sokaraja Lor tersebut masih menggunakan Pinjer Print dan juga menggunakan pencatatan menggunakan buku besar. Penggunaan pinjer print ini dinilai kurang efektif karena apa bila tanggan pegawai desa tersebut basah, atau luka maka absensi tidak dapat dilakukan dan ini juga berisiko pegawai desa bisa titip absen kepada pegawai lainnya. Melihat hal itu peneliti merancang sebuah sistem absensi berbasis Face Recognition dengan menggunakan Platform Android. Absensi berbasis Face recognition merupakan absensi yang dilakukan menggunakan deteksi bagian wajah manusia. Kemudian didalam perancangan sistem absensi berbasis face recognition ini peneliti menggunakan pemodelan sistem dengan Undifinied Modeling Language (UML). Dengan dibangunnya sistem absensi ini Desa Sokaraja Lor dapat lebih mudah dalam melakukan absensi dalam setiap kondisi karena sudah berbasis android, kemudian dalam merekap daftar pegawai yang hadir pemarintah desa lebih gampang karena sudah tersimpan dalam sebuah database.
Perbandingan Metode Simple Additive Weighting dan Weighted Product Pada Keputusan Pemberian Bantuan (Desa Cisarua, Kabupaten Sukabumi)
Authors: Fazri Rizka Aulia
Published: March 2021

Providing assistance is one of the programs carried out by the government through representatives of each region to help community’s economy, especially those related to the problems caused by Covid-19 pandemic. Ideally, the determination of the provision of assistance can be done quickly, objectively and on target. However, the decision-making process in Cisarua village, Sukabumi district is still done manually where there is no method used in that process leads decision makers to face problems in determining assistance recipients with the large number of people and multicriteria. Thus requiring a long time, leading to subjective judgements and providing assistance that is not on target. Simple Additive Weighting (SAW) and Weighted Product (WP) are multicriteria methods that can be applied in the decision-making process, both methods are compared to find out the best method in determining the appropriate and targeted assistance recipients. The research starts from the problem identification which includes data collection, analysis, and application of the multicriteria method to the interpretation of method comparison results. The SAW method is more appropriate to be applied in determining the provision of assistance in Cisarua village by producing a higher number of rankings and percentage value of suitability level than the WP.
Model Ward dan Peppard untuk Perencanaan Strategis Sistem Informasi Bisnis Hotel
Authors: Widhiarso Wijang
Published: March 2021

Setiap usaha yang dirintis selalu diinisiasi oleh suatu gagasan perorangan atau kelompok, gagasan ini dapat bersifat personal maupun dalam rangka mencari manfaat dan keuntungan. Sedangkan, strategi merupakan suatu cara untuk mewujudkan gagasan yang telah terbentuk. Penelitian ini bertujukan untuk menemukan dan memperjelas gagasan pemilik usaha dalam bentuk visi, misi, dan pandangan lain yang berkaitan dengan Hotel XYZ. Hotel XYZ merupakan hotel bintang dua yang berlokasi di Kota Palembang dimana kompetisi dengan merek hotel ekonomis dan digital disruption tidak dapat dihindari pada saat penelitian ini dibuat, sehingga diperlukan suatu strategi yang menghasilkan usulan strategi bisnis dan SI/TI. Berdasarkan gagasan tersebut, penulis merumuskan strategi sistem informasi dengan mengevaluasi indikator pencapaian gagasan, analisa lingkungan bisnis dan analisa SI/TI, serta memproyeksikan SI/TI yang ada untuk mencapai gagasan pemilik Hotel XYZ.
IMPLEMENTASI KEBIJAKAN PENANGGULANGAN KEMISKINAN DI KECAMATAN BONMELA KABUPATEN YAHUKIMO
Authors: Sunyap Yoas , Hamka Husain , Bahri Syamsul
Published: March 2021

Tujuan penelitian ini untuk menganalisis implementasi kebijakan penangulangan kemiskinan di Kecamatan Bomela Kabupaten Yahukimo yang di laksanakan oleh pemerintah dalam pemenuhan kebutuhan dasar masyarakat. Jika melihat fenomena sampai saat ini masyarakat Papua sebagian  masih berada di bawa garis kemiskinan terutama di Kecamatan Bomela Kabupaten Yahukimo seperti kurangnya prasana, tidak ada tranportasi darat, masih kurang sosialisasi tetang hidup layak, masyarakat masih mengandalkan alam untuk memenuhi kebutuhan hidupnya. Penelitian ini menggunakan deskriptif kualitatif. Hasil penelitian menunjukan bahwa, kerangka kebijakan pemberdayaan masyarakat sebagai program dan sebagai cakupan pembangunan memungkinkan mengalami pengembangan dan perluasan ke daerah terjauh hingga terisolir. Hal yang sama juga berlaku untuk program antar proyek yang efektivitas dan efisiensinya dapat diwujudkan.
This study aims to review, analyze and interpret the implementation of poverty reduction policy in Bomela District, Yahukimo Regency carried out by the government in fulfilling the basic needs of the community. When looking at the phenomenon these days, most Papuans are still under the poverty line, especially in Bomela District, Yahukimo Regency, such as the lack of infrastructure, no land transportation, the lack of socialization about decent living, and people who still rely on nature to fulfill their living needs. The research used qualitative descriptive. The results show that the policy framework of community empowerment as a program and as a part of the development is expected to be extended to remote and isolated areas. It also applies for programs within the projects, which the effectiveness and the efficiency of the activities are expected to be implemented.
PERANAN SATUAN LALU LINTAS (SATLANTAS) DALAM EKSPEKTASI MENCEGAH PELANGGARAN LALU LINTAS DI WILAYAH POLRES KABUPATEN BARRU
Authors: Marliany Marliany , Pananrangi Andi Rasyid , Bahri Syamsul
Published: March 2021

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis penanggulangan dan hambatan-hambatan pelaksanaan pelanggaran lalulintas, dan menganalisis deskripsi upaya yang dilakukan polisi dalam mengurangi angka pelanggaran lalu lintas di wilayah Polres Kabupaten Barru. Metode penelitian menggunakan jenis penelitian fenomenologi dan pendekatan penelitian kualitatif. Pengumpulan data dilakukan melalui: observasi, wawancara dan dokumentasi. Informan penelitian meliputi: (1) Kanit Dikyasa, (2) Kanit Patroli, (3) Polisi Patroli, dan (3) Tokoh Masarakat. Hasil penelitian menunjukkan bahwa: (1) Implementasi Patroli Polisi dalam penanggulangan pelanggaran lalu lintas, yaitu: (a) Fasilitas patroli Polisi melengkapi patroli Polisi dalam mencegah terjadinya pelanggaran lalu lintas ternyata belum maksimal, dan (b) Intensitas patroli Polisi menunjukkan peningkatan kepedulian Polisi dalam mencegah terjadinya pelanggaran lalu lintas. (2) Faktor determinan yang menjadi hambatan Patroli Polisi dalam penanggulangan pelanggaran lalu lintas, yaitu: (a) Faktor internal pelayanan ketertiban jalan raya bekemampuan dalam. melakukan patroli untuk menanggulangi terjadinya pelanggaran lalu lintas, dan (b) Faktor eksternal pelayanan ketertiban jalan raya menunjukkan kondisi eksternal patroli polisi dalam penanggulangan pelanggaran lalu lintas kurang efektif.
The aim of this study is to find out and analyze countermeasures and obstacles in handling traffic violations, and to analyze the description of the efforts made by the police in reducing the number of traffic violations in the Police Area of Barru Regency. The research method uses the type of phenomenological research and qualitative research approaches. The data collection is done through: observations, interviews and documentations. Research informants include: (1) Dikyasa Kanit. (2) Kanit Patrol, (3) Patrol Police, and (3) Community Leaders. The results showed that: (1) The implementation of Police Patrol in overcoming traffic violations, such us: (a) Police patrol facilities complementing Police patrols in preventing traffic violations were not yet optimal, and (b) The intensity of Police patrols showed an increase in Police concern in preventing traffic violations; (2) Determinant factors that become obstacles to the Police Patrol in overcoming traffic violations, such as: (a) Internal factors of road order services with internal capabilities in conducting patrols to cope with traffic violations, and (b) External factors of road order services indicate that the external conditions of police patrols in handling traffic violations are less effective.
Mutagenicidad y gentoxicidad de aguas que surten una planta de potabilización
Authors:   Universidad Santiago de Cali, Oñate Garzón José , Meléndez Gelvez Iván ,   Universidad de Pamplona, Paruma Velasco Ary Fabián ,   Secretaria de Educación Municipal de Popayán, Cárdenas Héctor Hugo ,   Universidad de Antioquia, Zuleta Margarita ,   Universidad de Antioquia, Peláez Carlos Alberto ,   Universidad de Antioquia
Published: March 2021

Las aguas que surten las plantas de potabilización para luego ser tratadas para el consumo humano, generalmente son contaminadas por desechos industriales, agrícolas y aguas negras, los cuales contribuyen a la presencia de compuestos con propiedades mutagénicas. En este trabajo se evaluó la mutagenicidad y genotoxicidad de extractos de aguas concentrados mediante resinas XAD2 y XAD7. Las aguas fueron tomadas de un afluente que abastece una planta de potabilización y del agua de dicha planta sin tratar. Las actividades mutagénicas y genotóxicas se estudiaron usando el ensayo de Ames y el ensayo cometa, respectivamente. Se evidenció un efecto concentración-respuesta entre los extractos de agua y el efecto mutagénico, prevaleciendo el número de revertantes en la cepa TA98 en presencia de enzimas metabólicas. Además, la actividad mutagénica exhibida por los extractos del afluente y de la planta fue diferente, siendo las aguas de la planta 12% más mutagénicas. Los resultados de genotoxicidad mostraron que las distintas cantidades de los extractos de las muestras de agua, pueden inducir diferentes niveles de daño en el ADN de linfocitos humanos, independiente del sitio de muestreo. La máxima longitud de cola observada fue de 75.8 μm en la máxima concentración de extracto de agua, 1.5mg.
Empirical Evaluation of Diagnostic Algorithm Performance Using a Generic Framework
Authors: Feldman Alexander , Kurtoglu Tolga , Narasimhan Sriram , Poll Scott , Garcia David , De Kleer Johan , Kuhn Lukas , Van Gemund Arjan
Published: March 2021

A variety of rule-based, model-based and datadriven techniques have been proposed for detection and isolation of faults in physical systems. However, there have been few efforts to comparatively analyze the performance of these approaches on the same system under identical conditions. One reason for this was the lack of a standard framework to perform this comparison. In this paper we introduce a framework, called DXF, that provides a common language to represent the system description, sensor data and the fault diagnosis results; a run-time architecture to execute the diagnosis algorithms under identical conditions and collect the diagnosis results; and an evaluation component that can compute performance metrics from the diagnosis results to compare the algorithms. We have used DXF to perform an empirical evaluation of 13 diagnostic algorithms on a hardware testbed (ADAPT) at NASA Ames Research Center and on a set of synthetic circuits typically used as benchmarks in the model-based diagnosis community. Based on these empirical data we analyze the performance of each algorithm and suggest directions for future development.
A Survey of Health Management User Objectives in Aerospace Systems Related to Diagnostic and Prognostic Metrics
Authors: Wheeler Kevin R. , Kurtoglu Tolga , Poll Scott D.
Published: March 2021

One of the most prominent technical challenges to effective deployment of health management systems is the vast difference in user objectives with respect to engineering development. In this paper, a detailed survey on the objectives of different users of health management systems is presented. These user objectives are then mapped to the metrics typically encountered in the development and testing of two main systems health management functions: diagnosis and prognosis. Using this mapping, the gaps between user goals and the metrics associated with diagnostics and prognostics are identified and presented with a collection of lessons learned from previous studies that include both industrial and military aerospace applications.
Welcome to the International Journal of Prognostics and Health Management (Communication)
Authors: H. W. Eklund Neil
Published: March 2021

The Prognostics and Health Management Society (PHM Society) is a non-profit organization dedicated to the advancement of PHM as an engineering discipline. One of the fundamental principles of the Society is to provide centralized, timely, free and unrestricted access to knowledge about PHM research and applications.
Condition Monitoring Method for Automatic Transmission Clutches
Authors: Partogi Ompusunggu Agusmian , Papy Jean-Michel , Vandenplas Steve , Sas Paul , Van Brussel Hendrik
Published: March 2021

This paper presents the development of a condition monitoring method for wet friction clutches which might be useful for automatic transmission applications. The method is developedbased on quantifying the change of the relative rotational velocity signal measured between the input and output shaft of a clutch. Prior to quantifying the change, the raw velocity signal is preprocessed to capture the relative velocity signal of interest. Three dimensionless parameters, namely the normalized engagement duration, the normalized Euclidean distance and the spectral angle mapper distance, that can be easily extracted from the signal of interest are proposed in this paper to quantify the change. In order to experimentally evaluate and verify the potential of the proposed method, clutches’ life data obtained by conducting accelerated life tests on some commercial clutches with different lining friction materials using a fully instrumented SAE#2 test setup, are utilized for this purpose. The aforementioned parameters extracted from the experimental data clearly exhibit progressive changes during the clutch service life and are well correlated with the evolution of the mean coefficient of friction (COF), which can be seen as a reference feature. Hence, the quantities proposed in this paper can therefore be seen as principle features that may enable us to monitor and assess the condition of wet friction clutches.
Towards A Model-based Prognostics Methodology for Electrolytic Capacitors: A Case Study Based on Electrical Overstress Accelerated Aging
Authors: Celaya Jos´e R. , Kulkarni Chetan S. , Biswas Gautam , Goebel Kai
Published: March 2021

This paper presents a model-driven methodology for predicting the remaining useful life of electrolytic capacitors. This methodology adopts a Kalman filter approach in conjunction with an empirical state-based degradation model to predict the degradation of capacitor parameters through the life of the capacitor. Electrolytic capacitors are important components of systems that range from power supplies on critical avionics equipment to power drivers for electro-mechanical actuators. These devices are known for their comparatively low reliability and given their critical role in the system, they are good candidates for component level prognostics and health management. Prognostics provides a way to assess remaining useful life of a capacitor based on its current state of health and its anticipated future usage and operational conditions. This paper proposes and empirical degradation model and discusses experimental results for an accelerated aging test performed on a set of identical capacitors subjected to electrical stress. The data forms the basis for developing the Kalman-filter based remaining life prediction algorithm.
Physics Based Degradation Models for Electrolytic Capacitor Prognostics under Thermal Overstress Conditions
Authors: Kulkarni Chetan S. , Biswas Gautam , Celaya Jos´e R. , Goebel Kai
Published: March 2021

Electronics subsystems play an increasingly important role in safety critical systems for monitoring, control, and enhanced functionality. Electrolytic capacitors are an important component in ,amy subsystems that range from power supplies on safety critical avionics equipment to power drivers for electro-mechanical actuators. These capacitors are ideal forpassing or bypassing low-frequency signals in power supplies but are known to have lower reliability compared to ceramic and tantalum capacitors, and given their criticality in electronicssubsystems they are a good candidate for component level monitoring and prognostics. Prognostics provides a way to assess remaining useful life of components and systems based on their current state of health and their anticipated future use and operating conditions. Past experiences have shown that capacitor degradation and failures are quite prevalent under high electrical and thermal stress conditions that they experience during operations. Our focus in this work is on deriving a physics-based degradation model for electrolytic capacitors under thermal stress conditions. As part of our methodology, we study the effects of accelerated aging due to thermal stress on a batch of capacitors stored at high ambient temperature conditions. This provides a framework for supplementing theoretical modeling with data collected from simultaneous experiments, which is then used to validate the derived models. This work represents a first step toward combining data driven and physics-based approaches for modeling capacitor degradation. The case study shows how the proposed technique is applied to a batch of identically manufactured capacitors.
Stochastic-resonance based fault diagnosis for rolling element bearings subjected to low rotational speed
Authors: Partogi Ompusunggu Agusmian , Devos Steven , Petre Frederik
Published: March 2021

Despite been introduced about more than 30 years ago, the Stochastic-Resonance (SR) theory has only been gaining considerable attention in the field of condition based maintenance (CBM) in recent years. SR is a nonlinear physical phenomenon where weak signals (i.e. signals with low signalto- noise ratio) can be enhanced by a cooperative interaction of noise and periodic excitation (stimulus) in particular nonlinear systems, e.g. “bistable” systems. In other words, SR serves as a non-linear filter that can amplify a (periodic) signal of interest heavily masked by a large background noise by adjusting both the parameters of the nonlinear bi-stable system and the intensity of artificially generated noise to be added to the measurement signal. This paper discusses an improvement of SR filtering with multi scale noise tuning recently published for multi-fault diagnosis of a rolling element bearing subjected to low rotational speed and low load. Prior to application of the SR filtering, gear-related signals are removed from a measured acceleration vibration signal (i.e. signal pre-whitening) by means of the cepstra-based discrete components removal. The pre-whitened signal is further processed by employing an optimized SR filter in which the filter parameters are pre-determined based on the faulty data. Finally, features defined as the ratio between the peaks around the corresponding bearing fault frequencies and the background noise level are extracted from the spectrum of the output signal obtained from the SR filtering. A number of experiments have been carried out on a gearbox dynamics simulator with healthy and faulty bearings in order to demonstrate and verify the effectiveness of the proposed approach for bearing fault detection under low shaft rotational speed (348 rpm) and low load (1.2 Nm). For comparison purpose, the experimental data have been analyzed both with the well known “envelope” method and the proposed framework. The experimental results show that the proposed framework outperforms the envelope method.
Operational-Condition-Independent Criteria Dedicated to Monitoring Wind Turbine Generators
Authors: Yang Wenxian , Sheng Shuangwen , Court Richard
Published: March 2021

Condition monitoring is beneficial to the wind industry for both land-based and offshore plants. However, because of the variations in operational conditions, its potential has not been fully explored. There is a need to develop an operational-condition-independent condition monitoring technique, which has motivated the research presented here. In this paper, three operational-condition-independent criteria are developed. The criteria accomplish the condition monitoring by analyzing the wind turbine electrical signals in the time domain. Therefore, they are simple to calculate and ideal for online use. All proposed criteria were tested through both simulated and practical experiments, showing that these criteria not only provide a solution for detecting both mechanical and electrical faults that occur in wind turbine generators, but that they provide a potential tool for diagnosing generator winding faults.
Integrating Structural Health Management with Contingency Control for Wind Turbines
Authors: Frost Susan A. , Goebel Kai , Obrecht Léo
Published: March 2021

Maximizing turbine up-time and reducing maintenance costs are key technology drivers for wind turbine operators. Components within wind turbines are subject to considerable stresses due to unpredictable environmental conditions resulting from rapidly changing local dynamics. In that context, systems health management has the aim to assess the state-of-health of components within a wind turbine, to estimate remaining life, and to aid in autonomous decision-making to minimize damage to the turbine. Advanced contingency control is one way to enable autonomous decision-making by providing the mechanism to enable safe and efficient turbine operation. The work reported herein explores the integration of condition monitoring of wind turbine blades with contingency control to balance the trade-offs between maintaining system health and energy capture. Results are demonstrated using a high fidelity simulator of a utility-scale wind turbine.
A Two-Stage Diagnosis Framework for Wind Turbine Gearbox Condition Monitoring
Authors: Tamilselvan Prasanna , Wang Pingfeng , Sheng Shuangwen , Twomey Janet M.
Published: March 2021

Advances in high-performance sensing technologies enable the development of wind turbine condition monitoring systems to diagnose and predict the system-wide effects of failure events. This paper presents a vibration-based two-stage fault detection framework for failure diagnosis of rotating components in wind turbines. The proposed framework integrates an analytical defect detection method with a graphical verification method to ensure diagnosis efficiency and accuracy. The efficacy of the proposed methodology is demonstrated with a case study using the gearbox condition monitoring Round Robin study dataset provided by the National Renewable Energy Laboratory (NREL). The developed methodology successfully detected five faults out of a total of seven with accurate severity levels and without producing any false alarm in the blind analysis. The case study results indicate that the developed fault detection framework is effective for analyzing gear and bearing faults in wind turbine drivetrain systems based on system vibration characteristics.