Jurnal Universitas 17 Agustus 1945 Surabaya
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OPTIMIZING AUDIT QUALITY THROUGH THE ROLE OF E-AUDIT, AUDIT FEES, AND TIME BUDGET PRESSURE IN PUBLIC ACCOUNTING FIRMS
Get PDFThe advancement of technology in the auditing field has driven Public Accounting Firms (KAP) to adopt e-audit to enhance efficiency and accuracy in the audit process. Additionally, audit fees and time budget pressure are considered factors that may influence audit quality. However, the extent to which these factors impact audit quality remains a topic of debate. Therefore, this study aims to analyze the effect of e-audit, audit fees, and time budget pressure on audit quality in Public Accounting Firms. This study employs a quantitative method with data collected through questionnaires distributed to auditors in various Public Accounting Firms. The sample was selected using purposive sampling from 100 respondents, with criteria set by the author based on audit practice. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS version 4 to comprehensively examine the relationships between variables. The findings indicate that e-audit and time budget pressure have a positive and significant impact on audit quality, while audit fees do not have a significant effect. These results suggest that implementing audit technology enhances auditors' effectiveness, while well-managed time pressure improves productivity without compromising audit quality. Based on these findings, Public Accounting Firms are advised to optimize the use of e-audit and implement better time management strategies to maintain audit quality in dynamic work condition
Analisis Pengaruh Variasi Dimensi Panjang Pipa Kapiler Terhadap Karakteristik dan Coefficient of Performance Pada Kulkas R134A
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Kinerja sistem pendingin pada kulkas sangat dipengaruhi oleh dimensi pipa kapiler, komponen penting yang mengatur aliran refrigeran dari tekanan tinggi ke tekanan rendah. Variasi dimensi pipa kapiler dapat memengaruhi koefisien performansi (Coefficient of Performance/COP) dan efisiensi energi, namun pengaruh spesifiknya belum sepenuhnya dipahami, terutama pada kulkas yang menggunakan refrigeran R134A. Penelitian ini bertujuan untuk menjawab permasalahan mengenai bagaimana variasi panjang pipa kapiler (50 cm, 100 cm, 150 cm) pada diameter (0,26 mm, 0,28 mm, 0,31 mm) memengaruhi karakteristik termodinamika, seperti suhu, tekanan, dan distribusi aliran refrigeran, serta untuk menentukan kombinasi dimensi optimal yang menghasilkan efisiensi terbaik. Metode penelitian meliputi kajian literatur, observasi lapangan, dan pengujian eksperimen dengan pengumpulan data suhu dan tekanan pada titik-titik kritis dalam siklus refrigerasi. Hasil menunjukkan bahwa dimensi pipa kapiler secara signifikan memengaruhi COP, kapasitas pendinginan, dan konsumsi energi. Performansi terbaik ada pada pipa kapiler panjang 50 cm dan diameter 0,28 mm dengan nilai COP 3,43. Diameter ini memberikan keseimbangan optimal antara laju aliran dan penurunan tekanan. Panjang pipa yang lebih pendek meminimalkan rugi tekanan dan menghasilkan kinerja sistem terbaik. Penelitian ini memberikan panduan praktis untuk desain sistem pendingin yang hemat energi dan ramah lingkungan, sekaligus membuka peluang penelitian lanjutan untuk mengoptimalkan dimensi pipa kapiler pada aplikasi pendinginan lainnya.
Kata kunci: dimensi, kapiler, pendingin, refrigeran, tekanan, temperatu
STUDI EXPERIMENTAL SKALA LABORATORIUM PERBANDINGAN DESAIN DIAMETER UJUNG NOZZLE LAMINAR TERHADAP KINERJA TURBIN PELTON
Get PDFEnergi terbarukan menjadi solusi krusial dalam memitigasi krisis energi dan perubahan iklim global. Salah satu sumber energi terbarukan yang potensial adalah pembangkit listrik tenaga air (PLTA), di mana turbin Pelton banyak diaplikasikan pada lokasi dengan head tinggi dan debit air rendah. Turbin Pelton mengonversi energi kinetik air menjadi energi mekanik melalui sistem sudu yang digerakkan oleh jet air dari nozzle. Penelitian ini menganalisis pengaruh variasi diameter nozzle terhadap kinerja turbin Pelton melalui pengujian eksperimental dengan diameter nozzle 4 mm, 6 mm, dan 8 mm. Parameter yang diukur meliputi kecepatan putaran, torsi, daya mekanik, daya generator, dan efisiensi generator. Hasil menunjukkan bahwa peningkatan diameter nozzle menyebabkan penurunan kecepatan putaran sebesar 13,7% dan torsi sebesar 43,7%. Namun, efisiensi mekanis meningkat signifikan dari 35% menjadi 53%, hal ini terjadi akibat reduksi kehilangan energi turbulen dan distribusi aliran air yang lebih stabil pada nozzle besar. Di sisi lain, daya mekanik turun 51% dan daya generator turun 26,7%, menunjukkan trade-off antara daya output dan efisiensi. Optimasi desain nozzle harus mempertimbangkan prioritas antara daya maksimum atau efisiensi optimal. Peningkatan efisiensi tidak selalu sejalan dengan peningkatan daya listrik yang dihasilkan. Diameter nozzle dipilih berdasarkan kebutuhan spesifik aplikasi, seperti pembangkit skala kecil yang memerlukan respons cepat (diameter kecil) atau sistem berkelanjutan dengan efisiensi tinggi (diameter besar)
Deteksi dan Pengenalan Dua Variasi Plat Nomor Kendaraan Bermotor di Indonesia Dengan Variasi Waktu dan Pencahayaan Memanfaatkan YOLO V8 dan CNN
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Vehicle license plates are one of the vehicle that one of the identity in Indonesia, and these identity are crucial for distinguishing one vehicle from another. License plates detection technology has been advancing, but it is still challenging to read license plates under poor weather conditions and lighting. This research aims to improve the accuracy and speed of license plate detection using YOLO version 8 for license plate detection and CNN for image-to-text extractions. The dataset used consists of 3000 images captured under various conditions (different angles, distances, weather conditions, and lighting). There are two models resulting from the training data : one model with images resized to 640x640 pixels and another model using original-sized images. The accuracy obtained from the dataset is 96.7% with an F1-Score of 0.99 at 0.590, demonstrating that YOLO version 8 method is superior to previous versions.
Keywords: Vehicle Number Plate, YOLOV8, CNN.
ABSTRAK
Plat nomor kendaraan merupakan salah satu identitas kendaraan di Indonesia, identitas tersebut sangat penting untuk mengidentifikasi kendaraan satu dengan yang lainnya. Teknologi deteksi plat nomor sudah mulai berkembang, namun sangat sulit untuk membaca plat nomor dengan kondisi cuaca dan pencahayaan yang kurang. Penelitian ini bertujuan untuk meningkatkan akurasi dan kecepatan pada metode deteksi plat nomor, dengan menggunakan YOLO versi 8 sebagai deteksi plat nomor dan CNN untuk ekstrasi gambar menjadi teks. Dataset yang digunakan berjumlah 3000 gambar dengan berbagai kondisi pengambilan gambar (sudut kemiringan, jarak pengambilan gambar, kondisi cuaca, dan cahaya). Terdapat 2 model dari hasil data training, yaitu 1 model dengan gambar yang dikecilkan menjadi ukuran piksel 640x640 dan 1 model lainnya menggunakan gambar asli. Akurasi yang didapat dari dataset tersebut adalah 96.7% dengan F1-Score 0.99 at 0.590, hal ini membuktikan bahwa metode YOLO versi 8 lebih baik daripada versi sebelumnya.
Kata Kunci: Plat nomor kendaraan, YOLOv8, CNN
The Indonesian Consumer Protection Law for Credit Union Depositors in Credit Union Failures: Quo Vadis?
Get PDFThe 2023 credit union reforms in Indonesia have yet to thoroughly manage the protection system for credit union customers. Discriminative settlements are applied when credit unions fail to return savings. Unlike insurance companies and banks, their customers are fully protected by the Deposit Insurance Corporation when the financial institutions become insolvent. The study aims to analyze the consumer protection law implemented for credit union depositors upon the enactment of Law No. 4 of 2023 by focusing on 3 crucial issues: dual settlement of credit union regulation and credit union is covered in the Financial Services regime as well as consumer law protection should credit unions encounter failures. It is a normative and conceptual study which employs statutory law approaches to draft legal arguments on quo vadis credit union consumer protection law. The study shows that regulation reforms have successfully ended the dual settlement. However, the regulation reforms merely demonstrate the inclusion of credit unions within the financial services regime under the Financial Services Authority without providing any protection regulation addressed to credit union customers should credit unions fail. As a result, credit union depositors are unable to retain their rights due to the legal protection unavailability
Restorative Justice in Narcotics Crimes Investigation: Implementation, Challenges and Obstacles
Get PDFThis article aims to analyse the application of Restorative Justice in investigating narcotics crimes in the Jambi Police Jurisdiction and the obstacles encountered. The approach of restorative justice in the investigation of narcotics crimes in Indonesia is becoming increasingly popular, specifically in the context of handling addicts and victims of narcotics abuse to restore the conditions before the crime occurred, with a focus on rehabilitation and restoration of the relationship between perpetrators and victims (victimless). As empirical juridical research, this article refers to observing the operation of law in society. The results of this study indicate that the application of restorative justice for narcotic abusers must be carried out by referring to the criteria established in the National Police Regulation (Perkapolri) No. 8 of 2021 at the request of the family concerned, followed by an assessment of the perpetrator. However, there are impediments to implementing Restorative Justice, such as a lack of human resources with specific competencies and qualifications, as well as a lack of facilities for narcotics law enforcement at the Jambi Police Narcotics Unit. Therefore, considering that the application of Restorative Justice is time-limited, intense cooperation is needed for all parties who conduct assessments related to scheduling and human resources so that the application of restorative justice can be carried out in time. Furthermore, the Jambi Police Narcotics Unit's support facilities for law enforcement of narcotics crimes must be enhanced further to facilitate the realization of restorative justice
Tindak Tutur Ilokusi dalam Manga Detektif Conan Volume 72
No full textTujuan penelitian ini mendeskripsikan apa saja jenis dan fungsi tindak tutur ilokusi dalam manga Detektif Conan Volume 72. Tindak tutur ilokusi dianalisis secara kontekstual dan ditentukan jenis-jenisnya mengcu pada kategori tindak tututr menurut Kato (2004:45) dan fungsi-fungsinya menurut Leech (1983:162). Metode deskriptif kualitatif digunakan dalam penelitian ini dengan pendekatan pragmatik. Data berupa dialog yang dikumpulkan dengan cara baca catat. Menganalisis data dengan cara menjelaskan konteks dituturkannya tindak tutur ilokusi dan menjelaskan. Setelah dianalisis dapat disimpulkan bahwa dalam manga Detektif Conan Volume 72 ditemukan bahwa dari 47 data tindak tutur ilokusi terdapat 12 data ilokusi asertif, 6 data ilokusi komisif, 13 data ilokusi direktif, 9 data ilokusi ekspresif dan 7 data ilokusi deklaratif. Selain itu, 47 data tersebut memiliki fungsi ilokusi yaitu fungsi kompetitif, fungsi menyenangkan, fungsi bekerja sama, dan fungsi bertentangan.
Kata kunci : Pragmatik, Tindak tutur ilokusi, Fungsi, Manga, Detektif Conan
Penetration Testing and Vulnerability Analysis of SINTA Platform to Strengthen Privacy and Data Protection
Get PDFThe increasing reliance on digital platforms for academic and governmental purposes necessitates robust cybersecurity measures. Consequently, identifying vulnerability is critical to ensuring data security and providing actionable recommendations for cybersecurity officers. Platforms like Sinta (Science and Technology Index), which focus on collecting peer-reviewed papers and maintaining researcher’s research records, represents significant governmental contributions in academia. Cybersecurity awareness is demonstrated through events organized to evaluate the vulnerability of the platform, enabling researchers to access its security and report potential issues. This study addresses these concerns by conducting system penetration testing using the OWASP and Burp Suite Framework, focusing on identifying five critical vulnerabilities. The evaluation examines issues, such as sensitive data exposure in API responses, error log disclosures, email enumeration, and improper access to system files. The results reveal that the platform suffers from multiple levels of security vulnerabilities, prompting recommendations for authorities to take actions to mitigate potential risks effectively. 
DEKONSTRUKSI STIGMA PSK DALAM NOVEL PEREMPUAN DI TITIK NOL KARYA NAWAL EL SAADAWI
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This research aims to identify and describe the forms of deconstructive messages of the stigma of sex workers found in the novel Women at Point Zero by Nawal El Saadawi, based on the five basic assumptions of feminist standpoint theory proposed by Nancy Hartsock. (West & Turner, 2010). The findings were then analyzed using the critical discourse analysis approach by Sara Mills, determining the subject-object and reader-writer positions. In this novel, Firdaus as the main character positions herself as the subject or narrator. As someone who occupies the position of subject, Firdaus has the opportunity to describe and narrate her perspective, experiences, and actions as a woman working as a sex worker. Firdaus's perspective, experiences, and actions represent her resistance against the system of male power dominance. Through this representation, Firdaus deconstructs the stigma surrounding sex workers, which is conveyed through quotes, sentences, and dialogues delivered by Firdaus in her role as subject or narrator. The object in this novel is men in general, and the position of the object will change according to the background of the issues narrated by Firdaus. Meanwhile, the reader's position is to understand and feel Firdaus's struggle in deconstructing the stigma of sex workers through his resistance against the dominance of male power, which is depicted through sentences and descriptions in this novel
PERAN TEKNOLOGI KOMUNIKASI DALAM MENINGKATKAN EFEKTIVITAS PEMASARAN DIGITAL PADA GENERASI Z
Get PDFThe transformation of communication technology has significantly altered digital marketing strategies, particularly in targeting Generation Z, known as "digital natives." This generation exhibits unique characteristics, such as a preference for engaging visual content, personalized approaches, and support for brands prioritizing sustainability and social values. As consumers raised in the digital era, Generation Z leverages social media platforms like Instagram, TikTok, and YouTube not only for entertainment but also to seek information and make transactions. This study examines the role of modern communication technologies, including artificial intelligence (AI), data analytics, and marketing
automation, in shaping effective strategies for Generation Z. Findings reveal that technological advances play a major role in shaping society, including the way humans communicate and adapt. Additionally, sustainability and brand authenticity are crucial in fostering consumer loyalty. Generation Z supports brands that openly commit to transparent, environmentally friendly, and ethical practices. The role of AI, such as chatbots and predictive analytics, is also significant in enhancing consumer experiences by offering responsive interactions and relevant personalization. The conclusion of this study emphasizes the importance of technological innovation in digital marketing strategies so as to create a profitable thing in the form of a stronger and sustainable relationship with Generation Z. Companies that are able to integrate technology, sustainability, and personalization in their approach will have a competitive advantage so that changes are created in the form of a growing market.
Keywords: Generation Z; Digital Marketing; Communication Technology; Personalization; Sustainability