Directory of Scientific Journals Indonesian Society of Applied Science (ISAS)
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    Economic Growth Of Manufacturing Companies: Long-Term Debt, Pre-Tax Foreign Income, And Earning Management

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    The objective of this research is to find evidence of Long-Term Debt, Pre-Tax Foreign Income, and Earnings Management on Economic Growth. The data used are manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018. This study\u27s sample was selected using purposive sampling criteria and 12 manufacturing companies. This study uses a panel regression model with the Eviews version 10. This study found that the variable of Long-Term Debt (LTD) has a positive effect, Pre-Tax Foreign Income (PRTX), and Earnings Management (EM) have no effect on Economic Growth (EP). Research contribution gives academics, financial statement users, and regulatory bodies additional literature that Long-Term Debt (LTD) is a component that has a positive impact on Economic Growth (EP).Keywords: Long Term Debt, Pre-Tax Foreign Income, Earnings Management, Economic Growt

    Pengembangan Pusat Unggulan Teknologi, Center Of Heavy Equipment Untuk Mempersiapkan Sdm Bidang Mekanik Dan Operator Alat Berat Yang Kompeten

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    The low demand for vocational education graduates has led to high unemployment. The low demand for vocational education graduates has led to high unemployment. Vocational college graduates still need to be commensurate with industrial needs. Many Senior High School, Vocational High School, and Vocational College graduates have not been able to find a job for more than six months. Conditions on Madura island worsened this, and the lack of accelerated industrialization even after the Suramadu Bridge was built. Madura has the lowest Human Development Index (HDI) score in East Java. Data from the Central Bureau of Statistics (BPS) Sampang in Figures 2021) shows that the HDI value in 2020 only increased by 0.76 from 2019 of 62.70. Politeknik Negeri Madura (Poltera) together with PT. United Tractors and LSP ABI want to take an active role in improving Madura\u27s HDI by preparing human resources on heavy equipment mechanics through the development of a centre of excellence for technology (PUT) of Heavy Equipment (CHE). Using the causal-comparative method, the researcher observed the impact of each stage on PUT-CHE development activities and reviewed the data to find causal factors and correlations. Poltera took a strategic step by equipping lecturers with virtual training on heavy equipment mechanics (SOBAT Program), organized by PT United Tractors. The SOBAT program has positively impacted heavy equipment engineering graduates in 2022, which has increased significantly. Academic data showed that 13 out of 34 heavy equipment mechanical engineering graduates were employed in leading heavy equipment industries before three months. Other data stated that three lecturers participating in Virtual Training on heavy equipment mechanics were selected as 50 interns at PT United Tractors.Rendahnya serapan lulusan pendidikan vokasi menyebabkan tingginya angka pengangguran. Lulusan Perguruan Tinggi Vokasi (PTV) belum sepadan dengan kebutuhan industri. Banyak lulusan SMA, SMK, dan PTV belum memperoleh pekerjaan hingga lebih dari 6 bulan. Kondisi di pulau Madura, percepatan industrialisasi pasca suramadu belum terwujud dan Indeks Pembangunan Manusia (IPM) terendah di Jawa Timur. Data BPS (Sampang dalam Angka 2021), IPM tahun 2020 hanya naik sebesar 0,76 dari tahun 2019 sebesar 62,70. Politeknik Negeri Madura (Poltera) bersama PT. United Tractors dan LSP Alat Berat Indonesia ingin berperan aktif meningkatkan IPM Madura dengan penyiapan SDM bidang mekanik alat berat melalui pengembangan pusat keunggulan teknologi (PUT) Center of Heavy Equipment (CHE). Dengan metode kausal-komparatif, peneliti mengamati konsekuensi tahapan kegiatan pengembangan PUT-CHE dan melihat ulang data untuk menemukan faktor penyebab dan hubungannya. Langkah strategis Poltera membekali dosen dalam virtual training bidang mekanik alat berat yang diselenggarakan PT. United Tractors dalam program SOBAT berdampak positif bagi lulusan teknik mesin alat berat tahun 2022 yang meningkat signifikan. Data akademik, 13 dari 34 lulusan prodi teknik mesin alat berat bekerja di industri alat berat terkemuka sebelum 3 bulan. Data lain menyebutkan 3 dosen peserta Virtual Training bidang mekanik alat berat lolos 50 peserta magang di PT. United Tractor

    Model evaluasi Kirkpatrick pada Program Bina Desa: Penguatan bisnis kuliner kader Pemberdayaan Kesejahteraan Keluarga (PKK)

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    Entrepreneurs have been widely recognized as contributing greatly to improving a country\u27s economy, including in Indonesia. In fact, currently, the segmentation of women entrepreneurs has received much attention in most governments globally. Therefore, this village development program aims to strengthen the Joint Business Group-based culinary business. The partners involved in this program are Family Welfare Empowerment cadres in South Balikpapan District. The results using the Kirkpatrick evaluation model at levels 1 and 2 show that the partners consider the training program (village development) satisfactory. Also, this training program effectively influences cooking self-efficacy and partners\u27 entrepreneurial intentions. The evaluation of this program has important implications for strengthening the Joint Business Group-based culinary business for Family Welfare Empowerment cadres.Wirausaha telah banyak diakui berkontribusi besar terhadap peningkatan ekonomi pada sebuah negara, termasuk di Indonesia. Bahkan, saat ini segmentasi wirausaha wanita banyak mendapat perhatian disebagian besar pemerintah secara global. Oleh karena itu, program bina desa ini bertujuan untuk memperkuat bisnis kuliner berbasis Kelompok Usaha Bersama. Mitra yang terlibat pada program ini yaitu kader PKK Kecamatan Balikpapan Selatan. Hasil evaluasi menggunakan model evaluasi Kirkpatrick pada level 1 dan 2 menunjukkan bahwa program pelatihan (bina desa) dinilai memuaskan oleh para mitra. Selain itu, program pelatihan ini memberikan pengaruh secara efektif terhadap efikasi diri memasak dan niat berwirausaha mitra. Evaluasi program ini memberikan implikasi penting terhadap penguatan bisnis kuliner berbasis KUBE bagi para kader PKK

    Penentuan Karakteristik Hidraulik Sungai Setail Berdasarkan Angka Reynold Dan Angka Froude

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    Besarnya distribusi kecepatan aliran pada Sungai Setail menimbulkan permasalahan, salah satunya yaitu peluapan air sungai yang dapat mengakibatkan banjir karena endapan sedimen yang tinggi. Kecepatan aliran pada Sungai Setail ditambah curah hujan yang tinggi mengakibatkan sungai meluap yang menyebabkan ratusan rumah di Desa Wringinputih, Kecamatan Muncar terendam banjir setinggi 1 meter. Tujuan penelitian ini adalah untuk menentukan angka Reynold dan angka Froude di hulu, tengah dan hilir Sungai Setail. Pengukuran kecepatan aliran menggunakan alat Current Meter. Setelah didapatkan data debit, kecepatan, dan koordinat, kemudian dilanjutkan dengan pengolahan data untuk mengetahui angka Reynold dan angka Froude untuk menentukan karakteristik hidraulik sungai dan di input dalam program Surfer untuk mengetahui bentuk dan kontur distribusi kecepatan aliran Sungai Setail.  Pada bagian hulu Sungai Setail diperoleh kecepatan rerata sebesar 0,63 m/detik, dengan debit rerata sebesar 0,77 m3/detik, rerata angka Reynold sebesar 1789288,36 termasuk jenis aliran turbulen, dan rerata angka Froude sebesar 0,38 tipe aliran subkritis. Pada bagian tengah Sungai Setail didapatkan kecepatan rerata sebesar 0.32 m/detik, debit rerata sebesar 0.77 m3/detik,  rerata angka Reynold sebesar 112775,85 termasuk jenis aliran turbulen, dan rerata angka  Froude sebesar 0,19 tipe aliran subkritis. Lalu pada bagian hilir Sungai Setail diperoleh kecepatan rerata sebesar 0.24 m/detik, debit rerata sebesar 0,96 m3/detik, rerata angka Reynold sebesar 185107,50 termasuk jenis aliran turbulen, dan rerata angka Froude sebesar 0,07 termasuk tipe aliran subkritis

    Pengaruh Sistem Pengendalian Intern dan Keputusan Pemberian Kredit Dengan Peran Pemeriksa Internal Sebagai Variabel Mediasi Pada Bank Pemerintah di Kota Ambon

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    This research aims to empirically test the influence of the role of internal auditors in mediating the influence of the internal control system on credit granting decisions at Government Banks in Ambon City. The research data collection technique is a survey by distributing questionnaires to respondents selected based on sampling techniques. The sampling technique in this research was carried out using a purposive sampling method, namely, sampling with research considerations. The analysis technique used is mediation variable regression analysis, with a significance level used of 0.05 or 5%. The results of the study show that the role of internal auditors mediates the relationship between the internal control system and credit granting decisions.Keywords: Internal Control System, Credit Granting, Role of Internal Auditor

    Sistem Kendali Irigasi Otomatis Pada Pertanian Hidroponik Vertikal Berbasis Internet Of Things (IoT)

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    Vertical hydroponic farming is an innovative method of cultivating plants efficiently in urban environments. However, the main challenge in managing hydroponic farming is monitoring and regulating appropriate water levels for plants, especially on a large scale or in remote locations. To overcome this problem, an automatic irrigation control system based on the Internet of Things (IoT) is a potential solution. This study proposes the development of an automatic irrigation control system integrated with IoT technology to increase the efficiency and productivity of vertical hydroponic farming. This system consists of ultrasonic sensors and water flow sensors which are connected directly to a microcontroller, which is then connected to the IoT platform via a wireless network. Data obtained from these sensors is sent to the IoT platform for processing and analysis in real-time

    Analisis Perbandingan Metode Regresi Linier, Random Forest Regression dan Gradient Boosted Trees Regression Method untuk Prediksi Harga Rumah

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    The need for a place to live is one that many people prepare, both millennials and adults and the elderly. With the continued increase in population growth in Indonesia and increasing public interest in buying a place to live early on, this can make not all groups of people have a place to live or a house that is quite livable. Related to this, the public needs up-to-date information related to predictions of house prices both for housing and second-hand housing prices for planning purposes in the future. The purpose of this study is to carry out a comparative analysis of the prediction results of house prices with several Machine Learning algorithms consist of Linear Regression, Random Forest Regression and Gradient Boosted Trees Regression. Evaluation for all the method applying Cross-Validation. The evaluation is seen from the smallest Root Mean Square Error (RMSE) error rate of each testing method. The results of this study are the Random Forest Regression obtained an RMSE value of 0.440, the Linear Regression model obtained an RMSE value of 0.515 and the RMSE value of Gradient Boosted Trees Regression of 0.508. The results were obtained from testing a dataset of 2011 records with a division of 80% for data training and 20% for data testing, the data has 6 attributes used in testing including house prices, land area, building area, number of bathrooms, number of bedrooms and the number of garages. In this study, prediction results using the Random Forest Regression method yielded the highest accuracy of 81.5% compared to the Linear Regression and Gradient Boosted Trees Regression methods

    Analisis Penurunan Tanah Jalan R.E. Martadinata Jakarta Utara Menggunakan Metode Konvensional dan Pengamatan GPS Geodetic

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    Land subsidence in the areas of Pademangan, Ancol, Penjaringan, Cengkareng, Tanjung Priok, Cilincing, and Pulogadung is still ongoing. The land subsidence is influenced by the condition of the groundwater table and the effect of consolidation. The purpose of this research is to know the result of soil subsidence/ consolidation using conventional calculation methods and geodetic GPS observations on R.E. Martadinata Street on Bore Hole 3 with Point BM.CP.1 and Bore Hole 6 with Point BM.DKI.11 and to find out the results of the comparison of subsidence/ consolidation analysis methods between conventional calculations and geodetic GPS observations. The amount of soil subsidence/ consolidation with conventional calculation methods at Bore Hole 3 with Point BM CP.1 obtained 8.5 cm with a period of 2.3 years and at Bore Hole 6 with Point BM DKI.11 obtained 5.6 cm with a period of 0.4 years. The amount of soil subsidence/ consolidation with GPS Geodetic observations BM CP.1 point was obtained at 16.8 cm with a period of 3 years and at the DKI.11 BM Point obtained 17.5 cm with a period of 3 years. The results of soil subsidence/consolidation calculations using conventional calculation methods and GPS Geodetic observations there was a difference or deviation in Bore Hole 3 with Point BM CP.1 obtained 8.3 cm with a period of 0.68 years and in Bore Hole 6 with Point BM DKI.11 obtained 11.9 cm with a period of 2.64 years.Penurunan permukaan tanah di wilayah Jakarta masih terus berlangsung. Data dari Dinas Perindustrian dan Energi menunjukkan, di daerah-daerah tersebut telah terjadi penurunan lebih dari 10 cm per tahun. Penurunan tanah tersebut dipengaruhi oleh kondisi muka air tanah dan pengaruh konsolidasi. Penurunan muka tanah di beberapa wilayah setiap tahunnya memang tidak terjadi secara ekstrim, namun apabila dibiarkan terus menerus akan berdampak pada munculnya kerugian, tidak hanya material tetapi juga korban jiwa. Tujuan dari penelitian ini yaitu untuk mengetahui hasil penurunan/ konsolidasi tanah menggunakan metode perhitungan konvensional dan pengamatan GPS Geodetic pada Jalan R.E.Martadinata Bore Hole 3 dengan Titik BM.CP.1 dan Bore Hole 6 dengan Titik BM DKI.11 serta untuk mengetahui hasil perbandingan metode analisis penurunan/ konsolidasi antara perhitungan konvensional dengan pengamatan GPS Geodetic. Besar penurunan/ konsolidasi tanah dengan metode perhitungan konvensional pada Bore Hole 3 dengan Titik BM CP.1 diperoleh 8,5 cm dengan kurun waktu 2,3 tahun dan pada Bore Hole 6 dengan Titik BM DKI.11 diperoleh 5,6 cm dengan kurun waktu 0,4 tahun. Besar penurunan/ konsolidasi tanah dengan pengamatan GPS Geodetic titik BM CP.1 diperoleh 16,8 cm dengan kurun waktu 3 tahun, dan pada dengan Titik BM DKI.11 diperoleh 17,5 cm dengan kurun waktu 3 tahun, serta hasil perhitungan penurunan/ konsolidasi tanah dengan metode perhitungan konvensional dan pengamatan GPS Geodetic terdapat selisih atau deviasi pada Bore Hole 3 dengan Titik BM CP.1 diperoleh 8,3 cm dengan kurun waktu 0,68 tahun, dan pada Bore Hole 6 dengan Titik BM DKI.11 diperoleh 11,9 cm dengan kurun waktu 2,64 tahun

    Penerapan Solar Cell untuk Mendukung Ketahanan Energi dan Perekonomian Pedagang Kaki lima Ruang Terbuka Hijau Kota Balikpapan

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    The electricity source of the street vendor community in Taman Bekapai, Balikpapan City, depends on PLN sources, resulting in an electrical energy crisis. As well as the amount of investment that must be spent to build a cable system power grid is an obstacle. This service aims to implement 60 WP solar panel technology products with solar cell electricity generation integrated into street vendor cart storefronts as an environmentally friendly electricity operational cost efficiency. The method of implementing activities directly and limitedly pays attention to health protocols. The stages are: (1) implementing electricity source products from new energy for street vendor carts (2) technical and operational assistance for solar panel maintenance for traders, (3) accounting information management training as financial management of partner businesses, (4) evaluation and monitoring of the results of village development program activities. The result of this program is the availability of 1 (one) street vendor cart integrated with 60 WP/h solar panel technology as a source of electrical energy and lighting. The installation of these solar panels can reduce the trader\u27s electricity operations with an efficiency of about 13-17%. In addition, there was a 56% increase in partner knowledge of venture management and a 70% increase in skills in using solar panels as an alternative source of electricity to merchant carts.Sumber listrik komunitas pedagang kaki lima di Taman Bekapai Kota Balikpapan tergantung sumber PLN sehingga mengakibatkan masalah krisis energi listrik. Serta besarnya investasi yang harus dikeluarkan untuk membangun jaringan listrik sistem kabel menjadi hambatan. Tujuan pengabdian ini menerapkan produk teknologi panel surya 60 WP dengan pembangkitan listrik solar cell yang diintegrasikan pada etalase gerobak pedagang kaki lima sebagai efisiensi biaya operasional listrik yang ramah lingkungan. Metode pelaksanaan kegiatan secara langsung dan terbatas memperhatikan protokol kesehatan. Adapun tahapannya: (1) menerapkan produk sumber listrik dari energi baru untuk gerobak pedagang kaki lima (2) pendampingan operasional teknis perawatan panel surya terhadap pedagang, (3) pelatihan manajemen informasi akuntansi sebagai pengelolaan keuangan usaha mitra, (4) evaluasi dan pemantauan hasil kegiatan program bina desa. Hasil program ini adalah tersedianya 1 (satu) gerobak pedagang kaki lima yang terintegrasi dengan teknologi panel surya 60 WP/h sebagai sumber energi listrik dan penerangan. Terpasangnya panel surya ini mampu mengurangi operasional listrik pedagang dengan efisiensi sekitar 13-17%. Selain itu, ada peningkatan 56% pengetahuan mitra tentang manajemen usaha dan 70% peningkatan keterampilan dalam menggunakan panel surya sebagai alternatif sumber listrik terhadap gerobak pedagang

    Composite Material Impact Test With Resin Matrix And Kenaf Fiber Reinforcement Using The Hand Lay Up Method

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    The purpose of this study was to obtain the results of impact testing on composite material with the arrangement of kenaf fibers in woven with volume variations of 0%, 10%, 20%, 30%, 40%, and 50%. The value obtained from impact testing with 0% fiber variation has an average energy absorption yield of 1.730623009 J and an average impact price of 0.01273547 J/mm², 10% fiber has an average absorption energy yield of 1.468150063 J and an average yield of 1.468150063 J The average impact price is 0.01080396 J/mm², 20% fiber has an average energy absorption yield of 1.730623009 J and an average impact price is 0.01273547 J/mm², 30% fiber has an average energy absorption yield of 1.214516698 J and the average yield is 1.214516698 J The average impact price is 0.008937499 J/mm², 40% fiber has an average energy absorption yield of 1.993095955 J and an average impact price is 0.01466698 J/mm², 50% fiber has an average energy absorption yield of 2.264328531 J and an average yield of 2.264328531 J Average Impact Price 0.016662952 J/mm². This composite material is made with epoxy resin as a binder and kenaf fiber as a reinforcing material. The method used is hand lay-up and specimen testing using charpy impact. After testing, a micro photo will be taken to see the best specimen fracture results.The purpose of this study was to obtain the results of impact testing on composite material with the arrangement of kenaf fibers in woven with volume variations of 0%, 10%, 20%, 30%, 40%, and 50%. The value obtained from impact testing with 0% fiber variation has an average energy absorption yield of 1.730623009 J and an average impact price of 0.01273547 J/mm², 10% fiber has an average absorption energy yield of 1.468150063 J and an average yield of 1.468150063 J The average impact price is 0.01080396 J/mm², 20% fiber has an average energy absorption yield of 1.730623009 J and an average impact price is 0.01273547 J/mm², 30% fiber has an average energy absorption yield of 1.214516698 J and the average yield is 1.214516698 J The average impact price is 0.008937499 J/mm², 40% fiber has an average energy absorption yield of 1.993095955 J and an average impact price is 0.01466698 J/mm², 50% fiber has an average energy absorption yield of 2.264328531 J and an average yield of 2.264328531 J Average Impact Price 0.016662952 J/mm². This composite material is made with epoxy resin as a binder and kenaf fiber as a reinforcing material. The method used is hand lay-up and specimen testing using charpy impact. After testing, a micro photo will be taken to see the best specimen fracture results

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