Showing papers by "Agus Purwanto published in 2018"

Dapatkah Teori Fraud Triangle Menjelaskan Kecurangan dalam Laporan Keuangan

Abstract: The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.

Quantum Entanglement and Reduced Density Matrices

Abstract: We investigate entanglement and separability criteria of multipartite (n-partite) state by examining ranks of its reduced density matrices. Firstly, we construct the general formula to determine the criterion. A rank of origin density matrix always equals one, meanwhile ranks of reduced matrices have various ranks. Next, separability and entanglement criterion of multipartite is determined by calculating ranks of reduced density matrices. In this article we diversify multipartite state criteria into completely entangled state, completely separable state, and compound state, i.e. sub-entangled state and sub-entangledseparable state. Furthermore, we also shorten the calculation proposed by the previous research to determine separability of multipartite state and expand the methods to be able to differ multipartite state based on criteria above.

Pilot Project Pemanfaatan Sel Surya sebagai Pembangkit Listrik Alternatif untuk Rumah Tangga Di Pulau Gili Iyang Sumenep

Abstract: Kelompok Penelitian Material Sel Surya, merupakan bagian dari Kelompok Penelitian dan Laboratorium Bahan Maju, Departemen Fisika, FIA, ITS Surabaya, berusaha untuk berperan aktif, dan menjadi bagian yang tidak terpisahkan dari seluruh upaya dunia untuk mengatasi krisis energi dan pemanasan global, melalui penelitian dan pengembangan energi terbarukan, dan mensosialisasikannya ke masyarakat. Kegiatan pengabdian masyarakat di pulau Gili Iyang ini adalah bagian dari upaya itu, yaitu membantu meningkatkan kemandirian masyarakat pulau Gili Iyang dalam bidang energi listrik, dengan memanfaatkan energi terbarukan menggunakan teknologi sel surya. Dengan demikian, potensi masyarakat maupun sumber daya alam yang ada di pulau Gili Iyang yang belum termanfaatkan dengan baik dapat diberdayakan sehingga dapat meningkatkan produktivitas dan kemandirian energi masyarakat tersebut, dan tidak bergantung kepada energi konvensional. Untuk jangka pendek, perancangan teknologi tepat guna (sistem pembangkit / modul listrik sel surya), dan terbentuknya pilot project energi listrik berbasis sel surya telah tercapai dengan baik. Walaupun demikian, masih dibutuhkan pendampingan yang berkelanjutan, terutama mengenai perawatan (maintenance) dan perubahan kultur masyarakat.

Pembuatan Cream Detergent untuk Meningkatkan Ketrampilan Ibu-ibu Pkk

Abstract: Cream detergent is often used in everyday life, serves to wash and clean the dirt (fat). In order to commemorate the day of kartini in 2018, held a training on making cream detergent in Kp. Krapyak RT 07 RW 11 Bintoro Demak. The pH cream detergent generated from this training is 11, this is in accordance with SNI 0062: 2016, where the pH max cream detergent is 11. The purpose of this devotion provides the transfer of science and technology appropriately to the mother of PKK and also to provide skills and entrepreneurship to PKK mothers.

MATLAB Programming to Implement Quantum Walk Algorithm for Presenting Probability Distributions of Quantum Walks

Abstract: There are numerous ideas that have been provided by quantum walks for new quantum algorithms. In this article, we surveyed the discrete quantum walk algorithm to present probability distributions. Moreover, we transformed the algorithm into MATLAB programming. Finally, the programming can be utilised to compare coin flip transformations that generate probability distributions as proposed in several previous articles and also to identify a unitarity of a coin flip transformation.

The spatial dynamics model of mangrove forest changes in Segara Anakan, Cilacap

Abstract: One of the ecosystems in the coastal areas that have a very important role is mangrove forest. Segara Anakan, Cilacap is an area that has the largest mangrove potential in Java. However, the condition of the mangrove both qualitative and quantitative are decreasing. Utilization of remote sensing and GIS technology for the provision of information on the distribution and presence of mangrove forest is growing. The aim of this study is to create a model of distribution changes mangrove forests in 1987-2016 and forecast the distribution of mangrove forests in 2031 in Segara Anakan, Cilacap. Satellite imagery that used such imagery SPOT 1 in 1987, Landsat 7 ETM + in 2003 and Landsat 8 OLI 2016. The method used is a Markov-Chain, Cellular Automata with driving factors such as distance from settlements, population density, distance from the road, distance from the river, the distance from the center of activity, sedimentation and salinity. The results showed a decrease in the distribution of mangroves in the western part of Segara Anakan precisely in the north of the lagoon where the majority of mangrove forest land converted to the rice field. The predicted distribution of mangrove forests in 2031 is the addition of mangrove forests in the lagoon Segara Anakan, precisely the western part due to conversion to the rice field and dry land agriculture.

Willingness to adopt an e-payment system to increase the effectiveness of the budget disbursement in the public sector in Indonesia

Abstract: The main objective of e-payment system development in government agencies in Indonesia is to overcome problems arising in financial management, such as frequent occurrences of delayed payment, incomplete and inaccurate documents, financial information not being punctual, human error and other technical problems. This research aims to analyze the acceptance of e-payment system in Indonesian government institution using Technology Acceptance Model (TAM) approach. This research also tries to find answers as to whether the adoption of an e-payment system has a positive impact on effectiveness of the government budget disbursement. This research has a valuable contribution to make to the Indonesian government which is considering adoption of an e-payment system in all government institutions. However, the e-payment system adoption needs a transitional process. This condition is in line with a statement made by Compeau and Higgins (1995), who found that a critical stage in the application of an information technology system is the condition in which the presence of a system is received or rejected by the potential user. Data in this research was obtained from a survey administered to users of an e-payment system at one of the universities in Indonesia. The research respondents consist of 261 users of e-payment systems. This research data collected using the online questionnaire of e-payment system users. The data analysis employed the structural equation models. The findings of this study indicate that the perceived usefulness is an important factor which influences e-payment system acceptance; however, perceived ease of use has no influence on individual attitude because the e-payment system implementation in our study was mandatory. So, all employees had an obligation to run the system, although some of them may have experienced difficulties with this new system. Corresponding author: Yanuar E. Restianto Email addresses for corresponding author: yan_restianto@yahoo.com First submission received: 20th February 2018 Revised submission received: 29th April 2018 Accepted: 22nd May 2018 Introduction Information technology always develops in line with developments in human civilization. Development of information technologies covers the development of information technology infrastructure, such as hardware, software, technology data storage, and communication technology (Laudon, 2012). One part of this infrastructure is the B2C (Business to Consumer) application which is currently used in many electronic trading or e-commerce enterprises. An important component in conducting transactions is an electronic payment system (e-payment). E-payment is a system that provides tools for payment services or goods made via the Internet. An organization usually has a partnership with various financial institutions or banks to do e-payment, therefore the transactions can be done in real time and anywhere in accordance with their needs. There are many benefits in using epayment and these include: speeding up the process of transactions; the parties involved in the process of Journal of Business and Retail Management Research (JBRMR), Vol. 13 Issue 2 December 2018 www.jbrmr.com A Journal of the Academy of Business and Retail Management (ABRM) 110 the transactions can transfer and receive money anytime and anywhere; e-payment also supports the movement of green technology wherein use of paper can be reduced. The implementation of e-payment in the public sector, especially in government agencies in Indonesia, has rarely been implemented. The issuing of Act number 11/2008 (which focuses on information and electronic transactions) and which was then followed by the issuance of several regulations related to state financial management (allowing the use of electronic transactions), was a milestone in adopting the use of an electronic expenditure and disbursement system. The main objective of e-payment system development in government agencies in Indonesia is to overcome problems arising in financial management, such as frequent occurrences of delayed payment, incomplete and inaccurate documents, financial information not being punctual, human error and other technical problems. One of the factors driving the use of e-payment in government agencies is improving of satisfaction with the joint needs through improvement in the service quality. In many research studies, a model has been used that describes the level of technological information – this model is the Technology Acceptance Model (TAM). Hence, this research is motivated to analyze the adoption of an e-payment system in government agencies in Indonesia using the Technology Acceptance Model (TAM) approach. Venkatesh and Davis (2000) stated that so far TAM is a concept that is considered to be relatively good in clarifying the behavior of users of a new information technology system. The main objective of TAM, according to Davis (1989), is giving an account of the determination of the computer in general and giving a description of the behavior and attitude of users in a given population. TAM has also been empirically proven to explain 40% of the intensions and behavior of users (Venkatesh and Davis, 2000). TAM is a model that describes how users of the technology receive and use the technology. In general, research on revenue generated through information technology and which is based on the Technology Acceptance Model (TAM) that was introduced by Davis (1989), indicates that acceptance of technology by individuals is determined by two factors: the first factor is perceived usefulness, which is defined as the extent to which someone knows how to use systems to improve their performance; secondly, there is perceived ease of use, which is defined as the extent to which someone is sure that the use of a system is easy. This research has a valuable contribution to make to the Indonesian government which is considering adoption of an e-payment system in all government institutions. However, the e-payment system adoption needs a transitional process. This condition is in line with a statement made by Compeau and Higgins (1995), who found that a critical stage in the application of an information technology system is the condition in which the presence of a system is received or rejected by the potential user. Different perceptions exist about the benefits and ease of use of the new system to be operated by potential users. Difficulties in the implementation of a new system are caused by employees needing time to adapt to the new system. To support this argument, Davis et al. (1989) found that system information is not able to increase organisational performance when not in use. The impact of the increase in performance is also not felt if the information system is rejected by the user (Davis, 1993), and there is no intention from the user to use it (Davis, 1989). Therefore, an information system is able to run well and achieve goals efficiently and effectively and if admitted by users. Hence, this research also tries to find answers as to whether the adoption of an e-payment system has a positive impact on effectiveness of the government budget disbursement. Literature Review Electronic Payment System Electronic payment systems have been utilised in much of the banking sector as well as in the business sector, especially for the transfer of large sums of money. The Westminster Bank first installed an Automated Teller Machine (ATM) at Victoria in the 1960’s. According to the Federal Financial Institutions Examination Council (2010), electronic payment was a new payment practice for the retail sector in which a merchant takes information on payments for goods and services and puts this information in an electronic template which then created electronic files to be processed through the bank clearing. A lot of technology development that occurs after four decades the emergence of e-payment, that enables the expansion of a system of electronic payment itself, including social activities that require the Journal of Business and Retail Management Research (JBRMR), Vol. 13 Issue 2 December 2018 www.jbrmr.com A Journal of the Academy of Business and Retail Management (ABRM) 111 system. As a consequence, this change has affected the definition of e-payment, because its development is highly influenced by the need for the system. Several studies have tried to define e-payment; an online payment has been understood to indicate that a vendor has conducted checks on the payment which has been taken from buyers through a bank before a vendor serving the purchase of the buyer (Al-Fayoumi et al., 2010). However, a common understanding of e-payment is that it is just a payment that is conducted electronically and online. According to Sumanjeet (2009), in the most common form, the term electronic payment covers payment for business, banks and public services of citizens or businesses, which have been conducted through a telecommunications or electronic network supported by modern technology. According to some previous notions, e-payment can be defined as a payment system that can be used by parties, such as banks, businesses (vendor or consumers) and social actors, and is conducted online through rapidly developing information technology systems. Electronic Payment System Process According to Al-Fayoumi et al. (2010), the electronic payment process is carried out by users, the merchant, and the bank. Users by the use the money electronics (e-currency) from bank in the implementation of the e-payment to do the transaction, whether it is buying goods or paying for services. The role of the trader is providing goods, services or information offered and sold to the user (the customer), while the bank is believed to mediate and to ease the transaction between users and traders. In the electronic payment process, money is kept, processed, and accepted in the form of digital information and the process of recording