Kaizen internal quality assurance adoption and quality performance improvement in Indonesian higher education institutions: The moderating role of IT development

Research aims: In 2018, strengthening Higher Education Institutions (HEIs), governance began to be promoted again by the Indonesian government after its first initiation in 2003. In doing so, the Indonesian government has adopted a new internal quality assurance framework for HEIs, i.e., the Kaizen method, which emphasizes the quality improvement process. In addition, the government recommended the development of IT advancement to support management practices at the HEIs, including internal quality assurance. However, to this day, related research that examines the extent to which these policies contribute to HEI quality performance improvement still needs to be improved. To meet the gap, the current study examined the Kaizen internal quality assurance implementation role on HEI quality performance by testing the IT development as a moderator.Design/Methodology/Approach: Using data from 191 HEI samples obtained from 31 of 34 provinces in Indonesia, the relationship between variables was tested by employing the Partial Least Square (PLS) technique.Research findings: The results exhibited that the Kaizen internal quality assurance implementation was positively associated with HEI quality performance, where IT development strengthened the relationship (moderated). However, since the direct relationship between IT development and HEI quality performance was also significant, the moderating role of IT development was quasi in nature.Theoretical contribution/Originality: The results provide new insights regarding the contributions of internal quality assurance reform supported by IT development to the HEI quality performance. Specifically, the study affirms the role of IT as a moderator

Penentuan Jumlah Sampel pada Penelitian Akuntansi dan Bisnis Berpendekatan Kuantitatif

Latar Belakang: Isu penentuan jumlah sampel sering kali menjadi hal yang terabaikan di beberapa penelitian skripsi dan tesis. Tujuan: Paper ini mendiskusikan beberapa metode penentuan sampel yang dapat diadopsi oleh mahasiswa Sarjana dan Magister yang tengah menyelesaikan tugas akhir skripsi dan tesis mereka.Metode: Paper ini merangkum beberapa pendapat ahli terkait penentuan jumlah sampel minimal pada studi akuntansi dan bisnis yang umum digunakan.Hasil: Terdapat tiga metode yang belakangan sering digunakan dalam menentukan jumlah sampel minimal dengan argumentasi dan relevansi masing-masing, yakni: Pendekatan 10 kali rule of thumbs indikator variabel Laten untuk studi menggunakan Partial Least Square (PLS), Analisis Power, dan Tabel Krejcie dan Morgan.Keaslian/Kebaruan: Paper ini memberikan penyegaran kepada isu krusial pada riset kuantitatif yang kerap terabaikan, yakni penentuan jumlah sampel minimal

KONSUMSI ENERGI ALAT PENGERING TIPE TRAY DRYER PADA PENGERINGAN KUNYIT (CURCUMA DOMESTICA VAL.)

RINGKASANTray dryer merupakan salah satu jenis alat pengering rak atau pengering kabinet yang dapat digunakan untuk mengeringkan berbagai jenis bahan baku makanan. Komponen tray dryer merupakan alat-alat elektronik yang membutuhkan energi listrik untuk menggerakkan alat-alat tersebut, udara panas yang berasal dari sumber pemanas disebarkan oleh kipas keseluruh ruang pengering, sehingga perlu dihitung pemakaian energi agar dapat diketahui dalam satu proses pengeringan. Semakin hemat atau sedikit penggunaan sumber daya, maka prosesnya semakin efisienPenelitian ini mempunyai dua tujuan: (1) menghitung energi pada alat pengering tray dryer, (2) dapat diketahui konsumsi energi tanpa menggunakan bahan (kunyit) dan menggunakan bahan (kunyit). Penelitian terbagi atas dua tahap: (1) dilakukan uji alat pengering tanpa menggunakan bahan (kunyit) yang disebut uji tanpa bahan I, (2) menguji alat pengering menggunakan bahan (kunyit) yang disebut sebagai uji menggunakan bahan II.Hasil penelitian yang telah dilakukan didapatkan konsumsi energi bervariari, hal ini terjadi tergantung dari lamanya pengeringan. Pengeringan kunit dilakukan pada variasi suhu (35oC, 45oC dan 55oC). Hasil konsumsi energi listrik menggunakan kunyit dengan lamanya pengeringan selama 12 jam pada suhu 35oC sebesar 65,232 kWh, pada suhu 45oC sebesar 21,18 kWh dengan lamanya pengeringan 5 jam dan pada suhu 55oC sebesar 21,592 kWh dengan lamanya pengeringan 4 jam. Berdasarkan hasil perhitungan energi thermal didapatkan energi thermal yang tinggi pada suhu 35oC sebesar 36,8 MJ dan sedangkan energi thermal yang rendah pada suhu 55oC sebesar 21,7 MJ. Bedasarkan hasil kalkulasi antara energi listrik dan energi thermal didapatkan efisiensi pengeringan pada suhu 35oC sebesar 15,7 %, suhu 45oC sebesar 22,9 % dan suhu 55oC sebesar 27,9 %. Efisiensi tertinggi terdapat pada suhu 55oC, hal ini terjadi akibat pengeringan yang lebih cepat menggunakan suhu 55oC. Konsumsi energi biologis manusia sangat bergantung terhadap lamanya pengeringan, semakin lama pengeringan maka semakin banyak energi manusia yang digunakan. Energi yang hilang melalui cerobong pada saat proses pengeringan terjadi pada suhu 35oC, 45oC dan 55oC, semakin besar suhu yang diberikan maka semakin besar pula energi yang hilang melalui cerobong

A study of energy efficiency building lighting system design

A considerable portion of the energy consumed in the electrical system in the world today is converted to artificial lighting. Light is essential to harmony between the activities of people in the contemporary world. With the increase in the energy consumption by different segments in relation to the difficulty of generation, it is possible to see the importance of efficient ways of lighting. This research discusses the performance of different lighting system in the Masjid Tanah Community College (MCTT) and saving the energy consumption in the laboratory lighting application. DIAlux software is used to study and evaluate the efficiency lighting scheme through the three (3) different type lighting system. DIALux 4.10 Lighting Wizard software is used to design and evaluate artificial lighting scheme with similar illumination abilities for the same office space through the use of different types of lamps and the simulation results are highlighted. Its cost effectiveness is also studied. The impact of use of natural lighting and artificial lighting on heating, ventilating and air conditioning (HVAC) system is examined and highlighted. The major findings in this research are the energy-efficient lighting design could still be achieved without sacrificing the visual comfort and quality of lighting and replacement of older fixtures with new luminaries can improve

A study of energy efficiency building lighting system design

A considerable portion of the energy consumed in the electrical system in the world today is converted to artificial lighting. Light is essential to harmony between the activities of people in the contemporary world. With the increase in the energy consumption by different segments in relation to the difficulty of generation, it is possible to see the importance of efficient ways of lighting. This research discusses the performance of different lighting system in the Masjid Tanah Community College (MCTT) and saving the energy consumption in the laboratory lighting application. DIAlux software is used to study and evaluate the efficiency lighting scheme through the three (3) different type lighting system. DIALux 4.10 Lighting Wizard software is used to design and evaluate artificial lighting scheme with similar illumination abilities for the same office space through the use of different types of lamps and the simulation results are highlighted. Its cost effectiveness is also studied. The impact of use of natural lighting and artificial lighting on heating, ventilating and air conditioning (HVAC) system is examined and highlighted. The major findings in this research are the energy-efficient lighting design could still be achieved without sacrificing the visual comfort and quality of lighting and replacement of older fixtures with new luminaries can improve

POLITIK EKSPANSI TURKI UTSMANI DI BAWAH KEPEMIMPINAN SULEIMAN THE MAGNIFICENT 1520-1566 M

Skripsi ini berjudul “Politik Ekspansi Turki Utsmani di Bawah Kepemimpinan Suleiman The Magnificent 1520-1566 M”. Masalah utama yang diangkat dalam skripsi ini adalah “Bagaimana proses ekspansi Turki Utsmani di bawah kepemimpinan Suleiman The Magnificent?”. Metode penelitian yang digunakan adalah metode historis meliputi Heuristik, kritik sumber, interpretasi dan historiografi. Dalam penelitian ini, peneliti menggunakan pendekatan interdisipliner melalui kajian ilmu sosiologi, politik dan salah satu cabang dari ilmu administrasi, dengan menggunakan konsep dan teori seperti konsep kepemimpinan, teori geopolitik, dan konsep perang. Suleiman The Magnificent atau Sultan Suleiman I merupakan Sultan Turki Utsmani ke-10, di bawah kepemimpinannya ia telah membawa Turki Utsmani kepada beberapa ekspansi di wilayah Eropa Tenggara, Afrika Utara, Mediterania, dan Asia Barat. Ekspansi tersebut dilatarbelakangi karena adanya faktor perebutan daerah strategis yang menjadi jalur perdagangan dan batas pertahanan, kemudian berkembang menjadi peperangan. Di Eropa Tenggara, Turki Utsmani menghadapi Hongaria dan Habsburg dalam memperebutkan wilayah Belgrade dan Buda, di Afrika Utara menghadapi Spanyol dalam memperebutkan Tunisia dan Aljir, dan di Asia Barat menghadapi Persia-Safavid dalam memperebutkan Baghdad. Penaklukan Sultan Suleiman I telah memperluas wilayah Turki Utsmani dari 576.900 mil persegi pada tahun 1520 sampai 877.888 mil persegi di 1566. Dalam Ekspansinya Sultan Suleiman I telah melakukan perluasan wilayah yang mencakup Belgrade, Rhodes, Hungaria, Tunisia, Buda, dan Baghdad. Sementara dalam dampak politik berkelanjutan dari Ekspansi Sultan Suleiman I adalah: (1) kembalinya perang di Hungaria, (2) revolusi di Yaman oleh Zaydi Imam, dan (3) revolusi Arab di utara Basra yang kemudian dihadapi oleh Selim II dan Wazir Agung Sokollu Mehmed Pasha yang banyak berperan penting pada masa kekuasaan Selim II. Kata Kunci: Ekspansi, Geopolitik, Suleiman The Magnificent, Turki Utsmani. This paper is titled “Political Expansion of The Ottoman Empire Under The Leadership of Suleiman The Magnificent 1520-1566 CE”. The main problem raised in this paper is "How was the process of expansion of the Ottoman Empire under the leadership of Suleiman the Magnificent?". The method used is the historical method includes heuristics, criticism of sources, interpretation and historiography. In this study, researcher used an interdisciplinary approach through the study of political science and one branch of the administrative science, using the concepts and theory such as the concept of leadership, geopolitics theory and the concept of war. Suleiman The Magnificent or Sultan Suleiman I was the 10th Sultan of the Ottoman Empire, under his leadership he had brought the Ottoman Empire to several expansions in the region of South East Europe, North Africa, Mediterranean, and Western Asia. Those expansions were motivated by the seizure of strategic areas which became the trade lanes and the perimeters, later evolved into the war. In Southeast Europe, the Ottoman against Habsburg and Hungary in seizing Belgrade and Buda territory, in North Africa against Spain in seizing Tunis and Algiers territory, and in Western Asia against Persia-Safavid in seizing Baghdad territory. The conquest of Sultan Suleiman I had expanded the territory of the Ottoman Empire from 576,900 square miles in 1520 to 877,888 square miles in 1566. In its expansion, Sultan Suleiman I had expanded territory that includes Belgrade, Rhodes, Hungary, Tunisia, Buda, and Baghdad. While the sustainable political impacts of the expansion of Sultan Suleiman I are: (1) a return to war in Hungary, (2) the revolution in Yemen by Zaydi Imam, and (3) the Arab revolutions in Northern Basra were then faced by Selim II and the Grand Vizier Sokollu Mehmed Pasha that played very important role during the reign of Selim II. Keywords: Expansion, Geopolitics, Ottoman Empire, Suleiman The Magnificent

Budgetary Participation, Compensation, and Performance of Local Government Working Unit: The Intervening Role of Organizational Commitment

Research aims: This study aims to examine the influence of budgetary participation and compensation influence toward local government performance with organizational commitment as an intervening.Design/Methodology/Approach: The sample used was government officials in Magelang City, Indonesia. The respondents involved in this study were head of the division, head of the sector, head of sub-division, head of sub-sector, and staff. This research used a purposive sampling method. The type of data is primary data that were collected by distributing the questionnaires. 116 respondents were involved as the sample. Partial Leas Square (PLS) was employed to test the hypotheses.Research findings: This study revealed that budgetary participation and compensation influenced organizational commitment. Also, it showed that budgetary participation and compensation indirectly influenced on local government performance through organizational commitment.Theoretical contribution/Originality: This study gives evidence that organizational commitment has a role as a full intervening variable on the relationship between budgetary participation and compensation toward performance.Practitioner/Policy implication: This study gives beneficial information to the regulator and local government management to enhance agencies’ performance.Research limitation/Implication: This study only conducted in Magelang City. Arguably, the reader needs to be carry full in reading this study result, mainly to generalize the study results

Value Relevance of Asset Revaluation Disclosure

Abstract:Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS 16 regarding fixed assets. The SFAS 16 requires companies to disclose the value of fixed assets according to market values if the book value is significantly different from the market value.Design/Methodology/Approach: We analyze 46 non-financial companies that employ the revaluation model during 2012-2018. As benchmarks, we randomly collect 46 non-financial companies that d0 not revaluate their assets during the period. To investigate the value relevance of upward asset revaluation disclosure, we approximate the relationship between and the effect of upward asset revaluation disclosure and stock price by employing Ohlson modified model (1995).Research findings: We suggest that disclosure of upward asset revaluation is value-relevant. The SFAS 16 states that an upward asset revaluation increases the value of equity and assets. Furthermore, we suggest that the information of the book value of equity, net income, and earnings of asset revaluation firms is value-relevant. The results show that the information of the book value of equity and earnings are more value-relevant than upward asset revaluation disclosure and net income.  Theoretical contribution/Originality: Our study contributes to filling the gap of previous results related to the value relevance of fair value disclosure of fixed assets.Practitioner/Policy implication: This research gives an input for financial accounting standards development in Indonesia, particularly regarding the issue of asset revaluation.Research limitation/Implication: Only 46 non-financial companies that employ the revaluation model during 2012-2018. Thus, our study has a small sample siz

Pengaruh Mekanisme Corporate Governance dan Budaya Perusahaan Terhadap Corporate Risk Disclosures (Studi Komparatif pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2016)

Penelitian ini bertujuan menganalisis pengaruh tekanan waktu, independensi, skeptisisme profesional, dan pengalaman kerja terhadap kemampuan pendeteksian kecurangan laporan keuangan auditor. Subjek dalam penelitian ini yaitu auditor eksternal yang bekerja di Badan Pemeriksa Keuangan Republik Indonesia di Daerah Istimewa Provinsi Yogyakarta. Dalam penelitian ini, sampel 37 responden dipilih menggunakan purposive sampling. Empat puluh lima kuesioner diberikan kemudian tiga puluh tujuh kuesioner dikembalikan dan dapat diperiksa menggunakan model regresi linier berganda. Alat analisis yang digunakan dalam penelitian ini adalah SPSS 22. Berdasarkan analisis yang telah dilakukan hasilnya adalah tekanan waktu berpengaruh negatif terhadap kemampuan deteksi kecurangan auditor. Independensi, skeptisisme profesional, dan pengalaman kerja berpengaruh positif pada kemampuan deteksi kecurangan auditor