Pengaruh Penggunaan XBRL Terhadap Audit Delay pada Industri Keuangan dan Non-Keuangan di Indonesia

Penerapan teknologi informasi di lingkungan akuntansi diantaranya adalah eXtensible Business Reporting Language (XBRL). Penelitian ini bertujuan untuk memperoleh bukti empiris dampak penggunaan XBRL dan jenis industri terhadap audit delay di Indonesia. Perbedaan audit delay sebelum dan sesudah penggunaan XBRL berdasarkan jenis industri keuangan dan non-keuangan juga diteliti. Sampel penelitiannya adalah 88 perusahaan publik yang diperoleh dari Bursa Efek Indonesia. Data yang terkumpul dianalisa dengan menggunakan regresi Generalized Least Square dan uji beda Wilcoxon Signed Rank. Hasil penelitian menunjukkan tidak ada pengaruh negatif penggunaan XBRL terhadap audit delay. Penelitian ini juga menemukan bahwa jenis industri berhubungan dengan perbedaan audit delay. Hasil penelitian ini menunjukkan tidak ada perbedaan audit delay sebelum dan sesudah penggunaan XBRL di industri keuangan. Sebaliknya, industri non-keuangan menunjukkan adanya perbedaan audit delay sebelum dan sesudah penggunaan XBRL. Penelitian ini berkontribusi dalam menunjukkan pengaruh penerapan XBRL terhadap audit delay di Indonesia ternyata sensitif terhadap sektor industri. Industri non-keuangan menunjukkan perbedaan audit delay, sementara industri keuangan tidak menunjukkan perbedaan.Information technology implementation in the context of accounting, among others, is eXtensible Business Reporting Language (XBRL). This study aims to obtain empirical evidence of the impact of XBRL and type of industry on audit delay in Indonesia. Audit delay differences before and after XBRL implementation are also examined based on the types of financial and non-financial industries. The samples are 88 public companies obtained from Jakarta Stock Exchange. The collected data were analyzed using Generalized Least Square regression and Wilcoxon Signed Rank different test. The result fails to show the negative impact of the XBRL implementation on audit delay. This study finds that the type of industry associates with audit delay. However, there is no significant audit delay difference before and after the implementation of XBRL in the financial industry sector. As predicted, the non-financial industry sector shows a significant difference in audit delay before and after the implementation of XBRL. The contribution of the current study is the impact of XBRL implementation on audit delay in Indonesia is sensitive to the type of industry. Non-financial industry sector shows the impact of XBRL implementation on audit delay, while the financial industry sector does not

A stabilising control strategy for Cyber-Physical Power Systems

The cyber-physical nature of electric power systems has increased immensely over the last decades, with advanced communication infrastructure paving the way. It is now possible to design wide-area controllers, relying on remote monitor and control of devices, that can tackle power system stability problems more effectively than local controllers. However, their performance and security relies extensively on the communication infrastructure and can make power systems vulnerable to disturbances emerging on the cyber side of the system. In this paper, we investigate the effect of communication delays on the performance of wide-area damping controllers (WADC) designed to stabilise oscillatory modes in a Cyber-Physical Power System (CPPS). We propose a rule-based control strategy that combines wide-area and traditional local stabilising controllers to increase the performance and maintain the stable operation of CPPS. The proposed strategy is validated on a reduced CPPS equivalent model of Great-Britain (GB)

FG-FET Berbasis Film Ag2O untuk Pendeteksian H2S

Film Ag2O telah ditumbuhkan pada top electrode Si/Ti/Pt dengan evaporasi termal. Proses evaporasi dilakukan pada tekanan 2×10-2 mbar dalam atmosfir oksigen sintetis. SEM digunakan untuk menganalisa struktur permukaan film. Top electrode dilekatkan pada chip FG-FET untuk membentuk sebuah sensor gas yang sensitif terhadap H2S. Karakterisasi yang meliputi uji temperatur, konsentrasi, kelembaban dan selektivitas dilakukan untuk mengetahui kehandalan sensor. Hasil karakterisasi menunjukkan bahwa FG-FET berbasis film Ag2O dapat mendeteksi H2S pada konsentrasi rendah dengan temperatur operasi optimum 95°C dalam keadaan kering maupun lembab. Penambahan klaster Fe pada permukaan film Ag2O dapat meningkatkan unjuk kerja sensor yang ditandai dengan peningkatan sinyal keluaran sensor

Pengaruh Perbedaan Waktu Ekuilibrasi Sebelum Pembekuan terhadap Kualitas Spermatozoa Sapi Rambon Banyuwangi Menggunakan Pengencer Tris Kuning Telur

Penelitian ini bertujuan untuk mengetahui pengaruh perbedaan waktu ekuilibrasi 2 jam, 3 jam, 4 jam dan 5 jam terhadap motilitas, viabilitas, dan abnormalitas spermatozoa Sapi Rambon sebelum pembekuan. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) dengan empat perlakuan yaitu waktu ekuilibrasi P1 (2 jam), P2 (3 jam), P3 (4 jam) dan P4 (5 jam), satu ekor pejantan sapi rambon, dan lima kali pengulangan. Hasil analisis statistik Anova satu arah dan dilanjut uji Duncan mendapatkan hasil motilitas (P1) 76.00±2.2/3; (P2) 73.00±2.7/3; (P3) 67.00±2.7/3; dan (P4) 52.00±2.7/2. Hasil viabilitas (P1) 86.00±1.41; (P2) 78.00±2.73; (P3) 72.00±5.70 dan (P4) 57.00±2.73. Hasil abnormalitas (P1) 3.7±0.75; (P2) 3.8±0.75; (P3) 4.4±1.08 dan (P4) 5.2±0.57. Kesimpulan dari penelitian ini menunjukan hasil yang berbeda nyata (p<0.05) antara waktu ekuilibrasi dengan kualitas spermatozoa Sapi Rambon sebelum pembekuan dan hasil dari penelitian ini menunjukan persentase motilititas tertinggi terdapat pada waktu ekuilibrasi 2 jam, persentase viabilitas tertinggi terdapat pada waktu ekuilibrasi 2 jam dan persentase abnormalitas terendah terdapat pada waktu ekuilibrasi 2 jam

Optimasi Sumber Daya pada Usaha Berskala Kecil di Tengah Masa Pandemi Menggunakan Metode Simpleks

As developments in the industrial sector move forward, there is more and more competition, but now there is one major barrier, namely the Covid-19 pandemic. This pandemic has forced the government to implement Large-Scale Social Restrictions and the Enforcement of Restrictions on Community Activities. This has a negative impact on one of the small-scale businesses, namely Ibu Olan's home-based business because there is a decline in people's purchasing power which has an impact on the profit of Ibu Olan's business which is also reduced. This problem experienced by Ibu Olan has become a dynamic that is also felt by other small-scale businesses. In order for this business to continue to survive in the midst of the Covid-19 pandemic storm, it can use one of the methods contained in the Linear Program, namely the Simplex method. The main objective of this research is to help small-scale businesses in terms of resource optimization. As a result, Ibu Olan's home-based business earns a profit of IDR 90,000,- per day from the sales of Sampoerna and Surya cigarettes. These results are used as a reference or benchmark for small businesses in terms of making decisions for business development and the main guarantee is that this method provides the best solution for problem solving