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Indonesian Journal of Innovation Studies最新文献

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Analysis of the Effect of Fraud Pentagon on Financial Statement Fraud Using M-Score and F-Score 使用 M-Score 和 F-Score 分析舞弊五角大楼对财务报表舞弊的影响
Indonesian Journal of Innovation Studies Pub Date : 2024-06-14 DOI: 10.21070/ijins.v25i4.1142
Dewi Masitah
{"title":"Analysis of the Effect of Fraud Pentagon on Financial Statement Fraud Using M-Score and F-Score","authors":"Dewi Masitah","doi":"10.21070/ijins.v25i4.1142","DOIUrl":"https://doi.org/10.21070/ijins.v25i4.1142","url":null,"abstract":"This study evaluates the influence of the Fraud Pentagon elements—pressure, opportunity, rationalization, capability, and arrogance—on the detection of financial statement fraud in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during 2017-2019. Utilizing a quantitative methodology, data was collected from documents and literature studies and analyzed through logistic regression. The findings reveal that financial stability measured by the M-Score and F-Score models is significantly impacted by pressure, whereas opportunity affects fraud detection when using the M-Score model, and arrogance is significant with the F-Score model. However, no significant effects were observed for opportunity with the F-Score, rationalization with both models, capability with both models, and arrogance with the M-Score. These results underscore the variable influence of different fraud elements on the detectability of fraudulent activities, suggesting a need for targeted anti-fraud strategies within SOEs. \u0000Highlights: \u0000 \u0000Pressure's Role: Pressure directly impacts financial fraud detection in SOEs. \u0000Model Variability: Opportunity and arrogance influence fraud detection differently across M-Score and F-Score models. \u0000Ineffective Elements: Several fraud elements show no significant impact, indicating gaps in detection methods. \u0000 \u0000Keywords: Fraud Detection, Financial Statement Fraud, M-Score, F-Score, SOEs","PeriodicalId":431998,"journal":{"name":"Indonesian Journal of Innovation Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141339744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Transforming Aluminum Welding Through FSW Innovations 通过 FSW 创新改变铝焊接工艺
Indonesian Journal of Innovation Studies Pub Date : 2024-06-13 DOI: 10.21070/ijins.v25i4.1186
Sandifta Iffah Sjaifulah, Mulyadi
{"title":"Transforming Aluminum Welding Through FSW Innovations","authors":"Sandifta Iffah Sjaifulah, Mulyadi","doi":"10.21070/ijins.v25i4.1186","DOIUrl":"https://doi.org/10.21070/ijins.v25i4.1186","url":null,"abstract":"This study explores the impact of process parameters on the macrostructure of Aluminum alloy AA6061-T651 welded via Friction Stir Welding (FSW). Using Fillet joints and hexagonal tool geometries, the study investigates variations in tool rotation speed, tool tilt angle, and depth of penetration. Results show that specimens with a tool tilt angle of 3.4° exhibit optimal macrostructural properties, including equiaxed structures and increased Mg2Si phases, enhancing mechanical properties. This research contributes valuable insights for optimizing FSW parameters in AA6061-T651 welding, with implications for improving weld quality and performance in industrial applications. \u0000  \u0000Highlight:  \u0000 \u0000FSW affects AA6061-T651 macrostructure. \u0000Optimal parameters improve mechanical properties. \u0000Study enhances aluminum weld quality. \u0000 \u0000  \u0000  \u0000Keyword:  Friction Stir Welding (FSW), Aluminum alloy AA6061-T651, Process parameters, Macrostructure analysis, Mechanical properties \u0000 ","PeriodicalId":431998,"journal":{"name":"Indonesian Journal of Innovation Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141348545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Transforming Tablet Production in Indonesia with 66% Faster Manufacturing 印尼平板电脑生产转型，制造速度提高 66
Indonesian Journal of Innovation Studies Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1191
Tiva Hendra Yus’Ady, W. Sulistiyowati
{"title":"Transforming Tablet Production in Indonesia with 66% Faster Manufacturing","authors":"Tiva Hendra Yus’Ady, W. Sulistiyowati","doi":"10.21070/ijins.v25i4.1191","DOIUrl":"https://doi.org/10.21070/ijins.v25i4.1191","url":null,"abstract":"This study addresses the high production costs of tablet products at PT. XYZ, a pharmaceutical company in Indonesia, due to long cycle and takt times. Using Causal Branching and KATA methods, data were collected over eight months through observations, interviews, and quantitative analysis. The study achieved a 43% reduction in reject foils from destripping, a 40% decrease in total cycle time, and a 66% reduction in takt time. These results highlight effective strategies for optimizing manufacturing processes and reducing costs in the pharmaceutical industry. \u0000Highlights: \u0000  \u0000 \u0000Cost Reduction: 43% reject foils, 40% cycle time reduction. \u0000Methodology: Used Causal Branching and KATA for problem-solving. \u0000Data Collection: Eight-month study with observations, interviews, quantitative analysis. \u0000 \u0000  \u0000Keywords: Tablet production, Cycle time reduction, Takt time optimization, Causal Branching, KATA method","PeriodicalId":431998,"journal":{"name":"Indonesian Journal of Innovation Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141353405","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reducing Production Defects in Indonesian Furniture Using Seven Tools and 5W+1H 使用七种工具和 5W+1H 减少印尼家具的生产缺陷
Indonesian Journal of Innovation Studies Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1189
Asrul Burhanudin, A. S. Cahyana
{"title":"Reducing Production Defects in Indonesian Furniture Using Seven Tools and 5W+1H","authors":"Asrul Burhanudin, A. S. Cahyana","doi":"10.21070/ijins.v25i4.1189","DOIUrl":"https://doi.org/10.21070/ijins.v25i4.1189","url":null,"abstract":"PT. Romi Violeta, an Indonesian furniture company specializing in rattan and wood products, faces frequent production defects. This study aims to identify and reduce these defects using the Seven Tools and 5W+1H methods. Qualitative data were obtained through field observations and interviews, while quantitative data were gathered using the Seven Tools approach. From February to June 2022, color variation was the most frequent defect, with the highest defect rate in March at 26.5%. Root causes included factors related to man, material, machine, method, and environment. The proposed corrective actions aim to minimize these defects, enhancing overall product quality. Future research should explore additional defect causes using different methodologies. \u0000Highlight: \u0000 \u0000Defect Analysis: Identified color variation as the most frequent defect. \u0000Root Causes: Man, material, machine, method, and environment factors. \u0000Corrective Actions: Proposed solutions to minimize defects and enhance quality. \u0000 \u0000  \u0000Keywoard: Production defects, Seven Tools, 5W+1H, quality improvement, furniture manufacturing","PeriodicalId":431998,"journal":{"name":"Indonesian Journal of Innovation Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141351354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Prioritizing Maintenance Strategies for Efficient Forklift Performance Through Failure Analysis 通过故障分析确定维护策略的优先次序，提高叉车性能
Indonesian Journal of Innovation Studies Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1190
Naufal Rizky, W. Sulistiyowati
{"title":"Prioritizing Maintenance Strategies for Efficient Forklift Performance Through Failure Analysis","authors":"Naufal Rizky, W. Sulistiyowati","doi":"10.21070/ijins.v25i4.1190","DOIUrl":"https://doi.org/10.21070/ijins.v25i4.1190","url":null,"abstract":"This study addresses forklift maintenance challenges at PT. Karya Mitra Teknik, focusing on undisciplined operators and overuse issues. Using Failure Mode And Effect Analysis (FMEA) and Fault Tree Analysis (FTA), it identifies root causes and suggests improvements. Data collected through observations, interviews, and flow diagrams pinpoint three priority failure modes: radiator, starter dynamo, and oil flow failure. Recommendations emphasize regular maintenance, cleanliness, and enhanced operational practices for effective issue mitigation. \u0000  \u0000Highlight:  \u0000 \u0000Root Cause Analysis with FMEA and FTA. \u0000Prioritizing Critical Failure Modes. \u0000Recommend Disciplined Maintenance for Operational Enhancements. \u0000 \u0000  \u0000  \u0000Keyword:  Forklift Maintenance, Root Cause Analysis, Improvement Recommendations, FMEA, FTA","PeriodicalId":431998,"journal":{"name":"Indonesian Journal of Innovation Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141354844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Revolutionizing Welding Ergonomics to Mitigate Musculoskeletal Risks 革新焊接工效学，降低肌肉骨骼风险
Indonesian Journal of Innovation Studies Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1187
Boy Isma Putra, Mohammad Reza Khatamy
{"title":"Revolutionizing Welding Ergonomics to Mitigate Musculoskeletal Risks","authors":"Boy Isma Putra, Mohammad Reza Khatamy","doi":"10.21070/ijins.v25i4.1187","DOIUrl":"https://doi.org/10.21070/ijins.v25i4.1187","url":null,"abstract":"This study examines ergonomic challenges faced by welders at CV. Frontec Agritama Engineering, focusing on catwalk welding. Using Rapid Entire Body Assessment (REBA) and Quick Exposure Check (QEC), ergonomic risks were evaluated. Results showed high-risk levels, urging immediate interventions. Proposed solutions include ergonomic workstations to reduce musculoskeletal injuries. This research contributes to workplace safety and productivity in manufacturing. \u0000Highlight: \u0000 \u0000REBA and QEC methods assess ergonomic risks comprehensively. \u0000Welding activities pose significant musculoskeletal risks. \u0000Proposed ergonomic workstations enhance safety and productivity. \u0000 \u0000  \u0000Keywoard: Ergonomics, Welding, Manufacturing, Musculoskeletal Risks, Workplace Safety","PeriodicalId":431998,"journal":{"name":"Indonesian Journal of Innovation Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141350005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Innovative Service Quality Boosts Patient Satisfaction 创新服务质量提高患者满意度
Indonesian Journal of Innovation Studies Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1182
Muhammad Zaqqi Zamroni Firdaus, A. S. Cahyana
{"title":"Innovative Service Quality Boosts Patient Satisfaction","authors":"Muhammad Zaqqi Zamroni Firdaus, A. S. Cahyana","doi":"10.21070/ijins.v25i4.1182","DOIUrl":"https://doi.org/10.21070/ijins.v25i4.1182","url":null,"abstract":"This study examines factors affecting service quality, patient satisfaction, and loyalty at Puskesmas XYZ, using Structural Equation Modeling (SEM) on data from 108 respondents. The results pinpoint doctor-patient interaction as crucial for service quality (loading factor 0.732), satisfaction (0.692), and loyalty (0.758). Suggestions include improving queue management, proposing a web-based system for efficiency. Future research can expand service quality variables for broader impact assessment. \u0000  \u0000Highlight:  \u0000 \u0000Key Findings: Doctor interaction highly impacts patient loyalty and satisfaction. \u0000Recommendation: Implement web-based queue management for improved healthcare service. \u0000Future Research: Expand service quality variables for a broader patient assessment. \u0000 \u0000  \u0000  \u0000Keyword:  Service Quality, Patient Satisfaction, Loyalty, Structural Equation Modeling (SEM), Queue Management","PeriodicalId":431998,"journal":{"name":"Indonesian Journal of Innovation Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141351643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Arduino Sensors Reveal Temperature-Driven Compression Fluctuations in Vehicle Engines Arduino 传感器揭示汽车发动机中由温度驱动的压缩波动
Indonesian Journal of Innovation Studies Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1195
Ubaidillah Fikroh, Syamsudduha Syahrorini
{"title":"Arduino Sensors Reveal Temperature-Driven Compression Fluctuations in Vehicle Engines","authors":"Ubaidillah Fikroh, Syamsudduha Syahrorini","doi":"10.21070/ijins.v25i4.1195","DOIUrl":"https://doi.org/10.21070/ijins.v25i4.1195","url":null,"abstract":"Many modern vehicles suffer from engine trouble due to decreased compression pressure, necessitating a simple and efficient measurement tool. This study develops an Arduino-based device to measure engine compression and temperature using a pressure sensor in the spark plug location and a temperature sensor in the oil gauge, with results displayed on a 16x2 I2C LCD. Testing each engine cylinder before and after heating shows that compression pressure is strongly influenced by temperature (over 80%). The tool enhances engine diagnostics, offering precise, real-time monitoring to improve vehicle maintenance and longevity. \u0000Highlight: \u0000 \u0000Real-time Monitoring: Provides precise, real-time engine diagnostics. \u0000Temperature Influence: Compression pressure is 80% influenced by temperature. \u0000Enhanced Maintenance: Offers accurate compression and temperature measurements. \u0000 \u0000  \u0000Keywoard: Engine trouble, Compression pressure, Arduino, Pressure sensor, Temperature sensor","PeriodicalId":431998,"journal":{"name":"Indonesian Journal of Innovation Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141354363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Overcoming Quality Control Challenges in Car Exhaust Manufacturing 克服汽车排气管制造中的质量控制挑战
Indonesian Journal of Innovation Studies Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1188
Moch. Agung Setiono, A. S. Cahyana
{"title":"Overcoming Quality Control Challenges in Car Exhaust Manufacturing","authors":"Moch. Agung Setiono, A. S. Cahyana","doi":"10.21070/ijins.v25i4.1188","DOIUrl":"https://doi.org/10.21070/ijins.v25i4.1188","url":null,"abstract":"PT. XYZ, a manufacturer of car exhaust components, faces significant defect-related challenges, impacting productivity and market competitiveness, particularly in Europe. Over six months, 3.18% of 184,708 produced components were defective. This study aims to determine the sigma level of quality control and identify root causes of defects using the Six Sigma DMAIC method and Root Cause Analysis (RCA). Observations and interviews revealed human error, machine issues, improper methods, substandard materials, and environmental factors as key contributors to defects. The sigma level was found to be 4, indicating suboptimal quality control. Recommendations for improvement include SOP development, operator training, standardized production methods, regular machine maintenance, and 5S organizational practices. Implementing these could reduce defects and improve productivity. \u0000  \u0000Highlight:  \u0000 \u0000Defect Rate: 3.18% in 184,708 components. \u0000Sigma Level: Evaluated at level 4. \u0000Improvements: Implement SOPs, training, maintenance, 5S practices. \u0000 \u0000  \u0000  \u0000Keyword:  Quality Control, Six Sigma, Root Cause Analysis, Manufacturing, Car Exhaust Components","PeriodicalId":431998,"journal":{"name":"Indonesian Journal of Innovation Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141350561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
NaOH Treatment Revolutionizes Strength of Fiber Composites Globally NaOH 处理为全球纤维复合材料的强度带来革命性变化
Indonesian Journal of Innovation Studies Pub Date : 2024-06-12 DOI: 10.21070/ijins.v25i4.1183
Wahyu Aji Pamungkas, E. Widodo
{"title":"NaOH Treatment Revolutionizes Strength of Fiber Composites Globally","authors":"Wahyu Aji Pamungkas, E. Widodo","doi":"10.21070/ijins.v25i4.1183","DOIUrl":"https://doi.org/10.21070/ijins.v25i4.1183","url":null,"abstract":"This study investigates Sansivera fiber-reinforced composite materials treated with 15% NaOH alkaline liquid for different durations using the hand lay-up method. The aim is to determine the optimal treatment duration that enhances the tensile properties of these composites. Results indicate that longer NaOH treatment periods positively impact tensile strength, with the best outcomes observed at 15% treatment for 8 hours. These findings contribute to improving the mechanical performance of Sansivera fiber composites for various industrial applications. \u0000  \u0000Highlight:  \u0000 \u0000Sansivera composites strengthen with 15% NaOH for 8 hours. \u0000Hand lay-up method enhances industrial applicability. \u0000Optimal treatment duration for Sansivera fibers is highlighted. \u0000 \u0000  \u0000  \u0000Keyword:  Sansivera fiber composites, NaOH alkaline treatment, Tensile strength enhancement, Hand lay-up method, Industrial applications \u0000 ","PeriodicalId":431998,"journal":{"name":"Indonesian Journal of Innovation Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141350410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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