NobleBlocks

University of Pembangunan Nasional Veteran Jawa Timur

UniversitySurabaya, Indonesia

Research output, citation impact, and the most-cited recent papers from University of Pembangunan Nasional Veteran Jawa Timur (Indonesia). Aggregated across the NobleBlocks index of 300M+ scholarly works.

Total works
23.2K
Citations
64.2K
h-index
52
i10-index
1.2K
Also known as
UPN Veteran JatimUPN Veteran Jawa TimurUniversitas Pembangunan Nasional VeteranUniversitas Pembangunan Nasional Veteran Jawa TimurUniversity of Pembangunan Nasional VeteranUniversity of Pembangunan Nasional Veteran Jawa Timur

Top-cited papers from University of Pembangunan Nasional Veteran Jawa Timur

Mesenchymal stem/stromal cell-derived exosomes in regenerative medicine and cancer; overview of development, challenges, and opportunities
Ali Hassanzadeh, Heshu Sulaiman Rahman, Alexander Markov, Judi J Endjun +4 more
2021· Stem Cell Research & Therapy184doi:10.1186/s13287-021-02378-7

Recently, mesenchymal stem/stromal cells (MSCs) and their widespread biomedical applications have attracted great consideration from the scientific community around the world. However, reports have shown that the main populations of the transplanted MSCs are trapped in the liver, spleen, and lung upon administration, highlighting the importance of the development of cell-free therapies. Concerning rising evidence suggesting that the beneficial effects of MSC therapy are closely linked to MSC-released components, predominantly MSC-derived exosomes, the development of an MSC-based cell-free approach is of paramount importance. The exosomes are nano-sized (30-100 nm) lipid bilayer membrane vesicles, which are typically released by MSCs and are found in different body fluids. They include various bioactive molecules, such as messenger RNA (mRNA), microRNAs, proteins, and bioactive lipids, thus showing pronounced therapeutic competence for tissues recovery through the maintenance of their endogenous stem cells, the enhancement of regenerative phenotypic traits, inhibition of apoptosis concomitant with immune modulation, and stimulation of the angiogenesis. Conversely, the specific roles of MSC exosomes in the treatment of various tumors remain challenging. The development and clinical application of novel MSC-based cell-free strategies can be supported by better understanding their mechanisms, classifying the subpopulation of exosomes, enhancing the conditions of cell culture and isolation, and increasing the production of exosomes along with engineering exosomes to deliver drugs and therapeutic molecules to the target sites. In the current review, we deliver a brief overview of MSC-derived exosome biogenesis, composition, and isolation methods and discuss recent investigation regarding the therapeutic potential of MSC exosomes in regenerative medicine accompanied by their double-edged sword role in cancer.

Digital economy research: Thirty-five years insights of retrospective review
Agung Purnomo, Triana Susanti, Elsa Rosyidah, Nuzula Firdausi +1 more
2022· Procedia Computer Science183doi:10.1016/j.procs.2021.12.119

Research on the digital economy continues to develop but is limited to one country and/or field. From a bibliometric retrospective review, this study purposes to visually research mapping and research trends in the field of the digital economy on an international scale. This study used bibliometric techniques with secondary data from Scopus. Analyze and visualize data using the VOSViewer program and the analyze search results function on Scopus. This study analyzed 2,784 scientific documents published from 1984 to 2019. This study proposes a grouping of digital economy research themes: Information systems, Digitization, E-commerce, Education, Engineering, Marketing, Industrial revolutions, and Information technology, abbreviated as IDEEEMII research themes.

The effect of social media marketing on brand trust, brand equity and brand loyalty
Haudi Haudi, Wiwik Handayani, Yohanes Totok Suyoto Musnaini, Teguh Praseti +4 more
2022· International Journal of Data and Network Science146doi:10.5267/j.ijdns.2022.1.015

This study aims to determine the effect of social media marketing activities on brand trust, brand equity and brand loyalty in social media. The study uses the Structural Equation Modeling (SEM) method with SPSS 3.3.3 software with a sample of 450 respondents determined by the simple random sampling method who had experience of using social media for at least six months. Data was obtained by distributing online questionnaires using google form. The results show that social media marketing has a positive effect on brand trust, social media marketing has a positive influence on brand equity, and social media marketing has a positive influence on brand loyalty. Brand trust has a positive influence on SMEs Performance, Brand equity has a positive influence on SMEs Performance and finally brand loyalty has a positive influence on SMEs Performance.

How is the Education Character Implemented? The Case Study in Indonesian Elementary School
Aningsih Aningsih Aningsih, Zulela MS, Amos Neolaka, Vina Iasha +1 more
2022· Journal of Educational and Social Research135doi:10.36941/jesr-2022-0029

Today, the attitudes and behavior of Indonesian students are declining. Schools as a component of character building have an important task in inculcating morals, ethical values, noble character, and strong and tough characters. This study was conducted to analyze the implementation of character education in Indonesia. The qualitative research using an ethnographic approach was used in this study on the implementation of character education in elementary schools. A total of 115 participants were interviewed at the school, including principals, teachers, extracurricular coaches, parents, and students. Observation, interviews, and documentation were used as the research instrument. From the results of this study, it was found that character education was very much needed in learning. The character education that was implemented in the elementary school sample includes religion; discipline; responsibility; leadership; tolerance; cooperation; love cleanliness; neatness; courtesy; perseverance; bravery; self-confidence; economical; independence; honesty; acceptance diversity; nationalism; Justice; creativity; and reward achievement. This study also described the character education strategies applied in elementary schools, namely, exemplary; habituation; school climate conditioning; integration in learning across all subjects; and integration through extracurricular activities. Received: 2 September 2021 / Accepted: 30 October 2021 / Published: 3 January 2022

Pemanfaatan Media Sosial dalam Pemasaran Produk UMKM di Kelurahan Sidokumpul, Kabupaten Gresik
Zainal Abidin Achmad, Thareq Zendo Azhari, Wildan Naufal Esfandiar, Nafila Nuryaningrum +2 more
2020· Jurnal Ilmu Komunikasi119doi:10.15642/jik.2020.10.1.17-31

This research discusses how the use of social media in marketing UMKM products in Sidokumpul Village, Gresik District, Gresik Regency. The research objective is to introduce UMKM products to the wider community in order to get a bigger market potential. This research method is qualitative by using phenomenological approach. The research result is, the use of social media provides good prospects for increasing the sales of UMKM products in Sidokumpul Village, Gresik District, Gresik Regency which is experiencing the impact of the COVID-19 pandemic. This is because the digital marketing system provides an online buying and selling platform, in order to facilitate the ordering and purchasing process. So that buyers can interact with UMKM owners to make transactions directly

Merdeka Belajar Kampus Merdeka terhadap Perubahan Paradigma Pembelajaran pada Pendidikan Tinggi: Sebuah Tinjauan Literatur
Elizabeth Simatupang, Indrawati Yuhertiana
2021· Jurnal Bisnis Manajemen dan Ekonomi109doi:10.47747/jbme.v2i2.230

Abstrak Merdeka Belajar-Kampus Merdeka adalah kebijakan Menteri Pendidikan dan Kebudayaan yang bertujuan mendorong mahasiswa agar menguasai berbagai keilmuan untuk memasuki dunia kerja. Kebijakan Merdeka Belajar-Kampus Merdeka sesuai dengan Permendikbud Nomor 3 Tahun 2020 tentang Standar Nasional Pendidikan Tinggi. Penelitian ini menggunakan metode tinjauan literatur review yang memungkinkan dapat memberikan penelitian lainnya yang diperoleh dari bahan acuan untuk dijadikan landasan kegiatan penelitian terhadap perubahan paradigma pembelajaran pada pendidikan tinggi. Data yang diambil dalam penelitian ini melalui pencarian dari beberapa artikel-artikel yang terkait dengan kebijakan Menteri Pendidikan dan Kebudayaan yang bertujuan memberikan kesempatan bagi mahasiswa untuk melaksanakan kegiatan pembelajaran dalam program studi lain pada perguruan tinggi yang berbeda dengan proses pembelajaran yang melalui media tatap muka mapun secara jaringan (daring). Tujuan penelitian ini sesuai dalam PERMENDIKBUD No. 3 Tahun 2020 tentang standar nasional pendidikan tinggi. Program ini untuk mendorong mahasiswa agar bisa menguasai beragam kompetensi dan program ini diharapkan agar mahasiswa mampu meningkatkan kompetensi lulusan baik softskill maupun hardskill untuk siap dengan kebutuhan zaman dan menyiapkan lulusan yang unggul, bermoral dan beretika.

Biosynthesis of heparin. Studies on the microsomal sulfation process.
Magnus Höök, Ulf Lindahl, A Hallén, G. Bäckström
1975· Journal of Biological Chemistry105doi:10.1016/s0021-9258(19)41159-9

Nonsulfated, partially N-deacetylated, 14C-labeled polysaccharide was formed by incubation of a mouse mastocytoma microsomal fraction with UDP-[14C]glucuronic acid and UDP-N-acetylglucosamine. After 60 min at 37 degrees the incorporation of radioactivity was interrupted, and sulfation was initiated, by the addition of unlabeled UDP-glucuronic acid and 3-phosphoadenylylsulfate, respectively. After varying periods of incubation with the nucleotide sulfate, polysaccharide was isolated and analyzed by chromatography on DEAE-cellulose. During incubation with 3-phosphoadenylylsulfate, sulfated 14C-polysaccharides were formed, while the nonsulfated 14C-polysaccharide was eliminated, each type of component retaining the same elution position throughout the entire sulfation period (60 min). No accumulation of low sulfated material was observed. Fully sulfated heparin was detected after only 0.5 min of sulfation. These results suggest that the sulfation of heparin is a rapid process, involving a limited number of polysaccharide molecules at a time. Besides heparin-like products, having both N- and O-sulfate groups, and [14C]iduronic acid as predominant uronic acid constituent, an additional sulfated component was detected, having N-sulfate but no O-sulfate groups. This novel polysaccharide contained [14C]glucuronic acid but little or no [14C]iduronic acid. Previous studies have shown that L-iduronic acid residues in heparin are formed by C-5 inversion of D-glucuronic acid units, previously incorporated into the polymer; the inversion reaction requires concomitant sulfation of the polymer. The present results demonstrate that the formation of iduronic acid residues is related to the sulfation of hydroxyl groups. Pulse-chase experiments with 3-phosphoadenylyl[35S]sulfate indicated that the N-sulfated polymer, lacking O-sulfate groups, could be converted into heparin-like products by further sulfation of hydroxyl groups only. The biosynthesis of heparin may thus involve a pathway, in which the formation of N-sulfated intermediates precedes the introduction of O-sulfate groups.

Variables Affecting E-Learning Services Quality in Indonesian Higher Education: Students’ Perspectives
Theresiawati Theresiawati, Henki Bayu Seta, Achmad Nizar Hidayanto, Zaenal Abidin
2020· Journal of Information Technology Education Research83doi:10.28945/4489

Aim/Purpose: This research aims to evaluate and analyze the e variables which influence the quality of e-learning services at the university-level based on the perspectives of students (stakeholders). It seeks to identify factors of e-learning quality and satisfaction and to examine the relationship between the dimensions of e-learning quality, satisfaction, and behavioral intention as perceived by university students. Background: E-learning is an electronic learning approach that supports online teaching and learning. One of key indicators of the success of e-learning development and implementation is the increased satisfaction of e-learning users. However, research focusing on the service quality of e-learning in universities, especially in Indonesia, has not been widely carried out and has not been comprehensive. Researching the quality of e-learning services in universities, especially in Indonesia, will help to increase the gross enrollment rate (GRE) in tertiary education Methodology: This research uses quantitative methods. Research data were obtained by distributing a questionnaire at one of state universities in Indonesia. The study was based on an extension of a service quality model consisting of teacher quality perception represented by factors of assurance, empathy, responsiveness, and reliability, the quality of the Learning Management System (LMS) represented by usability and informativeness, and the quality of lecture materials represented by learning contents. Data collected were analyzed with SmartPLS, using a partial least squares-structural equation model (PLS-SEM). Contribution: This research contributes to knowledge in the field of information systems, especially the management of e-learning as an online learning media. Most e-learning research only involves one aspect, for example, teacher quality or service quality. This research investigates several dimensions including teacher quality, LMS quality, and content quality, resulting in a model that incorporates several aspects. Findings: The findings of this research indicate that content quality, teacher quality (empathy, responsiveness, reliability, and assurance), and LMS quality (usability and informativeness) have a significant influence on the quality of e-learning based on the students’ perceptions. However, LMS quality does not have a significant effect on satisfaction. The quality of e-learning and user satisfaction are found to have a significant and positive effect on user intention to engage in e-learning. The findings of this study suggest that satisfaction is very influential and has a higher value than e-learning quality in relation to students’ intention to use e-learning. Recommendations for Practitioners: The significant influence of the constructs investigated in this research could shape strategies and approaches that are adopted to enhance e-learning service quality and increase the success of e-learning development and implementation, resulting in higher interest in e-learning services, especially in Indonesian higher education. Recommendation for Researchers: This work offers a theoretical understanding of e-learning service quality in a higher education institution. We recommend that fellow researchers consider LMS quality, content quality, and user satisfaction as important factors which influence the quality of e-learning services. Impact on Society: For universities, this research provides insights into important indicators of e-learning service quality so that the success of e-learning development and implementation can increase e-learning users’ interest in using e-learning services. Future Research: Future studies focusing on e-learning services should incorporate indicators of LMS quality, content quality, and user satisfaction as important factors that influence the quality of e-learning services. Our research is limited to the e-learning of one university in Indonesia. The research might be expanded to a larger scale, including all regions in Indonesia which are represented by several public and private universities.

ANALISIS FILOSOFIS TENTANG PETA KONSEPTUAL PENELITIAN HUKUM NORMATIF DAN PENELITIAN HUKUM SOSIOLOGIS
Zulfadli Barus
2013· DOAJ (DOAJ: Directory of Open Access Journals)79doi:10.20884/1.jdh.2013.13.2.212

Research is done by someone if there is any problem, a situation which reflects contradiction between the ideal fact and the real one. The elements which create the problem could be found by doing research. There are two kinds of research conceptual map in law. They are: The rational-consistence-interpretative and the empirical-objective constructive. Legal research is based on rational-consistence-interpretative and socio-legal research is based on empirical-objective-constructive. These models are based on different concepts. The elements of legal research are: rationalism, legal positivism, coherence theory, a priori, analysis, deduction, consistency, interpretative, library research, secondary data and qualitative. The elements of socio-legal research are empiricism, historical jurisprudence, correspondence theory, a posteriori, objectivity, constructive, synthesis, induction, field research, primary data and quantitative.\n\nKeywords: conceptual map, legal research, socio legal research

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Nadya Safira Oktavilia, Muslimin Muslimin
2021· NUSANTARA Jurnal Ilmu Pengetahuan Sosial78doi:10.31604/jips.v8i5.2021.1054-1067

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang dapat mempengaruhi audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Faktor-faktor pada penelitian ini diproksikan dengan ukuran perusahaan, return on asset (ROA), dan ukuran Kantor Akuntan Publik (KAP). Penelitian ini menggunakan jenis penelitian kuantitatif dengan teknik analisis regresi linear berganda. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2019. Setelah melakukan teknik purposive sampling, jumlah perusahaan yang telah memenuhi kriteria sampel yang dibutuhkan adalah sebanyak 14 perusahaan. Berdasarkan hasil penelitian menunjukkan bahwa ukuran perusahaan dan return on asset (ROA) berpengaruh terhadap audit delay. Sedangkan ukuran Kantor Akuntan Publik (KAP) tidak berpengaruh terhadap audit delay.

Pengaruh Struktur Kepemilikan Saham Leverage Faktor Intern Dan Faktor Ekstern Terhadap Nilai Perusahaan (Studi empirik pada perusahaan manufaktur dan non manufaktur di Bursa Efek Jakarta)
Sujoko
2007· Jurnal Akuntansi dan Keuangan (Institute of Research and Community Outreach Petra Christian University)70doi:10.9744/jmk.9.1.pp

The main objective of the study is to examine the impact of ownership structure, leverage, external factor, internal factor on the value of the firms in Jakarta Stock Exchange.It is argued that unlike the agency problem advanced stock market, the agency problem in the Jakarta Stock Exchange is the divergence of interest between the minority holders and majority holders.This is because the Jakarta Stock Exchange is characterized, among other things, by the domination of large shareholders.It is hypotheses that :(1) there are the impact ownership structure , external factor, internal factor, on leverage, (2) there are the impact of ownership structure , external factor, internal factor, leverage on value of the firm .This study is to examine Agency Theory, Jensen and Meckling (1976), Pecking Order Theory, Myers (1984), Trade Off Model and Signaling Theory (1979).Population in this study are public company listed in Jakarta Stock Exchange during 2000 -2004.As much as 134 firms listed in Jakarta Stock Exchange were taken as a sample using a purposive sampling method.The data were then analyzed by the structural equation modeling ( SEM) analysis, using the AMOS Program version 4.01.The results of this study show that (1) there are the impact of ownership structure , external factor, internal factor on leverage,(2)there are the impact of ownership structure, external factor, internal factor, leverage, on valueof the firm .The result of the study is not support the Agency Theory, Jensen and Meckling (1976), but the result of the study is support Pecking Order Theory, Myers (1984), Trade off model and Signaling Theory, Battacharya (1979).

Optimization of 3D printed parameters for socket prosthetic manufacturing using the taguchi method and response surface methodology
Wahyu Lestari, Ndaru Adyono, Ahmad Khairul Faizin, Aridhotul Haqiyah +4 more
2024· Results in Engineering69doi:10.1016/j.rineng.2024.101847

The most prevalent 3D printing technology on the market currently is Fused deposition modeling (FDM). The main objective of this study is to analyze the effect of the FDM process parameters on the printing time and socket weight of the printed socket prosthetic process as a component of the transtibial prosthesis. Optimization and modeling of the 3D printing prosthetic socket process were carried out using the Taguchi and RSM methods. The Taguchi method was used to evaluate the influence of various factors (socket thickness, layer height, infill density, print speed, and nozzle temperature) on the amount of printing time and socket weight. Furthermore, the factors that have a significant effect are selected and modeled using the RSM method to obtain the highest percentage of printing time and socket weight. The applied material is polylactic acid (PLA) filament. Five printing process parameters were socket thickness (3 mm, 4 mm, 5 mm), layer height (0.1 mm, 0.15 mm, 0.3 mm), infill density (80 %, 90 %, 100 %), print speed (70 mm/s, 80 mm/s, 90 mm/s) and nozzle temperature (190 °C, 200 °C, 210 °C). The proposed quadratic models for reducing both printing time and socket weight were in good accordance with the actual experimental data. The coefficients of determination (R2) for test data were 0.9743 and 0.9993 for printing time and socket weight, respectively.

Fake Review Detection From a Product Review Using Modified Method of Iterative Computation Framework
Eka Dyar Wahyuni, Arif Djunaidy
2016· MATEC Web of Conferences69doi:10.1051/matecconf/20165803003

The rapid growth of the Internet influenced many of our daily activities. One of the very rapid growth area is ecommerce. Generally e-commerce provide facility for customers to write reviews related with its service. The existence of these reviews can be used as a source of information. For examples, companies can use it to make design decisions of their products or services, while potential customers can use it to decide either to buy or to use a product. Unfortunately, the importance of the review is misused by certain parties who tried to create fake reviews, both aimed at raising the popularity or to discredit the product. This research aims to detect fake reviews for a product by using the text and rating property from a review. In short, the proposed system (ICF++) will measure the honesty value of a review, the trustiness value of the reviewers and the reliability value of a product. The honesty value of a review will be measured by utilizing the text mining and opinion mining techniques. The result from the experiment shows that the proposed system has a better accuracy compared with the result from iterative computation framework (ICF) method.

The present and proposed sustainable food waste treatment technology in Indonesia: A review
Aulia Ulfah Farahdiba, IDAA Warmadewanthi, Yunus Fransiscus, Elsa Rosyidah +2 more
2023· Environmental Technology & Innovation67doi:10.1016/j.eti.2023.103256

Domestic waste is dominated by food waste (FW) in Indonesia. Indonesia has committed to advancing FW management based on The National Strategy Policy Guidelines (Presidential Regulation 97/2017), aiming for a 30% reduction and 70% waste handling by 2025. However, the current FW regulations and treatments are insufficient to reach these targets. This paper aims to quantify the potential FW generation and provide integrated government regulation and technical recommendations on the current technology to enhance the applicability of FW treatment in Indonesia. The proposed treatment technology is discussed within the context of technical, economic, and environmental concerns. The current practical FW treatments include composting and landfill, with landfill having the highest environmental impact. Black soldier flies and thermal treatments are new technologies considered promising by Indonesia’s Waste to Energy regulations. However, FW treatment technical considerations are expected to developing on different scales. Therefore, the environmental impact of current treatments must be considered. It is crucial to analyze specific FW treatment recommendations in terms of product and residuals to improve environmental impact assessment quality.

The Effects of Alcoholic Liver Disease and Alcohol Ingestion on Sex Hormone Levels
Gary G. Gordon, A. Louis Southren, Charles S. Lieber
1978· Alcoholism Clinical and Experimental Research66doi:10.1111/j.1530-0277.1978.tb05809.x

This study showed that alcohol significantly decreases plasma testosterone levels, with changes noted as early as the first day of alcohol use (loss of pulsatile secretion). This effect is due. in part, to a direct testicular action since it occurred without LH suppression and in the presence of elevated LH levels. More chronic use of alcohol resulted in a suppression of LH. Thus, alcohol use in nonalcoholic men is associated with an effect both at the testicular and hypothalamic‐pituitary levels.

PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE
Tri Kartika Pertiwi, Ferry Madi Ika Pratama
2011· Jurnal Manajemen dan Kewirausahaan64doi:10.9744/jmk.14.2.118-127

The purpose of this study was to analyze financial performance as measured by Return on Assets (ROA) on firm value as measured by Tobin's Q as well as to analyze the Good Corporate Governance as a moderating variable. The research objects were food and beverage firms. The technique analysis was multi-ple linear regression analysis. The results showed that financial performance was influenced on the value of firms, while the Good Corporate Governance was not a moderating variable of the relationship between the financial performance and the firm value.

A Comparative Study of Life Cycle Impact Assessment using Different Software Programs
Aditya Prana Iswara, Aulia Ulfah Farahdiba, E N Nadhifatin, F Pirade +3 more
2020· IOP Conference Series Earth and Environmental Science64doi:10.1088/1755-1315/506/1/012002

Abstract Life cycle analysis (LCA) is a powerful method to quantify impacts based on material input in the process production. The results of midpoint impact analysis categories vary from global warming potential to water footprint. In addition, endpoint impact analysis also provides quantitative results of general environmental impact assessment which is possible to be written as additional results and a deeper analysis in Government or Company Environmental Report. There are many types of software that can be used for impact analysis, for example, SimaPro, OpenLCA, Gabi, Umberto, etc. In this study we analyze the difference of impact assessment result using Simapro and OpenLCA with same material input data and similar database. The results of the environmental impact analysis using the CML-IA baseline V3.05 / EU25 method in the SimaPro software after normalization are as follows: global warning impact contribution 0.0206, ozone layer depletion 0.0002, acidification 0.0016, and eutrophication 0.0134. Meanwhile, the analysis results from OpenLCA software after normalization are: global warming impact contribution 4,5071 × 10 −13 , ozone depletion 1,0794 × 10 −14 , acidification 3,2878 × 10 −13 , and eutrophication 8,4541 × 10 −13 .

Lung and colon cancer detection with convolutional neural networks on histopathological images
Radical Rakhman Wahid, Chilyatun Nisa’, Rahayu Prabawati Amaliyah, Eva Yulia Puspaningrum
2023· AIP conference proceedings61doi:10.1063/5.0114327

Lung cancer is deadly cancer same as colon cancer, both of them can grow simultaneously. Most researchers conduct research to detect one disease on one single body organ. So, in this study, we proposed a computer-aided diagnosing system using the Convolutional Neural Network (CNN) to detect lung and colon cancer tissues on the LC25000 dataset. The LC25000 dataset contains 25000 histopathological color image samples of colon and lung tissues which indicated cancer (adenocarcinoma) or not. In this study, we used three pre-trained CNN models, which are ShuffleNet V2, GoogLeNet, and ResNet18 also one simple customized CNN model. From the evaluation metrics tables given in this study, the highest accuracy to classify lung cancer was gained by ResNet18 with 98.82% accuracy but the shortest training time gained by ShuffleNet V2 with 1749.5 seconds. ShuffleNet V2 was the best model used to classify colon data, it gives 99.87% accuracy with the fastest training times 1202.3 seconds. The customized CNN model proposed by us get 93.02% accuracy to classify lung cancer and 88.26% accuracy for colon cancer. The proposed CNN model also gained the shortest training time which was better than GoogLeNet and ResNet18.

PENGARUH KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA
Winda Amelia, Erna Hernawati
2016· Neo-Bis61doi:10.21107/nbs.v10i1.1584

This study is performed to examine the effect of commissioner independent, firm size and profitability to earnings management in services company sectors real estate, property and contruction building company listed on the Indonesia Stock Exchange in the period 2009 until 2013. The population of this study is a number of 25 companies services sectors real estate, property and contruction building company listed on the Indonesia Stock Exchange over period 2009-2013 publication. The data is obtained based on the corporate finance reporting statement are publication in the Indonesia Stock Exchange (BEI). The sampel in this study using purposive sampling and obtained a sampel of 13 companies services from 25 companies those are classified insectors real estate, property and contruction building in Indonesia Stock Exchange (BEI) in the period 2009 to 2013. The analysis technique used in this research is multiple linier regression analysis and hypothesis testing using the F test and t test. The research result showed that commissioners independent and profitability is had no  significant effect on earning management and variabel firm size is had a significant effect on earning management. and the result on simultan test (F)  showed the independent variables, commissioners independent.

FRAUD TRIANGLE SEBAGAI PENDETEKSI KECURANGAN LAPORAN KEUANGAN
Wahyuni Wahyuni, Gideon Setyo Budiwitjaksono
2017· Jurnal Akuntansi60doi:10.24912/ja.v21i1.133

The financial statements are structured representation of the financial position shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia gave the sanction to capital market players for cheating Financial Statements. This shows that the financial statement fraud cases occurring in Indonesia are part of the failure of an audit conducted by the Public Accounting Firm (KAP). This study aims to examine the influence of fraud triangle in detecting fraudulent financial statements. The object of this study using the financial statements of companies listed on the Indonesia Stock Exchange in the 2012-2014 time period. This study uses 123 data samples are taken using purposive criteria. The data were analyzed using multiple linear regression analysis. The results showed that razionalization significant effect on the financial statements fraud. Meanwhile, the financial stability, external pressure, financial targets, the nature of the industry, ineffective monitoring did not significantly affect the financial statements fraud. This study contributes to the regulators to adopt measures to improve the quality of audits, especially in detecting fraud.