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<![CDATA[Pendampingan Kurikulum Akuntansi Desa di SMK Muhammadiyah 02 Kota Malang ]]>
<![CDATA[Affan, Muhammad Wildan]]>;
<![CDATA[Irawan, Dwi]]>
<![CDATA[ Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 2 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/janayu.v4i2.26789
<![CDATA[Kurikulum akuntansi desa sangat diperlukan di jurusan akuntansi di SMK yang ada di Indonesia, maka dari itu kami mengadakan pendampingan kurikulum akuntansi desa di jurusan akuntansi SMK Muhammadiyah 02 Kota Malang. Pendampingan kurikulum ini dikemas dengan model sosialisasi materi mengenai akuntansi desa dan pembuatan modul akuntansi desa yang nantinya bisa bermanfaat untuk SMK Muhammadiyah 02 Kota Malang. Dari hasil yang telah diperoleh peserta dapat memahami bagaimana akuntansi desa dan apa saja yang ada didalam akutansi desa itu sendiri seperti laporan keuangan, laporan kegiatan dan lainnya..]]>
<![CDATA[Analisa pengaruh variasi berat roller dengan pegas CVT terhadap kinerja mesin sepeda motor matic 113 cc ]]>
<![CDATA[prastiyo, Adi]]>;
<![CDATA[Irawan, Dwi]]>;
<![CDATA[Ridhuan, Kemas]]>
<![CDATA[ ARMATUR : Artikel Teknik Mesin & Manufaktur Vol. 1 No. 1 (2020): Jurnal Armatur ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/armatur.v1i1.184
<![CDATA[As the emergence of vehicles that use the CVT transmission system (Countinuesly Variable Transmission) or better known as the automatic motor. The automatic motor has a CVT roller and spring. Roller weight is a weight balance bearing that is useful for pressing the inner wall of the primary pulley when high rotation occurs, and a CVT spring is a spring whose function is to return the secondary pulley to its initial position or the position of the outer belt. The purpose of this study was to determine the effect of CVT springs with roller weight on the performance of the 113 CC automatic motorcycle engine and the effect on specific fuel consumption. In this study the type of vehicle used is Yamaha Mio Sporty 113 CC motorcycle, and the variation of CVT springs with roller weight used is CVT Spring 2.26 N / mm, 2.45 N / mm, and 2.67 N / mm, with a roller weight of 7 grams, 10.5 grams and 14 grams. The testing method used is to test torque and power with dynotest tools to determine the torque and power obtained, as well as acceleration testing to determine the ratio of speed on each variation of CVT springs to roller weight, and specific fuel consumption. From the research that has been done, the results are for the highest torque value obtained in the CVT spring 2.26 N / mm with a 7 gram roller that is 6.14 Nm at 5095 engine rpm, and the highest power in the CVT spring 2.26 N / mm with 7 and 14 gram rollers are 4.9 Hp with a maximum engine rpm of 9250, the best acceleration on a 2.67 N / mm CVT spring with a 14 gram roller that is 201 meters away with 12.63 seconds, and specific fuel consumption is saved on a 2.26 N / mm CVT spring with a 7 gram roller which is 1.98 kg / hour or equivalent to 2.45 ml / s.]]>
<![CDATA[Pembuatan minyak plastik dengan metode destilasi bertingkat ]]>
<![CDATA[Setiawan, Rahmady]]>;
<![CDATA[Dharma, Untung Surya]]>;
<![CDATA[Andriyansyah, Nopri]]>;
<![CDATA[irawan, Dwi]]>;
<![CDATA[yanto, Repki]]>
<![CDATA[ ARMATUR : Artikel Teknik Mesin & Manufaktur Vol. 1 No. 1 (2020): Jurnal Armatur ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/armatur.v1i1.188
<![CDATA[Waste is unwanted residual material and is no longer used after the end of a process. garbage that cannot be decomposed (undegradable) which is rubbish that cannot rot like plastic, becomes a problem in itself, so much garbage is disposed of every day by humans becomes a very complex problem that is certainly very disturbing to the environment and ecosystem, therefore management is efficient and precise will be very helpful in efforts to reduce waste in the environment, by conducting a multilevel distillation process it is hoped that waste will become a fuel which is certainly more useful. The types of waste used in this study include: PET (Polyethylene terephthalate, HDPE (High Density Polyethylene), PVC (Polyvinyl Chloride), LDPE (Low Density Polyethylene, PP (Polypropylene), PS (Polystyrene). The purpose of this study is to know the value of Viscosity, Density, and Calorific Value of plastic oil which is processed by the distillation method stratified at temperature variations.From the tests conducted using temperature variations, the density value of oil sample C which is distilled at a temperature of 450o C in both tubes has the highest value, namely 0.844 gr / cm3.The highest heating value is in PP (Polyprophylene) oil of 43808.1 Joules / gram. The oil viscosity of sample C has the highest value of 1.9200 cSt.]]>
<![CDATA[Pengaruh jenis adsorben terhadap purifikasi biogas sistem kontinu ]]>
<![CDATA[Pangestu, Angga]]>;
<![CDATA[Irawan, Dwi]]>;
<![CDATA[Ridhuan, Kemas]]>
<![CDATA[ ARMATUR : Artikel Teknik Mesin & Manufaktur Vol. 2 No. 1 (2021): Jurnal Armatur ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/armatur.v2i1.738
<![CDATA[Energi merupakan suatu hal penting untuk menunjang kehidupan manusia, dengan banyaknya kebutuhan maka perlu dilakukan pembaharuan tentang energi salah satu nya energi terbarukan. Biogas merupakan salah satu energi terbarukan yang dapat digunakan sebagai pengganti energi fosil. Kemurnian biogas yang dihasilkan dari digester belum optimal sehingga perlu dilakukan purifikasi untuk meningkatkan kandungan metana dan menurunkan kandungan karbondioksida. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh jenis adsorben terhadap kandungan metana dan kandungan karbondioksida. Metode yang digunakan dalam penelitian ini menggunakan metode adsorpsi dan menggunakan dua tabung adsorben susunan seri yang berisi zeolit dengan zeolit, zeolit dengan karbon aktif dan zeolit dengan geram besi. Dari hasil penelitian saat sebelum dilakukan purifikasi kandungan metana 6088 ppm dan kandungan karbondioksida 15927,6 ppm, sedangkan setelah dilakukan purifikasi terdapat perbedaaan pada masing-masing adsorben yaitu zeolit dan zeolit 26750,6 ppm dan 5333,2 ppm, zeolit dengan karbon aktif 18621,2 ppm dan 8331,1 ppm, dan zeolit dengan geram besi 12368,4 ppm dan 10718,3 ppm. Penggunaan adsorben zeolit dan zeolit mengalami peningkatan kandungan metana tertinggi yaitu meningkat 20662,6 ppm dari sebelum dilakukan purifikasi dan kandungan karbondioksida menurun sebesar 10594,4 ppm dari sebelum dilakukan purifikasi.]]>
<![CDATA[Pengaruh viskositas bahan bakar terhadap karakteristik aliran fluida pada pompa sentrifugal ]]>
<![CDATA[Susilo, Efendi Joko]]>;
<![CDATA[Dharma, Untung Surya]]>;
<![CDATA[Irawan, Dwi]]>
<![CDATA[ ARMATUR : Artikel Teknik Mesin & Manufaktur Vol. 2 No. 1 (2021): Jurnal Armatur ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/armatur.v2i1.740
<![CDATA[Pompa merupakan mesin fluida yang digunakan untuk memindahkan fluida cair yang pada umumnya dari tempat rendah ke tempat yang lebih tinggi melalui sistem perpipaan. Proses pemindahan ini terjadi akibat perubahan energi mekanik dari motor pompa menjadi energi potensial pada fluida, fluida dapat dikatakan statis bila fluida tersebut dalam keadaan tidak bergerak atau diam pada suatu wadah dan dapat dikatakan kinematis bila fluida tersebut bergerak secara terus-menerus akibat adanya suatu gaya gesek atau tekan seberapapun kecilnya. Adapun metode penelitian yang akan dilakukan dengan menggunakan tiga variasi media bahan bakar yaitu: premium,pertalite, dan solar. Alat yang digunakan yaitu pompa air jenis sentrifugal dengan pengambilan data pada setiap media sebanyak lima kali yaitu: putaran 2000 rpm, putaran 2200 rpm, putaran 2400 rpm, putaran 2600 rpm dan putaran 2800 rpm pada temperatur ruangan. Berdasarkan hasil penelitian didapat jenis aliran yang terjadi pada alat uji menggunakan tiga media bahan bakar adalah jenis aliran turbulen. Karena bilangan Reynoldnya lebih dari 4000. Perubahan tekanan berbanding lurus dengan viskositas dan berbanding terbalik dengan kecepatan dengan hasil pengujiana perubahan tekanan pada solar pada pipa pembesaran 204,04 N/m2, perubahan tekanan pada pertalite pada pipa pembesaran 158,62 N/m2 dan perubahan tekanan pada premium pada pipa pembesaran 151,07 N/m2.]]>
<![CDATA[Does Corporate Governance Have An Effect On Financial Distress?: Altman Z-Score Approach ]]>
<![CDATA[Puspitasari, Fransiska Dwi Ratna]]>;
<![CDATA[Syam, Dhaniel]]>;
<![CDATA[Irawan, Dwi]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v1i2.29204
<![CDATA[Purpose: This study aims to test and obtain empirical evidence that projected Corporate Governance with managerial ownership, independent commissioners, board of directors, and audit committees affects financial distress. Methodology/approach: The object of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sample determination technique in this study used the Purposive Sampling method with a total sample of 35 companies. The data analysis technique in this study used the panel data regression testing method with the STATA statistical tool version 15. Findings: The results of the study partially showed that independent commissioners negatively affect financial distress in mining companies. Then for the variables of managerial ownership, board of directors and audit committees have no effect on financial distress. The results of the study simultaneously showed that together the variables of managerial ownership, independent commissioners, board of directors and audit committees had a significant effect on financial distress. Practical implications: These research findings have an impact on stakeholders and policy makers considering business continuity. Originality/value: This research has the latest in the form of modifications to models and objects that are relevant to the Financial Distress.]]>
<![CDATA[Fraud Prevention in Village Fund Managemant ]]>
<![CDATA[Putri, Nur Alia]]>;
<![CDATA[Mudrifah, Mudrifah]]>;
<![CDATA[Irawan, Dwi]]>;
<![CDATA[Wicaksono, Agung Prasetyo Nugroho]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v8i2.1246
<![CDATA[In the Village Fund Allocation (ADD), fraud can also occur because the provision of village funds every year increases so that it has the impact of fraud or fraud committed by irresponsible people who have been trusted by the community to manage village funds. The phenomenon of fraud cases or fraud in the village sector has often occurred every year. The purpose of this study is to test and analyze the relationship between Reporting Compliance, Internal Control System, Whistleblowing System, and Village Fund Management Fraud Prevention. This study uses quantitative research, Data Analysis Techniques in using SmartPLS 3.0, this technique is used to explain the relationship between exogenous variables and endogenous variables. The results of this study are financial reporting compliance has a positive effect on fraud prevention, the more compliance reporting is done effectively and well, fraud can be prevented, the internal control system and whistleblowing system negatively affect fraud prevention, this is because of the possibility of someone discomfort in reporting violations. Contribution in research to be the basis for assessment for village governments in fraud prevention.]]>
<![CDATA[Intellectual capital on organizational performance through the mediation of intrinsic motivation in Indonesian universities ]]>
<![CDATA[Nurazizah, Siti Fadhillah]]>;
<![CDATA[Irawan, Dwi]]>;
<![CDATA[Juanda, Ahmad]]>;
<![CDATA[Nuha, Sukma Uli]]>
<![CDATA[ Journal of Accounting and Investment Vol 25, No 3: September 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i3.23009
<![CDATA[Research aims: This research examines how intellectual capital affects organizational performance in Indonesian universities, focusing on the mediating role of intrinsic motivation. It highlights the importance of intrinsic motivation in enhancing the influence of human capital, structural capital, and relational capital in improving organizational effectiveness.Design/Methodology/Approach: This quantitative study used survey data from 123 employees at top-ranked Indonesian universities by webometrics, selected via simple random sampling. The data were analyzed using variance-based structural equation modeling (SEM) with a Partial Least Squares (PLS) approach.Research findings: The findings of this study revealed a significant positive relationship between intellectual capital and organizational performance in Indonesian universities after being fully mediated by intrinsic motivation.Theoretical contribution/Originality: The novelty of this research exhibits how intrinsic motivation from well-organized Self Determination Theory (SDT) can mediate the influence of intellectual capital on organizational performance in higher education. The results of this study provide valuable insights for increasing intrinsic motivation in strengthening intellectual capital.Practitioner/Policy implication: This study's findings suggest that Indonesian university management and policymakers should focus on optimizing intellectual capital by fostering intrinsic motivation to enhance organizational performance.Research limitation/Implication: The limitation of this research is that there are no differences between private and state universities in examining the effect of intrinsic capital on organizational performance. It also only considers intrinsic motivation, ignoring extrinsic motivation. Future research should include extrinsic motivation and explore other intellectual capital indicators for a comprehensive understanding of organizational performance in Indonesian higher education.]]>
<![CDATA[Pendampingan Penyusunan Laporan Corporate Social Responsibility CSR) pada Rayz Hotel Malang ]]>
<![CDATA[Astuti, Sri Wibawani Wahyuning]]>;
<![CDATA[Zubaidah, Siti]]>;
<![CDATA[Irawan, Dwi]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 6 (2024): Agustus ]]>
Publisher : <![CDATA[Amirul Bangun Bangsa ]]>
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DOI: 10.59837/jpmba.v2i6.1216
<![CDATA[Corporate Social Responsibility (CSR) menurut Global Reporting Initiative (GRI) adalah pendekatan yang mengintegrasikan tanggung jawab sosial, lingkungan, dan ekonomi dalam aktivitas bisnis perusahaan. Laporan CSR yang disusun mengikuti standar GRI berfungsi untuk memastikan transparansi dan akuntabilitas perusahaan terhadap dampak sosial, lingkungan, dan ekonomi. Penelitian ini berfokus pada upaya pendampingan dalam penyusunan laporan CSR bagi Rayz Hotel, sebuah usaha jasa di bidang penginapan dan makanan. Meskipun Rayz Hotel telah mengeluarkan biaya terkait CSR, mereka belum menyusun laporan formal. Metode pengabdian yang diterapkan meliputi perencanaan, pelatihan, pendampingan, dan pelaporan, yang bertujuan untuk membantu Rayz Hotel dalam menyusun laporan CSR sederhana. Hasil dari pengabdian ini termasuk dokumentasi kegiatan CSR seperti pembersihan lingkungan, sertifikasi HACCP, dan pembersihan masjid. Laporan CSR ini diharapkan dapat meningkatkan kepedulian masyarakat terhadap aktivitas perusahaan dan memberikan nilai tambah serta meningkatkan minat stakeholder terhadap kegiatan positif yang dilakukan oleh Rayz Hotel.]]>
<![CDATA[Pengaruh Corporate Governance Terhadap Financial distress dengan Pendekatan Altman Z-Score ]]>
<![CDATA[Syam, Dhaniel]]>;
<![CDATA[Irawan, Dwi]]>;
<![CDATA[Puspitasari, Fransiska Dwi Ratna]]>
<![CDATA[ Jurnal Bisnis Vol. 12 No. 1 (2024): Juni ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri ]]>
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DOI: 10.62739/jb.v12i1.68
<![CDATA[Tujuan: Tujuan dari penelitian ini adalah untuk menyelidiki dan mengumpulkan bukti langsung tentang bagaimana manajemen perusahaan memengaruhi kondisi kesulitan keuangan, yang diproyeksikan melalui kepemilikan manajerial, dewan direksi, komite audit, dan dewan komisaris independen. Metodologi/Pendekatan: Setiap perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2021 dimasukkan dalam penelitian ini. Jumlah sampel penelitian ini adalah 35 perusahaan, yang dipilih melalui metode purposive sampling. Penelitian ini melakukan analisis data dengan menggunakan metode regresi data panel, yang dibantu oleh program statistik STATA versi 15. Hasil: Hasil penelitian secara parsial menunjukkan bahwa dewan komisaris independen dan komite audit memiliki dampak negatif terhadap financial distress pada perusahaan pertambangan; sebaliknya, variabel kepemilikan manajerial dan dewan direksi tidak memiliki dampak terhadap financial distress. Di sisi lain, hasil penelitian menunjukkan bahwa kombinasi variabel kepemilikan manajerial, dewan komisaris independen, dewan direksi, dan komite audit memiliki dampak negatif terhadap financial distress pada perusahaan pertambangan. Implikasi Praktis: Penelitian ini memberikan rujukan bagi perumusan kebijakan mengenai akuntansi keuangan di perusahaan. Kebaruan: Penelitian ini berkontribusi pada pengembangan teori agensi.]]>
