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All Journal Jurnal Reviu Akuntansi dan Keuangan KALAM CENDEKIA PGSD KEBUMEN Speed - Indonesian Journal on Computer Science Jurnal Akuntansi Multiparadigma Speed - Sentra Penelitian Engineering dan Edukasi Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Turbo : Jurnal Program Studi Teknik Mesin JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Prosiding Seminar Nasional Teknoka ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Business and Finance Journal Value: Jurnal Manajemen dan Akuntansi Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Abdi Insani Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budimas : Jurnal Pengabdian Masyarakat Muhammadiyah Riau Accounting and Business Journal Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Rekayasa, Teknologi, dan Sains ARMATUR : Artikel Teknik Mesin dan Manufaktur Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Review of Applied Accounting Research Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Masyarakat Bangsa Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Kepada Masyarakat Radisi Review: Journal of Multidisciplinary in Social Sciences Jurnal Bisnis Jurnal Polimesin Journal of Law
Dwi Irawan
Universitas Muhammadiyah Malang
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Memotret Intagible Assets di Desa Tambakrejo dalam Mewujudkan SDG’S: Perspektif Human Capital Mahanani, Qory Satiti; Mudrifah, Mudrifah; Irawan, Dwi
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9258

Abstract

This study aims to reveal how the role of the Tambakrejo Village government in implementing human capital in village development to support village SDGs. This research uses a descriptive qualitative approach in describing the implementation of human capital with data analysis techniques that refer to the Miles and Huberman model. Data were collected using documentation techniques and semi-structured interviews to measure the depth of information with informants. The informants of this research are Tambakrejo Village officials. The results of this study indicate that Tambakrejo Village has the ability to realize village development that can support village SDGs, especially in the indicators of quality village education (SDG's goal 4) and the involvement of village women (SDG's goal 5). Although not yet fully optimized, this ability is motivated by the motivation of the village government in transferring their skills and knowledge to provide the best service to support sustainable development for their community. The contribution of this research is to provide insight in mapping the potential to support the achievement of village SDGs. This study has limitations where researchers only focus on one component of IC, namely human capital. So that future researchers can add other IC components such as structural capital and relationship capital.
KARAKTERISTIK LIMBAH BATANG SINGKONG SEBAGAI BIOMASSA CO-FIRING UNTUK PEMBANGKIT LISTRIK Irawan, Dwi; Handono, Sulis Dri
TURBO [Tulisan Riset Berbasis Online] Vol 13, No 1 (2024): TURBO : Jurnal Program Studi Teknik Mesin
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/trb.v13i1.3406

Abstract

This study evaluates the potential of wet cassava stems, dry cassava stems, and dry cassava stem powder as biomass fuels for co-firing in power plants. The analysis includes proximate testing, calorific value, and ultimate analysis to determine the quality and combustion efficiency of each material. Proximate test results show that dry cassava stems have lower moisture content and higher ash content compared to wet cassava stems, which can affect residue and slagging in power plant equipment. The high volatile matter content and significant increase in fixed carbon from wet to dry conditions indicate a greater extractable energy potential. The gross calorific value shows a significant increase from 2676.11 kcal/kg (AR) to 4929.44 kcal/kg (DAF) for wet cassava stems, and from 3910.64 kcal/kg (AR) to 5046.48 kcal/kg (DAF) for dry cassava stems. Dry cassava stem powder shows a very high calorific value, reaching 4272 kcal/kg (DB). The best ultimate analysis results for cassava stem powder are carbon (C) 48.44%, hydrogen (H) 6.61%, oxygen (O) 43%, sulfur (S) 0.15%, and nitrogen (N) 1.80%.
The effect of the number of syn-gas purification nozzles of the water scrubber method on the characteristics of gasification combustion results Hanggara, Fuad Dwi; Yuliansyah, Fisal; Irawan, Dwi
Jurnal Polimesin Vol 22, No 5 (2024): October
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jpl.v22i5.5298

Abstract

The product of the gasification process contains several impurities, including tar, ash, CO2, and other contaminants. To achieve efficient syngas results, the syngas must undergo a filtration or purification process, which can increase its energy density. The purpose of this study was to determine the effect of the number of purification nozzles on the characteristics of the resulting flame, the duration of the flame produced during the gasification process, and the rate of heat absorption in the water generated from the syngas purification process. The water scrubber method employed in the syngas purification process utilizes an updraft gasification reactor. The biomass used in this study is rubber wood, with a venturi nozzle size of 0.15 mm and a pressure of 0.12 Pa. The tests varied the number of purification nozzles to 2, 3, and 4. The use of 4 nozzles had a significant effect on the combustion characteristics, resulting in a blue flame with a duration of 33 minutes. The configuration with 3 nozzles produced a flame that exhibited a mixture of blue and orange colors, with the blue flame being more dominant, lasting 38.2 minutes. In contrast, the configuration with 2 nozzles resulted in a bluish-red flame, predominantly red in color, with a duration of 45 minutes. The heat absorption rates in the water produced for the configurations with 2, 3, and 4 nozzles were measured at 539 J/s, 449.1 J/s, and 414.62 J/s, respectively.
Asset Specificity and Conservatism on Manufacturing Company in Indonesian Furisanda, Muhammad Ferdian; Zubaidah, Siti; Irawan, Dwi
Jurnal Aplikasi Bisnis dan Manajemen Vol. 8 No. 3 (2022): JABM Vol. 8 No. 3, September 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.3.816

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of Asset Specificity on conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Asset Specificity is an asset owned by a company that has its own characteristics that are not easily imitated by competitors. Assets that have certain characteristics are able to contribute to variations in conservative financial reporting practices. This study uses 210 data from manufacturing companies listed on the BEI, the sample was selected using the purposive sampling method for the period 2017-2019. The data of this research is in the form of panel data which is analyzed using a simple linear regression method which is processed using Stata15. The results of this study indicate that asset specificity has a negative effect on conservatism of manufacturing companies listed on the IDX in 2017-2019. The asset specificity owned by the company has not been able to make the company more conservative in preparing financial statements. Keywords: asset specificity, conservatism, IDX, Manufacturing companies
Pengaruh Privasi dan Keamanan Terhadap Niat Menggunakan Payment Fintech Irawan, Dwi; Affan, Muhammad Wildan
Jurnal Kajian Akuntansi Vol 4 No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3322

Abstract

The 4.0 industrial revolution demands creativity and innovation in utilizing information technology. Fintech is an innovation in the financial industry, but there are many inherent risks. Therefore, this study aims to analyze the factors that influence consumers to use fintech in the payment process. This study uses theory of planned behavior in shaping research models. The sample in this study was selected using purposive sampling, from which the sampling method obtained 93 respondents. The results showed that security perceptions influence users intention to use fintech, transaction security is still considered a major thing for users of payment fintech in Indonesia, because perceived risk is a fundamental obstacle for users considering using Fintech. However, the perception of privacy does not affect users intention to use fintech, this result is possible because the technology of fintech payment in Indonesia has given breadth for its users to control their privacy. This research contributes in providing an explanation of how privacy and security can affect users intention to use payment fintech.Keywords : Payment fintech; Privacy; Security; theory planned behaviorAbstrakRevolusi industri 4.0 menuntut kreatifitas dan inovatif dalam memanfaatkan teknologi informasi. Fintech merupakan inovasi dalam industri keuangan, tetapi banyak risiko yang melekat. Oleh karena itu, penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi konsumen untuk menggunakan fintech dalam proses pembayaran. Penelitian ini menggunakan Theory Planned Behavior dalam membentuk model penelitian. Sampel dalam penelitian ini dipilih menggunakan purposive sampling, dimana dari metode sampling tersebut diperoleh responden sebanyak 93 orang. Hasil penelitian menunjukkan bahwa persepsi keamanan berpengaruh terhadap niat pengguna dalam menggunakan fintech, kemanan bertransaksi masih di anggap suatu hal yang utama bagi pengguna payment fintech di Indonesia, karena risiko yang dirasakan adalah hambatan mendasar bagi pengguna mempertimbangkan penggunaan Fintech. Namun, persepsi privasi tidak berpengaruh terhadap niatpengguna dalam menggunakan fintech, hasil ini dimungkinkan karena teknologi payment fintech di Indonesia telah memberikan keluasan bagi penggunanya untuk mengontrol privasi masing-masing. Penelitian ini memberikan kontribusi dalam memberikan penjelasan tentang bagaimana privasi dan keamanan dapat mempengaruhi niat pengguna untuk menggunakan payment fintech.Kata kunci: Keamanan; Payment fintech; Privasi; Theory of Planned Behavior
Analisis Hukum Terhadap Tindak Pidana Money Politic dalam Undang-Undang Pemilihan Umum Irawan, Dwi; Agung, I Gusti Agung Ngurah; Pranacitra, Resi; Suardi
Postulat Vol 2 No 1 (2024): POSTULAT: Jurnal Ilmu Hukum
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/postulat.v2i1.1460

Abstract

Demokrasi di Indonesia, dengan landasan Pancasila, menonjolkan kebebasan dan hak-hak warga negara, termasuk hak untuk berpendapat, memilih, dan dipilih. Meskipun demikian, sistem demokrasi di Indonesia memiliki batasan tertentu. Pemilihan Umum (Pemilu) adalah salah satu instrumen penting dalam sistem demokrasi, yang pertama kali diterapkan pada tahun 2004. Pemilu bertujuan untuk memenuhi prinsip kedaulatan rakyat dan perwakilan. Salah satu tahap kunci dalam Pemilu adalah kampanye politik, yang mencakup berbagai aspek komunikasi persuasif. Namun, dalam pelaksanaannya, sering terjadi pelanggaran, termasuk praktik politik uang. Politik uang, khususnya selama Pemilu Legislatif 2014, menjadi masalah serius yang memengaruhi dinamika politik dan persepsi masyarakat. Penelitian ini menggunakan pendekatan kualitatif dengan kerangka hukum normatif sebagai landasan. Data dikumpulkan melalui berbagai sumber, termasuk dokumen, wawancara, dan observasi subjek penelitian. Pemilu di Indonesia adalah instrumen penting dalam demokrasi, tetapi tidaklah cukup sebagai satu-satunya indikator kesehatan demokrasi. Sistem pemilihan umum yang diatur secara konstitusional harus berlangsung dengan kebebasan, jujur, dan adil. Penyelenggaraan pemilu harus independen dan netral, dengan lembaga seperti Komisi Pemilihan Umum (KPU) dan Badan Pengawas Pemilu (Bawaslu) yang memainkan peran kunci dalam mengawasi pemilu. Politik uang adalah masalah serius dalam pemilihan umum di Indonesia. Praktik ini melibatkan berbagai pihak, termasuk pemilik modal besar, elit politik, dan pemilih. Praktik politik uang dapat memengaruhi hasil pemilu dan memunculkan tantangan dalam penegakan hukum. Undang-Undang Nomor 7 Tahun 2017 tentang Pemilihan Umum mengatur tindak pidana money politic dalam berbagai tahapan pemilu, dengan sanksi pidana sebagai konsekuensinya.
Pelatihan dan Pendampingan Inventarisasi Aset Sekolah Sebagai Keberlanjutan Lembaga Pendidikan di SD Muhammadiyah 8 Malang Affan, Muhammad Wildan; Irawan, Dwi; Puja, Puteri Amelia; Rayis, Dzulhijah Alkayyis; Rani, Andini Esa Dewi; Fauziah, Shinta Nur
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 5 No 2 (2025): November 2025
Publisher : Fakultas Sains dan Teknik, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/07xdd512

Abstract

A key component to ensuring the long-term sustainability of educational institutions is efficient asset management. The recording and administration of school assets at Muhammadiyah Elementary School 8 "K.H. Mas Mansur" in Malang City remain difficult and unorganized, which can hinder the optimal use of these assets in the educational process. Through training initiatives and support for school asset inventory, this study aims to enhance asset management capabilities. Participatory techniques such as discussions, problem-solving, and case resolution are utilized. The expected outcomes of this program include the establishment of a well-documented asset inventory system, improved knowledge and skills among staff and teachers in asset management, and increased accountability and transparency in managing school property. It is hoped that by adopting a more methodical approach to asset management, the school will improve resource efficiency and promote the sustainability of education.
Uji Eksperimental Pengaruh Campuran Etanol dan Solar Terhadap Daya Indicator dan Emisi Gas Buang Mesin Genset KW 20-388 Tri mahyudi, Erik; Dharma, Untung Surya; Irawan, Dwi
Jurnal Rekayasa Teknologi dan sains Vol 10, No 1 (2026): Jurnal Rekayasa, Teknologi, dan Sains
Publisher : Fakultas Teknik Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrets.v10i1.23204

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk membandingkan prestasi dan emisi gas buang dari mesin diesel berbahan bakar solar yang telah dicampur etanol. Perbandingan campuran bahan bakar menggunakan enam variasi, mulai dari solar murni, campuran solar dengan etanol sebanyak 5% yang kemudian kami  sebut dengan E5, E7.5, E10, E12.5, E15. Hasil pengujian menunjukkan campuran solar dengan etanol 5% menghasilkan daya indikator rata-rata terbesar diantara variasi yang lain 7.48 kW. Sedangkan pada pengujian emisi gas buang didapatkan hasil variasi campuran solar dengan etanol 5 % menghasilkan opacity terendah diantara variasi yang lain sebesar 16.1% Kata kunci: etanol, solar, emisi gas buang ABSTRACT The aim of this research is to compare the performance and exhaust emissions of diesel engines using diesel fuel mixed with ethanol. The fuel mixture comparison uses six variations, starting from pure diesel, a mixture of diesel with 5% ethanol which we then call E5, E7.5, E10, E12.5, E15. The test results show that the mixture of diesel with 5% ethanol produces the largest average power indicator among the other variations, 7.48 kW. Meanwhile, in the exhaust emission test, the results obtained from the variation of the mixture of diesel with 5% ethanol produce the lowest opacity among the other variations, at 16.1% Keywords: etanol, solar, exhaust gas emission
ANALISA KARAKTERISTIK MINYAK PLASTIK HASIL DUA KALI PROSES PIROLISIS Dharma, Untung Surya; Irawan, Dwi
TURBO [Tulisan Riset Berbasis Online] Vol 4, No 1 (2015): Juni 2015
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/trb.v4i1.645

Abstract

Limbah plastik dapat gacorwin dimanfaatkan sebagai bahan baku minyak plastik dengan menggunakan proses pirolisis. Minyak plastik yang dihasilkan dapat dimanfaatkan sebagai zat aditif atau campuran bahan bakar pada mesin. Pada Penelitian ini, proses pembuatan minyak plastik menggunakan dua kali proses pirolisis. Suhu reaktor pada proses pirolisis yang pertama dan kedua berbeda berturut-turut yaitu 200 oC dan 150 oC. Dari hasil penelitian ini diketahui bahwa pada proses pirolisis pertama dengan suhu reaktor 200 oC, dari 25 kg bahan baku menghasilkan 15,5 liter minyak plastik dalam waktu 80 jam. Sedangkan pada proses pirolisis kedua dengan suhu gacorwin reaktor 150 oC, dari 15 liter minyak plastik dari hasil proses pirolisis pertama menghasilkan 11,6 liter minyak plastik dalam waktu 3,33 Jam. Adapun karakter minyak plastik yang dihasilkan adalah massa jenis 771,4 kg/m3, Viskositas 0,501 m2/s dan Nilai kalor 10518 kJ/kgKata kunci : Minyak Plastik, Proses Dua Kali Pirolisis, Karakteristik Minyak Plastik
Co-Authors Adi Prasetyo Agnesia Ruli Ayu Rahmawati Agung, I Gusti Agung Ngurah Agus Eko Purnomo Agus Eko Purnomo Agus Irawan Agustin, Tyna Kurniati Noer Ahmad Juanda Ahmad Khudori, Ahmad Andika, Wazri Himawansyah Putra Andriyansyah, Nopri Aniek Iriany Arlita Ariyani Puspitasari Aviani Widyastuti Aziza, Nabila Nurul Bambang Eka Purnama Bastian, Elvin Dhaniel Syam Elfirawati, Putri Arwen Faris Afrizal Fauziah, Shinta Nur Fisal Yuliansyah Fuad Dwi Hanggara Furisanda, Muhammad Ferdian Hafiez Sofyani Handono, Sulis Dri Ida Ayu Putu Sri Widnyani Ihyaul Ulum Imam Abu Hanifah Indah Uly Wardati Iqbal Ramadhani Fuadiputra Jayadih, Epan Kemas Ridhuan, Kemas Lia Candra Inata Lutfia Fitroh Insani M. Zul Mazwan Mahanani, Qory Satiti Mudrifah, Mudrifah Muhammad Wildan Affan Nuha, Sukma Uli Nur Afifah Nurazizah, Siti Fadhillah Nurfadilah Yusri Nurfitriani, Rizka Pangestu, Angga Pranacitra, Resi prastiyo, Adi Prastyo, Yudi Puja, Puteri Amelia Puspitasari, Fransiska Dwi Ratna Putri, Nur Alia Rafida Az-Zahra Rani, Andini Esa Dewi Rayis, Dzulhijah Alkayyis Rizka Amalia Rusmadi, Anindya Tirsa Saud, Iham Maulana Setiawan, Rahmady Setu Setyawan Siti Fadhillah Nurazizah Siti Zubaidah Siti Zubaidah Sri Wahyuni Suardi Sukadi . Sukma Uli Nuha Susilo, Efendi Joko Syarif Husen Tasyahadul Fadlatil Laili Tasyahadul Fadlatil Laili Teguh Santoso Toto Suharjanto Toto Suharjanto Tri mahyudi, Erik Tri Wahyu Oktavendi Tri Wahyu Oktavendi Ulfa Safira Iman Niar Untung Surya Dharma, Untung Surya Wicaksono, Agung Prasetyo Nugroho yanto, Repki Yusi Putri Eka Vianti