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All Journal International Journal of Management, Economic and Accounting Jurnal Fisika Jurnal Cakrawala Akuntansi
Sri Rahayu, Sri Rahayu
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Economics, Econometrics & Finance Physics Social Sciences

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Identification of Hydrothermal Reservoirs Using the Dipole-Dipole Configuration Geoelectric Method in Air Putih Village, Lebong Regency, Bengkulu wahyu, Wahyu cahyadi setiawan; Suhendra, Suhendra; Halauddin, Halauddin; Muhammad Wilzam Fauzi, Muhammad Wilzam Fauzi; Bayu Saputra, Bayu Saputra; Sri Rahayu, Sri Rahayu; Rival Zamrawi, Rival Zamrawi; Bimantara Panca Utama, Bimantara Panca Utama
Jurnal Fisika Vol. 14 No. 1 (2024): Jurnal Fisika 14 (1) 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted in Lebong Regency, Bengkulu Province, where the Ketahun segmented fault crosses. Using geoelectric data, this study was conducted to identify the distribution of hydrothermal reservoirs, the dipole-dipole method was used because it obtained more data so as to see the potential distribution of hot water and subsurface constituent rocks in more detail, obtained the results of analysis from processing using RES2DINV that the resistivity value is 6.66 -23.5 Ωm which is thought to be a geothermal source, the rock formation that is considered to be related to the hot springs of Air Putih Village is located at (72.4 - 120) metres with a depth of (0.5 -18) metres. The rock layer has a resistivity value of (6.6 - 23.5 Ωm), which is characteristic of hot water because it has low resistance and is perpendicular to the hot spring. The existence of this weak zone indicates that the porosity will increase, causing hot water from the subsurface to appear as a geothermal manifestation, the hydrothermal distribution in the research area is uneven due to the unequal rock constituents, according to the geological map in the research area the area is a sihapas formation, where the sihapas formation consists of sedimentary rocks, sand, clastic, and siltstone. This research is recommended to develop the tourism potential of hot springs in Air Putih Village, Lebong.
Enhancing Community-Based Renewable Energy Literacy Through University CSR Collaboration: A Comparative Study of UNPAB Indonesia and PTSS Malaysia Sri Rahayu, Sri Rahayu; Elfitra Desy Surya; Rosasmanizan Binti Ahmad; Faisal
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.664

Abstract

This study examines the role of university-led Corporate Social Responsibility (CSR) programs in enhancing community-based renewable energy literacy through a comparative analysis of Universitas Pembangunan Panca Budi (UNPAB), Indonesia, and Polytechnic Tuanku Syed Sirajuddin (PTSS), Malaysia. As the global transition toward sustainable energy accelerates, universities are increasingly expected to contribute to environmental education and community empowerment. Using a qualitative comparative case study approach, data were collected through interviews, documentation, and field observations of CSR activities conducted by both institutions. The findings reveal that CSR programs integrating renewable energy education significantly improve community knowledge, awareness, and practical skills related to solar energy, waste-to-energy systems, and energy conservation practices. The study also highlights differences in program design, stakeholder engagement, and implementation strategies between UNPAB and PTSS, shaped by institutional capacity and national energy policies. Furthermore, the research underscores the importance of cross-border academic collaboration in strengthening sustainable development initiatives. This study contributes to the discourse on CSR in higher education by offering a model for integrating renewable energy literacy into community-focused programs and providing strategic recommendations to enhance future CSR-based sustainability efforts.
The Effect Of Internal Control, Integrity, Information Asymmetricity On The Tendency Of Accounting Fraud Yolanda Kerla Viana, Yolanda Kerla Viana; Sri Rahayu, Sri Rahayu; Netty Herawaty, Netty Herawaty
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46739

Abstract

This study aims to examine the influence of internal control variables, integrity and information asymmetry on the tendency of accounting fraud in the Regional Apparatus Organization (OPD) of the Jambi Provincial Service. This study uses a purposive sampling technique. The sample of this study was the head of the service, secretary and head of the finance and asset section of each OPD of the Jambi Provincial Service. Data collection was carried out by distributing questionnaires to 54 respondents, and only 41 questionnaires could be used. Data processing used SPSS 22.0 software. The results of the instrument quality test consisting of validity and reliability tests showed that all question items were valid and reliable. The results of the hypothesis test showed that simultaneously the performance measurement system, Integrity and Information Asymmetry influenced the Tendency of Accounting Fraud, while the Internal Control variable did not influence the Tendency of Accounting Fraud.
The Effect Of Audit Tenure And Auditor Rotation On Audit Quality (Empirical Study of Telecommunication sub-sector service companies on the IDX in 2013-2018) Adam Abdullah; Sri Rahayu, Sri Rahayu; Susfa Yetti, Susfa Yetti
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46756

Abstract

This study aims to see how the effect of audit tenure and auditor rotation on audit quality in telecommunication sub-sector service companies on the IDX. Audit tenure is measured by looking at the engagement period undertaken by KAP and its clients by using a value of 1 in the first year and adding one for the following years. Auditor rotation will be measured using a dummy scale that assesses whether or not there is a change of auditors in the audit process, and for audit quality in this study, it will be assessed through whether or not the hood is affiliated with the big four hood. This study uses a sample of telecommunication sub-sector service companies listed on the IDX. This study uses a nonprobability sampling method, while the sampling method to be used is purposive sampling. Nonprobability sampling means that it is a sampling technique that does not provide equal opportunities/opportunities for each element or member of the population to be selected as a sample. Purposive sampling technique is a sampling technique that aims to take samples from a population based on certain criteria. The sample used was 5 companies with a total of 30 samples. The data analysis technique in this study is descriptive statistics and logistic regression analysis. The results of hypothesis testing are as follows. to determine whether audit tenure, auditor rotation, simultaneous and partial effects on audit quality, and how much influence audit tenure and auditor rotation have on audit quality.
Co-Authors , Elfitra Desy Surya Adam Abdullah Bayu Saputra, Bayu Saputra Bimantara Panca Utama, Bimantara Panca Utama Faisal Halauddin Halauddin Muhammad Wilzam Fauzi, Muhammad Wilzam Fauzi Netty Herawaty, Netty Herawaty Rival Zamrawi, Rival Zamrawi Rosasmanizan Binti Ahmad Suhendra Suhendra Susfa Yetti, Susfa Yetti wahyu, Wahyu cahyadi setiawan Yolanda Kerla Viana, Yolanda Kerla Viana