Anam, Mohamad Khoirul
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Penerapan Tri Kaya Parisudha (Tkp) Dalam Praktik Profesi Akuntan Publik Anam, Mohamad Khoirul; Adhitanaya, Komang
AL-ADYAN Vol 18 No 2 (2023): Al-Adyan: Jurnal Studi Lintas Agama
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-adyan.v18i2.16294

Abstract

This study aims to explore the application of Tri Kaya Parisudha (TKP) in the practice of public accounting profession. TKP, which consists of manacika (thinking well), wacika (speaking well), and kayika (doing good), is used to identify and interpret the reference attitude for upholding ethics that must be possessed by a public accountant (AP). This type of research is descriptive qualitative, which is used to reveal the meaning contained in TKP and actualized in the ethics of public accountants. The study findings reveal that manacika (thinking well), wacika (speaking well), and kayika (doing good) are consistent with the Public Accountants Code of Ethics (KEPAP). The application of TKP in the practice of public accounting profession is important to maintain professional ethics and standards. To apply it, AP must be consistent in thinking, speaking, and acting positively. By incorporating TKP values into the professional code of ethics, regulators can encourage ethical behavior and accountability among APs. Further research can continue this study by adding interviews with religious and cultural figures to dig deeper into the values of TKP.
Electromagnetic interference risk from electrostatic discharge in infant incubators Trivida, Elvina; Sudrajat, Muhammad Imam; Ardiatna, Wuwus; Prananto, Haryo Dwi; Nugroho, Hutomo Wahyu; Yoppy, Yoppy; Anam, Mohamad Khoirul; Bakti, Aditia Nur; Mandaris, Dwi; Arjadi, R Harry
Bulletin of Electrical Engineering and Informatics Vol 14, No 2: April 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v14i2.8882

Abstract

This paper proposes an improved electromagnetic compatibility (EMC) risk analysis approach for medical equipment related to the effect of electrostatic discharge (ESD). This approach not only focuses on the risk of ESD from the susceptibility aspect but also investigates its conducted electromagnetic interference (EMI) characteristics. This study combines the standardized ESD test and conducted emission (CE) measurement simultaneously, applying it to the infant incubator and analyzing the spectrum of ESD current in the phase line in the time and frequency domain. The result shows that an ESD exposure caused current spikes with an average level of 13.8 A. Moreover, it also causes a broad spectral CE noise on the phase line of the infant incubator. Furthermore, the CE noise in the low-frequency range was also detected on the phase line during ESD exposure, indicating the risk of interference with other sensitive medical equipment connected to the same power network. The approach of proposed risk analysis in this study can be used to identify the risks of EMI due to ESD events in implementing the latest IEC 60601-1-2.