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All Journal Farmaka Excellent Jurnal Informatika dan Teknik Elektro Terapan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Semiotika Jurnal Pertanian Agros Pharmacology and Clinical Pharmacy Research English Language and Literature International Conference (ELLiC) Proceedings Jurnal Pengabdian Masyarakat Karya Husada (JPMKH) AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Aphorisme: Journal of Arabic Language, Literature, and Education Al Qisthas : Jurnal Hukum dan Politik Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Applied Science in Civil Engineering Media Jurnal Informatika JEdu: Journal of English Education J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Proceedings of the International Conference on Nursing and Health Sciences Caraka : Indonesia Journal of Communication Bandung Conference Series: Business and Management IRA Jurnal Teknik Mesin dan Aplikasinya (IRAJTMA) Journal of Artificial Intelligence and Digital Business Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat English Education and Applied Linguistics Journal (EEAL Journal) Jurnal Konstituen Innovative: Journal Of Social Science Research Jurnal MAIYAH Jurnal Pendidikan Sosial dan Konseling Pubmedia Jurnal Penelitian Tindakan Kelas Indonesia Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Journal of Chemical Engineering Research Progress International Assulta of Research and Engagement Ophthalmologica Indonesiana Khidmat Jurnal Hukum Statuta
Salsabila, Salma
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Pengaruh Keadilan Pajak, Diskriminasi, Dan Religiusitas Terhadap Persepsi Penggelapan Pajak Salsabila, Salma; Solihati, Garin Pratiwi
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2054

Abstract

This study investigates the impact of tax justice, perceived discrimination, and religiosity on individuals’ perceptions of tax evasion. The research focuses on accounting students at Mercu Buana University, observed over a three-year period from 2021 to 2023. The total population consists of 477 students. The sample was selected using an accidental sampling technique, a non-probability method wherein The selection of study participants was determined by their readiness to participate voluntarily. From this process, 112 usable responses were successfully collected. This research utilized firsthand information gathered directly from survey participants through the administration of systematic questionnaire instruments. The analytical approach involved implementing Partial Least Squares Structural Equation Modeling (PLS-SEM) methodology. The research outcomes demonstrate that tax fairness and feelings of discriminatory treatment both show substantial positive correlations with taxpayer evasion attitudes. Conversely, although religious beliefs also exhibit a positive association with evasion perceptions, this relationship lacks statistical significance in the findings.
Enhancing Energy Efficiency in Methanol-to-DME Conversion through Process Modification and Heat Integration Salsabila, Salma; Saputri, Meirisa Ayu; Sirait, Jorsch Pieter Benhard; Kurniawan, Samuel; Amelia, Sera; Putra, Alvin Ananta
Journal of Chemical Engineering Research Progress 2025: JCERP, Volume 2 Issue 2 Year 2025 (December)
Publisher : UPT Laboratorium Terpadu, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9767/jcerp.20573

Abstract

Enhancing energy efficiency in dimethyl ether (DME) production is critical for reducing utility consumption and improving process sustainability. This study investigates the impact of targeted modifications to the methanol dehydration system on thermal performance and operational stability. The proposed configuration incorporates an expanded heat-integration network, additional feed-conditioning units, and a split-recycle arrangement to optimize energy recovery and maintain reactor stability. A water knock-out vessel and supplementary exchangers were also integrated to improve separation efficiency and reduce reboiler duty. Comparative process simulations were performed using with the NRTL thermodynamic model to evaluate the baseline and modified flowsheets. Results indicate that the optimized design achieves a 35.55% increase in energy efficiency while preserving the original methanol conversion level of 50.35%, confirming that reduced energy demand does not compromise reaction performance. These findings demonstrate that the proposed modifications provide a more energy-efficient and industrially viable configuration for DME production, offering a strong foundation for future optimization and process intensification strategies. Copyright © 2025 by Authors, Published by Universitas Diponegoro and BCREC Publishing Group. This is an open access article under the CC BY-SA License (https://creativecommons.org/licenses/by-sa/4.0).
Evaluasi Sistematis Efisiensi Turbin Angin Lepas Pantai Terapung dan Potensi Reduksi Emisi Karbon Salsabila, Salma; Prasetyo, Sigit; Wicaksana, Putra Adil; Sa’Diah, Siti Dhurrotus; Dzaky Abdad, Muhammad Rafif; Trisnoaji, Yuki
IRA Jurnal Teknik Mesin dan Aplikasinya (IRAJTMA) Vol 4 No 3 (2025): Desember
Publisher : CV. IRA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56862/irajtma.v4i3.357

Abstract

The growing demand for clean energy has accelerated interest in Floating Offshore Wind Turbines (FOWTs), which enable efficient wind energy harvesting in deep-water regions. This study conducts a systematic literature review across four major databases, Scopus, ScienceDirect, SpringerLink, and Google Scholar, to evaluate the energy efficiency, carbon emission reduction potential, and economic feasibility of FOWT systems. The findings indicate that combined configurations, such as Spar–TLP and multi-turbine platforms, provide the highest energy conversion performance and structural stability, contributing to up to 17% in carbon emission reduction. Economically, several studies report competitive Levelized Cost of Energy (LCOE) and relatively short payback periods. This research strengthens the understanding of FOWT performance by integrating global evidence into the context of marine energy sustainability. However, methodological limitations arise from data variability across studies and the dominance of simulation-based analyses. Further research is required to optimize mooring systems and adapt FOWT designs to tropical and archipelagic environments, such as those found in Indonesia.
Co-Authors Abda Abda Abdillah, Muhammad Ilham Aditama, Tyaga Adni, Shofy Alifiyah, Netika Alvisina, Ilmiatuz Zahra Amelia, Adinda AMELIA, ELSA Amelia, Sera Anindya, Puan Anisa, Sarah Apriade Voutama Ardandi, Alif Aryani, Dea Resti Asmayani Salimi Athaya, Salsabila Aziz, Calista Sasikirana Finola Azwati, Neneng Sifa Bagaskara, Ragil Damar Baiquni, Fahmi Bambang Herlambang Irawan Nurraid Bila, Nadya Salsa Cahyani, Davina Clarissa, Clarissa Dedeh Dedeh, Dedeh Della Anggraini, Della Dewi, Marshanda Zanetti Kusuma Dhiya Urrahman Djamaluddin, Muhammad Ilham Durunnafis, Alyya Oktavia Dwi Ario Fajar Dyahruri Sanjayasari Dzaky Abdad, Muhammad Rafif Endang Tri Sulistyowati, Endang Tri Ernawiati, Eti Ero, Sisilia Theresia Yuliani Fani, Andifa Dwi Fatika, Zanna Rahma Febrianti, Neng Reza Finola Aziz, Calista Sasikirana Firena, Venna Firmansyah, Danu Firmansyah, Muhammad Nabil Fitria, Rezki Gaharani, Prodio Efa Ginting, Ranta Maulana Hanna Sundari Hasanah, Cindy Meliana Hery Kresnadi Hutabarat, Philipus Ibrahim, Muhammad Kholid Intan Karlina Istiqomah, Salma Nur Kartadikaria, Elisya Kartika Justia Dwiningrum Kartika, Engga Khaerani, Fitri Azlia Khoirinisa, Fitri Kurnia, Ateng Kurniati, Lili Kurniawan, Samuel Kusuma Dewi, Marshanda Zanetti Laila, Malikstul Lutfiyani, Mulki Mahendra, Dzulfiqar Faisa Malik, Aulia Ananda Mardisanutomo, Harsoning Tyas Margaretha, Argya MARSA MAYA ARJUNA Maulana, Haisyam Meidinda Ardiani Putri Muchtaridi Muchtaridi Muhammad Ridwan Ridwan, Muhammad Ridwan Muhammad, Belva Hawari Nazarani, Aisyah Aliya Ningrum, Devi Mei Noraeni, Enjelita Nouval, Moh. Javier Arifian Nuraeni, Alfi Nurami, Nadya Oktaviana, Rai Tri Paramita, Ursula Natasya Pradnya Pitaloka, Dian Ayu Eka Pranata, Rio Puji Astuti Pupung Faisal Putra, Alvin Ananta Putra, Rizka Andhika Putri, Inge Wiliandani Setya Putri, Noviana Pratama Putri, Valentina Yasmin Nursyah Rahardjo, Vandamme Muhammad Rahayu, Siti Mira Rahmawati, Febiana Rahmawati, Melinda Ramadhan, Muhamad Farhan Risma Apdeni Riszki Hidayat, Bagus Prasetyo Rusdin, Agus Sabarno, Nur Amalia Mardyani Salma Salsabila Salsabilla, Anissa Saputri, Meirisa Ayu Sari, Wilda Aprilia Mustika Savira Putri Rhaudah Sa’Diah, Siti Dhurrotus Setia Muljanto Setyowati, Lulu Alya Shaqil, Sulthan Arifin Sigit Prasetyo Singadimedja, Holyness N. Sirait, Jorsch Pieter Benhard Soewahju, Renata Bella Aprilana Solihati, Garin Pratiwi Subadriyah, Subadriyah Sukomo, Sukomo Supriadi, Rinaldi Suryanto, Rajwa Dwifauza Suwirta, Utti Suyanti, Natasya Sri Syabani, Fahmi Rahman tania, tania Toto Sugito Trie Damayanti Trisnoaji, Yuki Utama, Insan Aji Vauzcika, Aura Nur Wardoyo, Arik Aguk Wicaksana, Putra Adil Wiranti, Dinda Devina Putri Wulandari, Nurhaliza Tri Yukana Dewi, Anya Maya Yulianty Yulianty Zain, Dzaki