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KEWENANGAN PEMERIKSAAN BADAN PEMERIKSA KEUANGAN ATAS BADAN USAHA MILIK NEGARA Anggoro, Cahyo
Varia Justicia Vol 14 No 1 (2018): Vol 14 No 1 (2018)
Publisher : Fakultas Hukum Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.857 KB) | DOI: 10.31603/variajusticia.v14i1.2044

Abstract

Audit Board of Indonesia (BPK) performs audits on the management and accountability of state finances, including those implemented by State Owned Enterprises (SOE). This study aims to see the synchronization of various regulations related to the authority of BPK in conducting SOE audit, as well as audit practices conducted by BPK on SOEs in the period of 20012-2017. This research is conducted by using normative legal research method. Data collection is done through library research by perform a search regulations, scientific books, and other data relevant to the study. Based on the results of the analysis it is known that first, the Acts regulating the state finance, state financial audit, BPK and SOE have been in sync with each other related to the BPK audit of SOEs. BPK audit of SOEs is the authority of BPK's attribution derived from the 1945 Constitution and further regulated in Acts. Second, the implementation of BUMN audits by BPK period 2012-2017 is conduct with three types of audit, namely financial audit, performance audit and  a specific purpose audit on state-owned companies in the form of Persero and Perum.
Evaluasi Instalasi Pengolahan Air Limbah pada Salah Satu Rumah Sakit di Wilayah Kota Surabaya Anggoro, Cahyo; Mirwan, Mohamad
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 9 No. 1 (2026): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v9i1.53721

Abstract

Hospital wastewater has different characteristics from industrial wastewater and other wastewater. This hospital utilizes a wastewater treatment plant (WWTP) that operates through chemical, physical, and biological processes. This study aimed to evaluate the performance of the WWTP installed at a hospital in Surabaya. The study used both quantitative and qualitative approaches to analyze the hospital’s treatment system. The evaluation included data on clean water usage and waste effluent, as well as data on wastewater parameters. The WWTP units installed at this hospital include a chemical processing tank, grease trap, aerobic biofilter tank, anaerobic biofilter tank, sedimentation tank, and sump pit. Laboratory testing data over the past few months indicates that the WWTP is not performing optimally.
Pengembangan Articulate Storyline terintegrasi AL Islam Kemuhammadiyahan di Sekolah Dasar Purworejo Ratnaningsih, Arum; Pasa, Ike Yunia; Anggoro, Cahyo; Riyanto, Sabar
Borobudur Educational Review Vol. 5 No. 2 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bedr.15123

Abstract

Articulate Storyline terintegrasi Al Islam Kemuhammadiyahan merupakan media pembelajaran digital interaktif berupa software APK yang diaplikasikan pada mata pelajaran Bahasa Indonesia dan nilai Al Islam Kemuhammadiyahan. Penggunaan Articulate Storyline dapat meningkatkan literasi digital siswa, memudahkan siswa dalam memahami materi Bahasa Indonesia, meningkatkan kreativitas dan keterampilan berbahasa (menyimak, berbicara, membaca, dan menulis), siswa bijak dalam menyaring informasi dari media digital, serta memudahkan siswa dalam memahami nilai-nilai Kemuhammadiyahan meliputi sabar, ikhlas, tawadu’, dan jujur. Hal ini terbukti dari hasil kelayakan produk oleh ahli media diperoleh skor rerata 4,24, ahli materi diperoleh skor rerata 4,48, dan praktisi diperoleh skor rerata 4,25 dengan kriteria “Valid”. Hasil respon kelompok pertama, SD Muhammadiyah Purworejo dengan jumlah 33 siswa memeroleh skor 39 dan persentase 85,15% masuk kategori sangat praktis. Hasil respon kelompok kedua, SD Muhammadiyah Kutoarjo dengan jumlah 94 siswa memeroleh skor 71 dan persentase 75,53% masuk kategori praktis. Dengan demikian, Articulate Storyline terintegrasi Al Islam Kemuhammadiyahan siap dan layak untuk diterapkan dalam pembelajaran Bahasa Indonesia siswa kelas IV Sekolah Dasar.