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All Journal Jurnal Teknik Industri Journal of Governance, Taxation, and Auditing Demak Universal Journal of Islam and Sharia
Jamaluddin, J
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Model Matematika Optimasi untuk Perbaikan Proses Penggorengan Vakum Terhadap Tekstur Keripik Buah Jamaluddin, J; Rahardjo, Budi; Hastuti, Pudji; Rochmadi, R
Jurnal Teknik Industri Vol 12, No 1 (2011): Februari
Publisher : Department Industrial Engineering, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.315 KB) | DOI: 10.22219/JTIUMM.Vol12.No1.82-89

Abstract

Hard and crunchy are specific characteristics of fried product prefered by consumer. To have texture of crunchy product being suitable with consumer taste, it is necessary to observ characteristic change of raw material and frying condition. In frying process, the changes of hardness and crunchiness characteristics of food occur. These changes are predicted caused by free water vaporization and the decrease of starch content in food. The objective of this research is to develop mathematical model of hardness and crunchiness changes as the function of water and extract content degradation. Sample of the research is jack fruit fried in the temperature of 70–100° C, duration of 15–60 minutes, and pressure of 80–90 kPa. The parameters observed are hardness and crunchiness, water and starch content before and after frying. The result showed that hardness and crunciness change as the function of water vaporization and the decrease of starch content can be used to predict hardness and crunciness of product during vacuum frying.
The Concept and Development of Takaful Insurance in the Framework of Sharia Economic Law Jamaluddin, J
Demak Universal Journal of Islam and Sharia Vol. 2 No. 02 (2024): Main Thema: Implementation and Dynamics of Sharia Principles in Policies, Welf
Publisher : Walidem Institute and Publishing (WIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61455/deujis.v2i02.105

Abstract

Allah Almighty has fully established the Sharia laws relating to the field of worship and creed. Establishing the Shari'a is always based on the general principles of Shari'a actions, not burdensome, not increasing the burden, and gradually. Establishing laws is also in line with the good of the crowd. The establishment of Islamic law is divided into two forms, namely dhanny, and qatiiyah. Dhanni is a law whose nature has not been able to fulfil its one hundred per cent capacity of truth in a matter. This problem is not closed to the possibility for jurisprudence scientists to differ in views on the legal status. The so-called qat’iyah is a law that is true and also has a clear purpose, so there is no way for dissent. Problems arise with the development of time. Man needs protection that can protect himself or one's soul. It is necessary to have a company that can provide guarantees or guarantees for oneself or one's soul. The company is in the form of insurance. The research aims to analyze insurance laws that are developing today. This article is classified as literature research with a qualitative approach. The methodology used is an empirical juridical study. The results of the study concluded that as long as the insurance is applied there is no element of usury, element of maisir, and element of fraud, it is permissible in Islam.
Acceptance Analysis of the Core Tax Using the UTAUT Model: A Study on Individual Taxpayers in Palu City RIDWAN, Muhammad; MASRUDDIN, M; JAMALUDDIN, J; ZAHRA, Femilia; ERWINSYAH, E
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1516

Abstract

This study aims to analyze the level of acceptance of the Coretax information system from the perspective of individual taxpayers in Palu City. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model with a final sample of 105 respondents. Data collection was conducted using a questionnaire method, and the results were processed using SPSS version 26 for statistical data analysis. The results of this study indicate that performance expectations and social interactions significantly influence interest in using Core Tax, while effort expectations and facilitating conditions do not significantly influence interest in using Core Tax. The results of this study reinforce the importance of continuously improving the development of tax information systems in Indonesia so that the system can facilitate taxpayers, especially individuals, in fulfilling their tax obligations. As a suggestion for further research, the influence of other variables, such as user habits and hedonic motivations, on the intention to use Coretax can be further studied to complexify the findings of the research on Coretax use.
Co-Authors Budi Rahardjo ERWINSYAH, E Femilia Zahra MASRUDDIN, M Muhammad Ridwan Pudji Hastuti Rochmadi, R