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All Journal Jurnal Teknologi Industri Pertanian Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA)
Aditya Wahyu Nugraha
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering

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ANALISIS PROSEDUR PENGHAPUSAN ASET /BARANG MILIK DAERAH PADA BADAN PENGELOLAAN KEUANGAN PENDAPATAN DAN ASET DAERAH (BPKPAD) BANTUL Aditya Wahyu Nugraha; Reni Yendrawati
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 4 (2025): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i4.4995

Abstract

Penelitian ini bertujuan untuk menganalisis prosedur penghapusan aset/barang milik daerah (BMD) pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah (BPKPAD) Kabupaten Bantul. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk menggambarkan secara mendalam pelaksanaan prosedur penghapusan aset berdasarkan regulasi yang berlaku. Hasil penelitian menunjukkan bahwa proses penghapusan aset yang dilakukan oleh BPKPAD Bantul telah sesuai dengan ketentuan dalam Permendagri No. 19 Tahun 2016 tentang Pedoman Pengelolaan Barang Milik Daerah serta mengacu pada standar akuntansi pemerintahan. Namun demikian, implementasi prosedur tersebut masih menghadapi beberapa hambatan, seperti ketidakakuratan data aset, keterbatasan sumber daya manusia, serta kompleksitas prosedur yang memerlukan koordinasi lintas instansi dan waktu yang cukup lama. Meskipun demikian, penghapusan aset yang dilakukan secara tepat terbukti mampu meningkatkan efektivitas dan transparansi pengelolaan aset daerah. Melalui penghapusan aset yang sesuai prosedur, data aset menjadi lebih akurat, beban biaya pemeliharaan atas aset tidak produktif berkurang, serta alokasi anggaran untuk pengadaan aset baru dapat dilakukan secara lebih efisien.
LIFE CYCLE ASSESSMENT OF WET NOODLES PRODUCTS AT MIE CEPET IBU RUBIYEM MICRO SMALL MEDIUM ENTERPRISE (MSME) BANDAR LAMPUNG CITY Aditya Wahyu Nugraha; Fia Fitriawan; Untung Trimo Laksono
Jurnal Teknologi Industri Pertanian Vol. 35 No. 1 (2025): Jurnal Teknologi Industri Pertanian
Publisher : Department of Agroindustrial Technology, Bogor Agricultural University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24961/j.tek.ind.pert.2025.35.1.67

Abstract

Wet noodles are a type of noodle that undergoes a boiling process before being marketed. Activities in the wet noodle production process can produce waste and emissions that have the potential to cause environmental impacts. The resulting environmental impacts include greenhouse gas (GHG), acidification, and eutrophication. The amount of environmental impact produced can be determined through the life cycle assessment (LCA) method. This research aimed to measure the potential impact of GHG emissions, acidification, and eutrophication, and provide recommendations for alternative improvements to reduce the resulting emissions. The scope used was gate-to-gate and the functional unit was1 kg of wet noodles. The environmental impact analysis that has been carried out showed that the amount of GHG, acidification, and eutrophication were 4.72x10-1 kgCO2eq, 1.82 x 10-5 kgSO2eq, and 5.97 x 10-3 kgPO43-eq, respectively. Recommendations for alternative improvements that can be made are (1) Substitution for the use of renewable energy, namely off-grid solar power plants (SPE), which can reduce GHG emissions by 0.19%, acidification by 63.1%, and eutrophication 79.5%. (2) The use of electric vehicles (EV) as the main energy source from off-grid solar power plants can reduce GHG emissions by 0.02% and acidification by 3.64%. (3) Converting wastewater into liquid organic fertilizer (LF) can reduce GHG emissions by 78.4% and eutrophication by 1.12%, and (4) Selling solid waste (SSW) to livestock feed can reduce GHG emissions by 19.2% in all processes. Keywords: acidification, eutrophication, Greenhouse gases (GHG), Life Cycle Assessment (LCA), wet noodles
Co-Authors Fia Fitriawan Reni Yendrawati Untung Trimo Laksono