p-Index From 2021 - 2026
29.988
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Karakter Cakrawala Pendidikan Rotasi JURNAL SISTEM INFORMASI BISNIS Jurnal Ekonomi : Journal of Economic Value Added: Majalah Ekonomi & Bisnis Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Resital: Jurnal Seni Pertunjukan (Journal of Performing Arts) Jurnal Pendidikan Fisika Indonesia Jurnal Pendidikan IPA Indonesia Indonesian Journal of Mathematics and Natural Sciences Jurnal Penelitian Pendidikan Media Ilmu Keolahragaan Indonesia Jurnal Natapraja : Kajian Ilmu Administrasi Negara Jurnal technoscientia Jurnal Teknologi Prosiding SNATIF Rekayasa Mesin Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Journal of the Indonesian Tropical Animal Agriculture Jurnal Prima Edukasia Journal of Physical Education Health and Sport International Journal of Local Economic Governance Jurnal Teknologi Informasi dan Ilmu Komputer JURNAL ELEKTRO Majalah Obat Tradisional Sosio Konsepsia Jurnal Imejing Diagnostik Jurnal Dakwah: Media Komunikasi dan Dakwah Jurnal Rekayasa Mesin EMPATI : JURNAL ILMU KESEJAHTERAAN SOSIAL Jurnal Manajemen Pendidikan (JMP) Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan JTT (Jurnal Teknologi Terpadu) Ekspektra: Jurnal Bisnis & Manajemen Turbo : Jurnal Program Studi Teknik Mesin Journal of Mathematics and Mathematics Education (JMME) Gondang: Jurnal Seni dan Budaya Jurnal Gizi dan Pangan Soedirman (JGPS) Farmasains : Jurnal Ilmiah Ilmu Kefarmasian Spektra: Jurnal Fisika dan Aplikasinya Gelanggang Pendidikan Jasmani Indonesia JOURNAL OF APPLIED INFORMATICS AND COMPUTING LENSA (Lentera Sains): Jurnal Pendidikan IPA Rang Teknik Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Pertanian Agros Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Psikologi Jurnal Pengabdian Masyarakat AbdiMas GHIDZA: Jurnal Gizi dan Kesehatan KACANEGARA Jurnal Pengabdian pada Masyarakat WAKTU: Jurnal Teknik UNIPA Prosiding Seminar Nasional Sains dan Teknologi Terapan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan English Language and Literature International Conference (ELLiC) Proceedings Bioedukasi: Jurnal Pendidikan Biologi Etika Demokrasi JURNAL PENDIDIKAN TAMBUSAI Global Health Management Journal Journal of Islamic Nursing Journal of Education Action Research Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) JURNAL VISIONIDA JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Kreativitas PKM JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JOURNAL OF GOVERNMENT (Kajian Manajemen Pemerintahan dan Otonomi Daerah) Jurnal Kesehatan Saelmakers PERDANA (JKSP) UPEJ Unnes Physics Education Journal ACTIVE: Journal of Physical Education, Sport, Health and Recreation J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro Jurnal Ilmu Kesehatan Bhakti Husada: Health Sciences Journal Jurnal Ilmiah Religiosity Entity Humanity (JIREH) Societas : Jurnal Ilmu Administrasi dan Sosial Social, Humanities, and Educational Studies (SHEs): Conference Series JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Inti Talafa : Jurnal Teknik Informatika EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ekonomi Bisnis Indonesia Meteor STIP Marunda Journal of Engineering and Scientific Research (JESR) SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Perencanaan Pembangunan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Eduscience (JES) PERSPEKTIF Jurnal Ilmiah Edunomika (JIE) Jurnal Engine: Energi, Manufaktur, dan Material Community Engagement and Emergence Journal (CEEJ) JAS (Jurnal Agri Sains) Physics Education Research Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Aisyah : Jurnal Ilmu Kesehatan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimasku : Jurnal Pengabdian Masyarakat jurnal ilmu keolahragaan TheJournalish: Social and Government Coopetition : Jurnal Ilmiah Manajemen Jurnal Agrinika : Jurnal Agroteknologi dan Agribisnis SEMAR JURNAL TEKNOLOGI TECHNOSCIENTIA Edudikara: Jurnal Pendidikan dan Pembelajaran JESS (Journal of Education on Social Science) International Journal Of Science, Technology & Management (IJSTM) Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) Journal of Applied Data Sciences Ahsanta Jurnal Pendidikan DEDIKASI PKM International Journal of Digital Entrepreneurship and Business (IDEB) International Journal of Aviation Science and Engineering Jurnal Ilmiah Wahana Pendidikan MAHESA : Malahayati Health Student Journal Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) SOCIAL : Jurnal Inovasi Pendidikan IPS Abditeknika - Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial Indonesia (JISI) Journal of Community Practice and Social Welfare (JaCiPS) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi ALACRITY : Journal Of Education International Journal of Economics, Business, and Entrepreneurship (IJEBE) Anjoro : International Journal of Agriculture and Business Profitabilitas ARMATUR : Artikel Teknik Mesin dan Manufaktur Jurnal Neraca Peradaban Jurnal PKM Manajemen Bisnis Ahmar Metakarya: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JCOMENT (Journal of Community Empowerment) Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) Jurnal Manajemen Bisnis Transportasi dan Logistik Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Indonesian Rural and Regional Government (JIRReG) Prosiding Seminar Nasional Teknik Elektro, Sistem Informasi, dan Teknik Informatika (SNESTIK) Perspektif Hukum Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Agrikan: Jurnal Agribisnis Perikanan Devotion: Journal Corner of Community Service ASEAN Marketing Journal Jurnal Abdi Masyarakat Humanis Trunojoyo Law Review Prosiding University Research Colloquium Asian Journal of Healthcare Analytics Jurnal Karya Abdi Masyarakat Asean International Journal of Business Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Indonesian Health Journal International Journal of Economics (IJEC) Jurnal Indonesia Sosial Sains Politeknosain Jurnal Komunikasi Pemberdayaan Innovative: Journal Of Social Science Research Sewagati Nanggroe: Journal Of Scholarly Service Jurnal Inovasi Teknologi dan Edukasi Teknik Jurnal Informatika Kesatuan TOFEDU: The Future of Education Journal Jurnal Abdimas Jatibara Media Akuntansi Perpajakan International Journal of Economics, Management and Accounting AutoMech : Jurnal Teknik Mesin JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Nanggroe: Journal of Scholarly Service Journal of Management Accounting, Tax and Production Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Indonesia Florence Nightingale IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Media Farmasi Jurnal Pengabdian Sosial Advances In Social Humanities Research International Journal of Applied and Scientific Research (IJASR) Indonesian Journal of Political Studies Ngaos: Jurnal Pendidikan dan Pembelajaran Jurnal Abdimas Multidisiplin Jurnal Polimesin Siber Journal of Advanced Multidisciplinary Journal of Transportation and Society Empowerment Jurnal Multidisiplin Indonesia Greenation International Journal of Law and Social Sciences IJHABS Jurnal Teknologi dan Rekayasa Alat Berat (JTRAB) Jurnal Penelitian Pendidikan Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) ILJ: Islamic Learning Journal Jurnal Historica Jurnal Bina Desa (JSM) Jurnal Seni Musik PHINISI PARADIGMA: Jurnal Ilmu Administrasi Jurnal Perspektif Penelitian Pendidikan Berdaya Indonesian Journal of Community Empowerment Wiyatamandala
Claim Missing Document
Check
Articles

Analisa Determinan Brand Loyalty Pada Brand Fashion H&M Hardiyanti, Siti; Sugiyanto, Sugiyanto
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 6 (2024): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i6.2549

Abstract

Penelitian ini bertujuan untuk meneliti apakah brand love memiliki pengaruh terhadap brand loyalty, dan apakah self esteem serta susceptibility to normative influence memiliki peran pada pengaruh brand love terhadap brand loyalty. Hasil penelitian ini menunjukkan bahwa brand love memiliki pengaruh yang signifikan terhadap brand loyalty. Kemudian brand love juga memiliki pengaruh terhadap self-esteem dan susceptibility to normative influence. Dan, self-esteem serta susceptibility to normative influence terbukti berpengaruh terhadap brand loyalty. Metode yang digunakan dalam analisis data yakni structural equation modeling (PLS SEM) dengan 150 responden, penyebaran kuesioner menggunakan google form melalui media sosial seperti Whatsapp WA), instagram (IG) dan telegram. Populasi pada penelitian ini adalah pengguna pernah menggunakan dan berbelanja brand H&M. Hasil penelitian ini menjelaskan bahwa cinta merk tidak memiliki pengaruh langsung terhadap harga diri, cinta merk berpengaruh positif terhadap kerentanan terhadap pengaruh normatif, kerentanan pengaruh normatif berpengaruh positif terhadap lolayitas merk, dan harga diri berpengaruh positif terhadap loyalitas merk.
Waste Management Integration Sebagai Upaya Mengurangi Timbulan Limbah B3 di PT Putra Perkasa Abadi Jobsite PT Borneo Indobara Sugiyanto, Sugiyanto; Rizky Paturrochman, Mochamamad; Osaegi Restu Amrulloh, Muhammad; Riyanto, Endik; Sayyid Humam, Muhamad
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 8 (2024): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i8.2736

Abstract

PT Putra Perkasa Abadi (PPA) adalah salah satu kontraktor pertambangan terbesar di Indonesia, menghadapi tantangan peningkatan limbah B3 akibat ekspansi operasional di jobsite PT Borneo Indobara. Untuk mengatasi ini, PPA menerapkan program pengelolaan limbah B3 dengan fokus pada pengurangan limbah di sumbernya. Inovasi-inovasi yang diterapkan, termasuk pencucian sarung tangan bekas, program press filter, penambahan fuel filter, dan peningkatan oil powertrain unit HD 785, terbukti berhasil mengurangi limbah padat dan cair B3 secara signifikan. Misalnya, pencucian sarung tangan bekas menghemat pembelian sarung tangan baru sebesar 376 pcs per bulan, setara dengan penghematan Rp14,871,552. Program press filter juga menunjukkan penghematan biaya pemusnahan sebesar 50%, dari Rp697,500,000 menjadi Rp348,750,000 dalam periode 6 bulan. Selain itu, penambahan fuel filter pada unit HD 785-7 menghasilkan penghematan sebesar Rp23,392,476,000 per tahun untuk 306 unit. Secara keseluruhan, implementasi konsep 3-R (Reduce, Reuse, Recycle) dalam pengelolaan limbah B3 mampu mengurangi limbah yang diolah hingga 20%, menurunkan biaya pengangkutan, dan mendukung efisiensi operasional. Program ini juga berkontribusi pada peningkatan kesejahteraan karyawan dan kelestarian lingkungan.
Dampak Perubahan Mekanisme Perhitungan Pajak Penghasilan PPh 21 Bagi Cash Flow Perusahaan (Studi Kasus Wajib Pajak Perusahaan) Hanapiah, Hanapiah; Bulan, Sri; Humaimah, Sunni; Sugiyanto, Sugiyanto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1276

Abstract

This study investigates the impact of the new calculation mechanism of Article 21 Income Tax (PPh 21), particularly the application of the Average Effective Rate (TER), on corporate cash flow. While prior studies have discussed compliance and tax administration reform, limited attention has been given to how regulatory changes affect companies that provide tax allowances to employees. This research aims to fill that gap by analyzing the financial implications for a case company in the insurance sector. Using a qualitative descriptive approach, data were collected through document analysis, including company payroll and tax calculation reports, supported by relevant regulations such as PER-16/PJ/2016, PP No. 58/2023, and PMK 168/2023. The results show that the TER mechanism increases the tax burden for January to November, while in December the company experiences overpayment. A comparison between TER and the progressive tax method reveals that both lead to the same total annual liability, yet with different monthly cash flow impacts. The findings provide practical insights for companies in designing tax planning strategies to mitigate regulatory changes and strengthen financial management.
Application of Local Creative Value Exercises in Increasing Human Resources And Sales of Naviza Ikat Weaning Msmes, Jepara, Central Java Sugiyanto, Sugiyanto; Nurzaman, E; Kartolo, Rachmat
DEDIKASI PKM Vol. 5 No. 3 (2024): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v5i3.43766

Abstract

Tenun Troso Jepara dihasilkan dengan Alat Tenun Bukan Mesin (ATBM), yang menghasilkan kain bernilai tinggi dibandingkan dengan Alat Tenun Mesin (ATM) karena prosesnya memerlukan waktu lebih lama, sekitar satu hingga tiga hari (Sumber pelaku UMKM 2024). Kewirausahaan berperan penting dalam pembangunan ekonomi, dan pengabdian kepada masyarakat bertujuan untuk mendukung UMKM dalam mengembangkan SDM dan pemasaran menggunakan teknologi digital melalui marketplace. UMKM Navaza Tenun Ikat Jepara menjadi pionir dalam pemasaran digital untuk meningkatkan pendapatan. Meski tidak semua pelaku bisnis terbiasa dengan teknologi digital, tren ini diminati konsumen di era Society 5.0. Teknologi digital memiliki potensi besar untuk mendorong pertumbuhan UMKM ATBM dengan memudahkan promosi dan transaksi. Persaingan bisnis yang ketat menuntut pelaku usaha untuk cepat beradaptasi dengan perkembangan teknologi. Kegiatan pengabdian ini meliputi pelatihan, pendampingan, dan bimbingan dalam pengembangan SDM dan pemasaran melalui teknologi digital. Hasil kegiatan menunjukkan bahwa pengembangan Tenun Troso perlu memperhatikan aspek industri, teknologi, SDM, institusi, dan keuangan. Aspek institusi dapat memitigasi masalah yang dihadapi pelaku UMKM Naviza Tenun Ikat, Jepara. Pengembangan SDM dan strategi pemasaran berbasis teknologi juga penting untuk meningkatkan pendapatan UMKM tersebut.
DINAMIKA PENGEMBANGAN OBYEK WISATA GREEN KAYEN KALURAHAN CONDONGCATUR KAPANEWON DEPOK KABUPATEN SLEMAN Kurniawati, Dwi; Sugiyanto, Sugiyanto
PARADIGMA: Jurnal Ilmu Administrasi Vol. 13 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) "AAN" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65124/prdm.v13i1.191

Abstract

Green Kayen is a pioneering tourist village located in Padukuhan Kayen, Condongcatur Village, Kapanewon Depok, Sleman Regency, Special Region of Yogyakarta. Kayen consists of forests, rivers and dams on Village Treasury Land (TKD). The aim of this research is to determine the dynamics of the development of the Green Kayen tourist attraction in Condongcatur Village, Kapanewon Depok, Sleman Regency and the factors that hinder the development of the Green Kayen tourist attraction in Condongcatur Village, Kapanewon Depok, Sleman Regency. This research is research with a qualitative descriptive research method. Data collection techniques are carried out through observation, interviews and documentation. The indicators in this research use Cooper's theory in Sugiyanto (2020: 114) that there are 4As that a tourist attraction must have, namely attraction, accessibility, amenities and ancillary service. The results of the research show that the dynamics of the development of the Green Kayen tourist attraction in Condongcatur Village, Kapenewon Depok, Sleman Regency from 2016 to 2023 are not considered optimal. This is because the development of tourist attractions carried out by POKDARWIS Green Kayen only started in 2020 and only focuses on developing Amenity indicators, while other indicators such as Attraction, Accessibility and Ancillary Service have been developed but are still minimal. Factors inhibiting the development of the Green Kayen tourist attraction in Condongcatur Village, Kapenewon Depok, Sleman Regency consist of land legality, limited funds, no directional signs, narrow road conditions, difficult administration and reporting processes, no site plan yet, human resource problems, and there is no cooperation with disaster management organization.Keyword: Development dynamics; tourist attraction; and Green Kayen.
Pengaruh Good Corporate Governance Pemoderasi, Struktur Modal dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Alansyah, Spani; Sugiyanto, Sugiyanto
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10432493

Abstract

The purpose of this study is to ascertain how management ownership, capital structure, and outstanding corporate governance affect the firm value of companies listed on the Indonesia Stock Exchange between 2017 and 2021. The purposive sampling technique was used to compile a sample of 21 businesses. Multiple linear regression analysis is the method of analysis used. According to the study's findings, capital structure and managerial ownership have an impact on firm value simultaneously, capital structure has a significant impact on firm value, managerial ownership has no impact on firm value, and good corporate governance can strengthen this relationship. (5) Managerial Ownership and Corporate Value are not able to be strengthened or weakened by good corporate governance.
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGHIMPUNAN DEPOSITO MUDHARABAH PADA PERBANKAN SYARIAH DI INDONESIA Shifa, Mutiara; Soemitra, Andri; Sugiyanto, Sugiyanto
Jurnal Indonesia Sosial Sains Vol. 3 No. 02 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i02.521

Abstract

The purpose of this study is to identify and analyze the factors that influence the accumulation of deposits in Mudharabah, an Islamic bank in Indonesia. The independent variables in this study are interest rate (X1), inflation (X2) and savings (X3), and the dependent variable is Mudarabah deposits. This study adopts quantitative research method. Quantitative research is research that uses data in numerical form. The results of the study show that interest rates have no significant effect on the mudharabah deposit component of Islamic commercial banks in Indonesia. This means that there is no influence between the interest rate variable (X1) on Mudharabah Deposits, Inflation has a partially significant effect on mudharabah deposits at Islamic Commercial Banks in Indonesia. This means that the Inflation variable (X2) has a significant effect on Mudharabah Deposits, Financing To Deposit Ratio (FDR) has a partially significant effect on mudharabah deposits at Islamic Commercial Banks in Indonesia. This means that the effect of the FDR variable (X3) on Mudharabah Deposits, Interest Rates, Inflation, and FDR simultaneously (simultaneously) has a significant effect on Mudharabah Deposits at Islamic Commercial Banks in Indonesia
Strategi Guru Mata Pelajaran Fiqh Dalam Peningkatkan Pemahaman Agama Kamali, Ahmad Nur; Sugiyanto, Sugiyanto
Ngaos: Jurnal Pendidikan dan Pembelajaran Vol. 2 No. 2 (2024): Agustus
Publisher : Perkumpulan Dosen Tarbiyah Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59373/ngaos.v2i2.63

Abstract

This study examines the strategies employed by fiqh teachers to enhance students' religious understanding at MA Raden Rahmat Mojowarno Jombang. Using a descriptive qualitative approach, the research reveals comprehensive efforts made by fiqh teachers through a combination of classroom learning and extracurricular religious activities. The main strategies include planning and implementing routine religious activities such as congregational Dhuha prayer, Qur'an recitation, and other religious practices. In the classroom, teachers apply varied learning methods including expository, heuristic, and reflective approaches. Despite facing challenges such as time constraints and limited infrastructure, teachers demonstrate creativity in optimizing available resources. The holistic approach implemented encompasses cognitive, affective, and psychomotor aspects, aiming not only to enhance theoretical understanding but also to shape students' character and behavior in accordance with religious values. This study highlights the importance of collaboration among schools, families, and communities in supporting students' religious education. The research findings indicate that the applied strategies have the potential to address the challenges of religious education in the modern era, yet require continuous evaluation and systemic support for long-term effectiveness.
The Influence Of Task Complexity, Behavioral Accounting And Professionalism On Auditor Performance With Emotional Spiritual Quotient As An Intervening Variable Didi Sujadi; Sugiyanto, Sugiyanto; Endang Ruhiyat
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of task complexity, behavioral accounting , and professionalism on auditor performance with emotional spiritual quent as an intervening variable. The population in this study was 105 Public Accounting Firms in the South Jakarta area registered with the Indonesian Institute of Public Accountants (IAPI) in 2023. Samples were drawn using a purposive sampling technique. The results of distributing the sample questionnaire were 77 respondents. This research method is quantitative and the type of data used is primary data. Data was obtained through questionnaires distributed to auditors working at Public Accounting Firms in South Jakarta who were registered with the Indonesian Institute of Public Accountants (IAP I ) in 2023. The data analysis test technique used was Path Analysis using SPSS 22. The results of this study show that partially the task complexity variable has no direct effect on auditor performance, while behavioral accounting and professionalism have a direct positive effect on auditor performance. Intervening results of task complexity and professionalism does not mediate the auditor's performance through the emotional spiritual quotient, while behavioral accounting mediates the relationship between the auditor's performance through the emotional spiritual quotient, and the emotional spiritual quotient has a positive effect on the auditor's performance.
The Effect of Sodium Hydroxide Concentration on Physical and Mechanical Properties of Magnesium AZ31 Coating for Biodegradable Bone Implant Application Safii, Rizal N; Wicaksono, Mahruri Arif; Gustiono, Dwi; Sukmana, Irza; Sugiyanto, Sugiyanto
Journal of Engineering and Scientific Research Vol. 5 No. 2 (2023)
Publisher : Faculty of Engineering, Universitas Lampung Jl. Soemantri Brojonegoro No.1 Bandar Lampung, Indonesia 35141

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jesr.v5i2.148

Abstract

Anodizing is a metal coating technique by converting a metal surface to form an oxide layer by electrolysis, one of which is to increase the hardness of a material. This research was carried out to know the effect of variations in electrolyte solution on the hardness of the coating resulting from the anodizing process. The electrolyte used is a solution of NaOH (Sodium Hydroxide) with a concentration of 1 M solution of 68% purity. The specimen used is magnesium AZ31, voltage 10 Volts, soaking time 10 minutes at room temperature. Based on the data analysis results, the magnesium layer's hardness value at 10 minutes at a voltage of 10 volts is 69 HV.In comparison, the coating thickness result at 10 minutes with a constant voltage of 10 volts is 6 ?m. While the concentration of the solution is 0.5 M, the purity is 68%. The specimen used is magnesium AZ31, voltage 10 Volts, soaking time 10 minutes at room temperature. Based on the results of data analysis, the hardness value of the magnesium layer at 10 minutes at a voltage of 10 volts is 67 HV. In comparison, the coating thickness at a time of 10 minutes with a constant voltage of 10 volts is 4 ?m. With variations in stress and time in different concentrations of the solution, there will be differences in the hardness value and thickness value of the AZ31 magnesium coating material.
Co-Authors . Widayat A.Yudi Eka Risano Abdul Gofir Abdul Kadir Abdurahman Abdurrahman Abidin, M. Faishol Achmad Fikry Adi Wicaksono, Nanda Adi, Alik Sus Adigama Tri Nugraha Aditya, Arielda Putri Adiyatna, Adiyatna Admiwati, Rini Adri Arisena Adrie Putra Afifah Damayanti, Netta Aguk Nugroho Agus Kristiyanto Agus Yulianto Agusinta, Lira Agustin, Ika Kristina Dewi Agustina, Yolanda Ahadi Priyohutomo Ahmad Ahmad Ahmad Budiyono, Ahmad Aidah , Salwa Aisyah, Nyayu Aji Prasetya Wibawa Aji Susanto Al Amin, Mochammad Hafidz Al Ayyubih, Harits Alansyah, Spani Alfonso Munte Ali Mashari, Ali Ali, Ade Saif Alieffa Syakir, Meisya Almazy, Muhammad Tsaqib Analius Giawa Anang Ansyori Andhika, Elang Kristi Andika, Venny Kurnia Andini, Anisa Tantri Andri Soemitra Andrianti, Lisa Anggraini, Elok Anggraini, Putri Ayu ANGGRAINI, RENI Ani Purwanti Ani Rusilowati Anisyah, Luluk Anto, Astri Any Guntarti Aprilia, Anisatul Khoir Aprilia, Anisatul Khoir Aprilliasari, Ajeng Ar-Rizqi, Muhammad Hisyam Ardhina, Dila Ardiansyah Pratama, Ardiansyah Ardiantya Sudarsono, Cristhofer Arief Darmawan Arif Djunaidy Arif Hidayat Arif Rahman Hakim Arif, Akbarudin Arifin, Fadhilah Akmal Rofiq Aris Santjaka Aris Setiawan Ariyadi, Hifni Mukhtar Arrozi A, MF Arvianto, Fariz Hasim Aryadi Gunawan Asep Sukohar Asihing Kustanti Asmiyanto, Tri Asset, M. Ameer Astuti, Yani Parti aswad, fatqul hajar Atmajha, Maullana Chandra Atmoko, Ignatius Bayu Attanisaa, Gupita Mar Aulia, Fajrin Nurul Aulia, Muhammad Ziddan Ayu Krisna Dewi, Ida Azis, Nur Azzahra, Fara Baddarudin, Mohammad Badrun, M. Bahari, Galuh Bahiuddin, Irfan Bahriyanto, Saiful Bambang Revantoro, Nemesius Bambang Soepeno Basith, Ahmad Ibnul Baskoro Adi Prayitno Budi Astuti Budi Naini Mindyarto, Budi Naini Budiaro, Ronaldo Budiarti, Wiwik Budiman, Surya Budiono Budiono Budiono, Eko Muhammad Arif Burhanudin Burhanudin Candra Fanleon Chan, Clare Suet Ching Chatarina Muryani Choiri, Mohamad Fatkhul Choirul Anam AM Diponegoro Chong , Wan Ni Christophera R Lucius Citra Ariani Edityaningrum, Citra Cornelis, Vieta Imelda D. YULIANTI Damanik, Ade Irfani Nugraha Dani, Anisa Rama Dartini Dartini Darto Wahidin Darwati Susilastuti Daud, Intan Daulat Freddy Dea, Vincensia Debytiantama, Gamaliel Brian Dede Nurrahman Derma Watty Sihombing Deviyanti Pangestu Dewi, Ayu Trisna Dewi, Fretika Utami Dewi, Rosma Dharma Yudastoro, Fasida Dhina Mustikaningrum Diah Risqiwati Diartama, Anak Agung Aris Didi Sujadi Dihin Septyanto Djati, Isworo Djuansjah, Joy Rizki Pangestu Donny Kristanto Mulyantoro Dormawaty Manurung, Roma Dwi Gustiono, Dwi Dwi Kurniawati, Dwi dwi purwanto Dwi Setijawati Dwiyani, Nurindah Edhie Budi Setiawan, Edhie Budi Edi Dwi Cahyono Eko Mulyanto Yuniarno Eko Saputra Eko Setiawan Elizabeth Yun Yun Vinsur Ellianawati, Ellianawati Ellyvina Setya Dhini Elsia, Fransisca Endah, Nur Jannah Erfansyah, Muhammad Estiko, Dendi Milnanda Etika Kartikadarma F Setiaswan Fachmi Tamzil Fadilah, Nawaf Fahira, Nabila Maulia Faisal Amri Faizal Mahananto Falah, Fajrul Fallah, Saiful FARID NANDA SYANUR Fathmala, Chajar Matari Fatikah, Noor fatimah Fatimah Fatoni, Rismi Faturrahman, Rian Febrianti, Fitri Dwi Fhadilla, Nahdatul Fianti Fianti, Fianti Fika Maulydha Hardiyanti Firdaus, Anita Nurul Firmansyah, Muhammad Reza Firstianto, Seno Aji Fitria Nur Azizah Fitria, Juwita Ramadani Fitriana, Cintiya Aulia Fitriana, Yusti Dian Friska, Friska Gema Fitriady Ghufron Abdullah Givarin, Delvananta Gumilang, Theo Satria Gunawan, Ester Hanna Hadiyanti, Sylvia Dwi Hafidhoh, Nisa'ul Hafidhoh, Nisa’ul Hakim, Sinta Uri El Halan, Hafid Darmais Hamdani, Fathul Hamdani, Mukhlas Hamid Mukhlis Hamsinah Hamsinah, Hamsinah Hanapiah, Hanapiah Handayani, Sri Harianto, Fajar Harjono Harjono Harlyanti Muthma'innah Mashar Hartati, Nanik Haryoko, Ugeng Budi Hayati, Eti Hayati, Siti Hedi Saepudin, Tubagus Heldayanti, Leni Heri Pratikto Heri Yati, Septiyanah Heribertus Himawan Heriyanto, Rudi Herpratiwi Herpratiw Heru Kurnianto Tjahjono Hibatillah, Muhammad Fakhri Hidayat, Kamarul Hidayatullah, Muh. Nurdin Holiawati, Holiawati Hong, Yeap Chi Humaimah, Sunni Humairoh, Iftitah Dian Husmiati Yusuf Husna Afanyn Khoirunissa Husna Arifah Husni, Achmad Husni, Achmad Husni I Ketut Eddy Purnama I. Sudarwati, I. Ibnur Rusi Ibrahim, Fauzi Ichsan Luqmana Indra Putra, Ichsan Luqmana Indra Ida Ayu Putu Sri Widnyani Ifan Rizqa Ignatius Aris Hendaryanto Iis Wahyuningsih Ikhsan, Ridha Iksan, Muhammad Adhitya Imam Sonny, Imam Indah Lestari, Indah Indah Yani, Masriati Indra Prasetyanto, Laksamana Indra Raditya , Dionisius Indradewa, Rhian Indriyani, Yuanita Irawati, Inggar Septhia Irawati, Wiwit Iriani, Wahyuni Irmayani, Nyi. R Irnanda, Muhammad Diva Irsalina, Hany IRWAN SETIAWAN Irwan Susanto Irza Sukmana, Irza Ismail , Andhi Akhmad Ismail, Andhi Akhmad Ismail, Andi Akhmad Ismail, Dingot Hamonangan Isnaini, Bayutama Isnandar Slamet Isnandar Slamet, Isnandar Isyanto, Muhamad Sandi Isyanto Iwan Nurhadi Izatunnafsi, Izatunnafsi J. Jamari Jafar Sodik , M JAMALUDIN Jamaludin . Jatmiko Jatmiko Jatmiko, Andi Jeffri Ardiyanto Jefri Rieski Triyanto Jehma, Rosana Joko Waluyo Juhaeri K. A, Venny Kadar, Jimmy Abdel Kamali, Ahmad Nur Kamil, Farhan Kartikaningsih, Dewi Kartolo, Rachmat Kartolo, Rachmat Kartono , Kayan Swastika Kayan Swatika Keizer H, Hendriady de Keppi Sukesi Khaerudin, Arif Khairurrizki, Amanda Khulailiyah, Ahsanatul Khumaedi Khumaedi Khumaedi Khumaedi Khumaedi Khumaedi Kliwon Hidayat Krisdianti, Nana Kristianto, Henry Kuncoro, Robertus Tirta Kuncoroadi Kuncoroadi , Robertus Tirta Kurniawan, Ari Wibowo Kurniawan, Redho Kurniawan, Stephanus Danny Kusuma, Anggi Kusumaningsih, Indriati Kusumawardhani, Renny Pradina L Khakim Laela Hayu Nurani Laksono Trisnantoro Lalu Muhammad Irham Langlang Handayani Lathiful Khuluq Latifah, Alfi Laurentza, Nancy Ratu Jovancha Lensun, Reney Aquino Leny Latifah Lesmana, Deni Lia Meilianingsih Lintar Brillian Pintakami Liya Umaroh, Liya Lubna Lubna Luli, Nur Annisa Lutanto, Agus M. Choiroel Anwar M. E. Winarno M.Burhanudin Madrois, Madrois Maghfiratullah, Maghfiratullah Maherariyat, Maherariyat Maksudi Maksudi Maman Surahman Mamis, Yonartilia Mansoor Abdul Hamid Mantony, Oslida Marbun, Maja Pranata Marbun, Romaden Mariati Mariati Marjono Marjono Marthaleina Ruminda Marwan Marwan Masno Marjohan Maswarni Mauridhi Hery Purnomo Mazarina Devi Meilani, Maulidiya Melinawati, Devina MF. Arrozi Adhikara Miftakhuljanah, Az Zahro Mira Miranda Moh. Badaruddin, Moh. Mohamad Izzur Maula Monika, Pepi Mosik - Muda, Alfa Berlio Muhamad Yusuf, SE., M.Si. Muhammad Aris Ichwanto Muhammad Rizki Muhammad Thamrin Muhammad Zamroji, Muhammad Muhammad, Adji Suradji Muhammad, Badarruddin Mujiyanto Mujiyanto Muliawati, Kristina Ika Mulyani Surendra Mumuh Mulyana Muryani, Luluk Muslih, Imam MUSOLI, MUSOLI Mustofa, Atthalariq Riggianta Mutiara Syagitta, Mutiara Nadi, Luh Nafrizal, Nafrizal Nanang Sugiarto Nazilul Hamidi Ngasbun Egar Nina Salamah Nofiar, Nofiar noraini, pepi Normila Normila Nova Eka Budiyanta Nova Rijati Nova Yunita Novitasyari, Ayu Nuarie, L. Restu Bayu Nugraha Nugraha Nugroho, Albertus Erico Jerry Krisna Nugroho, Tri Wahyu Nur Anisa Fitri Nur Esa, Suhada Nur Hidayatulloh, Fikhih Nur Indah, Cicik Nur Ismiyati Nuraini, Ika Nurani, Rani NUREVA, NUREVA Nurhidayatullah, Danang Nurjaman, Ulung Nurkolis Nurkolis, Nurkolis Nurmila, Mila Nuroniyah, Rifatun Nuroniyah, Rifatun Nurzaman, E Nur’ainiyyah Hasni Oktaviany, Firda Sari Op Sunggu, Finaliza Angelia Deshka Osaegi Restu Amrulloh, Muhammad P.W, Agnes Intan Padang, Chaterina Banne PAHLEVI, IRFANI REZA Pardede, Hilman Ferdinandus Parmasari, Megawati Permana, Egitya Pintakarini, Aristia Prasetyo, Guruh Pratama, Ananta Surya Pratama, Dimas Rizki Pratiwi, Ilham Ayu Putri Prayitno, Yosephus Ardean Kurnianto Prayogi, Fauzan Arif Priantoro, Win Prihadianto, Braam Delfian Prihtiantoro, Dedhy Primadi Candra Susanto Priyatama, Aryadana Puji Hartono Purba, Damoyanto Purna Haidawati Purnama, I Putu Adhitya Pratama Mangku Purnama, Winarto Edi Purnomo Purnomo Purwanto Purwanto Purwanto, Andi Purwati, Magdalena Yuli Purwoko, Harry Putra, Christophorus Indra Wahyu Putra, Fawwaz Azhima putri pratiwi, mutiara Putri, Rahmi Rizkiana Putri, Septi Alya Putro, Widodo Tri Putut Marwoto R. J. L, Nancy R.H Hidayatullah Rachmawan, Mochamad Aditia Rachmawaty Rachmawaty, Rachmawaty Radhian Krisnaputra Rahayu, Dian Yuniar Syanti Rahayu, Nurjannah Endah Rahma Faelasofi, Rahma Rahmawati, Divya Zuhra Ramadhan, M. Visa Rambu Pindi, Kristin Ayu Refa , Muhammad Fadhlan Regina Reni Ranteallo Retno Aulia Vinarti Retno Palupi Yonni Siwi Riani Hasana, Ani Riawan, Iqbal Muhammad Rafi Rifaweura, Muhammad Alifan Hakim Rifky Ismail Rikasakomara, Edwin Rinci Kembang Hapsari Rinto Agustino Risa, Risa Risdianto, Andy Rismalia, Rismalia Rismanto, Dedi Riszal, Akhmad Rita Noviani, Rita Rita Rahmawati Riyanto, Endik Riza Primahendra, Riza Rizal, Risna Rizky Drupadi Rizky Paturrochman, Mochamamad Rodzi, Muhammad Fakhrur Roihan, lham Mashdar Rokhayah, Fajar Rolis, Moh. Ilyas Ronny Martien Rosihan Asmara Rosna Yuherlina Siahaan Ruhiyat, Endang Ruknan, Ruknan Rully Putri Nirmala Puji Rumijati, Tjutju Ruminingsih Ruminingsih Rusilowati, Umi S. Khanafiyah Sachro, Sachro Safii, Rizal N Safitri, Arga Safitri, Cindy Eka Safitri, Retno Ayu Saibat, Saibat Sakina Sakina, Sakina Samosir, Refina Tasari Sangaji, Reno Candra Sanjaya, Antonius David Sanny, M. Yusuf Santoso, Sabar Sapto Jumono Saputri, Alzulin Olvica Saputro, Moch Fajar Barep Sarwono Sarwono Saryati Saryati Satiti, Nareswari Novita Satriawan, Pravasta Wahyu Sawu, Sirilus Deodatus Sayyid Humam, Muhamad Segapangamianu, Yoseph Selasdini, Vidya Sembiring, Honny Fiva Akira Setiawan, A. M. Setiyanta, Nunuk Candra Setya Aji Pratama Setyaningrum, Widia Setyawan Bekti Wibowo Setyawan, Ari SETYAWAN, PENDI Shalsabillah, Savira Shelly Salista Rahmayanti Shifa, Mutiara Shirley Savetlana, Shirley Sidabalok, Clara Claudia Sidharta, Hanugra Aulia Sigit, Cahyo Nugroho Silvia Silvia Silvia Yulita Ratih Simanjuntak, Ronald Singgih Prihadi Singgih Subiyantoro Sipollo, Berliany Venny Sitarina Widyarini Siti Chodijah Siti Hardiyanti Siti Khanafiyah Siti Maemunah Siti Nurhaliza Siti Rofida Situmeang, Samuel Slamet Riyadi Soeadgihardo Siswantoro Soenar Soekopitojo Sofi'ah, Saifuli Solehah, Erni Sri Agustina, Sri SRI BULAN Sri Handayani Sri Subanti SRI UTAMI ADY Srigayanti, Dedeh Stiawan, Ade Denis Suarman, Agus Subakir, Ali Hasan Subehana Rachman Sudarwan, Sudarwan Sudarwati, Ida Sudaryana, Yayan Sudiyono Sudiyono Sugianto - Sugianto Sugianto Sugianto, Yanie Suhardi Suhardi Suhardi Suhardi, Rifka Elsya Suharno Suharno Suharto Suharto Suhendar, Budi Suhendra, Agus Sujarwo Sujarwo Sukmana, Eka Sulfiani, Sulfiani Sulistiawati Sulistiawati Sulistyo, Didik Sumardi . Sumarjono Sumarjono Sumarni - Sumarsono, Widiyandoko Sumbogo, Tri Adi Sunarno Sundari, Febrina Sunyoto Eko Nugroho, Sunyoto Eko Supardal Supardal, Supardal Supratikta, Hadi Supriadi Supriadi Supriatna, Mamat Supriyadi Supriyadi Supriyadi Supriyadi Supriyadi Supriyadi Supriyanto, Yudi Suradi Suradi Suripto Suripto Suryadi Suryadi Suryani, Nuri Susanti Susanti Susanto, Harry Susi Susanti Susilotomoa, Dhestahendra Citra Susy Suswaty Sutarmin Sutarmin, Sutarmin Sutikno Madnasri Sutoro, Moh. Suwidjiyo Pramono Syahroni Syahroni SYAIFUL BAHRI Tarigan, Emiliana Tarkono Tarkono Tatariyanto, Firman Tatok Sugiarto Thoif, Mokh. Tiurmida, Nelly Trasviyanti, Selvi Tri Murti Andayani Tri Yuni Hendrowati Trihadi Susanto Trikartono , Drajat Tukiyat Tukiyat, Tukiyat Tutut Sumartini, Tutut Ubabuddin, Ubabuddin Ukhtinasari, Febri Ulfah, Umayya Umam, Ah. Nasihul Utami, Ichwani Siti V, Yushinta Elsa Varischa, Vivit Venessya, Jessica Vincentius, Vincentius Virdaus, Ruly Wahid Hasim Wahidah Wahidah Wahyu Humam Muttaqin Wahyu Widyaningsih Wahyuni, Raden Roro Elisabeth Anggraeni Eksi Wandani, Syahrudin Waruwu, Verlin Takdir Setiaman Waryanto, Hendro Wibowo Wibowo Wicaksono, Dimas Aryo Wicaksono, Mahruri Arif Widha Sunarno Widhihadmoko, Kuncoro Widiarto, Ony Widya Kusumaningsih Wijaya, Agung Mike Wijayanta, Cahya Wijayanti, Kiki Rini Wijayanti, Nur Wijono, Hani Adi Wikan Sakarinto Wildaningsih, Wildaningsih Winarto, Eko Wismo Winarto, Felik Eko Wismo Windia, Desy Windo, Samudra Winita Sulandari Wiwik Anggraeni Wlnarto, F. Eko Wlsmo Wulandari, D. Wungo, Yosef Tari Yayuk Yuliati Yenny Puspitasari Yolanda Yolanda, Yolanda Yosi Pahala, Yosi Yudhiyono Yudhiyono yudianto, muchammad ifan Yuliana Susanti, Yuliana Yulianto, Daris Yuliatmo, R. Yulita Pujilestari Yuliyanto, Agus Yunanto, Mohammad Kus Yunitasari, Eva Yunitasari, Yessyca Yustosio, Darwis Yusuf LN, Syamsu Yusuf T Yusuf, Sachro Yusuf-LN, Syamsu Yuswanto, Ag Yuyun Ari Wibowo Zaelani, Muhammad Aziz Zaenal Muttaqin Zainal Abidin Zainal, Finsa Zukhronah, Etik zulfitra, Zulfitra Zulhanif, Zulhanif