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All Journal JURNAL SELULOSA Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmu dan Teknologi Kayu Tropis Journal of Sylva Indonesiana Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Ekonomika dan Bisnis
Bambang Subiyanto
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Social Sciences Other

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Veneer and Thin Plywood Overlaid for Quality Improvement of Particleboard Made of Palm Oil Empty Fruit Bunches (EFB) Bambang Subiyanto; Entang Rasyid; Mohamad Gopar; Anita Firmanti
Jurnal Ilmu dan Teknologi Kayu Tropis Vol 6, No 1 (2008): Jurnal Ilmu dan Teknologi Kayu Tropis
Publisher : Masyarakat Peneliti Kayu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.509 KB) | DOI: 10.51850/jitkt.v6i1.253

Abstract

Many efforts to find alternatives raw materials in the particleboards have been done and one of them is utilizing Empty Fruit Brunches (EFB) from palm oil production. Based on some reports, low performance of particleboards especially mechanical properties was obtained when using EFB as raw materials. Overlaying the particleboards made of EFB with veneer and thin plywood is predicted as one way to improve the quality of such particleboards. The raw material of overlaid particleboards was EFB, veneer of 2 mm Falcata, and 3 mm commercial plywood. Commercial urea formaldehyde (UF) and phenol formaldehyde (PF) were used as binder. The adhesive content varied from 8%, 10% to 12% based on oven dry of particles.  The size of board was 250 X 250 X 10 mm with target density of 0.6 g/cm3.The experiment results showed that particleboards made of EFB with UF resin demonstrated better physical and mechanical properties than particleboards with PF resin. It was also found that direct overlaying veneer and thin plywood on the surface of particleboards would significantly improve the   mechanical properties of the boards especially the modulus of elasticity and modulus of rupture.
Komponen Kimia Cangkang Sawit (Elaeis guineensis Jacq.) dan Pengaruhnya terhadap Sifat Beton Ringan Chemical Components of Oil Palm (Elaeis guineensis Jacq.) Shell and Its Effect on Light Concrete Performance Bambang Subiyanto; Hasan Basri; Linda Nurmala Sari; Triastuti Triastuti; Yetvi Rosalita
Jurnal Ilmu dan Teknologi Kayu Tropis Vol 5, No 1 (2007): Jurnal Ilmu dan Teknologi Kayu Tropis
Publisher : Masyarakat Peneliti Kayu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.242 KB) | DOI: 10.51850/jitkt.v5i1.271

Abstract

Recently, plenty of waste of oil palm shell as a lignocellulosic organic material was obtained due to increasing plantation of oil palm trees. However, utilization of oil palm shell still not optimally done and it has low economic value. In some countries, the lignocellulosic waste becomes a problem because it pollutes the environment. Many researches showed that oil palm waste can be used in several necessity products, such as, oil palm shell for active charcoal, stem and empty bunch for paper pulp, stem oil palm for furniture and particleboard. One of utilization of oil palm shell is as raw material for light weight concrete to replace sand; however, the mechanical properties were lower than standard.The purpose of this paper is to analyze chemical component of oil palm shell which affected the low mechanical properties of concrete made from oil palm shell. In this experiment, the oil palm shell, cement and sand were used as raw materials, then chemicals component of shell were analyzed from the shell that take from concrete made of oil palm shell. The percentage of shell to sand for making concrete was varied of 0%, 50%, and 100%. Then the shell was separated from the concrete, and chemical components were analyzed such as water content, ethanol benzene extraction with ratio 1 : 2, the solubility in hot water and cold water, lignin content, holocellulose content, and the strength of concrete. All of the testing was performed in 7 days and 28 days with two treatments to concrete (soaking in water at room temperature and keep in wet condition).The result of the experiments showed that the maximum composition of oil palm shell which used as filler of concrete is 50%; it gives impact strength nearly the same as concrete of control. The chemical component of extractive substance (fat) gives some influence to the compression strength of concrete
The Effects of Inflation, Exchange Rate, and Import on Value Added Tax and Sales Tax of Luxury Goods Bambang Subiyanto; Tiara Pradani; Kumba Digdowiseiso; Nada Virgita
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3611

Abstract

This study aims to examine the effects of inflation, exchange rate, and import on value added tax (PPN) and sales tax of luxury goods (PPnBM) over the period 2016-2020. This type of research is quantitative using the purposive sampling technique. Based on the predetermined criteria, a sample of external macroeconomic indicators that are subject to PPN and PPnBM is selected in 2016-2020. The results of this study indicated that both inflation and exchange rate had no significant effect on value added tax and sales tax of luxury goods. In contrast, import produced a positive and significant effect on value added tax and sales tax of luxury goods.
The Effect of Company Profitability and Size on Corporate Social Responsibility Disclosure (Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020 Period) Bambang Subiyanto; Arni Karina; Dewandaru Agung Pramita; Nadya Putri Alvionita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5079

Abstract

This study aims to determine whether Profitability and Company Size affect corporate social responsibility disclosure in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). 2016-2020 period. The sample in this study amounted to 25 companies obtained based on the purposive sampling method. The data in this study were obtained through documentation and taking secondary data. This study uses multiple linear regression analysis techniques assisted by using the SPSS Version 25 application. This study indicates that profitability has a positive and significant effect on the disclosure of Corporate Social Responsibility, and company size has no effect on the disclosure of Corporate Social Responsibility.
Influence of External Pressure, Financial Stability, and Financial Target on Fraud Financial Reporting Bambang Subiyanto; Tiara Pradani; Dinda Tri Novianty Divian
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5035

Abstract

This study aims to obtain empirical evidence of how the influence of external pressure, financial stability, and financial targets on fraudulent financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020. The population in this study is manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange through the website www.IDX.co.id during the period 2016-2020. The sample in this study were 14 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange from 2016 to 2020, which were selected using the purposive sampling method. The type of data used in this research is secondary data. Techniques and data collection tools in this study used the method of documentation and literature study. While the data analysis method used is multiple linear regression analysis. The results obtained in this study indicate that external pressure and financial targets have a significant negative effect on financial statement fraud. Meanwhile, financial stability has no significant effect on fraudulent financial statements.
PROSES PEMBUATAN SERAT SELULOSA BERUKURAN NANO SISAL (Agave sisalana) DAN BAMBU BETUNG (Dendrocalamus asper) Subyakto .; Euis Hermiati; Dede Heri Yuli Yanto; Fitria .; Ismail Budiman; Ismadi .; Nanang Masruchin; Bambang Subiyanto
JURNAL SELULOSA Vol 44, No 02 (2009): BERITA SELULOSA
Publisher : Center for Pulp and Paper

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4999.234 KB) | DOI: 10.25269/jsel.v44i02.133

Abstract

Lignocellulosic natural fibers originated from renewable resources such as wood and non wood (bamboo, sisal, kenaf, ramie, abaca, coconut coir, etc.) are abundantly available on the earth. These fibers can be processed further into nano size cellulose microfibrils which have diameter less than 100 nm. Nanofibers have unique characteristics such as very high strength, large surface to volume ratio and high porous mesh. So nanofibers are very promising materials to be use in composites, automotive, plup and paper, electronics, and other industries . Many methods have been developed to produce nanofibers from wood or non wood resources , basically how to fibrillate the fibers into nano size. Mostly they uses mechanical treatments using refiner, grinder, high pressure homogenizer, or other methods such as using ultrasonic or enzymatic. In this research, development process to produce cellulose nanofibers from sisal (Agave sisalana), betung bamboo (Dendrocalamus asper) was tried, Fibers were processed to produce pulps. The pulps were processed using a stone refiner for several times. The resulted fibers were further processed in a mixer (ultra turrax) for 2 hours at speed of 24000 rpm. Fibers were observed with a Scanning Electon Miscroscope (SEM) to make sure that the diameter size was reached to nano size. Other process are treated fibers with disc refiner and processed further in high pressure homogenizer was also done. Result shown that using the above processes, nano size fibers wuth diameter less tha 100 nm could be produced. For the next research other method to pruduce nanofibers such as using ultrasonic will be conducted. Research on the utilization of nanofibers as reinforcement of composites for automotive components is going on.Keywords : nanofibers, celluloce, sisal, bamboo, mechanical treatmentsINTISARI Lignoselulosa yang berasal dari kayu dan nonkayu (bamboo, sisal, kenaf, rami, abaka, sabut kelapa, dan lain-lain) merupakan bahan yang sangat melimpah keberadaannya di muka bumi. Bahan serat ini dapat diproses lebih lanjut menjadi mikrofibril selulosa yang mempunyai diameter kurang dari 100 nm. Serat nano mempunyai sifat-sifat yang khas seperti sangat kuat , rasio permukaan terhadap volume yang besar dan sangat porous. Sifap sifap tersebut membuat serat nano merupakan bahan yang sangat menjanjikan untuk industry komposit, bahan otomotif, pulp dan kertas, elektronik, dan industry lainnya. Banyak metoda telah dikembangkan untuk memperoleh serat nano dari bahan kayu maupun nonkayu, yang pada prinsipnya adalah bagaimana menguraikan serat menjadi ukuran nano. Kebanyakan metoda yang digunakan adalah perlakuan mekanik seperti menggunakan refiner, grinder, high pressure homogenizer; gelombang ultasonik; atau metoda lain menggunakan enzim. Pada penelitian ini digunakan serat dari daun sisal (Agave sisalana) dan batang bamboo (Dendrocalamus asper). Setelah proses pluping, pulp sisal atau bamboo kemudian difibrilasi dengan stone refiner. Selanjutnya, diproses lanjut menggunakan ultra turax selaman 2 jam pada kecepatan 24000 rpm. Serat yang dihasilkan dimati dengan Scanning Electron Microscope (SEM) untuk mengetahui diameter serat sudah berukuran nano. Disamping digunakan juga disc refiner dilanjutkan dengan high pressure homogenizer untuk proses fiblirasi. Dari proses ini telah berhasil diperoleh ukuran serat bambu dan serat sisal dengan diameter lebih kecil dari 100 nm. Untuk penelitian selanjutnya akan digunakan teknik ultrasonic untuk proses fibrilasi serat. Penelitian nanofiber sebagai penguat komposit untuk aplikasi komponen otomotif sedang dilakukan.Kata kunci: serat nano, selulosa, sisal, bambu, pengolah mekanik.
Factors that Influence the Quality of Audit with Professional Ethics as a Moderating Variable (Study at Public Accounting Firms in Bekasi) Ria Ria; Bambang Subiyanto; Arni Karina; Nabila Prillia Tasya
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4934

Abstract

This study aims to analyze and obtain empirical evidence regarding the factors influencing audit quality with professional ethics as a moderating variable. The variables used are auditor experience, independence, and objectivity as independent variables, while the dependent variable is audit quality and professional ethics as moderating variables—analyzed using WarpPLS 7.0 program. Sources of data in this study used primary data in the form of a questionnaire in data collection of as many as 12 Public Accounting Firms in Bekasi Regency and City. Then, this research data was given to 100 respondents. In taking the sample of this study using purposive sampling. The analytical technique used in this research is regression analysis using the WarpPLS 7.0 program. Based on the results of this study, it can be shown that the auditor's experience, independence, and objectivity have a positive effect. Then auditor ethics can strengthen the effect of auditor experience on audit quality. Meanwhile, professional ethics can weaken the influence of independence and objectivity on audit quality.
Disclosure of Sustainability Reporting, Corporate Governance Perception Index and Their Effect on Corporate Financial Performance (Empirical Study of Companies Participating in CGPI Reporting & Listing on the Indonesia Stock Exchange 2016-2020) Bambang Subiyanto; Rizkika Ariestantya Sujana
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5920

Abstract

Sustainability reporting can build interest in shareholders with a long-term vision and help demonstrate how to increase company value in terms of social and environmental issues. The purpose of this study was to determine the effect of the disclosure of sustainability reporting, corporate governance perception index on financial performance. The financial performance variable as measured by the return on assets of the companies participating in the 2016-2020 Corporate Governance Perception Index. The amount of data in this study were 61 companies with 8 companies being the research sample, and the total number of observations was 40. Types of data in this study is secondary data obtained from the Indonesian stock exchange and the official website of each company. Data collection in this study used purposive sampling technique. The analysis technique used is multiple linear regression analysis. Data processing using SPSS 25. The results of the study show that sustainability reporting and corporate governance perception index have an effect on financial performance.
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER) DAN CURRENT RATIO (CR) TERHADAP AUDIT DELAY Renaldi Arindi Putra; Bambang Subiyanto
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1278

Abstract

Audit Delay that exceeds the deadline for POJK provisions number : 14/POJK.04/2022 will result in delays in the publication of financial reports. Delays in the publication of financial reports indicate problems in the company's financial statements, so it takes longer time to complete the audit. The purpose of this study is to obtain empirical evidence and analyze the effect of firm size, return on assets, debt to equity ratio, and current ratio on audit delay. variable audit delay measured by a dummy with the criteria of whether the company crossed the reporting limit or did not cross the 2017-2021 Financial Reporting limit. The total population in this study was 142 companies with 35 companies as research samples, finally the overall observation was 175. This study used secondary data obtained from the Indonesian stock exchange and the official website of each company. Collecting data in this study using a purposive sampling technique. The analysis technique used is logistic regression analysis. Data processing uses the SPSS 26 application. The results show that company size and return on assets have a significant negative effect on audit delay, debt to equity ratio and current ratio have a significant positive effect on audit delay.
Pengaruh ROA, Ukuran Perusahaan, Dan Komite Audit Terhadap Audit Report Lag Pada Perusahaan Fast Moving Consumer Goods Yang Terdaftar di BEI periode 2017-2021 Dwi Febriyani; Bambang Subiyanto
Jurnal Ekonomika dan Bisnis Vol 10 No 1 (2023): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol10.Jeb1.257

Abstract

Riset ini untuk mengetahui pengaruh ROA, ukuran perusahaan serta Komite Audit terhadap Audit Report Lag pada perusahaan fast moving consumer goods yang terdaftar di BEI periode 2017-2021. Tipe riset ini kuantitatif. Riset ini untuk mengetahui pengaruh ROA, ukuran perusahaan serta Komite Audit terhadap Audit Report Lag pada perusahaan fast moving consumer goods yang terdaftar di BEI periode 2017-2021. Tipe riset ini kuantitatif. Populasi pada riset ini merupakan perusahaan fast moving consumer goods yang tertera di Bursa Efek Indonesia ( BEI) rentang waktu 2017- 2021 dengan jumlah sampel 25 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Uji normalitas dengan percobaan statistik kolmogorov- smirnov. Metode analisa dengan analisa regresi linier berganda dengan memakai SPSS 26.0. Pengujian hipotesis dengan memakai Uji-T. Kesimpulannya ialah ROA, Ukuran Perusahaan, Komite Audit secara simultan berpengaruh signifikan terhadap variabel Audit Report Lag.
Co-Authors Ahmad Syahrir Anita Firmanti Arni Karina Asri Usman Dede Heri Yuli YANTO Dede Hermawan Deni Purnomo Dewandaru Agung Pramita Dinda Tri Novianty Divian Dwi Febriyani Effendy Husin Entang Rasyid Euis Hermiati Fazhar Akbar Firda A Syamani Fitria . Gagih Pradini Hasan Basri Heliyu Binti Ika WAHYUNI Ismadi Ismadi . Ismail Budiman Khairul Saleh L. Tobing Kumba Digdowiseiso, Kumba Kurnia W Prasetyo Kurnia Wiji Prasetyo Kusumaningrum, Anisa Putri Linda Nurmala Sari Median Wilestari MEDIATY Misato Norimoto Mohamad Gopar Mohamad Gopar Mohamad Gopar Molina Muh. Y Massijaya Muhammad Aufa Pumuka Muhammad Daud Nabila Prillia Tasya Nada Virgita Nadya Putri Alvionita Nanang Masruchin Norakma Abd Majid Putri Aulia Ardani Raskita Saragih Renaldi Arindi Putra Reza Dwi Cahyanto Ria Ria Rizkika Ariestantya Sujana Ruslan Ruslan Sasa Sofyan Munawar Shuichi Kawai Stafian Nisa, Rihab Subyakto . SUBYAKTO SUBYAKTO Sudijono Sudijono Sukma S Kusuma Surya Pratama, Muhammad Dhanu Syamsudin Takashi Higashihara Teguh DARMAWAN Tiara Pradani Toshiro Morooka Triastuti Triastuti Wahyu DWIANTO William William Yetvi Rosalita Yoshinori Kobayashi Yoyo Suhaya Yoyo Suhaya Yusup AMIN