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All Journal International Journal of Power Electronics and Drive Systems (IJPEDS) Jurnal Kajian Manajemen Bisnis POSITRON Komunikasi Fisika Indonesia DE JURE PRESTASI Jurnal Ilmu Ekonomi ASET Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Buletin Ilmiah Nagari Membangun JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Mantik JAAF (Journal of Applied Accounting and Finance) Jurnal Ilmiah ASET Transekonomika : Akuntansi, Bisnis dan Keuangan
Apriwandi .
Widyatama University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Oxygen/sulphur self-doped tunnel-like porous carbon from yellow bamboo for advanced supercapacitor applications Taer, Erman; Yanti, Novi; Putri, Rahma Lia; Apriwandi, Apriwandi; Martin, Awaludin; Julnaidi, Julnaidi; Chitraningrum, Nidya; Fudholi, Ahmad; Taslim, Rika
International Journal of Power Electronics and Drive Systems (IJPEDS) Vol 16, No 3: September 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijpeds.v16.i3.pp2030-2042

Abstract

The 3D hierarchical pore structure with tunnel-like pores is essential to the performance of porous activated carbon (AC) materials used in symmetric supercapacitors. This study aimed to effect of adding (0.3, 0.5, and 0.7) M KOH reagent and heat treatment on the formation of 3D porous, tunnel-like AC derived from yellow bamboo (YB) through N2-CO2 pyrolysis at 850 °C. The AC produced had a high concentration of nanopores, becoming a valuable storage medium with favorable physical-electrochemical properties. The results showed that 0.5-YBAC had the best physical and electrochemical properties, with a carbon purity, 89.16%, micro crystallinity of 7.374 Å, and excellent amorphous porosity. Furthermore, 3D hierarchical pore structure, enriched naturally occurring heteroatoms, dopant of oxygen (10.14%) and sulfur (0.10%). A maximum surface area of 421.99 m² g⁻¹, along with a dominant combination of micro-mesopores. The electrochemical performance test of the 0.5-YBAC electrode showed a Csp of 214 F g⁻¹, with Esp 24.7 Wh kg⁻¹ and Psp 19.2 W kg⁻¹. In conclusion, this study showed the potential of YB stems to enhance the development of supercapacitors, offering superior porosity characteristics for efficient energy storage applications.
Pengaruh Likuiditas, Leverage, Sales Growth, Dan Capital Intensity Terhadap Financial Distress: Peran Moderasi Profitabilitas Pada Perbankan Indonesia Cyntara; Apriwandi, Apriwandi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2767

Abstract

This study aims to analyze the effect of Liquidity, Leverage, Sales Growth, and Capital Intensity on Financial Distress, and to examine the moderating role of Profitability in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. The study uses a quantitative approach with a causal associative design. A total of 120 observations (20 companies × 6 years) were selected using purposive sampling, based on criteria of data completeness and consistency in financial reporting. The secondary data were obtained from company financial statements through documentation, and analyzed using the Moderated Regression Analysis (MRA) with SPSS. The findings show that Liquidity and Leverage significantly influence Financial Distress, while Sales Growth and Capital Intensity do not. Moreover, Profitability significantly moderates the relationship between Liquidity and Financial Distress, but not for the other variables. This study contributes to the predictive modeling of financial distress in the financial sector using financial ratios with a moderation approach, and emphasizes the importance of profitability management to prevent bankruptcy risk.
Effect of Leverage on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019 Lestari Barus, Irene Sukma; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.867

Abstract

The main goal of this study is to examine how leveraging affects the increase in profits in the Consumer Goods Industry Sector of manufacturing firms that are publicly traded on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The study is driven by the inconsistency in company performance, with fluctuations in profit growth and leverage. Data collection for this study is conducted through documentation. The sample selection method employed is purposive sampling, with a total of 23 manufacturing companies from the consumer goods industry sector on the Indonesia Stock Exchange (IDX) during 2015-2019. The technique used for analysing the data involves conducting a panel data regression analysis with a significance level of 5%, using Program Eviews 12. According to the results, it appears that the level of debt does not have a direct effect on the increase in profits for manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. However, it was observed that both leverage and Company Size collectively influence profit growth in such companies during the same period.
EDUKASI KONSEP AKUNTANSI HIJAU UNTUK USAHA BERKELANJUTAN DENGAN PEMANFAATAN LIMBAH DI DESA MEKAR MANIK KECAMATAN CIMENYAN KABUPATEN BANDUNG Barus, Irene Sukma Lestari; Apriwandi, Apriwandi; Christine, Debbie; Arsalan, Syakieb; Wulandari, Kartika
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 3 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i3.621

Abstract

This study aims to introduce and analyze the application of green accounting principles in sustainable business practices, particularly through the utilization of organic waste as a strategy to support environmental sustainability and economic development. Employing a qualitative descriptive approach, the study involved Focus Group Discussions (FGDs) and in-depth interviews with small business owners in Mekarmanik Village, Bandung, alongside field observations to gain insights into the benefits of green accounting. Findings indicate that implementing green accounting not only enhances operational efficiency through improved waste management and resource savings but also generates new economic opportunities by converting waste into value-added products, such as organic fertilizers and alternative raw materials. This approach strengthens the competitive edge and capacity of small businesses to grow sustainably while preserving environmental balance. Furthermore, the program has successfully raised awareness among small businesses about waste processing, leading to the creation of economically valuable products, improved agricultural productivity, and enhanced public health and well-being, in alignment with the Sustainable Development Goals (SDGs). Additionally, business owners recognized that this initiative supports government efforts in poverty alleviation, hunger reduction, and the production of natural, healthy products. Recommendations from this study include ongoing monitoring by community engagement teams to ensure consistency in waste recycling practices, provision of land for waste management for businesses demonstrating success in waste processing, expansion of the program to sectors beyond agriculture, and encouragement for local governments to activate Women Farmers’ Groups (KWT) as centers for enterprise development and organic waste processing.
Pengaruh Earnings Per Share dan Dividend Per Share Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Perbankan Konvensional dan Syariah yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Amany, Zahra Tsara; Apriwandi, Apriwandi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2462

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Earnings per Share (EPS) dan Dividend per Share (DPS) terhadap nilai perusahaan yang diproksikan dengan Tobin’s Q pada perbankan konvensional dan syariah yang tercatat di Bursa Efek Indonesia selama periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan, yang dianalisis menggunakan regresi data panel Fixed Effect Model dengan koreksi White Cross-Section robust melalui EViews 12. Sampel penelitian terdiri dari 18 perusahaan dengan total 54 observasi. Hasil penelitian menunjukkan bahwa secara parsial EPS berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan DPS berpengaruh negatif dan signifikan. Secara simultan, EPS dan DPS berpengaruh signifikan terhadap nilai perusahaan dengan nilai Adjusted R-squared sebesar 0,881 yang menunjukkan kemampuan model dalam menjelaskan variasi nilai perusahaan sangat kuat. Temuan ini memperkuat teori sinyal dalam konteks perbankan dengan menunjukkan bahwa laba lebih direspons oleh pasar dibandingkan kebijakan dividen. Selain itu, hasil penelitian juga mengindikasikan bahwa faktor fundamental lain seperti kualitas aset, kecukupan modal, dan manajemen risiko turut memengaruhi nilai perusahaan perbankan.
Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan Perusahaan Safitri, Nasywa; Apriwandi, Apriwandi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2463

Abstract

Penelitian ini ini bertujuan untuk meneliti bagaimana sistem tata kelola perusahaan yang baik memengaruhi hasil keuangan dari sebuah perusahaan. Hal ini diwakili oleh faktor-faktor seperti komisaris independen, kepemilikan oleh institusi, kepemilikan oleh manajer, serta adanya komite audit. Objek dari penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di bursa efek Indonesia, khususnya di sub-kategori produk konsumen yang tidak berorientasi pada siklus ekonomi antara tahun 2020 sampai 2024. Metodologi yang digunakan dalam penelitian ini adalah kuantitatif dengan data panel. Sampel yang digunakan adalah 19 perusahaan yang dipilih melalui teknik purposive sampling. Analisis data dilakukan dengan regresi panel menggunakan model efek acak. Hasil penelitian menunjukkan bahwa keberadaan komisaris independen, kepemilikan institusional, kepemilikan manajerial, dan komite audit memberikan pengaruh positif dan signifikan terhadap performa keuangan. Penelitian ini bertujuan untuk memberikan bukti empiris terkait peran tata kelola perusahaan dalam meningkatkan kinerja finansial, terutama dalam industri barang konsumen yang tidak bersifat non-siklikal.
Effect of Leverage on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019 Lestari Barus, Irene Sukma; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.867

Abstract

The main goal of this study is to examine how leveraging affects the increase in profits in the Consumer Goods Industry Sector of manufacturing firms that are publicly traded on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The study is driven by the inconsistency in company performance, with fluctuations in profit growth and leverage. Data collection for this study is conducted through documentation. The sample selection method employed is purposive sampling, with a total of 23 manufacturing companies from the consumer goods industry sector on the Indonesia Stock Exchange (IDX) during 2015-2019. The technique used for analysing the data involves conducting a panel data regression analysis with a significance level of 5%, using Program Eviews 12. According to the results, it appears that the level of debt does not have a direct effect on the increase in profits for manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. However, it was observed that both leverage and Company Size collectively influence profit growth in such companies during the same period.
Intellectual Property Rights Law Reform Based on Maqāṣid al-Sharī‘ah as a Model for Green Business-Based Creative Industry Protection to Support Sustainable Development Nurani, Nina; Apriwandi, Apriwandi; Bagja, Hafied Noor
De Jure: Jurnal Hukum dan Syari'ah Vol 18, No 1 (2026): In Press
Publisher : Shariah Faculty UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/j-fsh.v18i1.40840

Abstract

This research is motivated by the normative tension between the intellectual property rights (IPR) legal regime, which is oriented towards exclusive rights and economic certainty, and the demands of social welfare and sustainable development. Although IPR functions as an instrument to incentivize innovation, its normative structure tends to result in unequal access and the dominance of capitalist actors, and it has not explicitly integrated the principle of sustainability. This article aims to reconstruct a model for IPR legal reform based on maqāṣid al-sharī‘ah as a normative framework capable of balancing rights protection, distributive justice, and ecological sustainability. The research method employed is normative legal research with a statutory, conceptual, and comparative approach, which is analysed through the construction of maqāṣid al-sharī‘ah. The results show that the Indonesian IPR regime still adheres to an exclusivist-proprietarian paradigm that protects individual ownership and economic benefits but has not yet internalised the principles of maṣlaḥah, ‘adl, and sustainability. The integration of maqāṣid produces a normative model that repositions exclusive rights as conditional rights subject to the public interest, the distribution of benefits, and environmental protection. The conclusion confirms that IPR remains valid as a protection of property and intellect, but must be limited by the principles of social justice and sustainability. The limitation of this study lies in the normative approach that has not examined empirical implementation. The implication of this research is the need to reorient IPR law towards a more inclusive and sustainable system. The novelty of this article lies in the use of maqāṣid al-sharī‘ah as a framework for the normative reconstruction of IPR that comprehensively integrates economic, social, and ecological dimensions. Keywords: intellectual property; law; maqāṣid al-sharī‘ah; creative industry; sustainable development.
Role of Dimensionality on Quantum Atkinson Engine Performance Based on the Potential Well Using Two Lowest Energy Levels under Equal Heat Leakage in Hot and Cold Reservoirs Saputra, Yohanes Dwi; Romido, Verby; Sibarani, Nikita Renovich Burju; Apriwandi, Apriwandi; Friska, Vira; Rafitasari, Yeti; Zulfa, Zulfa
POSITRON Vol 16, No 1 (2026): Vol. 16 No. 1 Edition
Publisher : Fakultas Matematika dan Ilmu Pengetahuan Alam, Univetsitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/positron.v16i1.105349

Abstract

This study theoretically investigates the influence of system dimensionality (1D, 2D, 3D) on the performance of a quantum Atkinson engine, a cycle consisting of two isentropic, one isochoric, and one isobaric stroke. This engine is modeled as a quantum analog of the classical ideal gas in a piston-cylinder, where the working fluid is a spinless particle confined in a one-, two-, or three-dimensional potential well, utilizing its two lowest energy states. In the absence of heat leakage, a fundamental decoupling is observed, as the compression ratio increases, thermal efficiency shows negligible variation across different dimensions, yet power output scales linearly with dimension. Under heat leakage, the lower-dimensional system is more efficient at low leakage, but proven to be more thermodynamically fragile, as its efficiency and reversibility degrade most rapidly as the leakage increases. A lower-dimensional system also consistently yields lower power output for a certain efficiency. This highlights a core nano-engine design consideration, balancing the high-power output of multi-dimensional systems against the thermal instability of lower dimensions.
Co-Authors Adela, Adela Ahmad Fudholi Aisy, Rihla Datul Amany, Zahra Tsara Aritonang, Surya Ardika Arsalan, Syakieb Awaludin Martin Azhara, Vina Naomi Bagja, Hafied Noor Barus, Irene Sukma Lestari Bayu Prasetia Butarbutar, Kheny Kernila Chitraningrum, Nidya Christine, Debbie Cyntara Dyah Purnamasari Eriana Kartadjumena Erly Sherlita Erman Taer Fachry Abda El Rahman Fathonah, Andina Nur Febrita, Ayang Fitri Hayati Friska, Vira Isa, Azizan Mohamed Julnaidi, Julnaidi Kartika Wulandari Lestari Barus, Irene Sukma Maslyah, Maharani Nur Nathania, Nazhiwa Novianto, Robertus Nuraini, Nasywa Nurani, Nina Nursyahara, Septia Obsatar Sinaga Pasaribu, Veny Sriulina Pratiwi, Dinda Putri, Nadja Melika Putri, Rahma Lia RACHMAT HIDAYAT Rafitasari, Yeti Rahmi Dewi Rika Taslim Romido, Verby Rusdi, Muhammad Adhi Rusmanianty, Rusmanianty Safira, Putri Safitri, Nasywa Sari, Eza Tirta Sawitri, Seli Novalin Shaleh, Khairul Sibarani, Nikita Renovich Burju Siti Komariah Titin Hartini Wijaya, Aida Yanuar Hamzah Yohanes Dwi Saputra, Yohanes Dwi Zulfa Zulfa