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All Journal Conference SENATIK STT Adisutjipto Yogyakarta Journal of Accounting and Auditing Journal of Applied Accounting and Sustainable Finance
Yudhistira, Muhammad
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Analisis Perbandingan Kekuatan Komposit Hybrid Sandwich Serat Rami-E-Glass/Epoxy Berdasarkan Variasi Ketebalan Core Kayu Balsa Terhadap Kemampuan Uji Bending Banowati, Lies; Yudhistira, Muhammad; Hartopo, Herry
SENATIK STT Adisutjipto Vol 7 (2022): Generation Z's Participation in Aerospace
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/senatik.v7i0.465

Abstract

Seiring dengan perkembangan dunia industri saat ini, kebutuhan material untuk sebuah produk bertambah pesat. Para ilmuwan berlomba-lomba untuk menciptakan material baru yang lebih ringan, tahan korosi, dan lebih ekonomis dari logam. Komposit sandwich merupakan jenis komposit struktur yang dikembangkan dan digunakan dalam dunia industri pesawat terbang. Komposit sandwich adalah material komposit yang terdiri dari dua buah skin dimana diantara dua skin tersebut terdapat core. Penelitian ini dilakukan bertujuan untuk mengetahui kekuatan bending komposit hybrid sandwich serat Rami-E-glass yang sudah dilakukan treatment alkali dengan orientasi arah serat Undirectional (0°) dan matriks Epoxy Bakelite EPR 174 dengan variasi ketebalan core ukuran 3 mm, 5 mm, dan 8 mm menggunakan metode manufaktur hand lay-up dan vacuum bagging. Pengujian bending mengacu pada standar ASTM C 393 dan ASTM D 792 untuk pengujian densitas. Hasil dari analisis pengujian bending komposit hybrid sandwich Rami-E-glass/Epoxy Undirectional (0°) dengan variasi ketebalan core ukuran 3 mm, 5 mm, dan 8 mm menunjukkan kekuatan bending core kayu balsa 3 mm rata-rata 89,55 MPa, dengan core kayu balsa 5 mm rata-rata sebesar 100,55 MPa, dengan core kayu balsa 8 mm rata-rata 51,49, dan densitas komposit rata-rata sebesar 0,726 gr/cm3.
The Influence Of Organizational Commitment, Professional Ethics On Auditor Performance With Professionalism As A Moderating Variable Yudhistira, Muhammad; Mustain, Mustain
Journal of Accounting and Auditing Vol. 1 No. 3 (2025): April 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/96hfkh52

Abstract

Purpose – This study aims to analyze the influence of Organizational, Professional Ethics on Auditor Performance with Professionalism as a moderating variable. Design/methodology/approach – The study uses primary data with a sample of 35 respondents, selected through random sampling. The research employs quantitative methods to assess the relationships between the variables, analyzing the data to determine the impact on Auditor Performance. Findings – The results showed that Organizational Commitment has a significant positive effect on Auditor Performance. Professional Ethics has a positive but insignificant effect on Auditor Performance. Professionalism does not strengthen the relationship between Organizational Commitment to Auditor Performance. Professionalism does not strengthen the relationship between Professional Ethics on Auditor Performance. Research limitations/implications – The study is limited by its relatively small sample size of 35 respondents, which may impact the generalizability of the findings. Future research could expand the sample or explore additional variables to better understand the factors affecting Auditor Performance in various contexts.
The Influence Of Sustainability Report Disclosure, Firm Size, And Green Accounting On Return on Assets Of Companies In Basic Materials Sector In 2020-2024 Yudhistira, Muhammad; Soegiharto, Soegiharto
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 3 (2025): December 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i3.131

Abstract

Purpose – This study aims to analyze the effect of Sustainability Report Disclosure, Firm Size, and Green Accounting on Return on Assets (ROA) of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Design/methodology/approach – This research employs a quantitative approach with causal-explanatory design using secondary data obtained from annual reports and sustainability reports. The sample consists of 16 basic materials sector companies selected using purposive sampling technique, resulting in 80 observations during 2020-2024. Data analysis was conducted using panel data regression with Random Effect Model (REM) approach, supported by EViews9 software. Variable measurement uses disclosure index based on GRI Standards 2021 for Sustainability Report, natural logarithm of total assets for Firm Size, and dummy variable for Green Accounting based on environmental cost disclosure. Findings – The results showed that the overall model was significant (F-statistic = 2.245; p-value = 0.090), explaining 8.14% of the variation in ROA (R² = 0.814). Individually, the Sustainability Report Disclosure variable had no effect on ROA (coefficient = 0.0034; p-value = 0.4998), indicating that corporate sustainability transparency has not been able to improve asset profitability. Firm size did not affect ROA (coefficient = 0.0008; p-value = 0.6878). The results showed that firm size does not directly reflect a company's ability to generate profits from its assets. On the other hand, Green Accounting shows a negative effect on ROA (coefficient = -0.0608; p-value = 0.0163), this can be interpreted that the costs arising from the implementation of Green Accounting in the short term have the potential to reduce the company's profitability, although in the long term it can provide non-financial benefits such as reputation and business sustainability. Practically, companies that implement Green Accounting (disclose environmental costs in sustainability reports) have a lower ROA of 6.1 points compared to companies that do not implement it, assuming other variables are constant. Research limitations/implications – This research was obtained from financial reports and sustainability reports. The data obtained only covers a five-year period and may not fully capture the quality or substance of the disclosures, but only the quantity. JEL: G3, Q5
Co-Authors Banowati, Lies Hartopo, Herry Mustain Mustain Soegiharto Soegiharto