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All Journal DeReMa (Development Research of Management) Jurnal Manajemen Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal Sains Teknologi dan Lingkungan (JSTL) JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Kimia dan Rekayasa
Suseno Suseno
Fakultas Ekonomi, Program Studi S1 Akuntansi, Universitas Setia Budi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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DETERMINATION OF THE TROPICAL STATUS OF FLOATING NET CAGE WATER BASED ON THE DISTRIBUTION OF NITROGEN, PHOSPHORUS AND CHLOROPHYLL-A Peni Pujiastuti; Roesleini J Putri; Suseno Suseno
BIOLINK (Jurnal Biologi Lingkungan Industri Kesehatan) Vol 7, No 2 (2021): February 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/biolink.v7i2.3902

Abstract

The dominant source of pollutants for floating net cages are fish feed and feces. They cause phosphorus and nitrogen in water increase, trigger eutrophication, marked by the appearance of algae. Algae are green plants, contain chlorophyll-a. The content of phosphorus, nitrogen and chlorophyll-a can be used to determine the tropical status of water. The objective of this research is to determine the tropical status of marine cage water. The research method was descriptive laboratory. Nitrogen content is measured as nitrite according to SNI 6989.9-2004, nitrate according to APHA Section 4500-NO3, ammonia according to SNI 19-1655-1989. Phosphorus analysis according to SNI 06-6989-31: 2005. Chlorophyll-a analysis used the Strickland & Parson method by spectrophotometry. Laboratory data were analyzed for tropical status based on nitrogen, phosphorus and chlorophyll-a content. The results showed that the tropical status of the KJA water of Gajah Mungkur Reservoir Wonogiri in the rainy season had eutrophic status, containing high levels of phosphorus and nitrogen elements. The eutrophic status indicated  that the water had been polluted by an enhancement of  nitrogen levels by 18.345 µg/L and phosphorus by 420.65 µg/L. These nitrogen and phosphorus pollutants increased the growth of chlorophyll-a by 12.70 µg/L.
DETEKSI FINANCIAL DISTRESS PADA INDUSTRI PERTAMBANGAN DI ASIA TENGGARA [DETECTION OF FINANCIAL DISTRESS IN THE MINING INDUSTRY IN SOUTHEAST ASIA] Dinda Azzahra; Yunus Harjito; Agus Endrianto Suseno
DeReMa (Development Research of Management): Jurnal Manajemen Vol 16, No 1 (2021): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v16i1.3367

Abstract

This study aims to reveal and detect potential financial distress in the mining industry in Southeast Asia. Detection of potential financial distress is carried out on financial ratios, including profitability , liquidity , leverage and operating capacity. Financial distress proxied by using Altman Model Modification or popularly known as the Z-Score. The population in this study are mining companies listed on the Stock Exchange in Southeast Asia. Methods purposive sampling used to obtain the sample size of the population used and obtained as many as 140 samples were comprised of 84 companies over three years (2017-2019). Data Analysis used in this study is panel data regression analysis using software Eviews 9. The results showed that the profitability of a positive influence on financial distress and operating capacity negatively affect the potential financial distress . But two other variables namely liquidity and leverage that could be expected to affect the financial distress but not proven effect on the financial distress.Abstrak dalam Bahasa Indonesia Penelitian ini bertujuan untuk mengungkap dan mendeteksi terjadinya potensi financial distress pada industri pertambangan di Asia Tenggara. Deteksi potensi financial distress dilakukan terhadap rasio-rasio keuangan, diantaranya adalah profitabilitas, likuiditas, leverage, dan operating  capacity. Financial distress diproksikan dengan menggunakan Model Altman Modifikasi atau yang  populer dikenal dengan Z-Score. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek se Asia Tenggara. Metode purposive sampling digunakan untuk memperoleh ukuran sampel dari populasi yang digunakan dan diperoleh sebanyak 140 sampel yang terdiri dari 84 perusahaan selama 3 tahun (2017-2019). Analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan Software Eviews 9. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap financial distress dan operating capacity berpengaruh negatif terhadap potensi financial distress. Namun dua variabel lainnya yakni likuiditas dan leverage yang diduga dapat mempengaruhi financial distress akan tetapi tidak terbukti berpengaruh terhadap financial distress. 
Degradation Degradasi Pewarna Tekstil Remazol Violet 5R Dengan Metode Elektrooksidasi Menggunakan Elektroda Grafit: Degradation of Remazol Violet 5R Textile Dyes with Electrooxidation Method Using Graphite Electrode Suseno Suseno; Petrus Darmawan; Peni Pujiastuti; Sumardiyono Sumardiyono
JURNAL SAINS TEKNOLOGI & LINGKUNGAN Vol. 8 No. 2 (2022): JURNAL SAINS TEKNOLOGI & LINGKUNGAN
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jstl.v8i2.370

Abstract

Remazol Violet 5R textile dye degradation experiment has been carried out by electrooxidation method using graphite electrodes. The electrooxidation device consists of a plastic tub with a size (p x l x h) = 20 x 20 x 25 cm which is equipped with an electric stirrer and graphite electrodes using a used battery anode. Graphite electrodes consist of 3 pairs arranged in parallel. This dye degradation experiment was carried out using a batch system (not continuous) with variations in stirring time of 15, 30, 45, and 60 minutes, while the other variables were fixed, namely the concentration of dye 100.24 mg/liter, electrolyte NaCl 2.06 g/liter, 12 V voltage, and a stirring speed of 250 rpm. The dye solution before degradation and after degradation was measured for absorbance using a UV-Vis spectrophotometer at the maximum wavelength, to determine the percentage decrease in absorbance and optimum contact time. The experimental results showed that the percentage decrease in absorbance was constant after a contact time of 30 minutes with an absorbance of 98.36%. This indicates that the optimum contact time for the degradation of Remasol Violet 5R dye is 30 minutes. From the experiments that have been carried out, it can be concluded that the electrooxidation method using graphite electrodes can be used as an alternative waste treatment method, especially in terms of removing dyes in textile industry wastewater.
Remazol Blue (RS) P Textile Dyestuff Removal Using Electrocoagulation Method With Iron Metal Electrodes: Penghilangan Zat Warna Tekstil Remazol Blue (RS)P Dengan Metode Elektrokoagulasi Menggunakan Elektroda Logam Besi Suseno; Argoto Mahayana; Petrus Darmawan
Jurnal Kimia dan Rekayasa Vol. 1 No. 2 (2021): Jurnal Kimia dan Rekayasa Edisi Januari 2021
Publisher : Program Studi S1 Teknik Kimia, Fakultas Teknik, Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jkireka.v1i2.14

Abstract

An experiment  removed of remazol blue (RS) P textile dye has been carried out  using the electrocoagulation method with iron  metal electrodes. The electrocoagulation apparatus consists of a plastic tub with a size (w x l x h) = 20 x 20 x 25 cm equipped with an electric stirrer and 3 pairs of iron metal electrodes with a diameter of 12 mm and a length of 120 mm. The iron  used is SNI concrete iron rods which are commonly used for building construction. This dye removal experiment was carried out using a batch system (not continuous) with a variation of stirring time of 15, 30, 45, and 60 minutes, while the other variables are made fixed, namely the dye concentration of 100.24 mg / liter, electrolyte NaCl 4.12 g / liter, voltage 12 V, and stirring speed 250 rpm. The absorbance of the dye solution before and after the electrocoagulation process was measured using a UV-Vis spectrophotometer at the maximum wavelength, to determine the percentage of absorbance reduction. The results showed that the largest percentage reduction in absorbance was 98.31%, which was achieved at 45 minutes of contact time. This study proves that the electrocoagulation method using ferrous metal electrodes can be used as an alternative method of waste treatment, especially in terms of removing dyes in textile industrial wastewater. AbstrakTelah dilakukan percobaan penghilangan zat warna tekstil remazol blue  (RS)P dengan metode elektrokoagulasi menggunakan elektroda logam besi. Alat elektrokoagulasi terdiri dari bak plastik dengan ukuran (p x l x t ) = 20 x 20 x 25 cm yang dilengkapi dengan pengaduk elektrik dan 3 pasang elektroda logam besi dengan garis tengah 12 mm dan panjang 120 mm. Logam besi yang digunakan adalah batang besi beton SNI yang biasa digunakan untuk konstruksi bangunan. Percobaan penghilangan zat warna ini dilakukan menggunakan sistem batch ( tidak kontinyu) dengan variasi waktu pengadukan 15, 30, 45, dan 60 menit, sedangkan variabel lainnya dibuat tetap yaitu konsentrasi zat warna 100,24 mg/liter, elektrolit NaCl 4,12 g/liter, voltase 12 V, dan kecepatan pengadukan 250  rpm. Larutan zat warna sebelum dan sesudah proses elektrokoagulasi diukur absorbansinya menggunakan spektrofotometer UV-Vis pada panjang gelombang maksimum, untuk menentukan persentase penurunan absorbansinya. Hasil percobaan menunjukkan bahwa persentase penurunan absorbansi terbesar adalah 98,31 %, tercapai pada waktu kontak 45 menit. Penelitian ini membuktikan bahwa metode elektrokoagulasi menggunakan elektroda logam besi dapat digunakan sebagai alternatif metode pengolahan limbah khususnya dalam hal menghilangkan pewarna dalam limbah cair industri tekstil.
Determination of Optimum Flow Rate in Textile Industry Wastewater Color Removal Using Electrooxidation Method With Continuous System: Penentuan Laju Alir Optimum Pada Penghilangan Warna Air Limbah Industri Tekstil Menggunakan Metode Elektrooksidasi Dengan Sistem Kontinyu Suseno; Petrus Darmawan; Argoto Mahayana
Jurnal Kimia dan Rekayasa Vol. 3 No. 1 (2022): Jurnal Kimia dan Rekayasa Edisi Juli 2022
Publisher : Program Studi S1 Teknik Kimia, Fakultas Teknik, Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jkireka.v3i1.42

Abstract

An experiment to remove the color of textile wastewater by electrooxidation method using graphite electrodes with a continuous system has been carried out. The electrooxidation apparatus consists of an electrooxidation vessel with a size (p x l x h) = (60 x 30 x 18) cm equipped with 5 pairs of graphite electrodes, a flow rate meter and an adapter (DC power). The experiment was started by flowing wastewater into an electrooxidation device at a flow rate of 0.3 liters per minute (LPM). After that DC power is turned on and set at 3 volts. Waste water that has undergone oxidation is taken from the outlet of the electrooxidation device after a processing time of 20 minutes from the time the DC power is turned on. This experiment was repeated with varying voltages of 6, 9, 12 and 15 volts and at a flow rate of 0.5; 1.0; 1.5 and 2.0 LPM. The experimental results show that at each value the minimum absorbance voltage is obtained at a water rate of 0.5 LPM, this indicates that the optimum wastewater flow rate for decolorizing textile wastewater by electrooxidation method using graphite electrodes with a continuous system is 0.5 LPM. AbstrakTelah dilakukan percobaan penghilangan warna air limbah tekstil dengan metode elektrooksidasi menggunakan elektroda grafit dengan sistim kontinyu. Alat elektrooksidasi terdiri dari bejana elektrooksidasi dengan ukuran (p x l x t ) = 60 x 30 x 18 ) cm yang dilengkapi dengan 5 pasang elektroda grafit, alat pengukur laju alir dan adaptor ( DC power ). Percobaan dimulai dengan mengalirkan air limbah ke dalam alat elektrooksidasi dengan laju alir 0,3 liter per menit (LPM). Setelah itu DC power dihidupkan dan diatur pada tegangan 3 volt. Air limbah yang telah mengalami oksidasi diambil dari outlet alat elektrooksidasi setelah waktu proses 20 menit terhitung dari saat DC power dihidupkan. Percobaan ini diulangi dengan tegangan bervariasi yaitu 6, 9, 12 dan 15 volt dan pada laju alir 0,5; 1,0; 1,5 dan 2 LPM. Hasil percobaan menunjukkan bahwa pada setiap harga tegangan absorbansi minimum didapat pada laju air 0,5 LPM, hal ini menunjukkan bahwa laju alir air limbah optimum pada penghilangan warna air limbah tekstil dengan metode elektrooksidasi menggunakan elektroda grafit dengan sistim kontinyu adalah 0,5 LPM.
Analysis of Color and Chemical Oxygen Demand (COD) in Textile Industry Wastewater: Analisis Warna dan Chemical Oxygen Demand (COD) pada Air Limbah Industri Tekstil Mareta Nur Shinta Dewi; Suseno
Jurnal Kimia dan Rekayasa Vol. 3 No. 2 (2023): Jurnal Kimia dan Rekayasa Edisi Januari 2023
Publisher : Program Studi S1 Teknik Kimia, Fakultas Teknik, Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jkireka.v3i2.51

Abstract

Industry Textile including in Industry big that produces many waste especially waste water with content ingredient organic big who has color thick , smelly , and high Chemical Oxygen Demand (COD) , so that the waste water the should need processed more formerly before released to body of water with Fulfill raw the quality that has been set . Study this aim for knowing wastewater quality _ industry textile A if compared with raw quality according to Regulation Minister Environment Life and Forestry Republic of Indonesia Number P.16/MENLHK/SETJEN/KUM.1/4/ 2019 concerning Wastewater Quality Standards . Parameters studied is the color parameter with method spectrophotometry (SNI 6989.80:2011) and Chemical Oxygen Demand (COD) parameters with method spectrophotometry (SNI 6989.2:2019). After conducted study obtained score color of 4,277.5 Pt-Co and the value of Chemical Oxygen Demand (COD) is 1.640 mg O 2 /L. From result these two parameters , can be concluded that score color and the COD exceed raw quality according to Regulation Minister Environment Life and Forestry Republic of Indonesia Number P.16/MENLHK/SETJEN/KUM.1/4/ 2019 concerning Wastewater Quality Standards.AbstrakIndustri Tekstil termasuk dalam Industri besar yang menghasilkan banyak limbah terutama air limbah dengan kandungan bahan organik besar yang memiliki warna pekat, berbau, serta Chemical Oxygen Demand (COD) yang tinggi, sehingga air limbah tersebut sebaiknya perlu diolah terlebih dahulu sebelum dilepas ke badan air dengan memenuhi baku mutu yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui kualitas air limbah industri tekstil A jika dibandingkan dengan baku mutu menurut Peraturan Menteri Lingkungan Hidup dan Kehutanan Republik Indonesia Nomor P.16/MENLHK/SETJEN/KUM.1/4/2019 tentang Baku Mutu Air Limbah. Parameter yang diteliti ialah parameter warna dengan metode spektrofotometri (SNI 6989.80:2011) dan parameter Chemical Oxygen Demand (COD) dengan metode spektrofotometri (SNI 6989.2:2019). Setelah dilakukan penelitian didapatkan nilai warna sebesar 4.277,5 Pt-Co dan nilai Chemical Oxygen Demand (COD) sebesar 1.640 mg O2/L. Dari hasil kedua parameter tersebut, dapat disimpulkan bahwa nilai warna dan COD tersebut melebihi baku mutu menurut Peraturan Menteri Lingkungan Hidup dan Kehutanan Republik Indonesia Nomor P.16/MENLHK/SETJEN/KUM.1/4/2019 tentang Baku Mutu Air Limbah.
Pengaruh Profitabilitas, Leverage, Perusahaan dan Intensitas Modal terhadap Agresivitas Pajak (Studi Empiris Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2017- 2021) Magdalena Septia Prihana; Titiek Puji Astuti; Agus Endrianto Suseno
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.91 KB)

Abstract

Profitability, leverage, company size, and capital intensity all have an impact on tax aggressiveness, according to an empirical study of property and real estate companies from 2017 to 2021. This study uses secondary data. The research sample consists of eighty real estate and property companies that will be listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. Using a strategy called "purposive sampling," 38 businesses were chosen to serve as samples. Profitability, leverage, firm size, and capital intensity all have a positive impact on tax aggressiveness, according to the study.
PENGELOLAAN WISATA KULINER TRADISIONAL BERBASIS GOOGLE MY BUSINESS DAN KEUANGAN PADA KOMUNITAS TINTHIR DEMPING Faiz Rahman Siddiq; Yunus Harjito; Agus Endrianto Suseno; Muhammad Firnanda Syaibani; Sugiyarmasto Sugiyarmasto; Berkah Cahyo Mujiono; Dian Kresnadipayana; Mardhiva Indra Saputra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.21636

Abstract

Pengabdian masyarakat ini bertujuan untuk membangun wisata kuliner tradisional di Kelompok Tinthir Institute di Dusun Demping, dengan memanfaatkan platform Google My Business dan pembukuan akuntansi. Pengabdian ini dilaksanakan karena pentingnya meningkatkan pemahaman masyarakat tentang bisnis kuliner tradisional di era modern. Metode penelitian mencakup memberikan instruksi praktis tentang cara menggunakan Google My Business dan menerapkan sistem pembukuan sederhana. Hasilnya menunjukkan peningkatan yang signifikan dalam pengetahuan tentang manajemen keuangan dan peningkatan yang signifikan dalam aksesibilitas online untuk bisnis wisata kuliner tradisional. Keberhasilan pengabdian ini menunjukkan betapa pentingnya teknologi untuk mendukung bisnis tradisional dan seberapa penting pengelolaan keuangan dalam membangun ekonomi suatu kelompok/komunitas. Ini berdampak pada peningkatan pendapatan serta keberlanjutan wisata kuliner tradisional. Secara keseluruhan, pengembangan wisata kuliner tradisional dan peningkatan pengelolaan keuangan lokal sangat dibantu oleh strategi berbasis Google My Business dan pembukuan akuntansi. Hal ini tidak hanya membantu secara finansial, tetapi juga menunjukkan contoh upaya serupa di tempat lain untuk meningkatkan ekonomi lokal secara keseluruhan.
PENGARUH PERENCANAAN PAJAK. ASET PAJAK TANGGUHAN, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA 2017 - 2020 Juliani Juliani; Titiek Puji Astuti; Agus Endrianto Suseno
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6915

Abstract

This study aims to examine tax planning, deferred tax assets, deferred tax expense on earnings management. The type of research used is quantitative with secondary data taken from the IDX. The analytical method used is panel data regression analysis with Eviews9 software. The population of this study uses manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2020. The research sample uses the purposive sampling method so that a total of 158 company data are obtained. The results of research testing have a conclusion that tax planning has a negative effect on earnings management. Deferred tax assets have a positive effect on earnings management. Deferred tax expense has a positive effect on earnings management. Keywords : Tax Planning, Deferred Tax Assets, Deferred Tax Expense, Earnings Management
Analisis Potensi Financial Distress Industri Pertambangan di Asia Tenggara Dinda Azzahra; Yunus Harjito; Agus Endrianto Suseno
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1733

Abstract

The purpose of this study is to analyze the effect of profitability ratio, liquidity ratio, leverage ratio, and operating capacity ratio on financial distress potential. The population in this study are mining companies listed on the Asia Tenggara Stock Exchange in the period 2017-2019. The sample in this study amounted to 140 samples obtained from 84 companies for 3 years with a purposive sampling method. The analysis technique in this study is panel data regression analysis using eviews 9. The results showed that profitability did no influenced the finacial distress potential, liquidity ratio did no influenced the finacial distress potential, leverage ratio did no influenced the finacial distress potential, and operating capacity ratio has a negative effect on finacial distress potential.
Co-Authors Argoto Mahayana Berkah Cahyo Mujiono Dian Kresnadipayana Dinda Azzahra Faiz Rahman Siddiq Harjito, Yunus Juliani Juliani Magdalena Septia Prihana Mardhiva Indra Saputra Mareta Nur Shinta Dewi Muhammad Firnanda Syaibani Peni Pujiastuti Peni Pujiastuti Petrus Darmawan Roesleini J Putri Sugiyarmasto Sugiyarmasto Sumardiyono Sumardiyono Titiek Puji Astuti Yunus Harjito Yunus Harjito