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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Prosiding Seminar Nasional Teknik Mesin An-Nadaa: Jurnal Kesehatan Masyarakat International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Kajian Ilmu Manajamen AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Prosidia Widya Saintek Journal of Multidisciplinary Academic Business Studies
Fachrudin Fachrudin
Dinas Kesehatan Kabupaten Purworejo
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Analisis Uji Peforma PATS Jenis LXC 150 Dengan Jarak Lubang Header Absorber ke Kaca Bagian Dalam 40 mm Jordan, Farhan; Fachrudin, Fachrudin; Nainggolan, Benhur
Seminar Nasional Teknik Mesin 2019: Prosiding Seminar Nasional Teknik Mesin 2019
Publisher : Politeknik Negeri Jakarta

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Abstract

Analisa ini bertujuan untuk mengetahui pengaruh variasi jarak absorber dengan kaca bagian dalam terhadap panas yang dapat diserap oleh Solar Water Heater. Analisa ini adalah unjuk kerja Pemanas Air Tenaga Surya (PATS) disajikan oleh respon temperatur air dalam tangki terhadap efek termosifon, respon temperatur air tangki terhadap pemanas tambahan yang dikendalikan termostat, serta unjuk kolektor surya. Hail uji termosifon menunjukkan penurunan temperatur sebesar 10.4 % dari kisaran temperatur maksimum-minimumnya. Pada uji termostat, temperatur air dalam tangki mencapai nilai temperatur acuan dalam 2 jam, tetapi mengalami lonjakan (overshoot) selama 2 jam berikutnya. Sementara itu termostat menyalakan kembali pemanas listrik tambahan pada temperatur 4 4 oC - 5 oC dibawah angka acuan. Temperatur absorber dapat mencapai 78 oC pada radiasi matahari 974 W/m2 . Perhitungan berdasarkan data yang diperoleh menunjukkan faktor rugi-rugi panas dalam tangki sebesar 0.77 W/m2 .K. Angka ini menyatakan bahwa unit yang diuji memenuhi kriteria yang ditetapkan dalam SNI. Hasil test menunjukkan efisiensi rata-rata 44% dan Ulc Fp = 4.51. Berdasarkan pengujian ini maka PATS yang diuji dikategorikan sebagai Kelas IV berdasarkan standard SNI 04-3021-1992.
Opini Audit, Nilai Aset, Dan Kemandirian Daerah Sebagai Determinan Audit Delay: Studi Empiris Pada Pemerintah Provinsi Di Indonesia 2018-2021 Pambudi, Kukuh; Fachrudin, Fachrudin; Robin, Robin; Pratama Abdi Muhammad, Nur
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.11047

Abstract

Since 2003, Indonesia has gone through a financial reform. Based on Law No. 13/2004, the Audit Board of Indonesia (BPK) is required to submit the audit report (LHP) including the audit opinion to the Regional People’s Representative Council (DPRD) no later than 2 (two) months after the unaudited financial report is submitted by the local government. This becomes BPK's guideline in completing its audit to avoid delays. During 2017-2021, the audit opinion on local government financial reports (LKPD) has increased. This increase in opinion includes an increase in the unqualified opinion (WTP) to 92.4% of the 2021 financial statements from 76% in 2017. This study aims to answer research gaps related to the effect of audit opinion, local government size through asset value as a proxy, and local autonomy on audit delay. Furthermore, it is important to obtain empirical evidence about the effect of opinion, local government size, and local autonomy on audit delay.
TEKNOLOGI PRODUKSI DENGAN ALAT PEMBENGKOKAN BESI PADA USAHA KNALPOT DI KECAMATAN BLIMBING KOTA MALANG Effendy, Dedi Usman; Fachrudin, Fachrudin
Prosidia Widya Saintek Vol. 3 No. 2 (2024)
Publisher : Universitas Widyagama Malang

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Abstract

Pertumbuhan akan kebutuhan knalpot sepeda motor layaknya sebuah dunia otomotif pastinya mengandalkan jasa bengkel knalpot sepeda untuk pembuatan knalpot sepada motor yang digunakan untuk berbagai macam-macam sepeda motor bahkan juga pembuatan knalpot sepeda, dengan berbagai ukuran, baik untuk besar maupun ukuran kecil. Peluang usaha kerjasama bengkel knalpot memang tidak dapat dipandang sebelah mata mengingat potensinya yang bisa dikatakan potensial, apalagi untuk anda yang ahli di bidang bengkel knalpot maka ada kesempatan besar untuk mendirikan bengkel knalpot sendiri. Akan tetapi kebanyakan seorang ahli pembuat knalpot kurang bisa berkembang karena terbentur kurangnya modal untuk mengembangkan keahlian tersebut. Oleh sebab itu menjalin kerja sama dengan seorang pemilik modal dapat menjadi alternatif solusi yang paling tepat Menghasilkan alat Pembengkok Pipa Besi dengan kualitas hasil yang lebih baik sehingga IRT knalpot lebih berkembang dan memiliki segmentasi pasar yang lebih luas, alat pemotong pipa besi yang dapat digunakan untuk memotong pipa besi sebagai bahan dasar knalpot dengan cepat sehingga bentuk produksi knalpot yang dihasilkan lebih bagus dalam proses produksi dan Menghasilkan Pelatihan sistem pengelolaan keuangan dan pemasaran dalam IRT sehingga semua transaksi dapat tercatat dan ternalisa dengan baik.
PENINGKATAN KOMPETENSI SISWA SMK WIDYAGAMA PADA BIDANG MANUFAKTUR MELALUI PELATIHAN CNC EMCO TU-2A DAN TU-3A Suwandono, Purbo; Ismail, Nova Risdiyanto; Wicaksono, Leo Hutri; Farid, Akhmad; Hermawan, Dadang; Tjahjono, Ngudi; Fachrudin, Fachrudin
Prosidia Widya Saintek Vol. 3 No. 2 (2024)
Publisher : Universitas Widyagama Malang

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Abstract

Siswa SMK khsususnya pada SMK Widyagama dengan jurusan Teknik dan bisnis sepeda motor sangat memerlukan skill untuk bisa mengoperasikan mesin-mesin produksi. Di SMK Widyagama sudah dilengkapi dengan mesin-mesin produksi konvensional namun belum memiliki mesin otomatis seperti CNC. Dengan adanya pelatihan CNC ini diharapkan kompetensi siswa akan meningkat yang menunjang jurusan Teknik dan bisnis sepeda motor. Siswa SMK Widyagama jurusan Teknik dan bisnis sepeda motor belum mengetahui cara kerja dan cara mengoperasikan mesin CNC bubut dan milling. Pelaksanaan kegiatan secara umum akan dibagi menjadi dua sesi untuk masing-masing kelompok siswa. Jumlah siswa yang akan mengikuti pengabdian sebanyak 10Â siswa dari jurusan Teknik kendaraan ringan dan bisnis sepeda motor yang diambil dari siswa kelas 1. Sebelum dilaksanakan pelatihan, siswa mengerjakan pretest untuk mengetahui sejauh mana pemahaman siswa terhadap mesin CNC sebelum pelatihan. Setelah pelaksanaan pelatihan, siswa mengerjakan post-test untuk mengetahui pemahaman terkait dasar mesin CNC. Pelatihan pengoperasian mesin CNC EMCO TU-2A dan TU-3A di SMK Widyagama telah berhasil meningkatkan kompetensi siswa dalam bidang manufaktur. Hasilnya menunjukkan peningkatan signifikan dalam keterampilan praktis, pemahaman teoritis, serta motivasi siswa.
Faktor Yang Berhubungan Dengan Penerapan Perilaku Hygiene Depot Air Minum Di Lingkungan Dinas Kesehatan Kabupaten Kuala Kapuas Tahun 2024 Ariyanto, Edy; Hadi, Zuhrupal; Aquarista, Muhammad Febriza; Fauzan, Ahmad; Fachrudin, Fachrudin
An-Nadaa: Jurnal Kesehatan Masyarakat (e-Journal) Vol 11, No 2 (2024): AN-NADAA JURNAL KESEHATAN MASYARAKAT (DESEMBER)
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/ann.v11i2.16343

Abstract

Data Dinas Kesehatan Kabupaten Kuala Kapuas tahun 2023 bahwa presentase  sarana air minum yang diawasi atau diperiksa kualitas air minumnya sesuai standar kategori aman sebesar 29,5% masih jauh dari target yaitu 100%. Penelitian bertujuan mengetahui hubungan pengetahuan, sikap dan peran pengawasan karyawan dengan penerapan perilaku hygiene depot air minum di Lingkungan Dinas Kesehatan Kabupaten Kuala Kapuas Tahun 2024. Metode penelitian survey analitik dengan pendekatan cross sectional. Populasi adalah seluruh depot air minum yang memiliki karyawan di  Lingkungan Dinas Kesehatan Kabupaten Kuala Kapuas Tahun 2024 sebanyak 339 orang. Sampel sebanyak 78 responden. Teknik sampling menggunakan Proporsional Stratified Random Sampling. Uji statistik menggunakan uji Chi Square Test. Hasil penelitian menunjukkan bahwa sebagian besar responden  menerapkan perilaku hygiene dengan baik sebanyak 42 responden (53,8%), sebagian besar responden memiliki pengetahuan tentang  hygiene baik sebanyak 39 responden (50,0%), sebagian besar responden memiliki sikap terhadap hygiene positif sebanyak 39 responden (50,0%), sebagian besar responden menyatakan peran pengawasan baik sebanyak 60 responden (76,9%). Ada hubungan pengetahuan (p-value=0,000), sikap (p-value=0,016), dan peran pengawasan (p-value=0,005) dengan penerapan perilaku hygiene depot air minum di Lingkungan Dinas Kesehatan Kabupaten Kuala Kapuas Tahun 2024. Diharapkan Dinas Kesehatan Kabupaten Kuala Kapuas dapat melakukan pemeriksaan rutin untuk memastikan depot air minum mematuhi standar kebersihan yang ditetapkan, memberikan teguran atau sanksi jika ditemukan pelanggaran.
Pengaruh Cash Holding, Bonus Plan dan Ukuran Perusahaan terhadap Income Smoothing dengan Reputasi Auditor sebagai Variabel Moderating pada Indonesia Most Trusted Companies Tahun 2016-2022 Corporate Governance Perception Index Pakpahan, Putri Elisabeth; Fachrudin, Fachrudin; Satriawan, Bambang
Jurnal Ilmiah Universitas Batanghari Jambi Vol 25, No 1 (2025): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v25i1.4662

Abstract

The aim of this research is to determine the effect of cash holding, bonus plan and company size on income smoothing with auditor reputation as a moderating variable on the Indonesia Most Trusted Companies 2016-2022 Corporate Governance Perception Index (CGPI), with a purposive sampling technique research sample of 10 companies. . The data analysis used is the Last Squares Dummy Variable (LSDV) and Moderate Regression Analysis (MRA) techniques. The research results show that partially the cash holding variable has a positive and insignificant effect on income smoothing. Bonus plan, company size and auditor reputation have a positive and significant effect on income smoothing at Indonesia Most Trusted Companies CGPI. In moderation, the auditor reputation variable cannot moderate the relationship between cash holding and income smoothing, but the auditor reputation variable can weaken and strengthen the relationship between bonus plans and income smoothing and company size and company size with income smoothing in the Indonesia Most Trusted Companies CGPI.
The effect of service quality, utilisation of management information systems, and communication on participant satisfaction with trust as an intervening variable on Taspen pension participants in the Tanjungpinang City Ningrum, Meisy Pujianti; Fachrudin, Fachrudin; Ngaliman, Ngaliman
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 3 (2024): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i3.2423

Abstract

Purpose: This study aimed to analyze the satisfaction of retired participants in Taspen in the Tanjungpinang city area. Methodology: This study adopted a quantitative approach using a sample of 150 retired participants. Data were collected through questionnaires and analyzed using SPSS version 23 and SEM-PLS version 4 to test the measurement and structural models. Results: Findings revealed that service quality and communication significantly affect trust, whereas the utilization of management information systems does not. In contrast, management information system utilization significantly affects satisfaction, whereas service quality and communication do not. Trust significantly affected satisfaction and mediated the relationship between service quality and satisfaction, but did not mediate the effects of system utilization and communication on satisfaction. The model explained 52.8% of the variance in trust and 48.9% of the variance in satisfaction. Conclusions: Participant satisfaction was strongly influenced by trust, which bridged service quality and satisfaction. However, the role of management information systems and communication in driving satisfaction is more direct than that of trust. Limitations: The study is limited to Taspen pension participants in Tanjungpinang City, which may reduce generalizability. Contribution: This study contributes empirical evidence to the pension service management literature by highlighting the mediating role of trust and offering practical insights for improving service delivery, system utilization, and communication strategies.
Status Keharaman Produk yang Mendukung Agresi Israel terhadap Palestina (Studi Analisis Fatwa MUI No. 83 Tahun 2023): Product Legitimacy Supporting Israeli Aggression Against Palestine (Analysis Study of MUI Fatwa No. 83 of 2023) Fachrudin, Fachrudin; Khaerul Aqbar; Rachmat Bin Badani Tempo
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 3 No. 4 (2024): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/qiblah.v3i4.1654

Abstract

This research aims to understand and analyze the Indonesian Ulema Council (Majelis Ulama Indonesia, MUI) Fatwa number 83 of 2023 regarding the prohibition status of products that support Israel's aggression against Palestine. The issue addressed in this study is: how does the analysis of MUI Fatwa no. 83 of 2023 relate to the prohibition status of products that support Israel's aggression against Palestine. This study is a literature review (library research) utilizing a qualitative descriptive method and employing normative juridical and conceptual approaches. The research findings are as follows: MUI Fatwa number 83 of 2023 establishes that all forms of support for the Palestinian struggle are mandatory, while actions, whether direct or indirect, that support Israel's aggression are deemed forbidden. The status of prohibition on products supporting Israel's aggression against Palestine in Islamic jurisprudence is known as "haram li ghairihi," meaning prohibited due to external factors beyond the nature of the product itself, not its intrinsic substance. In this case, it pertains to cooperation and support for Israel's criminal actions. Therefore, the original status of the product is halal, but if there are actions clearly contrary to Islamic teachings, such as human rights violations or support for Israel's aggression against Palestine, then it is deemed haram or prohibited in Islam.
THE INFLUENCE OF HUMAN RESOURCES COMPETENCY, BUDGETING POLITICS AND PROCUREMENT OF GOODS AND SERVICES ON BUDGET ABSORPTION BY BUDGET IMPLEMENTATION AS A MODERATING VARIABLE IN THE GOVERNMENT OF RIAU ISLANDS Imelda, Imelda; Fachrudin, Fachrudin; Satriawan, Bambang; Wibisono, Chablullah; Khaddafi, Muammar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 12 (2022): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i12.91

Abstract

This study aims to analyze the influence of human resource competence, budget politics, procurement of goods and services on budget absorption and to test and analyze budget implementation in moderating the relationship between human resource competence, budget politics, procurement of goods and services on budget absorption. This research uses a quantitative approach. The type of data used in this study is primary data. This research was conducted using a survey method by distributing questionnaires to regional financial managers in the Riau Islands Provincial Government. The population of this study is the financial manager of 43 Regional Apparatus Organizations as many as 115 people. Determination of the sample through saturated samples (census). The data is processed using the SEM-PLS application version 3.0. The results of this study show that budget politics, procurement of goods and services and budget implementation affect budget absorption. But on the contrary, the competence of human resources does not affect the absorption of the budget. The interaction of budget implementation can strengthen the relationship between the competence of Human Resources and the procurement of goods and services for budget absorption but is not significant in moderating the political process of budgeting for budget absorption.
THE EFFECT OF LEVERAGE, INVENTORY TURNOVER AND SALES GROWTH ON PROFIT GROWTH WITH FIRM SIZE AS MODERATING VARIABLES IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016 - 2021 Uli Bastanta S, Citra; Fachrudin, Fachrudin; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.462

Abstract

This study aims to examine the effect of Leverage, Inventory Turnover, and Sales Growth on Profit Growth with Firm Size as a moderating variable in Food and Beverage companies listed on the Indonesia Stock Exchange for the period 2016-2021. This study uses secondary data. This study uses a purposive sampling technique with a sample of 10 companies. The data analysis technique used is moderated regression analysis (MRA) with the help of the student version of SmartPLS 3.29. Based on the test results, it is known that the Leverage variable as measured by DER has a negative and insignificant effect on Profit Growth, with a significance value of 0.075 where the significance value of DER is greater than 0.05. Inventory Turnover has a positive and significant effect on Profit Growth, with a significance value of 0.038 where the ITO significance value is less than 0.05. Sales Growth has a positive and significant effect on Profit Growth, with a significance value of 0.000 where the significance value of SG is less than 0.05. Firm Size has a negative and significant effect on Profit Growth with a significance value of 0.023 where the significance value of FS is less than 0.05. Firm Size does not moderate the effect of DER on Profit Growth with a significance of 0.839 greater than 0.05. Firm Size does not moderate the effect of ITO on Profit Growth with a significance of 0.332 greater than 0.05. Firm Size does not moderate the effect of SG on Profit Growth with a significance of 0.223 greater than 0.05
Co-Authors Ahmad Fauzan Andykhatria, Andykhatria Aquarista, Muhammad Febriza Ariyanto, Edy Chablullah Wibisono Dadang Hermawan Dedi Usman Effendy Hadi, Zuhrupal Heni Pujiastuti Ilham Maulana Ismail, Moch. Jordan, Farhan Khaerul Aqbar Muammar Khaddafi Muksim, Muh. Nainggolan, Benhur Ngaliman, Ngaliman Ngudi Tjahjono Ningrum, Meisy Pujianti Nova Risdiyanto Ismail Pakpahan, Putri Elisabeth Pambudi, Kukuh Pratama Abdi Muhammad, Nur Purbo Suwandono Rachmat Bin Badani Tempo Risa, Fitria Robin Robin, Robin Satriawan, Bambang Uli Bastanta S, Citra Wicaksono, Leo Hutri