Articles
<![CDATA[Konsekuensi Ekonomik dari Regulasi Akuntansi Goodwill: Pengalaman Australia ]]>
<![CDATA[Nurkholis Nurkholis]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.45
<![CDATA[This study focuses on revealing the economic consequences of goodwill accounting regulation in Australia. It attempts to achieve three main purposes: (1) to reveal the relationship between bonus compensation plans and managers’ agreement/disagreement with Australian goodwill accounting standard, AASB 1013, (2) to examine the relationship between acquisition made by companies and managers’ agreement/disagreement with the accounting standard, and (3) to test whether there is a significant difference between managers’ and public accountants’ agreement/ disagreement with the standard. Data of this research were gathered through mail survey. Respondents participated include 80 accounting managers of publicly listed companies and 70 public accountants which, altogether, represent 50% response rate. The quantitative approach (independent sample t-test and ANOVA) is used to address the research questions. This study reveals that the goodwill accounting regulation in Australia has had economic consequences which have been evident by the finding that managers with bonus compensation plan showed greater disagreement (compared with managers without bonus compensation plan) in the duration of twenty years allowed to amortize goodwill. This is supported by further evidence that managers have shown significantly stronger disagreement with the goodwill standard compared to public accountants which were less likely to be affected by the goodwill accounting regulation.]]>
<![CDATA[PENGARUH DAYA PEMANASAN MICROWAVE OVEN TERHADAP KEKUATAN TARIK KOMPOSIT SERAT DAUN NANAS BERMATRIK EPOXY ]]>
<![CDATA[Redi Bintarto]]>;
<![CDATA[Moch. Syamsul Ma’arif]]>;
<![CDATA[Fransisca Gayuh Utami Dewi]]>;
<![CDATA[Sugiarto Sugiarto]]>;
<![CDATA[Nurkholis Hamidi]]>;
<![CDATA[Pudya Heryana]]>
<![CDATA[ Scientific Journal of Mechanical Engineering Kinematika Vol 6 No 2 (2021): SJME Kinematika Desember 2021 ]]>
Publisher : <![CDATA[Mechanical Engineering Department, Faculty of Engineering, Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/sjmekinematika.v6i2.207
<![CDATA[This study aims to determine the effect of microwave oven heating power on pineapple leaf fiber on the tensile strength of epoxy matrix composites. In this study, the composite reinforcement used was pineapple leaf fiber without treatment and pineapple leaf fiber heated using a microwave oven with 250W, 440W, and 715W power for 15 minutes after being given 6% NaOH immersion for 2 hours. The composite manufacturing method used is the vacuum assisted resin infusion method. Tensile testing was carried out on pineapple leaf fiber reinforced composite specimens according to ASTM D638-01 standard. The results showed that the higher the heating power of the microwave oven, the higher the tensile strength of the composite due to the better adhesion between the fiber and the epoxy matrix. The highest tensile strength was obtained in the pineapple leaf fiber-reinforced composite with a heating power of 715W of 147.9 MPa, then heating with a power of 440W of 136.6 MPa, heating with a power of 250W of 125.5 MPa, and the lowest on specimens of pineapple leaf fiber composite without treatment of 107.1 MPa. In addition, the SEM results also show that the surface roughness of the fiber increases with the addition of heating power and the wettability results also show that the wettability between the fiber and the epoxy matrix is getting better as the heating power of the microwave oven increases.]]>
<![CDATA[CO-PYROLYSIS OF SCRAP TIRES (ST) DAN PLASTIK POLYPROPYLENE (PP): DISTRIBUSI PRODUK DAN PROPERTIS FISIK PYRO-OIL ]]>
<![CDATA[Ilyas Sofana]]>;
<![CDATA[Widya Wijayanti]]>;
<![CDATA[Nurkholis Hamidi]]>
<![CDATA[ Jurnal Rekayasa Mesin Vol. 13 No. 3 (2022) ]]>
Publisher : <![CDATA[Jurusan Teknik Mesin, Fakultas Teknik, Universitas Brawijaya ]]>
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DOI: 10.21776/jrm.v13i3.952
<![CDATA[Plastic waste and scrap tires (ST) have now become pollution that harms the environment in various cities around the world if not managed properly. As pollutants, the two types of waste are actually very interesting to manage because they contain hydrocarbon elements so that they can be processed and have the potential to become alternative fuels. This study aims to determine the effect of co-pyrolysis of scrap tires (ST) and polypropylene (PP) plastic on the distribution of products in the form of oil and char/charcoal. The pyrolysis process was carried out at a temperature of 450℃ for 90 minutes using a fixed bed pyrolysis reactor with ST:PP mixing variations, namely 9:1, 8:2, 7:3, 6:4, and 5:5. The maximum pyrolysis product yield in the form of oil as much as 40.7 Wt% was obtained at a 6:4 mixing variation followed by a 7:3 (36.7 Wt%) mixing variation, then a 5:5 variant (36 Wt%), after that an 8:2 variant (34.3 Wt%) and the last is the 9:1 mixing variation with a total of 28.3 Wt%. For the maximum pyrolysis product in the form of char as much as 42.6 Wt% obtained at 9:1 mixing variation followed by 7:3 mixing variation (41 Wt%) after that 8:2 variant with 38.7 Wt%, then 6:4 with the amount of 27.7 Wt%, and the last is the mixing variation of 5:5 to obtain the char result of 18.3 Wt%. Physical properties of pyro-oil in the form of density and calorific value will also be shown in this study.]]>
<![CDATA[Tata Kelola Perusahaan dan Kualitas Pengungkapan CSR ]]>
<![CDATA[Princilvanno Andreas Naukoko]]>;
<![CDATA[Sutrisno T]]>;
<![CDATA[Nurkholis Nurkholis]]>;
<![CDATA[Erwin Saraswati]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.7300
<![CDATA[Adanya kewajiban perusahaan untuk melakukan kewajiban sosial dan lingkungan, pihak manajemen perusahaan cenderung menggunakan pengungkapan CSR sebagai salah satu strategi untuk legitimasi perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh dari tata kelola perusahaan terhadap kualitas pengungkapan CSR. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kuantitatif dengan menggunakan model analisis regresi panel. Penelitian ini menganalisis 29 perusahaan pertambangan yang terdaftar di BEI dengan total 174 observasi. Hasil penelitian membuktikan bahwa tata kelola perusahaan dapat meningkatkan kualitas pengungkapan CSR perusahaan. Penting bagi perusahaan untuk tetap mempertahankan dan mengembangkan pengelolaan tata kelola yang transparan kepada para stakeholder agar dapat mengidentifikasi resiko dan merumuskan strategi dalam menanggulangi resiko sosial dan lingkungannya. Pada akhirnya CSR perusahaan yang sesuai akan memperoleh legitimasi dari para pemangku kepentingan karena telah memenuhi ekspektasi para pemangku kepentingan.]]>
<![CDATA[Premixed combustion of coconut oil in a hele-shaw cell ]]>
<![CDATA[Hadi Saroso]]>;
<![CDATA[I.N.G. Wardana]]>;
<![CDATA[Rudy Soenoko]]>;
<![CDATA[Nurkholis Hamidi]]>
<![CDATA[ International Journal of Renewable Energy Development Vol 3, No 3 (2014): October 2014 ]]>
Publisher : <![CDATA[Center of Biomass & Renewable Energy, Diponegoro University ]]>
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DOI: 10.14710/ijred.3.3.155-160
<![CDATA[Coconut oil combustion characteristic is observed experimentally by evaporating oil in the boiler then mix it with air before being burned at various equivalence ratios in the Hele-shaw cell. The result shows that, coconut oil tends to break into glycerol and fatty acid due to hydrolysis reaction producing the flame propagation, where the fatty acid flame propagates first then glycerol flame. Micro-explosion occurs when moisture from fatty acid combustion is absorbed by glycerol and higher heating due to higher flame speed produces more micro-explosion.]]>
<![CDATA[Performance of low cost sensor temperature logger in double jacket reactor vacuum distillation ]]>
<![CDATA[Djoko Wahyudi]]>;
<![CDATA[Wignyanto Wignyanto]]>;
<![CDATA[Yusuf Hendrawan]]>;
<![CDATA[Nurkholis Hamidi]]>
<![CDATA[ Indonesian Journal of Electrical Engineering and Computer Science Vol 33, No 3: March 2024 ]]>
Publisher : <![CDATA[Institute of Advanced Engineering and Science ]]>
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DOI: 10.11591/ijeecs.v33.i3.pp1424-1435
<![CDATA[Heat transfer occurs due to the difference in temperature between the system and its surroundings. The effect of temperature can affect various aspects of the refining process, including efficiency, selectivity, reaction kinetics, and the quality of the final product. This study aims to analyze heat transfer in a double-jacket reactor by measuring temperature data taken using a temperature data logger system. Prototype low cost-effective temperature monitoring for double jacket reactor vacuum is this system integrates an Arduino Mega 2560, a type K thermocouple, amplifier MAX 6675 module, and an SD card data logger to measure and record reactor temperature for 30 minutes. The temperature data obtained is used to calculate the heat transfer and analyze the heat transfer characteristics of the reactor. Heat transfer analysis based on measured temperature data is able to provide insight into the characteristics of heat transfer in the observed system and can identify hot spots and heat transfer energy in the system. Thus, the temperature data logger used in the double jacket reactor in the vacuum distillation system can produce accurate data and information, and this system has broad application potential in temperature monitoring in various fields.]]>
<![CDATA[Peran Unsur Meta-Utaut, Penerimaan Paylater dan Persepsi Penggunaan Terhadap Antropomofisme Indonesia ]]>
<![CDATA[NadaFajar Nurmani'ah Widiarti]]>;
<![CDATA[Nurkholis Nurkholis]]>;
<![CDATA[Lilik Purwanti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i1.30186
<![CDATA[Purpose: Applying the integration of UTAUT and MTAM theories, this study investigates the acceptance and usage of paylater from the Indonesian anthropomorphism perspective. Methodology/approach: Quantitative research strategy using methods for gathering data via questionnaires. Using the Lameshow formula, which yields 384.16, the sample size was calculated and rounded to 400 individuals. The combined strategy of the SEM-ANN method is used in this study's data analysis. Findings: The research presented here demonstrates that behavioral intentions are mostly determined by their performance expectations. The elements of effort expectancy, social influence, facilitating condition, hedonic motivation, habit, and trust in shaping user behavioral intentions all support this. However, perceived risk and perceived cost have the effect of decreasing behavioral intention to use. One of the things that encourages usage behavior is its goal. Practical implications: This empirical study breaks out the paylater adoption-influencing aspects from an Indonesian social perspective. IT developers can create user-friendly or widely approved paylater applications in this approach. Originality/value: This study builds pricing value components by combining the UTAUT and MTAM methodologies with structural equation modeling (SEM) and analysis of neural network (ANN) techniques. In recognizing connections that are linear and non-linear. ]]>
<![CDATA[ANALISIS KARAKTERISTIK SUDUT PENYEMPROTAN BIODIESEL PALM OIL MELALUI PENAMBAHAN VARIASI KONSENTRASI METANOL ]]>
<![CDATA[Suryaningrat, Muhammad]]>;
<![CDATA[Sasongko, Mega Nur]]>;
<![CDATA[Hamidi, Nurkholis]]>;
<![CDATA[Saputro, Nurhadi]]>
<![CDATA[ Jurnal Rekayasa Mesin Vol. 15 No. 1 (2024) ]]>
Publisher : <![CDATA[Jurusan Teknik Mesin, Fakultas Teknik, Universitas Brawijaya ]]>
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DOI: 10.21776/jrm.v15i1.1211
<![CDATA[This study aims to determine the effect of adding methanol as an additive to biodiesel to the spray angle on the diesel fuel injector. The material used in this study was palm oil biodiesel and added methanol with a concentration variation of 5%; 10%; 15%; 20% and 25% of the volume of the mixture (500 mL). The first step is mixing methanol and biodiesel according to the variables (B100; B100M5; B100M10; B100M15; B100M20 and B100M25). Next, the mixture is injected into the simulation of the combustion chamber through the injector nozzle, then the fuel that enters the simulation of the combustion chamber is recorded with a high-speed camera so that an image of the spray angle is obtained. Based on the method that has been carried out, it is found that the addition of variations in the concentration of methanol has an effect on the fuel spray angle. The higher the concentration of methanol added to biodiesel, the greater the spray angle of the fuel mixture. Spray angle for B100; B100M5; B100M10; B100M15; B100M20 and B100M25 are 7.5018o; 10.4018o; 11.8462o; 13.6052o; 14.0148o; and 14.6206o, approximately. This is because with the addition of methanol with higher levels, the mass of oxygen gas will be even greater. The greater the mass of oxygen in the fuel, the easier it is for the fuel to burn.]]>
<![CDATA[PYROLYSIS OF CORN COB BIOMASS TOWARD GASEOUS PRODUCTS ON SMALL CAPACITY REACTOR ]]>
<![CDATA[Yuliansyah, Fisal]]>;
<![CDATA[Hamidi, Nurkholis]]>;
<![CDATA[Sasongko, Mega Nur]]>
<![CDATA[ International Journal of Mechanical Engineering Technologies and Applications Vol. 5 No. 1 (2024) ]]>
Publisher : <![CDATA[Mechanical Engineering Department, Engineering Faculty, Brawijaya University ]]>
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DOI: 10.21776/MECHTA.2024.005.01.9
<![CDATA[Corn waste is the result of agricultural production that can be further utilized and get additional economic for the community. Waste Corn cab is one of Indonesia abundant biomass apart from. The utilization of biomass by implementing pyrolysis process can be viable solution. This study aims to observe the determination corn cab pyrolysis using HCL-bentonite activation and without bentonite towards syngas product (CH4-H2-CO-CO2). Updraft reactor was utilized for 30 minutes pyrolysis process. We used MQ4, MQ8, MQ7 coupled with Arduino UNO for measuring CH4, H2, CO2 and CO in ppm unit. Compared without bentonite, the result showed that methane (CH4) gas production increased. In addition, we found also that hydrogen (H2) gas increased respectively. Not mention, the content of CO increased.]]>
<![CDATA[THERMOGRAVIMETRIC ANALYSIS OF PULVERIZED RICE HUSK WASTE CATALYTIC COMBUSTION WITH NATURAL ZEOLIT ]]>
<![CDATA[Hamidi, Nurkholis]]>;
<![CDATA[Yuliati, Lilis]]>;
<![CDATA[Purnami, Purnami]]>;
<![CDATA[Faiz, Naufal Muhammad]]>
<![CDATA[ International Journal of Mechanical Engineering Technologies and Applications Vol. 5 No. 2 (2024) ]]>
Publisher : <![CDATA[Mechanical Engineering Department, Engineering Faculty, Brawijaya University ]]>
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DOI: 10.21776/MECHTA.2024.005.02.7
<![CDATA[Rice husk is a type of agricultural waste that generated from rice production activities. The number continues to increase in line with the increasing food needs of the people in Indonesia. This study aims to determine the effect of the addition of natural zeolite as a catalyst and to determine the effect of natural zeolite mass percentage variation in the mixture on rice husk waste catalytic combustion by using the thermo gravimetric analysis method. The results of this study show that there is an effect of adding natural zeolite catalysts with the mass percentage of natural zeolite variations on the combustion characteristics and activation energy of each mixture. Increasing the mass percentage of natural zeolite catalysts can affect the reaction process become faster and minimize the effort required, but it was found that if the amount of natural zeolite catalyst is too much, it only adds to the heating load which causes slower reaction. The mixture of rice husks with 10% natural zeolite catalyst is the most optimal mixture because it has the lowest required activation energy value and the combustion reaction phases are achieved at a lower temperature than 5% and 15% mass percentage variations.]]>
