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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia Jurnal Energi Dan Manufaktur International Journal of Renewable Energy Development Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Rekayasa Mesin Jurnal Akuntansi Multiparadigma ROTOR: JURNAL ILMIAH TEKNIK MESIN International Conferences SDGs 2030 Challenges and Solutions JCES (Journal of Character Education Society) SENTIA 2016 Conference on Innovation and Application of Science and Technology (CIASTECH) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ASEAN Journal of Chemical Engineering The Indonesian Journal of Accounting Research Scientific Journal of Mechanical Engineering Kinematika Indonesian Journal of Electrical Engineering and Computer Science TECHNO-SOCIO EKONOMIKA International Journal of Mechanical Engineering Technologies and Applications (MECHTA) Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) International Journal of Renewable Energy Development
Nurkholis Hamidi
Departement Of Mechanical Engineering Brawijaya University, Malang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry 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 Mechanical Engineering Neuroscience Social Sciences Other

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Konsekuensi Ekonomik dari Regulasi Akuntansi Goodwill: Pengalaman Australia Nurkholis Nurkholis
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.45

Abstract

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.
PENGARUH DAYA PEMANASAN MICROWAVE OVEN TERHADAP KEKUATAN TARIK KOMPOSIT SERAT DAUN NANAS BERMATRIK EPOXY Redi Bintarto; Moch. Syamsul Ma’arif; Fransisca Gayuh Utami Dewi; Sugiarto Sugiarto; Nurkholis Hamidi; Pudya Heryana
Scientific Journal of Mechanical Engineering Kinematika Vol 6 No 2 (2021): SJME Kinematika Desember 2021
Publisher : Mechanical Engineering Department, Faculty of Engineering, Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/sjmekinematika.v6i2.207

Abstract

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.
Pemanfaatan sifat Wettability Minyak Nabati untuk meningkatkan Cleanability pada kasus Fouling Muhammad Akhlis Rizza; I Nyoman Gede Wardana; Nurkholis Hamidi; Widya Wijayanti
Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) 2017: Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.781 KB)

Abstract

Fouling menjadi permsalahan pada proses produksi di suatu industri, terutama industri yang memiliki prosesperpindahan panas. Fouling dapat mengurangi perpindahan panas yang terjadi. Oleh karena itu terjadinyafouling harus diatasi dengan cleaning yang cepat. Untuk mempercepat proses cleaning, terutama pada foulingdengan material droplet minyak nabati dapat dilakukan dengan memanfaatkan sifat wettability. Sifatwettability dapat diatur dengan mengatur temperatur pada droplet. Tujuan analisis ini adalah mengetahuifaktor-faktor yang berpengaruh pada wettability, sehingga dapat dipakai untuk memudahkan proses cleaning. Berdasarkan analisis, diperoleh kesimpulan bahwa wettability dipengaruhi oleh temperatur minyak nabatiserta kerataan permukaan substrate-nya.
CO-PYROLYSIS OF SCRAP TIRES (ST) DAN PLASTIK POLYPROPYLENE (PP): DISTRIBUSI PRODUK DAN PROPERTIS FISIK PYRO-OIL Ilyas Sofana; Widya Wijayanti; Nurkholis Hamidi
Jurnal Rekayasa Mesin Vol. 13 No. 3 (2022)
Publisher : Jurusan Teknik Mesin, Fakultas Teknik, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jrm.v13i3.952

Abstract

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.
Government Budgetary Slack (Case Study at The Directorate General of Highways Ministry of Public Works and Housing) Adestya Bismandoko Haryantono Putra; Nurkholis Nurkholis; Syaiful Iqbal
Eduvest - Journal of Universal Studies Vol. 3 No. 9 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i9.910

Abstract

The purpose of this study is to get an in-depth picture of how the practice of revenue budget gaps in the public sector can occur and the factors that drive it. This research uses qualitative research methods with a case study approach. Data collection was conducted through interviews and supported by documentation and direct observation, the informants involved in this study were managers responsible for the revenue budgeting process at each level. The practice of budget gaps is more aimed at avoiding the risk of not achieving the target, this is also because there is no reward and punishment system for achieving revenue targets. The results showed that pseudo-budget participation and information asympization triggered budget gaps. Factors The lack of strict supervision in the budgeting process and access to stagnant information make the budget gap continue to occur. The risk of this gap practice is that the organization does not know the true optimal potential and the loss of potential income from asset utilization.
Tata Kelola Perusahaan dan Kualitas Pengungkapan CSR Princilvanno Andreas Naukoko; Sutrisno T; Nurkholis Nurkholis; Erwin Saraswati
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7300

Abstract

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.
Premixed combustion of coconut oil in a hele-shaw cell Hadi Saroso; I.N.G. Wardana; Rudy Soenoko; Nurkholis Hamidi
International Journal of Renewable Energy Development Vol 3, No 3 (2014): October 2014
Publisher : Center of Biomass & Renewable Energy, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/ijred.3.3.155-160

Abstract

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.
Moderating Effect of Religiosity on the Relationship between Fraud Diamond and Accounting Fraud: Study on the Banking Sector of Indonesia Nurul Emil Safitri; Nurkholis Nurkholis; Zaki Baridwan
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.33772

Abstract

Objective – This study examines and analyzes the effect of fraud diamond on accounting fraud, with religiosity as the moderator, among management staff in the banking sector of Indonesia.Design/methodology – This study uses the primary data taken from a survey conducted on the employees and officials of 82 Regional Development Bank offices in Southeast Sulawesi, Indonesia. This study uses purposive sampling technique and 279 people were selected as respondents. This study applies quantitative method and uses 2 analysis techniques, multiple regression analysis and moderated regression analysis.Results – This study finds that the higher the pressure, opportunity, rationalization, and the capability at the workplace are, the higher the likelihood of accounting fraud to occur. Further, the result of moderation regression analysis indicates that religiosity weakens the effects of pressure and rationalization on accounting fraud, but it does not moderate the influence of opportunity and capability on accounting fraud.Research limitations/implications – Company leaders and staff to better understand personal and situational (organizational) factors—such as pressure, opportunity, rationalization, and capabilities—that can affect individuals to avoid accounting fraud behavior.Novelty/Originality – This paper presents the cases of accounting fraud caused by internal company parties and accounting fraud problems involving directors, managers, and employees. In this case, the aspects of pressure, opportunity, rationalization, and capability can be considered predictors of what affect individuals to commit accounting fraud. This is to reduce accounting fraudulence in the company. This claim is supported by those who are highly religious and are able to suppress fraudulent behaviors.
The Implementation of Asean Corporate Governance Scorecard on the Consumer Goods Industry: The Case of PT Unilever Indonesia Tbk. and PT Indofood Sukses Makmur Tbk. Raihan Ilyasa; Nurkholis Nurkholis
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2210

Abstract

Global economic outlook is increasingly worrying due to war, crisis and pandemic. During globalization, several countries are integrated to compete to develop and formulate economic areas that can compete and have selling points in the world market. ASEAN then formed a forum called the ASEAN Capital Market Forum (ACMF). In this forum, the ASEAN Corporate Governance Scorecard (ACGS) was created with the hope that it could be a solution to implementing Good Corporate Governance practices and increasing information transparency to the public. This research aims to analyze the implementation of the ACGS criteria in the two consumer goods companies that is included in the 50 companies with the largest capitalization in Indonesia, namely PT Unilever Indonesia Tbk. and PT Indofood Sukses Makmur Tbk. This research uses a qualitative method. The data analysis technique used is document content review. The data analysis procedure was carried out by classifying data and calculating weights using formulas for knowing the condition of ACGS implementation in each company. The result shows that implementation of the ASEAN Corporate Governance Scorecard which has been carried out at PT Unilever Indonesia Tbk. acquires a 80.7 score, while at PT Indofood Sukses Makmur Tbk. acquires a 62.6 score.
The Effect of Financial Distress, Audit Opinion, Management Turnover, and Profitability on Auditor Switching Ribka Apriliani; Nurkholis Nurkholis
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2211

Abstract

This research aimed to provide empirical evidence regarding the effect of financial distress, audit opinion, management turnover, and profitability on auditor switching in the manufacturing sector companies listed on the Indonesian Stock Exchange (IDX). The research uses logistic regression analysis considering that the dependent variable is dichotomous. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange. Data on this study were collected using purposive sampling from 39 manufacturing companies with the observation period from 2018 to 2021. The result of the study shows that financial distress and audit opinion affect auditor switching, while management turnover and profitability do not affect auditor switching.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Adestya Bismandoko Haryantono Putra Akhlis Rizza, Muhammad Alamsah, Azwar Alfonsus Jantong Amanah Hijriah Ana Pratiwi ANGGI FIRMANSYAH Anindito Purnowidodo Ari Wahjudi Aries Boedi Setiawan Aris Kurniawan Aris Subagiyo Astrada Astrada, Astrada Bambang Subroto Candra Trimandoko, Candra Dadang Hermawan Dedy Nataniel Ully Denny Widhiyanuriyawan Dian Dinanti Djoko Wahyudi Djoko Wahyudi Eko Ganis Sukoharsono Eko Siswanto Endang Mardiati Erwin Saraswati Faiz, Naufal Muhammad Farid Majedi Farid Majedi, Farid Fauzan Baananto Fransisca Gayuh Utami Dewi Fransiska Iing Mariandini Gatot Soebiyakto Gugus Irianto Gunawan Prayitno Habibulfalah, Endi Hadi Saroso Hadi Saroso Handono Sasmito I Nyoman Gede Wardana I.N.G. Wardana I.N.G. Wardana I.N.G. Wardana I.N.G. Wardana I.N.G. Wardana I.N.G.Wardana I.N.G.Wardana Ibadurrohman, Ibrahim Ahmad Ilyas Sofana ING Wardana Kusumaningsih, Haslinda Lilik Purwanti Lilis Yuliati Lilis Yuliati Made Aristia Prayudi Marali, Aryati Muhaymin Maulana , Syahrizal Mega Nur Sasongko Moch. Syamsul Ma'arif Moon, Park Jae Muhamad Bula Muhammad Satya Adhitama Munawir Munawir NadaFajar Nurmani'ah Widiarti Nindya Sari Nur Rachman Supadmana Muda Nurul Emil Safitri Nurul Fachriyah Pragiwaka, Rafif Ezrha Praswanto, Djoko Hari Princilvanno Andreas Naukoko Pudya Heryana Purbo Suwandono Purnami Purnami Purnami Raihan Ilyasa Ray Dewi Redi Bintarto Redi Bintarto, Redi Ribka Apriliani Roekhudin, Roekhudin Rudianto Raharjo Rudy Soenoko Rudy Soenoko Sabila, Adriazka Fasa Saputro, Nurhadi Sari, Martina Puspita Sepriyatno, Riswan Slamet Wahyudi Sofana, Ilyas Sudjito Soeparman Sugiarto Sugiarto Suluh Elman Swara Suroso, Yosephine Diajeng Janur Prasasti, As’ad Munawir, Suryaningrat, Muhammad Sutrisno T Syaiful Iqbal Teguh Dwi Widodo Trismawati Trismawati widya wijayanti Widya Wijayanti Widya Wijayanti Wignyanto Wignyanto Wijayanto, Vera Dwi Wijono Wijono Yenni Mangoting Yuliansyah, Fisal Yusuf Hendrawan Zaki Baridwan