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Perancangan dan Implementasi Pembangkit Listrik Tenaga Mikrohidro (PLTMH) untuk Mendukung Ketersediaan Energi Berkelanjutan di Kampung 17, Desa Batulawang, Jawa Barat Muhammad Zaidan Taftazani; Surya Chandra Kusuma; Benedictus Dimas Cahyo Priastono; Tsabit Arasyid; Firman Alfarisi; Sigit Hermawan; Marsya Royani Jannah; Muhammad Ridwan
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): November: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i4.6927

Abstract

Micro-Hydro Power Plant (MHPP) is a renewable energy solution suitable for remote rural areas with river flow availability. This study was carried out in Kampung 17, Batulawang Village, West Java, through the Community Service Program of HMM ITPLN, by designing and implementing a simplified MHPP system. The analysis indicates a hydraulic power potential of 1.511 kW with an effective head of 3.08 m and a discharge of 0.005 m³/s. Of this potential, the maximum utilized power reached 1.108 kW, equivalent to 73.32% of hydraulic energy utilization. The system is capable of producing approximately 26.6 kWh per day or around 798 kWh per month, matching the total demand of 12 households and one mosque in Kampung 17. If this demand were supplied by the national grid (PLN) under the R-1/TR 1300 VA category at Rp1,444.70 per kWh, the monthly cost would amount to approximately Rp1,152,870. Hence, the MHPP enables annual savings of around Rp13.8 million while ensuring local energy independence
Improving MSME Performance Based on Digital Marketing, Intellectual Capital, Product Innovation and Competitive Advantage Arista, Sintha Wahyu; Hermawan, Sigit
Jurnal Manajemen Bisnis Vol. 16 No. 2: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v16i2.25192

Abstract

Research aims: Using influence and route analysis tests, this study will examine how digital marketing, intellectual capital, item innovation, and competitive advantage have been used to boost the achievement of micro, small, and medium-sized enterprises (MSMEs).Design/Methodology/Approach: The researchers in this study used a quantitative research strategy based on survey data. Due to its sheer size and employment density, the food and beverage industry in East Java is chosen as the study's population of micro, small, and medium-sized enterprises (MSMEs). Probability sampling is the method used for the sampling. Various tests are employed in data analysis, including validity, reliability, hypothesis, and route analysis.Research findings: Based on the findings, digital marketing, intellectual capital, and item innovation are factors that impact MSME achievement and competitive advantage to a lesser extent. Furthermore, MSMEs' success is partially impacted by digital marketing, intellectual capital, and item innovation, all of which contribute to their competitive edge.Theoretical Contribution/Originality: This study addresses a gap in the literature by investigating the factors that contribute to the improvement of achievement for micro, small, and medium-sized enterprises (MSME), specifically looking at the effects of digital marketing, intellectual capital, and item innovation. Here, variables such as market domination, new item development, IQ, and internet advertising come into play. By exploring how this generation's digital marketing and intellectual capital function, the study adds to the field's knowledge.Practitioners/Policy Implications: Findings from this research stress the need for a multi-faceted strategy to boost MSME performance, rather than a singular emphasis on digital marketing, ICM, item innovation, and competitive advantage. With this in mind, it is anticipated that MSME players would devise plans that incorporate these four aspects in order to improve market competitiveness and welfare.Research Limitations/Implications: Although the results are significant, there are a number of caveats to this study. It is possible that the study's geographical scope and the industries it examined are too narrow. The success of micro, small, and medium-sized enterprises (MSME) in areas such as digital marketing, IP, item innovation, and competitive advantage could differ in different regions and sectors. Hence, due to variations in technical infrastructure, resources, and markets, it is possible that not all MSMEs or locations may be completely served by this study's findings.
The Effect of Application of Teacher Centered Learning, Cooperative Learning and E-Learning Methods on Students' Understanding of Accounting Learning: Pengaruh Penerapan Metode Teacher Centered Learning, Cooperative Learning Dan E-Learning Terhadap Pemahaman Mahasiswa Pada Pembelajaran Akuntansi Diana Septy Mega Altino; Sigit Hermawan
Academia Open Vol. 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.3.2020.1184

Abstract

This research aims to know the influence of the application of a method of teacher centered learning cooperative learning and E-learning againt understanding a student on the learning accounting. The variables examined in this study is teacher centered learning, cooperative learning and understanding a student. This study used a quantitative approach with the collection of data technique using the questionnaire. Sample is all the accounting students semester 6 and 8 had embarked on a course called accounting as many as 200 students .The method of analysis data used in this research was multiple linear regression. Based on the research and discussion done, can be summed up and can be concluded The application of teacher centered learning cooperative learning and E-learning to depend on the understanding a student on the learning accounting partial and simultaneous
The Effect of Emotional Intelligence and Learning Environment on College Stress of Accounting Students with Self Efficacy as an Intervening Variable at Muhammadiyah University of Sidoarjo: Pengaruh Kecerdasan Emosional, Dan Lingkungan Belajar Terhadap Stres Kuliah Mahasiswa Akuntansi Dengan Self Efficacy Sebagai Variabel Intervening Di Universitas Muhammadiyah Sidoarjo Eka Putri Sayekti; Sigit Hermawan
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1930

Abstract

This study has a background problem of the number of students who are stressed from college to the point of committing suicide and failing to graduate from college. The purpose of this study was to determine the effect of emotional intelligence, and the learning environment on student lecture stress in accounting with self efficacy as an intervening variable at the University of Muhammadiyah Sidoarjo, either directly or indirectly. The sample used in this study were accounting students at the Muhammadiyah University of Sidoarjo. The analytical tool used is the Partial Least Square analysis with validity and reliability tests of both the outer model and the inner model using the Smart PLS program. Primary data is obtained from questionnaires whose measurements use a Likert scale. The results showed that emotional intelligence has an effect on the self-efficacy of accounting students at the Muhammadiyah University of Sidoarjo. The learning environment affects the self-efficacy of accounting students at the Muhammadiyah University Sidoarjo. Emotional intelligence affects college stress in accounting students at Muhammadiyah University Sidoarjo. The learning environment has an effect on college stress in accounting students at the Muhammadiyah University of Sidoarjo. Self-efficacy has an effect on college stress in accounting students at Muhammadiyah University Sidoarjo. Emotional intelligence affects college stress mediated by self-efficacy of accounting students at Muhammadiyah University Sidoarjo. Learning environment affects college stress mediated by self-efficacy of accounting students at Muhammadiyah University Sidoarjo
Financial Accountability in the Micro, Small and Medium Enterprises Sector During the Covid-19 Pandemic : Akuntabilitas Keuangan Pada Sektor Usaha Mikro Kecil dan Menengah di Masa Pandemi Covid-19 Mayang Novita Sari; Sarwenda Biduri; Sigit Hermawan
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2329

Abstract

This study aims to find out how financial accountability is in the Micro, Small and Medium Enterprises sector during the Covid-19 Pandemic. This research was conducted on 4 MSMEs located in Wunut village, Porong district, Sidoarjo regency. The four MSMEs that are used as objects in this research are Bags and Wallets MSMEs where each of these MSMEs has produced quite a lot of goods every day. In addition to selling local products that are quite attractive to buy, these MSMEs have also been running their business for a long time. There are even some of these MSMEs which are hereditary. However, MSMEs in Wunut village are run without any accounting activity in it. Some of the MSMEs that have been interviewed by researchers admit that they have not implemented financial accountability in the business they run. This study seeks to understand the form of financial accountability carried out by the MSME sector during the Covid-19 pandemic. This research was conducted using a qualitative method using an interpretive paradigm. The results of research on financial accountability in the MSME sector are mostly not standardized and are in the form of single entry accounting.
The Effect of Institutional Ownership, Company Size, Research And Development (R&D) on Extent Intellectual Capital Disclosure: Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Riset And Development (R&D) Terhadap Extent Intellectual Capital Disclosure Nourma Ninil Alfariza; Sigit Hermawan
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2553

Abstract

This study aims to determine the Effect of Institutional Ownership, Company Size, Research And Development (R&D) on Extent Intellectual Capital Disclosure (Studies on High IC Intensive manufacturing companies listed on the IDX in 2015-2018). The sampling method used is purposive sampling method. The number of companies sampled in this study are 12 High IC Intensive Manufacturing Companies Listed on the IDX for the 2015-2018 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that institutional ownership has an effect on Extent Intellectual Capital Disclosure. Firm size has an effect on Extent Intellectual Capital Disclosure. Influential R&D Extent Intellectual Capital Disclosure. Institutional ownership, company size, research and development affect the Extent Intellectual Capital Disclosure.
Money, Gender, and Self-Efficacy: Ethical Perceptions of Accounting Students: Uang, Gender, dan Diri Sendiri: Persepsi Etika Mahasiswa Akuntansi Jihan Fadhila; Sigit Hermawan
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3284

Abstract

This study aimed to investigate the impact of love of money, gender, and socio-economic status on the ethical perceptions of accounting students, while considering self-efficacy as an intervening variable. A quantitative approach was adopted, and a total of 134 respondents from Muhammadiyah University of Sidoarjo were selected using a stratified random sampling method. Structural Equation Modeling (SEM) based on Variance - PLS was utilized for hypothesis analysis. The findings revealed that love of money did not significantly affect ethical perceptions, whereas gender and socio-economic status exhibited significant effects. Furthermore, self-efficacy was found to significantly influence ethical perceptions, acting as a mediator between love of money and ethical perceptions, as well as socio-economic status and ethical perceptions. However, gender did not have a direct or significant effect on self-efficacy. These results contribute to the understanding of factors influencing ethical perceptions among accounting students and highlight the importance of considering self-efficacy as a mechanism through which love of money and socio-economic status affect ethical decision-making. Highlights: The role of self-efficacy: Self-efficacy plays a significant mediating role in the relationship between love of money, socio-economic status, and ethical perceptions of accounting students. Gender differences in ethical perceptions: Gender was found to have a notable impact on the ethical perceptions of accounting students, indicating the need for further exploration of gender-related factors influencing ethical decision-making. Socio-economic status and ethical perceptions: The study highlights the influence of socio-economic status on the ethical perceptions of accounting students, emphasizing the importance of considering socio-economic factors in ethical education and training for future accountants. Keywords: Love of Money, Gender, Socio-Economic Status, Ethical Perceptions, Self-Efficacy
SAK-ETAP's Impact on Financial Reports in Batik SMEs, Sidoarjo Regency: Dampak Implementasi Akuntansi Berbasis SAK-ETAP pada Laporan Keuangan UKM Batik Tulis di Kabupaten Sidoarjo. Fibriani Awalia Ramadhani; Sigit Hermawan
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3422

Abstract

The problem that is often faced by SMEs is the lack of knowledge in making financial reports due to a lack of knowledge about accounting science. In addition, SMEs have limited time in making financial reports. Therefore, SMEs need to know the financial statements based on SAK ETAP. So that they can record business transactions with financial statements. Starting from journals, ledgers, income statements and balance sheets. The purpose of this study was to find out how the implementation of accounting based on SAK-ETAP on the quality of financial reports in small and medium-sized Batik Tulis in Sidoarjo. The object of this research is UKM Batik Tulis Jetis Sidoarjo. Researchers conducted observations and interviews with batik SME actors to identify the financial statements of SMEs. Test the validity of the data using a triangulation test. Technical analysis of the data uses four stages, namely data collection, data extraction, data display, and conclusion drawing. Based on interviews with SMEs making batik in Sidoarjo, no one has yet implemented SAK ETAP for their business financial records. On average they only record transactions that occur, without making financial statements. Highlights: Lack of accounting knowledge: SMEs face challenges in making financial reports due to a lack of understanding of accounting principles. Limited time: SMEs often struggle to allocate sufficient time for creating financial reports amidst their other business responsibilities. Implementation gap: The research highlights that the SMEs in the batik industry in Sidoarjo have not yet adopted SAK ETAP for their financial records, focusing only on recording transactions without producing comprehensive financial statements. Keywords: SMEs, financial reports, SAK ETAP, batik industry
Understanding Introductory Accounting: Locus, Emotion, Learning, and Interest Nexus: Menggali Nexus Locus of Control, Emotional Intelligence, Proses Pembelajaran, dan Minat Belajar: Studi Kuantitatif tentang Pemahaman Mata Kuliah Akuntansi Dasar. Dwi Auliyah; Sigit Hermawan
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3467

Abstract

This study investigates the influence of locus of control, emotional intelligence, and the learning process on the understanding of introductory accounting courses, while also exploring the moderating role of interest in learning. A nonprobability purposive sampling method was employed to gather responses from 131 accounting students enrolled in the fourth semester of 2019 at Muhammadiyah University of Sidoarjo. The collected data was analyzed using a data quality test and Moderated Analysis Regression (MRA) with SPSS version 18 for Windows. The findings reveal that locus of control, emotional intelligence, and the learning process positively and significantly affect the understanding of introductory accounting courses. However, interest in learning was found to have no moderating effect on the influence of locus of control or emotional intelligence, while it did moderate the influence of the learning process. These findings contribute to the understanding of the factors impacting the comprehension of introductory accounting courses, emphasizing the importance of locus of control, emotional intelligence, and the learning process, as well as the role of interest in learning in the educational context. Highlights: The study examines the impact of locus of control, emotional intelligence, and the learning process on understanding introductory accounting courses. It investigates whether interest in learning moderates the relationship between these factors and comprehension of the subject. The findings highlight the significance of locus of control, emotional intelligence, and the learning process in enhancing the understanding of introductory accounting courses, emphasizing the role of interest in learning as a moderator. Keywords: Locus of Control, Emotional Intelligence, Learning Process, Interest in Learning, Introductory Accounting Courses.
Fintech Adoption for SME Development: Perceived Usefulness and Ease of Use: Pengaruh Persepsi Kebermanfaatan dan Kemudahan Penggunaan terhadap Adopsi Fintech untuk Pengembangan UMKM: Bukti dari Sidoarjo Fitriah Sukandar; Sigit Hermawan
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3469

Abstract

This study examines the impact of perceived usefulness and ease of use on the adoption of financial technology (fintech) for the advancement of small and medium enterprises (SMEs) in Sidoarjo. Employing a purposive sampling technique, data was collected from 100 respondents using primary sources. Multiple linear regression analysis was conducted with SPSS 25 to analyze the data. The findings reveal that perceived usefulness significantly influences fintech adoption, while the perception of ease of use also plays a significant role. These results underscore the importance of enhancing the perceived value and ease of utilization of fintech solutions in promoting their adoption among SMEs. The study's implications emphasize the need for policymakers, financial institutions, and technology providers to focus on designing user-friendly fintech platforms and enhancing their perceived value to foster SME development and growth. Highlights: Fintech adoption drives SME development: This study examines the impact of perceived usefulness and ease of use on the adoption of financial technology (fintech) by small and medium enterprises (SMEs). It explores how fintech adoption can contribute to the growth and development of SMEs. Perceived usefulness influences fintech adoption: The findings indicate that SMEs are more likely to adopt fintech when they perceive it as beneficial. Understanding the perceived usefulness of fintech solutions is crucial for encouraging their adoption and potential benefits for SMEs. Ease of use facilitates fintech adoption: The study reveals that the perception of ease of use has a positive impact on fintech adoption. Enhancing the user-friendliness of fintech solutions can play a significant role in increasing their adoption rates among SMEs, enabling them to leverage the benefits of digital financial services. Keywords: Fintech adoption, SME development, Perceived usefulness, Ease of use, Sidoarjo
Co-Authors A'rasy Fahruddin Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Ahmad, Aufa Ainun Mala Nabila Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Ali Zainuri Rahmadhani Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita Benedictus Dimas Cahyo Priastono Bryan Eka Chandra Pratama Rulidha Cicik Suciati Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Dhea Wulan Arianti Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Retno Furi Diana Septy Mega Altino Dina Ananda Nur Amalia Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Dwi Anjani Dwi Auliyah Dwi Maya Rahmawati Eby Amelia Hariati Eka Putri Sayekti Eka, Bryan Eko Satriyo Hadi Nata Elsaviyanto, Yumna Almnas Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Faiza , Nur Hidayatul Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Fifi Khumairo Firdaus, Arsy Maulana Firman Alfarisi Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitriah Sukandar Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Kristika, Intan Dharma Lina Rahma Wati Lintang Pratama Putra Andika Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan M. Farid Hilmi Najim Maf’ulah, Afiyah Nurul Mariya Ulfa Marsya Royani Jannah Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mazin Daffa Miranda, Wiji Amelia Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Ridwan Muhammad Saleh Muhammad Yusuf Habibie Muhammad Zaidan Taftazani Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah nur diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo raditya koesdijarto putra Rahmawati A., Silviana Rangga Mahesa ranny buggy wahyu Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Reza Dwi Juniar Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rizza Nur Rahayu Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu S Sriyono Sabillah, Natasya Saiful Ukamah Salsa Billa Rahma Imania Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Setyawardani, Lydia Shinta Didin Hari Mariana Shintya Wardani Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sultan Akhsanuddin Adillah Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Syafa Vania Ulhaq Tri Yuda Lesmana Tsabit Arasyid Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri Vera Firdaus Very M, Mufti Rosyid Vicky Dwi Hariyanto vinsa adi laksana Wardani, Shintya Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati Zatul Karamah Ahmad Baharul Ulum