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Penerapan PSAK Aset Tak Berwujud PT. Telekomunikasi Indonesia (Persero) Tbk Kurniawan, Aditya; Reza, Agnanda; Gusmiarni, Gusmiarni
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1391

Abstract

Penelitian ini meninjau penerapan akuntansi aset tak berwujud pada PT Telekomunikasi Indonesia (Persero) Tbk berdasarkan PSAK 19 (2014). Metode analisis isi digunakan dengan menelaah laporan keuangan 2020–2024. Fokus kajian mencakup pemisahan aset tak berwujud dan goodwill, pengungkapan masa manfaat, metode amortisasi, serta nilai tercatat. Hasil menunjukkan Telkom telah memenuhi tiga dari empat kriteria, kecuali pada aspek pemisahan goodwill. Temuan ini menegaskan perlunya peningkatan transparansi laporan keuangan.
In Silico Primer Design for geographical detection of Apis florea using Cytochrome c oxidase subunit 1 (COX1) gene Shullia, Nurul Insani; Kuswati, Kuswati; Kurniawan, Aditya; Fiarani, Hajar Syifa
Life Science and Biotechnology Vol. 1 No. 1 (2023): May
Publisher : Department of Biology, Faculty Mahematics and Natural Sciences, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/lsb.v1i1.40052

Abstract

The yellow dwarf honey bee, Apis florea are well distributed in South Asia to South East Asia. This species is expanded and introduce area from their original distribution. However, the distribution of this honey bee in Indonesia is unexplored. The cytochrome c oxidase subunit 1 (COX1) gene are success to detect original geographic of introduce A. florea found in Egypt. The A. florea specific primer of COX1 gene are needed to produce the molecular marker for geographical origin detection. Thus, this study aims to in silico design the COX1 gene primer of A. florea using Primer3 and Primer-BLAST. This study results the best candidate primer of Af6_COX1_F and Af6_COX1_R primers that start from 212 to 983 regarding the A. florea COX1 gene (NC_021401) and produce 772 bp of amplicon. The melting temperature of forward primer are 54. 63 and 55.58°C, GC content of 40 and 45%, GC clamp of 3 and 2 for forward and reverse primer, respectively. There are no secondary structure of those primer and 100% homolog with A. florea COX1 sequences, thus those primer is potentially as the geographical origin marker of A. florea.
Design of Moringa Leaf Dryer Based on Programmable Logic Control Laboratory Scale Yudha, Fitroh Anugrah Kusuma; Fadullah, Ikhsan Fakhri; Kurniawan, Aditya; Ardiyansyah, Nur
Formosa Journal of Science and Technology Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i8.10780

Abstract

Moringa plants can be found in most tropical and subtropical climates. In some parts of Indonesia, the plant is called kelor or marungga. People need the tree as a source of protein, vitamins, minerals, and carbohydrates. The plant contains more than 90 nutrients, antioxidants, and 8 essential amino acids, called the ‘elixir tree’. The problem with this plant is that its leaves are easily damaged when picked. One way to avoid this is to perform a drying process. This Moringa dryer consists of an inner cabinet made of aluminum and an outer side made of zinc. The cabinet measures 40 cm long, 35 cm wide, and 35 cm high, has three shelves arranged horizontally, and each shelf can dry between 100 grams to 200 grams of moringa leaves simultaneously. In addition, it has a heater consisting of two 125-watt heaters and two upper and lower fans. In the first experiment, Moringa leaves were dried for 9 hours at 40°C, yielding 30g of dried leaves from 100g of fresh leaves. The second experiment lasted 6 hours at 50 °C, yielding 30 g of dried leaves from 100 g of fresh leaves. Finally, the leaves were dried for 3 hours at 60°C, yielding 30g of dried leaves from the initial 100g. These results also show a large weight loss at various temperatures and durations. After calculating the percentage of weight loss, it was found that the leaves lost 70% of their weight. Outseal PLC can automatically control the drying process according to the pre-programmed program. Temperature and humidity sensors maintain the nutritional quality and texture of the moringa leaves produced by controlling the dryer environment appropriately. This tool can be used easily by users without requiring high technical skills.
CFD Simulation and Efficiency Analysis of Natural Gas Ejector-Booster System Kurniawan, Aditya; Nuzuladzmi, Rafida Nariswari; Afni, Amanda Lailia Nur
Prosiding Seminar Nasional Teknik Kimia "Kejuangan" 2023: PROSIDING SNTKK 2023
Publisher : Seminar Nasional Teknik Kimia "Kejuangan"

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Natural gas production involving several gas-well streams with different operating pressure creates a problem, especially for lower-pressure streams. Usually, a compressor unit is installed to enable a lower-pressure stream to tie in the higher-pressure stream. However, this solution requires high costs and investment related to compressor operation. Natural gas ejector provides an alternative, where a higher-pressure stream act as the motive fluid to withdraw the lower-pressure stream.  This work aims to simulate the flow inside the ejector using ANSYS Fluent CFD simulator. The model used is validated to published data by other authors. Ejector efficiency is calculated for several operating pressure and ejector geometry: ratio of mixing tube length to diameter. We found that the variation in L/D ratio of mixing tube in current study did not significantly affect the ejector performance. Conversely, it was strongly affected by both motive and suction pressure, where the entrainment ratio is generally higher for lower pressure ratio. On the other hand, the efficiency of ejector process exhibited an optimum behavior, where we obtained the highest efficiency of 26.7% at pressure ratio of 0.1765. Therefore, this result can be utilized as the recommended operating condition.
RELATIONSHIP OF ATTITUDE, KNOWLEDGE AND FAMILY SUPPORT FACTORS TO CHI-SQUARE TEST-BASED HYPERTENSION CONTROL EFFORTS Kurniawan, Aditya; Dewi Arini, Liss Dyah
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2023: Proceeding of the 4th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v4i1.3387

Abstract

Hypertension is one of the big challenges in Indonesia. Hypertension is a type of dangerous disease. The urgency of this research is the number of hypertension patients at the Ngoresan Community Health Center, Surakarta which is increasing every year. The objective problem in this research is the increase in the number of hypertension patients every year so that research is needed on the relationship between knowledge, attitudes and family support to efforts to control hypertension. The importance of this research is as an effort to control hypertension which continues to increase every year by means of interviews and distribution of brochures and key chain. The aim of this research is to analyze the factors of knowledge, attitudes and family support towards efforts to control hypertension in patients at the Ngoresan Community Health Center, Surakarta. The stages of this research are cross sectional approach. The sample consisted of 86 respondents. The sampling technique uses the accidental sampling method. The statistical test used is Chi-Square with (α=0.05). The results of this research are that there is a relationship between knowledge and efforts to control hypertension with a p-value = 0.003 (<α=0.05), there is a relationship between attitudes and efforts to control hypertension with a p-value = 0.011 (<α=0.05 ) and there is a relationship between family support and efforts to control hypertension with a p-value = 0.034 (<α=0.05).
The Perceptions of the Pre-service and In-service Biology Teachers on Artificial Intelligence in Biology Learning Kurniawan, Aditya; Hariyadi, Slamet; Prabowo, Abram Setyo; Savira, Nadyatul Ilma Indah
International Journal of Biology Education Towards Sustainable Development Vol 4, No 1 (2024)
Publisher : Gemilang Maju Publikasi Ilmiah (GMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53889/ijbetsd.v4i1.432

Abstract

This study aimed to determine the perceptions of pre-service biology teachers and in-service biology teachers on artificial intelligence in Biology learning. AI has recently become a new trend and has changed many aspects of life. Artificial intelligence allows machines to learn from experience, adapt to new inputs, and perform human-like tasks like ChatGPT, launched in Q4 of 2022. The survey method used in this study. We used a questionnaire from 42 respondents of in-service teachers and pre-service teachers, respectively. Selected teachers were senior high school biology teachers who have used the independent curriculum in their schools. This study showed that the pre-service biology teachers (69%) had higher perceptions than in-service biology teachers (40.5%). This result followed by AI usage; 28.6% of pre-service biology teachers and 7.1% of in-service biology teachers used AI daily. However, the pre-service and in-service biology teachers believed that AI could be implemented in the new curriculum to increase student achievement on biology subject. This study concluded that the perceptions of to use AI is still low. So, AI must be introduced to the pre-service and in-service biology teachers.
Design of 600 WP Solar Power Plant for Juice Vendors Through Off-Grid System Yudha, Fitroh Anugrah Kusuma; Riyanta, Bambang; Fadullah, Ikhsan Fakhri; Kurniawan, Aditya
Formosa Journal of Sustainable Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i8.10737

Abstract

Solar power plants (PLTS) generate electricity from the energy of solar photons. Solar cells, or solar cells made of crystalline silicon, are examples of solar panels that generate electricity through the photovoltaic effect. Thus, the construction of solar power plants (PLTS) is one of the right choices to save energy. The purpose of this study is to utilize the energy that is owned and to introduce it to the surrounding community.  The community has widely used solar power generation (PLTS) technology, one of the main components of solar power plants is solar photovoltaic technology, which is used to operate juice blenders, cup sealers, and energy-efficient lighting. PLTS functions as an alternative energy source to help juice traders. Based on solar energy for this off-grid system, it has a power capacity of 3 x 200 WP. This monocrystalline solar panel also has a 300 Ah VRLA battery, a 2000 W inverter, and a 50 A solar charger controller (SCC). In addition, the PLTS off-grid system for juice traders has blender equipment, cup sealers, and lighting with an average power rating of 600 Watts. With an efficiency calculation of 80%, this system can be fully used to support business operations. This study is to develop and Design a 600-watt peak Solar Power Plant using an off-grid system for juice vendors that costs Rp. 22,000,000, including all essential components and services needed to ensure that the system can operate properly
Meningkatkan Daya Saing UMKM Kuliner dengan Penyuluhan dan Pendampingan Sertifikasi Halal Hasanah, Erni Ummi; Yumarlin M. Z.; Lantarsih, Retno; Ardi, Iwan Aminto; Kurniawan, Aditya; Anugerah, Nabella Maya
Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Vol. 7 No. 1 (2025): Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JLS.v7i1.p11-22

Abstract

This activity aims to increase understanding and assist MSME players in Pleret Panjatan Kulon Progo in obtaining halal certification for their products through counseling and mentoring. This research uses the community service method which was carried out in the Pleret Panjatan Kalurahan Office Hall on September 19, 2024. The activity consists of three stages: planning, counseling, and mentoring. Resource persons from the Ministry of Religious Affairs of Bantul Regency provided material on halal certification and the application process through the SiHalal portal. Assistance is carried out directly to assist MSME players in the process of applying for halal certificates and fulfilling administrative requirements. This activity succeeded in increasing the understanding of culinary MSME players regarding halal certification, as well as motivating them to register their products through the SiHalal portal. In addition, the assistance helps MSME players in fulfilling administrative requirements, such as making a Business Identification Number (NIB), so that they can obtain a halal certificate. The limitation of this research lies in the relatively short implementation time, so that it has not been able to reach all MSME players in Pleret Panjatan Kalurahan as a whole. In addition, limitations in the initial data collection made some potential MSME actors not yet involved in this activity. This activity contributes to increasing the understanding and awareness of MSME actors in coastal areas regarding the importance of halal certification. This activity also makes a practical contribution to the halal certification process through the Free Halal Certificate (Sehati).
REVITALISASI MANAJEMEN WISATA KAWASAN SUNGAI MENUJU GREEN ENVIRONMENTAL SUSTAINABILITY DI LEMBAH OYO KEDUNGJATI, IMOGIRI, KABUPATEN BANTUL Wahyudi, Danang; Raharti, Rini; Prasetyanto, Hermawan; Sukamto, Sukamto; Kurniawan, Aditya; Ummi Hasanah, Erni; Sherly Aryanti; Oktaviane Rara Ayuningtias; Selfi Julian Friski; Nurina Rahmalia
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program pemberdayaan wilayah ini dilaksanakan di Dusun Kedungjati, Selopamioro, Imogiri, Bantul dengan tujuan meningkatkan kemandirian ekonomi masyarakat melalui pengembangan wisata Lembah Sungai Oyo dan UMKM Sekarjati Mulyo. Kegiatan difokuskan pada peningkatan kapasitas pengelola wisata, perbaikan infrastruktur, inovasi produk UMKM, serta penerapan teknologi tepat guna dan digital marketing. Melalui kolaborasi perguruan tinggi dan masyarakat, program ini diharapkan mampu memperkuat daya saing ekonomi lokal, menciptakan lapangan kerja, dan mewujudkan pariwisata berkelanjutan berbasis potensi lokal.
Artificial Intelligence-Based Assessment Training to Improve Teacher Competence Meilina, Ike Lusi; Maryani, Maryani; Ernasari, Ernasari; Badarsila, Adinda Citra; Nurhidayat, Rojabita Dwirgahayu; Kurniawan, Aditya
Jurnal Pemberdayaan Masyarakat Vol 5, No 1 (2026)
Publisher : Yayasan Keluarga Guru Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46843/jpm.v5i1.683

Abstract

The integration of technology, particularly Artificial Intelligence (AI), into learning assessment plays a pivotal role in improving the effectiveness of education. However, the digital competence gap has caused teachers at MTs. Hidayatul Mubtadi’in Jember will still predominantly use conventional assessments. This community service program aims to improve teachers’ professional competencies in designing AI-based assessment instruments. The implementation method combines the development of 4D model materials (Define, Design, Develop, Disseminate) with Direct Instruction and Cooperative Learning model training, which 22 teachers followed. The evaluation instruments included an AI assessment guidebook validation sheet, competency tests, and participant satisfaction questionnaires. The results of the activity show that the developed AI Assessment Guidebook is valid, with a score of 82.00. The effectiveness of the training is evident from the high level of participant understanding, with an average post-test score of 88.67 and a participant satisfaction rating of 89.56 (Very Good). Implicitly, this training significantly contributed to developing teacher competency, as participants can now independently create a variety of questions and assessment rubrics using AI. This program recommends continuous technological adaptation to support the digital madrasah (Islamic school) ecosystem.
Co-Authors Afni, Amanda Lailia Nur Anjar Sri Ciptorukmi Nugraheni Anugerah, Nabella Maya Ardi, Iwan Aminto Ardiyansyah, Nur Avido Yuliestyan Azmia, Fadhlan Barrul Badarsila, Adinda Citra Bambang Riyanta, Bambang Bevo Wahono Bhisma Murti Boni Swadesi Buinda , Meista Bilgis Dewi Arini, Liss Dyah Dhendy Zaki Ridwan Ernasari, Ernasari Erni Ummi Hasanah Fadullah, Ikhsan Fakhri Farida Indriani Fiarani, Hajar Syifa Gandakusuma, Imo Gusmiarni, Gusmiarni Hasanah, Erni Ummi Hazimizzufar, Ahnaf Helmy Mukti Himawan, Helmy Mukti Hermawan Prasetyanto Herviansyah, Wildan Zanuar Ike Lusi Meilina Joko Pamungkas Kamalia Fikri Khamdani, Haris Kholilatul Wardani, Kholilatul Kuswati Kuswati Lazuardi, Muhammad Daffa Liss Dyah Dewi Arini Luky Adrianto M.Z, Yumarlin Maharani, Nadia Devi Maryani Maryani Muhajir Muhajir, Muhajir Muhamad Soleh Mujiyana Mujiyana Munandar, Syaiful Nadyatul Ilma Indah Savira Nanda Wulandari, Nanda Nurhidayat, Rojabita Dwirgahayu Nurina Rahmalia Nurul Insani Shullia Nuzuladzmi, Rafida Nariswari Oktaviane Rara Ayuningtias perwitasari Prabowo, Abram Setyo Pramadewi , Indrianti Pratiknyo, Avianto Kabul Raharti, Rini Rahman, Muhammad Budi Nur Ramadhan, Muhammad Redo Reny Yuniasanti Retno Lantarsih Reza, Agnanda Santosa, Tito Hadji Agung Sari, Mey Reza Selviana Selfi Julian Friski Sherly Aryanti Slamet Hariyadi Sosiati, Harini Sukamto Sukamto Suminto, Joko Suwardi Syafitri, Try Ssa Devi Tamtomo , Didik Taryo Totok Suwanda Ummi Hasanah, Erni Wahyudi, Danang Warso Warso, Warso Widodo Widodo Wulandari, Mutiara Yayuk Fatmawati, Yayuk Yudha, Fitroh Anugrah Kusuma Yulius Deddy Hermawan Yumarlin M. Z. Yusuf, Yusmardhany