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Implementation of PSAK 64 in Indonesian Oil and Gas Companies under Production Sharing Contracts Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Jahrizal, Jahrizal; Dalil, M; Arief, Dodi Sofyan; Koto, Jaswar; Musa, Sulaiman; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.5115

Abstract

This study seeks to identify best practices, uncover implementation gaps, and provide recommendations to improve the quality and comparability of financial reporting in the sector. This study employs a qualitative case study approach to gain an in-depth understanding of the implementation of PSAK 64 in Indonesian oil and gas companies operating under the Production Sharing Contract (PSC) model. The sample is selected using purposive sampling, focusing on companies that: Operate in the upstream oil and gas sector in Indonesia, are governed by the PSC model, and have published financial reports in accordance with PSAK 64. The study findings reveal that while companies generally comply with the basic requirements of PSAK 64, there is considerable variation in the interpretation and application of specific provisions, particularly those related to the recognition, measurement, and disclosure of exploration and evaluation (E&E) assets. This study contributes to the accounting literature by highlighting how a single standard (PSAK 64) can be applied differently based on the contractual and regulatory environment.
Empowering Farmers Through a Practical and Energy-Efficient Goat Feed Chopping Machine Dalil, M; Arief, Dodi Sofyan; Jahrizal, Jahrizal; Junaedi, Achmad Tavip; Susanti, Wilda; Tendra, Gusrio; Renaldo, Nicholas; Koto, Jaswar; Musa, Sulaiman; Wahid, Nabila; Cecilia, Cecilia
International Conference on Business Management and Accounting Vol 2 No 2 (2024): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i2.5075

Abstract

This initiative is part of a broader commitment to support rural agricultural development through technological innovation and knowledge transfer. Through workshops, demonstrations, and direct community involvement, this program will not only provide access to the feed chopper but also equip farmers with the skills and understanding needed to adopt and sustain its use. This community service project was designed using a participatory and problem-solving approach, integrating technical innovation with local knowledge to empower goat farmers. This community service initiative successfully introduced a practical and energy-efficient goat feed chopping machine to a rural farming community. The machine effectively addressed key challenges in manual feed preparation, including time consumption, labor intensity, and inconsistency in feed size. This initiative demonstrates that small-scale engineering solutions, when aligned with local needs and capacities, can significantly advance rural development and agricultural sustainability.
Computational Analysis of the influence of Two Circumferential Grooves on Performance of Journal Bearing with Palm Oil as Lubricant Asral, Asral; Arief, Dodi Sofyan; Sherif, Jamaluddin Md; Junaidi, Abd Khair
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 14 No 1 (2014): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36842/jomase.v14i1.467

Abstract

This study compares the performance of a bearing with surface waviness liner to a plain bearing. Both bearings are functioned with palm oil as lubricant so that the potential advantages of the journal bearings could be identified. CFD analysis is developed to predict the numerical data for full film lubrication condition. A bearing of 60 mm in diameter with its ratio of length to diameter is 0.5, a clearance 250µm, and 200µm of wave amplitude is simulated. Semi circular wavy surface produces better results in term of load capacity than the plain journal bearing for a small eccentricity. The load carrying capacity is influenced by the increasing in speed of the shaft and the eccentricity ratio.
Automatic Control System Design of the Threshing Station Model, Case Study in PT. Perkebunan Nusantara V-PKS Sei Galuh Hamzah, Amir; Arief, Dodi Sofyan; Sihombing, Galuh Leonardo; Andri, Andri
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 45 No 1 (2017): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2389.387 KB) | DOI: 10.36842/jomase.v45i1.180

Abstract

This paper presents a design for the automatic control system of the threshing station model using PLC Zelio smart relay. Threshing station is a station where a process of separation palm kernel from the bunch by way of slamming into a rotating drum. The threshing station model is a shape which resembles of the threshing station palm oil mill of PT. Perkebunan Nusantara V- PKS Sei Galuh, it has been scaled 1:8. PLC (Programmable Logic Controller) is a microprocessor based on instrument that can be programmed to control the machining process automatically. This system design has 2 inputs and 3 outputs. The inputs are push button to turn on and turn off of the works system and a rotary encoder sensor to detect rotating screw conveyor. The outputs are 3 units of DC motors. The programming language is used the ladder diagram by using the Software Zelio Soft 2. This system includes design of ladder diagram program, design of control system on auto feeder and design of rotary encoder sensor. The result of this design is revealed that auto feeder runs automatically turn on for 60 seconds and turn off for 30 seconds, continuously. The sensor works with voltage is 4.4 Volt at the moment un-stunted and 0.1 Volt when the stunted.
Management of Motorcycle Workshops of SMEs Scale Based on Information System Arief, Dodi Sofyan; Susilawati, Anita; Simaskot, Johar; Badri, Muftil; Dalil, M.
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 47 No 1 (2017): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4025.546 KB) | DOI: 10.36842/jomase.v47i1.177

Abstract

The good workshop management must also be supported by a properly administration, in order to record all the resources that become workshop assets. Moreover, the motorcycle workshop also conducts spare parts sales to complete the replacement needs of broken vehicle spare parts. This study aims to analyze and design a workshop information system for Small and Medium Enterprises (SMEs) engaged in the field of repairing of motorcycle. Generally, the SMEs scale of motorcycle workshops in this research still uses a simple management system and manually in presenting the data required by the workshop. This it make difficult and inconvenient for the owner of a SMEs scale of motorcycle workshop. Sequence, it is necessary to optimalize the management system from the simpler manual system to be computerized. Stages of the method in this study: (1) survey of general workshop management SMEs scale, (2) do analysis of data obtained during the survey and provides input for workshop management based on 5S method, (3) to design and create information systems and databases using PHP (Hypertext Preprocessor) as the programming language and MySQL as the database. The approach of the 5S (Sort, Straighten, Shine, Standardize, Sustain) and creating an information system can manage equipments and properly administration in SMEs scale of motorcycle workshops. Therefore, they can help to optimize streamline the services and administration activity of SMEs scale of motorcycle workshops.
Fracture Surface of OPEFB Fiber Reinforced Polymer Composites-Polymeric Foam Sandwich Panels under Static Loading Conditions Badri, Muftil; Arief, Dodi Sofyan; Johanes, Erik Sitio; Rahmat, Ridho Zarli
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 48 No 1 (2017): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2898.043 KB) | DOI: 10.36842/jomase.v48i1.171

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The fracture surface of oil palm empty fruit bunch (OPEFB) reinforced polymer composites sandwich panels depends on different fibers treatment was experimentally investigated under static loading conditions. The static uniaxial tensile and flexural loading for three treatment modes on OPEFB fibers was implemented using servo hydraulic material testing machine. The microstructure was observed using SEM observation in order to better understand damage mechanism during the stress of polyester phase. SEM observation on fracture surface can provide important information for research and development as well as fracture analysis. It was found that fracture modes were considerably different for these composites. OPEFB fibers was soaked with 5% NaOH solution for 2 hours are not removed from the matrix composite. It means the interface bonds of OPEFB fibers can be controlled against the polymer matrix. Damage to polymer matrix interface and OPEFB fiber are boiled with water at temperatures of 50º C to 80º C for 30 minutes due to flexural test.
Imaging and Programming Based Computation of Logistic Package Volumes Application on Automatic Mail Machines Prayitno, Adhy; Shiddiq, Minarni; Arief, Dodi Sofyan; Mirdanies, Midriem; Ayunita, Dyna
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 62 No 1 (2018): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.287 KB) | DOI: 10.36842/jomase.v62i1.150

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At present the determination of weight and volume has been widely used to assist in the process of determining costs for freight forwarding services. Shipping costs are determined by the weight of the goods, but the weight of the goods consists of two types, namely actual weight and volume weight. The weight of the weighing will be used directly if the item or box is small, but if the item is large but the weight is real then the weight of the volume will be used. Algorithms that combine triangulation and 2D measurement techniques can be used to build 3D surfaces so they can measure the volume of a product. Determination of volume in the optical scoring system can be done using the laser triangulation method and the area of 2D image measurement, then using a computer algorithm to get the results of 3D images to determine the volume of the object. The calculation process used in this study uses MATLAB software. MATLAB is the most efficient software for matrix-based numerical calculations and is widely used in mathematical calculations, development and algorithms, programming modeling, prototyping and simulation, data analysis, exploration and visualization, numerical and statistical analysis, and technical application development. The results of the study using MATLAB include students becoming more interested in learning and more independent in learning mathematics, can visualize data graphically to help analyze the data analyzed, and help in modeling the characteristics of variations in fuel mixtures which include density, viscosity, dynamic and kinematic viscosity.
Instalasi Penjernih Air Di Desa Buluh Cina, Kecamatan Siak Hulu, Kabupaten Kampar Putri Nawangsari, Putri Nawangsari; Martin, Awaludin; Arief, Dodi Sofyan; Akbar, Mustafa; Mintarto, Mintarto; Saputra, Doni
Jurnal Pengabdian UntukMu NegeRI Vol. 7 No. 1 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i1.4658

Abstract

Buluh Cina Village, Siak Hulu District, Kampar Regency has problems with the availability of clean water. The water that residents use comes from dug/drilled wells that smell of sulfur. This water condition is not under the drinking water requirements standardized by the Indonesian Ministry of Health through Permen Kes No. 492/MENKES/PER/IV/2010. There needs to be a solution to overcome the problem of the availability of clean water in Buluh Cina Village. The solution is to install the water filter for clean and healthy water. The Mechanical Engineering Lecturer Team at the University of Riau facilitated the water filter, which would be installed in Buluh Cina Village with a storage tank capacity of ±10,000 liters. Water-filtered results are not smelled of sulfur and are by the drinking water quality standards following Permen Kes No. 492/MENKES/PER/IV/2010.
Automatic Control of Bottle Contents and Separation of Empty Bottles in Packaging Process Using Programmable Logic Controller Siemens S7-1200 Imnadir, Imnadir; Junaidi, Abdul Khair; Arief, Dodi Sofyan; Dalil, M
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 68 No 2 (2024): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36842/jomase.v68i2.368

Abstract

Filling liquid into bottles with the same volume is an important part of product packaging. All packaged bottles must be filled per a product's provisions. A device is needed to control the contents of the bottles from a certain distance or from outside the bottles by moving on the conveyor track. So that the bottles can be automatically filling the same volume continues to the packaging process. To be able to control the contents of the bottle automatically and properly may need a tool and a control program. This research was carried out to be able to control the contents of transparent bottles, using a Siemens S7-1200 PLC, so that a system for controlling bottle contents quickly and precisely, which helps the production process run smoothly. The main components used in this research were the Siemens S7-1200 Programmable Logic Controller, Omron E3S-DB sensor, and pneumatic cylinder. The result showed the Control Module Program 1 successfully detected empty bottles and rejected them properly. Control module program 2 successfully moves the pneumatic cylinder to move the cylinder continuously until the stop button was pressed. The module 3 programs succeeded in moving the cylinder, which was limited to only 10 repeated movements until it stopped.
Analysis of Workbench Flatness Measurement and Product Result of 3 Axis CNC Router Machine Junaidi, Abdul Khair; Mendofa, Dyon Shaputra; Arief, Dodi Sofyan
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 67 No 3 (2023): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36842/jomase.v67i3.349

Abstract

The development of technology in the industrial sector is increasing rapidly, especially the application of computers in the field of machinery. Demands from consumers who want good quality workpieces, precision, completed in a short time and in large quantities, will be easier to work with a CNC Router machine. Surface flatness is an absolute thing that must be considered in the machining process, especially the 3 Axis CNC Router machine. This type of research is an experimental research, using Dutch teak wood as a workpiece with a height of 15 mm, a length of 100 mm and a width of 80 mm, the machining process uses a 3 Axis CNC Router Machine. The flatness of the workbench is first measured, then the product is prepared with a depth of 2 mm in the product area. The research uses a variation of the spindle speed of 600 rpm, 800 rpm and 1000 rpm. After that, measurements are taken to obtain the flatness value. Measuring flatness using a Dial indicator measuring instrument with accuracy (1 µm). The best product flatness test or the lowest value is (32.00 µm) obtained from the spindle speed of 1000 rpm and the most uneven product evenness is (56.00 µm) obtained from the spindle speed of 600 rpm, knowing the effect of the flatness value of the workbench on the product flatness value 3 Axis CNC Router Machine, that the flatter the workbench, the flatter the product results. The results of the research can be used to refine machining strategies to achieve optimal machining.
Co-Authors Abdul Khair Junaidi Achmad Tavip Junaedi Adhy Prayitno Adhy Prayitno Adhy Prayitno, Adhy Afrizal, Efi Agus Reforiandi Agus Reforiandi Agus Surya Permana Agus Surya Permana Akbar, Mustafa Amani, Nahrul Amir Hamzah Amri Pahlevi Amries Rusli Tanjung Andri Andri Anita Susilawati Anjananda Vitodi Asral, Asral Athiyyah Rieke Hisana Athiyyah Rieke Hisana Atmaja, Hikmah Aulia Rahman Awaludin Martin Ayunita, Dyna Barib Bramawira Bayu Wiguna Brilliant Yosef Pandapotan Cecilia, Cecilia Choir, Mustofa Dalil, M Dalil, M. Dalil, M. Darmansyah Darmansyah Deni Pranata Dian Haryanto Dinova, Alfito Doni saputra Dyna Ayunita Eko Jadmiko Eko Jadmiko Elgi Oki Andeska Erizal Hamdi Ervan Kurniawan Fauzul Hamdi Siregar Fikri Aulia Firdaus M Fitra, Edy Galuh Leonardo Sihombing Gamal Fiqih Handonowarih Gusrio Tendra Hendri Yanto I Gusti Bagus Wiksuana Ida Ayu Putu Sri Widnyani Ihsan, Rizki Al Ikhsan Rahman Husein Ilyandi, Rifki Imnadir, Imnadir Indro Parma Iskandar, Anwar Iwan Kurniawan Jahrizal Johanes, Erik Sitio Junaidi, Abd Khair Keno Widodo Koto, Jaswar Koto, Jaswar Kurnia, Andry M. Dalil M. Dalil Mendofa, Dyon Shaputra MERRY SISKA Mhd Irvan Irwana Midriem Mirdanies Midriem Mirdanies Minarni Minarni Minarni Shiddiq, Minarni Mintarto, Mintarto Muflihana, Afdila Muflihana, Afdila Muftil Badri Muhammad Anjar Arrohman Muhammad Arif Munirah, M. Musa, Sulaiman Nicholas Renaldo Novry Harryadi Okazar, Okazar Putri Nawangsari, Putri Nawangsari Rahmat Hidayat Rahmat, Ridho Zarli Roni Salambue Saputra, Rachman Sarmaini Fridawaty SATRIYAS ILYAS Sherif, Jamaluddin Md Shodikin, Shodikin Sihombing, Galuh Leonardo Sihotang, Samsul Bahri Simaskot, Johar Sinta Afria Ningsih Sitio, Erik Johanes Solih, Aji Mahmud Sugianto, Irwan Suhardjo Sukemi Indra Saputra Sukma Aditya Syafri, Syafri Syahru ramadonal Tekad Indra Pradana Abidin, Tekad Indra Pradana Toni Darji Veronica, Kristy Wahid, Nabila Wilda Susanti Zulfebri Zulfebri