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All Journal DIKSI EKUIVALEN - Pendidikan Matematika Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Media Mesin: Majalah Teknik Mesin Majalah Ilmiah Material, Komponen dan Konstruksi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Bisnis (Inovbiz) Jurnal Riset Terapan Akuntansi utile: Jurnal Kependidikan Edunesia : jurnal Ilmiah Pendidikan Distilat: Jurnal Teknologi Separasi Swara Patra : Majalah Ilmiah PPSDM Migas Jurnal Simki Pedagogia Proceedings Series on Physical & Formal Sciences International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Riset Akuntansi dan Bisnis Indonesia SENTRI: Jurnal Riset Ilmiah Prosiding University Research Colloquium Jurnal Bhuwana Jurnal Akuntansi Trisakti Bulletin of Applied Mathematics and Mathematics Education Nanggroe: Journal Of Scholarly Service Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) Scientica: Jurnal Ilmiah Sains dan Teknologi Nanggroe: Journal of Scholarly Service
dwi purwanto
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Efektivitas Pendampingan dan Penyuluhan Perpajakan dalam Mengatasi Surat Permintaan Penjelasan Atas Data dan/atau Keterangan (SP2DK) Pada Wajib Pajak di PT Pilar Teknologi Solusi, Cipondoh Rachmawan, Mochamad Aditia; Purwanto, Dwi; Wungo, Yosef Tari; Saputri, Alzulin Olvica; Gunawan, Ester Hanna; Sugiyanto, Sugiyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 8 (2024): November
Publisher : Yayasan Daarul Huda Kruengmane

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

Abstract

This research aims to evaluate the effectiveness of tax assistance and counseling in dealing with Letters of Request for Explanation of Data and/or Information (SP2DK) for taxpayers at PT Pilar Teknologi Solusi, Cipondoh. SP2DK is a letter issued by the Directorate General of Taxes (DJP) as a form of request for clarification of tax data and information that is deemed insufficient or not in accordance with applicable tax regulations. This research uses a descriptive approach with qualitative methods to analyze the influence of tax assistance and counseling on increasing taxpayer understanding and compliance in responding to SP2DK. The research results show that tax assistance and counseling provided by a team of tax experts can increase taxpayers' understanding of their tax obligations. Apart from that, this activity also helps taxpayers provide accurate and timely explanations regarding the data and information requested in the SP2DK. The majority of taxpayers at PT Pilar Teknologi Solusi showed a positive response to this mentoring and counseling program, which had an impact on reducing the number of SP2DK received and increasing the level of tax compliance at the company. From these results, it can be concluded that tax assistance and counseling has a very important role in reducing the risk of tax disputes and ensuring taxpayers fulfill their tax obligations correctly. Therefore, it is recommended that the tax assistance and counseling program be expanded and increase its effectiveness to achieve better tax compliance in the future.
How word-image relationships in children's picture books adapt across levels: A multimodal analysis Al Farisi, Muhamad Fanni; Kushartanti, Bernadette; Purwanto, Dwi
Diksi Vol. 33 No. 1: DIKSI (MARCH 2025)
Publisher : Fakultas Bahasa, Seni, dan Budaya, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/diksi.v33i1.82907

Abstract

Children’s picture books apply a levelling system to adjust linguistic complexity according to the reader’s developmental stage. Despite having constitutive elements of text and images, their interdependent relationships within this system receive less attention. While the relationships of texts and images in picture books have been extensively studied, there is still a gap in understanding how these relationships adapt across different reading levels. Applying Halliday’s systematic functional linguistics (2004), Kress and Leeuwen’s multimodal approach (2021), and Nikolajeva and Scott’s approach to picture books (2006), this research qualitatively and quantitatively examined thirty-four text-image pairs from two children’s picture books at low and high reading levels. This study aimed to reveal whether such an adaptation exists and, if so, to what extent. The findings confirm that an increasing complexity in text-image relationships. The lower-level picture book exhibits three types of text-image relationships: enhancing, complementary, and counterpointing. The higher-level book, however, shows four types, incorporating a contradictory relationship alongside the other three. These findings suggest that the increasing complexity in children’s picture books occurs not only in linguistic aspects but also within multimodal relationships between texts and images, highlighting the need for picture book authors and educators to design or select picture books that progressively introduce multimodal complexity.
Pengaruh Pembacaan Temperature Dalam Tangki Untuk Menghitung Volume Standar Tangki Timbun T-117 Sebagai Acuan Kuantitas Pertasol CA Erlinda, Riska Melati; Salsabila, Rahma Putri; Purwanto, Dwi
Swara Patra Vol 15 No 1 (2025): Swara Patra : Majalah Ilmiah PPSDM Migas
Publisher : Pusat Pengembangan Sumber Daya Manusia Minyak dan Gas Bumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37525/sp/2025-1/671

Abstract

Pengukuran volume standar tangki dilakukan pada tangki timbun T-117 sebagai acuan kuantitas produk. Tangki timbun T-117 termasuk tangki jenis fixed roof tank dengan tangki berbentuk silinder dan atap berbentuk kubah. Tangki ini digunakan untuk menyimpan hasil produk pertasol CA sebelum didistribusikan kepada konsumen. Penentuan volume standar berfungsi untuk mengkonversi volume minyak pada tangki ke dalam bentuk volume standar. Dasar yang digunakan dalam pengolahan data menggunakan standar yang dikeluarkan oleh American Standar Testing and Material (ASTM) dan American Petroleum Institute (API). Pada volume standar tangki menjadi acuan proses jual beli produk minyak bumi. Kesalahan pembacaan temperatur akan mengakibatkan perubahan hasil volume produk yang dihasilkan. Hal tersebut dapat merugikan pihak penjual maupun pembeli dikarenakan perbedaan volume standar dan mengakibatkan losses pada pendapatan hasil produksi. Pada jurnal ini penyusun melakukan perhitungan untuk mengetahui pengaruh pembacaan dan pengambilan data temperatur dalam tangki pada volume standar tangki. Apabila terjadi kesalahan pembacaan temperatur dalam tangki, setiap kesalahan turun 1°C dari pembacaan seharusnya dengan rentang temperatur 28°C - 31°C didapatkan rata-rata penambahan volume standar sebesar 31,90266 L sedangkan kesalahan pembacaan naik 1°C dari pembacaan seharusnya dengan rentang temperatur 31°C - 34°C didapatkan rata-rata pengurangan volume standar sebesar 31,25736 L.
PENGARUH KECURANGAN LAPORAN KEUANGAN, KINERJA KEUANGAN DAN SUSTAINABILITY DISCLOSURE  TERHADAP NILAI PERUSAHAAN Purwanto, Dwi; Lastanti, Hexana Sri
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22139

Abstract

This study aims to determine the impact of financial statement fraud, financial performance and sustainability disclosure on firm value. Using financial data from technology companies listed on the Indonesia Stock Exchange between 2020 and 2023, this study employs a panel data regression method. The results of this study are show that financial statement fraud has a negative impact on firm value, while financial performance proxied by profitability ratios and solvency ratios has a positive impact. However, financial performance proxied by liquidity as well as sustainability disclosure actually has a negative impact, which indicates that investors in Indonesia have not fully considered sustainability reports in firm value.
EVALUASI PENGARUH KONDISI OPERASI KOLOM FRAKSINASI C-1 TERHADAP KUALITAS PRODUK SOLAR DI PPSDM MIGAS CEPU Amalia, Rizqi Dwinanda; Larasati, Niken; Zamrudy, Windi; Purwanto, Dwi
DISTILAT: Jurnal Teknologi Separasi Vol. 11 No. 2 (2025): June 2025
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/distilat.v11i2.6715

Abstract

Kolom fraksinasi yang berada di PPSDM MIGAS Cepu mengalami keterlambatan dalam maintenance dengan umur pemakaian yang sudah lama, sehingga untuk mengetahui alat dapat berjalan baik atau tidak maka diperlukan evaluasi kinerja kolom fraksinasi untuk menghindari terjadinya losses yang menimbulkan kerugikan perusahaan. Tujuan dari penelitian ini adalah untuk mengidentifikasi cara mengevaluasi kinerja dan efisiensi pada kolom fraksinasi C-1 kilang PPSDM MIGAS Cepu serta mengetahui pengaruh kondisi operasi kolom fraksinasi C-1 berdasarkan uji analisis kualitas (Density, Distilasi 90% Volume Penguapan, Flash Point, Pour Point, dan Color). Penggunaan metode dalam penelitian ini adalah kuantitatif dan percobaan. Pendekatan kuantitatif untuk melihat hubungan 2 variabel antara kondisi operasi kolom fraksinasi C-1 dengan hasil produk solar. Hasil data yang dikumpulkan secara kuantitatif dilihat untuk menghitung presentase efisiensi dari kolom fraksinasi C-1 yang dilihat hubungannya dengan hasil analisa produk solar berdasarkan 5 uji parameter yang dibandingkan berdasarkan keputusan spesifikasi DIRJEN MIGAS No. 146.K/10/DJM/2020. Pengujian tersebut terdiri dari density, distilasi 90% vol. penguapan, flash point, pour point, color. Hasil perhitungan yang diperoleh dari efisiensi panas pada kolom fraksinasi C-1 pada 2022 sebesar 73,08% dan heat lossnya sebesar 26,92%, sehingga kolom fraksinasi C-1 masih bekerja cukup baik karena batas minimum efisiensi panas pada kolom fraksinasi adalah 70% dengan batas maksimal heat loss sebesar 30%, sehingga kolom fraksinasi C-1 masih berjalan normal dan layak digunakan mengingat umur alatnya yang sudah kuno. Hasil analisis uji laboratorium produk solar pada tanggal 21-27 Februari 2022 menunjukkan bahwa produk solar dalam keadaan on spec.
SEJARAH GCG DI INDONESIA (1998-2023): MEMBANGUN KEPATUHAN DAN KESADARAN PERUSAHAAN Purwanto, Dwi; Herlina, Fitria; Saputri, Alzulin Olvica; Nursyamsu, Uus; Holiawati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430282

Abstract

This study aims to analyze the development of Good Corporate Governance (GCG) in Indonesia during the 1998–2023 period, particularly in relation to corporate compliance and awareness in implementing GCG principles. The research adopts a descriptive approach using the Foucauldian method and relies on secondary data consisting of documents and official statements. The development of GCG in Indonesia is categorized into two main periods following major economic crises. The first is the Asian Financial Crisis in 1998, and the second is the Global Financial Crisis in 2008. Despite ongoing efforts, challenges remain in the implementation of GCG in Indonesia. One notable issue is the financial scandal involving Jiwasraya in 2018, which was attributed to poor GCG practices and weak oversight by the Financial Services Authority (OJK). This scandal reflects a broader problem of inadequate corporate compliance and low awareness of the importance of GCG in preventing fraud within companies. The study concludes that the development of GCG in Indonesia has shown progress, particularly in terms of regulatory frameworks. Quantitatively, from 1998 to 2023, more than 15 major policies and regulations have been issued to strengthen GCG implementation. Key regulations explicitly discussed in this article include the General Guidelines for GCG (KNKG 2001, 2006, 2021), the Minister of State-Owned Enterprises Regulation No. PER-01/MBU/2011, which was later revised to PER-09/MBU/2012 and subsequently replaced by PER-2/MBU/03/2023. In addition, several regulations from the Financial Services Authority (OJK) are highlighted, such as POJK No. 21/POJK.04/2015, POJK No. 17/2023, and POJK No. 73/POJK.05/2016, which was later amended by POJK No. 43/POJK.05/2019. Keywords: Good Corporate Governance, Kepatuhan dan Kesadaran Perusahaan, Regulasi GCG
Predicting financial distress in Indonesian life insurance companies with classification methods and synthetic features generation Purwanto, Dwi; Prastyo, Dedy Dwi
Bulletin of Applied Mathematics and Mathematics Education Vol. 5 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/bamme.v5i1.13114

Abstract

Financial problems in life insurance companies can become serious if not addressed immediately. Companies experiencing financial distress, for instance, are unable to meet their obligations to pay their liabilities. A company can be categorized as experiencing financial distress when it has an RBC ratio of less than 120%—based on regulation by the Indonesian Finance Service Authority—or ROA < 0 (suffering loss). Therefore, financial distress prediction is carried out to assess the company's current financial condition so that it can be handled early. In this study, we aimed to predict financial distress of Indonesian life insurance companies. We utilized the Support Vector Machine (SVM) classification method, Generalized Extreme Value Regression (GEVR), and Extreme Gradient Boosting (XGB) and by incorporating synthetic feature generation in variable selection. The results of financial distress prediction obtained the best model that can predict the financial condition of life insurance companies in Indonesia at each size, where for sizes 0 and 1, the XGB model with variable selection produces accuracy values of 98.00% and 94.10%, respectively, and AUC values of 100% and 87.40%. Then, at size 2, we can use Stepwise Generalized Extreme Value Regression with accuracy and AUC results of 90.20% and 82.60%, respectively. Each addition of size to the time window classification results tends to reduce the model's performance in predicting the financial condition of life insurance companies in Indonesia.
Career Guidance Media in Vocational High Schools: A Literature Review of Its Role in Enhancing Students' Career Readiness Puspitasari, Desty Ratih; Ariani, Dian; Pangestu, Divan Robi; Purwanto, Dwi; Amaliyah, Fitri
Edunesia : Jurnal Ilmiah Pendidikan Vol. 6 No. 3 (2025)
Publisher : Research, Training and Philanthropy Institution Natural Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51276/edu.v6i3.1207

Abstract

This study is a narrative literature review aiming to identify and summarize various research findings related to media use in career guidance services at Vocational High Schools (SMK). By examining 41 scholarly articles published over the past ten years, this study presents key themes that have captured researchers' attention, including: the need for and development of career guidance media, the effectiveness of digital media in supporting career planning, the impact of guidance services on students' career readiness, student-centered guidance approaches, and the alignment of career programs with labor market demands. The findings reveal that career guidance media are not merely supplementary tools but essential strategies to bridge students with the ever-changing demands of the workforce. Technological advancements have stimulated innovation in career guidance services, such as digital applications, interactive media, e-modules, online counseling management systems, and approaches based on multiple intelligences and interest-talent profiling, proving effective in facilitating exploration and decision-making. Furthermore, collaboration among school counselors, students, and industry stakeholders is crucial for successful career services. This study recommends that career guidance in vocational schools be adaptive, technology-integrated, and aligned with 21st-century competencies to enhance graduates' employability.
Peningkatan Hasil Belajar Siswa dengan Menggunakan Model Pembelajaran Student Team Achievement Division (STAD) pada Mata Pelajaran IPA di Sukabumi Irna Khaleda Nurmeta; Purwanto, Dwi; Sutisnawati, Astri
utile: Jurnal Kependidikan Vol. 8 No. 2 (2022): utile: Jurnal Kependidikan
Publisher : FKIP Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jut.v8i2.1664

Abstract

Penelitian ini bertujuan untuk meningkatkan hasil belajar siswa dengan menggunakan model pembelajaran Student Team Achievement Division (STAD). Jenis penelitian yang digunakan adalah penelitian tindakan kelas (PTK) menggunakan desain Kemmis dan Taggart. Dengan 2 siklus mulai dari perencanaan, pelaksanaan, dan refleksi. Objek penelitian adalah siswa kelas IV yang berjumlah 32 siswa. Alat pengumpulan data menggunakan tes dan lembar observasi. Hasil penelitian menunjukkan nilai pengetahuan mata pelajaran IPA pada kegiatan pra siklus memperoleh persentase rata-rata 37,50% dengan kategori rendah, pada siklus I memperoleh persentase rata-rata 62,50% dengan kategori cukup, kemudian pada siklus II memperoleh persentase rata-rata 80,06% dengan kategori baik sedangkan aktivitas guru siklus I memperoleh nilai rata-rata 80% dengan kategori baik, siklus II memperoleh nilai 91% dengan kategori sangat baik dan aktivitas siswa siklus I memperoleh nilai rata-rata 71,50% dengan kategori cukup baik, siklus II memperoleh nilai 80,60% dengan kategori baik. Data tersebut menunjukan bahwa penggunaan model pembelajaran Student Team Achievement Division (STAD) dapat meningkatkan hasil belajar IPA pada kelas IV di Sukabumi
Peningkatan Keterampilan Karang Taruna Melalui Pelatihan Service AC Mobil Saputra, Eqwar; Purwanto, Dwi; Zulaehah, Siti; Bakhtiar, Alwi Isya; Rahim, Sulthan Rofi’ur
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 3 (2024): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v8i3.13591

Abstract

Memasuki era perkembangan teknologi saat ini, banyak kegiatan-kegiatan positif yang dilakukan oleh karangtaruna salah satunya melalui pemberdayaan pemuda. Pemberdayaan yang dimaksud adalah memberikan pengetahuan maupun pelatihan supaya para pemuda memiliki kemampuan yang mampu meningkatkan kesejahteraan sosial. Pengabdian ini bertujuan untuk memberikan pengetahuan dan keterampilan pada karang taruna PERMATA Dukuhwaluh tentang bagaimana cara perbaikan dan perawatan mesin refrijerasi AC mobil. Metode pelaksanaan program pengabdian kepada masyarakat ini dimulai dari sosialisasi ke karang taruna PERMATA untuk menyepakati konsep pelatihan. Kemudian dilanjutkan dengan penyampaian teori dasar-dasar berupa nama komponen dan sistem kerja mesin AC mobil. Materi disampaikan dengan metode ceramah, diskusi dan tanya jawab dilengkapi dengan bantuan layar monitor. Remaja karang taruna diberikan pemahaman terkait cara pengukuran tekanan, pengisian refrigeran, pemvakuman dan trouble shooting dalam AC. Pelatihan diikuti oleh 20 orang peserta. Hasil dari pelatihan ini peserta mampu memahami dengan baik berkaitan dengan sistem AC, hal ini dibuktikan dengan beberapa soal post tes yang kami laksanakan, rata-rata menjawab benar sehingga diharapkan melalui program ini dapat membuka usaha sendiri khususnya dalam bidang perawatan dan perbaikan AC yang baik dan benar.
Co-Authors Akbar Andis Saputra Akhmad Jazuli Al Farisi, Muhamad Fanni Amalia, Rizqi Dwinanda AMALIYAH, FITRI Astri Sutisnawati Azzahra, Bunga Abiyya Bakhtiar, Alwi Isya Dedy Dwi Prastyo Dian Ariani Endang Susilawati Erlinda, Riska Melati Firman Hidayat Fitri, Defi Anggreani Gunawan, Ester Hanna Herlina, Fitria Hesti Istiqlaliyah Hidayatullah, Ihsan Kamaluddin Holiawati Ida Ayu Putu Sri Widnyani Ikhsanudin . Imam Suroso Imelia Karina Irna Khaleda Nurmeta Jenifer Clara Panjaitan Kushartanti, Bernadette Lutfiana, Sofi Manurung, Edison Hatoguan Niken Larasati Nisa, Delis Shofiatun Nugrah Rekto Prabowo Nursyamsu, Uus Nuryosuwito, Nuryosuwito Pangestu, Divan Robi Prayogo, Muhammad Fairuz Suryo Prianto Budi Saptono Puspitasari, Desty Ratih Rachmawan, Mochamad Aditia Rahim, Sulthan Rofi’ur Reza Azizul Nasa Al Hakim Rheinjannie, Addiesty Amartha Salsabila, Rahma Putri Saputra, Eqwar Saputri, Alzulin Olvica Sitanggang, Ariza Putra Siti Zulaehah, Siti Solikhati Indah Purwaningrum Sri Lastanti, Hexana Subarkah, Salma Emilia Putri Sugiyanto - Suhartono Suhartono Utami, Dita Berliana Wibowo, Trio Nur Widianto, Rafif Wijayanti, Elisa Khoerul Winata, Budi Harta Windi Zamrudy Wungo, Yosef Tari