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Firman Syarif
Universitas Sumatera Utara (USU)
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Penambahan Admixture Adhesive Manufacturer 78 Terhadap Kuat Tekan Beton Dengan Metode Self Healing Concrete: The Effect of Additional Admixture Adhesive Manufacture 78 On The Concrete Compressive Strength Using the Self-Healing Concrete Method Hasyim, Nanda; Syarif, Firman; Kurniawan, Mahadi; Anggrena, Vella
JURNAL SAINTIS Vol. 23 No. 01 (2023)
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/saintis.2023.vol23(01).25239

Abstract

[IN] Penelitian ini menggunakan metode Self Healing Concrete yang dimana beton diharapkan mampu memperbaiki dirinya sendiri dari kerusakan retakan dengan memanfaatkan bakteri yang didapat dari ekstrak limbah sayuran. Untuk mengetahui peningkatan kekuatan beton setelah dicampur dengan bahan tambah limbah tomat dan Mastersure1007 additive dengan metode self healing concrete dengan variasi limbah sayuran 3%, dan 0,8% Mastersure 1007 dan Mengetahui pengaruh penambahan ekstrak limbah sayuran dan Mastersure 1007 pada beton dengan metode self healing concrete terhadap kuat tekan beton Penelitian ini bersifat eksperimen (reserch) yang dilakukan dilaboratorium dengan mengacu pada ISO 140440 dengan benda uji berbentuk silinder sebanyak 27 sampel. Dan akan dilakukan uji tekan. Hasil dari penelitian ini, kuat tekan beton tanpa diretakkan variasi 1% adhesive manufacturer 78 dan 3%, 5%, 7%, 9% limbah sayuran secara berturut-turut adalah 44,59 Mpa, 42,28 Mpa, 42,71 Mpa, 49,85 Mpa, 41,25 Mpa, sedangkan kuat tekan beton diretakkan variasi 3%, 5%, 7%, 9% secara berturut-turut adalah 36,85 Mpa, 38,02 Mpa, 42,16 Mpa, 44,68 Mpa. Nilai slump pada beton campuran 1% adhesive manufacturer 78 memiliki nilai 43 mm, pada beton variasi 3%, 5%, 7%, 9% secara berturut-turut adalah 44,33 mm, 45,66 mm, 48,33 mm, 53,66 mm, sedangkan beton diretakkan memiliki nilai slump variasi 3%, 5%, 7%, 9% secara berturut-turut adalah 48,66 mm, 47 mm, 44,33 mm, 42,66 mm. Pemulihan retakan pada beton yang dilihat secara visual dengan perawatan selama 28 hari, dapat menutup retakan yang berukuran sehelai rambut pada beton. [EN] This study uses the Self Healing Concrete method where the concrete is expected to be able to repair itself from crack damage by utilizing bacteria obtained from vegetable waste extracts. To determine the increase in the strength of concrete after being mixed with tomato waste and adhesive manufacturer 78 (AM78) additive with a self-healing concrete method with variations of vegetable waste 3%, 5%, 7%, 9% and 1% adhesive manufacturer 78 and to know the effect of adding vegetable waste extract and Adhesive Manufacturer (AM78) on concrete with self-healing concrete method for the recovery of cracks that occur in concrete. This research is experimental (reserch) conducted in the laboratory with reference to SNI 03-2834-2000 with a cube-shaped test object of 27 samples. The treatment period is 28 days and a pressure test will be carried out. Crack recovery in concrete can only be seen visually by taking pictures. The results of this study, the compressive strength of the uncracked concrete was 1% adhesive manufacturer 78 and 3%, 5%, 7%, 9% vegetable waste respectively 44.59 Mpa, 42.28 Mpa, 42.71 Mpa, 49.85 Mpa, 41.25 Mpa, while the compressive strength of cracked concrete with variations of 3%, 5%, 7%, 9% respectively were 36.85 Mpa, 38.02 Mpa, 42.16 Mpa, 44.68 MPa. The slump value in the 1% adhesive manufacturer 78 mixed concrete has a value of 43 mm, the variation of 3%, 5%, 7%, 9% concrete is 44.33 mm, 45.66 mm, 48.33 mm, 53 respectively. .66 mm, while the cracked concrete has slump values of variations of 3%, 5%, 7%, 9% respectively are 48.66 mm, 47 mm, 44.33 mm, 42.66 mm. The visual restoration of cracks in concrete with 28 days of treatment can close hair-sized cracks in concrete.
ABA DOA (Android-Based Attendance for D-III Accounting Lecturers) Using the USU Vocational Faculty Location Authorization Feature Machfudz, Emir Syarif; Sinaga, Annisa Fitri; Zufria, Ilka; Syarif, Firman
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2024): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v9i1.15457

Abstract

Abstract This research details the development of Android-based Attendance Application for D-III Accounting Lecturers (ABA DOA) using Appsheet platform and utilizing LATLONG() and DISTANCE() functions for location validation. The development method applied is Rapid Application Development (RAD). ABA DOA provides convenience for lecturers with a self-photo feature as proof of validation, while integrating GPS and Google Maps to validate the location of attendance. The application results show efficiency in academic management with an optimal level of security. The LATLONG() function is used to determine the location coordinate point, while DISTANCE() is used to measure the distance between the authorized coordinate point and the attendance location. This research highlights the importance of technological innovation in supporting academic activities and campus management. The conclusion of this research is that ABA DOA successfully optimizes the attendance process with a high level of validation and security, making a positive contribution to the efficiency and effectiveness of study program management.
THE EFFECT OF ENVIRONMENTAL COST AND CARBON ACCOUNTING ON PROFITABILITY WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Heli; Rina Br. Bukit; Firman Syarif
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2243

Abstract

This research aims to prove whether there is an influence of environmental costs and carbon accounting on profitability performance of mining companies in Indonesia with environmental performance as a moderating variable. It is based on the emergence of research urgency as there is still a knowledge gap about environmental cost management and carbon accounting pratices which specifically affect profitability, especially in the mining sector which has unique challenges in its operations and environmental impact. This is causal, quantitative research and uses secondary data. There are 47 mining companies listed on the Indonesian Stock Exchange in 2021-2023 as a population. Research sample of 22 companies were selected using a purposive sampling technique with companies’ criteria that present financial reports for 3 consecutive years, earn profits during the 2021-2023 period and presenr a sustainable report for the preriod of 2021-2023. This research uses hypothesis data testing for logistic regression analysis using Eview 12 software. The results of data testing show that environmental costs have a positive and significant effect on profitability (H1 accepted). Carbon Accounting has a positive and significant effect on profitability (H2 accepted). Environmental performance has a significant effect moderates the relationship between environmental costs and profitability (H3 accepted) and Environmental performance has a significant effect moderates the relationship between carbon accounting and profitability (H4 rejected)
The Influence of Quality of Productive Assets, Liquidity, and Profitability on Risk Management Disclosure with Company Size as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Rizki Marbun, Sri; Erwin, Keulana; Syarif, Firman
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.85

Abstract

The research investigates the impact of productive asset quality, liquidity, and profitability on risk management disclosure in Indonesian banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. Utilizing Eviews 10 software, the analysis employs panel data regression, descriptive statistical tests, multiple linear regression, and moderation analysis. The sample comprises 22 banking companies, selected through random sampling, using secondary data. Findings indicate a significantly negative relationship between productive asset quality and risk management disclosure. Moreover, firm size amplifies this negative impact. In contrast, liquidity and profitability do not significantly influence risk management disclosure. Notably, firm size diminishes the significance of liquidity and profitability in the context of Indonesian banking companies. These results offer insights into the intricate dynamics of risk management disclosure and highlight the nuanced role of firm size in shaping these relationships.
Transaction Cost Theory in Contemporary Accounting and Governance Research: A Systematic Literature Review (2020–2025) Lydia Yuntika; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qcvs7v70

Abstract

Transaction Cost Theory (TCT) has long served as a foundational lens for explaining organizational coordination, governance mechanisms, and the role of accounting systems in mitigating information asymmetry and opportunistic behavior. This study systematically reviews contemporary research published between 2020 and 2025 that applies TCT within the domains of accounting and governance. Using a structured search and screening procedure based on the Scopus database, 18 peer-reviewed open-access journal articles were identified as directly relevant to TCT applications in accounting and governance. The findings show that recent scholarship continues to rely on TCT to explain governance choices, contractual arrangements, internal control design, cost efficiency, and decision-making under uncertainty. Moreover, digital transformation, inter-organizational collaboration, and institutional pressures have substantially shaped the way transaction costs are conceptualized in modern organizations. This review synthesizes key themes, methodological patterns, and theoretical contributions, while outlining several avenues for future research, particularly in areas related to digital governance, data-driven control systems, platform economies, and hybrid organizational forms. Overall, the review demonstrates that TCT remains theoretically robust and practically relevant for contemporary accounting and governance research.
Kapasitas Struktur Kolom Gedung Bertingkat Terhadap Penambahan Beban Aksial dan Beban Lateral Berdasarkan SNI 2847-2019 dan SNI 1726-2019: Column Structure Capacity of Multi-Story Building Againts Addition Axial Load and Vertical Loads Based on SNI 2847-2019 and SNI 1726-2019 Nur Afni , Enzyelin; Kurniawan, Mahadi; Syarif, Firman
JURNAL SAINTIS Vol. 26 No. 01 (2026)
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/saintis.2026.vol26(01).24895

Abstract

[IN] Gedung bertingkat tinggi memiliki risiko yang tinggi (high risk building), sehingga memerlukan perencanaan yang tepat. Dalam perencanaan gedung harus meliputi tahap-tahap seperti perencanaan desain, perencanaan pembebanan, perencanaan dimensi, serta perencanaan kekuatan strukturnya berdasarkan gaya normal, gaya geser, dan momen yang terjadi pada struktur. Penelitian ini bertujuan untuk menghitung kapasitas struktur kolom eksisting pada Gedung Rumah Sakit terhadap penambahan beban akibat peningkatan jumlah lantai bangunan berdasarkan SNI 2847-2019 dan SNI 1726-2019. Gedung rumah sakit ini direncanakan setinggi 9 lantai dan dibangun hanya 3 lantai pada tahun 2008 yang pada saat itu masih mengacu kepada SNI 2847-2002 dan SNI 1726-2002. Pada tahun 2024 pihak owner ingin melanjutkan pembangunan menjadi 9 lantai. Akan tetapi perlu dilakukan investigasi struktur terlebih dahulu untuk mengetahui kapasitas eksisting Gedung. Analisis menggunakan program finite element dan diagram interaksi untuk evaluasi kapasitas kolom. Beban gempa dihitung menggunakan metode Respons Spektrum. Studi ini memberikan kontribusi penting dalam perencanaan struktur gedung bertingkat dengan mempertimbangkan aspek keamanan, kenyamanan, dan kepatuhan terhadap standarisasi yang terbaru. Berdasarkan hasil penelitian menunjukkan bahwa kolom eksisting masih mampu menahan kombinasi beban aksial dan momen lentur pada kondisi eksisting. Namun, apabila dilakukan penambahan lantai, maka kapasitas kolom akan mengalami kerentanan. Dengan menggunakan kombinasi pembebanan pada 2847-2019 dan SNI 1726-2019, ternyata kapasitas kolom hanya mampu menahan penambahan 2 lantai. Penambahan lebih dari jumlah lantai tersebut menyebabkan kolom tidak aman karena momen ultimit melebihi kapasitas nominal kolom, sehingga diperlukan perkuatan kolom untuk memenuhi persyaratan keselamatan struktur. [EN] High-rise buildings are categorized as high-risk structures, requiring careful and comprehensive planning. Building design planning must encompass several stages, including architectural and structural design, load planning, dimensioning, and structural strength evaluation based on axial forces, shear forces, and bending moments acting on the structure. This study aims to evaluate the capacity of existing columns in a hospital building subjected to additional loads resulting from an increase in the number of floors, based on the provisions of SNI 2847:2019 and SNI 1726:2019, as well as SNI 2847:2002 and SNI 1726:2002. The analysis was conducted using finite element modeling and interaction diagrams to assess column capacity. Seismic loads were determined using the Response Spectrum Method. This study provides an important contribution to the design of multi-story building structures by considering safety, serviceability, and compliance with the latest structural standards. The results indicate that the existing columns are capable of resisting the combined effects of axial loads and bending moments under the current building condition. However, the addition of extra floors significantly reduces the column capacity. Based on SNI 2847:2019, the existing columns can safely support the addition of only two floors, whereas under SNI 2847:2002, they can support up to five additional floors. Any increase beyond these limits results in unsafe conditions, as the ultimate bending moment exceeds the nominal column capacity. Therefore, column strengthening is required to satisfy structural safety requirements
Hubungan Kematangan Emosi Dengan Perilaku Agresi Pada Mahasiswa Warga Asrama Syarif, Firman
Psikoborneo: Jurnal Ilmiah Psikologi Vol 5, No 2 (2017): Psikoborneo: Jurnal Ilmiah Psikologi
Publisher : Program Studi Psikologi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/psikoborneo.v5i2.4364

Abstract

Penelitian ini bertujuan mengetahui hubungan kematangan emosi dengan perilaku agresi pada warga asrama Komplek Asrama Ayu Sempaja kota Samarinda Kalimantan Timur. Subjek penelitian ini adalah warga asrama ayu Komplek Asrama Ayu Sempaja Samarinda dengan subjek penelitian yang berjumlah 84 orang warga asrama. Alat ukur yang digunakan dalam penelitian ini menggunakan skala kematangan emosi, dan skala perilaku agresi. kedua skala tersebut disusun dengan penskalaan model Likert dan analisis statistiknya menggunakan bantuan program komputer SPSS (Statistical Packages for Social Science) versi 20.0 for windows. Hasil dari penelitian ini menunjukan bahwa terdapat pengaruh negatif dan signifikan antara kematangan emosi dengan perilaku agresi yaitu dengan nilai korelasi Pearson = -0,331, dan p = 0.002.
THE EFFECT OF LEVERAGE, INVENTORY TURNOVER RATIO, AND CASH TURNOVER RATIO ON LIQUIDITY WITH PROFITABILITY AS A MODERATING VARIABLE IN TRANSPORTATION AND LOGISTICS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2022–2025 PERIOD Nahzwha Andariesta; Fahmi Natigor Nasution; Firman Syarif
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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

Abstract

This study examines the effect of leverage, the inventory turnover ratio, and the cash turnover ratio on liquidity, with profitability positioned as a moderating variable, in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This issue is important because several logistics firms recorded a Current Ratio below the ideal threshold despite rising revenues, indicating inefficiency in managing short-term financial obligations. Liquidity was measured by the Current Ratio, leverage by the Debt to Equity Ratio, inventory turnover by the Inventory Turnover Ratio, cash turnover by the Cash Turnover Ratio, and profitability by Return on Assets. Using purposive sampling, 25 companies were selected from a population of 39, yielding 100 firm-year observations analyzed through panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The Random Effect Model was chosen as the best estimator based on the Chow and Hausman tests. The results indicate that leverage has a significant negative effect on liquidity, the inventory turnover ratio has a significant positive effect on liquidity, while the cash turnover ratio has no significant effect on liquidity. Profitability significantly moderates the relationship between all three independent variables and liquidity, strengthening the negative effect of leverage and the effect of cash turnover, while weakening the positive effect of inventory turnover.
Co-Authors Agus Darmawan Adi Ahmadi , Heri Ahmadi, Heri Anggrena, Vella Ashar Saputra Atti Kartikawati Erwin, Keulana Fahmi Natigor Nasution Ferly Oktavia fina fadilah siregar Fitri Yati Harmiyati Hartati Dewi, Sri Hasyim, Nanda Heli Ilka Zufria Iskandar Muda Iskandar Muda iswanto Kahrywal, Kahrywal Kurniawan, Mahadi Lydia Yuntika Machfudz, Emir Syarif Mahadi Kurniawan Mildawati, Roza Nahzwha Andariesta Nur Afni , Enzyelin Qorib, Ahmad Rachmat Setiawan, Panji Raveena Putri, Citra Rina Br. Bukit Ritonga, Qonita Rizki Marbun, Sri Sahel, Sahel Sahril, Madian Sambas Ade Kesuma Saparuddin Siregar Sapitri Sinaga, Annisa Fitri Suci Haryanti Zebua, Yolanda Yosephine