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THE POLITICAL CONNECTIONS AND EARNINGS QUALITY IN INDONESIA: A SURVEY LITERATURE Yeasy Darmayanti; Aza Azlina Md Kassim; Suryadimal Suryadimal
AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i1.10719

Abstract

Providing information about quality earnings is the obligation of every company. Many factors are thought to affect the quality of earnings information issued by the company. One of these factors is political connections. Many studies see political connections from different perspectives. Some research indicates political connections will benefit individuals who carry out roles in politics and companies. Some more research has found that political connections will benefit the company. Apart from all that, of course the quality of profits disclosed by the company becomes questionable. This research contributes to providing a detailed review of different studies on the relationship of political connections and earnings quality, and tries to describe in more detail the matters relating to both. In the future, this new diagnostic system may be investigated in different contexts.
Analisis Performa Sistem Pendingin Mesin Mini Water Chiller Riza Muharni; Suryadimal Suryadimal; Agus Afrianda; Kaidir Kaidir; Wenny Martiana; Dytchia Septi Kesuma
Jurnal Teknik Mesin Vol 16 No 1 (2023): Jurnal Teknik Mesin
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jtm.16.1.1063

Abstract

Chiller adalah mesin refrigerasi yang fungsi utamanya mendinginkan air pada sisi evaporator. Air kemudian dialirkan ke AHU (Air Handling Unit) untuk didinginkan dan dihembuskan ke dalam ruangan. Penghapusan panas atau panas dimulai di evaporator. Mesin ini memiliki keunggulan lebih hemat energi dan digunakan untuk mendinginkan gedung bertingkat. Penelitian ini bertujuan untuk merancang dan membangun chiller berkapasitas 6 KW, menggunakan sistem kompresi uap dengan komponen utama kompresor, kondensor, katup ekspansi dan evaporator. Untuk mesin ini, kompresor yang digunakan adalah kompresor Bristol, round tube condenser - continuous fin compact heat exchanger coiled tube evaporator, nominal diameter ¼ inch, TC-70 capillary tube sebagai Expansion valve. Air didinginkan dari suhu 25 – 18 oC dengan mensirkulasikan air dengan pompa dengan debit aliran 10 l/menit, dan fluida kerja yang digunakan adalah R-404. Tujuan dari penelitian ini adalah manganalisa bagaimana efek beban pendingin terhadap kinerja mesin sistem pendingin, meliputi kapasitas refrigerasi, daya kompresi serta berapa besar Coefisien Of Performance (COP) pada mesin mini Water Chiller.
STUDENT PERCEPTIONS ON THE ACADEMIC STAFF SERVICE QUALITY AT BUNG HATTA UNIVERSITY INDONESIA Yeasy Darmayanti; Daniati Puttri; Neva Novianti; Siti Rahmi; Suryadimal Suryadimal; Nor Azilah Husin
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.21022

Abstract

Optimizing services to students is an important aspect that must be managed seriously by all tertiary institutions. Moreover, with the PT-BHMN regulation, state universities also play a role like private universities in reaching the number of students. Therefore, service is one of the key factors and promotional media for prospective students in choosing a tertiary institution. In this study, we investigated student perceptions of the service quality of academic staff at Bung Hatta University. Data was collected from 488 students. Sample data were statistically analyzed using the modified Servqual model using 6 dimensions (ie: physical evidence, reliability, responsiveness, assurance, empathy, information systems). The findings reveal that the responsive tangibles dimension shows the highest negative gap, while the reliability dimension has the lowest negative gap among all dimensions. So the conclusion is that overall improvements must be made in order to be able to provide optimal service for users of educational services, especially in West Sumatra, Indonesia.