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All Journal Matematika dan Sains Jurnal EMT KITA Communications in Science and Technology Mimbar Ilmu JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan CORD Jurnal MESIL (Mesin Elektro Sipil) Syifaul Qulub: Jurnal Bimbingan dan Konseling Islam Abdi Masya Journal for Lesson and Learning Studies Journal of Education Research Formosa Journal of Sustainable Research (FJSR) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Jaringan Penelitian Pengembangan Penerapan Inovasi Pendidikan (Jarlitbang) JS (Jurnal Sekolah) Paradoks : Jurnal Ilmu Ekonomi HIKMATUNA: Journal for Integrative Islamic Studies Indo-Fintech Intellectuals: Journal of Economics and Business OKTAL : Jurnal Ilmu Komputer dan Sains Cilpa : Jurnal Ilmiah Pendidikan Seni Rupa Hikmatuna Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Riset Akuntansi dan Keuangan Indonesia Jurnal Ekonomika dan Bisnis Blockchain Frontier Technology (BFRONT) Scientific Contribution Oil and Gas LEMBARAN PUBLIKASI MINYAK DAN GAS BUMI Journal of Ekonomics, Finance, and Management Studies Jurnal Wana Tropika Environmental Insight Journal
Triyono
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences Other

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Presepsi Keadilan, Sistem Perpajakan, Diskriminasi, dan Tax Knowledge Terhadap Kepatuhan Wajib Pajak Mengenai Perilaku Etika Penggelapan Pajak (Tax Evasion) Cahyani, Rizkha Gita; Triyono
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17302

Abstract

This study aims to analyze the influence of perceptions of fairness, taxation systems, discrimination, and tax knowledge on taxpayer compliance related to ethical tax evasion behavior. The background of this study is based on the still low level of tax compliance in Indonesia and the high potential for tax evasion that can harm the state. This study uses a quantitative approach with a data collection method through a questionnaire distributed to 196 individual taxpayer respondents registered at KP2KP Purwodadi. The data analysis technique uses the Structural Equation Modeling - Partial Least Square (SEM-PLS) model through SmartPLS 3.0 software. The results of the study indicate that perceptions of fairness, taxation systems, and tax knowledge have a significant effect on taxpayer compliance in the context of tax evasion ethics. However, the discrimination variable does not show a significant effect. These findings indicate that increasing fairness and understanding of taxation, as well as a transparent and efficient taxation system, can increase taxpayer compliance and reduce the potential for tax evasion. This study contributes to efforts to develop a fairer and more strategic tax system in increasing public tax compliance.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Intervening: Studi Kasus Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2023 Ardian Rossi Hendriyanto; Triyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8976

Abstract

This study aims to analyze the Effect of Profitability, Liquidity, and Leverage on Company Value with Dividend Policy as an Intervening Variable. The method used in this study is a quantitative method. The population in this study is Food and Beverage Manufacturing Companies Listed on the IDX in 2020-2023. The sampling used in this study was a purposive sampling technique with a total of 68 companies. In this study, the data analysis technique used was SPSS software. The results of the study show that Profitability and Liquidity have a positive effect on Dividend Policy, while Leverage does not show a significant effect. Profitability also increases Company Value, while Liquidity and Leverage have no effect. Dividend Policy also has a positive impact on Company Value. However, Dividend Policy is unable to mediate
The Effect Of Company Size, Leverage Profitability, Liquidity, And Efficiency On Financial Distress Muhammad Rizqi Darmawan; Triyono
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1629

Abstract

The purpose of this study is to analyze the effect of company size, leverage, profitability, liquidity, and efficiency on financial distress (an empirical study of property and real estate companies listed on the IDX in 2021-2024). This study uses a quantitative method. The type of data used in this study is secondary data. The data source comes from the official IDX website. The data collection techniques used in this study include literature review and documentary analysis. The data analysis techniques employed in this study include hypothesis testing, multiple regression analysis, coefficient of determination testing, F-test, t-test, classical assumption testing, normality testing, multicollinearity testing, autocorrelation testing, and heteroskedasticity testing. The results of this study indicate that company size does not have a significant effect on financial distress. Leverage has a significant effect on financial distress. Profitability has a significant effect on financial distress. Liquidity does not have a significant effect on financial distress. Efficiency does not have a significant effect on financial distress.
Rancang Bangun dan Kalibrasi Dinamometer Silinder Berlubang untuk Proses Gurdi Aulia, A; Triyono; Soeharsono
Jurnal MESIL (Mesin Elektro Sipil) Vol. 6 No. 2 (2025): Jurnal MESIL (Mesin Elektro Sipil)
Publisher : Cered Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jm.v6i2.1255

Abstract

The drilling process is a machining operation that involves cutting a workpiece using a two-edged cutting tool. During this process, cutting forces are generated. A device used to measure these forces is called a dynamometer. This final project focuses on the design of a table-type dynamometer for drilling operations. The dynamometer consists of strain gauges mounted on the sides of a hollow cylindrical load cell and a pointer for digital output indication. The load cell was designed using the CAD/CAM software CATIA V5, and its dimensions were determined by analyzing the strength of the hollow cylinder using the Ansys application. Once the design was analyzed, the dynamometer was fabricated. Prior to use, the dynamometer was calibrated using static loading. The calibration data analysis was based of the relationship between the strain gauge output and the applied static force. The dynamometer is expected to measure both compressive force and torque. Calibration results showed that static loads ranging from 100 N to 500 N and torque from 5 Nmm to 30 Nmm demonstrated a linear relationship between the applied load and the dynamometer output, each with a gradient that indicates a strong functional correlation.
Buah Manggis Sebagai Ide Penciptaan Karya Batik Khas Hargotirto Hidayat, Erjuyn Yayan; Sugiyamin, sugiyamin; Cahyono, Nugroho Heri; Triyono
CILPA Vol 10 No 2 (2025): July
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/cilpa.v10i2.20322

Abstract

Abstrak Penelitian ini bertujuan mengeksplorasi buah manggis sebagai sumber penciptaan karya seni batik tulis sekaligus mengenalkan identitas khas Hargotirto Kulon Progo melalui karya batik tulis, mengenalkan potensi buah manggis sebagai komoditas buah lokal, dan mendorong kecintaan masyarakat pada batik tulis. Metode penciptaan ini meliputi eksplorasi, perancangan dan perwujudan, Tahapan penciptaan karya seni diawali dengan eksplorasi berupa penggalian ide, pengumpulan data pengamatan, karakteristik buah manggis sebagai motif utama, aneka ragam hias pada pohon manggis sebagai motif pendukung dilanjukan pembuatan sketsa dan pembuatan desain. Perwujudan berupa pembuatan kain batik pencantingan, pewarnaan dan pelepasan malam kemudian dilanjut dengan proses pembuatan sandang. Hasil dari penelitian ini yaitu Memunculkan identitas potensi Kalurahan Hargotirto, Kokap, Kulon Progo yang selama ini belum diolah, melalui karya seni batik dengan motif buah manggis; Menyampaikan pesan bahwa buah manggis sebagai komoditas buah tahunan melalui karya batik tulis yang dibuat; Mampu menciptakan hal baru terutama di dunia kriya batik di Kalurahan Hargotirto dengan menciptakan Tujuh karya batik tulis tema buah manggis berjuduh Kesinambungan, Abyakta, ADEM (Aman, Damai, Elok, Madani), Aditya Yoda, Din, Noto Ati, dan Spodang. Abstract This research aims to explore the mangosteen fruit as a source for creating batik art while introducing the unique identity of Hargotirto Kulon Progo thru batik works, showcasing the potential of mangosteen as a local fruit commodity, and fostering public appreciation for batik art. The creation method includes exploration, design, and realization. The stages of creating the artwork begin with exploration, which involves idea generation, data collection thru observation, the characteristics of the mangosteen fruit as the main motif, and the various decorations on the mangosteen tree as supporting motifs, followed by sketching and design creation. The realization involves the creation of batik cloth thru canting, dyeing, and wax removal, followed by the process of making clothing. The results of this research are to highlight the potential identity of Kalurahan Hargotirto, Kokap, Kulon Progo, which has not been utilized until now, thru batik art with mangosteen motifs; to convey the message that mangosteen is a seasonal fruit commodity thru the created written batik works; and to create something new, especially in the world of batik crafts in Kalurahan Hargotirto, by producing seven written batik works with the theme of mangosteen titled Kesinambungan, Abyakta, ADEM (Safe, Peaceful, Beautiful, Civilized), Aditya Yoda, Din, Noto Ati, and Spodang.
ANALISIS PEMBELAJARAN SENI RUPA KURIKULUM MERDEKA BELAJAR PADA SISWA KELAS 1 SDN JATIMULYO Triyono; Maulidiawati
JS (JURNAL SEKOLAH) Vol. 9 No. 4 (2025): SEPTEMBER 2025
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/js.v9i4.67726

Abstract

Abstract: This research aims to analyze the implementation of Fine Arts learning within the Merdeka Belajar Curriculum for first-grade students at SDN Jatimulyo. This study employs a descriptive qualitative method through observation, interviews, and documentation. The results indicate that SDN Jatimulyo has shown progress in implementing the Merdeka Belajar Curriculum, as evidenced by the development of Learning Modules that integrate fine arts elements, the use of concrete media and flexible learning methods, and efforts toward holistic assessment. Teachers have developed flexible learning modules and conducted initial diagnostic assessments, although it was found that adaptation to individual student characteristics and the development of more comprehensive diagnostic assessments still need improvement. Learning implementation demonstrates the use of concrete media and freedom of exploration, but challenges arise in classroom management and facilities to accommodate the creativity of all students. Learning evaluation has moved towards holistic assessment through portfolios and anecdotal records, but the alignment of assessment instruments with learning outcomes and student involvement in self-reflection needs to be intensified. Overall, this research concludes that SDN Jatimulyo has adopted the principles of the Merdeka Curriculum; however, optimizing personalized learning, classroom management, and the development of evaluation instruments are crucial areas requiring continuous improvement for optimal implementation. Keywords: Merdeka Belajar Curriculum Implementation, Fine Arts Learning, Elementary School Students  Abstrak: Penelitian ini bertujuan menganalisis implementasi pembelajaran seni rupa Kurikulum Merdeka Belajar pada siswa kelas 1 SDN Jatimulyo. Penelitian ini menggunakan metode deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa SDN Jatimulyo telah menunjukkan kemajuan dalam implementasi Kurikulum Merdeka Belajar, terlihat dari penyusunan Modul Ajar yang mengintegrasikan elemen seni rupa, penggunaan media konkret dan metode pembelajaran yang fleksibel, serta upaya menuju asesmen yang holistik. Guru telah menyusun modul ajar yang fleksibel dan melakukan asesmen diagnostik awal, meskipun ditemukan bahwa adaptasi terhadap karakteristik individual siswa dan pengembangan asesmen diagnostik yang lebih komprehensif masih perlu ditingkatkan. Pelaksanaan pembelajaran menunjukkan pemanfaatan media konkret dan kebebasan eksplorasi, namun tantangan muncul dalam manajemen kelas dan fasilitas untuk mengakomodasi kreativitas seluruh siswa. Evaluasi pembelajaran telah mengarah pada asesmen holistik melalui portofolio dan catatan anekdot, tetapi penyelarasan instrumen penilaian dengan capaian pembelajaran dan pelibatan siswa dalam refleksi diri perlu diintensifkan. Secara keseluruhan, penelitian ini menyimpulkan bahwa SDN Jatimulyo telah mengadopsi prinsip-prinsip Kurikulum Merdeka, namun optimalisasi personalisasi pembelajaran, manajemen kelas, dan pengembangan instrumen evaluasi menjadi area krusial yang memerlukan peningkatan berkelanjutan untuk implementasi yang optimal. Kata Kunci: Implementasi Kurikulum Merdeka Belajar, Pembelajaran Seni Rupa, Siswa SD  
Efektivitas Kebijakan Pengelolaan Sampah pada Dinas Lingkungan Hidup Kabupaten Muna Barat Sabaruddin; Purwandari, Wd. Vitha; Triyono; Amin, Radjali; Suyanto, Agus
Environmental Insight Journal Vol. 2 No. 1 (2026): January
Publisher : Postgraduate Faculty, Yogyakarta Institut of Technology, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37412/eij.v2i1.359

Abstract

Efektivitas kebijakan pengelolaan sampah pada area kerja Dinas Lingkungan Hidup Kabupaten Muna Barat masih menghadapi tantangan sehingga perlu dievaluasi untuk dapat merumuskan strategi kebijakan yang efektif dan berkelanjutan. Ketidakefektifan ini jika diteruskan maka akan berakibat pada pemborosan anggaran daerah dan berpotensi menyebabkan pencemaran dan kerusakan lingkungan. Penelitian ini bertujuan untuk mengetahui kondisi pelaksanaan kebijakan pengelolaan sampah, mengevaluasi efektivitas kebijakan dan penerapan pengelolaan sampah, serta strategi kebijakan dan penerapan pengelolaan sampah yang dapat dilakukan oleh Dinas Lingkungan Hidup Kabupaten Muna Barat. Penelitian ini menggunakan pendekatan kualitatif dan kuantitatif. Responden dalam penelitian ini berjumlah 148 responden dan melibatkan partisipasi aktif dari para pemangku kepentingan lokal sebagai data primer. Data penelitian diperoleh melalui wawancara, observasi, dan studi dokumentasi yang dianalisis secara kualitatif dengan model interaktif yaitu reduksi data, penyajian data, serta analisis Strengths, Weaknesses, Opportunities, dan Threats. Hasil penelitian menunjukkan bahwa kebijakan pengelolaan sampah masih menghadapi masalah minimnya infrastruktur hal ini tampak pada fasilitas tempat penampungan sementara sampah, rendahnya partisipasi masyarakat untuk mengelola sampah, dan kurang optimalnya koordinasi antar instansi pemerintah. Efektivitas kebijakan Dinas Lingkungan Hidup perlu ditingkatkan melalui perbaikan regulasi, peningkatan kesadaran masyarakat, dan penguatan kapasitas kelembagaan. Strategi yang diusulkan mencakup pengembangan program berbasis partisipasi masyarakat dan optimalisasi sumber daya untuk mendukung pengelolaan sampah yang berkelanjutan. Keywords: policy, environment, management, waste, SWOT
Co-Authors Achmad Lutfi Fuadi Adi Tri Tyaasmadi Ady Mara, Ady Agus Suyanto Aini, Sania Qurrotu Akbar, Andi Muh. Fadlullah Aminuyati Andy Dwi Bayu Bawono Ardian Rossi Hendriyanto Arif Setyo Nugroho Arina Hidayati Arri Handayani Ata, Sonata Sukama Wijaya Aulia, A Ayu Sanjaya, Yulia Putri Bambang Kusharjanta Bambang Margono Bambang Setiaji Bambang Setiaji Budiyansah, Amsal Cahyani, Rizkha Gita Catur Setyawan K Catur Setyawan Kusumohadi Catur SK Chamim, Moch. Dewanti, Adinda Pramesdya Rasita Dharma Priatmaja, Ade Dika, Aisyah Dika Mastura Dini Rahmawati Dini Rakhmawati Diva Nanda Ayuk Agustina Dody Ariawan Donatus Setyawan Purwo Handoko Dwi Fitriyanto Dynanda Eliza Nadia Loka Eko Surojo Endang Widati Fatchan Achyani Fatmawati, Dyah Ayu Faturahman, Adam Fifi Aswita Mandala Sari Fitria, Anissa Fransisca Maria F Fransisca Maria Farida Harminto, Yopi Haryo Satriya Oktaviano Heppy Purbasari Hidayat, Erjuyn Yayan Himawan Hadi Sutrisno Himawan HS I D. K. Anom I. D. K. Anom Ike Prety Shinta Ikhlilla Ayu Alfida Imam Basori Indriana Kartini Izzah Nur Aida Zur Raffar Jafar Amiruddin Ja’far Amiruddin Karna Wijaya Kuncoro Diharjo Lamin Khaira M. Naufal W. Marlina, Eva Maulidiawati Meytij Jeanne Rampe Mori Dianto, Mori Muhammad Rizqi Darmawan Mustofa, Siti Solekah Nabila Putri Dwi Septiani Noer Sasongko Nugroho Heri Cahyono Nur Rahmawati Nurul Muhayat Oberlin Sidjabat Pratomo S Pratomo Setyadi Purwandari, Wd. Vitha Purwo Handoko, Donatus Setyawan Purwo Haryono Radjali Amin Ramdhani, Destania Ayu Rangga Handika Rasiman Rizki Indah Lestari Rodiansono Sabaruddin Sandy Prasetyo Soeharsono SRI RAHAYU Sri Suwartini, Sri Sugiyamin sugiyamin Sukmaji Indro Cahyono, Sukmaji Indro Suryo Purwono Tasari Teguh Triyono Tukiyo Uswatul Chasanah, Uswatul Wahyu Purwo Raharjo Wega Trisunaryanti Wega Trisunaryanti Wijang Wisnu Raharjo Wijaya, Surta