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All Journal Jurnal Teknik Mesin International Journal of Renewable Energy Development Niagawan Bulletin of Electrical Engineering and Informatics Jurnal Kelautan : Indonesian Journal of Marine Science and Technology KURVA S JURNAL MAHASISWA Rekayasa Mesin Journal of Engineering and Management in Industrial System Jurnal Pembangunan dan Alam Lestari Business UHO: Jurnal Administrasi Bisnis Jurnal IUS (Kajian Hukum dan Keadilan) Journal of Accounting Science JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Media Elektro : Journal of Electrical Power, Informatics, Telecommunication, Electronics, Computer and Control System SENTRALISASI JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Unnes Journal of Public Health Jurnal Review Pendidikan dan Pengajaran (JRPP) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JTRM (Jurnal Teknologi dan Rekayasa Manufaktur) Jurnal Ilmiah Akuntansi Kesatuan International Journal of Mechanical Engineering Technologies and Applications (MECHTA) Asean Journal of Science and Engineering (AJSE) Journal of Social Research Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Abdi Mandala Hexatech: Jurnal Ilmiah Teknik Journal Research of Social Science, Economics, and Management Cerdika: Jurnal Ilmiah Indonesia Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Ilmiah Pangan Halal International Journal of Renewable Energy Development Jurnal Penelitian Pendidikan Indonesia Policy Brief Pertanian, Kelautan, dan Biosains Tropika Journal of Fisheries & Marine Journal of Transportation and Society Empowerment
Slamet Wahyudi
Universitas Brawijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology 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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Neuroscience Public Health Social Sciences Transportation Other

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Premixed Combustion of Coconut Oil on Perforated Burner I.K.G. Wirawan; I.N.G. Wardana; Rudy Soenoko; Slamet Wahyudi
International Journal of Renewable Energy Development Vol 2, No 3 (2013): October 2013
Publisher : Center of Biomass & Renewable Energy, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/ijred.2.3.133-139

Abstract

Coconut oil premixed combustion behavior has been studied experimentally on perforated burner with equivalence ratio (φ) varied from very lean until very rich. The results showed that burning of glycerol needs large number of air so that the laminar burning velocity (SL) is the highest at very lean mixture and the flame is in the form of individual Bunsen flame on each of the perforated plate hole. As φ is increased the  SL decreases and the secondary Bunsen flame with open tip occurs from φ =0.54 at the downstream of perforated flame. The perforated flame disappears at φ = 0.66 while the secondary Bunsen flame still exist with SL increases following that of hexadecane flame trend and then extinct when the equivalence ratio reaches one or more. Surrounding ambient air intervention makes SL decreases, shifts lower flammability limit into richer mixture, and performs triple and cellular flames. The glycerol diffusion flame radiation burned fatty acids that perform cellular islands on perforated hole.  Without glycerol, laminar flame velocity becomes higher and more stable as perforated flame at higher φ. At rich mixture the Bunsen flame becomes unstable and performs petal cellular around the cone flame front. 
PENGARUH GEOMETRI DAN PENAMBAHAN JUMLAH SIRIP TERHADAP DISTRIBUSI TEMPERATUR HEAT SINK SEBAGAI ALTERNATIF PENDINGINAN PADA PIRANTI ELEKTRONIK Subekti, Fajar; Wahyudi, Slamet; Gapsari, Femiana
Jurnal Rekayasa Mesin Vol. 14 No. 3 (2023)
Publisher : Jurusan Teknik Mesin, Fakultas Teknik, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jrm.v14i3.1465

Abstract

This study aims to determine the effect of the geometry shape of the copper material heat sink fins on the surface temperature distribution of the heat sink. The material used in this research is pure copper, the shape of the heat sink fins is made rippled with the addition of the number of fins 5, 6, and 7 and the input temperature is varied from 40 C to 80 C with airflow variations from 0.2 m/s to 1 m/s. The first step is to create a heat sink design with Autodesk Inventor. Then the plan is simulated with Autodesk CFD to solve the continuity, momentum, turbulence, and energy equations. Based on the method that has been carried out, it is found that the addition of variations in the number of fins affects the decrease in surface temperature. The highest temperature drop on fin 5 ripples is 24.1 C. The heat energy transfer rate increased by 0.4657 W. The convection heat transfer coefficient  increased by 3.47 W/m²C. Nusselt number shows an increase of 271. Fin performance has increased efficiency by  63.4 %, and effectiveness by 1.61. The results of this study are expected to provide practical alternatives that can be widely adopted on a heatsink plate that is very promising for future thermal developments.
Factors Affecting Aggressive Tax Actions with Entity Size Moderated Sabaruddin, Sabaruddin; Wahyudi, Slamet; Arimurti, Trias
Journal of Accounting Science Vol. 8 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1740

Abstract

General Background: Aggressive tax actions are methods used by companies to manage tax liabilities, aiming to reduce tax payments while increasing profits. Specific Background: Within the context of Indonesian coal mining companies, these actions have significant implications due to the sector's contribution to state revenues. Knowledge Gap: Despite existing studies, the role of entity size as a moderating factor in the relationship between liquidity, profitability, leverage, and tax aggressiveness remains underexplored. Aims: This study examines how liquidity, profitability, and leverage influence tax aggressiveness and assesses the moderating role of entity size. Results: The findings reveal that liquidity and leverage positively affect aggressive tax actions, while profitability has a negative effect. Entity size significantly moderates the influence of profitability and leverage but not liquidity on tax aggressiveness. Novelty: This study introduces entity size as a moderating variable, offering a new perspective on its role in aggressive tax behavior within the coal mining sector. Implications: The results highlight the importance of liquidity and leverage management in tax planning, offering insights for policymakers to curb aggressive tax strategies and for companies to align their practices with regulatory frameworks
THE EFFECT OF AIRGAP THICKNESS ON THERMAL PROTECTIVE PERFORMANCE IN HEAT RESISTANT CLOTHING Fuad, Ainul; Yao, Jiafeng; Wahyudi, Slamet; Siswanto, Eko
International Journal of Mechanical Engineering Technologies and Applications Vol. 5 No. 2 (2024)
Publisher : Mechanical Engineering Department, Engineering Faculty, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/MECHTA.2024.005.02.4

Abstract

The thermal protective performance is provided by thermal protective clothing worn by people who work in high temperature environments and is highly influenced by air gaps. In this paper, effect of air gap thickness on thermal protective performance as indicated by the time before degree burn were investigated. 3 layers of thermal protective clothing with 3 types of fabrics that have been selected will be tested using an experimental method. The research will be conducted through experimental tests using the fabric level method on a bench-scale test apparatus which is equipped with 4 thermocouples and using gas torch as a heat source. The air gap located between the layers of thermal protective clothing will be varied with different thickness in a vertical orientation. The size of the air gap used varies from 01 mm, 2.51 mm, 51 mm, and 7.51 mm. The results show that the temperature distribution in each layer of clothing from the outer shell to the thermal linear has decreased. In addition, time before degree burn which is an indicator on thermal protective performance shows a positive effect on the addition of air gap thickness where the optimum air gap thickness is shown at 7.5 mm variation. It is hoped that the results of this research can be a source or useful information in mechanical engineering, especially in the fields of thermal comfort and fire safety.
The PENGARUH TEKANAN WAKTU, DUE PROFESSIONAL CARE, AKUNTABILITAS, DAN SATUAN PEMERIKSAAN INTERN TERHADAP HASIL REVIU LAPORAN KEUANGAN RUMAH SAKIT BADAN LAYANAN UMUM Quraisya, Denas; Sulhendri, Sulhendri; Wahyudi, Slamet
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.53473

Abstract

Abstract. In accordance with the provisions of the financial reporting, the government entity is obliged to conduct an annual reviu of the financial reports by the government’s internal audit agency (APIP) before the audit of financial reports by the financial audit agency, from the phenomenon there are problems related to the drawing of financial reports, this research is aimed at identifying the effects of time-pressure. Two professional care, accountability, and experience in the reviu of financial reports performed by an intern inspection unit as an authority in the testing of the results of the financial reports prepared by the accounting work unit in the hospital. The data used in this study was obtained from the questionnaire via google form with the intern examination unit. the accounting department, The financial part. The population of up to 20 public service bodies are public hospitals and special hospitals vertical of the Ministry of Health and gathered 153 respondents.   Abstrak. Sesuai ketentuan laporan keuangan entitas pemerintah setiap tahun  wajib dilakukan reviu terhadap laporan keuangan oleh Aparat Pemeriksaan Internal Pemerintah (APIP) sebelum dilakukan audit laporan keuangan oleh Badan Pemeriksa Keuangan, dari fenomena terdapat masalah terkait penyusunan laporan keuangan, Penelitian ini bertujuan mengetahui pengaruh Tekanan Waktu, Due professional care, Akuntabilitas dan Pengalaman terhadap Reviu Laporan Keuangan yang dilakukan Satuan Pemeriksaan Intern sebagai otoritas dalam pengujian terhadap hasil laporan keuangan yang disusun unit kerja akuntansi pada rumah sakit. Data yang digunakan dalam penelitian ini diperoleh dari kuisioner melalui google form dengan kepada Satuan Pemeriksaan Intern, Bagian Akuntansi, Bagian Keuangan. Populasi yang sebanyak 20 Badan Layanan Umum Rumah Sakit Umum dan Rumah Sakit Khusus vertikal Kementerian Kesehatan dan terkumpul 153 responden.
Personal Managerial Effectiveness: Future Vision, Current Reality and Identification of Gaps and Strengths Wahyudi, Slamet
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 7 No. 1 (2022): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v7i1.6992

Abstract

This article focuses on the process on how an individual states future vision, current reality and finding the gaps between, in order to know his own strengths. Often we did not realize that our vision is too hard to achieve without considering the current reality. There are four tests I did to find out the gaps and strengths; these are including The McPhee Andrewartha, The Personality Test, The Big Five Test and Strength Finder. The result of the test shows some gaps and strengths for me to note. The four tests allow me to recognize some strength that I should work and improve. What is new here we focus only on the strengths we have, not the weaknesses. As pandemic is going on, effectiveness test could be a solution for us to perform better at the workplaces.
The Role of Tax Extension Officers in Optimizing Tax Compliance with Representative Offices Wahyudi, Slamet
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5797

Abstract

The debate over the taxation aspect of the Foreign Trade Representative Office (KPDA), especially PPh Article 15, seems to be protracted and will never be finished. Meanwhile, according to the PPh and P3B Laws, KPDAs have fulfilled subjective requirements when they have or occupy an office address where the term establishment still includes a place of management.It is common for a KPDA to carry out marketing activities in the form of product promotion which is carried out continuously for the benefit of the Head Office which is proven to be able to increase and earn export earnings to Indonesia, so that the income is subject to tax in other countries or source countries (Indonesia). only as big as the share of profit that is considered to come from KPDA.The term activities that are purely auxiliary in nature which are additional activities to facilitate essential and significant activities is often the root of the problem so that the KPDA has the right not to pay Article 15 PPh.This study aims to see how the Income Tax Law and P3B regulate income from KPDA, especially business activities that are "only". Isn't it clear that supporting activities are only carrying out indoor activities, namely activities that are not related to other parties or outside parties, so that it can be said that they do not carry out business communications with other parties. The research concluded that the KPDA is required to make PPh payments for its activities either through corporate income tax funds or Article 15 PPh, if the KPDA has an office address as a place of management and conducts business activities with other parties
Proses Produksi Gula Aren Cetak (Arenga pinnata, Merr) Di Indonesia Hutami, Rosy; Pribadi, Moch Fadlal Islamay; Nurcahali, Fani; Septiani, Bunga; Andarwulan, Nuri; Sapanli, Kastana; Zuhud, Ervizal A. M.; Al Manar, Primadika; Ichsan, Nurul; Wahyudi, Slamet
Jurnal Ilmiah Pangan Halal Vol. 5 No. 2 (2023): Jurnal Ilmiah Pangan Halal
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jiph.v5i2.10237

Abstract

Palm sap (Arenga pinnata, Merr) is one of the palm plants in Indonesia. Palm sap is the basic ingredient for making palm sugar. Palm sugar processing in Indonesia currently still uses traditional methods so the results and quality are inconsistent, to deal with this, further research is needed on the good tapping process, critical parameters of sap and preservatives used, the process of making palm sugar that is good and correct, and the physicochemical content of sap and palm sugar. The research method used is looking at and returning from several reference journals. The process carried out before wiretapping is pre-tapping or tapping after that the sap-tapping process. Fresh sap has a sweet taste, distinctive aroma of sap, and acidity of pH around 6-7, with sucrose content >12%, and alcohol content < 5%. Sucrose, glucose, fructose and other carbohydrates cause sweetness in sap; generally, palm sap consists of water, protein, fat, and carbohydrates. The critical parameter of palm sap is pH, palm sap that can be processed into palm sugar has a pH of 6 – 7, and palm sap is very critical because of the activity of microbes such as yeast and bacteria so preservatives are needed to maintain its quality, which is often used are natural preservatives such as safat, castor beans, hazelnut seeds, coconut oil, jackfruit stems, guava leaves, and mangosteen peel. The process of making palm sugar is simple: heating sap for 3-5 hours until it thickens and then molded into molds to become palm sugar. The chemical characteristics of palm sugar consist of water content, ash content, reducing sugar content, and sucrose content.
DESAIN TRAFO DAYA MENGGUNAKAN STUDI MINYAK BIODEGRADABLE UNTUK KEBERLANJUTAN Indarto, Agus; Bohra, Arunkumar; Wahyudi, Slamet; Dharmanto, Asep
Jurnal Media Elektro Vol 13 No 2 (2024): Oktober 2024
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jme.v13i2.18316

Abstract

To achieve net carbon zero in the electrical transmission and distribution industry, advancements in design, manufacturing, and materials are essential, particularly for power transformers. Traditional mineral oil, used for insulation and cooling, poses environmental challenges due to its non-biodegradability, low fire point, and lack of eco-friendliness. Alternative insulating fluids, both synthetic and natural esters, offer improved fire safety and environmental compatibility. Recent research has enhanced understanding of ester fluids' electrical, thermal, and chemical properties, yet adoption is hindered by limited research, unestablished testing methods, and experience. This study explores the design and manufacturing challenges of power transformers using ester insulating oil compared to those filled with mineral oil, focusing on weight, dimensions, cost, and the impact of smart monitoring systems on performance, longevity, maintenance, and reliability. The study also examines the influence of renewable energy and micro-grids on the design and manufacturing of ester oil-filled transformers. This comparison aims to guide both customers and manufacturers in evaluating the suitability of ester-filled transformers for specific applications, ultimately contributing to more informed decision-making and advancing the industry's sustainability goals.
Edukasi Pembukuan Sederhana Bagi UMKM Mitra Bumdes Medal Rahayu Desa Ambit Situraja Sumedang Kuswanto, Randy; Breliastiti, Ririn; Lukman, Hendro; Marundha, Amor; Wahyudi, Slamet
Jurnal Abdi Mandala Vol. 3 No. 1 (2024): Jurnal Abdi Mandala Volume 3 Nomor 1 April Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jam.v3i1.564

Abstract

Kegiatan ini bertujuan untuk menekankan pentingnya literasi akuntansi bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dalam meningkatkan kemampuan manajemen keuangan pada UMKM setempat. Program pengabdian ini berfokus untuk memberikan pelatihan akuntansi kepada 31 UMKM yang dikelola oleh BUMDES Medal Rahayu di Desa Ambit Situraja, Kabupaten Sumedang. Dilaksanakan pada tanggal 8-9 Desember 2023, program ini bertujuan untuk memberdayakan UMKM dengan memberikan keterampilan dan pengetahuan akuntansi dasar. Melalui lokakarya interaktif dan demonstrasi praktis, peserta mendapatkan wawasan tentang prinsip dasar akuntansi, teknik pencatatan, dan penyusunan laporan keuangan. Program ini menekankan pentingnya menjaga catatan keuangan yang akurat, memungkinkan UMKM untuk membuat keputusan yang berdasarkan informasi, memenuhi persyaratan pajak, dan meningkatkan kinerja bisnis mereka secara keseluruhan.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Madjid Achmad Noerkhaerin Putra Achmad Wibolo Aditya Wahyu Pratama Adrian Maidangkay Adriani Sunuddin Agung Sugeng Widodo Agus Indarto Ahmad Yani Al Manar, Primadika Ali Muntaha Amin Setyo Leksono Andik Isdianto Andy Nugraha Anggraini, Dahlia Tri Anindito Purnowidodo Arifiana, Zahra Arifin, Ichwan Arimurti, Trias Aris Kurniawan Aulanni’am Aulanni’am Awaluddin Awaluddin Azamataufiq Budiprasojo Azis, Alsha Mariska Bambang Dwi Argo Bambang Semedi Bayanullah, Muhammad Bohra, Arunkumar Breliastiti, Ririn Budha Maryanti Budi, Arif Setyo Budiono Budiono Deandra, Muhammad Rizqi Denny Widhiyanuriyawan Denny Widyanuriyawan Dewi, Citra Satrya Utama Dharmanto, Asep Dhimas Nur Cahyadi Djaddang, Syahril Djoko Sutikno Dwi Irawan Eko Siswanto Ena Marlina Ervizal AMZU Eva Herianti Femiana Gapsari MF Fitriansyah, Erwin Fuad, Ainul Gatot Ciptadi Hagus Tarno Herandarudewi, Sekar Mira Hidayati, Nafisah Arina I.K.G. Wirawan I.N.G. Wardana I.N.G. Wardana Ilahi, Anugerah Isarumalia, Devika Rizqi ishak usman Jameelah, Mariyam Janitra Naufal Faza Kenoriza, Muhammad Ramadhan Krishna Tri Sanjaya Kusumo, Herma Nugroho rono adi Lilis Yuliati Lukman, Hendro Luqman Hakim Mahendra, Kiemas Aji Andika Manar, Primadhika Al Marali, Aryati Muhaymin Mariki, I Wayan Wawan Marjono, Marjono Marundha, Amor Mochammad Junus Moh. Khusaini Muhamad Bula Muhammad Arif Muhammad Azmi, Muhammad Muluk, Adrian Nafisah Arina Hidayati Noorsakti Wahyudi Nora, Liza Nugraha, Arif Yunizar Nur Robbi Nurcahali, Fani Nuri Andarwulan Nurkholis Hamidi Nursaman, Dede Nurul Ichsan Pratikto Pratikto Pratikto, Pratikto Pribadi, Moch Fadlal Islamay Purnami Purnami Purnomo Budi Santoso Quraisya, Denas Rahmad Rahmad Randy Kuswanto Ratnasari , Vita Raviko, Johansyah Richard Pietersz Rizki, Septi Hasna Romels C. A. Lumintang Ronny Tuhumena Rosy Hutami Rudiatin, Endang Rudy Soenoko Rudy Soenoko Rudy Soenoko Rusdi S Soemarno Sabaruddin Sabaruddin Saddam, Muhammad Sadia , Nur Khalimatus Sahri Muhammad Sapan, Yustina sapanli, kastana Septiani, Bunga Sonief, Ahmad As'ad SUBEKTI, FAJAR Sudarno Sudarno Sudjito Soeparman Sugiarto S Sugiono Sugiono Suheni Suheni Sukandar Sukandar Sulhendri Sunoko, Rudy Tanjung, Juita Vega Fonsula Andromeda Wahyono Suprapto Wiadnya , Dewa Gede Raka Widya Wijayanti Winarto Winarto Yao, Jiafeng Yustian Bella Yuswono Hadi Zuhud, Ervizal A. M.