p-Index From 2021 - 2026
6.145
P-Index
This Author published in this journals
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 Hikmah International Journal of Mechanical Engineering Technologies and Applications (MECHTA) Journal La Multiapp Asean Journal of Science and Engineering (AJSE) Journal of Social Research Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Abdi Mandala Jurnal Manajemen Bisnis dan Organisasi 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
Claim Missing Document
Check
Articles

Finite Difference Method Simulation on Effect of Blood Perfusion on Temperature Distribution of Female Human Skin Wahyudi, Slamet
International Journal of Mechanical Engineering Technologies and Applications Vol. 3 No. 1 (2022)
Publisher : Mechanical Engineering Department, Engineering Faculty, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/MECHTA.2022.003.01.4

Abstract

Bioheat transfer is a combination of heat transfer and biology process comprising of transfer of heat from human living tissue to the environment. This study aims to estimate the temperature distribution of female human’s skin. In this study, effect of varied blood perfusions of 1.5, 2.0, 2.5 and 3.0 kg/s.m3 on bioheat transfer of female human skin, which was modeled into four layers, was simulated. To address this issue, one-dimensional unsteady state finite difference method was applied in this study.  Result of this study informed that the finite difference method can be used to solve the bioheat transfer equation and to estimate temperature distribution of different skin layers of female human. In this study, blood perfusion affects temperature distribution in the four layers of unstable women's skin. The highest blood perfusion of 3 kg/s.m3 resulted in more homogeny temperature distribution of different skin layers. This circumstance occurred since higher blood perfusion increases heat transfer between blood and skin layers.
Does audit fee stickiness and audit quality are reciprocal? Wahyudi, Slamet
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244453

Abstract

This study examines the relationship between audit fee stickiness and audit quality to determine whether they mutually affect each other. Using panel data and fixed-effects as well as common-effects regression methods, the study evaluates how total assets, leverage, audit changes, and the Covid-19 pandemic influence both variables. This methodology was chosen for its ability to control for individual differences and handle panel data, allowing for a more accurate analysis of the relationship between audit fee rigidity and audit quality. The main findings show that total assets and audit changes have a significant positive effect on audit fee stickiness, while the Covid-19 pandemic does not significantly affect audit fee stickiness. Additionally, total assets and leverage have a significant positive impact on audit quality, whereas audit changes do not influence audit quality and the Covid-19 pandemic actually improves audit quality. Although audit fee stickiness contributes to the enhancement of audit quality, audit quality does not have a significant effect on audit fee stickiness, indicating that there is no reciprocal relationship between the two. The study suggests the need for adjustments in the audit fee setting mechanism to ensure that audit quality is maintained optimally without being influenced by fee rigidity.
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
DESIGNING PROJECT AND PROCESS TO FOSTER INTRAPRENEURSHIP COMPETENCE OF EMPLOYEES Wahyudi, Slamet
NIAGAWAN Vol. 14 No. 1 (2025): NIAGAWAN VOL 14 NO 1 MARET 2025
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v14i1.65060

Abstract

This research aims to determine the practical model of the intrapreneurship process and project in Muamalat Bank. This research paper was conducted using a qualitative method with a descriptive analysis. In terms of the data collection process, the interview technique was used. Some data were collected, including numerous processes and projects related to intrapreneurship efforts in this Sharia Bank. The novelty of this research is how a Sharia bank increases intrapreneurship competence with the most applicable model. The discussion was analyzed using a design thinking process, including empathizing, defining, ideating, prototyping, and testing. This is to find out the current model used by Muamalat Bank. Intrapreneurship, nowadays known as corporate entrepreneurship, fosters creativity, innovation, and spirit to compete and survive in a tight business competition. The top management of the bank proposes some intrapreneurship activities for its employees. The final goal of this research is the test result of the intrapreneurship model, which was created with the Design Thinking Process earlier. Furthermore, this model will be tested with a CEAI or Corporate Entrepreneurship Assessment Instrument. In general, with Intrapreneurship, business owners will be more confident in doing business as usual. Due to this fact, staff has more creativity and actively contributes to sustainability and the effort to increase the corporation's profit. Especially for this leading Sharia banking, this is one of the efforts to choose in order to be a part of Fortune 100 Indonesia. Keywords: Fortune 100, Sharia Banking, Sustainability, Design Thinking Process, Intrapreneurship Model
Machiavellian Traits, Locus of Control, and Ministry of Finance Supervision: Influence on Auditor Dysfunction Kenoriza, Muhammad Ramadhan; Wahyudi, Slamet
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50781

Abstract

Auditor dysfunction directly affects audit quality, necessitating efforts to minimize its triggers and foster a professional work environment. This study aims to analyze the influence of Machiavellian traits, locus of control, and the effectiveness of the Ministry of Finance’s coaching and supervision program on dysfunctional auditor behavior. This research is classified as quantitative research. The data collection method employed is primary data, utilizing a questionnaire distribution approach. Questionnaires were distributed to 148 external auditor respondents working at Public Accounting Firms in the South Jakarta area. The sampling technique used was non-probability sampling. The results of this study indicate, in part, that Machiavellian traits have a positive and significant effect on dysfunctional auditor behavior, locus of control has a negative and significant effect on dysfunctional auditor behavior, and the Ministry of Finance of the Republic of Indonesia’s coaching and supervision program has a positive and significant effect on reducing dysfunctional auditor behavior.
ANALYSIS OF THERMAL PROTECTIVE PERFORMANCE OF ALUMINUM FOIL INSULATION SUITS DUE TO VARIATIONS IN AIR GAP THICKNESS Mahendra, Kiemas Aji Andika; Wahyudi, Slamet; Siswanto, Eko; Yao, Jiafeng
International Journal of Mechanical Engineering Technologies and Applications Vol. 6 No. 2 (2025)
Publisher : Mechanical Engineering Department, Engineering Faculty, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/MECHTA.2025.006.02.4

Abstract

This study investigates improving the thermal protective performance (TPP) of aluminum foil insulation suit by incorporating air gaps to reduce heat transfer. Firefighters rely on personal protective equipment that must meet NFPA 1971 standards, requiring a minimum TPP of 35 cal/cm². Using a heat transfer bench scale test, three-layer aluminum foil insulation suits with air gaps ranging from 0 mm to 7.68 mm were tested. Each sample was exposed to heat until the innermost layer reached 55°C. The analysis of temperature, heat transfer rate, heat flux, second-degree burn time, and thermal resistance revealed that a TPP exceeding 35 cal/cm² was achieved at a 6.4 mm air gap, peaking at 36.30 cal/cm² at 7.68 mm. The increase in TPP with larger air gaps was due to higher thermal resistance and extended burn times. Thus, a minimum air gap of 6.4 mm is recommended for firefighter clothing to meet safety standards.
CHARACTERISTICS OF AGAVE SISALANA NATURAL FIBER COMPOSITES WITH SEAWATER TREATMENT Raviko, Johansyah; Purnowidodo, Anindito; Wahyudi, Slamet; Azmi, Muhammad
International Journal of Mechanical Engineering Technologies and Applications Vol. 6 No. 2 (2025)
Publisher : Mechanical Engineering Department, Engineering Faculty, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/MECHTA.2025.006.02.11

Abstract

This study focuses on the more environmentally friendly treatment (seawater treatment) than classical chemical treatments (natural fibers and a new trend of developing epoxy resin matrix composites with natural Agave Sisalana fiber reinforcement). The current study investigated natural agave sisalana fiber soaked in seawater for three days and seven days to increase the adhesion of the fiber-matrix interface on the epoxy resin composite with natural agave sisalana fiber. The best single fiber tensile strength test was caught on the 7-day treatment sample, where the loss was 898.49 MPa, and the modulus of elasticity was 1418.42 MPa. From the results of the SF composite tensile strength test, the highest tensile strength value was obtained in the 7-day seawater treatment sample of 103,734 MPa, the elongation at break value was 23,954 MPa, and the modulus of elasticity was 4,576 MPa. The data revealed that samples with the given treatment had higher mechanical properties than those without treatment. The loss of impurities in the sisal fiber after seawater treatment leads to a better bond between the fibers and the matrix, where the high value of tensile strength was influenced by the interface bond between the sisal fiber and the strong epoxy resin matrix acting as a load support. Furthermore, the macro photo data reveals that the results of the tensile testing fracture experienced a ductile fracture because it was marked that the fiber pull-out mechanism dominated in each specimen, piloting the reinforced sisal fiber composites experience slow cracking. In conclusion, seawater treatment may strengthen the fibers' mechanical surface properties by removing the outer layers of hemicellulose, cellulose, and lignin, causing the fiber-matrix interface to increase, leading to higher direct impact and tensile strength than composites with no seawater treatment.
Dari Lembaga Eksekutif ke Komisi Independen: Perkembangan Penuntutan Kejahatan dan Pelajaran dari Indonesia Bayanullah, Muhammad; Khusaini, Moh.; Madjid, Abdul; Wahyudi, Slamet; Jameelah, Mariyam
Jurnal IUS Kajian Hukum dan Keadilan Vol. 13 No. 1 (2025): Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Magister of Law, Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v13i1.1664

Abstract

This study aims to analyze the impact of political dynamics on institutional independence in criminal prosecution processes, focusing on the Corruption Eradication Commission (KPK) and the National Human Rights Commission (Komnas HAM) in post-1998 democratic transition Indonesia. The central issue examined is how constitutional weaknesses are exploited by lawmakers to manipulate institutional design, thereby undermining the capacity of these bodies to function independently. Utilizing a socio-legal methodology that integrates legal analysis with social science perspectives, this interdisciplinary approach explores the interplay between institutional frameworks, regulatory structures, and political dynamics. The findings reveal that the concept of the unitary executive, previously abandoned, has reemerged as a justification for political intervention in institutional design. Consequently, both the KPK and Komnas HAM have experienced a significant erosion of their institutional independence, impairing their effectiveness in addressing corruption and human rights violations. This study contributes to theoretical debates on institutional challenges in emerging democracies and offers practical insights for safeguarding institutional autonomy to ensure the accountability and integrity of governance structures.    
Voluntary Disclosure Programs, Tax Morale, and Tax Penalties: Their Influence on Individual Taxpayer Compliance in the Context Tax Regulations Harmonization Law Arifiana, Zahra; Wahyudi, Slamet
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4474

Abstract

This study aims to ascertain how individual taxpayer compliance is affected by tax morality, tax penalties, and voluntary disclosure programs.  At the Kantor Pelayanan Pajak (KPP) Pratama Jakarta Kebayoran Baru Dua, the study was conducted using primary data from surveys.  Later, the data was examined using multiple linear regression analysis.  The study's conclusions imply that tax fines, tax ethics, and voluntary disclosure initiatives have a major influence on individual taxpayer compliance. In theory, this study advances knowledge that voluntary disclosure initiatives may eventually raise taxpayer awareness and compliance.  The internal component of tax morale, which is impacted by societal norms, government trust, and the fairness of the tax system, can be strengthened by the deterrent effect of tax sanctions as an external factor. In practice, this means that while voluntary disclosure programs can boost compliance in the short term, their long-term efficacy hinges on raising taxpayer tax morale through tax education and the imposition of severe but appropriate tax penalties to avoid stifling morale.
Pengaruh Kompetensi Auditor, Ancaman Independensi dan Etika Profesi Terhadap Audit Judgment: Perspektif Dari Kantor Akuntan Publik di Jakarta Selatan Deandra, Muhammad Rizqi; Wahyudi, Slamet
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50784

Abstract

This study aims to examine the effect of auditor competence, independence threats, and professional ethics on audit judgment. This research is classified as quantitative research. The data collection method used is primary data through a field survey. The technique employed involves distributing questionnaires to 106 external auditor respondents working at Public Accounting Firms in the South Jakarta area. The sampling method used is non-probability sampling with a purposive sampling technique. The data analysis in this study was processed using SPSS version 25. The results of this study show that, partially, auditor competence has a significant effect and positive effect on audit judgment, independence threats have a negative and significant effect on audit judgment, and professional ethics have a positive and significant effect on audit judgment.
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 Angga Akbar Fanani, Angga Akbar Anggraini, Dahlia Tri Anindito Purnowidodo Arifiana, Zahra Arifin, Ichwan Arimurti, Trias Aris Kurniawan Aryanti, Sabrina Putri 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 Hera Widyastuti 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 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 Pratikto Pratikto Pratikto, Pratikto Pribadi, Moch Fadlal Islamay Purnami Purnami Purnomo Budi Santoso Quraisya, Denas Rahmad Rahmad Rahmani, Rizkianuri Randy Kuswanto Ratnasari , Vita Raviko, Johansyah Richard Pietersz Rizki, Septi Hasna Romels C. A. Lumintang Ronny Tuhumena Ronny Tuhumena Rosy Hutami Rudiatin, Endang Rudy Soenoko Rudy Soenoko Rudy Soenoko Rusdi Rusdiana Rusdiana S Soemarno Sabaruddin Sabaruddin Saddam, Muhammad Sadia , Nur Khalimatus Safitri, Eka Rachmadhani Sahri Muhammad Sapan, Yustina sapanli, kastana Sapriadi Semi, Hijar Septiani, Bunga Sonief, Ahmad As'ad SUBEKTI, FAJAR Sudarno Sudarno Sudarno, Sudarno Sudjito Soeparman Sugiarto S Sugiono Sugiono Sugiono Sugiono Suheni Suheni Sukamto, Ika Sumiyarsi Sukandar Sukandar Sulhendri Sunoko, Rudy Tanjung, Juita Taufik, Kemal Vega Fonsula Andromeda Wahyono Suprapto Wiadnya , Dewa Gede Raka Widha Kusumaningdyah Widya Wijayanti Wijaya, Salsabila Sulthanah Putri Winarto Winarto Yao, Jiafeng Yustian Bella Yuswono Hadi Zuhud, Ervizal A. M. Zulkifli Rangkuti