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All Journal Jurnal Program Magister Ilmu Sosial Universitas Tanjungpura Jurnal Kebijakan Kesehatan Indonesia Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Syntax Literate: Jurnal Ilmiah Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Biosaintifika: Journal of Biology & Biology Education Unes Law Review MAT-EDUKASIA ComTech: Computer, Mathematics and Engineering Applications JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Bina Manajemen HUKUM BISNIS Jurnal Surya Teknika Business Economic, Communication, and Social Sciences Journal (BECOSS) Jurnal Media Ekonomi PIPER TEACHING : Jurnal Inovasi Keguruan dan Ilmu Pendidikan Jurnal Telkommil Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Paradigma Akuntansi Journal of Social Research eCo-Fin Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse) Edumatica: Jurnal Pendidikan Matematika Jurnal Informatika Sewagati International Journal of Multidisciplinary Approach Research and Science Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat JIPFRI (Jurnal Inovasi Pendidikan Fisika dan Riset Ilmiah)
Yohanes Yohanes
Fakultas Keguruan Ilmu Pendidikan Universitas Terbuka
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Comparative Analysis of Real-time and Conventional Overall Equipment Effectiveness Applications in Manufacturing Industry Susilawati, Anita; Yohanes, Yohanes; Putri, Sunny Ineza; Prasetyo, Brian Agung Cahyo; Saputri, Anggraini Dwi; Ihsan, Yaser
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 69 No 3 (2025): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36842/jomase.v69i3.570

Abstract

Overall Equipment Effectiveness (OEE) is a comprehensive measure to identify the level of productivity and performance of machines/equipments. Conventional approaches to OEE data processing, such as using Microsoft Excel, have limitations. Consequently, the data processing process becomes less efficient and prone to human error. This study aims to examine the application of OEE in the Manufacturing Industry, measurable performance gaps between conventional and real-time approaches. The methodology used in this study was based on a synthetic literature review to evaluate the effectiveness of both OEE approaches based on existing studies. The transition of OEE from mere calculations to dynamic, real-time, and integrated systems is a direct response to the increasing complexity and competitiveness of the modern manufacturing environment. This study can be used to identify areas for future development and as a reference for further research to provide a guide to OEE practitioners in implementing improvements.
Effect of Power and Mix Fuel Used Oil and Pertamina Dex on Exhaust Gas Emissions from Modified Diesel Engines Sasmita, Aryo; Yohanes, Yohanes; Prilianto, Danuardi Restu
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 69 No 3 (2025): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36842/jomase.v69i3.554

Abstract

Industrial growth and the increasing number of transportations cause the need for oil to increase. The increasing need for oil is directly proportional to the waste produced, namely used oil. Used oil waste can be a replacement fuel, which is produced quite large every year. This research used a mixture of used oil and Pertamina Dex used as a modified diesel engine fuel. The purpose of this study was to analyze the exhaust emissions produced by modified diesel engines. The research was conducted by varying the percentage of the mixture of used oil and Pertamina Dex, namely the percentage of a mixture of P10 (90% used oil and 10% Pertamina Dex), P20 (80% used oil and 20% Pertamina Dex) and P30 (70% used oil and 30% Pertamina Dex). Tests on the calorific value of fuel and exhaust emissions, which are varied based on the power load at idle (0 W), 1,000 W and 2,000 W. The test results showed that the calorific values of fuel P10, P20 and P30 were 44,191 kJ/Kg, 48,648 kJ/Kg and 50,074 kJ/Kg respectively. From this research it is known that the best fuel mixture of P30 with a loading power of 0 W, which emits a value of CO of 0.03%, CO2 of 2.32%, and HC of 34.86%. The results showed that the P10, P20 and P30 fuels met the exhaust emission quality standards according to the applicable regulations where the resulting opacity emissions did not exceed 40%.
FAKTOR - FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI Wenny, Wenny; Yohanes, Yohanes
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 7 No 2 (2022): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v7i2.900

Abstract

Tujuan dari penelitian ini adalah untuk menguji data secara empiris mengenai faktor-faktor yang mempengaruhi agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel dari penelitian ini terdiri dari Leverage, Likuiditas, Intensitas Modal, Komisaris Independen, Intensitas Persediaan dan Profitabilitas. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Penentuan sampel menggunakan purposive sampling method dan terdapat 82 perusahaan yang telah memenuhi kriteria sampel. Hipotesis yang digunakan peneliti untuk melakukan penelitian yaitu menggunakan analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa Profitabilitas memiliki pengaruh terhadap Agresivitas Pajak. Sedangkan Leverage, Likuiditas, Intensitas Modal, Komisaris Independen, dan Intensitas Persediaan tidak memiliki pengaruh terhadap Agresivitas Pajak. Kata kunci: Agresivitas Pajak, Leverage, Likuiditas, Intensitas Modal, Komisaris Independen, Intensitas Persediaan, Profitabilitas
KONSTRUKSI PENGAMPUNAN PAJAK PAJAK PENGHASILAN (PPh) Pasal 23 DI INDONESIA Tjoa, Robby; Yohanes, Yohanes; Tajib, Eddy
Jurnal HUKUM BISNIS Vol 10 No 1 (2026): Volume 10 No 1 2026
Publisher : Fakultas Hukum Universitas Narotama

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

Abstract

Tax plays a crucial role as a primary instrument in supporting national development, serving as one of the main pillars of state revenue. Among the various tax instruments, Income Tax (PPh), particularly Article 23 (PPh 23), holds significant importance because it governs the withholding of tax on income derived from capital, services, rent, and certain types of rewards or appreciation. The implementation of PPh 23 is intended to ensure fairness, expand the tax base, and prevent tax evasion through third-party withholding mechanisms. However, in practice, challenges remain regarding the effectiveness and compliance of PPh 23, especially due to differing interpretations of taxable objects and the lack of awareness among taxpayers. To address these issues, the tax amnesty policy has emerged as an essential fiscal instrument aimed at improving voluntary compliance, expanding the taxpayer database, and strengthening the legal construction of PPh 23. Indonesia has previously implemented this policy through Law Number 11 of 2016 concerning Tax Amnesty, which provided an opportunity for taxpayers to disclose unreported assets with the promise of certain benefits and legal certainty. This study employs a normative legal research method with a statutory and conceptual approach to analyze the regulatory framework of Income Tax Article 23 in relation to tax amnesty. The objective is to explore how tax amnesty contributes to enhancing taxpayer compliance and reinforcing the legal certainty of PPh 23 enforcement within Indonesia’s tax system. Keywords: Construction, Tax Amnesty, Income Tax Article 23
Co-Authors Abdillah, Marco Ade Susanti Ahmad Jurnaidi Wahidin Aldi, Jupri Amir Hamzah Andres Dharma Nurhalim Anita Susilawati Anuar, Kaspul Arga, Vincensius Aryo Sasmita Augustpaosa Nariman Augustpaosa Nariman Awatif, Awatif Bekti Palupi Cahyono, Fajar Tri Cornelio Purwantini, Cornelio Destiani, Anisya Restu Dimas Pramita Nugraha Donara, Geovanny Elwi Danil Ependi, Rinto Fajri, Aidil Fakhri, Fakhri Farhan, M Alif Fatiya, Fatiya FEBRIANTI, MEIRISKA Fitmawati Fitmawati Gusstafri, Haji Habeahan, Hosea Habli, Mustafa Hakim, Hasanul Hamali, Sambudi Hamidi, Yulis Handayani, Morelia Nurul Handika, Roki Harahap, Muhammad Alhafih Harefa, Cahayu Prildana Henny Hendarti Herdianto, Dimas Nur Heri Siswanto Herlina Kurniawati Hidayati Rais Hilwan Yuda Teruna Hutabarat, Veronica Wijaya Ignatius Roni Setyawan Ihsan, Yaser Ilham, Robby Aprilo ishar, muh Istiqomah Rahmawati Iwan Kurniawan Jayadi Jayadi Jefryanto, Gusmardani Jefryanto, Gusmardani Johanes Johanes, Johanes Khairul Anwar Legisnal Hakim Leonard Leonard Lubis, Fahri Asrizal Lukman, Luvenia Andrius Lutfan Lazuardi Madina, Virginaya Flara Marliana, Nana Meta Fitri Rizkiana mubarok, ikhsan Muchtar, Muhammad Arafat Muftil Badri Mughiroh, Hayatul Muhammad Firman Annur Muhammad Jainuri Munandar, Putra Aris Nainggolan, Johannes Riomanto Nani Mulyati Narabewa, Ario Nazhifah, Nazhifah Ningrum, Alieffia Farda Nuriyadi, Nuriyadi Panggabean, Surta MD Pindo Evans Manuel Damanik Polim, Vincent Pramija, Syafirman Prasetyo, Brian Agung Cahyo Pratama, Zikra Mulya Prilianto, Danuardi Restu Purnawan, Trio Puspita, Shandy Puspitasari, Tari Okta Putra M, Rachel Pramana Putra Partomuan, Putra Putra, Ivan Fadillah Putri, Yolanda Eka R Sudarwo, R Rafif, M. Attar Rafil, Rafil Rafizan, Rafizan Ramadani, Cici Rasyid, Kurniawan Ridwansyah, Arrijal Romy Romy Roni, Guido Salsabila, Sofia Putri Salsabilla, Putri Annisa Saputra, Agus Saputri, Anggraini Dwi Sari, Imelia Satriardi Satriardi Shofiah , Laila Nur Sinaga, Markus Siregar, Erikson Sri Wahyuni Sunny Ineza Putri Sutanta Sutanta, Sutanta Tajib, Eddy Tania, Stefani Tarigan, Eigiya Nina Thamrin, Agus Theresia Gunawan Tjoa, Robby Wanda Wanda Wenny, Wenny Wijaya, Sidiq Nugraha Wulan Dari, Wulan Yuhelson Yuhelson Yulianto, Evon