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All Journal Jurnal Manajemen Terapan dan Keuangan Reaktor Indonesian Journal of Mathematics and Natural Sciences Seminar Nasional Teknik Kimia Kejuangan Prosiding Semnastek JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Pajak Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Materials Exploration and Findings Makara Journal of Technology Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat International Journal of Multidisciplinary Approach Research and Science JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Journal of Management, Economic, and Financial Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Jurnal Cakrawala Akuntansi
Yuliusman Yuliusman
Departemen Teknik Kimia, Fakultas Teknik, Universitas Indonesia, Depok 16424
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences

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Strategic Site Selection for Bio-LNG Plant in Indonesia: A Multi-Criteria Scoring Method Approach Oktariani, Edma Nadhif; Yuliusman, Yuliusman
Journal of Materials Exploration and Findings Vol. 3, No. 3
Publisher : UI Scholars Hub

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Abstract

In Indonesia, the energy sector is still predominantly reliant on fossil fuels, with renewable energy, including liquefied biomethane (Bio-LNG), playing a limited role. Nonetheless, Indonesia has significant potential for Bio-LNG development due to its abundant organic waste resources such as Palm Oil Mill Effluent (POME) from palm oil mills. Having approximately 891 Palm Oil Mills in Indonesia and being spread mostly in Sumatra, this study aims to select a strategic location for a Bio-LNG plant that can enhance logistical efficiency and economic viability for the plant. This study uses Multi-Criteria Decision Making (MCDM) methodologies to assess potential sites based on key criteria: Land Availability, Distance to Source of Feedstock, Distance to Customer Locations, Jetty Availability, and Future Business Developments. This study has narrowed down into focusing on provinces with substantial raw material potential, Riau Province, particularly Dumai City and its surroundings, which emerges as a pivotal hub. Secondary data are gathered to conduct a systematic scoring process evaluates and integrates each criterion to generate a comprehensive ranking of potential sites. The selected site for the Bio-LNG plant is Location 1, at the coordinates of 1.662056, 101.707092, Pelintung, Medang Kampai Subdistrict, Dumai City, Riau. Its strategic positioning, proximity to key transportation routes, availability of abundant feedstock, and access to necessary infrastructure make it an ideal choice. This study aims to advance Bio-LNG infrastructure in Indonesia, promoting cleaner energy solutions, and enhanced supply chain efficiency.
Single-step Synthesis of Activated Carbon from Arabica Spent Coffee Ground using K2CO3 as Activator Agent Mieldan, Ghina Ivana; Yuliusman, Yuliusman
Journal of Materials Exploration and Findings Vol. 3, No. 3
Publisher : UI Scholars Hub

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Abstract

Activated carbon is a nanomaterial that is often used as an effective adsorbent. Activated carbon raw materials can use biomass, such as coffee grounds, which can be found along with the growth of public interest in coffee drinks. Chemical activators are used for activation to increase biomass carbon's adsorption capacity. Using K2CO3 activator to increase the specific surface area of activated carbon is more harmless than KOH. The use of spent coffee grounds as carbon source and food additive K2CO3 as an activator can make food-grade activated carbon that can be used for food. This study aimed to synthesize activated carbon in one-step synthesis by utilizing coffee grounds biomass waste by varying the mass ratio between biomass waste and K2CO3. The activated carbon was characterized using SEM- EDX and iodine numbers. Activated carbon was prepared with spent coffee ground and K2CO3 with the mass ratio of 1:1 gained the largest surface area of 1052 m2.g-1 despite having the lowest yield of 18%.
Fire and Explosion Hazard Risk Analysis of Fuel Transfer Activities at Fuel Terminal “X” Utilizing the Quantitative Risk Analysis (QRA) Method Sulistyawan, Angga Wahyu; Yuliusman, Yuliusman
Journal of Materials Exploration and Findings Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

Fuel transfer operations at Fuel Terminal ‘X’ constitute a critical stage in the energy supply chain, where complex interactions among human, technical, and environmental factors generate inherent risks of fire and explosion. The flammable nature of fuel oil, coupled with the possibility of vapor or liquid releases outcoming by tool failures, connection leaks, or control system malfunctions, underscores the need for robust and proactive risk management strategies. This study aims to evaluate and mitigate these risks by applying Quantitative Risk Assessment (QRA). The assessment utilized the Parts Count method to foercast generic component failure rates and Fault Tree Analysis (FTA) to classify potential failure pathways that could head to hazardous fuel release scenarios. Consequences were modeled with SAFETI software, enabling a detailed examination of thermal radiation spread by fires, overpressures by blasts, and the determination of risk exposure zones for human populations in the vicinity. Further application of control systems like gas leak detectors, flame detectors, and the automatic/manual shutdown and isolation systems reduced the IRPA to an acceptable risk level. These findings emphasize the importance of combining quantitative risk modelling and systematic safety barriers to improve the operational safety. It is anticipated that these results will support the preparation of risk assessment protocols and safety policy guidelines for fuel handling facilities in the oil and gas sector.
Pengaruh Struktur Modal Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Sahrinra, Irgi; Yuliusman, Yuliusman; Hernando, Riski
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.2572

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan resmi perusahaan serta situs Bursa Efek Indonesia. Sampel penelitian ditentukan dengan metode purposive sampling dan menghasilkan sebanyak 34 perusahaan perbankan sebagai objek penelitian. Metode analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh signifikan terhadap kinerja keuangan. Selain itu, ukuran perusahaan terbukti mampu memoderasi hubungan antara struktur modal dan kinerja keuangan, sehingga semakin besar ukuran perusahaan maka semakin kuat pula pengaruh struktur modal terhadap kinerja keuangannya. Temuan ini memberikan implikasi bahwa manajemen perbankan perlu memperhatikan komposisi struktur modal yang optimal dengan mempertimbangkan ukuran perusahaan agar dapat meningkatkan kinerja keuangan secara berkelanjutan. Penelitian ini juga memberikan kontribusi teoritis dalam memperkuat teori sinyal (signaling theory) dan trade off theory, sekaligus memberikan bukti empiris di sektor perbankan Indonesia.
Pengaruh Implementasi Sistem Informasi Pemerintahan Daerah (SIPD), Transparansi dan Akuntabilitas Terhadap Pengelolaan Dana Dengan Teknologi Informasi Sebagai Variabel Moderasi di OPD Kabupaten Merangin Suci Ramadani, Aulia; Yuliusman, Yuliusman; Friyani, Rita
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.2573

Abstract

Penelitian ini menganalisis pengaruh implementasi Sistem Informasi Pemerintahan Daerah (SIPD), transparansi, dan akuntabilitas terhadap pengelolaan dana di Organisasi Perangkat Daerah (OPD) Kabupaten Merangin, dengan teknologi informasi sebagai variabel moderasi. Sampel terdiri dari 23 OPD dengan 69 responden. Metode kuantitatif menggunakan WarpPLS 8.0 diterapkan untuk menguji data. Hasil menunjukkan bahwa implementasi SIPD tidak berpengaruh signifikan terhadap pengelolaan dana, yang mengindikasikan penerapan SIPD yang belum merata tidak meningkatkan kualitas pengelolaan dana. Sebaliknya, transparansi dan akuntabilitas memiliki pengaruh positif signifikan, menandakan bahwa peningkatan kedua aspek tersebut dapat meningkatkan efektivitas pengelolaan dana. Teknologi informasi berperan sebagai variabel moderasi yang memperkuat hubungan antara implementasi SIPD dan pengelolaan dana, namun tidak memoderasi hubungan antara transparansi dan akuntabilitas dengan pengelolaan dana. Temuan ini memberikan wawasan penting bagi pengembangan kebijakan pengelolaan dana di OPD Kabupaten Merangin, serta menekankan perlunya peningkatan implementasi SIPD dan pemanfaatan teknologi informasi untuk mendukung transparansi dan akuntabilitas.
The Influence Of Total Quality Management (TQM), Performance Measurement System, Reward System And Organizational Culture On Managerial Performance (Case Study At PT. Pos Indonesia (Persero) Jambi City) Mutiya, Aprillia; Yuliusman, Yuliusman; Yustien, Reni
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46733

Abstract

This study aims to provide empirical evidence on the influence of Total Quality Management (TQM), performance measurement systems, reward systems, and organizational culture—both simultaneously and partially—on managerial performance. The research was conducted at PT Pos Indonesia (Persero) in Jambi City, with a sample of 46 respondents selected using purposive sampling. Data were analyzed using multiple linear regression, supported by validity and reliability tests, classical assumption tests, and hypothesis testing. Data processing was carried out using SPSS version 22 for Windows.The findings reveal that TQM, performance measurement systems, reward systems, and organizational culture, when tested simultaneously, have a significant influence on managerial performance. However, when examined partially, only TQM and reward systems demonstrate a statistically significant effect on managerial performance, whereas performance measurement systems and organizational culture do not show a significant impact.This study contributes to organizational performance literature by confirming that quality management practices and effective reward mechanisms are essential drivers of managerial performance. In contrast, the lack of significant influence from performance measurement systems and organizational culture suggests the need for deeper structural alignment and cultural reinforcement within the organization. Practically, the results offer strategic insights for companies aiming to enhance managerial effectiveness through quality-centric management and motivational incentives.
Comparative Analysis Of Financial Performance Before And After The Implementation Of International Financial Reporting Standard (IFRS) (Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange) Riani, Nita; Yuliusman, Yuliusman; Rita Friyani, Rita Friyani
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46742

Abstract

This study aims to examine differences in financial performance before and after the adoption of International Financial Reporting Standards (IFRS) in mining companies listed on the Indonesia Stock Exchange. Financial performance is assessed using profitability (ROA, ROE), solvency (DAR, DER), and liquidity (CR, QR) ratios. A comparative quantitative approach was employed, analyzing company data from periods prior to and following IFRS implementation. The results show that IFRS adoption led to noticeable differences in return on assets and current ratio, indicating a shift in asset utilization efficiency and liquidity management. However, return on equity, debt ratios, and quick ratio did not show significant changes, suggesting that IFRS implementation had limited influence on capital structure and short-term liquidity measures in the mining sector. These findings imply that IFRS adoption may selectively impact certain financial aspects, particularly those related to internal efficiency and operational cash flow. For corporate managers, aligning financial strategies with IFRS standards can enhance decision-making and performance evaluation. Regulators may also benefit from understanding the sector-specific effects of IFRS to ensure relevant and effective policy implementation. Investors are encouraged to consider both the opportunities and limitations of IFRS-based reports in their financial analysis.
The Influence of Budget Participation, Organizational Commitment, and Total Quality Management (TQM) on Managerial Performance (Empirical Study at Bank Mandiri and Bank Central Asia in Jambi City) Amelia, Putri; Yuliusman, Yuliusman; Salman Jumaili, Salman Jumaili
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46751

Abstract

This study aims to examine the effect of variable Budget Participation, Organizational Commitment and Total Quality Management (TQM) on Managerial Performance at Bank Mandiri and Bank Central Asia in Jambi City. This study uses a saturated sampling technique. Research data collection was carried out by distributing questionnaires to 70 respondents, and questionnaires that could be used were only 62. Data processing using SPSS 22.0 software. Before testing the hypothesis, an instrument quality test and a classic assumption test are performed. The results of testing the quality of the instrument consisting of validity and reliability tests show that all question items are valid and reliable. The results of the classic assumption test which consists of data normality test, multicollinearity test, and heteroscedasticity test show that all data meet the requirements. Hypothesis testing results indicate that simultaneous budgetary participation, organizational commitment and total quality management (tqm) affect managerial performance. Partially, only organizational commitment and total quality management (tqm) variables affect managerial performance, while budgetary participation variables do not affect managerial performance.
The Effect Of Corporate Governance, Company Size On Financial Statement Fraud In Banking Companies Kurnia, Zirda; Yuliusman, Yuliusman; Yustien, Reni
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46755

Abstract

This research entitled the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. There is a scandal (gap fenomenon) in financial companies relate to the manipulation financial statement that occurred in 2018. Some of the supported studies conducted research on the effect of corporate govenance and firms size to financial statement fraud of the results in this research show conclusions that are relatively inconsistent with each other (research gap). This research aimed to determine empirically the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. The population in this research are banking companies on Indonesia Stock Exchange in period 2014-2018. The sampling method used is purposive sampling with the number of samples is 35 companies. The analysis method use in this research is multinomial logistik regression with SPSS software version 22.0 for windows. The result of this research concluded that (1) the board of commissioners, independent commissioners, audit committees, the effectiveness of internal audit, and firms size simultaneously have effect to fraudulent financial statements (2) the board of commissioners, independent commissioners, and firms size partially have affect to fraudulent financial statements (3) audit committees and the effectiveness of internal audit have no effect to fraudulent financial statements.
Co-Authors - Afrizal Aimanah, Ummul Alfi Maghfirwan Ramadhan, Alfi Amelia, Putri Ananda Putra Sangaji, Ananda Anggara Anggara Anggara Anggara, Anggara Anondho Wijanarko Arsyadt, Arsyadt Aurin, Rizkiza Az-zahra Osman, Rani Nur Azwar Manaf Clara Liany Tampubolon Dahmiri Dedy Setiawan Dianursanti Eko Prasetio, Eko F. Husni Hasbullah, F. Husni Farhana, Disya Yuke Fitri, Lucky Enggraini FRIYANI, RITA Gowon, Muhammad Heri Hermansyah Hernando, Riski Hizazi, Ahmad Ilham Wahyudi Indra Lila Kusuma, Indra Lila Kencana, Ulya Kezia Elkardiana, Kezia Kitakawa, Naomi Shibasaki Kurnia, Zirda Lucky Enggrani Fitri M. Iwan Fermi Mieldan, Ghina Ivana Misni Erwati, Misni Misri Gozan Momoji Kubo, Momoji Muhammad Amin Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Musyayaddah, Musyayaddah Mutiya, Aprillia Naomi Shibasaki-Kitakawa, Naomi Nata, Pan Ade Natasa*, Nursima Nela Safelia Nelson Saksono Oktariani, Edma Nadhif Pan Nata, Pan Praswasti P. D.K Wulan, Praswasti P. D.K Qodariah Barkah Rahayu Rahayu Ramadhani, Indira Putri Ratih Kusumastuti Reni Yustien Riani, Nita Rico Wijaya Z Rita Arbianti Rita Friyani, Rita Friyani Roekmijati Soemantojo, Roekmijati Roekmijati W. Soemantojo, Roekmijati W. Sahrinra, Irgi Salman Jumaili, Salman Jumaili Septari, Al-Iqrom Setijo Bismo Shelomita, Cindy Sitepu, Latresia Aprilia BR Sohabat Nasuha Sonia, Reiny Erica Sri Wahyuni Subihi Subihi Subihi Subihi, Subihi Suci Ramadani, Aulia Sulistyawan, Angga Wahyu Susfayetti, Susfayetti Sutrasno Kartohardjono Tania Surya Utami Toshiy Yonemoto, Toshiy Tuti, Srimastuti Violeta, Octa Diva Widodo Wahyu Purwanto Widodo Wahyu Purwanto Wijanarko, A. Wiwik Tiswiyanti Yulianto Sulistyo Nugroho