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Dampak Implementasi Sistem e-Samsat Terhadap Kepatuhan Wajib Pajak di Kota Lhokseumawe Mariana, Mariana; Dilla Ramadani; Kheriah Kheriah; Hamdani Hamdani
Journal of Islamic Economic and Law (JIEL) Vol. 1 No. 2 (2024): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v1i2.1185

Abstract

Penelitian ini menganalisis dampak implementasi sistem e-Samsat terhadap kepatuhan wajib pajak di Kota Lhokseumawe dan mengidentifikasi faktor-faktor yang mempengaruhi kepatuhan dan kepercayaan wajib pajak. Program reformasi administrasi perpajakan ini mencakup penerapan sistem modern dengan struktur organisasi berbasis fungsi, serta perbaikan layanan melalui pembentukan Account Representative dan Complaint Center. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei untuk mengukur hubungan sebab-akibat antara penerapan e-Samsat dan kepatuhan wajib pajak. Hasil analisis regresi linear sederhana menunjukkan bahwa penerapan e-Samsat memiliki pengaruh positif yang signifikan terhadap kepatuhan wajib pajak, dengan koefisien regresi sebesar 0,193 dan nilai p = 0,013. Meskipun pengaruh tersebut signifikan, kontribusi e-Samsat terhadap kepatuhan wajib pajak relatif kecil, dengan koefisien determinasi (R²) sebesar 3,1% dan nilai Adjusted R² 2,6%. Temuan ini mengindikasikan bahwa meskipun e-Samsat mempermudah administrasi pajak, faktor-faktor lain seperti kesadaran perpajakan dan sanksi mungkin memiliki pengaruh yang lebih besar terhadap kepatuhan wajib pajak. Penelitian lebih lanjut disarankan untuk mengeksplorasi variabel tambahan dan memperbaiki model regresi guna memperoleh pemahaman yang lebih mendalam mengenai pengaruh e-Samsat terhadap kepatuhan wajib pajak.
Analisis Pengaruh Penertiban Pemakaian Tenaga Listrik Terhadap Penurunan Susut Non Teknis pada PT PLN (Persero) ULP Tapaktuan Repka Cipta Pramudita; Hamdani Hamdani; Rahmaniar Rahmaniar
JURAL RISET RUMPUN ILMU TEKNIK Vol. 4 No. 1 (2025): April : Jurnal Riset Rumpun Ilmu Teknik
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurritek.v4i1.4910

Abstract

PT PLN (Persero) is a State-Owned Enterprise that provides electricity services to the community. There is an Energy Transaction Section, especially the Loss Control subsection, in this field the main task is to minimize the level of losses that occur at PLN. Large losses can cause large losses to the company. Loss is the loss of electrical energy caused by several factors. Loss is divided into technical losses and non-technical losses. Currently, non-technical losses often occur and contribute quite a large number to PLN's loss data. This loss often occurs due to the actions of several PLN customers themselves who commit violations when using electricity in various ways. There are many types of violations committed by customers when found in the field, one of which is playing with the components on the kWh meter so that this can cause the kWh meter not to calculate energy usage properly and correctly. Of course, this cannot be ignored by the company, therefore at PT. PLN there are also Electricity Usage Control officers. P2TL officers are officers who regulate the use of electricity and ensure that all electricity used is calculated correctly on the kWh meter.
ANALISIS PERENCANAAN PEMBANGKIT LISTRIK TENAGA MIKRO HIDRO (PLTMH) DI DESA NEGERI GUGUNG SIBOLANGIT Putra, M Alief Kurniadi; -, Hamdani
Power Elektronik : Jurnal Orang Elektro Vol 13, No 1 (2024): POWER ELEKTRONIK
Publisher : Politeknik Harapan Bersama Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/polektro.v13i1.6513

Abstract

The Micro-Hydro Power Plant (PLTMH) is a small-scale hydropower generator with an installed capacity of less than 200 kW. It utilizes the flow of water from irrigation channels, rivers, or natural waterfalls by harnessing the available waterfall height at the construction site. This study focuses on the planning techniques and equipment required for PLTMH located in rural areas such as Negeri Gugung Sibolangit to meet the electricity needs of the residents. The research includes a technical feasibility study by surveying the hydrological potential and the potential falling height (head) at the planned PLTMH development site. Based on the calculations, the electricity demand for the residents of Negeri Gugung Sibolangit during peak load is estimated to be 20 kW. Field surveys indicate that the potential water discharge in the river of Negeri Gugung Sibolangit is approximately 0.95 m3/s, with a planned water discharge in the diversion channel of 0.38 m3/s and a waterfall height of 7.5 meters. This configuration can generate a power of 28 kW, which is sufficient to meet the needs of the local population. Considering the head, planned discharge, and installed capacity, the suitable turbine type is determined to be a cross-flow turbine, and the generator type is identified as a synchronous generator. Based on these parameters, it can be concluded that building a PLTMH in Negeri Gugung Sibolangit is highly feasible. 
Pengaruh Leverage, Free Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Sektor Consumer Cyclicals Mohamad Zulman Hakim; Putri Okta Andani; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad; Siti Chanifah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1381

Abstract

Effect of Leverage, Free Cash Flow, and Profitability on Profit Management. Te purpose of this study was to empirically examine the Effect of Leverage, Free Cash Flow, and Profitability on Earning Management using the modified Jones Model. This research uses secondary data on consumer cyclicals companies that are listed on the IDX and generate profits in 2018-2021. The sampling technique used purposive sampling method and obtained as many as 28 companies with an observation period of 4 years. The dat analysis technique used is multiple linear regression analysis. The results of the analysis show that leverage has a positive effect on Earnings Management, but Free Cash Flow has a negative effect on earnings management and Profitability has a negative effect on earnings management.
Development of Distribution Center Leu Mart Karawang with Feasibility Analysis, SWOT, STP, IFE EFE IE and Marketing Mix 9P Candra Galang Gemilang Putra; Wahyudin Wahyudin; Hamdani Hamdani
Jurnal Rekayasa Sistem & Industri Vol 8 No 02 (2021): Jurnal Rekayasa Sistem & Industri
Publisher : School of Industrial and System Engineering, Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jrsi.v8i02.515

Abstract

MSMEs are Indonesia's largest financial access by contributing 60.34% of GDP (Gross Domestic Product).Seeing the very high number of markets with needs that must be met, the Leu Mart Karawang DistributionCanter (DC) was formed to bridge by cutting the distribution process from direct suppliers to small andmedium businesses, both large and small stores, MSMEs, and Village-Owned Enterprises (BUMDES). DCLeu Mart Karawang is the first modern market in Karawang that helps increase MSMEs by simplifying thedistribution process for basic food products and daily necessities based on websites and Androidapplications. To support competition and market opportunities, a study was conducted using SWOTanalysis, STP (Segmenting, Targeting, Positioning), IFE EFE analysis and Marketing Mix 9P accompaniedby a competition analysis of market opportunities, operations, finance, marketing and human resources.The results of this study explain that DC Leu Mart Karawang is very feasible and has good long-termprospects to run. Besides being stated by the results of the analysis, DC Leu Mart Karawang has also beenrunning for approximately 8 months with an increasing trendline every month. This is supported by aReturn on Investment (ROI) of 43.5% and a Payback Period of 2 years and 1 month. The investmentfeasibility results in an NPV of Rp. 7,001,220,721, IRR 51% Net B/C 6.77 and PI 2.16.
Tantangan Piutang BPJS dalam Mempertahankan Kestabilan Ekonomi Nasional: Dampak terhadap Keuangan Perusahaan Kecil dan Menengah dan Kelancaran Iuran Hamdani Hamdani; Fitro Aidil; Ramadhan Adi Nugraha; Rizal Sjarief Sjaiful Nazli
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 3 (2025): Juli : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i3.909

Abstract

The National Health Insurance (JKN) program, managed by BPJS Kesehatan, has formed strategic partnerships with micro and small enterprises (MSEs) to support the national healthcare service ecosystem. However, the accumulation of unsettled receivables from BPJS to its MSE partners has created significant challenges to the financial stability of this sector. Based on 2023 data, over 449,000 micro and small businesses were recorded as having outstanding receivables, with a total value exceeding IDR 2 trillion. This study adopts a descriptive quantitative approach to examine the impact of these receivables on the liquidity, solvency, and productivity of MSEs. The findings reveal that although most receivables are classified as “current,” payment delays continue to disrupt cash flow, reduce production capacity, and increase the risk of default. The analysis is grounded in the theoretical frameworks of receivables management, cash flow theory, institutional economics, and the strategic contribution of MSEs to national GDP. The results highlight the urgent need for payment system reform within BPJS, the provision of short-term financial facilities, and the implementation of delay compensation policies to ensure the sustainability of Indonesia’s micro and small enterprise sector.
Strategi Pembelajaran PAI untuk Meningkatkan Mutu Pendidikan dan Karakter Peserta Didik Muhammad Hasan Bashri; Hamdani Hamdani; Abd. Mu'is
Journal of Humanities, Social Sciences, and Education Vol. 1 No. 10 (2025): Edisi Desember 2025
Publisher : FKIP UNSULTRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64690/jhuse.v1i10.527

Abstract

Islamic Religious Education (PAI) plays a strategic role in shaping the spiritual, moral, and social abilities of students in the digital era. However, technological developments, globalization, and cultural changes present new challenges to the learning process. This study aims to analyze the relevance of innovative, effective, and appropriate PAI learning strategies for the needs of 21st-century students. The method used is a literature review, reviewing various recent sources related to the implementation of PAI learning strategies in schools. The results of the study indicate that project-based learning strategies, exemplary approaches, contextual learning, and digital technology integration can improve the quality of learning and help internalize Islamic values ​​more meaningfully. In addition, the use of digital media such as animated videos, Islamic comics, prayer simulations, and online learning platforms can increase student interest in learning and active participation. However, the implementation of innovative learning strategies still faces obstacles, including uneven teacher competency, limited digital resources, and suboptimal learning environment support. Therefore, ongoing teacher training, collaboration between schools and families, and the development of learning media tailored to student needs are needed. This research confirms that the implementation of holistic, creative, and adaptive Islamic Religious Education (PAI) learning strategies has great potential in developing students who are faithful, have noble character, and are able to face the challenges of the times.
Peningkatan Akurasi Perhitungan IEEE C37.114 Double Ended Dengan Metode Selective Mode Nidya Ayu Gusti Anggreani; Hamdani Hamdani; Reza Juliangga
JURNAL RISET RUMPUN ILMU TEKNIK Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Teknik
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurritek.v5i1.7202

Abstract

Rapid and precise handling in determining fault locations is essential to accelerate post-fault recovery and minimize economic losses caused by power outages. Several methods employed to identify fault locations include Single Ended and Double Ended analysis. This paper discusses the Selective Mode Double Ended Fault Locator Method, an enhancement of the IEEE C37.114 Double Ended method. This approach involves selecting maximum fault data values for Near Side (NS) and Far Side (FS) calculations, taking into account the differential or angle difference of the sequence between the two sides. The Double Ended calculation results from the total sample values are used to determine the mode, which serves as the final output of this Fault Locator method. This method is designed to identify faults and their locations with high accuracy and speed. Based on the research findings, the Selective Mode Double Ended (SMDE) method provides more accurate fault locator analysis compared to the Single Ended and Double Ended methods. The accuracy achieved with the Single Ended method is 90.9%, with the Double Ended method reaching 94.9%, and with the Selective Mode Double Ended (SMDE) method achieving 99.9%.
Rancang Bangun Simulator Modul Kendali untuk Motor Operasi Katub Sebagai Media Pembelajaran Bagi Para Teknisi Baru di PLTU Nagan Raya Eko Prasetyo Hadi; Hamdani Hamdani; Ahmad Dani
JURNAL RISET RUMPUN ILMU TEKNIK Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Teknik
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurritek.v5i1.7506

Abstract

The Motor Operated Valve (MOV) is a critical component in fluid control systems at Steam Power Plants (PLTU). Training new technicians is often hindered by limited access to actual equipment and operational safety risks. This research aims to design and develop an Arduino-based MOV control module simulator capable of simulating basic functions such as open, close, stop, and limit switch responses. The method used is Research and Development (R&D) with an experimental approach. The simulator was tested using a DC motor as the simulated valve actuator, equipped with push buttons, relays, limit switches, and indicator lamps for visual feedback. The test results showed that the simulator successfully represented control functions with 100% accuracy in limit switch responses and consistent operation. User evaluations involving ten new technicians indicated an 85% satisfaction rate in terms of ease of understanding and operational safety. This simulator has proven to be an effective, interactive, and safe learning medium for new technicians at PLTU Nagan Raya.  
Optimalisasi Sistem Kendali PID Pada Pembangkit Listrik Tenaga Surya Untuk Stabilitas Tegangan Bintang Dwi Cahya; Beni Satria; Hamdani Hamdani
JURNAL RISET RUMPUN ILMU TEKNIK Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Teknik
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurritek.v5i1.7896

Abstract

This research focuses on optimizing the control system to improve voltage stability in a 10 kW Solar Power Plant (PLTS) located in a tropical region. The main issue addressed is voltage fluctuation caused by the intermittent nature of solar radiation (200–1200 W/m²) and temperature variations (20–50°C), which result in up to 12% overshoot in the inverter. The proposed method implements a Proportional-Integral-Derivative (PID) controller optimized using the Particle Swarm Optimization (PSO) algorithm with real-time irradiation input data. The research integrates a 100 Hz digital low-pass filter to mitigate sensor noise under low irradiation conditions. Simulation results show that the PID-PSO system successfully reduces overshoot from 12.1% to 4.2% under high irradiation, and decreases settling time from 0.62 seconds to 0.31 seconds. The digital filter effectively reduces measurement deviation from 7.2% to 2.8% at 200 W/m² irradiation. The PSO optimization achieved optimal convergence within 37 iterations with an Integral of Time-weighted Absolute Error (ITAE) value of 0.18. This study concludes that the implementation of PID-PSO with a digital filter significantly enhances the voltage stability of the PLTS by 20.3% compared to conventional PID control and is ready to be applied in tropical-region smart grid systems.
Co-Authors Abbas, Dirvi Surya Abd. Mu'is Abd. Rasyid Syamsuri Abda Abda Achmad Mudrikah Achmad Yani Addy Suyatno Ade Mirza Adi Ahmad Adisel Adisel Aftika Nurazzahra Agung Awaludin Sayuti Agung Hartoyo Agus Ismawan Ahmad Dani Ahmad Syai Alfauzan Amin Alfina Alfina Ali Basrah Pulungan alimni, alimni Amos Marthen Anam, M Khairul Angga Pratama Anindita Septiarini, Anindita Anjelika Widyasari Annisa Putri Siregar Apid Hapid Maksum Arib Aufa Arum Awaliyah Asep Achmad Muhlisian Asep Erik Nugraha Atika Apriyani Awang Harsa Kridalaksana Bambang Hudiono BASUKI BASUKI Beni Satria Bintang Dwi Cahya Bistari Candra Galang Gemilang Putra Cecep Kusmana Chatrine Sabendi Putri Dasmi Husin Dede Suratman Delvieri Salsa Bella Putri Dene Herwanto Deri Farma desi haryanti Dewi Rachmania Diki Aris Styawan Dilla Ramadani Djenni Sasmita Dwi Kurnia Akbar Dwiprima Elvanny Myori Dyna Marisa Khairina Dyoty Auliya Vilda Ghasya Eddy Noviana Efendi Efendi Eko Prasetyo Hadi Erdianto Effendi Erfanti Fatkhiyah Fahrul Agus Fajrin Fajrin farida ariyani Fatin Nadia Siregar Febrianto, Hendra Galuh Ferawati Ferawati Ferry Utama Dwi Putra Fitro Aidil Fivia Eliza Fohan Muzakir Fransiskus Zoromi Gaffar, Muhammad Andriana Halimatus Sa’diyah Hannamara Furqan Nur Haratua Tiur Maria Haryadi Haryadi Hastuti Hastuti Helsi Hardiana Hendrawati Hendrawati hermawan F04611004 Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Ibnu Yasier Idi Warsah Imam Hidayat Indah Fitri Astuti Indah Mukhlis Tamara indri fitriani F04109006 Irfansyah Irfansyah Irwandi Rachman, Irwandi Ismawan Ismawan Iyan Febrian Jufri, Afifah Farida Juli Sardi Julia Julia Junaidi Junaidi Jury Yanto Tarigan Karomani Karomani Khairil Fata Kheriah Kheriah Khusaeri Andesa Kiki Purwanti Kusnadi Kusnadi Lazim. N Lazim. N Lena Magdalena Lianti Lianti Lita Darmayanti Luki Luqmanul Hakim M. Reja Firdaus Mardiati Mardiati Mariana Mariana Maulizar Maulizar Mawardaniah Melda Royani Mikrad mikrad Moh. Fathur Rohman Mohamad Zulman Hakim Muchamad Arif Al Ardha Muchamad Rizky Fauzi Muhammad Bambang Firdaus Muhammad Fiqri Fakhruddin Muhammad Harmen Alkahfi Muhammad Hasan Bashri Muhammad Hatta Muhammad Imran Muhammad Nasir Muhammad Rif’at Muhammad Syafei Muhammad Syifa’ Andiansyah Muhammad Syuib Muhammad Vicky Muhibuddin Mujiburrahman Mujiburrahman Mukhlisul Muzahid Musfi Oktavianda Musfiroh Nurjannah mustopa F04107008 Nadia Putri Yasma Nadiatul Fiqriyah Nazli, Rizal Sjarief Sjaiful Nidya Ayu Gusti Anggreani Norma Yanti Nur Ahda Syamsuryani Nur Ahmad Arief nurhayati F04109012 Nurhayati Nurhayati Nurjayadi Nurjayadi Nurpadlillah Nurpadlillah Nurul Nurul Oktaviani Yenny Parlindungan Kudadiri Poppy Kurnia Lestari Pricilia Yulianingsih Prido Singarimbun Puspa Lestari Putra, M Alief Kurniadi Putri Okta Andani Rahmaniar Rahmaniar Rahmi Hajrianti Ramadani, Suci Ramadhan Adi Nugraha Ratih Kumala Sari Razali Razali Repka Cipta Pramudita Reza Juliangga Rika Ristianti Riski Baitul Alamsyah Risseu Rizkia Monika Rizki Amelia Rometdo Muzawi, Rometdo Rr. Yuliana Rachmawati Rusman Rusman Safaruddin Sahrul Hasan Salma K Nisa Salman Al Faridzi Salsabila Saifana Sarah Nurjanah sazali F04611027 Septya Maharani Shalsabila Herman Shinta Elystia Siddik, Muhammad sigit budi santoso Sigit Wahyudi Siregar, Indra Gunawan Siroj Tholibin siska handayani F04109028 Siti Anisah Siti Chanifah siti nurjanah F04207045 Sofyan Sofyan Sri Hayati Stepanus Sahala Sitompul Sugiatno . Supriyono Supriyono Susi Erlinda Syamsuarnis Syamsul Rizal Takia Oktavia Dewi Teuku Asrin Teuku Reza Ferasyi Teuku Reza Ferasyi Teuku Shaddiq Rosa totok suryawan F04106021 Tri Agustina, Tri Triyani Arita Fitri Vivi Nila Sari Wahyat Wahyat Wahyudin Wahyudin Wardana, Wisnu Adi Watiyarrahmah Watiyarrahmah Wiwik Anisiyah Yeka Hendriyani Yetty Tri Putri, Yetty Tri Yoga Triafandy Yona Widya Sabrina Suprihatini Yoyon Efendi Yudha Fahrimal Yufi Mohammad Nasrullah, Yufi Mohammad Yulia Yulia Yulis Jamiah Yumami, Eva Yuni Nindia Zainal Arifin Zulfikar Zulfikar Zuraidah Tharo