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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP PERATAAN LABA: (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023) Mahri, Susanti Diana; Zuliansyah, Ahmad; Suhendar, Suhendar
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3675

Abstract

Introduction: This study aims to examine the influence of firm size, profitability, and financial leverage on income smoothing in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange during the 2020–2023 period. Income smoothing is an important issue because it may affect the quality of accounting information used by investors, creditors, and other stakeholders in making economic decisions.Methods: The research employs a quantitative approach using secondary data obtained from annual financial statements. The sample was selected through a purposive sampling technique, resulting in 31 companies with a total of 124 observations. Data analysis was conducted using multiple linear regression, preceded by classical assumption testing to ensure the validity of the model. Results: The results show that firm size and financial leverage have a positive and significant effect on income smoothing, while profitability has a negative and significant effect. Simultaneously, the three independent variables were proven to influence income smoothing practices, with the model explaining 81.3% of the variation in income smoothing.Conclusion and suggestion: These findings indicate that internal company factors play an important role in driving managerial incentives to perform income smoothing. The study recommends strengthening financial reporting transparency and oversight to reduce such practices. Future research is suggested to incorporate additional variables such as ownership structure, audit quality, and corporate governance mechanisms and to broaden the research scope to provide a more comprehensive understanding of the determinants of income smoothing. Keywords: Financial Leverage, Firm Size, Income Smoothing, Profitability
HAZOP Analysis of Air Tank on Dust Collector: Integrating Risk Assessment and Skill Development in Mining Hanif, Yafi Nur; Pramono, Agus; Suhendar, Suhendar
International Journal of Multidisciplinary Research of Higher Education Vol 9 No 1 (2026): (January) Theme Education, Religion Studies, Social Sciences, STEM and Economic D
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v9i1.441

Abstract

Air tank dust collectors are essential for safeguarding air quality and operational safety in industrial environments. Nevertheless, these systems are highly susceptible to hazards arising from abnormal pressure and temperature conditions. This study employs Hazard and Operability Analysis (HAZOP) to systematically identify and evaluate risks associated with air tanks in dust collection equipment. Conducted within an industrial setting, the analysis highlights that excessive pressure and elevated temperatures can result in severe outcomes, including fires, explosions, and mechanical failure. To mitigate these risks, the study recommends the installation of safety valves, integration of advanced pressure and temperature sensors, and implementation of rigorous maintenance schedules. The findings confirm that HAZOP provides a structured framework for detecting potential hazards and developing preventive measures, thereby enhancing reliability and safety in industrial operations. This research contributes to the broader field of industrial risk management by demonstrating the effectiveness of HAZOP in addressing critical safety challenges related to pressure and temperature control.
Beyond Impunity: Reconstructing Criminal Accountability for Torture by Law Enforcement Officials Suhendar, Suhendar; Permana, Virgiawan Cikal; Putra, Rengga Kusuma
Reformasi Hukum Vol 29 No 3 (2025): December Edition
Publisher : Fakultas Hukum Universitas Islam Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46257/jrh.v29i3.1389

Abstract

Torture perpetrated by law enforcement officials continues to occur within Indonesia’s criminal justice system despite explicit constitutional prohibitions and binding international human rights commitments. This persistence indicates deficiencies in the framework of criminal accountability and contributes to entrenched patterns of impunity. This study examines the normative and structural obstacles to prosecuting torture and reconstructs a more effective model of criminal accountability. Employing a normative legal method with statutory and conceptual approaches, the research analyzes constitutional provisions, national legislation, and relevant doctrinal sources. The findings reveal that ambiguous regulatory formulations, the predominance of an individualistic paradigm in criminal law, the absence of a specific and autonomous offence of torture, and the lack of structural accountability mechanisms collectively weaken enforcement. Moreover, existing legal frameworks insufficiently address command responsibility and institutional dimensions of abuse, thereby reinforcing systemic impunity. The study concludes that criminal law reform should incorporate explicit recognition of torture as a distinct offence, expand accountability within hierarchical command structures, and strengthen independent oversight and victim protection mechanisms. Harmonization with international standards and the establishment of effective enforcement mechanisms are recommended to ensure consistent and transparent prosecution of torture cases.
Motor Listrik 3 Fasa Sebagai Penggerak Mesin Cooling Fan di PT. Polychem Indonesia Tbk. Nurshofa, Kalika Khaldan; Suhendar, Suhendar
Jurnal Pendidikan Teknik Elektro Vol 7 No 1 (2026): Jurnal Pendidikan Teknik Elektro
Publisher : Jurusan Teknik Elektro Fakultas Teknik Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jpte.v7i1.682

Abstract

The chemical industry's production process generates significant heat, requiring a cooling system to maintain equipment stability. One component of the cooling system is the cooling fan in the cooling tower, which is driven by a three-phase induction motor. This study aims to evaluate the operational condition of the three-phase induction motor as the cooling fan drive at PT. Polycham Indonesia Tbk., focuses on the parameters of voltage, current, and bearing temperature. The research methods used were direct field observation, temperature measurements with infrared devices, current measurements with clamp meters, and interviews with experienced technicians. The measurement results show that the motor voltage is in the range of 387-396 V, which is relatively stable and still within normal limits. The motor current measurement also shows normal conditions because it does not exceed the limit value (In). The temperature of the front, middle, and rear bearings is in the range of 33-44°C, which is still far from the 75°C limit, indicating that the cooling system is working properly. Based on the analysis results, preventive maintenance recommendations are needed in the form of periodic checks on the cooling system, bearing lubrication, and monitoring of current and voltage to prevent further damage. This study emphasizes the importance of implementing sensor-based motor condition monitoring to maintain the reliability of cooling tower operations and ensure the smooth running of production processes in the chemical industry.
Pengembangan Aplikasi Augmented Reality Marker Based Tracking guna Meningkatkan Hasil Belajar Kendali Motor Listrik Maulana, Putri Andini; Suhendar, Suhendar; Wardoyo, Siswo
Jurnal Pendidikan Teknik Elektro Vol 7 No 1 (2026): Jurnal Pendidikan Teknik Elektro
Publisher : Jurusan Teknik Elektro Fakultas Teknik Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jpte.v7i1.684

Abstract

Media in education acts as a tool to assist students in understanding the subject matter. Identifying and using the right kind of media can improve the effectiveness of students' learning. Observation data show that students do not understand electric motor control and have difficulty with practical work. Augmented reality is becoming an alternative technology in education to improve learning outcomes. This research aims to develop learning materials by integrating augmented reality with marker-based tracking. The ADDIE model is used as a method for analysis, modeling, improving implementation, and evaluation. Students following the Electrical Engineering study program in the State 4 Vocational High School of Serang City are subject to this study. Expert evaluation of media and content in Augmented reality learning media shows that it is categorized as "very appropriate". Additionally, student performance on the subject of electric motor control is assessed using the Wilcoxon method and N-gain, which reveals a statistically significant improvement after using Augmented reality-based learning media.
The Discursive Contestation of Care: A Critical Analysis of Medical Communication, Power, and Ethics in Heart of a Child (1994) Budiarto, Budiarto; Suhendar, Suhendar
JELL (Journal of English Language and Literature) STIBA-IEC Jakarta Vol 11 No 01 (2026): JELL STIBA IEC
Publisher : STIBA IEC JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37110/jell.v11i01.337

Abstract

This study provides a multi-theoretical discourse analysis of the 1994 film Heart of a Child, focusing on how language mediates institutional power, emotional vulnerability, and ethical decision-making in medical contexts. Drawing on Norman Fairclough's Critical Discourse Analysis (CDA), Mikhail Bakhtin’s theory of heteroglossia, Deborah Tannen’s distinction between “report-talk” and “rapport-talk,” John Gottman’s research on relational communication, and J.L. Austin and John Searle’s Speech Act Theory, this analysis demonstrates how clinical discourse functions as a centralizing force while parents’ emotional language provides a decentralized counter-discourse. The findings reveal that medical authority is actively performed and contested through linguistic choices, not merely asserted. The study emphasizes the historical tension between medical paternalism and the emerging emphasis on patient autonomy, particularly in relation to anencephalic organ donation. This paper contributes to the understanding of contemporary healthcare communication and bioethics by emphasizing the performative nature of medical decision-making
Understanding the Transition from Perception to Action: A Path Analysis of Students’ Perceptions of Science and Their Intention to Act in Learning Fitriana, Desi Eka Nur; Artanti, Nabilah; Nurhasanah, Nurhasanah; Aziz, Nasya Zaida; Aisyah, Siti; Zhafirah, Alya Muna; Ajha, Siti; Suhendar, Suhendar
Jurnal Pendidikan Indonesia Gemilang Vol 6, No 1 (2026)
Publisher : Gemilang Maju Publikasi Ilmiah (GMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53889/jpig.v6i1.777

Abstract

Students' perceptions of science were not only a response, but this is one of the factors that influence the motivational process and the formation of intention to act. This study aimed to analyze the causal relationship between students' perceptions of science learning and their intention to act in learning. The research method used is a survey method (exposure facto) using path analysis. The research instrument used was a questionnaire. The questionnaire statements consist of positive and negative statements measured using likert scale with five response categories. The subjects in this study were students of at a Private Senior High School in Serang, Indonesia with a total of 76 respondents. The results of the study indicate an influence of students' perceptions of science on their intention to act in learning with a path coefficient of p21 = 0.805. These results can be a basis for strengthening teachers in designing learning.
TINDAK PIDANA LINGKUNGAN HIDUP TERHADAP MASA PENYIMPANAN LIMBAH SEMENTARA YANG MELEBIHI 90 HARI BERDASARKAN PERMEN-LHK NO. 6 TENTANG PENYIMPANAN (B3) TAHUN 2021 DIKAITKAN DENGAN PUTUSAN NO. 79/PID.B/LH/2021/PT SMG Kholik, Saeful; Suhendar, Suhendar; Mabruri, Muhammad Farhan
Yustitia Vol. 11 No. 2 (2025): Yustitia
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/yustitia.v11i2.345

Abstract

Permen-LHK No. 6 Tahun 2021 Tentang Tata Cara Persyaratan dan bentuk pengelolaan termasuk penyimpanan jangka waktu limbah B3. Peraturan tersebut menjadi dasar proteksi bagi pemerintah kepada subjek hukum termasuk perusahaan dalam penyimpanan limbah B3. Akan tetapi, dalam praktiknya Putusan hakim Nomor 79/Pid.B/LH/2021/PT.SMG, yaitu PT. Sinar Agung Sukses Selalu melakukan tindak pidana menghasilkan limbah bahan berbahaya dan beracun dan tidak melakukan pengelolaan serta melakukan dumping ke media lingkungan hidup tanpa izin. Metode yang digunakan adalah yuridis-normatif yaitu mengkaji permasalahan dari aspek peraturan baik secara horizontal dan vertikal. Berdasarkan hasil penelitian implementasi dari putusan tersebut menimbulkan ketidaksesuaian penegakan hukum sesuai dengan Permen-LHK No. 6 Tahun 2021, selain itu dalam pasal 103 Undang-Undang Nomor 32 Tahun 2009 Tentang Perlindungan Dan Pengelolaan Lingkungan Hidup seseorang yang menghasilkan limbah B3 dan tidak mengelolanya dapat di pidana kurungan 1 (satu) tahun dan paling lama 3 (tiga) tahun namun dalam putusannya tidak sesuai dengan aturan hukum yang berlaku. Dimana hakim dalam memutus perkara tersebut berpandangan bahwa berlandasakan prinsip hukum lingkungan berkelanjutan denda ada putusan pertama tidak relevan sehingga diatur dalam pengadilan tinggi akan tetapi analisis pandangan peneliti seharusnya dalam pengadilan tinggi dapat menetapkan ganti rugi lebih tinggi dan prinsip cemar lingkungan.
PENGARUH GENDER, LOVE OF MONEY, DAN TINGKAT PENDIDIKAN TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK : (Studi Pada Karyawan PT. Perkebunan Nusantara 1 Regional VII Unit Beringin, Kabupaten Muara Enim, Provinsi Sumatera Selatan) Pratiwi, Wegy Aprilia; Suhendar, Suhendar; Verawati, Heni
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3748

Abstract

Introduction: This study aims to investigate the influence of gender, financial desires, and educational attainment on ethical judgments about tax evasion. Tax evasion remains prevalent in Indonesia, complicating the implementation of professional ethics and tax compliance. According to TPB, attitudes, subjective standards, and attitudinal control, all of which are shaped by internal and external factors, including education and personal values, influence a person’s ethical beliefs.Methods: A total of 83 respondents, selected through simple random sampling, were administered a questionnaire as part of a quantitative research study. Multiple linear regression was used to analyse the data in IBM SPSS Statistics 22.Results: The research findings show that the gender factor has a significance value of 0.015 and a coefficient value of -0.249. This finding indicates that ethical beliefs about tax avoidance are significantly negatively influenced by gender, suggesting that men and women have different ethical perspectives. With a coefficient of -0.383 and a significance of 0.000, the desire for money has a significant detrimental effect on moral reasoning regarding tax avoidance. This indicates that those who are more focused on money are more tolerant of tax avoidance. However, with a coefficient value of 0.060 and a significance value of 0.553, the level of learning has no discernible effect on moral beliefs about tax avoidance. This indicates that a person’s feelings about unethical behavior increase with their level of knowledge.Conclusion and suggestion: The results of this study reinforce the TPB, which explains how behaviour increases with subjective norms, and attitudinal control influences an individual’s ethical judgments about a particular action. Our results strongly suggest that government agencies, tax authorities, and educational institutions are crucial in enhancing tax ethics outreach programs, integrating integrity principles into curricula, and strengthening moral development tactics to prevent future tax fraud. Keywords: Gender, Level of Education, Love of Money, Perception of Tax Evasion Ethics
Kesenjangan Pengakuan Hukum Pendidik Paud Nonformal di Indonesia: Analisis Hukum Empiris Terhadap Ketimpangan Profesional Aringga, Rino Dedi; Suhendar, Suhendar; Saputra, Agung Arafat; Meuraksa, M. Amin El Walad
Jurnal Civic Hukum Vol. 11 No. 1 (206): Mei 2026
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jch.v11i1.44476

Abstract

Early Childhood Education (ECE) services in Indonesia are largely delivered through non-formal, community-based institutions. However, the legal framework governing the professional status of non-formal ECE educators remains inconsistent with the formal recognition of non-formal education within the national education system. This condition creates a gap between legal norms and empirical realities, resulting in unclear professional status, limited access to certification, and inadequate welfare protection for educators. This study aims to analyze the legal recognition gap affecting non-formal ECE educators and examine its implications from the perspective of education policy and empirical legal studies. The research employs an empirical legal method with a qualitative approach, using semi-structured interviews, field observations, and document analysis of relevant education regulations. The findings reveal a regulatory inconsistency between the National Education System Law, which recognizes non-formal education, and the Teacher and Lecturer Law, which primarily focuses on formal education. As a result, non-formal ECE educators remain structurally marginalized, often categorized as volunteers, with limited access to certification and professional development opportunities. This situation reflects a broader structural inequality within the education system. This study contributes to the literature by framing the issue of non-formal educator professionalization within the gap between das sollen and das sein, an approach that remains underexplored in previous research. Therefore, regulatory reform is necessary to establish inclusive professional recognition, equitable certification mechanisms, and sustainable governance of non-formal ECE within the national education system.
Co-Authors Aam, Ayi Abigail, Erika Agus Hamdani Agus Irfan, Agus Agus Pramono Ahmad Dahlan Ahmad Rifqy Ash-Shiddiqy Ajha, Siti Alam, Kodrat Ali Imron Alif Maulana, Alif Ambarwati, Tatu Anggoro Suryo Pramudyo, Anggoro Suryo Angraeni, Dea Ani Nur Aeni, Ani Nur Any Eliza Apriyanti, Niken Arifudin arifudin aringga, Rino dedi Artanti, Nabilah Asan, Adrianus Kia Azis, Virna Apriani Aziz, Nasya Zaida Bahtiar Efendi Bayu Rahmat Setiadi Bely, Bely Brenda .K, Avrillia Kezia Budi Tjahjono Budiarto Budiarto Chayati, Nurul Citra Etika Deasy Aditya Damayanti Dewi, Hayuningtyas Pramesti Didi Nursidi Didin Saefudin Dwi Cahyono, Bagus Dwinanto Dwinanto Eldi Mulyana Endah Rantau Itasari, Endah Ernita, Mahdar Erwin Erwin Evi Ekawati Fadhullah, Fadhullah Fahira, Nabila Imanina Fahzri, Muhamad Farida, Ai Siti Fitri Nur Mahmudah Fitriana, Desi Eka Nur Fridayani, Fridayani Fuadi, Fatih Gerry Firmansyah Gita, Dewi Gultom, Iwan J.P Hamdan, Muhammad Sirajuddin Qahtan Hanif Hanif Hanif Hanif, Yafi Nur HARYADI, ARDI MULYANA Hasan, Novanza Hayatunnufus, Alifa Baiduri Heni Verawati Henny Saida Flora Hermawan, Muhammad Aldi Herwin Herwin, Herwin Imamul Suhendar, Imamul Indah Harlina Irwanto Irwanto Ismet Basuki Ismi, Diyaa Naurah Mizanti Jaka Wijaya Kusuma Jayadinata, Asep Kurnia Jum Anggriani Karim, Akbar Faisal Kartono , Khairani Khairani Kholik, Saeful Khonjogo, Muhammad Jagad KOSASIH KOSASIH, KOSASIH Kristian, Budi KUSPRIYANTO Kusumah, Riva Rachmi Larasati, Gumelar Dewi Lestari, Fina Ayu Lis Yulitasari Lukman Nulhakim LULUK ASMAWATI Mabruri, Muhammad Farhan Madnasir Madnasir Mahri, Susanti Diana Maimun Maimun MALIK, ANAS Marjuni, Kamaluddin Nurdin Maulana, Ayi Maulana, Putri Andini Maureen Marsenne Mega Fitri Hertini Meita Sekar Sari Meuraksa, M. Amin El Walad Mia Widyaningsih Minghat, Asnul Dahar Mohamad Ali Syaifudin Mubarok, Muhammad Aziz Nur Mufidah Mufidah Muhammad Hadi Muhammad Yusro Muhammad, Farhan Ningrum, Dwi Cahya Nixon Erzed Noor Cholis Basjaruddin Noventi, Dian Noviatuzahra, Noviatuzahra Nugraha, Gera Nuraziza, Sania Nurhasanah Nurhasanah Nurjanah Nurlaili Nurlaili Nurshofa, Kalika Khaldan Nuryoto Ofan Sofian Oktaviani, Silvia Pances Pances Pakpahan, Pances Pasaribu, Rechman Permana, Virgiawan Cikal Pratiwi, Wegy Aprilia Purbandari, Elok Fevia Putra, Rengga Kusuma Putri Novita Sari Qurratul'ain, Nadjeela Rachmi Kusumah, Riva Rahaman, Mosiur Rahmida Erliyani Rezki, Annissa Ricki, Ricki Rizki Ramadhani Robby, Dimas Kurnia Romadhani, Zakaria RR. Ella Evrita Hestiandari Ruslan Abdul Ghofur Saehu, Muh. Syaiful Saepudin Saepudin Salidja, Suhaendi Salma, Aulia Mutiara Saputra, Agung Arafat Sarifudin, Gaos Semantri, Dimas Septa Candra Siregar, Syamsul Bahri Siswahyudianto Siswo Wardoyo Siswo Wardoyo Siti Aisyah Soedjarwo, Soedjarwo Soewita, Samuel Soraya, Apnes Indra Sucandrawati, Ni Luh Ketut Ayu Sudha Sukhma, Dyra Mayang Sumartono, Eddy Sunandar, Mas Asep Suneri, Suneri Supriyanto Supriyanto Suroyo Suroyo Suryana, Tresna Galih Sukma SURYANI, RENI Susanto Susanto Susanto Susanto Sutianah, Cucu Sutomo, Sugiarto Syamsul Anwar, Syamsul SYAMSUL HIDAYAT Syofiarti Tamamul Khoiry, Muhammad Tetep Tungga, Yeane Ellen Marry Ulum, Muhammad Babul Wahyu Iryana Wahyudi, Rudi Widyaningsih, Mia Yoyo Arifardhani Yunus, Nur Rohim Yuslim Yuslim Zhafirah, Alya Muna Zuliansyah, Ahmad