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All Journal Jurnal Pendidikan Vokasi INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni Mechatronics, Electrical Power, and Vehicular Technology Jurnal Penelitian Pendidikan Jurnal Informatika dan Teknik Elektro Terapan Jurnal MD PROtek : Jurnal Ilmiah Teknik Elektro Jurnal Akta Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Taman Vokasi Economica: Jurnal Ekonomi Islam JPI UICELL Conference Proceeding SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Al-Jinayah: Jurnal Hukum Pidana Islam JELL (Journal of English Language and Literature) STIBA-IEC Jakarta JPPI | Jurnal Penelitian Pendidikan Islam Astonjadro International Journal of Community Service Learning Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Unes Law Review Gema Wiralodra Jurnal Yustitia Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Publica: Jurnal Pemikiran Administrasi Negara Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Social Work JOURNAL of LEGAL RESEARCH Sehat Masada JPTE: Jurnal Pendidikan Teknik Elektro Jurnal Disrupsi Bisnis Journal Justiciabelen (JJ) Journal of Education Research Transformasi dan Inovasi : Jurnal Pengabdian Masyarakat Jurnal Pendidikan Indonesia Gemilang Jurnal Locus Penelitian dan Pengabdian Teknika Reformasi Hukum International Journal of Economics (IJEC) International Journal of Educational Research Excellence (IJERE) Indonesian Journal of Islamic Economics and Finance Eduvest - Journal of Universal Studies Bukhori: Kajian Ekonomi dan Keuangan Islam International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Al Fikrah: Jurnal Pemikiran dan Pendidikan Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Dinamika Indonesian Jurnal of Nursing Sciences and Practice JTPPm (Jurnal Teknologi Pendidikan dan Pembelajaran) : Edutech and Intructional Research Journal Scientific Development Journal Jurnal Studi Kasus Kegiatan Masyarakat Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) Sahur Journal Mizan: Journal of Islamic Law
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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)
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.
Effect of Reviews, Content, and Price on Purchasing Decisions in Islamic Business Ramadina, Danisa Rahmi; Suhendar, Suhendar; Verawati, Heni
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol 5 No 2 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i2.5589

Abstract

Purpose: The purpose of this study was to examine the effect of Product Reviews, marketing content, and TikTok Shop price perceptions on purchasing decisions for Facetology Sunscreen by Gen Z in Bandar Lampung, viewed from Islamic businesses. Methodology/approach: This research employs a quantitative methodology. 2,228 members of Generation Z in Bandar Lampung made up the study's population. Sampling strategy: This study employs non-probability sampling strategies and the Slovin formula to obtain up to 96 consumer samples of Facetology Triple Care Sunscreen in Bandar Lampung. Results/findings: Based on research on Gen Z in Bandar Lampung, product reviews, marketing content and price perception significantly and positively influence the purchase decision of Facetology Triple Care Sunscreen.  In the perspective of Islamic business, the purchase decision must also consider the halal aspects of the product, the way it is obtained, and the good intentions for the welfare of the Ummah. Conclusion: The main conclusion is that Product Reviews, Marketing content, and price perception positively and significantly drive the purchase decision of Facetology Triple Care Sunscreen in Generation Z in Bandar Lampung. Limitations: A limitation of the study is that it focused only on Generation Z in Bandar Lampung and did not examine the direct influence of Islamic business considerations on their purchasing decisions. Contribution: The contribution of this study is to provide empirical evidence on the influence of Product Reviews, marketing content, and price perceptions on Gen Z sunscreen purchase decisions in Bandar Lampung, complemented by the perspective of Islamic Business Ethics.
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.
Socialization Strategy for the Implementation of HIRADC for Workers in the Operation of Dust Collectors in Mining Areas Hanif, Yafi Nur; Suhendar, Suhendar; Wardoyo , Siswo
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5799

Abstract

This study aims to examine workplace hazards and assess occupational risks associated with dust collector operations in mining environments, while formulating an effective socialization strategy to enhance workers’ understanding of HIRADC implementation. The research method involves identifying potential hazards, evaluating risk levels, and determining appropriate control measures based on real field activities. Findings indicate two primary hazards: the possibility of electrical short circuits during equipment operation and dust exposure during filter cleaning, both categorized as moderate to high risks. The proposed socialization approach includes interactive training sessions, visible hazard information postings at the worksite, and regular evaluations of control effectiveness. In conclusion, continuous HIRADC socialization can improve workers' safety awareness, reduce accident and health risks, and strengthen the overall safety culture within the mining industry. Validation of the research findings was carried out by a certified Occupational Safety and Health (OSH) expert, confirming that the proposed socialization and control strategies align with practical safety standards and effectively support risk reduction in mining operations.
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.
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 Artanti, Nabilah Asan, Adrianus Kia Azis, Virna Apriani Aziz, Nasya Zaida Bahtiar Efendi Bayu Rahmat Setiadi, Bayu Rahmat 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 Faqih Hidayat, Muhammad 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 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 Ramadina, Danisa Rahmi Restie Utamie, Zathu 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 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 Wardoyo , Siswo Widyaningsih, Mia Yoyo Arifardhani Yunus, Nur Rohim Yuslim Yuslim Zhafirah, Alya Muna Zuliansyah, Ahmad