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All Journal Jurnal Penelitian Saintek JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Edunomics Journal Bisnis Net : Jurnal Ekonomi dan Bisnis JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Jurnal Kolaboratif Sains
Arif Widyatama
Epartemen Teknik Mesin Dan Industri, Universitas Gadjah Mada
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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EXPERIMENTAL STUDY ON THE PHENOMENA ON THE SUCCESSIVE DROPLETS IMPACTING HOT COPPER SURFAC Arif Widyatama; Akmal Irfan Majid; Teguh Wibowo; Deendarlianto Deendarlianto; Samsul Kamal
Jurnal Penelitian Saintek Vol 24, No 2: Oktober 2019
Publisher : Institute of Research and Community Services, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (24.683 KB) | DOI: 10.21831/jps.v24i2.26923

Abstract

This study was aimed at investigating the phenomena and interactions between water droplets and hot metal surfaces using an experimental method. In this study, the droplet was dropped from 50 mm from the top of the metal surface with a frequency of 8.5 droplets per second. The observed droplet diameter was 3.12 mm. The metal used was copper with a surface temperature between 110-240 ° C. High speed video camera with a speed of 2000 fps was used to record visual data. Then the image processing technique was applied to calculate the change in droplet diameter. The results show that at low temperatures, droplets tend to maintain their initial position of contact with fluctuating deformations. While at high temperatures, a bounce phenomenon occurs which results in collisions between droplets being imperfect. Visualization results can reveal the complete change in the droplet geometry in the form of spreading ratio and complete apex height. The temperature of 140° C is the initial transition area for phenomena that result in droplets has no contact with hot surfaces so that the process of heat transfer between surfaces is inhibited.STUDI EKSPERIMEN PADA FENOMENA SUCCESSIVE DROPLETS MENUMBUK PERMUKAAN TEMBAGA PANASPenelitian ini bertujuan untuk mempelajari fenomena dan interaksi antara tetesan air (droplet) dan permukaan logam panas dengan metode eksperimental. Pada penelitian ini, droplet dijatuhkan dari posisi 50 mm dari atas permukaan logam dengan frekuensi 8,5 droplet per detik. Diameter droplet yang diamati sebesar 3,12 mm. Logam yang digunakan adalah tembaga dengan temperatur permukaan di antara 110-240° C. High speed video camera dengan kecepatan 2000 fps digunakan untuk merekam data visual. Teknik image processing diaplikasikan untuk menghitung perubahan diameter droplet. Hasil penelitian menunjukkan bahwa pertama, pada temperatur rendah, droplet cenderung mempertahankan posisi awal kontak dengan perubahan bentuk yang fluktuatif. Kedua, temperatur tinggi, terjadi fenomena bouncing yang mengakibatkan tumbukan antar droplet menjadi tidak sempurna. Hasil visualisasi dapat mengungkap perubahan geometri droplet berupa spreading ratio dan apex height secara lengkap. Dari penelitian ini juga diketahui bahwa temperatur 140°C menjadi daerah transisi awal terjadinya fenomena yang mengakibatkan droplet tidak bersinggungan dengan permukaan panas sehingga proses perpindahan kalor antar permukaan terhambat.
Peningkatan Kinerja UMKM Saat Pandemi Covid-19 Melalui Kesiapan dan Inovasi Digital Improving SMEs Performance During Covid-19 Pandemic Through Digital Readiness and Innovation Maria Yanida; Ni Putu Agustinawati; Arif Widyatama; Pipin Fitriasari
Edunomics Journal Vol. 5 No. 2 (2024): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

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Abstract

Penelitian ini bertujuan untuk mengujin hubungan antara kesiapan teknologi dan inovasi digital dalam mempengaruhi kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di Kalimantan Tengah. Penelitian in merupakan jenis penelitian kuantitatif dengan menggunakan metode survey. Jumlah sampel yang diperoleh sebesar 81 responden. Hasil penelitian ini menunjukkan bahwa kesiapan teknologi dan inovasi digital berpengaruh positif terhadap peningkatan kinerja UMKM saat pandemic bahkan sangat dibutuhkan. Teknologi yang digunakan mencakup seluruh penggunaan teknologi dari saat perencanaan hingga pembukuan. Hasil penelitian ini memiliki indikasi bahwa pemilik UMKM di Kalimanta Tengah ketika masa pandemic memiliki kemauan dan kemampuan untuk melakukan inovasi mengena digitalisasi agar mampu bertahan ketika masa pandemic. Inovasi digital ini mencakup dalam banyak hal dari inovasi digitalisasi dalam bentuk produk, pemasaran, pembukuan maupun mengenai perencanan yang harus dimulai dengan menggunakan digitalisasi. Penelitian ini memiliki implikasi bahwa teknologi merupakan hal yang substansi dalam UMKM. Pemikiran awal atau konvensional harus bergeser pada literasi digital. Pemahaman mengenai literasi digital di UKM yang rendah dapat mengakibatkan kesulitan dalam beradaptasi pada masa pandemik saat ini
KAJIAN DESKRIPSI PELAKSANAAN OTONOMI DAERAH ORGANISASI PERANGKAT DAERAH (OPD) Widyatama, Arif
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 9 No 2 (2023): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v9i2.77

Abstract

This article aims to describe the Regional Apparatus Organization (OPD) of Palu City. The implementation of regional autonomy has been implemented effectively since January 1 2002. The implementation of regional autonomy is a policy that is considered very democratic and fulfills the aspects of true government decentralization. This research uses a descriptive approach by explaining in detail the conditions of OPD in Palu City. For regional governments, DAU receipts through transfers from the central government are a source of funding that can be used to carry out their authority, while funding shortfalls are expected to be recovered through their own funding sources, namely through receipts from PAD sources. However, in reality, transfers from the central government are the main source of funds for regional governments to finance their main day-to-day operations or regional expenditure, which regional governments reportedly take into account in the APBD.
Power Balance: Hacking Accountability from a Foucauldian Perspective Widyatama, Arif
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 1 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i1.90

Abstract

This article aims to convey an accountability perspective from the Foucauldian viewpoint. The research utilizes a literature review approach based on bibliographic sources, thus the data employed are bibliographic in nature. The findings indicate that when SMEs are unable to implement accountability measures, they may face punishments, whether from third parties such as banks when seeking capital for business development, or from the government regarding tax reporting, which may lead to government enforcement if SMEs fail to comply with the applicable SAK ETAP regulations. Therefore, an appropriate approach or method is necessary to assist and enhance the accountability quality of SMEs.
JAVA ETHNICITY OF THE FEMINISM GOVERNANCE, SUSTAINABILITY POLICY, AND FINANCIAL STABILITY WIDYATAMA, ARIF
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2300

Abstract

This study examines the relationship between Feminism Governance, Javanese Ethnicity, and its impact on Financial Stability and Investor Judgment. This concept is based on the characteristics of CEOs and Commissioners, including gender and Javanese ethnicity. This article uses a literature review to explain the relationship between the Javanese ethnicity of female CEOs and its relationship to financial stability and investor judgment. The results of this article show that both female CEOs and commissioners with a Javanese ethnic background will prefer to focus on and implement sustainability policies for companies that consist of social, environmental, and governance. This sustainability policy will ultimately increase the company's long-term profits. A good sustainability policy for a company increases the company's financial stability in the long term. The good financial stability of a company can make investors see the company as good, thus making investors behave in making decisions to invest in the company. This article is the first to discuss Javanese ethnicity in CEOs and company commissioners, previously many articles only discussed the gender composition of CEOs and commissioners.
EVALUASI AKURASI PERHITUNGAN HARGA POKOK PRODUKSI PADA PRODUK OLAHAN KELOR UMKM MATANARI Jannah, Raodhatul; Zuhroh, Siti; Widyatama, Arif
Bisnis-Net Vol 8, No 1: JUNI 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i1.5696

Abstract

This study was conducted in UMKM Matanari Sibedi Village In Sigi Marawola District. To see how this study aims to alternative strategy the determination of the cost of goods manufactured that can be used by UMKM Matanari to support an increase in income and how  UMKM comparing the income level if using the cost of goods manufactured by alternative calculation and preliminary model. The method of analysis of the data used is descriptive by adopting a case study.The result of this study the alternative calculation joint cost can hel increase the income in excess of this method can allocate the imposition of the cost of all costs is properly used, the reckoning also visible differences and the impostion of a fee so that the costs of goods production early model having lower than in the alternative calculation. 
Cost Management Knowledge Sebagai Pemoderasi Hubungan Antara Partisipasi Anggaran Dengan Kinerja Aparatur Pemerintah Sulawesi Tengah Zuhroh, Siti; Widyatama, Arif
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 7 No 2 (2019): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2019
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.098 KB) | DOI: 10.31102/equilibrium.7.2.38-51

Abstract

Tujuan penelitian ini mengidentifikasi proses transfer knowledge pada aparat pemerintah desa di Sulawesi Tengah, mengidentifikasi hambatan-hambatan yang terjadi selama proses penerapan transfer knowledge pada aparat pemerintah desa di Sulawesi Tengah, mengidentifikasi hubungan antara kinerja aparat pemerintah desa dengan transfer knowledge yang terjadi pada aparat pemerintah desa di Sulawesi Tengah dan Mengidentifikasi hubungan antara akuntabilitas aparat pemerintah desa dengan transfer knowledge pada aparat pemerintah desa di Sulawesi Tengah. Penelitian ini menggunakan explanatory research, tempat penelitian di Kabupaten Sigi dengan jumlah sampel sebanyak 61 sampel menggunakan random sampling. Teknik analisis yang digunakan Regresi Linear Berganda, uji hipotesis menggunakan taraf signifikansi α = 0,05. Uji validitas dengan tehnik corrected item-total correlation (r = 0,3). Uji reliabilitas menggunakan koefisien Cronbach Alpha (koefisien α > 0,6). Hasil analisis pengujian hipotesis variabel Kompetensi Aparatur tidak berpengaruh signifikan terhadap Akuntabilitas dalam Pengelolaan ADD, sedangkan variabel Sistem Pengendalian Internal memberikan pengaruh positif terhadap Akuntabilitas dalam Pengelolaan ADD.
Pengaruh Tingkat Pendidikan Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Desa Di Kecamatan Mori Atas Kabupaten Morowali Utara: The Influence of Education Level and Accounting Understanding on the Quality of Financial Reports in Villages in Mori Atas District, North Morowali Regency Yolanda Nofianita; Arif Widyatama; Siti Zuhroh
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025 - In Progress
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.8013

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis seberapa besar pengaruh secara parsial dan simultan Tingkat Pendidikan (X1) dan Pemahaman Akuntansi (X2) Terhadap Kualitas Laporan Keuangan (Y). Data yang digunakan dalam penelitian ini adalah data kualitatif yang terdiri dari data primer dan data sekunder. Data yang diperoleh dianalisis dengan menggunakan analisis regresi linier berganda. Berdasarkan hasil uji regresi secara simultan (uji F) tingkat pendidikan dan pemahaman akuntansi mempunyai pengaruh terhadap kualitas laporan keuangan. Secara uji parsial (uji t) baik tingkat pendidikan maupun pemahaman akuntansi memiliki pengaruh terhadap kualitas laporan keuangan.
Co-Authors Akmal Irfan Majid Deendarlianto Jannah, Raodhatul Maria Yanida Ni Putu Agustinawati Pipin Fitriasari Samsul Kamal Siti Zuhroh Teguh Wibowo Yolanda Nofianita Zuhroh, Siti