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All Journal Jurnal Teknologi Dinamika Teknik Mesin : Jurnal Keilmuan dan Terapan Teknik Mesin Paediatrica Indonesiana Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Metalurgi dan Material Indonesia Jurnal Legal Reasoning Jurnal Teknik Mesin Indonesia Journal of Material Processing and Characterization (JMPC) National Multidisciplinary Sciences Applied Science and Technology Research Journal Journal of Mechanical Engineering Rekayasa Mekanika: Jurnal Ilmiah Teknik Mesin
Kusmono
Department Of Mechanical And Industrial Engineering, Faculty Of Engineering, Universitas Gadjah Mada. Jl. Grafika 2, Yogyakarta 55281, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemistry 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 Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Physics Social Sciences

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PENGARUH FAKTOR NON-TEKNIS PAJAK PADA KEPATUHAN PAJAK FORMAL ORANG PRIBADI DI KOTA TANGERANG SELATAN Avandro, Welly; Kusmono, Kusmono
Jurnal Legal Reasoning Vol 7 No 1 (2024): Desember
Publisher : Fakultas Hukum Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jlr.v7i1.7475

Abstract

Kepatuhan pajak orang pribadi di Indonesia masih tergolong cukup rendah. Hal ini mengakibatkan rendahnya proporsi pajak dari penghasilan orang pribadi dibandingkan dengan pajak dari penghasilan badan. Ada faktor teknis pajak maupun nonteknis pajak yang berpengaruh terhadap kepatuhan pajak orang pribadi. Penelitian ini membahas tentang faktor nonteknis pajak yang berpengaruh terhadap kepatuhan pajak orang pribadi. Metode yang dilakukan dalam mengumpulkan data yaitu metode penelitian kepustakaan dan metode penelitian lapangan. Penelitian lapangan dilakukan dengan menyebarkan kuesioner kepada para wajib pajak di Tangerang Selatan secara acak. Ada beberapa faktor yang berpengaruh terhadap kepatuhan pajak orang pribadi seperti maraknya kasus korupsi, kurang mengetahui manfaat pajak yang dibayarkan, dan kondisi keuangan pribadi. Meskipun masih belum optimal, tingkat kepatuhan pajak orang pribadi saat ini sudah menunjukkan tren peningkatan yang semakin positif.
Perilaku water absorption pada komposit hybrid serat agel tenun dan serat gelas Hestiawan, H.; Jamasri, J.; Kusmono, K.; Puspawan, A.
Dinamika Teknik Mesin: Jurnal Keilmuan dan Terapan Teknik Mesin Vol 11, No 2 (2021): Dinamika Teknik Mesin: Jurnal Keilmuan dan Terapan Teknik Mesin
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.641 KB) | DOI: 10.29303/dtm.v11i2.457

Abstract

This study aimed to investigate the effect of alkali treatment and stacking sequences on water absorption and flexural strength in woven agel and glass fibers reinforced hybrid composites. The research materials are woven agel fiber, E-200 glass fiber, unsaturated polyester resin Yukalac 157 BQTN, and catalyst of methyl ethyl ketone peroxide (MEKP). The alkali treatment is carried out on the woven agel fibers by soaking the fiber in 5% NaOH solution for 1 hour. Then the fiber is washed with fresh water and dried for 48 hours. Manufacturing techniques used vacuum bagging with suction pressure of 70 cmHg at room temperature. The amount of reinforcing fiber 7 fibers consists of 3 glass fibers and 4 agel woven fibers. The water absorption test uses a 3.5% NaCl solution for 1080 hours at room temperature. Water absorption test specimens based on ASTM D570 standard. The research results showed that alkali treatment with glass fiber arrangement on the specimen surface effectively decreased water absorption and increased the flexural strength of woven agel and glass fibers hybrid composites. This can be seen from the decrease in water content in equilibrium by 8.67%, the diffusion coefficient of 5.74 x 10-12 m2/s, and the flexural strength before and after immersion, which are 135 MPa and 125 MPa respectively.
PENGARUH PERLAKUAN ALKALI DAN SUSUNAN SERAT TERHADAP WATER ABSORPTION PADA KOMPOSIT HYBRID BERPENGUAT SERAT AGEL TENUN/SERAT GELAS/RESIN POLIESTER Hestiawan, Hendri; Jamasri, Jamasri; Kusmono, Kusmono
Rekayasa Mekanika: Jurnal Ilmiah Teknik Mesin Vol. 3 No. 1 (2019): April 2019
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/rekayasamekanika.v3i1.9928

Abstract

The aim of this research is to investigate the effect of alkali treatments and stacking sequences on water absorption in hybrid composites of woven agel fiber/glass fiber/polyester resin. The research materials are woven agel fiber, E-200 glass fiber, unsaturated polyester resin Yukalac 157 BQTN and catalyst of methyl ethyl ketone peroxide (MEKP). The alkali treatment is carried out on the woven agel fibers by soaking the fiber in 5% NaOH solution for 1 hour. Then the fiber is washed with fresh water and dried for 48 hours. Manufacturing techniques used vacuum bagging with a suction pressure of 70 cmHg at room temperature. The amount of reinforcing fiber 7 fibers consists of 3 glass fibers and 4 agel woven fibers. The water absorption test uses a 3.5% NaCl solution for 1080 hours at room temperature. Water absorption test specimens based on ASTM D570 standards. Water absorption test results show that alkali treatment with glass fiber arrangement on the surface effectively holds the entry of water into hybrid composites. This can be seen from the decrease in maximum water absorption (Mm) and diffusion coefficient of hybrid composite, which are 8,67% dan 5,74 x 10-12 m2/s respectively.The aim of this research is to investigate the effect of alkali treatments and stacking sequences on water absorption in hybrid composites of woven agel fiber/glass fiber/polyester resin. The research materials are woven agel fiber, E-200 glass fiber, unsaturated polyester resin Yukalac 157 BQTN and catalyst of methyl ethyl ketone peroxide (MEKP). The alkali treatment is carried out on the woven agel fibers by soaking the fiber in 5% NaOH solution for 1 hour. Then the fiber is washed with fresh water and dried for 48 hours. Manufacturing techniques used vacuum bagging with a suction pressure of 70 cmHg at room temperature. The amount of reinforcing fiber 7 fibers consists of 3 glass fibers and 4 agel woven fibers. The water absorption test uses a 3.5% NaCl solution for 1080 hours at room temperature. Water absorption test specimens based on ASTM D570 standards. Water absorption test results show that alkali treatment with glass fiber arrangement on the surface effectively holds the entry of water into hybrid composites. This can be seen from the decrease in maximum water absorption (Mm) and diffusion coefficient of hybrid composite, which are 8,67% dan 5,74 x 10 -12  m2/s respectively
Pengembangan Acetylated Cellulose Nanofibers dari Microcrystalline Cellulose: Studi Perubahan Gugus Fungsi dan Indeks Kristalinitas melalui Asetilasi dan Nanofibrilasi Kusmono, Kusmono; Risda Azizah, Hasn
Journal of Mechanical Engineering Vol. 1 No. 1 (2024): January
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jme.v1i1.2192

Abstract

Cellulose nanofiber (CNF) has promising potential as a reinforcement in polymer matrix nanocomposites. CNF is polar or hydrophilic due to having many hydroxyl groups. When CNF particles are combined with a non-polar polymer matrix, the CNF is difficult to distribute evenly and tends to agglomerate due to differences in polarity so that the strengthening effect of CNF is limited. To overcome this problem, it is necessary to chemically modify the CNF surface. Acetylation is one of the most widely used CNF surface modification methods to increase the compatibility between a non-polar polymer matrix and CNF. Through the acetylation process, some of the hydroxyl groups of CNF are replaced with acetyl groups which are hydrophobic. Furthermore, the CNF resulting from the acetylation process is known as acetylated CNF (acetylated cellulose nanofibers or ACNF). The acetylation process is carried out by first mixing microcrystalline cellulose (MCC) particles into 75 mL of acetic anhydride solution. Next, the mixture was stirred using a high-speed blender for 30 minutes for the MCC nanofibrillation process to occur. In this research, the influence of acetylation and nanofibrillation processes on the characteristics of ACNF was studied through studying chemical structure changes using ATR-FTIR and crystallinity index using XRD. The results of the ATR-FTIR analysis show that there are 3 new peaks in the ACNF spectrum, namely at 1720, 1369 and 1203 cm-1, which proves that there is a change in the structure of cellulose after being given acetylation treatment. The results of XRD show that surface treatment of acetylation and nanofibrillation with a high-speed blender increases the ACNF crystallinity index value by 82.53%. Overall, the resulting ACNF has great potential as a reinforcement for polymer matrix nanocomposites.
PENGARUH FAKTOR NON-TEKNIS PAJAK PADA KEPATUHAN PAJAK FORMAL ORANG PRIBADI DI KOTA TANGERANG SELATAN Avandro, Welly; Kusmono, Kusmono
Jurnal Legal Reasoning Vol. 7 No. 1 (2024): Desember
Publisher : Fakultas Hukum Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jlr.v7i1.7475

Abstract

Kepatuhan pajak orang pribadi di Indonesia masih tergolong cukup rendah. Hal ini mengakibatkan rendahnya proporsi pajak dari penghasilan orang pribadi dibandingkan dengan pajak dari penghasilan badan. Ada faktor teknis pajak maupun nonteknis pajak yang berpengaruh terhadap kepatuhan pajak orang pribadi. Penelitian ini membahas tentang faktor nonteknis pajak yang berpengaruh terhadap kepatuhan pajak orang pribadi. Metode yang dilakukan dalam mengumpulkan data yaitu metode penelitian kepustakaan dan metode penelitian lapangan. Penelitian lapangan dilakukan dengan menyebarkan kuesioner kepada para wajib pajak di Tangerang Selatan secara acak. Ada beberapa faktor yang berpengaruh terhadap kepatuhan pajak orang pribadi seperti maraknya kasus korupsi, kurang mengetahui manfaat pajak yang dibayarkan, dan kondisi keuangan pribadi. Meskipun masih belum optimal, tingkat kepatuhan pajak orang pribadi saat ini sudah menunjukkan tren peningkatan yang semakin positif.
Comparison of 3D Printing Technologies for Polymer-HA Bone Scaffolds: A Systematic Review Toward Hybrid Fabrication Strategies Kumarajati, Dhananjaya Yama Hudha; Herianto; Herliansyah, Muhammad Kusumawan; Kusmono; Tontowi, Alva Edy
APPLIED SCIENCE AND TECHNOLOGY REASERCH JOURNAL Vol. 4 No. 2 (2025): Applied Science and Technology Research Journal
Publisher : Lembaga Penelitian dan Pengabdian Mayarakat (LPPM) Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/astro.v4i2.8230

Abstract

Bone scaffold fabrication using 3D printing faces a fundamental dilemma: the trade-off between mechanical strength and biological functionality. To address this challenge, a systematic literature review (SLR) of 28 primary research articles was conducted to compare various hydroxyapatite-based scaffold fabrication technologies. The analysis confirms a clear trade-off: Fused Filament Fabrication (FFF) excels in mechanical strength, Digital Light Processing (DLP) in architectural precision (<100 µm), and Direct Ink Writing (DIW) in flexibility for bio-functionality, proving no single method is ideal. The main conclusion is that hybrid fabrication strategies—intelligently integrating the strengths of multiple technologies—offer the most promising approach to creating functional scaffolds with an optimal balance of strength and bioactivity for future clinical applications.
Co-Authors A. T. Aman Alva Edy Tontowi Avandro, Welly Dhananjaya Yama Hudha Kumarajati Elisa Elisa Even Gio Lumban Tobing Gangsar Pinilih Hendri Hestiawan Hendri Hestiawan Hendri Hestiawan Herianto Hestiawan, H. Ilahi, Atahilah Restu Jamasri . Jamasri, J. Kamsul Abraha M. Waziz Wildan Mochammad Noer Ilman Muhammad Kusumawan Herliansyah Muhammad Waziz Wildan Orisanto Darma Setiawan Puspawan, A. Risda Azizah, Hasn S. H. Purwanto Taufiqulhakim, Daffa' Toto Rusianto Y. Pranoto