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Analisis Determinan Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Dinas Kesehatan Kabupaten Temanggung Lestari, Eni Dwi; Marliyati, Marliyati; Al Farizi, Musyafa
Accounting Global Journal Vol 8, No 1 (2024): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v8i1.11307

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan sistem informasi akuntansi, sistem pengendalian internal pemerintah dan kompetensi sumber daya manusia secara simultan maupun parsial terhadap kualitas laporan keuangan. Metode yang digunakan dalam penelitian ini adalah metode purposive sampling dengan jumlah sampel sebanyak 40 pegawai. Metode pengumpulan data yang digunakan adalah menggunakan penyebaran kuesioner secara langsung. Analisis data yang digunakan adalah analisis regresi berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial penerapan sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sedangkan, kompetensi sumber daya manusia secara parsial tidak berpengaruh terhadap kualitas laporan keuangan. Berdasarkan hasil pengujian secara simultan menunjukkan bahwa penerapan sistem informasi akuntansi, sistem pengendalian internal dan kompetensi sumber daya manusia berpengaruh secara bersama-sama terhadap kualitas laporan keuangan.
Unjukkerja Panel Surya Tipe Terapung untuk Pembangkit Listrik Herlambang, Yusuf Dewantoro; Prasetiyo, Budhi; Wahyono, Wahyono; Apriandi, Nanang; Marliyati, Marliyati; Sutanto, Bayu
Jurnal Rekayasa Mesin Vol. 18 No. 3 (2023): Volume 18, Nomor 3, Desember 2023
Publisher : Mechanical Engineering Department - Semarang State Polytechnic

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/jrm.v18i3.5069

Abstract

Penerapan Pembangkit Listrik Tenaga Surya (PLTS) membutuhkan lahan/daratan yang memiliki nilai ekonomis, padahal Indonesia merupakan negara tropis yang memiliki potensi energi surya dan negara kepulauan dengan luas sebesar 2/3 berupa perairan dan danau di daratan yang bisa dimanfaatkan untuk pembangkit energi surya. Pemanfaatan PLTS terapung tidak memerlukan lahan/daratan, dapat mengurangi evaporasi, serta sebagai media pendingin modul PV untuk meningkatkan efisiensi. Tujuan penelitian ini adalah merancang sistem PLTS pada kolam budidaya dengan memanfaatkan sumber energi surya. Penelitian dimulai dengan mengukur potensi energi matahari selanjutnya perancangan dan pemilihan komponen yang memiliki kapasitas sesuai. Setelah melakukan beberapa pengamatan di daerah tersebut, PLTS yang cocok digunakan untuk menghidupkan aerator adalah PLTS off grid. PLTS 200 Wp mampu untuk menghidupkan aerator 120 W selama 12 jam pada siang hari dan aerator 100 W selama 8 jam pada malam hari. Pada kondisi pengosongan baterai, tegangan output panel rata-rata sebesar 12,89 V dan arus rata-rata sebesar 6,2 A dan pada kondisi pengisian baterai, tegangan output panel rata-rata sebesar 12,39 V dan arus rata-rata sebesar 6,6 A. Efisiensi sistem tertinggi pada kondisi pengosongan baterai sebesar 99%. Hal ini dikarenakan pada sore hari radiasi matahari rendah sehingga arus yang dihasilkan panel surya rendah dan mendapatkan supply dari baterai.
ANALYSIS OF THE EFFECT OF GREEN PERCEIVED RISK, GREEN PACKAGING, AND GREEN PRODUCT ON GREEN PURCHASE INTENTION ON CULINARY OR FOOD MSME PRODUCTS (STUDY ON STUDENT CONSUMERS IN SEMARANG CITY) Hasanudin, Mohamad; Marliyati, Marliyati; Gayatrie, Christina Retno; Sulistyo, Sulistyo; Widiarto, Ardian
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 2 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i2.6167

Abstract

After experiencing the Covid-19 Pandemic starting in 2023, the Indonesian economy began to rise but has not fully reached normal conditions. The same condition is also experienced by the MSME sector, especially the culinary / food sector. The impact of the economic recovery after the covid pandemic also has an impact on the increasing amount of waste. According to the Semarang City Environmental Agency (DLH), during the pandemic waste production started at 900 tons, even down to 650 tons, but now in 2022 after the covid pandemic began to end the amount of waste began to rise to 1200 tons of waste per day. This study aims to determine and analyze whether or not there is a relationship between the green economy perception variable which consists of: Green Perceived Risk Green Packaging and Green Product on Green Purchase Intention among students in Semarang city related to the implementation of Semarang mayor regulation no.27 of 2019 concerning plastic waste control in Semarang city. Data collection was carried out using a questionnaire or questionnaire method and observation. The data analysis method used in this research is Structural Equation Modeling with the Partial Least Square (SEM-PLS) algorithm approach. Based on the results of this study, it will be concluded that the effect value of Green Perceived Risk (X1) on Green Purchase Intention (Y) is a negative and insignificant effect on the attitude of desire to buy green products, thus H1 is rejected. The effect value of Green Packaging (X2) on Green Purchase Intention (Y) is a positive and insignificant effect on the interest in buying green products, thus H2 is rejected. The value of the influence of Green Product (X3) on Green Purchase Intention (Y) is a positive and significant effect on the interest in buying green products, thus H3 is accepted.
Micro Hydro Power Plant (MHP) performance using breast-shot waterwheel with different electrical load to improve efficiency Herlambang, Yusuf Dewantoro; Bono, Bono; Suwoto, Gatot; Hermawan, Baktiyar Mei; Sumarno, F. Gatot; Margana, Margana; Marliyati, Marliyati
Jurnal Polimesin Vol 22, No 3 (2024): June
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jpl.v22i3.4608

Abstract

The aim of this study is to investigate the performance of breast-shot waterwheel with different electrical loads to increase efficiency. The method used is to design a pinwheel blade using blade material with a supporting frame added to the top, middle, and bottom of the pinwheel blade. The blade material used a thickness of 1.5 mm with angle iron installed on the three sides of the blade with a size of 30 mm × 30 mm × 3 mm. Tests were carried out with variations in lamp load when the water flow rate and water velocity were constant. Parameters measured in this test are water flow rate (m3/s), velocity of water (m/s), head of water (m), generator rotation (rpm), electric current (A), and generator output voltage (V). The results of the Hydro Power Plant (MHP) test with a waterwheel drive with the highest efficiency value at a water discharge of 0.267 m3/s, a velocity of 5.069 m/s, a generator rotation of 940 rpm, and a load of 840 W, which is 10.74%.