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Bambang Subiyanto, Bambang
Pusat Inovasi LIPI, Jakarta, Indonesia
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Pemanfaatan Limbah Spent Bleaching Earth pada Stabilisasi Tanah Lempung dengan Clean Set Cement Sumarno, Agung; Prasetyo, Agus Mudo; Akbar, Fazhar; Widodo, Eko; Triastuti, Triastuti; Maidina, Maidina; Nugroho, Ananto; Budiman, Ismail; Subiyanto, Bambang
Jurnal Teknologi Lingkungan Vol. 22 No. 1 (2021)
Publisher : Center for Environmental Technology - Agency for Assessment and Application of Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.015 KB) | DOI: 10.29122/jtl.v22i1.4125

Abstract

ABSTRACT The utilization of waste as soil stabilization materials is a solution to reduce the amount of waste and improve the building materials quality. This research is using Spent Bleaching Earth (SBE) materials from the palm oil industry waste. SBE can be reused to be pozzolan materials. This research aimed to investigate the SBE waste effect as an admixture on clay stabilization used 10% Clean Set Cements (CS-60) on density and California Bearing Ratio (CBR). A combination of CS-60 and SBE waste was expected to increase the CBR value of clay. Furthermore, SBE waste would decrease cementitious material for clay stabilization. Variation comparison of Clay : CS-60 : SBE on ST03, ST04, and ST05 were 67.5% : 10% : 22.5%; 45% : 10% : 45% and 22.5% : 10% : 67.5% respectively. The test was conducted on water content, density, and load penetration based on SNI 1744:2012. Generally, the CBR value of subgrade and improved subgrades oil with the moderate and good category are about 5-20%. As a result, the CBR value of ST 01 as original clay and ST 02 as clay with 10% CS-60 was 3.24% and 5.01%, respectively. Using SBE waste as an admixture material on clay stabilization increased CBR value better than clay stabilization used CS-60. ST03, ST04, and ST05 with CBR's value were 5.39%, 8.52%, and 17.99%, respectively. Furthermore, the density value decreased when SBE waste is used. Keywords : california bearing ratio, clay, clean set cement, spent bleaching earth, stabilization.   ABSTRAK Pemanfaatan limbah sebagai bahan stabilisasi tanah lempung merupakan solusi dalam mengurangi jumlah limbah dan meningkatkan mutu dari bahan bangunan. Penelitian ini menggunakan material Spent Bleaching Earth (SBE) dari limbah industri pengolahan minyak kelapa sawit. SBE dapat dimanfaatkan sebagai material pozzolan. Penelitian ini bertujuan untuk mengetahui pengaruh limbah SBE sebagai bahan tambah pada stabilisasi tanah lempung yang menggunakan 10% Clean Set Cements (CS-60) terhadap densitas dan California Bearing Ratio (CBR). Kombinasi limbah SBE dengan CS-60 diharapkan mampu meningkatkan nilai CBR tanah lempung. Selain itu, juga mengurangi penggunaan bahan berbasis semen untuk stabilisasi tanah lempung. Variasi perbandingan tanah lempung : CS-60 : SBE yang digunakan pada sampel ST03, ST04, dan ST05 berturut-turut 67,5% : 10% : 22,5%, 45% : 10% : 45% dan 22,5% : 10% : 67,5%. Pengujian yang dilakukan meliputi pengujian kadar air, densitas, dan penetrasi beban yang mengacu pada SNI 1744:2012. Secara umum, nilai CBR tanah dasar dan tanah timbunan dengan kategori sedang dan baik berkisar antara 5-20%. Hasil penelitian ini memperlihatkan bahwa sampel ST01 yang berupa tanah lempung asli memiliki nilai CBR 3,24% dan sampel ST02 yang berupa tanah lempung yang distabilisasi dengan 10% CS-60 menghasilkan nilai CBR 5,01%. Penambahan limbah SBE dapat meningkatkan nilai CBR dengan nilai yang lebih tinggi bila dibanding dengan hanya distabilisasi dengan CS-60, hal ini terlihat pada sampel ST03, ST04, dan ST05 dengan nilai CBR berurutan sebesar 5,39%, 8,52%, dan 17,99%. Selain itu, penambahan limbah SBE juga akan menurunkan densitas dari tanah lempung.   Kata kunci : california bearing ratio, clean set cement, spent bleaching earth, stabilisasi, tanah lempung.
Characteristics of Environmentally Friendly Food Container Composite Made From Sorghum Bagasse and Citric Acid ismadi, ismadi; Kusumah, Sukma Surya; Subyakto, Subyakto; Subiyanto, Bambang; Suryanegara, Lisman; Marlina, Resti
Jurnal Bahan Alam Terbarukan Vol 9, No 2 (2020): December 2020 [Nationally Accredited - Sinta 2]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jbat.v9i02.27345

Abstract

The common food container product was made from plastic such as polypropylene, polystyrene, etc which has slowed to degrade hence affected to the environmental pollution and health disorder. Therefore, environmentally friendly food container composite is developed from sustainable resources such as sorghum bagasse and citric acid. The effects of sorghum species, sorghum particles and citric acid content on the composite properties were investigated. Local species of sorghum was used as raw material such as Super 2 in the manufacturing of food packaging.  The size and moisture content of the particles were passthrough on 40 mesh and 10%, respectively. The content of the particle was variated such as 10, 15, and 20% wt. Furthermore, citric acid was used as a binder with difference content such as 10, 20, and 30% wt.  Those raw materials were mixed with tapioca starch, polyvinyl alcohol (PVA), and glutaraldehyde. The mixing material was hot pressed at 180 ℃ for 15 minutes. The composite dimension was 12 cm x 10 cm x 3 mm. The physical and mechanical properties of the composite were carried out. Considering the properties of the composite, sorghum bagasse and citric acid are suitable as raw material of food container composite.
Pemanfaatan Limbah Spent Bleaching Earth pada Stabilisasi Tanah Lempung dengan Clean Set Cement Sumarno, Agung; Prasetyo, Agus Mudo; Akbar, Fazhar; Widodo, Eko; Triastuti, Triastuti; Maidina, Maidina; Nugroho, Ananto; Budiman, Ismail; Subiyanto, Bambang
Jurnal Teknologi Lingkungan Vol. 22 No. 1 (2021)
Publisher : Center for Environmental Technology - Agency for Assessment and Application of Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.015 KB) | DOI: 10.29122/jtl.v22i1.4125

Abstract

ABSTRACT The utilization of waste as soil stabilization materials is a solution to reduce the amount of waste and improve the building materials quality. This research is using Spent Bleaching Earth (SBE) materials from the palm oil industry waste. SBE can be reused to be pozzolan materials. This research aimed to investigate the SBE waste effect as an admixture on clay stabilization used 10% Clean Set Cements (CS-60) on density and California Bearing Ratio (CBR). A combination of CS-60 and SBE waste was expected to increase the CBR value of clay. Furthermore, SBE waste would decrease cementitious material for clay stabilization. Variation comparison of Clay : CS-60 : SBE on ST03, ST04, and ST05 were 67.5% : 10% : 22.5%; 45% : 10% : 45% and 22.5% : 10% : 67.5% respectively. The test was conducted on water content, density, and load penetration based on SNI 1744:2012. Generally, the CBR value of subgrade and improved subgrades oil with the moderate and good category are about 5-20%. As a result, the CBR value of ST 01 as original clay and ST 02 as clay with 10% CS-60 was 3.24% and 5.01%, respectively. Using SBE waste as an admixture material on clay stabilization increased CBR value better than clay stabilization used CS-60. ST03, ST04, and ST05 with CBR's value were 5.39%, 8.52%, and 17.99%, respectively. Furthermore, the density value decreased when SBE waste is used. Keywords : california bearing ratio, clay, clean set cement, spent bleaching earth, stabilization.   ABSTRAK Pemanfaatan limbah sebagai bahan stabilisasi tanah lempung merupakan solusi dalam mengurangi jumlah limbah dan meningkatkan mutu dari bahan bangunan. Penelitian ini menggunakan material Spent Bleaching Earth (SBE) dari limbah industri pengolahan minyak kelapa sawit. SBE dapat dimanfaatkan sebagai material pozzolan. Penelitian ini bertujuan untuk mengetahui pengaruh limbah SBE sebagai bahan tambah pada stabilisasi tanah lempung yang menggunakan 10% Clean Set Cements (CS-60) terhadap densitas dan California Bearing Ratio (CBR). Kombinasi limbah SBE dengan CS-60 diharapkan mampu meningkatkan nilai CBR tanah lempung. Selain itu, juga mengurangi penggunaan bahan berbasis semen untuk stabilisasi tanah lempung. Variasi perbandingan tanah lempung : CS-60 : SBE yang digunakan pada sampel ST03, ST04, dan ST05 berturut-turut 67,5% : 10% : 22,5%, 45% : 10% : 45% dan 22,5% : 10% : 67,5%. Pengujian yang dilakukan meliputi pengujian kadar air, densitas, dan penetrasi beban yang mengacu pada SNI 1744:2012. Secara umum, nilai CBR tanah dasar dan tanah timbunan dengan kategori sedang dan baik berkisar antara 5-20%. Hasil penelitian ini memperlihatkan bahwa sampel ST01 yang berupa tanah lempung asli memiliki nilai CBR 3,24% dan sampel ST02 yang berupa tanah lempung yang distabilisasi dengan 10% CS-60 menghasilkan nilai CBR 5,01%. Penambahan limbah SBE dapat meningkatkan nilai CBR dengan nilai yang lebih tinggi bila dibanding dengan hanya distabilisasi dengan CS-60, hal ini terlihat pada sampel ST03, ST04, dan ST05 dengan nilai CBR berurutan sebesar 5,39%, 8,52%, dan 17,99%. Selain itu, penambahan limbah SBE juga akan menurunkan densitas dari tanah lempung.   Kata kunci : california bearing ratio, clean set cement, spent bleaching earth, stabilisasi, tanah lempung.
The Effect of Internal Audit and Internal Control on Fraud Prevention: Empirical Study at Digital Service Head Office of PT Bank BCA BSD Lukman, Christylia Gita Fairy; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.286

Abstract

This study aims to examine factors that affect fraud prevention or fraud actions. The variables used in this study are internal audit, internal control, and fraud prevention. The type of data used in this study is quantitative data with primary data sources. The population in this study is workers at PT Bank BCA's Digital Service Head Office in BSD. The statistical tool used to test this hypothesis is multiple linear regression analysis with the help of the SPSS ver 25 application. Primary data in this study was obtained by distributing questionnaires to respondents and processed with a total of 70 questionnaires. These results show that from 2 hypotheses, they have positive and significant results and all are supported by data.
The Influence of Tax Knowledge, Tax Socialization, and Fiscal Services on Tax Compliance of Individual Taxpayers with The Voluntary Disclosure Program as a Moderation Variable: Empirical Study on Individual Taxpayers in the KPP Pratama Jakarta Sawah Besar Dua Area Yanti, Dilla Madi; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.290

Abstract

This research aims to analyze the influence of tax knowledge, tax socialization, and tax authorities' services on tax compliance of Individual Taxpayers with the Voluntary Disclosure Program (PPS) as a study moderating variable for Individual Taxpayers in the KPP Pratama Jakarta Sawah Besar Dua Area. This research approach uses primary data through distributing questionnaires. The sampling technique was 100 respondents—technical data analysis using Partial Least Squares (PLS) with the SmartPLS version 3.0 program. The results of the research show that the tax knowledge variable has a significant negative effect on individual taxpayers' tax compliance, the socialization variable has a significant positive effect on individual taxpayers' tax compliance, tax authorities' services have a significant effect on individual taxpayers' tax compliance, PPS can moderate the effect of tax knowledge on individual taxpayers. Individual Taxpayer tax compliance, PPS is unable to moderate the influence of tax socialization on Individual Taxpayer compliance, and PPS can moderate the influence of tax authorities services on Individual Taxpayer tax compliance.
The Influence of Profitability, Leverage, and Company Size on Tax Avoidance Rahayu, Annisyah Sri; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.291

Abstract

This research aims to obtain empirical evidence of the influence of profitability, leverage, and company size on Tax Avoidance. This research data uses secondary data using a purposive sampling technique for companies in the infrastructure, utilities, and transportation industrial sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period, totaling 80 companies. The analysis techniques used are descriptive statistics, multiple linear regression, classical assumption testing, hypothesis testing, and the Statistical Product and Service Solution (SPSS) version 25.0 program. The results of the research concluded that the profitability variable (X1) had a positive and significant effect on Tax Avoidance (Y), Leverage (X2) had a negative and significant effect on Tax Avoidance (Y), meanwhile, company size (X3) had a negative and insignificant effect towards Tax Avoidance (Y). It is hoped that the results of this research will be able to help the government and regulators review policies that can reduce the practice of Tax Avoidance and for taxpayers and business actors to be wise in making decisions about implementing Tax Avoidance.
The Effect of External Pressure, Financial Stability, and Financial Target on Financial Reporting Fraud Divian, Dinda Tri Novianty; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.292

Abstract

This study aims to obtain empirical evidence on the influence of external pressure, financial stability, and financial targets on financial reporting fraud in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020. The population in this study is manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange through the www.idx.co.id website during the period 2016-2020. The samples in this study are 14 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020 which have been selected by purposive sampling method. The type of data used in this study is secondary data. Data collection techniques and tools in this study used documentation methods and literature studies. The data analysis method used is multiple linear regression analysis. The results obtained in this study show that external pressure and financial targets have a significant negative effect on financial statement fraud. Meanwhile, financial stability does not have a significant effect on financial statement fraud.
The Effect of Audit Fees, Audit Opinions, and Audit Delays on Switching Auditors: Case Study on Companies in The Goods and Consumer Industry Sector Listed on The Indonesia Stock Exchange for the 2015-2020 Period Debora, Grace Artha; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.295

Abstract

This study aims to empirically examine the effect of Audit Fees, Audit Opinions, and Audit Delay on Switching Auditors in Goods and Consumer Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period. The data in this study was obtained from secondary data on the annual financial statements of companies in the goods and consumption industry sector for the period 2015-2020. In sampling in this study, purposive sampling was used. The analysis technique in this study is binary logistic regression analysis processed using SPSS 26. Based on the results of partial research, it was found that Audit Fee has a negative and significant effect on Switching Auditors, Audit Opinion has a negative and significant effect on Switching Auditors, Audit Delay does not affect Switching Auditors
The Role of Good Corporate Governance and Whistleblowing System Mechanisms on Fraud Disclosure: Empirical Study on Banking Sub-Sector Companies Listed on The Indonesia Stock Exchange In 2015-2020 Rossaliani, Sindy; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.301

Abstract

This study aims to determine the effect of the Role of Good Corporate Governance Mechanism measured through the Independent Audit Committee and Managerial Ownership, as well as the Whistleblowing System on Fraud Disclosure in Banking Sub-Sector Companies listed on the Indonesia Stock Exchange in 2015-2020. The source of this research data uses quantitative secondary data, research data comes from the annual report of banking industry companies listed on the Indonesia Stock Exchange in 2015-2020. In sampling for this study used a purposive sampling method. The data analysis techniques used are multiple linear regression and hypothesis testing using t-statistical tests that have been processed on SPSS 25 to test regression coefficients. Based on the results of partial research, it was found that the Independent Audit Committee had a negative and significant effect on banking fraud disclosure, managerial ownership had a positive and significant effect on banking fraud disclosure, while the Whistleblowing System did not have a significant effect on banking fraud disclosure.
The Effect Of Good Corporate Governance Mechanisms And Corporate Social Responsibility Disclosure On Corporate Value Fakih, Anas; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.303

Abstract

This study elucidates the impact of robust corporate governance mechanisms and transparent corporate social responsibility disclosure on the valuation of a company. The data processing in this study employed SPSS 25.0. A total of 70 samples were collected from 14 companies using purposive sampling techniques over a 5-year research period. The results of the hypothesis test successfully demonstrated that Managerial Ownership has a statistically significant and positive impact on the company's value. The ownership of a larger number of shares by management will effectively decrease conflicts within the company. The results of the hypothesis test demonstrate that the Audit Committee has a substantial and favorable impact on the company's value. The audit committee plays a crucial role in overseeing and enhancing the effectiveness of the financial statement process, ensuring integrity and objectivity. This, in turn, leads to improved company performance and increased company value. Also, there is no discernible impact of Corporate Social Responsibility on the value of a company. The company's sole emphasis on profitability and disregard for non-financial aspects such as corporate social responsibility (CSR) results in minimal disclosure.
Co-Authors Akbar, Fazhar Ananto Nugroho, Ananto Arifin, Zumam Bani, Pristiwanto Budiman, Ismail Budy Wiryawan Debora, Grace Artha Digdowiseiso , Kumba Digdowiseso, Kumba Divian, Dinda Tri Novianty Fahlevi Lubis, Reza Fakih, Anas Firdaus, Raihan Indra Priadi, Jodi Ismadi Ismadi Kumba Digdowiseiso, Kumba Kusumah, Sukma Surya Lukman, Christylia Gita Fairy Maidina, Maidina Mandasari, Noviyanti Marlina, Resti Maulidya, Riska Melati Mutiani Mutiani Nur Asiyah Prasetyo, Agus Mudo Rahayu, Annisyah Sri Rakhman, Wahyudi Rossaliani, Sindy Siregar , Nurhayati Subyakto Subyakto Sumarno, Agung Suryanegara, Lisman Syahruddin Syahruddin Teruna Awaludin , Dipa Tiara Pradani Triastuti, Triastuti Yanti, Dilla Madi