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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini RING Mechanical Engineering Educational Studies: Conference Series JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Riyan Hidayat
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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Systematic Review of Spatial Thinking in Mathematics Education Riyan Hidayat; Saad, Mohd Rashid Mohd; Ismail, Normala; Noor, Mohd Asri Mohd
Educational Studies: Conference Series Vol. 3 No. 1 (2023)
Publisher : Faculty of Teacher Training and Education, Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/escs.v3i1.2571

Abstract

The objective of this study is to perform a comprehensive analysis of existing research on spatial thinking abilities using a Systematic Literature Review (SLR). To achieve this, five search engines (Scopus, SpringerLink, ScienceDirect, ProQuest, and ERIC) were utilized during various stages, including identification, screening, eligibility, inclusion, and data analysis. Adhering to the PRISMA reporting rules, a total of 22 articles were included, selected mainly from the sorted studies. The results of our research indicate that there were four studies conducted using a mixed method approach, while nine studies utilized a quantitative approach, and another nine focused on qualitative methods. The number of studies investigating spatial thinking has consistently increased over the years. The findings section revealed that the majority of studies on this subject were authored by researchers from the USA, followed by authors from Australia, Turkey, Israel, Germany, Spain, China, Slovakia, Japan, Mexico, South Africa, and the United Kingdom.
UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH PROFITABILITAS DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR BARANG PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Riyan Hidayat; Dini Martinda Lestari; Raden Irna Afriani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.448

Abstract

The absence of taxes would threaten the government's efforts to maintain state revenues, which are strictly regulated to ensure stability. Without taxes, the government hardly to expanse the essential programs for society. This research examines the moderating of company size which profitability and capital intensity on tax avoidance in industrial goods sub-sector companies listed on the Indonesian Stock Exchange from 2019 to 2023. The method used quantitative research, uses secondary data from 40 companies. Used purposive sampling with 9 companies were selected as samples. Analysis conducted using multiple linear regression and Moderated Regression Analysis (MRA). The research shows a significance (sig) value for profitability 0.775, for capital intensity a sig value 0.001, for the interaction of profitability and company size a sig value 0.681, and for the interaction of capital intensity and company size a sig value 0.001.The results of the multiple linear regression analysis indicate that profitability does not effect tax avoidance, while capital intensity does influence tax avoidance. Moderated regression analysis using the MRA approach shows that company size strengthens the relationship between inventory intensity and tax avoidance. Furthermore, company size also strengthens the relationship between capital intensity and tax avoidance.
PENAMBAHAN TONGKOL JAGUNG PADA BATUBARA TERHADAP PERFORMA PLTU 2X150 DENGAN PROSES CO-FIRING MENGGUNAKAN SIMULASI CYCLE-TEMPO Riyan Hidayat; Ena Marlina; Artono Raharjo
RING ME Vol 4 No 2 (2024): RING Mechanical Engineering
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/rme.v4i2.22596

Abstract

Co-firing adalah proses pembakaran campuran dua jenis bahan bakar untuk mengurangi emisi gas buang. Penelitian ini menggunakan simulasi Cycle-Tempo berdasarkan neraca panas Perusahaan Listrik Tenaga Uap (PLTU) 2×150 MW. Bahan bakar utama adalah batubara highest heating value (HHV) 4200 kal/gram, dengan biomassa tongkol jagung yang memiliki kandungan sulfur rendah. Rasio campuran yang dianalisis adalah 0%, 25%, dan 50%. Hasil menunjukkan daya boiler tertinggi pada rasio 0% (28.702,97 kW, efisiensi 82%), sementara rasio 25% dan 50% menurun menjadi 28.427,09 kW (efisiensi 81%) dan 28.122,75 kW (efisiensi 79%). Daya bersih pembangkit juga menurun dari 15.625,9 kW (rasio 0%) menjadi 15.281,1 kW (rasio 50%). Penurunan performa disebabkan oleh pencampuran biomassa yang kurang optimal untuk pembangkit. Net Plant Heat Rate (NPHR) menunjukkan efisiensi terbaik pada rasio 0%, mendukung pembangkit menghasilkan energi dengan lebih mudah. Co-firing biomassa dapat mengurangi emisi tetapi menurunkan performa pembangkit secara keseluruhan.
PEREMPUAN DI DIREKSI, KEBANGSAAN, DAN KAPABILITAS: MAMPUKAH KOMITE AUDIT MEMBATASI AKUNTANSI KREATIF? FEMALE DIRECTORS, NATIONALITY, AND CAPABILITY: CAN AUDIT COMMITTEES CURB CREATIVE ACCOUNTING? Riyan Hidayat; Nurmayanti, Poppy; Nasir, Azwir
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.853-870

Abstract

Creative accounting often used by managers to deceive financial statement users for personal gain, poses a threat to transparency and accountability. This study investigates the role of corporate governance in mitigating such practices, focusing on the influence of female board members, directors' nationality, and directors' capabilities, with the audit committee as a moderating variable. Using data from Indonesian manufacturing companies during 2019–2022, multiple linear regression and Moderated Regression Analysis (MRA) were employed. The findings reveal that the presence of female directors and the capabilities of board members significantly affect the level of creative accounting, while nationality does not. Furthermore, the audit committee does not moderate the relationship between female directors and creative accounting. Practically, these findings underscore the importance of enhancing gender diversity and leadership competence to reduce manipulative accounting behavior. Theoretically, this study contributes to the body of knowledge on corporate governance and financial reporting integrity. From a policy perspective, the results offer valuable insights for regulators and investors in promoting more transparent and accountable corporate financial disclosures.
Co-Authors Artono Raharjo Azwir Nasir Dini Martinda Lestari Ena Marlina Ismail, Normala Noor, Mohd Asri Mohd Poppy Nurmayanti Raden Irna Afriani Saad, Mohd Rashid Mohd