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All Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Baileo: Jurnal Sosial Humaniora
ZAKIYAH, Eneng Fitri
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Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PKM Islamic Boarding School Riyadhussholihiin Rocek Cimanuk – Pandeglang in Waste Processing Machine Applications SETIYAWATI, Hari; ARWATI, I Gustri Ayu; IMANINGSIH, Erna Soriana; ADISTIN, Yulita; ZAKIYAH, Eneng Fitri; NUGROHO, Yusuf Purwo; SARAGIH, Cindy Patricia
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.869

Abstract

This paper presents a comprehensive study on the design, implementation, and performance evaluation of a Solar-Powered Submersible Water Pump (SPSWP) system tailored for agricultural irrigation in Subak Munduk Babakan, Sangeh, Bali. With a focus on sustainable agriculture and water resource management, the system addresses the challenges of water scarcity during the dry season in the absence of natural irrigation sources. The SPSWP system, consisting of solar panels with pump controller, a submersible pump, and a water tank, harnesses solar energy to power the pump, eliminating the need for extensive infrastructure. The research encompasses site survey and mapping, analysis and design, installation, benefits beyond irrigation, and technical measurements. The implementation shows promising results in overcoming water scarcity issues. The system's advantages include minimal maintenance, cost savings, and enhanced reliability. Additionally, the SPSWP system serves as an educational site for renewable energy study and awareness. Performance metrics, including solar irradiance, voltage, current, solar panel temperature, and water discharge, are measured and discussed. The results indicate fluctuating solar energy availability, with voltage and current aligning with solar panel specifications. The system demonstrates a water discharge rate of 0.56 liters/second, showcasing promising outcomes in addressing water scarcity challenges for agricultural irrigation. Further research and monitoring are required to assess the long-term performance and sustainability of the system.
Power, Trust, and Integrity: A Sociological Analysis of Corporate Size, Managerial Control, and Financial Transparency in Indonesia’s Energy Industry Zakiyah, Eneng Fitri; Akbar, Taufik
Baileo: Jurnal Sosial Humaniora Vol 3 No 2 (2026): January 2026 (On Process)
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol3iss2pp313-331

Abstract

This study investigates the sociological dynamics shaping corporate financial integrity in Indonesia’s energy sector by analyzing how power, trust, and integrity interact within organizational governance structures. It examines the effects of firm size, managerial ownership, and leverage on financial reporting integrity, with audit quality serving as a moderating variable. Using a quantitative explanatory design with sociological interpretation, the study employs panel data regression and moderated regression analysis (MRA) on 49 energy firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The findings reveal that firm size has a significant negative effect on financial reporting integrity, reflecting the role of power asymmetry and structural complexity in large organizations. Conversely, managerial ownership shows a significant positive impact, indicating that managerial control fosters trust and accountability, while leverage exhibits no significant influence. Audit quality moderates these relationships by mitigating the negative impact of firm size and amplifying the positive influence of managerial ownership, but it does not affect leverage. The study’s novelty lies in integrating sociological theory into financial analysis, conceptualizing audit quality as a mechanism of social control that legitimizes managerial conduct and sustains institutional trust. This research contributes to the advancement of organizational sociology and governance studies by reframing financial transparency as a moral and institutional practice within corporate systems.
Co-Authors ADISTIN, Yulita ARWATI, I Gustri Ayu Hari Setiyawati IMANINGSIH, Erna Soriana NUGROHO, Yusuf Purwo SARAGIH, Cindy Patricia Taufik Akbar