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All Journal AKRUAL: Jurnal Akuntansi Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Rizkyana, Rizkyana
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Aerospace Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Mechanical Engineering

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Capital Structure Determinants: The Role of Non-Debt Tax Shield, Cash Holding, and Growth Opportunity Rizkyana, Rizkyana; Ning Tandayu, Woro; Sri Lastanti, Hexana
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p244-257

Abstract

Backgrounds: The basic and chemical industrial sector was selected for its significance in supplying everyday products and its capacity to aid businesses in optimizing financial strategies and attracting investors. Objectives: This study will examine the influence of Non-Debt Tax Shield, Cash Holdings, and Growth Opportunities on Capital Structure in basic and chemical manufacturing companies listed on the Indonesia Stock Exchange. Methods: This study employs a census sampling method, resulting in 12 pharmaceutical companies listed on the IDX throughout a seven-year duration, culminating in a total sample size (n) of 84. The research employs a causal associative methodology and utilizes multiple linear regression analysis to ascertain the relationship between the independent and dependent variables. Results: The results indicate that at a 5% significance level, all three variables exerted a significant impact on the dependent variable. The ANOVA test findings indicate that the regression model employed in this analysis is significant, as evidenced by an F-statistic exceeding the crucial value and a significance level below 0.05.
Experimental Analysis of Mechanical and Thermal Properties of Sugar Palm Fiber-Plastic Composite Roofs Wijianto, Agus; Ma'a, Mustaza; Yanda Zaira, Jupri; Rizkyana, Rizkyana; Arif Sitinjak, Bherry
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 69 No 3 (2025): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36842/jomase.v69i3.553

Abstract

This research aims to enhance the performance of Palm Sugar Fiber (PSF) or Ijuk roofing by combining it with recycled High Density Polyethylene (HDPE) plastic as a binder and outer protective layer. The method was used an experimental study with several variations in fiber form and mass, followed by performance testing on temperature, noise, and mechanical properties (tensile, compressive, and impact strength). The results showed that the 40-gram long fiber variation provided the most optimal performance. The indoor temperature beneath the PSF roof was recorded at 38.2°C. The absolute thermal conductivity value was calculated at 0.23 W/m·K. In noise reduction tests, the PSF roof recorded 39.6 dB compared to 74.2 dB for zinc roofing. In terms of strength, the palm fiber roof achieved a tensile strength of 13.24 MPa and the impact strength of 3.16 Joules. Thus, the fiber (fiber) composite roof with HDPE binder demonstrates superior thermal and sound insulation capabilities, as well as sufficient mechanical strength, making it a promising environmentally friendly alternative for modern roofing materials.
Co-Authors Arif Sitinjak, Bherry Ma'a, Mustaza Ning Tandayu, Woro Sri Lastanti, Hexana Wijianto, Agus Yanda Zaira, Jupri