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Briliant: Jurnal Riset dan Konseptual
BRILIANT : Jurnal Riset dan Konseptual published by Universitas Nahdlatul Ulama Blitar. Published four times a year in print and online. Journals are published every three months, in February, May, August and November. The article topics contained in this journal are the results of research and thinking about the development of education and learning, Science and Technology.
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Articles 25 Documents
Search results for , issue "Vol 10 No 2 (2025): Volume 10 Nomor 2, Mei 2025" : 25 Documents clear
Faktor yang Mempengaruhi Penerimaan Klien di KAP Second Tier Tunjungsari, Dinda; Amrullah, Fitriany
BRILIANT: Jurnal Riset dan Konseptual Vol 10 No 2 (2025): Volume 10 Nomor 2, Mei 2025
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v10i2.2231

Abstract

This study aims to explore the factors that influence client acceptance decisions at Second Tier Public Accountant Firms (PAF). In this study, researchers used quantitative data by distributing questionnaires to companies that requested audit services to PAF Second Tier during 2022, 2023, and 2024 supported by interviews and obtaining financial statement data. The PAF that was used as a sampling site was PAF operating in Jakarta and included in the second tier category, which was determined based on the number of public accountants incorporated and the classification of PAF according to data from PPPK. The results showed that management integration and audit fees have a significant positive effect on client acceptance decisions. In addition, audit risk and PAF business risk have a negative effect on client acceptance decisions. Conversely, client business risk has no effect on client acceptance decisions. This is because the client's business risk is not directly related to the image and sustainability of PAF so that PAF does not prioritize it in client acceptance decisions.
Transformasi Seni Karawitan di Era Digital dan Pelestarian dalam Perkembangan Teknologi Hadi Sasono, Ipa; Setiawan, Sigit
BRILIANT: Jurnal Riset dan Konseptual Vol 10 No 2 (2025): Volume 10 Nomor 2, Mei 2025
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v10i2.2233

Abstract

This research aims to examine the transformation of Karawitan art in the digital era and explore the challenges and opportunities that arise in preserving it in the context of technological developments. Karawitan art, as an integral part of Indonesian culture, faces great challenges in maintaining its authenticity and existence amidst the rapid development of digital technology. Using a qualitative approach, this study collected data through in-depth interviews, field observations, and digital content analysis, and identified key themes relating to digital transformation, challenges in preservation, and opportunities offered by technology. The results show that digital technology provides great opportunities in introducing the art of Karawitan to a global audience through digital platforms such as YouTube, Spotify, and social media. However, the main challenges faced are the loss of deep traditional experiences and the difficulty in maintaining a balance between tradition and technological innovation. Nonetheless, technology also opens up opportunities for the preservation of the art of Karawitan through learning apps, digital recording and international collaboration. This research concludes that while technology can play an important role in the preservation and development of Karawitan, it is important to maintain traditional cultural values to keep the art relevant and authentic in the digital age.
Analisis Energi dan Eksergi Sistem Rankine Organik Dan Sistem Refrigerasi Kompresi Uap Yang Terintegrasi Ferdyson, Ferdyson; Kiono, Berkah Fajar Tamtomo; Sutaryo, Sutaryo
BRILIANT: Jurnal Riset dan Konseptual Vol 10 No 2 (2025): Volume 10 Nomor 2, Mei 2025
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v10i2.2236

Abstract

The utilization of waste heat is currently a growing trend that has gained global attention due to its contribution to new and renewable energy. Low-temperature waste heat can be used in an Organic Rankine Cycle (ORC) for cooling purposes. This study aims to utilize waste heat from a ceramic cooling machine by integrating the ORC with the Vapor Compression Refrigeration (VCR) cycle to obtain the optimal refrigerant and system performance. Thermodynamic analysis methods based on energy and exergy analysis were conducted using refrigerants R1234ze(E), R152a, RC318, R236fa, RE245cb2, R600a, R236ea, and R245fa as working fluids under operational conditions, varying the evaporator, condenser, and boiler temperatures, as well as the efficiency of the compressor and turbine. Based on the thermodynamic analysis (energy and exergy), R152a was selected as the best working fluid for this application. The coefficient of performance (COP) of the integrated ORC-VCR system was 0.6122, resulting in a cooling capacity of 16.26 kW and an exergy efficiency of 0.5017.
The Effect of Word Wall Media on Young Learners’ English Vocabulary Mastery Arta, Sarah; Mafulah, Siti; Herawati, Siane
BRILIANT: Jurnal Riset dan Konseptual Vol 10 No 2 (2025): Volume 10 Nomor 2, Mei 2025
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v10i2.2242

Abstract

The purpose of this research is to explore the differences in vocabulary mastery between students given Word Wall media and students given book learning media in vocabulary mastery among grade 2 students at SD Negeri 1 Kalipare in the even semester of the 2024/2025 school year. This research was carried out over six meetings using a Quasi-Experimental research design and quantitative methods. The participants involved in this study consisted of two classes with 42 students. And twenty-one students per class. The research employed pre-test and post-test data collection techniques. The post-test result indicates that the vocabulary proficiency of students in the experimental class is 75.00 at the same times as in the control class which is 55.476. So, student learning outcomes on vocabulary mastery related to family members and possessive adjectives through using Word Wall media in grade 2 students of SDN Kalipare 1 increased. The results indicate that Word Wall media can effectively enhance students’ vocabulary achievement.
Politeness Strategies Used by the Main Characters in The Garfield Movie: A Pragmatic Perspective Mubarok, Tyas Alhim
BRILIANT: Jurnal Riset dan Konseptual Vol 10 No 2 (2025): Volume 10 Nomor 2, Mei 2025
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v10i2.2287

Abstract

This study investigates the politeness strategies employed by the main characters in The Garfield Movie from a pragmatic perspective, using Brown and Levinson’s (1987) politeness theory as the analytical framework. By analyzing selected dialogues, the research identifies four main types of politeness strategies: bald on record, positive politeness, negative politeness, and off-record strategies. The findings reveal that positive politeness strategies are predominantly used to maintain social harmony and express friendliness, while bald on record strategies reflect the characters’ directness and humor. Negative politeness strategies appear less frequently, mainly to mitigate impositions and show respect, and off-record strategies serve to convey subtlety and indirectness, often adding comedic effect. The study highlights how these strategies align with the characters’ personalities and relationships, contributing to effective communication and audience engagement. The implications of this research extend to pragmatic theory, language teaching, media scriptwriting, and intercultural communication, emphasizing the value of media texts as authentic sources for pragmatic learning and analysis.

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