Directory of Scientific Journals Indonesian Society of Applied Science (ISAS)
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Pengaruh Corporate Social Responsibility, Manajemen Laba, dan Nilai Perusahaan Terhadap Penghindaran Pajak
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, manajemen laba, dan nilai perusahaan terhadap penghindaran pajak pada perusahaan Basic Materials yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 baik secara parsial maupun simultan. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan dari Bursa Efek Indonesia. Populasi dalam penelitian ini berjumlah 103 perusahaan Basic Materials. Sampel dalam penelitian ini terdiri dari 17 perusahaan yang dipilih berdasarkan teknik purposive sampling sesuai kriteria yang terpilih. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis data panel yang diolah menggunakan software EViews versi 12. Berdasarkan hasil analisis menunjukkan bahwa secara parsial corporate social responsibility tidak berpengaruh terhadap penghindaran pajak, manajemen laba berpengaruh negatif terhadap penghindaran pajak, dan nilai perusahaan berpengaruh negatif terhadap penghindaran pajak. Secara simultan, corporate social responsibility, manajemen laba, dan nilai perusahaan berpengaruh terhadap penghindaran pajak
Desain dan Analisis Pengujian Statik pada Chassis Mobil Golf Menggunakan Software Solidworks
Full text linkPerkembangan kendaraan listrik sebagai solusi transportasi ramah lingkungan mendorong inovasi dalam desain kendaraan ringan, termasuk mobil golf yang digunakan di lingkungan terbatas seperti kampus. Penelitian ini bertujuan untuk merancang dan menganalisis chassis mobil golf yang sesuai untuk digunakan di lingkungan Universitas Muhammadiyah Jember. Desain dilakukan dengan tipe ladder frame menggunakan dua jenis material baja karbon rendah, yaitu AISI 1015 dan AISI 1020. Proses desain dan simulasi dilakukan menggunakan software SolidWorks 2018 dengan fokus pada tiga parameter utama: tegangan (stress), perpindahan (displacement), dan faktor keamanan (Factor of Safety/FOS). Desain chassis diuji menggunakan beban statik yang merepresentasikan penumpang dan komponen kendaraan. Hasil simulasi menunjukkan bahwa desain terbaik diperoleh pada material baja AISI 1020, yang menghasilkan nilai tegangan maksimum sebesar 111,924N/mm², displacement maksimum 0,934mm, dan FOS sebesar 3,1. Penelitian ini menunjukkan bahwa pemilihan desain dan material sangat berpengaruh terhadap performa struktural chassis, serta menegaskan bahwa SolidWorks dapat digunakan secara efektif untuk simulasi awal dalam pengembangan kendaraan ringan
Peningkatan Akurasi Kontrol Arah Kapal Menggunakan Sensor Kompas BNO055
Full text linkThe accuracy of a ship\u27s heading measurement is an important element in ensuring the ship moves towards its destination precisely and safely. One of the key parameters in this system is the ship\u27s heading, which indicates the direction of the ship relative to a specific reference point, such as magnetic north. However, heading measurements are often affected by environmental disturbances, magnetic interference and sensor calibration errors, which can degrade measurement accuracy. This research proposes the use of the BNO055 sensor, which combines an accelerometer, gyroscope and magnetometer in a single module to measure ship orientation in three dimensions. An STM32 microcontroller is used to process the data from the BNO055 sensor and calculate the ship\u27s heading and relative bearing with high precision. The calculation results are then displayed on the Nextion Display, providing visual information needed by the user. Test results show that the system provides high accuracy, with an average percentage error of 0.002% for heading and 0.208% for angle. The system can steer the ship with high precision, despite magnetic field disturbances. Thus, this BNO055 and STM32-based system is expected to improve efficiency and accuracy in ship direction measurement applications
Penentuan Faktor Pemicu Gejala Penyakit Mata Glaukoma, Astigmatis, Hipermetropi, dan Miopi
Full text linkExpert systems support medical problem-solving, including the analysis of eye diseases. According to BPS RI (2022), over 8 million Indonesians suffer from visual impairments. In diagnosis, doctors often struggle to identify the primary causes of symptoms, impacting treatment effectiveness. This study proposes a system that combines Backward Chaining and Simple Additive Weighting (SAW) to systematically identify and prioritize causal factors of eye diseases. Backward Chaining is used to trace relationships between symptoms and the causes of glaucoma, astigmatism, hyperopia, and myopia. SAW is applied to assign weights to each causal factor and determine priority based on score ranking. Testing with 45 patient cases shows the system achieves 91% accuracy in identifying dominant causes. The 9% error rate stems from data limitations, subjective weighting in SAW, and inference rules in Backward Chaining. This system offers valuable support in early decision-making by helping doctors prioritize handling strategies based on the most significant underlying factors, thereby enhancing diagnostic efficiency and consistency
Pengaruh Komposisi Limbah Botol Plastik Sebagai Material Paving Block Bermutu Tinggi
Full text linkPlastic waste is a type of waste that is difficult to decompose by natural processes so other alternatives are needed in its processing such as paving block construction materials. This study aims to determine the effect of the characteristics of plastic bottle waste and determine the compressive strength value of paving blocks. The method used in the study was an experiment in the Civil Engineering Laboratory, Politeknik Negeri Fakfak with a mixture composition of 100% PS, 50 PS: 50% KK, 40% PS: 60% KK with a rectangular paving block design type measuring 20 cm x 10 cm x 8 cm. The results showed that using 50% plastic bottle waste and 50% gravel affected the characteristics and compressive strength value of paving blocks. The compressive strength value of Paving Blocks using 50% PS bottle waste and 50% gravel was higher than the mixture of 100% PS bottle waste and the mixture of 40% PS bottle waste + 60% KK, which were 24.14 MPa, 22.79 MPa, and 21.58 MPa. The mix of 50% plastic bottle waste and 50% gravel showed good performance in the paving quality category, including a mixture of 20% PET and 80% fly ash with a quality of 24.20 MPa for use in pedestrian or parking areas.Limbah plastik merupakan jenis sampah yang sulit terurai oleh proses alam sehingga dibutuhkan alternative lain dalam pengolahannya seperti bahan konstruksi paving block. Penelitian ini bertujuan menentukan pengaruh karakteristik limbah botol plastik dan menentukan nilai kuat tekan paving block. Metode yang digunakan dalam penelitian yaitu experiment di Laboratorium Teknik Sipil, Politeknik Negeri Fakfak dengan komposisi campuran PS 100%, PS 50 : KK 50%, PS 40% : KK 60% dengan tipe rancangan paving block persegi panjang dengan ukuran 20 cm x 10 cm x 8 cm. Hasil penelitian menunjukkan bahwa penggunaan limbah botol plastik 50% dan Kerikil 50% berpengaruh terhadap karakteristik dan nilai kuat tekan paving block. Nilai kuat tekan Paving Block dengan menggunakan limbah botol PS 50% dan Kerikil 50% lebih tinggi dibandingkan campuran limbah botol PS 100% dan campuran limbah botol PS 40% + KK 60% yaitu masing-masing diperoleh 24,14 MPa, 22,79 MPa, dan 21,58 MPa. Campuran limbah botol plastik 50% dan kerikil 50% menunjukkan performa baik dalam kategori mutu paving, termasuk pada campuran PET 20% dan abu batu 80% dengan mutu 24,20 MPa untuk penggunaan di area pejalan kaki atau parkir
Implementasi Sistem SCADA dan PLC S7-300 untuk Otomatisasi Koreksi Berat Semen Pada Checkweigher
Full text linkCheckweigher merupakan sebuah alat yang digunakan untuk mengoreksi penimbangan semen. Sistem ini dirancang untuk mengatasi masalah penimbangan dari Checkweigher lama yang penimbangannya sering dibawah setpoint, tidak stabil, dan kurang presisi. Pada Checkweigher yang lama mempunyai kelemahan yaitu penimbangannya tidak dapat dipantau secara jarak jauh. Pada Checkweigher yang dirancang ini display dan data penimbangan ditampilkan pada HMI di kontrol lokal dan terhubung ke sistem SCADA untuk pemantauan jarak jauh. Sistem Checkweigher yang dirancang memiliki 5 zona koreksi: Underweight, Tendency(-), normal (setpoint), Tendency(+), dan Overweight, dengan set point 40–40,3 kg. Hasil pengujian menunjukkan Checkweigher bekerja baik, dengan rata-rata error sensor load cell 0,118% dan penimbangan lebih banyak masuk ke zona setpoint. Sistem ini berhasil meminimalisir Underweight, dengan 30,88% penimbangan masuk zona 1 dan 2 (Underweight dan Tendency(-)), serta 69,12% masuk zona 3, 4, dan 5 (normal, Tendency(+), dan Overweight)
Integrasi Sistem ESP32 dengan Pemantauan Cuaca Menggunakan Sensor Meteorologi
Full text linkThis study proposes an ESP32-based system integration for real-time weather monitoring using meteorological sensors including wind speed, wind direction, and rainfall sensors. ESP32 is chosen as the main platform because of its capability in wireless communication (Wi-Fi and Bluetooth) and its efficiency in processing sensor data with low power consumption. This system combines meteorological sensors to measure wind speed, wind direction, and rainfall, which are then displayed directly on the Nextion screen. The collected data will be updated in real-time, providing easily accessible information. The purpose of this study is to develop an effective and integrated weather monitoring system. The test results show that this system can collect and display data accurately on Nextion, providing an efficient and practical weather monitoring solution
Pembagian Daya pada Kendaraan Listrik Berbasis Sistem Hybrid Baterai dan Superkapasitor dengan Fuzzy Logic Controller
Full text linkThis research discusses the application of Energy Management System on hybrid batteries and superkapasitors for power distribution as an effort to distribute the load on electric vehicles. The purpose of the research conducted is to determine whether the proposed Fuzzy Logic Controller-based control system can operate well as an effort to distribute power for the needs of operating electric vehicles. The driving cycle that will be used in the study is the Urban Dynamometer Driving Schedule (UDDS) cycle to determine the effect of power sharing on hybrid batteries and superkapasitors in the UDDS driving cycle. Testing was carried out under 2 different conditions, namely when the SOC condition of the battery and superkapasitor was 85% and when the SOC of the battery was 20% while the SOC of the superkapasitor was 85%. From the test, it was obtained that the proposed hybrid battery and superkapasitor system based on the Fuzzy Logic Controller was able to operate well under the specified conditions. Both energy storage devices were able to share power by maintaining the battery and superkapasitor SOC not exceeding the specified operating limits. This condition allows electric vehicles to be operated for a fairly long period of time
Penentuan Debit Banjir Rancangan Sungai Saluki Kabupaten Sigi dengan Metode HSS SCS
Full text linkThis study aims to determine the design flood discharge as the basis for planning the construction of a sabo dam on the Saluki River. The sabo dam is intended to protect the existing weir structure and ensure the sustainability of raw water supply in the Pasigala region (Palu, Sigi, Donggala). The 7.4-magnitude earthquake that struck on September 28, 2018, had a severe impact on infrastructure in Central Sulawesi, including water resources facilities along the Saluki River. As part of post-disaster rehabilitation and reconstruction efforts, a weir and intake structure were built to meet raw water needs. However, the Saluki River—classified as a third-order river within the Palu watershed—carries sediment and debris during flood events, posing a threat to infrastructure. Debris flow is a hazardous phenomenon involving a high-speed mixture of water, mud, gravel, and rocks that can damage downstream structures. Therefore, constructing a sabo dam upstream of the weir is essential. This preliminary study employed hydrological analysis using the Synthetic Unit Hydrograph method of the Soil Conservation Service (SCS-UH) to estimate the design flood discharge, considering the limited rainfall data in the area. The analysis resulted in flood discharges for various return periods: Q2 = 116.14 m³/s; Q5 = 158.15 m³/s; Q10 = 185.97 m³/s; Q25 = 221.12 m³/s; Q50 = 247.19 m³/s; and Q100 = 273.08 m³/s. These values serve as a reference for designing the sabo dam, analyzing sediment transport and storage capacity, and developing flood mitigation strategies for the Saluki River sub-watershed.Kajian ini bertujuan untuk menentukan debit banjir rancangan sebagai dasar perencanaan pembangunan sabo dam di Sungai Saluki. Pembangunan sabo dam bertujuan melindungi struktur bendung dan menjamin ketersediaan air baku di wilayah Pasigala (Palu, Sigi, Donggala). Bencana gempa bumi berkekuatan 7,4 SR pada 28 September 2018 berdampak besar terhadap infrastruktur, termasuk prasarana sumber daya air di Sungai Saluki. Sebagai bagian dari rehabilitasi dan rekonstruksi pasca bencana, telah dibangun bendung dan intake untuk memenuhi kebutuhan air baku. Namun, karakteristik Sungai Saluki sebagai sungai ordo tiga yang membawa sedimen dan debris saat banjir menimbulkan potensi kerusakan infrastruktur. Aliran debris merupakan fenomena pencampuran air, lumpur, kerikil, dan batuan yang mengalir cepat dan destruktif. Oleh karena itu, pembangunan sabo dam di hulu bendung menjadi kebutuhan penting. Studi ini menggunakan analisis hidrologi dengan metode Hidrograf Satuan Sintetis Soil Conservation Service (HSS SCS) untuk memperkirakan debit banjir rancangan, mengingat keterbatasan data pos hujan di wilayah tersebut. Hasil analisis menunjukkan nilai debit kala ulang: Q2 = 116,14 m³/detik; Q5 = 158,15 m³/detik; Q10 = 185,97 m³/detik; Q25 = 221,12 m³/detik; Q50 = 247,19 m³/detik; dan Q100 = 273,08 m³/detik. Nilai-nilai ini akan digunakan sebagai dasar dalam desain sabo dam, analisis kapasitas tampung dan transport sedimen, serta perencanaan mitigasi banjir di Sub DAS Saluki. Hasil kajian ini memberikan kontribusi awal yang signifikan dalam perencanaan infrastruktur pengendali debris secara terpadu
AN INVESTIGATION OF FREQUENCY SPECTRUM ANALYSIS FOR THE DETECTION OF BEARING DAMAGE IN CENTRIFUGAL PUMP UNIT 731PU1205 F2
Full text linkThis study explores the use of frequency spectrum analysis to identify bearing faults in centrifugal pumps, specifically focusing on the 731PU1205 F2 unit at PT Sari Dumai Oleo (SDS2). Vibration data were collected using the SKF CMDT 391 device, concentrating on velocity and enveloped acceleration spectra from two measurement positions (3V and 3H). The analysis examined characteristic bearing frequencies, including Ball Pass Frequency Outer (BPFO), Ball Pass Frequency Inner (BPFI), Ball Spin Frequency, and Fundamental Train Frequency, to detect defects related to the outer race, inner race, rolling element, or cage. The results revealed vibration spectra with frequency peaks corresponding to BPFO and BPFI, indicating early-stage wear in the bearing components. These findings demonstrate that frequency spectrum analysis serves as an effective predictive maintenance tool for the early detection of bearing faults, which has the potential to reduce both downtime and maintenance costs in industrial pump operation