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AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 4
(2025)
This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI R...
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The Effect of Working Hours of The Ship's Main Engine on The Temperature of The Fresh Water Cylinder Cooling System In Diesel Engines
Majalah Ilmiah Momentum
Vol 21
, No 2
(2025)
Main propulsion engines on commercial ships are generally of the diesel type, necessitating precise and stable thermal conditions for efficient operation. To ensure this thermal stability, the engine's cylinders are equipped with a dedicated freshwater cooling system. The primary objective of this study was to ascertain the correlation between fluctuating operating hours and temperature variations within the engine's cylinder cooling system. The resulting data will inform the establishment of a...
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Sistem Pengendalian Suhu Otomatis pada Modul Termoelektrik Generator untuk Pembangkit Listrik Berbasis Panas Kompor Oli Bekas dengan Motor Stepper
Majalah Ilmiah Momentum
Vol 21
, No 2
(2025)
Pemanfaatan energi alternatif penting untuk mengurangi ketergantungan pada fosil. Panas dari kompor oli bekas dapat dikonversi menjadi listrik melalui Thermoelectric Generator (TEG). Namun, suhu berlebih pada sisi panas TEG menurunkan efisiensi dan mempercepat kerusakan modul. Karena itu, diperlukan sistem pengendalian suhu agar kinerja dan umur pakai TEG tetap optimal. Penelitian ini bertujuan untuk merancang dan mengimplementasikan sistem pengendalian suhu otomatis pada modul TEG berbasis mikr...
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HUMIC ACID FILTRATION EFFICIENCY OF POLYPROPYLENE-BASED ULTRAFILTRATION MEMBRANES
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
Polypropylene (PP) membranes exhibit advantageous characteristics for filtration processes, including chemical resistance, thermal stability, hydrophobicity, low cost, and mechanical durability, making them well-suited for long-term applications in water treatment, particularly for removing organic compounds. This study aims to evaluate the performance of hollow fiber PP membranes in the ultrafiltration of humic acid solutions, serving as a model organic contaminant. The experimental setup invol...
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ANALISA PENGUJIAN KADAR NITRAT, NITRIT DAN KLORIDA PADA AIR MINERAL DENGAN METODE SPEKTROFOTOMETRI UV – VIS DAN TITRIMETRI
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
Udara merupakan kebutuhan esensial bagi kehidupan manusia, Kualitas air minum menjadi perhatian utama dalam upaya menjaga kesehatan masyarakat. Keberadaan senyawa nitrat (NO₃⁻), nitrit (NO₂⁻), dan klorida (Cl⁻) dalam air mineral perlu dikaji mengingat potensi toksisitasnya apabila melebihi ambang batas yang ditetapkan oleh standar nasional. Penelitian ini bertujuan untuk menentukan kadar nitrat, nitrit, dan klorida dalam beberapa sampel air mineral menggunakan metode spektrofotometri UV–Vis dan...
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SYNERGISTIC INTERFACIAL CHEMISTRY OF HUMIC ACID AND ACTIVATED FLY ASH FOR HIGH-PERFORMANCE Mn²⁺ ADSORPTION
Susparini, Ninik Triayu
; Ramadhan, Alamsyah Sultan
; Aferta, Lusi
; Benu, Marlon Jusak Renaldy
; Wijayanti, Sri
; Tantowi, Ali
Jurnal Inovasi Teknik Kimia
Vol 11
, No 1
(2025)
This study developed a hybrid adsorbent derived from activated fly ash (FA) and humic acid (HA) for effective Mn²⁺ removal from aqueous solutions. Fly ash was activated using 1 M NaOH to increase its surface hydroxyl groups (≡Si–OH and ≡Al–OH) and enhance reactivity. The activated FA was then composited with HA, which contains abundant –COOH and –OH groups, forming an inorganic–organic hybrid with improved adsorption capability. The HA–FA composite with a 1:3 mass ratio exhibited the highest Mn²...
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Design of Wideband SPDT RF Switch Using Switchable DGS for Sustainable Wireless Systems
Othman, Adib
; Shairi, Noor Azwan
; A Majid, Huda
; Saparudin, Faiz Asraf
; Zakaria, Zahriladha
; Najib Al-Fadhali
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 4
(2025)
This paper presents a single-pole double-throw (SPDT) switch that is integrated with a thin rectangular patch switchable defected ground structure (DGS). It is a novel technology for obtaining wideband and high isolation for the SPDT switch in millimeter-wave (mm-wave) telecommunications due to the usage of switchable DGS with bandstop and bandwidth enhancement capabilities. A wideband and high isolation are required for the switchable DGS SPDT switch to operate optimally in mm-wave frequency ra...
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Strengthening Literacy of ABACAGA Method at PNF PKBM KRI Embassy Malaysia
Sholiha, Faridatus
; Aini, Faradila
; Mahsun, Mohamad
; Idris, Haidar
; Bakhri, Saiful
; Arifin, Zainul
; Muttaqin, Ahmad Ihwanul
; Ulumudin, Ihya’
; Masyhuri, Muhammad
; Arifin, Syamsul
; Sidiq, Muhammad Abdul Halim
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
ABSTRACT
Some Indonesian students aged 10–12 at the Indonesian Embassy in Malaysia's PNF Learning Center (PKBM PNF) still demonstrate low basic literacy skills. This condition is related to family backgrounds that do not have clear legal status due to unregistered marriages and the lack of valid citizenship documents. In addition, parental involvement in accompanying children's learning process at home is relatively low due to the demands of full-time work. This study aims to accompany and impro...
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Empowerment of Persons with Disabilities with Blind Jatabek through Tuina Chuzhen Massage Therapy Training
Japaries, Willie
; Wijono Sukaputra Agussalim
; Hedi Suanto Tjong
; Metta Sari
; Erni Chrisilia Suhendry
; Aditya Prabowo Audisapta
; Ony Susita
; Adrianus Suyadi, S.J.
; Anastasia S.P
; Dian Susanti
; Sutrisno
; R.M. Alfian
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
ABSTRACT
Background: People with disabilities, especially the blind, are members of society who have limited vision. Therefore, they require specific methods to learn certain skills to earn a living. One such skill suitable for the blind is massage therapy, which can be learned without relying on sight, but relying on the sense of touch. Purpose: This paper aims to describe the experience of training blind people to perform a special massage treatment called Tuina Chuzhen. Methods: The experienc...
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Black Soldier Fly as an Alternative to Strengthen the Local Economy and Manage Organic Waste in Mojolaban District
Nadifta Ulfa, Amalia
; Sutrisno, Joko
; Nurhidayati, Indah
; Agustono, Agustono
; Fajarningsih, Rhina Uchyani
; Khairiyakh, Refa’ul
; Irawan, Evi
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
Waste remains a major issue in various regions, particularly organic waste. Unmanaged organic waste can cause environmental pollution and contribute to increased greenhouse gas emissions. In line with the Sustainable Development Goals (SDGs), particularly SDG 12 (Sustainable Consumption and Production) and SDG 13 (Action on Climate Change), innovative solutions are needed to manage organic waste more effectively and efficiently. Waste banks, as environmental advocates, are currently focusing mor...
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