Nilai Ketangguhan dan Bentuk Struktur Mikro dari Perubahan Kuat Arus pipa Spiral

Submerged Arc Welding is a welding process used for fabrication of pipes, for example spiral welded pipes. The technique can be operated automatically and has a high reliability in many various welding aplication. Some factor affecting the strength of weld metals are heat input, current, chemical composition of filler and flux, welding speed and cooling rate. The purpose of this reased is to obtaine micro structure containing acicular ferrite which give high toughness of the submerged arc welded pipes. Material used in this experiment was API 5L X-52 spiral welded steel pipes, Welding was carried out using voltage of 35 volt, welding speed of 13,67 mm/s whereas current was varied, namely 800 Amper, 825 Amper, 850 Amper, 875 Amper and 900 Amper. A series of mechanical properties test were carried out including micro structure form and toughness. The result show that, an increase in weld current make increased the amount of acicular ferrite and toughness number is increase

Toksisitas Ekstrak Biji Jarak Pagar (Jatropha Curcas L.) terhadap Ulat Krop Kubis (Crocidolomia Pavonana F.)

Penggunaan insektisida sintetis banyak digunakan petani dalam mengatasi serangan hama Crocidolomia pavonana pada tanaman kubis. Namun demikian, penggunakan insektisida ini dapat menyebabkan resistensi, resurjensi, terbunuhnya musuh alami, pencemaran lingkungan, dan membahayakan kesehatan manusia. Oleh karena itu, dibutuhkan alternatif lain untuk mengendalikan hama C. pavonana yaitu dengan insektisida nabati dari biji jarak pagar (Jatropha curcas L.). Penelitian ini bertujuan untuk mengetahui aktivitas ekstrak biji jarak pagar terhadap mortalitas ulat krop kubis C. pavonana dan tingkat konsentrasi ekstrak biji jarak pagar yang dapat menyebabkan mortalitas ulat krop kubis C. pavonana. Penelitian ini terdiri dari dua tahap, yaitu fraksinasi ektrak biji jarak pagar untuk menentukan fraksi aktif yang dapat mematikan ulat C. pavonana (bioassay I) dan pengujian fraksi aktif pada konsentrasikontrol, 78, 156, 312, 625, 1.250, 2.500, 5.000, 10.000, dan 20.000 ppm terhadap mortalitas ulatC. pavonana(bioassay II). Hasil penelitian menunjukkan bahwa ekstrak biji jarak pagar fraksi 100% CHCl 3 konsentrasi 20.000 ppm pada 24 jsa menyebabkan mortalitas ulatC. pavonana sebesar 100% lebih tinggi daripada fraksi 3% MeOH/CHCl 3 , 20% MeOH/CHCl 3 ,dan MeOH. Ekstrak biji jarak pagar fraksi 100% CHCl 3 konsentrasi 10.000 ppm pada 96jsa menyebabkan mortalitas ulat C. pavonana lebih dari 50%

Kajian Toksisitas Ekstrak Daun Mint (Mentha Arvensis L.) Terhadap Mortalitas Ulat Krop Kubis (Crocidolomia Pavonana F.)

Ulat krop kubis dapat merusak tanaman dengan cara memakan bagian titik tumbuh kubis. Untuk mengendalikannya dapatdigunakan insektisida botani. Salah satu diantaranyaadalah dengan mengkaji ekstrak daun mint (Mentha arvensis L.). Penelitian ini bertujuan untuk mengetahui pengaruh ekstrak daun mint terhadap Crocidolomia pavonana F. Penelitian ini dilaksanakan di Laboratorium Komponen Bioaktif Jurusan Teknologi Hasil Pertanian dan Laboratorium Bioteknologi Pertanian, Fakultas Pertanian Universitas Lampung pada bulan Januari sampai Oktober 2012. Penelitian dilakukan melalui 3 tahap uji hayati. Uji hayati pertama dilakukan untuk mengetahui aktivitas insektisida antara fraksi lapisan air (H2O) dan etil asetat (Et OAc) tehadap mortalitas C. pavonana F. Fraksi yang aktif adalah fraksi lapisan air. Fraksi ini diuapkan dan dielusi menjadi 6 fraksi yaitu 100% H2O, 20% MeOH/H2O, 40% MeOH/H2O, 60% MeOH/H2O, 80% MeOH/H2O, dan 100% MeOH untuk uji hayati kedua. Fraksi 100% H2O menunjukkan aktivitas insektisida lebih tinggi dibandingkan dengan fraksi lainnya. Fraksi 100% H2O dievaporasi hingga diperoleh residu dan dibuat konsentrasi 10.000, 5.000, 2.500, 1.250, 625, dan 312,5 ppm, untuk uji hayati ketiga. Dari uji ini diketahui bahwa aplikasi ekstrak daun mint pada konsentrasi 10.000 ppm mulai 48 jsa dapat menyebabkan mortalitas ulat C. pavonana F. lebih tinggi dibandingkan dengan konsentrasi 5.000, 2.500, 1.250, 625, dan 312,5 ppm

Design of a micro-scale wind turbine with horizontal axis using airfoil NACA 4412

The high demand for electrical energy leads to the depletion of fossil fuel reserves. Therefore, alternative energy is required to overcome the scarcity of fossil fuels. Regardless of the fact that natural resources are renewable as alternative energy such as wind, water, ocean waves, and sunlight. Wind on the south coast of Malang, Indonesia provides good potential as alternative energy. The design in this paper is focused on designing a horizontal axis wind turbine with 4 blades with a length of 50 cm utilizing the NACA 4412 Airfoil profile. The wind turbine is designed utilizing a low-speed permanent magnet generator around 500-1000 rpm to produce a design power of 100-125 Watt and the maximum power of the generator of 270 Watt. The wind turbine that has been designed has a tower-shaped support that uses iron pipes and is pulled by 4 steel ropes that are plugged in each pointing to the 4 cardinal directions

Konsepfair Value dan Pengaruhnya terhadap Relevansi : sebuah Tinjauan Teoritis Atas Penerapan Ifrs

Historical cost is currently perceived as less suitable to the current business development because it does not reflect the real value. Fair value comes to overcome the weaknesses of historical cost. In order to achieve the harmonization of International accounting standards, the International Accounting Standards Board (IASB) developed International Accounting Reporting Standards (IFRS) with the concept of fair value. Some countries have begun to adopt IFRS as their accounting standard. One of the controversial issues in the implementation of IFRS is its relevance in fair value. This paper will review the concept of fair value and its impact on relevance. This article uses literature study method. The result of theoretical review in this paper is fair value in financial statements of the company more reflect the actual value or condition of the earnings company when its reporting so that investors and creditors can predict future results or confirm and improve the previous expectations based on actual company conditions. This makes the accounting information of company relevant to support decision-making by investors and creditors. Several previous studies have also shown that fair value is relevant in helping investors to make decisions. This paper expand the literature on theoretical studies of fair value in the context of IFRS implementation

Evaluasi Atas Penerimaan Pajak dan Retribusi Parkir pada Dinas Pendapatan Daerah dan Dinas Perhubungan Kota Palembang

This study aims: 1) To find out the supervision in the management of parking collection on tax revenues and parking fees at the Regional Revenue Service and the Transportation Office of the City of Palembang, 2) To find out the obstacles faced by the Regional Revenue Service and the Transportation Office of Palembang City in increasing parking tax revenues and parking retribution in Palembang City. The results of this study indicate that the supervision of parking fees is carried out in two forms of supervision, namely direct supervision and indirect supervision. While supervision carried out at the Regional Revenue Service of Palembang City was two formed, namely supervision of parking tax payers and supervision of parking collectors. The obstacle faced by the Regional Revenue Service is not meeting taxpayers, taxpayers delaying tax payments. Whereas the Department of Transportation\u27s obstacles are lack of supervision, the ability of parking operators who still need guidance and lack of parking support facilities. To increase parking tax and retribution, the author recommends that more improve coaching and training for employees so that they can improve its work performance, further enhances supervision both directly and indirectly

Analisis Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba (Studi Kasus pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia)

This study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange period 2013-2015. Sampling method using purposive sampling. The number of manufacturing companies sampled as many as 40 companies for three years, so the total sample of research is 120. The method of analysis used is multiple linear regression analysis. Based on the results of this study shows that partially tax planning has a significant effect on earnings management with a significance of 0.000. Deferred tax expense does not have a significant effect on earnings management with significance of 0.412. While simultaneous tax planning and deferred tax burden have significant effect to earnings management with significance equal to 0,001