THE EFFECT OF VARIATION CONCENTRATION AND DEPOSITION PARAMETER TO THE OPTICAL CHARACTERISTICS AND THE CRYSTALLITE PROPERTIES OF ZINC OXIDE

The objective of the study was to obtain the ZnO thin films with variation concentration of zinc acetate dehydrate (ZAD), and variation of spin coater speed and rotation time. We observed the effect of the former parameters on the optical characteristics that comprised of the spectrum of absorption, transmittance, and ZnO crystallite size from UV-Vis spectrometer and XRD orderly. For the analysis of the effect of the variation of concentration, ZAD diluted into ethanol with the concentration 0.1M, 0.25M, 0.5M, 0.75M and 1M, with the addition of diethanolamine (DEA). Then it was deposited on the glass substrate with spin coater, continued by the heating on the hotplate with the number of layer's variation. For the analysis of deposition parameter effect on the transmittance and the size of ZnO crystal, we used 0.25M ZnO precursor solution with the addition of DEA, then deposited by speed and time of rotation of spin coater of 1230 rpm, 2500 rpm, and 3200 rpm for 10, 15 and 30 seconds of each. The smallest absorbance value 0.05 obtained for single layer 0.1M ZnO, while the maximum transmittance value obtained for three-layer 0.25M ZnO. Concentration variation did not affect the energy gap, whose value was approximately 3.2 eV for all samples. From the XRD result, we found that deposition time affected the number of diffraction lines, the size of the crystallite, and the transmittance

Pengaruh Tax Planning Independensi Auditor Terhadap Financial Distress, Size Perusahaan Sebagai Variabel Moderasi

Tujuan dari penelitian ini adalah untuk memberikan bukti yang kuat mengenai pengaruh tax planning, independensi auditor terhadap financial distress. Jenis penelitian ini termasuk kedalam penelitian kuantitatif. Populasi dalam penelitian ini yaitu seluruh perusahan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2021. Sedangkan sampel dalam penelitian ini adalah 47 perusahaan, dengan menggunakan metode sampel jenuh . Jenis data yang digunakan yaitu data sekunder yang di peroleh dari www.idx.co.id. Teknik pengumpulan data menggunakan teknik dokumentasi. Analisis yang digunakan dalam penelitian ini adalah analisis Deskriptif statistik(SPSS). Hasil penelitian ini adalah tax planning berpengaruh signifikan terhadap financial distress. Hal ini dikarenakan tax planning merupakan pajak yang dilakukan perusahaan agar pembayaran pajak sesuai dengan kemampuan perusahaan untuk membayar pajaknya. independensi auditor tidak berpengaruh signifikan terhadap financial distress. Hal ini dikarenakan independensi auditor merupakan suatu auditor yang memengelola suatu perusahaan dengan baik agar tidak terjadi financial distress. Size Perusahaan memoderasi tax planning terhadap financial distress dengan nilai tidak signifikan.Hal ini dikarenakan size. Perusahaan yang memoderasi tax planning terhadap financial distress merupakan perencanaan pajak terhadap perusahaan dengan baik .Size perusahaan memoderasi independensi auditor terhadap financial distress dengan nilai tidak signifikan.Hal ini dikarenakan bahwa size perusahaan yang memoderasi independensi auditor pada perusahaan agar tidak terjadi financial ditress dengan mengelola suatu perusahaan dengan baik. Kata Kunci: Tax Planning, Independensi Auditor, Financial Distress, Size Perusahaa

Pengaruh Pembiayaan Bermasalah terhadap Profitabilitas pada PT.BNI (Persero) Tbk, Cabang Syariah Makassar)

Hasil analisis persamaan regresi antara pembiayaan bermasalah dengan profitabilitas yaitu Y= 0.895 + 0.808X dan koefisien determinasi R= 0,951 Hasil analisis inferensial menunjukkan bahwa nilai sig dari pembiayaan = 0,000 <0,05.Dari hasil analisis di atas, maka dapat disimpulkan bahwa variabel pembiayaan bermasalah berpengaruh secara signifikan terhadap profitabilitas

APLIKASI MANAGEMENT QUALITY CONTROL PADA PT HERBALINDO MANDIRI SENTOSA BERBASIS WEB

Quality Control merupakan sebuah aktifitas adalam rangka memastikan produk yang dihasilkan dari proses produksi sesuai standar kualitas produk perusahaan. Penelitian ini dilakukan dalam rangka mengembangkan sebuah proses sistem informasi manajemen quality control di PT.Herbalindo Mandiri Sentosa dalam bidang industri obat tradisional secara komputerisasi. Metode pengumpulan data dilakukan melalui observasi, wawancara, dan studi pustaka. Data hasil kemudian diolah dan dianalisa menggunakan metode PIECES. Sistem informasi dikembangkan dengan pendekatan SDLC model Prototyping dengan bahasa pemodelan unified modelling language (UML). Hasil pengembangan sistem diuji dengan black-box testing. Pemelitian yang dilakukan menghasilkan sebuah sistem informasi berbasis komputer yang dapat menunjukkan bahwa sistem informasi manajemen quality control bisa memberikan kemudahan dalam pengolahan data dan laporan bidang industri obat tradisional

Towards a Living Lab for Enhanced Thermal Comfort and Air Quality: Analyses of Standard Occupancy, Weather Extremes, and COVID-19 Pandemic

Maintaining indoor environmental (IEQ) quality is a key priority in educational buildings. However, most studies rely on outdoor measurements or evaluate limited spatial coverage and time periods that focus on standard occupancy and environmental conditions which makes it hard to establish causality and resilience limits. To address this, a fine-grained, low-cost, multi-parameter IOT sensor network was deployed to fully depict the spatial heterogeneity and temporal variability of environmental quality in an educational building in Sydney. The building was particularly selected as it represents a multi-use university facility that relies on passive ventilation strategies, and therefore suitable for establishing a living lab for integrating innovative IoT sensing technologies. IEQ analyses focused on 15 months of measurements, spanning standard occupancy of the building as well as the Black Summer bushfires in 2019, and the COVID-19 lockdown. The role of room characteristics, room use, season, weather extremes, and occupancy levels were disclosed via statistical analysis including mutual information analysis of linear and non-linear correlations and used to generate site-specific re-design guidelines. Overall, we found that 1) passive ventilation systems based on manual interventions are most likely associated with sub-optimum environmental quality and extreme variability linked to occupancy patterns, 2) normally closed environments tend to get very unhealthy under periods of extreme pollution and intermittent/protracted disuse, 3) the elevation and floor level in addition to room use were found to be significant conditional variables in determining heat and pollutants accumulation, presumably due to the synergy between local sources and vertical transport mechanisms. Most IEQ inefficiencies and health threats could be likely mitigated by implementing automated controls and smart logics to maintain adequate cross ventilation, prioritizing building airtightness improvement, and appropriate filtration techniques. This study supports the need for continuous and capillary monitoring of different occupied spaces in educational buildings to compensate for less perceivable threats, identify the room for improvement, and move towards healthy and future-proof learning environments

Post-pandemic trends in urban mobility

The Covid-19 pandemic triggered significant changes in lifestyles and mobility patterns which are still evident at the end of 2022 and may still raise challenges for transport policy in the short to medium term. While changes in lifestyles -mainly as regards work patterns- have decreased total urban transport activity, the gradual return to pre-pandemic levels suggests that traffic and congestion levels may soon exceed their 2019 levels. Apart from the question of total transport activity, the trends identified in this report can influence modal choice and trip distances, with possible negative repercussions in terms of transport costs, congestion and emissions. The analysis combines a range of data sources and methodologies. Changes in mobility patterns are identified using the JRC Travel Survey 2021. The evolution of traffic congestion levels is monitored through daily TomTom data from 178 cities in the EU. The evolution of public transport activity is measured with up-to-date statistics from national and local sources. The role of active mobility is discussed using a model to estimate the potential uptake and benefits in terms of external costs. Information provided by the candidates for the EU Mission on Climate-Neutral and Smart Cities allows an extensive review of transport policy measures adopted at city level. Finally, a case study for 40 European cities using multiple data sources provides an empirical confirmation of the main findings.JRC.C.6 - Economics of Climate Change, Energy and Transpor

AN ANALYSIS OF TEACHER’S STRATEGIES IN TEACHING SPEAKING FOR EIGHTH GRADE STUDENTS AT JUNIOR HIGH SCHOOL 7 BATANG HARI

This research was aimed to describe the strategies used by the English teacher of eighth grade students of Junior High School 7 Batang hari in teaching speaking. This study was conducted by using descriptive qualitative design. The data was gained by observation, interview and documentation. The researcher was interviewing the English teacher and also the eleventh grade students by using hand phone to record the data. The results indicate that there are four strategies in teaching speaking which applied by the English teacher. They are drilling, simulation and role play, the portrait interview, creative tasks, and group work. There also some principles applied by the teacher to develop vocabulary mastery and fluency, first is the activity is meaning-focused and second is the learners take a part in activities where all the language items are within their previous experiences. The teacher applied those strategies to help the students become active, easy to understand the lessons and also enjoy during teaching and learning process

Expanding the applicability of daytime radiative cooling: Technological developments and limitations

Daytime radiative cooling is regarded as the gold promise of future sustainable building energy systems and a breakthrough in the fight against local climate change. Despite the fervid research interest, most literature reports exceptional theoretical performances under ideal, desert-like conditions, but overlooks the cooling impairment that occurs under low atmospheric transparency (cloudy, humid, polluted conditions) and reduced sky access (packed urban contexts). Power recovery and stabilization call for decoupling of incoming and outgoing radiation at equal wavelengths. Enhanced directionality and high-contrast, broadband asymmetric transmission have been recently proposed to expand the applicability of radiative coolers over a wider spectrum of climates, weathers and terrains. This review offers itself as a first, timely synthesis of the current technological arena. Physical principles, materials and designs, collected from a variety of applicative fields, are detailed and discussed in terms of performance and feasibility, to inspire the transition into sustainable building cooling, worldwide. Major grey areas and serious concerns on potential violations of the 2nd law of thermodynamics reinforce the need for experimental demonstrations in future research