The purpose of this paper is to provide evidence that accounting practices and tax accountability have been implemented in the ancient kingdom. This paper uses a qualitative approach and an interpretive study as a method. Data were collected through interviews with informants who are experienced in the history of the ancient kingdom, observations on the Majapahit kingdom site, and librarian research. The results prove that tax accountability during the Majapahit kingdom has been implemented and is under the king's policies. Besides that, social accounting practices during the Majapahit Empire had grown and developed as a result of economic and trade activities that experienced rapid growth. Besides that, the absolute king's power in regulating his people in all fields.
This paper reports the result of an investigation of a fatigue failure of a helical gear in a reducer gear box used in roller press milling machine. Standard procedures in stress analysis on helical gear were used in failure analysis of this helical gear. It was found that the gear failed by fatigue fracture. Beach marks on the fracture surfaces were clearly visible. Detail examination of the surface of the gear revealed that extensive surface damage had occurred in the form of pitting and scuffing. Sub-surface damages in the form of spalling were also observed. Such observations indicated that the gear was under excessive contact stress during operation. Stress analysis did, in fact, confirm such hypothesis. Stress analysis has been conducted by using Niemann methods and Lewis equation. Finite element methods also have been conducted by using commercial software where the stress was obtained on the root of gear by modeling with pitting, without pitting, and matting. The results show that the working stresses on the root of gear were lower than strenght of gear material. It was proofed that the gear failure due to dynamic loading but not because of static loading. These surface and sub-surface damages leed to fatigue crack initiation followed by crack growth and eventual fracture excessive contact stress. It is showed that from contact mechanic analysis showed that Hertzian stress and shear stress at surface and at sub surface were excessive. It is concluded that the helical gear failed by fatigue fracture initiated by surface and sub-surface damages resulting from excessive contact stress. PENDAHULUANGear box berfungsi untuk mentransmisikan daya dengan mengubah torsi dan kecepatan putaran yang dihasilkan motor penggerak ke Roller Press. Roller Press berfungsi untuk memperkecil ukuran material batu kapur pada industri semen agar proses milling menjadi lebih cepat jika dibandingkan dengan material batu kapur yang tidak melalui proses Roller Press. Gear box memiliki empat roda gigi miring penghantar dimana masing-masing roda gigi berbeda karakteristiknya, baik jumlah gigi maupun diameternya. Dari keempat roda gigi tersebut, dua buah roda gigi miring Intermediate Gear 2 telah mengalami kegagalan, dimana posisi kedua roda gigi tersebut dapat dilihat pada Gambar 1. Akibat kegagalan roda gigi miring pada gear box Roller Press tersebut mengakibatkan terhentinya proses milling. Hal ini akan mengakibatkan kerugian yang besar bagi perusahaan akibat berhentinya pengoperasian Roller Press ini. Agar kejadian ini tidak terulang lagi dimasa yang akan datang, perlu dilakukan analisis penyebab kegagalan dari roda gigi miring dengan mengetahui akar penyebab (root cause) kegagalan pada roda gigi tersebut dan
Penulisan penelitian ini bertujuan untuk mengetahui peringkat atau rangking setiap aspek pelaksanaan manajemen waktu serta kendala-kendala yang dihadapi pada proyek konstruksi gedung pada pembangunan Gedung Puskesmas A di Kabupaten Lamongan. Analisis data menggunakan rumus matematis indeks kepentingan. Hasil rangking atau peringkat terhadap penerapan manajemen pelaksanaan konstruksi Gedung Puskesmas A di Kabupaten Lamongan adalah sebagai berikut: Faktor Perencanaan metode, pelaksanaan kerja tidak tepat dengan nilai kepentingan 4.294, Faktor Pengawasan, kesulitan membuat jadwal alternative percepatan proyek dengan nilai kepentingan 4,411, Faktor Alat, mobilisasi alat lambat dengan nilai kepentingan 4,294, Faktor Material, pengiriman material lambat dengan nilai kepentingan 4.353, Faktor Tenaga Kerja, kurangnya kualifikasi teknik dan manajerial tim pelaksana dengan nilai kepentingan 4.118, Faktor Finansial, kurangnya penegendalian dan pengawasan keuangan dengan nilai kepentingan 4.235, dan Faktor Komunikasi, Kurangnya komunikasi dan koordinasi tim pelaksana dengan nilai kepentiangan 4,235.
Sistem pelaporan Pemantauan Wilayah Setempat Kesehatan Ibu dan Anak (PWS-KIA) sangat bermanfaat bagi suatu daerah dalam peningkatan kualitas kesehatan ibu dan anak. Dalam Pemantauan Wilayah Setempat Kesehatan Ibu dan Anak salah satunya yaitu pemantauan Keluarga Berencana. Dalam pelaporan PWS-KIA terdapat kendala atau permasalahan yang dihadapi untuk melaporkan hasil Pemantauan Wilayah Kesehatan Ibu Dan Anak.Pemakaian perangkat handpone dalam penyampaian informasi layanan SMS dapat membantu pelaporan dalam PWS-KIA. Sistem yang dibangun dalam pelaporan PWS-KIA dengan layanan SMS memudahkan dalam penyampaian informasi pemantauan wilayah. Sistem pelaporan PWS-KIA berbasis SMS Gateway pada studi kasus Keluarga Berencana (KB) dibangun dengan menggunakan PHP Framework YII versi 1.1.13 dan menggunakan SMS gateway dengan gammu versi 1.25.0.Sistem yang dikembangkan bertujuan untuk membantu bidan dalam melaporkan PWS-KIA berbasis SMS gateway pada studi kasus Keluarga Berencana yang ada di Kabupaten Bantul. Laporan PWS-KIA yang dihasilkan dapat didapatkan setiap saat. Kata Kunci : Short Message Service, PWS-KIA, Keluarga Berencana Dan Bidan
This study aims to explore the opinions of accounting students last semester regular morning and afternoon at the University of Muhammadiyah Surabaya regarding the perception of the importance of teaching curriculum Forensic Accounting in Indonesia. Student Accounting Forensic Accounting view that teaching is necessary and needs to be included in the curriculum of study Accounting. Both groups of respondents gave a special emphasis on the importance of teaching Forensic Accounting as part of efforts to eradicate corruption in Indonesia. The study also found that accounting students saw no serious obstacles in the implementation of Forensic Accounting in the accounting curriculum already now.
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