In the current decade, with an increase in e-commerce, the logistics activities have grown rapidly. However, the logistics industry of the Malaysian country is declining, as the ranking of this industry has shown downfall continuously during the past few years. The decrease in logistics industry performance reduces the contribution in a Gross Domestic Product (GDP). Therefore, to address this issue, the primary objective of this study was to examine the role of strategic management accounting practices to enhance the profitability of the Malaysian logistics firms. Questionnaires were adopted to collect the primary data and they were distributed among the employees of the logistics companies. All the questionnaires were distributed through area cluster sampling technique. Partial least square (PLS) structural equation modelling (SEM) was used to analyze the collected data. The results indicate that strategic management accounting practices had a significant positive relationship with supply chain outcomes and supply chain outcomes had a significant positive relationship with the profitability of the logistics companies. Finally, this is one of the pioneer studies, which examined the impact of strategic management accounting practices on the outcome of the logistics firms. Canada ensee Growing Science, by the authors; lic 9 © 201
The purpose of this research are to examine how much influence the understanding of taxation, tax sanctions and taxpayer awareness of tax compliance. The population in this research are the taxpayers of individual entrepreneurs in the Tangerang Region, then the samples are drawn using a method simple random sampling. Using quantitative and analytic statistics method for the analytical method that are multiple linear regression analysis method. The results showed that taxpayer understanding and taxpayer awareness affected taxpayer compliance while tax sanctions did not affect the compliance of taxpayers of individual entrepreneurs in the Tangerang Region. The data analysis technique used in this research was SPSS v.23
Biodiesel merupakan salah satu jenis biofuel (bahan bakar cair daripengolahan minyak nabati atau lemak hewani) yang sangat potensial dikembangkandi Indonesia sehingga untuk sistem produksi biodiesel terus dikembangkan gunamenghasilkan sistem produksi yang kontinyu, berkualitas dan efisien. Metode yangdigunakan untuk memproduksi biodiesel yaitu metode transesterifikasi denganmenggunakan reaktor model Oscillatory Flow Reactor (OFR) sistem kontinyu.Penelitian ini dilakukan untuk meningkatkan produksi biodiesel dengan memodifikasireaktor model Oscillatory Flow Reactor (OFR) pada alat produksi sehingga diperolehsuatu sistem yang kontinyu dengan waktu proses (resident times) pada tahapan reaksiyang lebih singkat. Hasil modifikasi Oscillatory Flow Reactor (OFR) daripenelitian ini telah melalui uji kinerja dan uji lab dan dari hasil penelitian ini telahmampu memperpendek waktu reaksi pada pada tahapan reaksi menjadi 2,83 menitsehingga kapasitas produksi alat meningkat sampai 0,1375 liter/detik. Kemudiandari hasil lab menunjukkan kualitas produk sesuai dengan standar ASTM D6751 danSNI 7182:2012. Maka dari itu modifikasi Oscillatory Flow Reactor (OFR) telahmampu mengoptimasi alat produksi biodiesel sistem kontinyu serta tetap menjagakualitas produk biodiesel sesuai standar.
Analyzing exergy on the power plant generating system specially at PLTU, efficient utilization of energy resources can be obtained particularly since it leads efforts to reduce energy waste that already exists.The purposes of this research are to get the Thermal Power Plant system modeling of PT. Makassar Tene, to get the value of modeled exergy power plant system, to get exergy losses, to get the amount exergy efficiency and to get the cost of exergy losses.The research method was firstly, designing the Power Plant generating systems PT. Makassar Tene using Cycle-Tempo 5 as thermodynamic analysis tool. Results of calculations were then used to calculate the exergy profile.Exergy values analyzed on a system modeled Power Plant consists of turbine components, condensers and pump. Boilers are not included in the analysis because of the input device is not contained and the mass flow rate of the boiler occurs steady state in which the state of the same process with the state of the environment so that there is no exergy difference that can be utilized.The highest exergy losses based on the modelling was on the turbine components that was 10201.50 kW. This was due to the change in the vapor phase into the liquid phase contained in the component before and after leaving the turbine components. While the lowest exergy losses was on the pump component, that was 437.18 kW.The higher the efficiency value of a component, the better its performance is. The highest efficiency value of exergy that was 51.43% contained on the turbine components. While the lowest efficiency value of exergy was 0%.
The research resulted in the Reconstruction of Accounting Philosophy, and Auditing, Dialectical Approach, especially based on the Logic, Hermeneutic, Semiotic, and Rhetorical approaches. The originality of this research is the innovative philosophy of science in Indonesia. This research is expected to be the basis for the development of thinking through research on Ethnographic and Hermeneutic Studies at Prambanan Temple, Jogjakarta. Transubstantial Hermeneutics and semotics in Trimurti: Sang Hyang Wenang (Brahma), Sang Hyang Wening (Wisnu), Sang Hyang Guriang Tunggal (Siwa). In the third hermeneutic meaning (Trimurti) or Symbol, the ontological meaning is shifted or interpreted hermeneutically to become "The Prambanan Text Book" resulting in three modes of "Being" in humans, namely being in himself, being for himself, and being for others. The Prambanan Textbook or “The Prambanan Textbook” is a method of Hegel's dialectical system consisting of three stages. The first is that the thesis is represented by Sang Hyang Wenang (Brahma), which is to construct a certain doctrine of statements. The second is the antithesis (Sang Hyang Guriang Tunggal (Siwa), which is an argumentative statement that rejects the thesis. The third is synthesis (Sang Hyang Wening (Wisnu), which is an attempt to reconcile the tension between the thesis and the antithesis. Then the text "The Prambanan Text Book" is represented by Sang Hyang Guriang Tunggal (Siwa) is to build a framework of "consciousness (thinking), and material dialectics" using themes in the approaches of Paradox (Antithesis), Anomaly, Antinomy, Alienation, Anomie, and Contradiction. The Trans Substance using hermeneutics Schleiermacher 1768-1834), Dilthey (1833-1911), Heidegger (1889-1976), Ricoeur (1913-2005), Derrida (1930-2004), Gadamer (1900-2002), Bultmann (1884- 1976), Habermas, to explain the Prambanan Myth into Episteme, and Idiology. To support the trans substance of the meaning of Prambanan Temple, a method of understanding is used with cognitive semiotics, Pierce (1839-1914), Saussure (1857-1913), Barthes, Ogden, Richards (1949). The results of research on the Philosophy of Accounting and Auditing (Ethnographic Study of Hermeneutic Reinterpretation Prambanan Temple, Jogjakarta) "are as follows: Accounting is a dialectic of writing behavior conveyed to readers, after reviewing: Criticism 1, and Criticism 2,3. In accordance with the rules of writing, and the rules are made to protect users or stakeholders. Accounting Science as a function of producers to consumers in the form of text financial statements that are reliable and relevant. The Prambanan theme in the Auditing context is that the dialectical method has elements of Paradox (Antithesis) and Contradiction, as its virtues. The relationship between accounting and auditing is the building of a shared awareness (thinking) framework after public testing using the Paradox (Antithesis) approach. Contradiction is carried out through critical thinking & critical reading. Relational Dialectics states that connected life is characterized by continuous tensions between contradictory impulses. Paradox (Antithesis), contradiction in the field of economics-accounting is a formation of the capitalist system, with the instrumental ratio of material dialectics as the main driving force for human "alienation". The meaning of work is alienation itself. The episteme and truth of accounting and auditing are only "Perspectivism" as a need to interpret the world and its relations. So through dialectics is a way to harmonize "Perspectivism" trapped in "space and time. And the truth of "Perspectivism" is in time.
The joint for two different materials (AA5052 and AA6061) can be done by the Dissimilar Friction Stir Welding (DFSW) process. Therefore, this study was conducted to analyze the mechanical properties of dissimilar welding joints. In this study the DFSW process uses a tool with a shoulder Ø 17.8 mm and a cylindrical pin Ø 5 mm. FSW blocking is done on conventional milling machines with 1300 rpm, 1950 rpm and 2850 rpm tool rotation variations, while the welding speed variations are 43 mm / min, 130 mm / min and 240 mm / min. The results of mechanical properties testing showed the highest hardness value obtained was 55.3 HBN at 1300 rpm with 240 mm / min feeding, the highest tensile strength occurred for 1300 rpm and 240 mm / min feeding at 123.51 MPa. The fracture of the tensile test results generally occurs in the HAZ area and the AA5052 base metal Nugget. Investigation results show that the DFSW connection of aluminum alloy material AA 6061 and AA 5052 adapt is well connected, but in terms of general strength the tensile strength of the joint (HAZ and Nugget) is smaller than the tensile strength of the base metal. This DFSW connection adaptation is applied to connections that do not accept load or tensile strength due to the load received by the connection not to exceed the maximum tensile strength of base metal AA 5052
Penstock acts as a distributor of fluid flow between the tank and the turbine. The aims of this study are to determine the characteristics of the pressure and the water velocity and flow pattern that occurs in the penstock and to determine the efficiency of hydraulic optimum turbine with design power 40 kW. Characteristics are analyzed by simulation using Ansys fluent software. The simulation results assist in the design process and design of water turbines penstock accurately and shorten the time. Based on the simulation results in the penstock, the pressure varies on along the penstock and maximum occur on the inlet side (33652 Pa) and then gradually drops along the pipeline and reach the minimum conditions on the outlet side (2651 Pa). Characteristics of the fluid velocity tends to be constant from the inlet side to the outlet side (2,46 m/s), but there are fluctuations in flow velocity in the bend of 10° and 45°. The pattern of the flow of water along the penstock pipe turbulent, especially in connection with angle bends 45° and 10°. Angle turn follow the existing topography. Additionally, it obtained maximum turbine power of 50,617 kW with hydraulic efficiency of 68.93% and the effective height of the turbine is equal to 17,234 m and a discharge of 0,3 m3/s.
Prediction of electrical load on 150 kV Sulselrabar electrical system, analyzed using approach at night peak load using Fuzzy Logic based intelligent method. The peak load characteristics are certainly different from the load in normal time, therefore a special approach is needed to predict the peak night load. As input data will be used data of night peak load in 2010 until 2015, on the same day and date, each 4 days before day-H or day date which will be predicted load. For the data processing stage is divided into several stages, namely pre-processing, processing, and post-processing. The load data processing follows several procedures, ie computing WDmax, LDmax, TLDmax and VLDmax each year. Data processing is processed using excel software and then using Matlab software to run Fuzzy Logic. From the analysis results obtained, Error Prediction The peak evening load is very small that is equal to -0.070033687%. As comparison data used actual day-H data is April 2016. The graph of analysis result also shown in this paper.Keywords– Fuzzy Logic Control, Load Forecasting, Error, VLDmax
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