Companies in Indonesia carry out corporate social responsibility (CSR) on the basis of taking care of contractual obligations, in this case complying with regulations made by the central and local governments. Normatively, ideally without contractual obligations, the company should not care about profits, but also care about the welfare of the community and environmental sustainability. This research wants to examine and reveal the relationship between CSR in realizing Sustainable Development Goals (SDGs) in Indonesia. The research method used is the juridical-normative research method. Supporting this juridical-normative research using a statutory approach, a historical approach, and a conceptual approach. The data needed in this research is secondary data obtained by using library research techniques. This research shows that Indonesia is a country that requires parties to implement CSR through regulations. There is a close relationship between CSR and sustainable development because CSR puts forward 3 principles, namely economy, society, the environment which are then in accordance with the goals of sustainable development. CSR is a sustainable commitment by the business world that acts as action and contributes to the community's economy and environmental sustainability. Therefore, SDGs can be contextualized as a viewpoint for every company in its business activities through various CSR activities such as greening programs, providing clean water facilities, improving settlements, increasing welfare, improving the quality of education, and other things related to sustainable development.
Perkembangan material di dunia industri semakin menuntut untuk rekayasa terhadap material tersebut sehingga dihasilkan material yang kuat dan ulet sesuai dengan kebutuhan. Salah satu metode untuk meningkatkan sifat fisik dari material adalah dengan carburizing atau proses karburisasi. Metode penelitian yang digunakan dalam penelitian ini adalah proses karburisasi yang diikuti dengan perlakuan pendinginan cepat (quenching) untuk meningkatkan kekerasannya sehingga permukaan logam menjadi lebih tahan aus, kemudian menambahkan energizer atau bahan pengaktif kalsium karbonat dan batu bara sub bituminous yang akan mempercepat terbentuknya gas CO rendah. Penelitian ini bertujuan mencari solusi perlakuan panas yang baik pada baja AISI 3115 maka dilakukan perlakuan panas (heat treatment) pada variasi suhu 750°C, 850°C, 950°C. Disusul dengan pendinginan cepat menggunakan cairan berupa air dalam suatu wadah, yang diharapkan dapat meningkatkan kekerasan baja AISI 3115. Hasil penelitian adalah proses karburasi yang diikuti proses perlakuan panas dan pendinginan cepat, serta penambahan bahan pengaktif kalsium karbonat dan batubara sub bituminous mempunyai pengaruh untuk meningkatkan tingkat kekerasan pada baja karbon rendah AISI 3115. Semakin tinggi temperatur pada proses heat treatment maka kekerasan semakin meningkat dan nilai tingkat karbon juga ikut meningkat berdasarkan parameter suhu yang tinggi, dikarenakan peningkatan nilai karbon pada baja menggunakan karbon berupa batubara subituminus dengan pengikat berupa calsium karbonat. Fungsi dari calsium karbonat juga sebagai media untuk mempercepat proses karburasi. Pengaruh temperatur terbaik terdapat pada suhu 950°C. Pada penelitian ini didapatkan nilai kekerasan tertinggi sebesar 38,14. dan memiliki laju korosi terlambat dengan nilai 2,86 mpy dan foto struktur mikro terbaik terdapat pada suhu 850°C dikarenakan ferrit yang bewarna terang pada baja menandakan bahwa baja bersifat tidak keras, sedangkan pearlit yang bewarna gelap bersifat keras karena titik hitam lebih banyak dibandingkan titik putih maka nilai kekerasan terbaik di dapat pada suhu 850°C.
Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.
API 5L steel, a low carbon steel with a high alloy content, is often used as an underwater construction material or oil and gas pipeline. Banten has a wide sea area and has a long coastline where part of the coastline is used for petrochemical industries. There are three coast areas of Banten, namely Bayah Rangkasbitung, Anyer and Merak, that are used for petrochemical industries. Most of those industries use API 5L steel for underwater construction materials and pipes to channel seawater, chemical compounds, gas and oil. Whereas, seawater will greatly affect the lifetime of API 5L construction steel because it can cause corrosion. The purpose of this study is to analyze the corrosion characteristics of API 5L steel affected by the environment of seawater media and the temperature of seawater in accordance with its natural conditions. The samples of API 5L steel were immersed in seawater media with variation of immersion time of 5, 10, 15 Days and variation of immersion temperature of 20°C, 40°C, and 60°C. In this study, a series of tests were carried out, namely immersion test, weight loss test, and SEM test (Scanning Electron Microscopy). The highest corrosion rate on API 5L steel is 0.39 mmpy which belongs to Merak’s seawater media in the immersion time of 15 Days and the temperature of 60°C, while the lowest corrosion rate on the API 5L steel is 0.013 mmpy which belongs to Bayah’s seawater media with a time of immersion of 10 Days and a temperature of 20°C.
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