Studi Analisis Konten Dalam Drama Korea Selatan ”The Auditors”: Representasi Etika Pofesi Auditor

This study aims to analyze the representation of auditor professional ethics in the South Korean drama “The Auditors”, and to compare it with the reality of the auditing profession in Indonesia. This research employs a qualitative approach with content analysis on the drama’s visual narrative. The results show that ethical principles such as integrity, objectivity, professional competence, confidentiality, and professional behavior are accurately represented in the drama. However, ethical violations are still common in Indonesian practice due to organizational pressure and weak oversight. This drama also highlights the potential of popular media as an educational tool that shapes a positive perception of the auditing profession. Keywords: Auditor Ethics; Korean Drama; Independence; Code Of Ethics; Media Representatio

FAILURE ANALYSIS OF PIPES IN A CONSTRUCTION

The high working pressure, temperature, and corrosivity of the fluid flowing in the pipe cause problems in pipe failure in operation. The purpose of the analysis is to obtain information related to working conditions at pressure, temperature, and fluid corrosivity, causes of failure, initial cracking of materials, and types of materials used in a construction. The analysis method includes tracing the results of previous pipe research, studying mechanical properties, composition, hardness, stress concentration, fluid corrosivity, heat treatment, comparison between results, discussion and conclusions. Application of pipe analysis in a construction of production facilities, and factories. The conclusions obtained include: rupture of coal boiler pipes at 1100°C, tensile strength of 48.2 MPa with fluid at 730°C; dezincification and deposits with sulfur content of ~0.60 wt%, and Cl ~9.45 wt% which are corrosive; exposure to hydrogen sulfide concentrations up to 1000 ppm, the presence of localized pitting corrosion due to chloride attack up to 88 °C; erosion rate of 26.77 mm/year and corrosion rate of 1.107 mm/year causing thinning of the elbow wall of 20# steel pipe, diameter 600 mm, thickness 10 mm; working pressure of diesel engine fuel pipe at 637.5 MPa or 63.8 Bar; and so on

Analisis Faktor yang Mempengaruhi Pengungkapan Laporan Keberlanjutan Pada Perusahaan Sektor Energi

Companies that adopt ESG will undoubtedly align their operations with economic, environmental and social considerations. Companies need a medium to communicate their operations to stakeholders, one of which is a sustainability report. Purpose of this study is to determine and analyze the factors that are thought to influence sustainability disclosure. Population studied consisted of energy sector companies listed on the IDX from 2020 – 2022. Purposive sampling is the method used by this study to find a testable sample using certain criteria. The sample in the study was 33 samples. Multiple linear regression analysis is the method for analyzing the data that has been determined, with software assistance, namely IBM SPSS Statistic 26. This study found that company size has an influence on sustainability disclosure, this is because larger companies tend to disclose sustainability reports to communicate their environmental and social responsibilities, so as to maintain a good reputation. Meanwhile, profitability and leverage have no influence on sustainability disclosure, this is because companies that have high or low profitability and leverage are still required to disclose sustainability. Keywords: Company Size, Leverage, Profitability, Sustainability repor

Konsistensi Model Regresi Empat Variabel Pada Populasi dan Sampel untuk Prediksi Temperatur

The ability to predict future events or trends has become very important today. One method that can be used to predict the future is to use linear regression. Accurate regression modeling requires sampling representative data, especially when working with large datasets. This research takes a relatively large volume as a data set by looking at the accuracy and consistency of the coefficients of a multi-variable linear regression model for temperature prediction which is built based on all the data, and looks at the differences in the regression model built from the sample data. The number of sample data (n) is determined based on the Slovin formula which depends on the number of population data (N) and the level of confidence (ơ), so that as many as (N/n) new regression models can be built. Each group of sample data is divided into 75% for modeling and 25% testing data. The dataset used is weather information in the Szeged area which was measured in 2006 - 2016. So the regression model is in the form of Y (temperature value) which is influenced by Xi (weather factors), namely humidity, wind speed, wind direction and visibility. Using 96,453 data records and a 1% significance level in Slovin's formula, 10 samples were generated. Nine out of ten sample regression models agree with the population model, with positive coefficients for visibility and wind direction and negative values for humidity and wind speed. There is an abnormality in sample #4. While the other nine sample regression models are consistent with positive R2  values, Sample #1 displays an oddity with negative values. The RMSE interval values for each regression model in this study fall between 4.334 and 9.582

Pengaruh Kapasitas Cavitation Air Flotation Terhadap Penurunan Total Suspended Solid Berdasarkan Baku Mutu Air Limbah di PT. X

Effluent Treatment Plant (ETP) is an environmentally based regional waste treatment system that aims to treat liquid waste so that it can produce waste that meets quality standards. Liquid waste that cannot be treated properly can result in environmental pollution. The research methodology used is a method of observation study by direct observation including the processing process in the ETP plant, the data collected is calculated based on the parameters of liquid waste before and after processing. From the data, there are several days that show that only 80% of waste can be treated on ETP from the total waste sent from the production plant. This has an impact on the quality of TSS (Total Suspended Solid) parameters treated at CAF experiencing outspec of 20.79% of the operational standards of TSS parameters in PT X. Based on the results of research found that CAF (Cavitation Air Flotation) capacity is less maximal when the flowrate of waste to be treated is high so that the treatment capacity in ETP cannot keep up with the amount of waste sent from the production plant. This can cause the level in the accident pond and equalization pond high and eventually result in wastewater overflowing into the environment so from this analysis process is obtained the proposed improvement of the process to improve the performance of IPAL is to add CAF to the pre-treatment process.Limbah cair yang dihasilkan dari proses produksi adalah limbah yang berbahaya, karena mengandung bahan organik yang sulit didegradasi. Effluent Treatment Plant (ETP) adalah suatu sistem pengolahan limbah kawasan yang berbasis lingkungan yang bertujuan untuk mengolah limbah cair sehingga dapat menghasilkan limbah yang sudah memenuhi standar baku mutu. Limbah cair yang tidak dapat diolah dengan benar dapat mengakibatkan pencemaran lingkungan. Metodologi penelitian yang digunakan yaitu metode studi observasi dengan cara pengamatan langsung meliputi proses pengolahan yang ada di ETP plant, data yang dikumpulkan dihitung berdasarkan parameter limbah cair sebelum dan sesudah pengolahan. Dari data terdapat beberapa hari yang menunjukkan bahwa hanya 80% limbah yang dapat diolah pada ETP dari total limbah yang dikirimkan dari plant produksi. Hal ini berdampak pada kualitas parameter TSS (Total Suspended Solid) yang diolah di CAF mengalami outspec sebesar 20,79% dari standar operasional parameter TSS di PT X. Berdasarkan hasil penelitian ditemukan bahwa kapasitas CAF (Cavitation Air Flotation) yang kurang maksimal ketika flowrate limbah yang akan diolah tinggi sehingga kapasitas pengolahan di ETP tidak dapat mengikuti banyaknya limbah yang dikirim dari plant produksi. Hal ini dapat menyebabkan level di accident pond maupun equalization pond tinggi dan akhirnya mengakibatkan air limbah meluap ke lingkungan sehingga dari proses analisa ini diperoleh usulan perbaikan proses untuk meningkatkan kinerja IPAL adalah dengan menambah CAF pada proses pre-treatment

Peningkatan Akurasi Kontrol Arah Kapal Menggunakan Sensor Kompas BNO055

The accuracy of a ship's heading measurement is an important element in ensuring the ship moves towards its destination precisely and safely. One of the key parameters in this system is the ship's heading, which indicates the direction of the ship relative to a specific reference point, such as magnetic north. However, heading measurements are often affected by environmental disturbances, magnetic interference and sensor calibration errors, which can degrade measurement accuracy. This research proposes the use of the BNO055 sensor, which combines an accelerometer, gyroscope and magnetometer in a single module to measure ship orientation in three dimensions. An STM32 microcontroller is used to process the data from the BNO055 sensor and calculate the ship's heading and relative bearing with high precision. The calculation results are then displayed on the Nextion Display, providing visual information needed by the user. Test results show that the system provides high accuracy, with an average percentage error of 0.002% for heading and 0.208% for angle. The system can steer the ship with high precision, despite magnetic field disturbances. Thus, this BNO055 and STM32-based system is expected to improve efficiency and accuracy in ship direction measurement applications

Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah

The purpose of this study was to determine the effectiveness of restaurant tax and its contribution to the Local Own Source Revenue of Central Maluku Regency. This type of research is quantitative descriptive research, which refers to the list of restaurant tax receipts and financial reports of Central Maluku Regency from 2019 to 2023. The data source in this study is secondary data. The data collection method uses the documentation method. The results of the analysis show that the average value of restaurant tax effectiveness is 74.41% so that it is included in the less effective category. While the results of the calculation of the average contribution value show that restaurant tax has no contribution to Local Own Source Revenue . Keywords: effectiveness, contribution, restaurant tax, local own source revenu

Analisis Penerapan Mutual Information pada Klasifikasi Status Studi Mahasiswa Menggunakan Naïve Bayes

Early identification of Student Study Status is essential for higher education institutions to implement proactive and strategic measures that facilitate timely completion of studies and mitigate dropout rates. This research intends to predict student study status with the Naïve Bayes method based on the features obtained from the implementation of Mutual Information. Feature selection through Mutual Information seeks to analyse the factors that most significantly impact the classification of student study status. The study status is categorized into three classes: dropout, enrolled, and graduate, based on 36 factors. The Mutual Information approach is employed to diminish data dimensions by discarding less relevant features while preserving critical information based on score values to achieve enhanced predictive accuracy. The selection of appropriate attributes enables the model to maintain simplicity while incorporating critical information aspects that significantly impact performance. Experiments were performed on a dataset comprising student academic variables, with data partitioning ratios of 80:20, 70:30, and 50:50 for training and testing datasets. The classification outcomes utilizing Naïve Bayes, without the use of Mutual Information across the three testing ratios, exhibited the accuracy of 68.29% in the 70:30 data split. Simultaneously, the classification outcomes utilizing Mutual Information across three test ratios are as follows: 71.64% accuracy at an 80:20 ratio with 10 selected attributes, 72.06% at a 70:30 ratio with 10 selected attributes, and the highest accuracy of 72.65% at a 50:50 ratio using 15 attributes. The utilization of the Naïve Bayes method for classifying student study status demonstrates enhanced accuracy when integrated with Mutual Information for feature selection. The findings of this study demonstrate that Mutual Information can streamline data by considering the quantity of attribute selections according to the ranking of their score values

KOPISA: Rancang Bangun Sistem Otomatis Pengemasan Plastik untuk Biji Kopi dengan Fitur Pemantauan Suhu dan Berat

Industri pada umumnya adalah aktivitas untuk menghasilkan produk. Dalam kegiatan industri terdapat beberapa proses seperti pengumpulan bahan baku, produksi, quality control, pengemasan, dan pemasaran. Salah satu masalah yang sering terjadi adalah pada tahap pengemasan. Jika proses pengemasan tidak efisien, hal ini akan menghambat hasil produksi karena membutuhkan banyak waktu dan tenaga. Oleh karena itu, tugas akhir ini bertujuan untuk merancang dan membuat alat pengemas plastik yang dapat mengubah plastik lembaran menjadi kemasan. Alat ini dilengkapi dengan fitur pemantauan suhu pada pemanas dan pemantauan berat kemasan untuk meningkatkan kualitas hasil kemasan. Sistem ini menggunakan mikrokontroler Arduino Mega2560 sebagai pusat kendali, motor servo untuk katup bak penampungan, sensor load cell untuk penimbangan, motor DC sebagai penggerak sealer, dan LCD untuk menampilkan data. Alat ini mengubah plastik lembaran menjadi kemasan yang direkatkan menggunakan pemanas. Komponen pendukung lainnya meliputi relay dan sensor suhu DS18B20. Hasil pengujian menunjukkan alat ini dapat bekerja optimal pada suhu 60-65°C dengan delay pengepresan 2500 ms. Pengemasan menunjukkan akurasi berat yang baik dengan persentase error rata-rata 8,75% untuk 100gram dan 5,05% untuk 200gram. Selisih berat rata-rata antara load cell dan timbangan konvensional adalah 1,29 gram, dan sensor suhu menunjukkan selisih rata-rata 0,878°C dengan error 1,818%

Evaluasi Kapasitas Daya Tampung Kolam Retensi Kecamatan Kemuning Kota Palembang Provinsi Sumatera Selatan

One of the largest cities, because it is the center of social and economic activities, is Palembang City. The area of ​​Palembang City is around 400.61 km², consisting of 16 sub-districts and 107 villages. In this area, heavy rain has occurred which has caused flooding in this area, especially on Jalan Pipa Raja, Palembang City. One of the causes of flooding in Palembang is due to low land conditions and high tides of the Musi River. In the role of flood control, the lack of public awareness in maintaining the drainage system also worsens waterlogging. Flood control requires extensive and specific engineering knowledge. The structural method used in this study is the retention pond method. The retention pond on Jalan Pipa Jaya in Kemuning District has a capacity of around 328.8 m3/hour. Data for this study were obtained from literature studies, primary data, and secondary data. The results of the study that have been carried out indicate that in modeling using HEC-HMS, it is known that the Pipa Jaya retention pond can accommodate a peak inlet discharge of 161.3 m3/s, with a decrease to 29.7 m3/s.Salah satu kota terbesar karena menjadi pusat aktivitas sosial dan ekonomi yaitu Kota Palembang. Luas wilayah Kota Palembang sekitar 400,61 km² yang terdiri dari 16 kecamatan dan 107 kelurahan. Pada daerah tersebut telah terjadi hujan deras yang menyebabkan banjir di wilayah ini, terutama di Jalan Pipa Raja Kota Palembang. Salah satu penyebab banjir di Palembang disebabkan oleh kondisi lahan rendah dan tingginya pasang air sungai Musi. Dalam peran penganggulangan banjir kurangnya kesadaran penduduk dalam menjaga sistem drainase juga memperparah genangan air. Pengendalian banjir memerlukan pengetahuan teknik yang luas dan spesifik. Metode struktural yang digunakan dalam penelitian ini digunakan metode kolam retensi. Kolam retensi dijalan Pipa Jaya di Kecamatan Kemuning, memiliki kapasitas daya tampung sekitar 328,8 m3/jam. Data untuk penelitian ini diperoleh dari studi literatur, data primer, dan data sekunder. Hasil studi yang telah dilakukan diperoleh bahwa dalam pemodelan menggunakan HEC-HMS, diketahui bahwa kolam retensi Pipa Jaya dapat menampung debit masuk puncak sebesar 161,3 m3/s, dengan penurunan menjadi 29,7 m3/s