Telaah Literatur Tentang Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi

This paper examine several factor that impact to accounting conservatism practice. Conservatism is commonly defined as the differential verifiability required for recognition of profits versus losses. Regardless of the different opinion about role of accounting conservatism, in fact, this principle is still in uses until now and be one of the dominant principle in accounting. Through this article the author do review of several previous studies about accounting conservatism at Indonesia and other country. From several review we conclude that accounting conservatism is affected by factors of contracting, litigation risk, political costs, regulations, financial distress and conflict of interest between shareholders and bondholders

Characterization of Power-to-Phase Conversion in High-Speed P-I-N Photodiodes

Fluctuations of the optical power incident on a photodiode can be converted into phase fluctuations of the resulting electronic signal due to nonlinear saturation in the semiconductor. This impacts overall timing stability (phase noise) of microwave signals generated from a photodetected optical pulse train. In this paper, we describe and utilize techniques to characterize this conversion of amplitude noise to phase noise for several high-speed (>10 GHz) InGaAs P-I-N photodiodes operated at 900 nm. We focus on the impact of this effect on the photonic generation of low phase noise 10 GHz microwave signals and show that a combination of low laser amplitude noise, appropriate photodiode design, and optimum average photocurrent is required to achieve phase noise at or below -100 dBc/Hz at 1 Hz offset a 10 GHz carrier. In some photodiodes we find specific photocurrents where the power-to-phase conversion factor is observed to go to zero

Rancang Bangun Sistem Pengontrol Batch Mixer pada Industri Minuman dengan Metode Pid Berbasis Arduino Uno R3

Redi Permata Hati, Arkhan Subari, in this paper explain that batch Mixer is a tool that accommodates some of the raw materials to be mixed so that it becomes a USAble product. Raw materials can be a liquid, solid and gas. The use of raw materials and way of mixing the raw materials that distinguish Batch Mixer design at each industry. In this thesis, design Batch Mixer consists of two tanks, namely the mixing tank and tank heaters. In the mixing tank, there HCSR-04 Ultrasonic sensor that functions as a detector of the level of the liquid level, and the stirrer motor-driven DC 12 V. While the heater tank, there MAX6675 Thermocouple temperature sensor and heater. There are also three pumps that pump fluid 1, pump 2 and pump fluid mixing. Batch Mixer working process is controlled automatically using the Arduino Uno R3 displayed via HMI Raspberry Pi. The use Arduino Uno R3 allows users to create a variety of issues related to the microcontroller. The control system is used to control the work process in a plant. The control system in the Batch Mixer works by two indicators: the water level and water temperature. In the manufacturing system, water temperature control using PID control (Proportional Integral Derivative) with PID tuning method to find the value of Kp, Kd, and Ki. Based on test results, use the most optimal value for use PID control value Kp = 60, Ki = 0.005 and Kd = 0.5. By using the value of the achievement level will be faster and the value of the maximum error of 2.5% is still within the tolerance limits of 3%

Bioaktivitas Ekstrak Daun Jeruk Purut (Citrus Hystrix Dc) terhadap Rayap Tanah (Coptotermes Curvignathus Holmgren)

Kaffir lime leaves (Citrus hystrix DC) has the potential to be used as a natural preservative especially an anti-termites. The study aims to evaluation the toxicity of extract of leaves C. hystrix against subterranean termites Coptotermes curvignathus Holmgren and to determine the optimal concentration of extract lime leaves on subterranean termite activity. Lime leaves were extracted using maceration method with methanol. Level of concentration were 0%, 2%, 4%, 6%, 8% and 10%. Filter paper soaked at each concentration thengive as a food source to subterranean termites. Bioassay tests were carried out for 21 days. Then mortality and filter paper weight loss was measured. The results showed the concentration level of 10% has the highest termite mortality with average value of 100% and has the lowest value of filter paper weight loss with a average value 13.48%. However, the optimal concentration was achieved at 8% due to the mortality rate reached 94% and the level of termite activity was classified as very strong. Keyword: Bioactivity anti-termites Citrus hystrix DC, Coptotermes curvignathus Holmgren, Methanol extract