Pengaruh Ethical Ideology Terhadap Ethical Judgements Pada Mahasiswa Akuntansi

Ethical judgement is the process by which an individual determines that one of the alternatives is morally right and the other alternative is morally wrong. This capability is very important and needed by each individual in performing their duties. This study aims to analyze the effect of ethical ideology towards ethical judgments, ethical ideology consist of idealism and relativism. This study was conducted in 2015. The data was collected using a questionnaire. The population of this study were students Accounting Profession in Semarang city and the sample using simple random sampling technique. The analysis technique used is multiple linear regression and the Kruskal-Wallis test. Statistical analysis showed that idealism and relativism has significant effect on ethical judgments. The results indicate that the ethical ideology have a significant effect on ethical judgments, where idealism has a positive significant and relativism has a negative significant. And it is known that the group absolutist judge stricter than the other groups

Pengaruh Kedalaman Dan Suhu Menggunakan Fish Finder Terhadap Hasil Tangkapan Arad (Small Bottom Trawl) Di Perairan Rembang

Penelitian ini bertujuan mengetahui pengaruh kedalaman dan suhu yang diukur menggunakan fish finder terhadap hasil tangkapan arad serta kajian teknisnya di perairan Rembang. Penelitian ini dilaksanakan pada bulan Agustus-September 2013. Materi yang digunakan penelitian ini adalah kedalaman, suhu, fish finder dan hasil tangkapan di perairan Rembang. Penelitian ini dilakukan dengan metode deskriptif. Data primer dan sekunder digunakan dalam penelitian juga uji regresi digunakan untuk analisis data di penelitian ini. Berdasarkan hasil penelitian dapat disimpulkan bahwa kedalaman dan suhu tidak berpengaruh terhadap hasil tangkapan arad dan kajian teknis yaitu estimasi bukaan otterboard didalam perairan adalah 7,5m dan 5,08m. The objective of this research are to know the effect of depth and temperature were measured using a fish finder to catch arad and technical studies in the waters of Rembang. This research held in August-September 2013. Material used in this research is depth, temperature, fish finder and arad catching in the waters of Rembang. The research carried out by descriptive method. Primary and secondary data was used in this research also regression testing was used for data analysis on this research. The research showed that the depth and temperature does not affect the arad catching and technical studies that estimate otterboard openings in the waters is 7,5m and 5,08m

Perbandingan Hasil Belajar Siswa Menggunakan Model Pembelajaran Kooperatif Think Pair Share Dengan Model Pembelajaran Group Investigation Pada Mata Pelajaran Geografi Di SMA Negeri 12 Banda Aceh

Model pembelajaran merupakan rancangan dasar bagi seorang guru tentang cara melaksanakan pembelajaran secara bertanggung jawab. Penggunaan model pembelajaran diharapkan dapat meningkatkan partisipasi siswa selama pembelajaran sehingga hasil belajar menjadi optimal. Adapun beberapa model pembelajaran yang bisa digunakan dalam proses pembelajaran ialah model pembelajaran think pair share dan group investigation yang dapat melatih siswa meningkatkan kerjasama dalam kelompok, dan meningkatkan kemampuan siswa dalam menyampaikan pendapat. Rumusan masalah dalam penelitian ini adalah apakah hasil belajar siswa menggunakan model pembelajaran think pair share lebih baik dibandingkan dengan model pembelajaran group investigation dalam mata pelajaran geografi di SMA Negeri 12 Banda Aceh. Penelitian ini bertujuan untuk mengetahui apakah hasil belajar geografi yang menggunakan model pembelajaran think pair share lebih baik dibandingkan dengan model pembelajaran group investigation dalam mata pelajaran geografi di SMA Negeri 12 Banda Aceh. Populasi dalam penelitian ini adalah siswa kelas X-IS yang berjumlah 91 siswa. Pengambilan sampel dilakukan dengan teknik Purposive Sampling, diambil hanya dua kelas yakni kelas X-IS 2 sebanyak 19 siswa dan kelas X-IS 4 sebanyak 18 siswa. Teknik pengumpulan data berupa pemberian test kepada siswa, yakni pre-test dan post-test. Teknik pengolahan data dilakukan dengan uji t. Hasil pengolahan data penelitian diperoleh thitung = 6,94 dan ttabel = 1,69 padataraf signifikansi 5% dengan peluang 0,95 dan dk = 35, artinya thitung > ttabel sehingga Ha diterima. Simpulan yang dapat diambil adalah hasil belajar geografi pokok bahasan mitigasi dan adaptasi penanggulangan bencana alam yang menggunakan model pembelajaran think pair share lebih baik dibandingkan dengan hasil belajar yang menggunakan model pembelajaran group investigation dalam mata pelajaran geogarafi di SMA Negeri 12 Banda Ace

Taguchi Method for Development of Mass Flow Rate Correlation Using Hydrocarbon Refrigerant Mixture in Capillary Tube

The capillary tube is an important control device used in small vapor compression refrigeration systems such as window air-conditioners, household refrigerators and freezers. This paper develops a non-dimensional correlation based on the test results of the adiabatic capillary tube for the mass flow rate through the tube using a hydrocarbon refrigerant mixture of 89.3% propane and 10.7% butane (HCM). The Taguchi method, a statistical experimental design approach, was employed. This approach explores the economic benefit that lies in studies of this nature, where only a small number of experiments are required and yet valid results are obtained. Considering the effects of the capillary tube geometry and the inlet condition of the tube, dimensionless parameters were chosen. The new correlation was also based on the Buckingham Pi theorem. This correlation predicts 86.67% of the present experimental data within a relative deviation of -10% to +10%. The predictions by this correlation were also compared with results in published literature

Utilization of Sodium Hydroxide (Naoh) to Treat Used Tyres as Sand Partial Replacement in Engineered Cementitious Composites

Engineered cementitious composites (ECC) is distinct for the tensile strain-hardening behaviour and tensile ductility contrasting to the quasi-brittle nature of ordinary concrete. The blended materials of ECC only consist of cement, sand, water, fibre, and admixture. The depleting and limited resources of sand in many countries have led to the research on alternative materials to replace sand partially or fully in the concrete mixture. Therefore, this study aims to utilize the crumb rubber (CR) in ECC as a partial sand replacement to enhance the ductility and energy dissipation capacity of the composite. The additional of CR in the ECC cause reduction of compressive strength of the composites due to its smooth surface resulting to less bonding with cement matrix. Hence, the CR is being treated with 10% sodium hydroxide (NaOH) to improve its surface roughness and enhance the adhesion between CR and cement matrix in the composites. The compressive strength results for ECC contained CR treated for duration of 2 days and 4 days were recorded. Two days is the optimum duration of CR treatment using 10% sodium hydroxide (NaOH) to lessen the reduction of the compressive strength of the rubberized engineered cementitious composites (R-ECC)

Utilization of Sodium Hydroxide (Naoh) to Treat Used Tyres as Sand Partial Replacement in Engineered Cementitious Composites

Engineered cementitious composites (ECC) is distinct for the tensile strain-hardening behaviour and tensile ductility contrasting to the quasi-brittle nature of ordinary concrete. The blended materials of ECC only consist of cement, sand, water, fibre, and admixture. The depleting and limited resources of sand in many countries have led to the research on alternative materials to replace sand partially or fully in the concrete mixture. Therefore, this study aims to utilize the crumb rubber (CR) in ECC as a partial sand replacement to enhance the ductility and energy dissipation capacity of the composite. The additional of CR in the ECC cause reduction of compressive strength of the composites due to its smooth surface resulting to less bonding with cement matrix. Hence, the CR is being treated with 10% sodium hydroxide (NaOH) to improve its surface roughness and enhance the adhesion between CR and cement matrix in the composites. The compressive strength results for ECC contained CR treated for duration of 2 days and 4 days were recorded. Two days is the optimum duration of CR treatment using 10% sodium hydroxide (NaOH) to lessen the reduction of the compressive strength of the rubberized engineered cementitious composites (R-ECC)

Analysis and Identification of Data Heterogeneity on Learning Environment Using Ontology Knowledge

Heterogeneity on learning environment is about different data and applications to support a learning process in education institutions. Distributed and various systems on learning environment is the current issues to produce big and heterogeneity data problem. A lot of relationships are formed between elements on learning environment. The element on learning environment consists of learning data, learning applications, data sources, learning concept, and data heterogeneity aspect on learning environment. These elements are interrelated and produce complex relationship between each other. A complex relationship problem between elements on learning environment makes a process of analysis and identification difficult to be done. Existing method to drawing this heterogeneity problem make confuse and misunderstanding readers. To solved this problem, researcher using ontology knowledge to describe and draw a semantic relationship that represent the complexity of data relationship on learning environment. The result of this analysis is to develop ontology knowledge to solve complexity relationship on learning environment, and also to help reader\u27s better understanding the complex relationship between elements on learning environment

Design and physicochemical evaluation of nanostructured lipid carrier encapsulated zingiber zerumbet oil by D-optimal mixture design

The D-optimal mixture design was employed to evaluate the effect of different composition variables on particle size, polydispersity index, zeta potential and encapsulation efficiency for optimization of Zingiber zerumbet oil loaded nanostructured lipid carrier (NLC). The glyceryl monostearate were used as solid lipid, virgin coconut oil as liquid lipid, and Tween 80 as well as soy lecithin were used as surfactant to achieve stable NLC formulation. The hot homogenization and ultrasonication techniques were employed in preparation of NLC. The statistical evaluations by ANOVA revealed that optimum NLC formulation generated as 3.7% Zingiber zerumbet oil, 5% liquid lipid and 1.3% solid lipid. The optimal NLC formulation had an average diameter of 91.002 nm, PDI of 0.172, zeta-potential of -40.88 mV, and encapsulation efficiency of 94.45%. The transmission electron microscopy (TEM) observations exhibited spherical morphology of Zingiber zerumbet oil loaded NLC. Penetration through Strat-M® membrane shown an excellent diffusion coefficient of NLC-Zingiber zerumbet oil. Therefore, D-optimal mixture design has succeeded in generating optimum NLC formulation for encapsulation of Zingiber zerumbet oil. The stable formulation of NLC for encapsulating essential oil give promising future in various applications such as drug delivery, food, textile and cosmetics

Effectiveness of microwave technique in early detection of breast abnormalities

In this paper, a breast phantom of CIRS Model 010A contains various known masses and sizes is studied. A measurement of S11 signals is taken at few locations on a breast surface using an open-ended coaxial probe. The obtained signals permit the extraction of the dielectric property of the masses. The result has shown that the smallest size detected through this probe is approximately 0.20 mm, small enough to be detected at early stage breast abnormality growth. This method undoubtedly recognizes the presence and location of possible abnormalities such as benign and malignant tissues. Although the model does not contain malignant tissues, this study demonstrates the viability of detecting small breast tumors using this approach. Index Terms - Breast abnormalities, dielectric properties, microwave technique, open-ended coaxial probe