Analisis Penyusunan Laporan Laba Rugi Berdasarkan Standar Akuntansi Keuangan tanpa Akuntabilitas Publik (Sak Etap) No.5 ( Studi Kasus Ksu Artha Mitra Karya Malang )

Koperasi simpan pinjam merupakan jenis USAha yang sangat mengandalkan kepercayaan masyarakat untuk menunjang perkembangan dan kelangsungan USAhanya. Salah satu indikator koperasi yang baik adalah laporan keuangan yang wajar dan sesuai dengan standar akuntansi yang berlaku. Pendapatan dan beban merupakan komponen laporan keuangan yang penting karena perbedaan perlakuan terhadap pendapatan dan beban akan mengakibatkan Perubahan pada laporan keuangan yang dihasilkan. Standar Akuntansi Keuangan yang diperuntukkan untuk entitas koperasi adalah SAK ETAP. Metode pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah deskriptif komparatif. Hasil analisis menunjukkan bahwa perlakuan akuntansi pendapatan yang diterapkan KSU Artha Mitra Karya belum sesuai dengan SAK ETAP.. Perbedaan perlakuan terhadapat pendapatan tersebut akan berdampak terhadap laporan keuangan yang dihasilkan yaitu selisih hasil USAha menurut koperasi lebih rendah daripada selisih hasil USAha menurut perhitungan sesuai SAK ETAP

Enhancement of Landfill Daily Cover in Minimizing the Migration of Heavy Metals in Landfill Leachate by Using Natural Soil, Pressmud Empty Fruit Bunch (EFB) in PulauBurung Landfill

This study emphasizes on the removal of heavy metals in landfill leachate by using natural soil mixed with agricultural wastes. The agricultural wastes used in this study werenatural soil or known as laterite soil, pressmud which is a waste from sugar refinery process and Empty Fruit Bunch (EFB), one of many forms of waste fromoil palm industry. The laterite soil was mixed with these wastes at different percentages of weight ratio namely 50S:40P:10E, 50S:30P:20E, 50S:25P:25E, 50S:10P:40E and 50S:20P:30E. The terms S, P and E each refers to soil, pressmud and empty fruit bunch respectively.Removal efficiency tests were also carried out and the results showed that the mixtures of laterite soil have the ability to remove concentrationsof As2+, Cd2+, Cr2+, Cu2+, Fe2+, Ni2+ and Zn2+between a range of 86% (minimum) and 99% (maximum) compared to removal via soil per se. Ergo, the laterite soil-pressmud-EFB mixtures signify great potential to be made as a daily cover material that minimizes heavy metals migration in landfill leachate, eliminates odor issues and providesadditional protection from further infiltration

A cytotoxicity and sub-acute toxicity study on tea leaves cultivated in Sabah

The present work investigated the cytotoxicity capacity of the MDA-MB-231 (human cancer-derived), A549 (human lung cancer-derived), Caov3 (human ovarian cancer-derived), and HeLa (human cervical cancer-derived) cell lines on a wide range of tea leaves; green tea, black tea, tea waste, and compost from Sabah. A group of male and female Sprague Dawley rats was used to screen the sub-acute toxicity of green tea extract in tea leaves from Sabah for 28 d. Results revealed that the ethanol extract of tea leaves had strong cytotoxic activity against all cancer lines. Tea waste showed higher cytotoxicity when extracted using hot water. The ethanol extract of black tea leaves exhibited the highest inhibitory activity against the proliferation of Caov3, whereas the ethanol extract of green tea leaves exhibited a promising cytotoxic activity against MDA-MB-231 and HeLa cell lines. Toxicity studies showed decreased testes weight and increased liver weight in male rats that were administered with 5000 mg/kg of tea extract. This coincided with the significant increase portrayed by enzyme alanine aminotransferase (ALT) in the serum of treated male rats in the 5000 mg/kg dose group. Moreover, there was an increase of alkaline phosphatase (ALP) and ALT for the female rats in the 5000 mg/kg dose group. The increased levels of ALT and ALP enzymes, as well as liver weight, signified mechanical trauma in the liver of male and female rats in the 5000 mg/kg dose group

Vector soliton in coupled nonlinear Schrödinger equation

Researchers are currently interested in studying the dynamics of the wave field in a nonlinear and dispersive medium. The Nonlinear Schrödinger Equation (NLSE), which is the fundamental equation that explains the phenomenon, has paved the way for research in a variety of fields, including soliton scattering. However, if the fields have a large number of components,the Coupled NLSE should be considered. We used orthogonally polarised and equal-amplitude vector solitons with two polarization directions to model the interactions. The effect of vector soliton scattering by external Delta potential in Coupled NLSE was studied in this paper. The scattering process is primarily determined by the initial velocity, amplitude of the soliton and potential strength. The variational approximation and direct numerical methods of Coupled NLSE were used to investigate the scattering process. The variational approximation (VA) method was used to analyse the dynamics of soliton’s width and center of mass position. The soliton may thus be reflected, transmitted or trapped within the potential. Uncoupled solitons may initially create a coupled state if their kinetic energy is less than the attractive interaction potential between solitons, but once their velocity surpasses the critical velocity, the soliton will easily pass through each other. To validate the approximation, a direct numerical simulation of CNLSE was performed. The results of the VA method and direct numerical simulation of Coupled NLSE are in good agreement when the parameters for both solutions are set to the same value. The initial velocity, potential strength and soliton amplitude play a role in the scattering of the vector soliton with Delta potential

Passively Q-Switched pulse erbium doped fiber laser using Antimony (III) Telluride (Sb2Te3) thin film as saturable absorber

This paper demonstrates on an antimony telluride (Sb2Te3) thin film sandwiched between two fiber ferrule as saturable absorber for Qswitched pulsed Erbium doped fiber (EDF) laser. The saturable absorber is fabricated by dissolving Antimony (III) Telluride powder into PVA solution and dry in the ambient temperature for 48 hours. Then, 1 mm2 x 1 mm2 Sb2Te3-PVA film based saturable absorber is sandwiched in between FC/PC ferrule for Q-switched laser generation. The modulation depth of the Sb2Te3 is measured as 28.01% with input intensity 0.02 MW/cm2 . The developed passive saturable absorber integrated in EDF laser in ring cavity and the characterised pulse is with repetition rates of 30.21 kHz, shortest pulse width of 3.26 µs and signal-noise-ratio (SNR) of 42 dB. The maximum output pulse energy is achieved at pump power 69.5 mW with 29.5 nJ and the output power 0.89 mW

Passively mode-locked fiber laser by utilizing TTG film on a D-shaped fiber as a saturable absorber

In this paper, we propose a mode-locked fiber laser by utilizing single layer Trivial Transfer Graphene film (TTGF) as a saturable absorber (SA). The SA was deposited on the top of a side-polished D-shaped fiber. The SA was then integrated in the ring cavity configuration, with a clockwise light propagation. Three distinctive 2 m erbium doped fibers (EDFs) those are Metro-Gain15 EDF, Iso-Gain6 EDF and Iso-Gain12 EDF were used as gain media, interchangeable in the experiment. From the results, the Metro-Gain15 EDF gives the most proficient gain medium on generating a passively mode-locked fiber laser. The Metro-Gain15 Erbium doped mode-locked Laser was successfully producing ultrashort pulse with 8 nm spectral band-width, 13 MHz of repetition rate and 915 fs pulse duration. These outcomes demonstrated that TTGF deposited on the D-shaped fiber is a suitable component as an SA to produce a stable output passively mode-locked fiber laser for many optical fiber applications

Application of alternative filler in asphalt mixture: An overview from Indonesia perspective

A good quality and proper quantity of filler material is one of the significant factors in producing asphalt mixture. Many studies have been highlighted waste material as an alternative filler to improve asphalt mixture performance. Hence, this paper reviewed the performance of asphalt mixture using rice husk ash (RHA) as filler in terms of the Marshall properties. It shows that 6% RHA by weight of total aggregate was commonly used and depicted better in Marshall properties than the others. This study also found that the RHA can be used to replace up to 100% of the conventional filler. Even though, higher RHA content could significantly reduce the stability yet it still within the acceptable range and could be applied at medium traffic load road. In return, the higher the RHA content the more waste material can be utilized for road construction. Thus, minimized the usage natural source materials

Passively mode-locked ultrashort pulse fiber laser incorporating multi-layered graphene nanoplatelets saturable absorber

In this paper, a passive mode-locked erbium-doped fiber laser (EDFL) incorporating graphene nanoplatelet (GNP) powder-based saturable absorber (SA) with short pulse duration in femtosecond range is demonstrated. A good synthesis of GNP can be simply produced via a combination of thermal, chemical, and mechanical exfoliation of expandable graphite. The GNP-SA is fabricated by mechanically imprinting the powder onto the tip of a single mode fiber ferrule. The characterization of SA is done via focus ion beam scanning electron microscope, energy dispersive X-ray spectroscopy, as well as Raman spectroscopy. The fabricated GNP-SA has 1.8 % modulation depth and C-band transmission loss of less than 1.8 dB. The ring-configuration EDFL integrated with GNP-SA yields a mode-locking threshold of 22.6 mW pump power. Net anomalous dispersion of the laser cavity is validated by the observation of Kelly’s sideband in the optical spectrum. At maximum pump power of 115.8 mW, the mode-locked EDFL has a pulse repetition rate of 13.11 MHz, sech2 profile fitted pulse duration of 694 fs, peak-to-pedestal extinction ratio of 58.2 dB, average output power of 6.7 mW, and pulse energy of 507.2 pJ. Our proposed GNP-SA is feasible as a mode-locker for ultrashort pulsed fiber laser with advantage in terms of simple synthesis and fabrication technique

Numerical simulation of flow within a storage area of HDPE modular pavement

The development of stromwater management usually promote to provide the safe passage of stromwater. However physical modelling need expensive laboratory experiments. Due to that this numerical study is performed to study the flow within storage area of HDPE modular pavement. This paper studied and compared the infiltration rate of diagonal modular and conventional pavement (control), determined the velocity magnitude and pressure of modular pavement at various rainfall intensities. FLOW-3D was used to run a simulation on a porous media flow model using the Navier-Stokes equation. Real rainfall data of Malaysia was used as the model inputs to get better analysis of pavement design. The present findings showed that storage area modular pavement has lower fraction of fluid than control, which means that it has greater holding capacity and capable to capture all the rainfall volume from 5mm/h to 85mm/h. Besides, rainfall intensity has a strong influence on velocity magnitude and pressure. The HDPE diagonal modular pavement strong enough to sustain with an increasing of velocity magnitude and pressure during extreme rainfall. Therefore, HDPE modular pavement indicates a better water interception capacity than conventional pavement. FLOW-3D helps the critical analysis of pavement design process and useful as supplementary tool