Pengaruh Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial (CSR Disclosure) Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei)

The purpose of this study was to examine the effect of ownership structure in terms of ownership and management of institutional ownership and company characteristics in terms of industry type and company size on disclosure of corporate social responsibility (CSR Disclosure) on companies listed on the Indonesia Stock Exchange (IDX) the period 2007-2009. Sample selection method used is Purposive Sampling of companies listed on the Indonesia Stock Exchange (BEI), in order to obtain a sample of 189 companies. Testing method used in this study was multiple linear regression model. The results of this study prove that the disclosure of corporate social responsibility (CSR Disclosure) is affected by ownership structure in terms of management ownership, institutional ownership and company characteristics in terms of industry type and company size

Modeling the effects of concentration of solid nanoparticles in liquid feedstock injection on high-velocity suspension flame spray process

This paper presents the effects of the concentration of solid nanoparticles in the liquid feedstock injection on the high-velocity suspension flame spray (HVSFS) process. Four different concentrations of solid nanoparticles in suspension droplets with various droplet diameters are used to study gas dynamics, vaporization rate, and secondary breakup. Two types of injections, viz. surface and group, are used. The group-type injection increases the efficiency of droplet disintegration and the evaporation process and reduces the gas cooling. The initiation of the fragmentation process is difficult for small droplets carrying a high concentration of nanoparticles. Also, smaller droplets undergo rapid vaporization, leaving clogs of nanoparticles in the middle of the barrel. For larger droplets, severe fragmentation occurs inside the combustion chamber. For a higher concentration of nanoparticles, droplets exit the gun without complete evaporation. The results suggest that, in coating applications involving a higher concentration of nanoparticles, smaller droplet sizes are preferred

Critical success and moderating factors effect in Indonesian Public Universities' business incubators

This study aims to examine the effect of critical success and moderating factors in Indonesian public universities' business incubators. The study of business incubators benefits university professors in their roles as managers and advisors, university faculty entrepreneurs and start-ups/tenants in the knowledge transfer and entrepreneurship learning processes, and government officials in effective policy making. For the universities, the incubators serve as a platform for the commercialization of their research efforts. The incubators assist the universities' stakeholders in fulfilling their newly identified responsibilities towards building the nation's economy and giving the faculty members and graduate students the chance to conduct research. Regarding the economic environment, the incubators help create job opportunities, increase the country's economic value, and reduce poverty. This research employed the quantitative method approach, and the data were analyzed using the IBM SPSS version 23 and Smart PLS version 3 statistical software packages. The samples of this research were comprised of 31 business incubator managers from Indonesian public universities. Although there have been previous models about critical success and moderating factors for business incubators in other countries, this study is the first that was conducted in Indonesia and found direct and indirect relationships between critical success factors and moderating success factors for Indonesian Public University Business Incubators. The results of the research demonstrated that good system and infrastructure showed a strong direct relationship with success factors and that information technology showed a strong relationship with the moderating factors, namely age and quality of facilities. Furthermore, mentoring and networking showed a strong relationship with the moderating factors good system and infrastructure and that university regulation had a strong relationship with moderating factor credit and rewards. Entry criteria, exit criteria, and funding support showed strong direct relationships to success factors. These findings could improve the management of business incubators in Indonesian Public Universities and allow them to more successful

Numerical analysis of multicomponent suspension droplets in high-velocity flame spray process

The liquid feedstock or suspension as a different mixture of liquid fuel ethanol and water is numerically studied in high-velocity suspension flame spray (HVSFS) process, and the results are compared for homogenous liquid feedstock of ethanol and water. The effects of mixture on droplet aerodynamic breakup, evaporation, combustion, and gas dynamics of HVSFS process are thoroughly investigated. The exact location where the particle heating is initiated (above the carrier liquid boiling point) can be controlled by increasing the water content in the mixture. In this way, the particle inflight time in the high-temperature gas regions can be adjusted avoiding adverse effects from surface chemical transformations. The mixture is modeled as a multicomponent droplet, and a convection/diffusion model, which takes into account the convective flow of evaporating material from droplet surface, is used to simulate the suspension evaporation. The model consists of several sub-models that include premixed combustion of propane-oxygen, non-premixed ethanol-oxygen combustion, modeling of multicomponent droplet breakup and evaporation, as well as heat and mass transfer between liquid droplets and gas phase

Numerical investigation of combustion and liquid feedstock in high velocity suspension flame spraying process

Over the last decade the interest in thick nano-structured layers has been increasingly growing. Several new applications, including nanostructured thermoelectric coatings, thermally sprayed photovoltaic systems and solid oxide fuel cells, require reduction of micro-cracking, resistance to thermal shock and/or controlled porosity. The high velocity suspension flame spray (HVSFS) is a promising method to prepare advanced materials from nano-sized particles with unique properties. However, compared to the conventional thermal spray, HVSFS is by far more complex and difficult to control because the liquid feedstock phase undergoes aerodynamic break up and vaporization. The effects of suspension droplet size, injection velocity and mass flow rate were parametrically studied and the results were compared for axial, transverse and external injection. The model consists of several sub-models that include pre-mixed combustion of propane-oxygen, non-premixed ethanol–oxygen combustion, modeling aerodynamic droplet break-up and evaporation, heat and mass transfer between liquid droplets and gas phase. Thereby, the models are giving a detailed description of the relevant set of parameters and suggest a set of optimum spray conditions serving as a fundamental reference to further develop the technology

Implementasi Penyajian Laporan Keuangan Berbasis SAK ETAP pada Koperasi di Palembang

Tujuan penelitian – This study has two main objectives; first, to investigate the implementation of SAK-ETAP based financial statements on cooperatives, second, to observe the constraints faced by cooperatives in implementing SAK-ETAP in the preparation of financial statements.Desain/Metodologi/Pendekatan – The analytical technique used in this research is qualitative which is descriptive comparative, means comparing the accounting treatment applied by the cooperatives with SAK-ETAP.Temuan – The results of this study indicate that SAK-ETAP has not been fully implemented in the preparation of the financial statements, from the 33 cooperatives as objects of this research, only 3 cooperatives have prepared the comprehensive financial statements.Keterbatasan penelitian – Tuliskan secara singkat apa yang menjadi keterbatasan pada penelitian ini, ini yang dapat menjadi pintu masuk penelitian berikutnya.Originality/value – The constraints faced by cooperatives are caused by limited human resources and lack understanding of the implementation of SAK-ETA

Numerical Investigation on Effects of Nanoparticles on Liquid Feedstock Behavior in High Velocity Oxygen Fuel (HVOF) Suspension Spraying

Suspension feedstock in high velocity oxy-fuel flame jets has opened a new area of research with great potential for advanced coatings. Understanding the suspension behavior in such a multidisciplinary process is a key factor in producing repeatable and controllable coatings. In this study, the effects of solid nanoparticles, suspended in liquid feedstock, on suspension fragmentation, vaporization rate and gas dynamics are investigated in the High Velocity Oxygen Fuel (HVOF) suspension spraying process by numerical modeling. The model consists of several sub-models that include pre-mixed combustion of propane–oxygen, non-premixed ethanol–oxygen combustion, modeling aerodynamic droplet break-up and evaporation, heat and mass transfer between liquid droplets and gas phase. Moreover, the thermo-physical properties of suspension (mixture of solid nanoparticles and liquid solvent) are calculated from theoretical models. The results show that small droplets carrying high nanoparticle concentrations develop higher surface tension and result in less fragmentation. The recommended ethanol droplet size at high nanoparticle loadings is found to be 50 μm due to the high evaporation rate in the mid-section of the nozzle. For larger droplets, severe fragmentation occurs inside the combustion chamber (CC) while complete evaporation takes place in the free jet region outside the gun

Numerical Analysis of Multicomponent Suspension Droplets in High-Velocity Flame Spray Process

The liquid feedstock or suspension as a different mixture of liquid fuel ethanol and water is numerically studied in high-velocity suspension flame spray (HVSFS) process, and the results are compared for homogenous liquid feedstock of ethanol and water. The effects of mixture on droplet aerodynamic breakup, evaporation, combustion, and gas dynamics of HVSFS process are thoroughly investigated. The exact location where the particle heating is initiated (above the carrier liquid boiling point) can be controlled by increasing the water content in the mixture. In this way, the particle inflight time in the high-temperature gas regions can be adjusted avoiding adverse effects from surface chemical transformations. The mixture is modeled as a multicomponent droplet, and a convection/diffusion model, which takes into account the convective flow of evaporating material from droplet surface, is used to simulate the suspension evaporation. The model consists of several sub-models that include premixed combustion of propane-oxygen, non-premixed ethanol-oxygen combustion, modeling of multicomponent droplet breakup and evaporation, as well as heat and mass transfer between liquid droplets and gas phase