Business Risk Management and Environmental Compliance: a Review of Shell Oil Spills in Sydney Harbour Australia

A business risk has been an inherent part of companies' activities nowadays. It relates to threats and opportunities which make a majority of companies manage the risk. The business risk also has been concerned by public particularly in term of environmental risk. A failure to manage the environment may result in negative reactions from public. The negative reactions are predicaments for company's economy. Therefore, companies have also considered the significance of the environmental risk management. An example of these companies is Shell Oil Company which suffered environmental issue in 1999. Accordingly, this paper aims to evaluate the risk management conducted by the Shell Company which focuses on company's effort to maintain good relationship with stakeholders in its environmental risk management. There were determinant factors in the successful risk management. The first factor is an efficient and effective implementation of risk management cycle. Secondly, a practice of risk management phase. The third factor is effective social activities. The fourth factor is a significance of risk management application since the establishment of company. The fifth factor is an importance of efficient and effective communication with stakeholders. Finally, a substantial contribution from media is prominent aspect in company's risk management

Towards Systems Thinking in Ethical Management to the Environment: a Solution for Conflict of Interest

Multiple stakeholders refer to different interests that are vulnerable to create conflict of interest. The condition requires an effective management to satisfy stakeholders without ignoring ethical practices to the environment. It demands systems thinking which makes companies realise that their activities influence stakeholders whilst stakeholders\u27 actions have impact on companies. However, several companies preclude the systems thinking which gives consequence to unsolved conflict and even creates worse problems. Gunns Limited Company Australia (Gunns) is one of example ofthese companies.Gunnsactivities in the Tasmania forest generated public criticisms because Gunns was considered as a firm that deterioratedthe environment, humans\u27health and communities\u27 job. Different stakeholders\u27 views on this case might lead to environmental safety or environmental destructions. With this background, this essay attempts to analyzethe application of systems thinking (under stakeholder theory) in the process of ethical management to the environment in order to solve the conflict of interests. Hopefully, this paper will significantly contribute to overcome similar issues in Indonesia and also contributes to further researches related to systems thinking as a solution for conflict of interest

Business Development Strategy for Kopi Kita MSME in Purbolinggo East Lampung Based on SWOT Analysis

Kopi Kita is one of the MSME that processes coffee beans into ground coffee. The challenge faced by SMEs is the intense business competition. Therefore it is necessary to formulate the right strategy to overcome this challenge based on the strengths, weaknesses, opportunities and threats that the company has. The purpose of this research is to examine and find out internal and external factors in the company and formulate and obtain relevant business development strategies to be applied to Kopi Kita, Purbolinggo, Lampung. The research method was carried out by observation, interviews, and literature study, while the data were analyzed using the SWOT method. The results of the study show alternative strategies for developing Coffee SME businesses are 1) maintaining and improving product quality, 2) maintaining product price stability, 3) increasing product marketing through digital media, 4) collaborating with the government in providing production facilities and infrastructure, 5) fixing the packaging, 6) maintaining product price stability and highlighting the characteristics and variety of products owned, 7) highlighting the composition contained in the product, 8) implementing rewards and punishment for employees

RANCANG BANGUN SISTEM KENDALI SUHU PADA PENETAS TELUR AYAM BERBASIS JAVA MENGGUNAKAN FUZZY LOGIC CONTROL

Suhu merupakan salah satu faktor utama dalam penetasan telur ayam. Penetasan telur ayam yang ada sekarang ini banyak dijumpai yakni menggunakan lampu sebagai pemanas di dalam ruang tetas dengan kendali on/off. Tujuan dari penelitian ini adalah pembuatan prototype sistem kendali suhu penetas telur ayam berbasis java menggunakan fuzzy logic control. Menggantikan kendali on/off yang ada dengan fuzzy logic control dan menggunakan elemen pemanas sebagai pengganti lampu pijar. Metode yang digunakan dimulai dengan study literature, perancangan hardware dan software, pembuatan hardware dan software, pengujian alat, pengambilan data dan analisa. Pengujian yang dilakukan meliputi pengujian sensor LM35DZ, pengujian fuzzy logic control method sugeno dan pengujian respon sistem. Dari penelitian ini telah dihasilkan sistem kendali suhu berbasis java dengan pemanas menggunakan elemen pemanas dan menggunakan fuzzy logic control dengan pencapaian respon sistem pada kondisi steady state dengan setting point 38°C membutuhkan waktu 1.084,9 detik (18,08 menit). Sedangkan pada setting point 39°C membutuhkan waktu 1.083,04 detik (18,05 menit). Waktu yang dibutuhkan respon sistem dalam mencapai kondisi steady state ketika mendapat gangguan membutuhkan waktu 126.9 detik (2,115 menit)

Aktivitas Antioksidan Sirup Kombinasi Ekstrak Kulit Manggis Dan Daun Sirsak Dengan Penambahan Variasi Konsentrasi Gula Pasir

Mangosteen rind is a waste of mangosteen fruit during this utilization is still in the form of product diversification.. In a study mangosteen rind contains xanthones, mangostin which is a new type of histamine, but it also has antiinflammatory activity of mangosteen peel and antioxidants.. Other plants that can be used as a source of antioxidants is soursop with soursop leaf content were found to contain saponins, tannins, flavonoids, and glycosides. In this study aims to determine the antioxidant activity, oragonoleptik testing and acceptance of society towards syrup combination of mangosteen peel extract and soursop leaves.. The study design using the experimental method with completely randomized factorial design that is a factor of 1 combination of mangosteen peel extract and extract of soursop leaf with F1 ratio: 75%: 25%, F2: 50%: 50% and F3: 25%: 75%. Factor 2 is the concentration of sugar that is G1: sugar concentration of 80%, G2: 90% sugar concentration. From the research that has been conducted on the highest antioxidant activity assay F2G1 treatment is 71.76%. In F1G1 treatment is the most preferred treatment Mindless panelists have attractive color, sweet taste and not air scent of rotten with mangosteen skin ratio and soursop leaves 75: 25% and variations in sugar concentration of 80%. From this research proves the effect of sugar concentration of the syrup of antioxidant activity, organoleptic and acceptance in the community

Analisis pengaruh inflasi, kurs dan jumlah uang beredar terhadap indeks harga saham gabungan (studi pada ihsg di bei periode 2013 – 2017)

Perubahan Makroekonomi di Indonesia akan mempengaruhi perekonomian Indonesia dan seluruh industri yang ada. Pasar modal (capital market) merupakan salah satu sarana yang efektif dalam pembentukan modal dan alokasi dana yang diarahkan untuk meningkatkan partisipasi masyarakat dalam menunjang pembangunan, serta pembiayaan nasional guna mendorong pertumbuhan ekonomi dan peningkatan kesejahteraan masyarakat. Di dalam pasar modal, IHSG sangat berperan penting karena indeks ini bisa menjadi barometer kesehatan ekonomi di suatu negara. Penelitian ini ditujukan untuk menguji pengaruh Inflasi, Kurs, dan Jumlah Uang Beredar terhadap Indeks Harga Saham Gabungan Periode 2013-2017. Teknik analisis data yang digunakan adalah regresi linier, sementara uji hipotesis menggunakan uji-t serta uji-F dengan tingkat signifikansi 5%. Pengujian asumsi klasik yang digunakan dalam penelitian ini meliputi uji normalitas, multikolinearitas, heteroskedastisitas dan autokorelasi. Secara parsial penelitian yang telah dilakukan menghasilkan bukti bahwa Inflasi dan Kurs tidak berpengaruh signifikan terhadap Indeks Harga Saham Gabungan. Sementara itu Jumlah Uang Beredar berpengaruh signifikan terhadap Indeks Harga Saham Gabungan. Secara simultan terdapat pengaruh yang signifikan antara Inflasi, Kurs, dan Jumlah Uang Beredar terhadap Indeks Harga Saham Gabungan (IHS

The Use of An Arduino Uno Ultrasonic Sensor in Desalination Equipment's Water Filling Control

A sensor called an ultrasonic sensor works by converting electrical quantities into physical quantities (sound) and vice versa. An Arduino Uno is required to activate the system's ultrasonic sensor. The reservoir's water level is determined using ultrasonic sensors. The purpose of this investigation is to learn how to put together, program, and utilize the HC-SR04 Arduino Uno ultrasonic sensor with the Arduino IDE (Integrated Development Environment) application. Controlling the water in the desalination system is required so that the water entering the reservoir does not waste or overflow and pollute the desalinated water. An ultrasonic sensor is attached to a seawater desalination system using the evaporation method, and the sensor is put on the edge of the evaporation pond in order to conduct experimental testing of the ultrasonic sensor on the device. The desalination tool can operate more efficiently and under control with the help of the HC-SR04 ultrasonic sensor by automatically filling the water in the evaporation pond. The sensor will automatically supply the water shortage when the seawater evaporates. Results of experimental observations made with the HC-SR04 ultrasonic sensor on an evaporation bath with three water filling cycles are available. so that after 7 days, 13% of the volume that was filled in the evaporation basin has evaporated

KARAKTERISTIK ORGANOLEPTIK DAN FISIKOKIMIA MINUMAN SERBUK DAUN KERSEN (Muntingia calabura) DAN DAUN BINAHONG (Anredera cordifolia) DENGAN PEMANIS STEVIA

Cherry leaves and binahong leaves have the potential to be processed into products in the form of powder drinks that have the potential as antioxidants, such as flavonoids, phenols, polyphenols, alkaloids, saponins and tannins. The purpose of this study was to determine the organoleptic and physico-chemical characteristics of powder drink made from cherry leaves (Muntingia calabura L.) and binahong (Anredera cordifolia) leaves with stevia (Stevia rebaudiana) leaf sweetener. The experimental design used a completely randomized design with two factors, namely the concentration of treatment of cherry leaves and binahong leaves 80%:0% (K1), 60%:20% (K2), 40%:40% (K3), 20%:60% (K4), 0%:80% (K5) with drying temperatures 55℃ (T1) and 60℃ (T2). The parameters in this study were organoleptic characteristic, water content, protein, fat, carbohydrates, antioxidants, total phenol, and solubility. Statistical processing using Two Way Analysis of variances (ANOVA) was continued with the Tukey test at a significant level of 0.05%. The results of the selected formulation K3T1, were significantly different from K3T2. The highest water content was 7.29% (K3T1), the highest fat was 0.46% (K3T2), the highest ash was 10.53% (K3T1), the highest protein was 12.39% (K3T1), the highest carbohydrate was 70.60% (K3T2), the highest %RSA was 75.80% (K3T1), the highest total phenol was 11.60% (K3T1), and the highest solubility was 46.00% (K3T2). The high antioxidant content in the K3T1 formulation can be used as an antioxidant-rich powder drink.Daun kersen dan daun binahong berpotensi untuk diolah menjadi produk berupa minuman serbuk yang berpotensi sebagai antioksidan, seperti flavonoid, fenol, polifenol, alkaloid, saponin dan tanin. Tujuan penelitian ini mengetahui karakteristik organoleptik dan fisiko-kimia minuman serbuk berbahan daun kersen (Muntingia calabura L.) dan daun binahong (Anredera cordifolia) dengan pemanis daun stevia (Stevia rebaudiana). Rancangan percobaan menggunakan rancangan acak lengkap dengan dua faktor yaitu perlakuan perbandingan konsentrasi daun kersen dan daun binahong 80%:0% (K1), 60%:20% (K2), 40%:40% (K3), 20%:60% (K4), 0%:80% (K5) dengan suhu pengeringan 55℃ (T1) dan 60℃ (T2). Parameter pada penelitian ini yaitu sifat organoleptik, kadar air, protein, lemak, karbohidrat, antioksidan, total fenol, kelarutan, uji organoleptik kesukaan mengunakan uji hedonik pada 30 panelis. Pengolahan data statistik dengan Two Way Analysis Of variances (ANOVA) dilanjut dengan uji tukey pada tingkat signifikan 0.05%. Data hasil uji kesukaan menyatakan formulasi K3T1 merupakan formulasi terpilih menurut tingkat kesukaan panelis dibandingkan dengan sampel K3T2. Hasil Formulasi terpilih K3T1, berbeda nyata dengan K3T2. Hasil kadar air tertinggi 7,29% (K3T1), lemak tertinggi 0,46% (K3T2), abu tertinggi 10,53% (K3T1), protein tertinggi 12,39% (K3T1), karbohidrat tertinggi 70,60% (K3T2), %RSA tertinggi 75,80% (K3T1), total fenol tertinggi 11,60% (K3T1), dan kelarutan tertinggi 46,00% (K3T2). Kandungan antioksidan yang tinggi pada formulasi K3T1 dapat dijadikan sebagai minuman serbuk kaya antioksidan

KARAKTERISTIK ORGANOLEPTIK DAN FISIKOKIMIA MINUMAN SERBUK DAUN KERSEN (Muntingia calabura) DAN DAUN BINAHONG (Anredera cordifolia) DENGAN PEMANIS STEVIA

Cherry leaves and binahong leaves have the potential to be processed into products in the form of powder drinks that have the potential as antioxidants, such as flavonoids, phenols, polyphenols, alkaloids, saponins and tannins. The purpose of this study was to determine the organoleptic and physico-chemical characteristics of powder drink made from cherry leaves (Muntingia calabura L.) and binahong (Anredera cordifolia) leaves with stevia (Stevia rebaudiana) leaf sweetener. The experimental design used a completely randomized design with two factors, namely the concentration of treatment of cherry leaves and binahong leaves 80%:0% (K1), 60%:20% (K2), 40%:40% (K3), 20%:60% (K4), 0%:80% (K5) with drying temperatures 55℃ (T1) and 60℃ (T2). The parameters in this study were organoleptic characteristic, water content, protein, fat, carbohydrates, antioxidants, total phenol, and solubility. Statistical processing using Two Way Analysis of variances (ANOVA) was continued with the Tukey test at a significant level of 0.05%. The results of the selected formulation K3T1, were significantly different from K3T2. The highest water content was 7.29% (K3T1), the highest fat was 0.46% (K3T2), the highest ash was 10.53% (K3T1), the highest protein was 12.39% (K3T1), the highest carbohydrate was 70.60% (K3T2), the highest %RSA was 75.80% (K3T1), the highest total phenol was 11.60% (K3T1), and the highest solubility was 46.00% (K3T2). The high antioxidant content in the K3T1 formulation can be used as an antioxidant-rich powder drink.Daun kersen dan daun binahong berpotensi untuk diolah menjadi produk berupa minuman serbuk yang berpotensi sebagai antioksidan, seperti flavonoid, fenol, polifenol, alkaloid, saponin dan tanin. Tujuan penelitian ini mengetahui karakteristik organoleptik dan fisiko-kimia minuman serbuk berbahan daun kersen (Muntingia calabura L.) dan daun binahong (Anredera cordifolia) dengan pemanis daun stevia (Stevia rebaudiana). Rancangan percobaan menggunakan rancangan acak lengkap dengan dua faktor yaitu perlakuan perbandingan konsentrasi daun kersen dan daun binahong 80%:0% (K1), 60%:20% (K2), 40%:40% (K3), 20%:60% (K4), 0%:80% (K5) dengan suhu pengeringan 55℃ (T1) dan 60℃ (T2). Parameter pada penelitian ini yaitu sifat organoleptik, kadar air, protein, lemak, karbohidrat, antioksidan, total fenol, kelarutan, uji organoleptik kesukaan mengunakan uji hedonik pada 30 panelis. Pengolahan data statistik dengan Two Way Analysis Of variances (ANOVA) dilanjut dengan uji tukey pada tingkat signifikan 0.05%. Data hasil uji kesukaan menyatakan formulasi K3T1 merupakan formulasi terpilih menurut tingkat kesukaan panelis dibandingkan dengan sampel K3T2. Hasil Formulasi terpilih K3T1, berbeda nyata dengan K3T2. Hasil kadar air tertinggi 7,29% (K3T1), lemak tertinggi 0,46% (K3T2), abu tertinggi 10,53% (K3T1), protein tertinggi 12,39% (K3T1), karbohidrat tertinggi 70,60% (K3T2), %RSA tertinggi 75,80% (K3T1), total fenol tertinggi 11,60% (K3T1), dan kelarutan tertinggi 46,00% (K3T2). Kandungan antioksidan yang tinggi pada formulasi K3T1 dapat dijadikan sebagai minuman serbuk kaya antioksidan

E-LEARNING-BASED TRAINING MODEL FOR ACCOUNTING TEACHERS IN EAST JAVA

The improvement of teachers competencies have been implemented through conventional training or “class” training. The model demands on high cost and limited participants. The survey result in East Java reveals that the majority of teachers seldom involve in training activities, meanwhile Information and Communication Technology (ICT) has been accessible and affordable in cell‟s coverage area. The availability of ICT facilities provides opportunities to implement e-learning-based training for teachers. This research aims to use a development research and a test model of effectiveness by using an action research. The result of development signifies that e-learning model should concern in the capabilities of participants in ICT (Direct and Indirect Model). In common, both models contains component of online class orientation, training session and learning evaluation. The result of study shows this model is able to improve the teachers‟ capabilities in Financial Accounting. Teachers with high capabilities in ICT are more easily adapted with e-learning, hence all processes might be implemented in online basis. Conversely, teachers with low abilities in ICT are vulnerable for failures in online training. Accordingly, an indirect training might be executed through a phase of ICT orientation and orientation of online class before conducting further phases in online training. The improvement of effectiveness in independent learning process requires a comprehensive content in e-learning and should be performed in sequential basis. Additionally, it is prominent to implement training at the same time with school schedule. Despite of the availability of ICT facilities at school, an academic sharing might be easily comprehended. Keywords: E-Learning, Teacher Training, Accountin