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

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

The accounting and financial model from the perspective of micro, small, medium enterprises: does the concepts of knowledge really matter?

This paper explores the financial and accounting model in Micro Small Medium Enterprises (MSMEs) located in East Java Indonesia. The growing number of MSMEs has failed to meet good standard in business management. Data shows that 15% of MSMEs in Indonesia had good performance while others were categorized in stagnant and lower performance (Statistik Department Koperasi dan UKM Jatim, 2016). The common cause of MSME failure is the lack of managerial skill and experience (Maes et. al, 2014); the lack of entrepreneurial orientation and strategic planning practices (O’Rogan, 2002; Coleman, 2007). The condition relates to financial management that becomes core problem as there have been numerous entrepreneurs exclude recording of accounting transaction in business process to make decision. Accordingly, this study aims to observe a whole picture of financial recording and reporting in decision-making which would be based on qualitative method allied with the use of interviews with owners of MSMEs in Malang, Tulungagung and Banyuwangi. The result of the study showed that the determinant of products/services’ price exclude costs component but MSMEs still achieve high profit. Additionally, the entrepreneurs of MSMEs consider profit as: a) cash balance to make investment in land and building; b) cash balance for travelling; c) cash balance to purchase business equipment and personal belonging; d) cash balance to finance family studies.Other findings also reveal that MSMEs still have outstanding performance and are able to obtain Bank credit without Financial Statement produced

Using Seawater Reverse Osmosis (SWRO) Technology in Seawater Desalination Processes

Water is one of the basic needs for human life, including for people living on the coast. It is difficult to get clean water for consumption because most coastal areas are affected by sea conditions that have high salinity. In order to be consumed, the saline water must be desalinated. Desalination is a process to convert saline water into fresh water. One such desalination technology is using reverse osmosis (RO). The purpose of this study was to determine the process of desalination of seawater into freshwater using the seawater reverse osmosis (SWRO) method. The method used in this research is observation, which is to see directly the stages of the desalination process of seawater into fresh water. The data was obtained in the form of primary data from observations and secondary data from the literature to support primary data. Analysis of the data used in the form of descriptive analysis by describing each stage carried out in the SWRO process. The results showed that the seawater desalination process using SWRO technology had 14 stages. These stages include; intake, raw water pump, raw water reservoir, UF feed pump, Automatic screen, ultrafiltration, UF water reservoir, RO feed pump, HPP & booster, RO membrane, RO water reservoir, permeate pump, chlorine analyzer, product water. In developed and developing countries, SWRO units have been widely used, because by processing seawater into freshwater, there are many benefits for the life cycle and it is environmentally friendly. It also maintains underground fresh water so that it can provide plant life, and trees that provide us with clean oxygen for our lives

Pelatihan Pengendalian Risiko pada Keselamatan Kerja di Jasa Binatu

Laundry services are essential to support other industries, such as tourism and health. Hospitals, hotels, and restaurants are customers of the laundry industry. Occupational health and safety risks in the laundry sector have become a government concern through the Ministry of Health of the Republic of Indonesia issuing the Hospital Laundry Ergonomics Guide. This activity aims to provide knowledge regarding occupational safety risk control for the laundry service industry. Workers in this sector face risks of ergonomics and chemical hazards. Ergonomics risk comes from lifting and transporting linen material in sorting, washing, and drying activities up to the final process. Workers need to be given the insight to care about safety and how to control the hazards they face. By carrying out this activity, it is hoped that participants will become more aware of occupational safety risk control to improve their quality of life.Layanan binatu sangat penting sebagai penunjang industri lain seperti industri pariwisata dan kesehatan. Rumah sakit, hotel, dan restoran adalah pelanggan dari industri binatu. Risiko kesehatan dan keselamatan kerja di bidang binatu menjadi perhatian pemerintah melalui Kementerian Kesehatan Republik Indonesia dengan diterbitkannya Panduan Ergonomi Laundry Rumah Sakit. Tujuan dari kegiatan ini adalah untuk memberikan pengetahuan kepada pengelola dan pekerja jasa binatu mengenai pengendalian risiko keselamatan kerja. Pekerja di sektor ini menghadapi risiko bahaya ergonomi dan kimia. Risiko ergonomi berasal dari kegiatan angkat dan angkut material linen pada aktivitas sortir, pencucian, pengeringan sampai dengan proses akhirnya. Pekerja perlu diberikan wawasan untuk peduli pada keselamatan dan bagaimana mengendalikan bahaya yang dihadapinya. Dengan dilaksanakannya kegiatan ini, diperoleh hasil pengabdian bahwa peserta menjadi lebih memahami pengendalian risiko keselamatan kerja, sehingga kualias hidup mereka dapat meningkat

Studi Timbulan, Komposisi dan Karakteristik Sampah Institusi di UPN Veteran Yogyakarta

UPN “Veteran” Yogyakarta does not apply a sustainable solid waste management system. Waste is only carried out by storing, collecting, and transporting to TPA Piyungan. The purpose of this study was to determine the generation, composition and characteristics of waste and to provide recommendations for sustainable waste management strategies on the UPNVY campus. The method of measuring waste generation and composition refers to SNI 19-3964-1994. Waste characteristics were analyzed by proximate test and ultimate test. The results of the survey and measurements showed that the waste generation at UPNVY was 135.45 kg/day covering Campus I Condong catur at 96.66 kg/day and Campus II Babarsari at 37.79 kg/day. The composition of waste consists of organic waste (24.840%), paper (23.499%), soft plastic (7.450%), hard plastic (5.673%), plastic bag (9.129%), metal (1.294%), glass (1.392%), hazardous waste (0.512%), other waste (9.289%), and residue (16.922%). The proximate test showed that the highest moisture content was in food waste, the highest volatile content and calorific value were found in hard plastic. Meanwhile, the lowest ash content in soft plastic and the lowest fixed Carbon content was owned by plastic bag. For the ultimate test, plastic waste has the highest C and H content. The recommended sustainable waste management strategies are waste reduction and sortation; provision of sorted trash cans, processing of organic waste into compost; and construction of 3R TPS

Pengaruh Ukuran Perusahaan, Ukuran KAP, Klasifikasi Industri, Laba Rugi Perusahaan Terhadap Audit Delay

Timeliness of financial statement is crucial because the effectiveness of decision making on business relies on how company can publish audited financial statement on time. The circumstance might be affected by the time duration of audit proccess Wich signifies that theree is a period between the date of financial statement and the date of audited financial statement which refers to audit delay. Several Factor including the size of company, the size of audit firm, the Classification of Industry and profit or loss might influence from the size of company, the size of audit firm and profit or loss to audit firm. Meanwhile, the clasification of industry has an effect to audit delay, It is argued that internal control system and professionalism of auditors highly contribute to publication time of financial statement ragardless the size of company and audit firm. In addition, the demand from stakholders, rules form capital market and financial institution supervisory board ( Bapepam) and the Indonesia Accounting Standards (SAK) have enforce companies to publish financial statement on timelines basis regadless the profit earned or the loss sufferd. Keyword : Audit delay, the size of company, the size of audit firm, classification of industry, profit and loss, timelines

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.</em

BUSINESS RISK MANAGEMENT AND ENVIRONMENTAL COMPLIANCE: A REVIEW OF SHELL OIL SPILLS IN SYDNEY HARBOUR AUSTRALIA

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 effectivesocial 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.Keywords: Business Risk, Risk Management, Risk Management Cycle, Environmental Risk Managemen

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’ 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’health and communities’ job. Different stakeholders’ 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.</em