Karakteristik Kimia dan Fisikia Pempek Lenjer dengan Perbandingan Ikan Seluang dan Metode Pemasakan

The scarcity of belida fish and snakehead fish as raw materials for pempek is due to the not-yet-optimal cultivation efforts being carried out, and belida fish are protected or prohibited from being caught, causing the price of these fish more expensive. Pempek entrepreneurs replace it with sea fish such as mackerel, parang-parang fish, and other types of sea fish, but the taste and aroma of the pempek produced are slightly fishy. This problem causes the need to use alternative freshwater fish, including seluang fish. The method of solving the problem is to research making pempek with a ratio of seluang fish consisting of (S1) = 40% seluang fish: 60% tapioca flour, (S2) = 50% seluang fish: 50% tapioca flour, (S3) = seluang fish 60%: 40% tapioca flour with the cooking method (M1) = steaming method and M2 = boiling method. The results of research on the average pempek protein content ranged from3.23% to 8.51%, fat content from 2.10% to 4.44%, calcium levels from 157.33 mg/10 g to 224.00 mg/100 g, and the average elasticity from 0.4 gF to 2.10 gF. The conclusion of the research results showed that pempek lenjer with a ratio of seluang S3 (60% seluang fish with 40% tapioca flour) and cooking method M1 (steaming) had a very significant effect on protein content, fat content, calcium levels, and elasticity. The highest protein, fat, and calcium content, respectively 8.51%, 4.44%, and 224 mg/100 g, were found in S3M1 (60% seluang fish with 40% tapioca flour and boiling method). In comparison, the highest chewiness was in S1M1 (40% seluang fish with 60% tapioca flour and steaming)

Firm’s Characteristics, Corporate Governance Quality and Corporate Social Responsibility Disclosure

Corporate Social Responsibility (CSR) has been internationally implemented in business activity. It is proven by many international standards, which had been issued and adopted by several companies. Implementation of CSR in Indonesia has been regulated in regulations number 40 year of 2007, however that regulation does not regulate any quantities of CSR that companies must do. This study attempts to investigate effect of company characteristics (company size (SIZE), company age (AGE), and profitability (PRO)), Good Corporate Covernance (GCG) are proxied by board of commissioner quality (BCQ) and audit committee quaality (ACQ) on CSR disclosure (CSRD). The samples are 25 mining companies listed in Indonesia Stock Exchange (IDX) period 2011 – 2013 and the company has reported their social responsibility in annual reports. The sample was selected by using of purposive sampling technique. Results indicate that BCQ has significant influence on CSRD. However, SIZE, AGE, PRO and ACQ found to have no effect on CSRD

Firm's Characteristics, Corporate Governance Quality and Corporate Social Responsibility Disclosure

Corporate Social Responsibility (CSR) has been Internationally implemented in business activity. It is proven by many International standards, which had been issued and adopted by several companies. Implementation of CSR in Indonesia has been regulated in regulations number 40 year of 2007, however that regulation does not regulate any quantities of CSR that companies must do. This study attempts to investigate effect of company characteristics (company size (SIZE), company age (AGE), and profitability (PRO)), Good Corporate Covernance (GCG) are proxied by board of commissioner quality (BCQ) and audit committee quaality (ACQ) on CSR disclosure (CSRD). The samples are 25 mining companies listed in Indonesia Stock Exchange (IDX) period 2011 – 2013 and the company has reported their social responsibility in annual reports. The sample was selected by using of purposive sampling technique. Results indicate that BCQ has significant influence on CSRD. However, SIZE, AGE, PRO and ACQ found to have no effect on CSRD

Pengenalan Akuntansi Bagi Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir

UMKM di Indonesia merupakan salah satu soko guru perekonomian Indonesia selain koperasi. Perkembangan jumlah UMKM dari tahun ke tahun semakin bertambah, namun hanya sedikit UMKM yang mengalami perkembangan dalam hal kinerja keuangannya. Hal ini dikarenakan UMKM masih memiliki pengetahuan yang lemah dalam proses pencatatan akuntansi dan kesadaran yang rendah tentang pentingnya informasi akuntansi dalam dunia usaha. Oleh karena itu, kegiatan pengabdian masyarakat berupa pelatihan pengenalan akuntansi sederhana bagi UMKM masih sangat diperlukan. Pelatihan ini ditujukan bagi pelaku UMKM yang ada di Desa Kota Daro Kecamatan Ogan Ilir. Pelaksanaan kegiatan dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Hasil dari kegiatan ini menunjukkan bahwa pelaku UMKM di Desa Kota Daro dalam menjalankan usahanya cenderung tidak melakukan praktik akuntansi. Beberapa pelaku UMKM di Desa Kota Daro juga ada yang belum paham tentang akuntansi dan apa tujuan pembuatan laporan keuangan. Kegiatan pengabdian masyarakat ini membantu memberikan himbauan, motivasi dan pengetahuan kepada seluruh pelaku UMKM di Desa Kota Daro untuk menerapkan praktik akuntansi sederhana dalam kegiatan usaha mereka sehingga mereka dapat meningkatkan kinerja keuangan usaha mereka

Economic analysis of grid-connected hybrid photovoltaic-wind system in Malaysia

Solar and wind are alternative energy resources which are clean, inexhaustible and environmentally friendly. This study aims to conduct an economic analysis of a grid-connected hybrid PV-wind system in Kuala Terengganu, Malaysia. The system configurations comprise of grid-only, PV-grid and PV-wind grid system for a small-scale grid connected house with an annual energy consumption of 8.2125MWh. HOMER Simulation tool was used for the analysis. Assessment criteria include net present cost (NPC) and payback period. The finding shows that PV-wind-grid system has the lowest NPC of RM14980 which is approximately 16% lower than the NPC of PV-grid system configuration. Sensitivity analysis were also conducted and result shows that the feed-in-tariff rate for hybrid PV-wind-grid system must be at least RM1.80 to obtain a payback period as competitive as PV-grid system. It is concluded that grid-connected hybrid PV-wind system is the most viable choice economically

An investigation of TIG welding parameters on microhardness and microstructure of heat affected zone of HSLA steel

Nowadays a wide variety of metal joining methods are used in fabrication industries. In this study, the effect of various welding parameters of the TIG welding process on microhardness, depth, and microstructure of the heat-affected zone (HAZ) of L450 HSLA steel and optimizing these process parameters following Taguchi experimental design was investigated. The microhardness tended to increase significantly with the increase of welding speed from 1.0 to 2.5 mm/s whereas the width of HAZ decreased. The current and arc voltage was found to be less significant in relative comparison. Microstructures of the welded samples were also studied to analyze the changes in the microstructure of the material in terms of ferrite, pearlite, bainite, and martensite formations. Welding speed was found to be the most significant factors leading to changes in microhardness and metallurgical properties. The increase of welding heat input caused an increase in width (depth) of HAZ and the growth of prior austenite grains and then enlarged the grain size of coarse grain heat affected zone (CGHAZ). However, the amount of martensite in the HAZ decreased accompanied by an opposite change of paint. It was observed that the hardness properties and the microstructural feature of HAZ area was strongly affected by the welding parameters

Optimal hybrid renewable energy design in autonomous system using Iterative-Pareto-Fuzzy technique

The intermittent resources which cause fluctuations in the power generated by photovoltaic (PV) and wind turbine (WT) system made the optimal design for these resources essential, especially for an autonomous system. Therefore, this paper aims to obtain the best combination size between the hybrid PV-WT-battery system that yields minimum cost and maximum reliability. In addition to that, the minimization of unutilized surplus power is also being considered as one of the design objectives. An Iterative-Pareto-Fuzzy (IPF) technique is used to obtain the best compromised solution between all the design objectives. Results show that the inclusion of unutilized surplus power criteria gave different set of Pareto points to the system and provided a different result for the best compromised solution. The total cost of the hybrid system is lower when the minimization of unutilized surplus power criteria is taken into account in the analysis