PENGARUH PEMAHAMAN SAK ETAP DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI

Penelitian ini bertujuan untuk mengetahui pengaruh Pemahaman SAK ETAP dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Koperasi di Kecamatan Langke Rembong. Jenis penelitian ini adalah penelitian kuantitatif. Data yang diperoleh melalui survey kepada karyawan Koperasi di bagian keuangan sebanyak 46 responden. Teknik analisis data yang digunakan adalah Uji Validitas, Uji Reliabilitas, Uji Regresi Linier Berganda dan Uji Hipotesis. Hasil penelitian menunjukkan pemahaman SAK-ETAP tidak berpengaruh terhadap Kualitas Laporan Keuangan dan Kompetensi Sumber Daya Manusia berpengaruh terhadap Kualitas Laporan Keuangan Koperasi. Secara simultan Pemahaman SAK-ETAP dan Kompetensi Sumber Daya Manusia berpengaruh terhadap Kualitas Laporan Keuanga

Exploring the role of fibre sizing to the fatigue of glass fibre composites using a novel, reliable micro-fatigue test

Single fibre micro-composite tests are among the most reliable methods for characterising the fibre–matrix interphase. To improve their versatility, this study utilises a well-characterised microbond setup in a cyclic loading case to create a so-called micro-fatigue test. The surface of the fibres is controlled to create two distinctive interphase types: a clean glass fibre surface, and a model sizing. The sizing improved the average interfacial performance in all tested cases, but the role of the sizing was most prominent in the fatigue lifetime of the microdroplet samples. Finite element analysis was used to evaluate the strain-rate dependency and heating related to the plastic deformation of the microdroplet samples in cyclic loading and predicted a well behaving experimental setup. The method offers a promising pathway for further studies on interfacial fatigue and the role of sizing in it.publishedVersionPeer reviewe