Pengaruh Insentif dan Pemantauan : Dampak terhadap Orientasi Keuangan dan Non-keuangan dalam Penganggaran Modal

This research aimed to investigate the influence of incentive and monitoring provided to the decision maker that impacted on finance and non-finance orientation in budget planning. The independent variable in this study was incentive and monitoring in budget planning focusing on the project recommendation selection. While the dependent variable was finance and non-finance orientation in budget planning. The research employed an experimental method using descriptive statistics analysis applying a case study approach. The analysis involved multinomial logistics regression using a statistics computer application. The result of this study indicated that the decision maker did not provide significant evidence that s/he made a high emphasis on the finance and non-finance orientation without incentive and monitoring. However, the decision maker receiving private incentive emphasized highly on cash inflows and a low emphasis on cash outflows, or vice versa

Testing limits to airflow perturbation device (APD) measurements

<p>Abstract</p> <p>Background</p> <p>The Airflow Perturbation Device (APD) is a lightweight, portable device that can be used to measure total respiratory resistance as well as inhalation and exhalation resistances. There is a need to determine limits to the accuracy of APD measurements for different conditions likely to occur: leaks around the mouthpiece, use of an oronasal mask, and the addition of resistance in the respiratory system. Also, there is a need for resistance measurements in patients who are ventilated.</p> <p>Method</p> <p>Ten subjects between the ages of 18 and 35 were tested for each station in the experiment. The first station involved testing the effects of leaks of known sizes on APD measurements. The second station tested the use of an oronasal mask used in conjunction with the APD during nose and mouth breathing. The third station tested the effects of two different resistances added in series with the APD mouthpiece. The fourth station tested the usage of a flexible ventilator tube in conjunction with the APD.</p> <p>Results</p> <p>All leaks reduced APD resistance measurement values. Leaks represented by two 3.2 mm diameter tubes reduced measured resistance by about 10% (4.2 cmH₂O·sec/L for control and 3.9 cm H₂O·sec/L for the leak). This was not statistically significant. Larger leaks given by 4.8 and 6.4 mm tubes reduced measurements significantly (3.4 and 3.0 cm cmH₂O·sec/L, respectively). Mouth resistance measured with a cardboard mouthpiece gave an APD measurement of 4.2 cm H₂O·sec/L and mouth resistance measured with an oronasal mask was 4.5 cm H₂O·sec/L; the two were not significantly different. Nose resistance measured with the oronasal mask was 7.6 cm H₂O·sec/L. Adding airflow resistances of 1.12 and 2.10 cm H₂O·sec/L to the breathing circuit between the mouth and APD yielded respiratory resistance values higher than the control by 0.7 and 2.0 cm H₂O·sec/L. Although breathing through a 52 cm length of flexible ventilator tubing reduced the APD measurement from 4.0 cm H₂O·sec/L for the control to 3.6 cm H₂O·sec/L for the tube, the difference was not statistically significant.</p> <p>Conclusion</p> <p>The APD can be adapted for use in ventilated, unconscious, and uncooperative patients with use of a ventilator tube and an oronasal mask without significantly affecting measurements. Adding a resistance in series with the APD mouthpiece has an additive effect on resistance measurements, and can be used for qualitative calibration. A leak size of at least the equivalent of two 3.2 mm diameter tubes can be tolerated without significantly affecting APD measurements.</p

Implementasi Encoder Dan Decoder Cyclic Redundancy Check Pada TMS320C6416T

CRC merupakan metode yang paling populer digunakan saat ini karena kemampuanya paling baik dalam mendeteksi error. Pada Tugas Akhir ini memaparkan bagaimana CRC diimplementasikan pada TMS320C6416T. Evaluasi yang akan diteliti yaitu kinerja proses encoder dan decoder CRC sebagai fungsi Eb/No dari error per blok melalui kanal ideal AWGN dengan modulasi BPSK serta melihat seberapa besar kemampuan CRC dalam mendeteksi kesalahan. Pengujian yang dilakukan melalui simulink matlab dan implementasi secara real ke dalam TMS320C6416T. Adapun kode CRC yang dipilih yaitu CRC-8 dan CRC-16 dimana pada implementasi pada TMS dilakukan pengiriman sebesar 100.000 bit dalam 12.500 frame. Hasil pengujian yang diperoleh yaitu jumlah error yang dideteksi pada CRC-8 rata-rata jumlah error adalah 2.750 frame dan rata-rata jumlah error bit informasi 1.957 bit. Sedangkan untuk CRC-16 rata-rata jumlah error adalah 3.520 frame dan rata-rata jumlah error per bit informasi yaitu 1.971 bit. Dari pengujian membuktikan bahwa kemampuan CRC-16 dalam menjaga keamanan data bit informasi jauh lebih baik dibandingkan dengan CRC-8

Pengaruh Penambahan Konsentrasi Ag2S Terhadap Komposit Konduktor (Ag2S)x(Na3PO4)1-x (X = 0,1 - 0,5 )

Komposit konduktor (Ag2S)x(Na3PO4)1-x dibuat dengan metalurgi serbuk dengan mencampurkan serbuk Ag2S dengan Na3PO4, dikompaksi dengan tekanan 48,26.106 N/m2 dan diameter 1,5.10-2 m. Komposit konduktor (Ag2S)x(Na3PO4)1-x dilakukan pemanasan pada suhu 150 °C selama 5 jam. Penentuan struktur kristal (Ag2S)x(Na3PO4)1-x dilakukan dengan teknik difraksi sinar- x. Analisis puncak difraksi sinar-x pada komposit konduktor (Ag2S)x(Na3PO4)1-x menunjukkan struktur Ag2S dan Na3PO4. Pengukuran konduktivitas komposit konduktor (Ag2S)x(Na3PO4)1-x dilakukan dengan alat LCR-meter pada frekuensi 0,1 Hz sampai dengan 100 kHz. Konduktivitas komposit konduktor (Ag2S)x(Na3PO4)1-x naik dan impedansinya turun seiring dengan naiknya konsentrasi Ag2S. Analisis morfologi permukaan komposit konduktor (Ag2S)x(Na3PO4)1-x dilakukan dengan mikroskop elektron, hasil menunjukkan terjadi Perubahan seiring dengan bertambahnya konsentrasi Ag2S

Adsorption of Pb2+ and Ni2+ Ions by γ-Fe2o3/fe3o4 Nanoparticle

Adsorption of Pb2+ and Ni2+ heavy metal ion by precipitated γ-Fe2O3/Fe3O4 was carried out. The purpose of this study is to determine adsorption capacity of γ-Fe2O3/Fe3O4 nanoparticle on Pb2+ and Ni2+ heavy metal ions. The varied parameters are pH solution, adsorption time and concentration of Pb2+ and Ni2+ in feed solution. Adsorbed ions were analyzed by using AAS (Atomic Absorption Spectrophotometer). The optimal condition is feed solution at pH 6.0 with adsorption time of 90 minutes to 120 minutes and feed solution concentration of 50 mg/L for Pb2+ and 25 mg/L for Ni2+ onto 50 mg adsorbent. The adsorption efficiency on optimum condition is 100% for Pb2+ and Ni2+ with adsorption capacity of 37.73585 mg/g and 18.51852 mg/g absorbent respectively

Penerapan sistem informasi akuntansi manajemen terhadap pengendalian kualitas produk pada Holland Bakery Manado

Holland Bakery is a brand for modern bakery franchise networks with premium quality. Holland Bakery was first established in 1987 in Jakarta, under the auspiece of PT. Mustika Citra Rasa. Holland Bakery is the only Disney character licensee bakery in Indonesia. Holland Bakery has 22 branches that manage more than 400 outlets and will continue to be expanded nationally to other cities. The purpose of this research is to analyze the application of Management Accounting Information System to Product Quality Control in Holland Bakery Manado. This type of research is qualitative descriptive research. Based on the result of research that has been done, in the process of applying Management Accounting Information System to Product Quality Control in Holland Bakery Manado, researchers found their application of Total Quality Management in their business activities. With the exixtence of TQM in its business processes, the company can run smoothly and show positive results for the company

Synthesize Modification and Magnetic Characteristic Improvement of Fe/fe Oxide Core/shell Nanopartcle Produce by Borohydryde Reduction Reaction

Nanoparticle of Fe/Fe oxide core/shell structure with high magnetization values has been successfully sinthesized through reduction of FeCl3 by NaBH4 reductor, repeat washing in ethanol, heat treatment at 75 °C and vacuum atmosphere, followed by controlled oxidation with Trimethylamine N-Oxide (TMNO). Morphological structure of the core/shell nanoparticles were evaluated from the image observed with Transmission Electron Microscope (TEM), magnetic properties through the hysteresis curve measured by Vibrating Sample Magnetometer (VSM) while the phase were analysed fromits X-Ray diffraction patterns. Magnetic characteristics of the nanoparticles are found to be affected by the condition of washing process to remove residual phase reactants and heat treatment conditions for the completion of core formation. Too long heating tend to lowered the magnetic properties due to increasing of FeB and Fe2B minor phases. During oxidation process, beside formation of Fe oxide shell on the surface of Fe core, reduction of these minor phases was also proceed and resulted in enhanced ofmagnetic properties. Optimal characteristics of nanoparticle with a crystalline size of ~ 8 nm within Fe core of < 30 nm particle size and Fe oxide shell of ~ 3 nm thickness with saturation magnetization Ms ~ 130 emu/g obtained in the synthesis with 15x washing steps followed by heat treatment at 4 hours

Mechanical Properties, Microstructure and Magnetic Properties of Composite Magnet Base on Sro.6fe2o3 (Srm)-thermoplastic and Thermoset Polymer

The use of magnets in industrial applications do not always require high magnetic properties. Therefore, the use of polymer as a matrix that serves as a binder can be applied to obtain lightweight, flexible and cheap compositemagnet. This report discuss composite magnet base on SrO.6Fe2O3 (SRM)-thermoplastic and thermoset polymer. Thermoplastic polymer consist of polypropylene (PP) type of PP2 and PP10 and polyethylene (PE) type of LDPE were used. For thermoset polymer, epoxy and polyester were used. Synthesis of composite magnet based on thermoplastic polymer (PP2, PP10, LDPE) were carried using the blending method, while the thermoset composites magnet using casting method. Thermoplastic composite magnets were prepared with compositions of 50, 41, 38, 33 and 29 %weight of SRM with the blending temperature of 160 °C for LDPE and 180 °C for PP2 and PP10. For thermoset composite magnets, the compositions were 30, 40, 50 and 60% by weight of SRM. The mechanical test conducted include tensile strength and elongation at break. Microstructure on the surface of the composite materials were observed using SEM (Scanning Electron Microscope) and the magnetic properties were measured using VSM (Vibrating Sample Magnetometer). The SEM results showed the formation of flat shape powder particle with size of 1.6 µm. In general, the mechanical properties of polypropylene polymer composite magnet are better than that using polyethylene (LDPE) binder. For polypropylene binder PP10 is better than PP2. Magnetic properties are not significantly affected by the change of polymer or binder types