PENGUJIAN KARAKTERISTIK PERPINDAHAN PANAS DAN FAKTOR GESEKAN PADA PENUKAR KALOR PIPA KONSENTRIK SALURAN ANNULAR DENGAN TWISTED TAPE INSERT WITH CENTRE WINGS

This research was conducted to examine the characteristics of heat transfer and friction factor in the annular channel concentric tube heat exchanger with twisted tape insert with centre wings. Flows in the inner tube and in annulus was counter flow. Working fluid in the inner tube was hot water which its inlet temperature was maintained at 60°C, whereas in the annulus was cold water at inlet temperatur of ± 27 o C. For comparison, inner tube tested without twisted tape insert (plain tube) and with classic twisted tape insert. Classic twisted tape insert and twisted tape insert with centre wings made of aluminum strip with a thickness of 0.7 mm, width 12.6 mm, which had a twist ratio of 3.8 and the pitch length of 48 mm. The attack angle of twisted tape with centre wings () was varied at 35 o , 60 o and 85 o . The research result showed that the inner tube with the addition of twisted tape insert with centre wings at the attack angle of wing, = 85 o produced the highest Nusselt number, pressure drop, friction factor and thermal performance. At the same Reynolds number (5,500-20,500), the addition of twisted tape insert with centre wings with the attack angle of wing, = 35 o , 60 o and 85 o into the inner tube increased the average Nusselt numbers were 19.21%, 27.80% and 47.90% compared to classic twisted tape insert, respectively. At the same pumping power, the addition of twisted tape insert with centre wings with the attack angle of wing, = 35 o , 60 o and 85 o into the inner tube increased the average Nusselt numbers were 6.41%, 9.86% and 20.47% compared to classic twisted tape insert, respectively. At the same Reynolds number (5,500-18,500), the addition of twisted tape insert with centre wings with the attack angle of wing, = 35 o , 60 o and 85 o into the inner tube tube has produced the average friction factor of 1.29; 1.30 and 1.53 times higher than compared to classic twisted tape insert, respectively. The addition of classic twisted tape insert and twisted tape insert with centre wings with the attack angle of wing, = 35 o , 60 o and 85 o into the inner tube has produced the average thermal performance of 1.11; 1.18; 1.30 and 1.34, respectively Penelitian ini dilakukan untuk menguji karakteristik perpindahan panas dan faktor gesekan pada penukar kalor pipa konsentrik saluran annular dengan penambahan twisted tape insert with centre wings. Aliran di pipa dalam dan annulus adalah berlawanan arah. Fluida kerja di pipa dalam adalah air panas, dimana temperatur masukannya dipertahankan pada 60 o C, sedangkan fluida kerja di annulus adalah air dingin dengan temperatur masukannya ± 27 o C. Untuk perbandingan, pipa dalam diuji tanpa twisted tape insert (plain tube) dan dengan penambahan classic twisted tape insert. Classic twisted tape insert dan twisted tape insert with centre wings terbuat dari bahan aluminium strip dengan tebal 0,7 mm, lebar 12,6 mm dimana mempunyai twist ratio 3,8 dan panjang pitch sebesar 48 mm. Twisted tape insert with centre wings divariasi sudut serang sayap, = 35 o , 60 o dan 85 o , dengan panjang wing (l) 7 mm dan lebar (w) wing 7 mm. Hasil penelitian menunjukkan bahwa pipa dalam dengan penambahan twisted tape insert with centre wings dengan sudut serang sayap = 85 o menghasilkan bilangan Nusselt, penurunan tekanan, faktor gesekan dan unjuk kerja termal paling besar. Pada bilangan Reynolds yang sama (5.500-20.500), penambahan twisted tape insert with centre wings dengan sudut serang sayap, = 35 o , 60 o dan 85 o di pipa dalam meningkatkan bilangan Nusselt rata-rata berturut-turut sebesar 19,21%, 27,80% dan 47,90% dibandingkan dengan classic twisted tape insert. Pada daya pemompaan yang sama, penambahan twisted tape insert with centre wings dengan sudut serang sayap, = 35 o , 60 o dan 85 o di pipa dalam meningkatkan bilangan Nusselt rata-rata berturut-turut sebesar 6,41%, 9,86% dan 20,47% dibandingkan dengan classic twisted tape insert. Pada bilangan Reynolds yang sama (5.500-18.500), penambahan twisted tape insert with centre wings dengan sudut serang sayap, = 35 o , 60 o dan 85 o di pipa dalam menghasilkan faktor gesekan rata-rata berturut-turut sebesar 1,29; 1,30 dan 1,53 kali lebih tinggi dibandingkan dengan classic twisted tape insert. Penambahan classic twisted tape insert dan twisted tape insert with centre wings dengan sudut serang sayap, = 35 o , 60 o dan 85 o di pipa dalam menghasilkan unjuk kerja termal rata-rata berturut-turut sebesar 1,11; 1,18; 1,21 dan 1,33

Pusat Kuliner Asia Di Palembang

Culinary is one important factor that is sought by the visitors when traveling to a place. Asian region has a lot of countries that have each its own peculiarities and uniqueness that is located on the side of the culinary and tourist places of interest. These countries include Indonesia, Japan, China, Thailand, Korea, India and many more. Culinary Asia such diverse make some culinary entrepreneurs, especially in Indonesia are interested in opening various types of restaurants that serve Asian cuisine. Based on the data of tourists visit the archipelago and Abroad in the city of Palembang in 2014 according to data PHRI experiencing an increase. The number of Asian restaurants in Palembang culinary providers that still separate, making the need for affordable culinary provider facilities is increasing. Based on this we need a container to be designed as an Asian Culinary Center in Palembang so that visitors can enjoy the culinary Asian cuisine with a supportive atmosphere as in the countries of origin. Asian Culinary Center in Palembang is located on the banks of Musi river with the theme "Asia Nian" which will display the column, the amount of glass, green roof, and a curved shape in order to reach post modern architectural style. The end result of this project is to design the culinary center which features the atmosphere of the interior of each the Asian countries with a view to the Musi river and Ampera bridge in Palembang

Penilaian Etis Auditor terhadap Praktik Manajemen Laba pada Kantor Akuntan Publik di Surabaya

Manajemen laba merupakan tindakan manajemen untuk mempengaruhi pendapatan yang dilaporkan sehingga laporan yang disajikan memberikan informasi keuangan ekonomis yang tidak benar. Aktivitas auditor tidak terlepas dari fenomena manajemen laba. Dalam hal ini, auditor harus bisa memberikan penilaiannya sehubungan dengan praktik manajemen laba. Penilaian etis merupakan penilaian atas sesuatu yang baik atau buruk, yang harus ditentukan pada situasi tertentu berdasarkan pengalaman dan pembelajaran masing-masing individu. Dengan demikian, penilaian etis auditor dapat berbeda satu dengan yang lainnnya. Penelitian ini merupakan penelitian berhipotesis yang bertujuan untuk mengetahui ada tidaknya perbedaan penilaian etis auditor terhadap praktik manajemen laba serta mengetahui enam dimensi manajemen laba mana yang mempengaruhi penilaian etis auditor. Enam dimensi manajemen laba yang dimaksud yaitu metode manajemen laba, konsistensi terhadap Prinsip Akuntansi Berterima Umum (PABU), arah manajemen laba, materialitas laba, periode akibat, dan tujuan manajemen laba. Sumber data berupa data primer yang diperoleh dari pengisian kuesioner oleh 71 responden auditor yang sudah bekerja selama dua tahun atau lebih di kantor akuntan publik (KAP) Surabaya, yang dibagi menjadi dua yaitu auditor KAP lokal dan auditor KAP non-lokal. Hasil pengujian dengan alat uji Mann-Whitney Test menunjukkan bahwa terdapat perbedaan penilaian etis auditor terhadap praktik manajemen laba, hanya dimensi ketidakkonsistenan terhadap PABU, materialitas yang tidak material, dan periode akibat akhir kuartal yang tidak memiliki perbedaan penilaian etis auditor yang signifikan. Dari enam dimensi manajemen laba, empat dimensi mempengaruhi penilaian etis auditor KAP non-lokal, yaitu metode manajemen laba, konsistensi terhadap Prinsip Akuntansi Berterima Umum (PABU), materialitas laba dan periode akibat. Sedangkan lima dimensi mempengaruhi penilaian etis auditor KAP lokal, yaitu metode manajemen laba, konsistensi terhadap Prinsip Akuntansi Berterima Umum (PABU), arah manajemen laba, materialitas laba dan periode akibat. Sedangkan tujuan manajemen laba samasama tidak mempengaruhi penilaian etis auditor KAP lokal maupun KAP nonloka

The Role of Ursodeoxycholic Acid in Acute Viral Hepatitis: an Evidence-based Case Report

Aim: to review the role of ursodeoxycholic acid in acute viral hepatitis. Methods: following literature searching according to the clinical question on Pubmed and Cochrane Library. After filtered with our inclusion and exclusion criteria, one meta-analysis and two randomized clinical trials are obtained. Through critical appraisal, it was concluded that the articles meet the criteria for validity and relevance. Results: the article found that there is a positive effect of ursodeoxycholic acid on the activity of serum transaminases and cholestasis indexes. However, there is insufficient evidence to support or to refute effects of  ursodeoxycholic acid on disease’s course as well as the viral load. Conclusion: better method of clinical trials are needed to obtain a valid and applicable result for daily practice.Key words: ursodeoxycholic acid, acute viral hepatiti

Penegakan Hukum Pembatasan Sound Pressure Level Pada Karnaval Sound System

The protection of human rights and just welfare are Indonesia's orientation as a rule of law country. In line with developments and civilization, parade activities that should show our customary wealth and cultural identity are beginning to be eroded by sound system parades which tend to cause social problems in society, conflicts and even physical damage and health problems caused by the loud sound of a powerful sound system. The purpose of this study is to discuss law enforcement against limiting sound pressure levels in the hope that new arrangements can be realized. The research uses a normative juridical method with a qualitative aPeraturan Pemerintahroach that is descriptive in Law No. 32 of 2009 concerning Environmental Protection and Management. From the research conducted, findings were obtained based on statutory regulations No. 32 of 2009 regarding the enforcement of sound pressure level restrictions that have been regulated and emphasized by Peraturan Pemerintah No. 48 of 1996 concerning noise level standards and Peraturan Pemerintah No. 60 of 2017 concerning procedures for licensing and monitoring crowd activities general up to the Chief of Police's field instructions  No. Pol / 02 / XII / 95 regarding licensing and notification of community activities cannot yet be implemented. Found in the Chief of Police's field instructions No. Pol / 02 / XII / 95 has not been clearly regulated regarding licensing, it only lists parade activities but there are no further arrangements

Supervisor and Co-worker Support and Work Engagement: The Role of Teachers’ Workload

The aim of this study was to examine the relationship between teachers’ work engagement and support from supervisors and co-workers, as well as to investigate the role of the work- load as a moderator. The participants (N = 118) were selected using a convenience sampling method from three private schools in Surabaya. Data were collected using a questionnaire with five response choices and were analyzed using SPSS 19.0, specifically multiple regression analysis and test of absolute value difference. The results showed that: (a) supervisor and co- worker support were simultaneuously positively related to work engagement (r = .432, p < .05), (b) supervisor support were not statistically significant correlated to work engagement (r = .135, p > .05), (c) co-worker support were positively correlated statistically significant to work engage- ment ( r = .425 , p < .05 ), (d) workload moderated the relationship between supervisor support and work engagement (r = .325 , p < .05), (e) workload moderated the relationship between co-worker support and work engagement (r = .199 , p < .05). These results highlighted the importance of supervisor and co-worker support in predicting teachers’ engagement, moderated by the teachers’ workload. Tujuan studi ini adalah untuk menguji hubungan antara dukungan sosial atasan dan rekan kerja, dan keterikatan kerja, serta untuk menguji fungsi beban kerja sebagai moderator. Subjek (N = 118) adalah para guru yang diperoleh melalui convenience sampling. Data diperoleh menggunakan skala pernyataan tertutup dengan lima pilihan jawaban, yang di- analisis menggunakan uji analisis regresi berganda dan uji nilai selisih mutlak pada SPSS 19.0. Hasil menunjukkan: ada hubungan antara dukungan sosial atasan dan rekan kerja secara simultan terhadap keterikatan kerja (r = .432; p < .05), tidak ada hubungan dukungan sosial atasan dan keterikatan kerja (r = .135; p > .05), ada hubungan dukungan sosial rekan kerja dan keterikatan kerja (r = .425; p < .05). Terdapat hubungan antara dukungan sosial atasan dan keterikatan kerja, dengan beban kerja sebagai variabel moderator (r = .325; p < .05), dan ada hubungan antara dukungan sosial rekan kerja dan keterikatan kerja, dengan beban kerja sebagai variabel moderator (r = .199; p < .05). Disimpulkan bahwa dukungan sosial atasan dan rekan kerja merupakan aspek-aspek penting dalam menumbuhkan keterikatan kerja guru yang dimoderatori beban kerj

Chronic Hypoparathyroidism Due to Partial Thyroidectomy with Intracranial Calcification

A 57 year old female came with the complaint of recurrent headache, often fatigue, and sometimes feel numbs and rigid in her extremities, no other symptom was noted. Her body weight is stable and she was in menopausal state (Figure 1a and 1b). She had a history of partial thyroidectomy 20 years ago and continues thiamazole 2.5 mg with seldom regular consult to physician.From the physical examination, the patient had a scar from thyroid surgery and other organs were in the normal condition. From laboratory examination, there was slight normocytic normochromic anemia (Hb: 10.7 gr/dL), normal fT4: 1.21 ng/dL (0.7-1.48 ng/dL), slightly low Calcium: 8.3 mg/dL (8.5-10.2 mg/dL), others were within normal limit but there was no Phosphorus level data

Sanksi Pidana Membuang Sampah Sembarangan di Kota Medan

Sampah merupakan material sisa dari aktvitas manusia maupun alam. Permasalahan mengenai sampah hingga saat ini tidak kunjung selesai. Kurangnya rasa kesadaran setiap orang untuk menjaga lingkungan terlihat dari masih banyaknya sampah yang tidak paad tempatnya. Penelitian ini merupakan penelitian kepustakaan atau library research. Berdasarkan hasil penelitian maka penulis menyimpulkan bahwa membuang sampah sembarangan sebagaimana yang diatur dalam Peraturan Derah Kota Medan Nomor 6 Tahun 2015 Tentang Pengelolahan Persampahan, masuk kategori ta’zir jika dikaitkan dengan hukum pidana Islam, dimana sanksi terhadap pelaku tidak ditentukan dalam nash, walaupun memang terdapat larangan untuk merusak lingkungan di dalam nash yang dijadikan acuan, salah satunya membuang sampah sembarangan yang lebih banyak mengakibatkan madharatnya dibanding dengan kemaslahatannya. Sedangkan, membuang sampah sembarangan merupakan hal yang dilarang serta ada kentuan pidana sebagaimana Pasal 32 dan Pasal 35 Peraturan Daerah Kota Medan Nomor 6 Tahun 2015 Tentang Pengelolahan Sampah yaitu bagi orang yang membuang sampah sembarangan diancam dengan pidana kurungan paling lama 3 (tiga) bulan atau denda paling banyak Rp 10.000.000,00 (sepuluh juta rupiah) sedangkan, bagi badan hukum yang melakukan diancam dengan pidana kurungan paling lama 6 (enam) bulan atau denda paling banyak Rp. 50.000.000,00 (lima puluh juta rupiah)

Supervisor and Co-worker Support and Work Engagement: The Role of Teachers’ Workload

The aim of this study was to examine the relationship between teachers’ work engagement and support from supervisors and co-workers, as well as to investigate the role of the work- load as a moderator. The participants (N = 118) were selected using a convenience sampling method from three private schools in Surabaya. Data were collected using a questionnaire with five response choices and were analyzed using SPSS 19.0, specifically multiple regression analysis and test of absolute value difference. The results showed that: (a) supervisor and co- worker support were simultaneuously positively related to work engagement (r = .432, p < .05), (b) supervisor support were not statistically significant correlated to work engagement (r = .135, p > .05), (c) co-worker support were positively correlated statistically significant to work engage- ment ( r = .425 , p < .05 ), (d) workload moderated the relationship between supervisor support and work engagement (r = .325 , p < .05), (e) workload moderated the relationship between co-worker support and work engagement (r = .199 , p < .05). These results highlighted the importance of supervisor and co-worker support in predicting teachers’ engagement, moderated by the teachers’ workload. Tujuan studi ini adalah untuk menguji hubungan antara dukungan sosial atasan dan rekan kerja, dan keterikatan kerja, serta untuk menguji fungsi beban kerja sebagai moderator. Subjek (N = 118) adalah para guru yang diperoleh melalui convenience sampling. Data diperoleh menggunakan skala pernyataan tertutup dengan lima pilihan jawaban, yang di- analisis menggunakan uji analisis regresi berganda dan uji nilai selisih mutlak pada SPSS 19.0. Hasil menunjukkan: ada hubungan antara dukungan sosial atasan dan rekan kerja secara simultan terhadap keterikatan kerja (r = .432; p < .05), tidak ada hubungan dukungan sosial atasan dan keterikatan kerja (r = .135; p > .05), ada hubungan dukungan sosial rekan kerja dan keterikatan kerja (r = .425; p < .05). Terdapat hubungan antara dukungan sosial atasan dan keterikatan kerja, dengan beban kerja sebagai variabel moderator (r = .325; p < .05), dan ada hubungan antara dukungan sosial rekan kerja dan keterikatan kerja, dengan beban kerja sebagai variabel moderator (r = .199; p < .05). Disimpulkan bahwa dukungan sosial atasan dan rekan kerja merupakan aspek-aspek penting dalam menumbuhkan keterikatan kerja guru yang dimoderatori beban kerj