scholarly journals Helium-3 Purification System And Acoustic Cavity For Concentration Determination

2020 ◽  
Vol 21 (2) ◽  
Author(s):  
Carlos Banuelos Perez ◽  
Wenguang Jiang

This paper discusses a filtering method of using differential adsorption to purify helium-3 (3He) from a helium-4 (4He) impurity. In addition, the paper discusses the precision of an acoustic cavity in determining the concentration of a mixture through measuring the speed of sound for a given sample. Data analysis will include measurements at room temperature in air at 1 atm, 4He at ≈ 1.2 x 105 Pa and 1.6 x 105 Pa, and Nitrogen at ≈ 1.0 x 105 Pa.

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm


2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Arif Fatkur Rohman ◽  
Bambang Syairudin ◽  
Endah Angreni

Development and competition business of transporting had been restrictive. Each operators race competition do innovation, efficiency, and continuous improvement. The customers of PT Pelni from year to year continues to decrease. Although actually PT Pelni also improve themselves, repair service and innovation, but still be unable to improve the number of passengers. This study attempts to know the level customer satisfaction PT Pelni to make known well and innovation that has done is in line with hope customers. The measurement of the customer satisfaction PT Pelni done with the approach servqual method. Aspects which are under consideration includes 5 dimensions main namely tangibles, reliability, responsiveness, assurance, and empathy which divided in 29 indicators variable. This research using respondents as the sample. Data analysis used the analysis method servqual and cartesious diagrams. The research results show that there are inconquirity between hope customers by the fact experienced. The largest is in dimension tangible, with the gap an average of -1,3.While gap smallest there are in dimension responsiveness -0,42. Analysis by diagram cartecious show you some attribute in the main priority improvement: furnishings that high quality (2), facilities shopping centers on a vessel (4), the availability of a bed with the corresponding numbers of a ticket (6), size cabin large (7), and the condition a clean room (8). All those attributes including in dimension of tangible.


2021 ◽  
Vol 4 (1) ◽  
pp. 19-26
Author(s):  
Khairani Nasution

This research aims to know how the relation of primary School 050772 Pangkalan Susu. The sample of this research 30 student where 21% taken  of 141 students. This research uses data collection tool in the form of Likert scale. Questioner is compiled based on variabel and tested to  respondent that is not research sample. Data analysis process is conducted by using quantitative approach through three steps, they are: 1. Describing research variabel data. 2. Testing requirements analysis. 3. Testing hypotesis to reveal the relation the relation beetween research variables using correlation analysis technique. Based on data analysis result and testing process, then the conclusion is (1) the school culture has positive relation with student’s character of primary school 050772 Pangkalan Susu. This case is proved that the correlation r (0,504) > r table (0,3061) while the significance is 0,004 < 0,05; (2) the teacher’s example has positive relation with student’s character of primary School 050772 Pangkalan Susu where correlation coeficient r (0,603) > r table (0,3061) with significncy 0,006, it is fewer than 0,05; (3) School Culture and teacher’s example has positive ration with student’s character of primary school 050772 Pangkalan Susu where correlation coefisiency r (0,662) > r table (0,3061), testing result F shows that F count (10,506) > F table (3,35) while significancy < 0,05 that is 0,000. Based on the research above, it can be stated that student’s character can be formed through school culture and teacher ’s example.


2017 ◽  
Vol 2 (1) ◽  
Author(s):  
I Gusti Ayu Nyoman Budiasih ◽  
Ketut Budiartha

ABSTRAKPentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya. Kualitas audit tergantung pada independensi dan kompetensi auditor. Independensi dan kompetensi seorang auditor tergantung pada pengalaman maupun sikap skeptis yang dimiliki auditor tersebut. Pengalaman auditor akan meningkat dikarenakan telah terbiasa dengan pekerjaannya sehingga auditor akan bekerja secara efisien dan lebih tahan terhadap tekanan klien. Sampel yang dipilih menggunakan teknik sampel jenuh dengan jumlah sampel sebanyak 85 auditor. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor yang menjadi sampel penelitian. Teknik analisis datanya menggunakan analisis regresi tanpa dan dengan variabel moderasi. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, maka dapat disimpulkan bahwa kualitas audit di KAP Provinsi Bali memiliki hubungan secara positif dengan pengalaman dan skeptisisme auditor, audit tenure tidak mampu memoderasi hubungan pengalaman auditor dengan kualitas audit auditor di KAP Provinsi Bali, dan audit tenure mampu memoderasi hubungan skeptisisme auditor dengan kualitas audit auditor di KAP Provinsi Bali.Kata Kunci: audit tenure, pengalaman , skeptisisme auditor, kualitas audit  ABSTRACTThe importance of financial statements for many, causing the report to be presented in a relevant and reliable manner. A good audit quality can lead to more authentic financial reports. The quality of the audit depends on the independence and competence of the auditor. The independence and competence of an auditor depends on the experience and skepticism of the auditor. The experience of the auditor will increase due to the familiarity with the work so that the auditor will work efficiently and more resistant to client pressure. The samples were selected using a sample saturated technique with a total sample of 85 auditors. Data collection was done by distributing questionnaires to the auditor who became the research sample. Data analysis techniques use regression analysis without and with moderation variables. Based on the results of data analysis and discussion that have been done, it can be concluded that the audit quality in KAP Bali Province has a positive relationship with the experience and skepticism of auditors, audit tenure unable to moderate the relationship of auditor experience with audit auditor quality in KAP Bali Province and audit tenure able to moderate the relationship of auditor skepticism with audit auditor quality in KAP Bali Province.Keywords: audit tenure, experience, auditor skepticism, audit quality 


2020 ◽  
Vol 8 (1) ◽  
pp. 426-431
Author(s):  
Didik Hadiyatno ◽  
Susiswo Susiswo ◽  
Siti Patimah ◽  
Hermin Nainggolan ◽  
Rihfenti Ernayani

Purpose of the study: This study aimed to test, analyze and verify the effects of local taxes, regional retribution, and other legal district revenues on the district's own source revenues. Methodology: This study employed a dependent variable and independent variables. The dependent variable was District Own Source Revenues (PAD), while independent variables were Local Taxes, Regional Retribution, and Other Legal District Own Source Revenues. The population in this research was the Realization Report of District Own Source Revenues. Then, the samples were Realization Report of District Own Source Revenues of Balikpapan, Samarinda, and Bontang during the 2011 – 2015 period. The data used is quarterly data. Main Findings: The results showed local taxes have an effect on district own source revenues; regional retribution affects district own-source revenues, other legal district own source revenues influence district own source revenues. Furthermore, local taxes, regional retribution, and other legal district revenues have a significant influence on the district's own source revenues of Balikpapan, Samarinda, and Bontang simultaneously. Applications of this study: The sample data is taken from the realization report of the district's own-source revenues in Balikpapan, Samarinda and Bontang, East Kalimantan, during the 2011-2015 periods. Novelty/Originality of this study: Based on the results of data analysis and depicted discussion, it can be deduced as follows: (1) Local taxes, (2) Regional Retributions, (3) Other Legal District Own Source Revenues, (4) Local taxes, regional retribution, and other legal District Own Source Revenues collectively have a significant influence on District Own Source Revenues of Balikpapan, Samarinda, and Bontang.


Author(s):  
Dessy Putri Wahyuningtyas

The purpose of this research is to see the influence of the level of breastfeeding in the cognitive orientation of children4 – 6 years old in Malang. This study uses analytical research methods using a descriptive cross sectional approach or in other words the study uses the type of correlational research. The sampling techniques on this study were taken with random sampling cluster techniques. While sample data sources are selected purposive and snowball sampling. Data collection instruments to assess the rate of feeding is the feeding questionnaire and the biodata of parents and children. To assess the level of intelligence conducted IQ test with WPPSI test instrument (Wechsler Preschool and Primary Scale of Intelligence) conducted by a psychologist. Data analysis on this research is quantitative and qualitative data. Quantitative data analysis was conducted to see the level of cognitive feeding for children aged 4 – 6 years. It will be described through descriptive statistics presented in the form of tables and graphs. From the study of the rate of breast feeding in the orientation of Islamic children 4 – 6 years old in Malang, only 54% of the proportion of mothers give exclusive breast milk to more than 4 months. Infants with an exclusive rate of breastfeeding of no more than 4 months have a risk of 7.325 times greater to develop a distorted development compared to a child who is given more than 4 months of breastfeeding. Children with long lactation ≥ 6 months have higher cognitive function than children with long lactation < 6 months. Based on the objectives and results of synthesis analysis can be obtained several conclusions that there is relevance between the perspective of the Qur'an about the delivery of breast milk with the results of research.


2020 ◽  
Vol 1 (1) ◽  
pp. 53-57
Author(s):  
Trisna Rukhmana

This study aims to determine the location of the difficulties that cause difficulties in learning algebra in class VIII SMP Negeri 2 Kerinci. This study uses a qualitative method with a population of all eighth-grade students of SMP Negeri 2 Kerinci. The sample of this study was 9 students of class VIII A and 9 students of class VIII B selected through sampling techniques. The sampling technique used is using a nonprobability sampling technique that is a purposive sample. Data obtained from tests and interviews. The data analysis technique is data reduction and data presentation.


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