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All Journal DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Proceeding of Mulawarman Pharmaceuticals Conferences JIMAKUKERTA Paulus Civil Engineering Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ENTRIES Jurnal Elementaria Edukasia
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MONITORING DAN KONTROL ALAT PENGERING SEPATU OTOMATIS BERBASIS IoT Angga; Riyanto, Agus; Syamsudin, Mariana
Electrical Network Systems and Sources Vol 4 No 2 (2025): Electrical Network Systems and Sources
Publisher : entries

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/entries.v4i2.1846

Abstract

Conventional shoe drying methods generally utilise sunlight and aeration, but are often constrained by unpredictable weather and low light intensity. This causes the drying process to take a long time, even up to a week, and risks damaging the shoes, such as peeling sole glue and fading colours. In addition, the level of dryness of the shoes becomes uneven. To overcome these problems, an automatic shoe dryer system was designed using ESP32 as a monitoring and control tool. This system is equipped with an AC heater as an artificial heater, a DHT22 sensor to detect the temperature and humidity in the drying room, a 1-phase AC motor as a centrifugal force driver to reduce the moisture content in the shoes, and a 16x2 LCD to display real-time temperature and humidity data. The system is also connected to the Internet of Things (IoT) based Blynk application so that the drying process can be monitored and controlled online via smartphone. Based on 10 trials of reducing moisture content for 5 minutes, the average humidity was 93.8% RH. Meanwhile, the drying process using a heater took an average of 208.5 minutes at temperatures below 56°C with a final humidity of 79% RH. This system proved to be more efficient and practical than the manual method.
Analisis Sistem Pencatatan Akuntansi Aktiva Tetap Pada PT Perkebunan Nusantara I Regional 1 Angga; Ratna Sari Dewi; Debbi Chyntia Ovami
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.4948

Abstract

This research was conducted at PT. Perkebunan Nusantara I Regional I located at Jl. Lintas Sumatra Km. 21, Limau Manis, District. Tanjung Morawa, Deli Serdang Regency. PT. Perkebunan Nusantara I Regional I is a State-Owned Enterprise (BUMN) engaged in the plantation sector with palm oil, sugar cane, rubber and tea commodities. The purpose of this study was to determine how to record fixed assets at PT Perkebunan Nusantara I Regional I. The research method used is a qualitative descriptive method, namely comparing the actual conditions with theories that are relevant to the related problems. Data collection and other information were carried out by interview and documentation. Based on the research conducted, it can be concluded that the company combines the acquisition value of goods such as lightning protection towers and concrete pipes with the acquisition price of installation costs. The combination of acquisition prices has an impact on the calculation and presentation of more substantial depreciation and operating costs, so that the profit calculated in the income statement is reduced. This results in a significant accumulation of depreciation on the balance sheet, resulting in a lower estimated book value.
Co-Authors Adam Afni Agus Riyanto Alpius Amelia Siyanti Ariandi, Fahmi Asep Herry Hernawan Cucu Suryana Didik Elizabeth Ima Nurwahidah Mariana Syamsudin Nenden Ineu Herawati Nurul Fitriani Nurul Yasmin Ovami, Debbi Chyntia Putu Ratna Sari Dewi Risna Risna Agustina Tika Ristiani Tita Mulyati Wahyu Welinda Yudi. I