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All Journal Jurnal Online Mahasiswa (JOM) Bidang Matematika dan Ilmu Pengetahuan Alam Jurnal Ilmiah Akuntansi Kesatuan
Rika Utari
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Economics, Econometrics & Finance Mathematics

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PENENTUAN KUALITAS BATU BATA MERAH BERDASARKAN KONDUKTIVITAS TERMAL Rika Utari; Sugianto '; Erman Taer
Jurnal Online Mahasiswa (JOM) Bidang Matematika dan Ilmu Pengetahuan Alam Vol 1, No 2 (2014): Wisuda Oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Matematika dan Ilmu Pengetahuan Alam

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Abstract

A compressive strength testing (  ) and thermal conductivity testing (k) havebeen performed on red bricks from the district of Tenayan Raya and Rumbai. Thisresearch using a compression machine, iron, solder, thermometer, styrofoam and itspurpose was to prove the theory of the thermal conductivity having relationship tocompressive strength. The result showed that the highest compressive strength due tothe conventional red brick of Rumbai district is 10.82 x 10 5 N/m 2 and the lowestcompressive strength due to the press red brick of Tenayan Raya district is 3.67 x 10 5N/m 2 . The research results of thermal conductivity showed that the thermal conductivityvalue of the best sample of conventional red brick of Rumbai district is 1.05 J/sm  C andthe thermal conductivity value of the lowest sample of press red brick of Tenayan Rayadistrict is 0.857 J/sm  C . The affecting factor of the quality of red bricks is density. Thedensity of conventional red bricks of Rumbai district for compressive strength andthermal conductivity, are 2486.880 Kg/m 3 and 2200 Kg/m 3 , respectively. Meanwhileaverage density of press red brick of Tenayan Raya district for compressive strength andthermal conductivity are 1696 Kg/m 3 and 2000.5 Kg/m 3 , respectively. Based on theresult there was in relationship between compressive strength and thermal conductivitywhich was discribed by the regression equation Y  2 x 10  7 X  0 . 812
Penerapan SAK EMKM Pada Usaha Mikro, Kecil, dan Menengah: Studi Kasus UMKM Di Kota Tanjungbalai Utari, Rika; Harahap, Isnaini; Syahbudi, Muhammad
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1449

Abstract

This study aims to determine the application of SAK EMKM financial accounting standards to UMKM in the city of Tanjungbalai. This research uses primary and secondary data. In this study, the population is 5,360 UMKM owners and using the Slovin formula in determining informants to be 98 UMKM. While the data in this study were collected using structured interview techniques and questionnaires. The method used is qualitative with a descriptive approach. Based on the results of the analysis, it is known that the implementation of SAK EMKM in the city of Tanjungbalai has not yet fully occurred. Based on the data that has been collected, the obstacle in implementing SAK EMKM is that the preparation of financial reports based on SAK EMKM has a process that requires time, energy and sufficient accounting knowledge for UMKM to apply this standard. So from these obstacles, it is evident from the 98 UMKM studied, only 12 UMKM use these standards.
Co-Authors Erman Taer Isnaini Harahap muhammad Syahbudi, muhammad Sugianto '