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All Journal Metalurgi Indonesian Journal of Sustainability Policy and Technology
Pradana, Adjie
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology

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The Added Value of Copper and Silver Metal from Printed Circuit Boards Waste Using Davis Tube with Variations of Size and Magnetic Intensity Oediyani, Soesaptri; Suwandana, Rahman Faiz; Triana, Tiara; Kusumangingtyas, Dewi; Pradana, Adjie; Syaifara, Zuhrainis
Metalurgi Vol 39, No 1 (2024): Metalurgi Vol. 39 No. 1 2024
Publisher : National Research and Innovation Agency (BRIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/metalurgi.2024.747

Abstract

The widespread use of electronic devices has led to a significant increase in electronic waste, including PCB (printed circuit board) waste. PCBs contain valuable metals like copper and silver, which can be reclaimed and reused. Recently, there has been a growing demand for urban mining processes to extract electronic waste PCB Flame Retardant-2 (FR-2) from laptops and computers. During the urban mining process, PCB FR-2 waste undergoes various physical treatments such as dismantling, crushing, and concentration processes. One of the concentration processes involves magnetic separation using a Davis tube. This study aims to investigate the effects of size and magnetic intensity variations on the recovery of copper and silver levels in FR-2 PCB waste. The magnetic concentration process was carried out using different size ranges (-63+100#, -100+150#, -150#) and magnetic intensities (1000 G, 2000 G, 3000 G). The results indicated that the most effective size for separating copper and silver is -63+100# and the optimal magnetic intensity is 1000 G. This resulted in copper and silver content of 45.66% and 0.162%, with recoveries of 80.135% and 62.505% respectively.
Internal Control System for Cash Receipts in Local Retail: The Case of Matahari Grocery Store Pradana, Adjie; Haykal, Afrie; Mahendra, Pandu; Fryli, Yosy; Aini, Anahari
Indonesian Journal of Sustainability Policy and Technology Vol. 3 No. 1 (2025): Indonesian Journal of Sustainability Policy and Technology - May 2025
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v3i1.286

Abstract

Purpose: This study aims to evaluate the effectiveness of the cash receipts accounting system at Matahari Grocery Store, a retail business in Surabaya, in supporting financial accuracy, operational efficiency, and the safeguarding of cash assets. Method: A qualitative descriptive approach was employed, incorporating direct observation, semi-structured interviews with the store owner and staff, and document analysis to gain a comprehensive understanding of the store’s accounting practices. Findings: The store utilizes a computerized cash register system that automatically records customer transactions and accommodates multiple payment methods, including cash, debit cards, and QRIS. Although daily cash checks are still performed manually by the owner, the system significantly improves transaction accuracy and efficiency. Internal control mechanisms—such as task segregation, authorization procedures, and the use of numbered receipts—are effectively implemented to reduce errors and prevent fraud. Implication: The findings underscore the importance for small and medium-sized enterprises (SMEs) to integrate technological tools with internal control systems to enhance financial accountability and support informed decision-making. Originality: This research presents a grounded analysis of internal control practices within a local retail setting, offering actionable insights for SMEs seeking to refine their accounting systems. Its originality lies in the detailed exploration of the procedures and the practical relevance of its recommendations.
Co-Authors Aini, Anahari Fryli, Yosy Haykal, Afrie Kusumangingtyas, Dewi MAHENDRA, PANDU Rahman Faiz Suwandana Soesaptri Oediyani Syaifara, Zuhrainis Triana, Tiara