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AKUNTANSI PERNIKAHAN DI PULAU LOMBOK Muhammad Ali Fikri; Nina Karina Karim; W Widyastuti
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.9

Abstract

The objective of this study is to analyze marriage from the accounting perspective. This study examined whether a husband (wife) was recognized as revenues, expenses, assets, or liabilities. Using a sample of 20 people as respondents on Lombok island community who have experienced divorces, the study conclude that marriage is regarded as expense and liabilities, instead of income or assets. Keywords: marriage, assets, revenues, expenses, liabilities
Synthesis Of Nanoparticle Barium Hex Aferrite By Sol Gel Auto Combutio W Widyastuti; Felly Yulian FF; Rochman Rochiem; Hariyati Purwaningsih
Jurnal Teknik Industri Vol. 12 No. 2 (2011): Agustus
Publisher : Department Industrial Engineering, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3424.509 KB) | DOI: 10.22219/JTIUMM.Vol12.No2.156-161

Abstract

Nanocrystalline of Barium Hexaferrite (BaFe12O19) powders have been synthesized using the sol gel auto combustion method. The ferrite precursors were obtained from aqueous mixtures of Barium nitrate and Ferric nitrate by auto combustion reaction from gel point. These precursors were sintered at different temperatures ranging from 700 to 1000oC for constant calcinations time 2,5 h in a static air atmosphere. Effects of Fe3+/Ba2+ mol ratios and sintering temperatures on the microstructure and magnetic properties were systematically studied. The powders formed were investigated using X-ray diffraction (XRD), scanning electron microscope (SEM) and VSM. The results obtained showed that the phase BaFe12O19 powders were achieved by the Fe3+/Ba2+ mole ratio from the stoichiometric value 11, 11.5 and 12 at temperature 950OC. With increasing of temperature sintering, coercivity and magnetization value tends to rising. The maximum saturation magnetization (66.16 emu/g) was achieved at the Fe3+/Ba2+ mole ratio to 11.5 and the sintering temperature 950OC. The maximum coercivity value 3542 Oe achieved at mole ratio sample 12 with sintering temperature 950OC. Maximum saturation 6616 emu/g achieved at mole ratio sample 115 with the same temperature.