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    Front Matter Jurnal Rekayasa Mesin Vol. 20 No. 1 April 2025

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    Validation Insulation Resistance Testing and Reliability Assessment of 6 kV Current Transformers for High Voltage Applications

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    Current transformers (CTs) are critical components in electrical power systems, particularly for measurement and protection functions in high-voltage systems. However, the performance and operational safety of CTs heavily depend on the quality of their insulation. A common issue encountered is insulation degradation due to aging, humidity, or external disturbances, which can lead to system faults or even complete equipment failure. This study aims to evaluate the insulation condition of a 6 kV CT through insulation resistance testing. The method employed involves measuring the insulation resistance using a megohmmeter with a direct current (DC) test voltage, where resistance values are recorded in megaohms (MΩ) up to gigaohms (GΩ). The test results showed an average resistance value of 145.5 GΩ, significantly exceeding the minimum threshold of 1 MΩ per kilovolt as stipulated in international standards (VDE 228/4). Therefore, it can be concluded that the CT insulation is in excellent condition and is reliably suitable for operation in high-voltage systems

    PENDEKATAN KUANTITATIF DALAM PEMETAAN KENYAMANAN JALAN MENGGUNAKAN INTERNATIONAL ROUGHNESS INDEX (IRI) KENDARAAN RODA DUA: PENDEKATAN KUANTITATIF DALAM PEMETAAN KENYAMANAN JALAN MENGGUNAKAN INTERNATIONAL ROUGHNESS INDEX (IRI) KENDARAAN RODA DUA

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    The condition of a road section can be known using the IRI (International Roughness Index) value. IRI is the value of the unevenness of the road surface and is determined by the total length of elevation and subsidence of the road surface per unit length. This study aims to evaluate the conditions of road sections in Tembalang District using IRI. IRI data collection using a technology-based vibration sensor method using the RoadLabPro application on a smartphone installed on a two-wheeled vehicle, effectively reaches remote, narrow areas, and various road conditions with high flexibility. The collected data is analyzed to classify road conditions into Good (IRI ≤ 4.0), Moderate (4.1≤IRI≤8.0), Lightly Damaged (8.1≤IRI≤12.0), or Severely Damaged (12≤ IRI). Of the 31 road sections tested, 54.84% were in the Good category with an average IRI value of 3.48 m/km, and 45.16% were in the Moderate category with an average IRI value of 4.89 m/km. Analysis using QGIS serves to map road conditions, identify locations with high IRI values ​​that require repair. The results of this study are expected to be used for more effective road maintenance planning and management, contribute to improving the quality of road infrastructure in Tembalang District, and support decision making to improve the comfort and safety of road users

    Study of Customer Loyalty Through Brand Trust and Service Quality with Intervening Variables of Customer Satisfaction at Meatlovers

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    Loyalty refers more to the behavioral form of decision-making units to make continuous purchases of the products of a selected company.The purpose of this study was to determine Customer Loyalty through Brand Trust and Service Quality with the Intervening Variable Customer Satisfaction at Meatlovers Outlets in Semarang City. by measuring indicators that affect the variables of Customer Loyalty, Brand Trust, Service Quality and Customer Satisfaction. The population of this study were consumers of Meatlovers outlets in Semarang City. While the sampling technique used in this research is the Purposive Sampling Method. The number of research samples is 100-200 samples from the total population of respondents. This research technique uses two approaches: 1). Confirmatory factor analysis, in Structural Equation Modeling (SEM); and 2). Regression Weight on Structural Equation Modeling (SEM). The model output in this study can make a positive contribution to Meatlovers outlets in Semarang City in an effort to be able to realize the continuity and sustainability of their business in customer satisfaction, both in the form of managerial implication suggestions and the formulation of scientific articles and measurement instruments. Managerial advice is aimed at Meatlovers outlets in formulating strategies to maintain their business so that consumers come back to buy Meatlovers outlet products

    Procedure for Exporting Wooden Table Furniture to the United States based on Non L/C at PT EASTWIND MANDIRI

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    PT Eastwind Mandiri is an exporter of wooden-based furniture. To export their products, they need to prepare the goods, required documents, shipping arrangements, and payment processing after finding a buyer. This project explains the steps involved, starting from finding buyers, preparing the products and documents for export, to managing payments. Several parties are involved in this process, including Customs, Freight Forwarders, Ports, Surveyors, the Department of Industry and Trade, and Banks. The purpose of this research is to analyze the export procedure and payment procedure in exporting wooden table furniture to the United States without using a Letter of Credit (L/C). The research methods include observing the process, conducting interviews, and reviewing related information. This research uses secondary data in the form of documents used for the export of PT Eastwind Mandiri. The study shows that PT Eastwind Mandiri follows all required laws and regulations for exporting, including proper documentation and procedures. The payment method used is CAD (Cash Against Document), where payment is made after the buyer receives the shipping documents. This entire process is summarized in a simple flowchart for clarit

    Audit Quality: Fees, Tenure, and The Role of Firm Size Moderation

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    The audit aims to assurance of financial statements made by management. Agency theory states that management as a party that has more information than the principal is considered able to carry out moral hazard actions. Therefore, the audit results can be used by the principal to help assess the performance of the agent. The audit results are also considered as a positive information signal for the financial statements.Audit quality can be positive information for shareholders regarding management performance and integrity. Therefore, This study is credited with determining the influence of audit fees and tenure audits on audit quality by moderating by company size. The research uses a positive paradigm quantitative method. The research population is real estate companies listed on the IDX in 2018-2023, a total of 85 sampling techniques using purposive sampling, a sample of 45 was obtained with 225 observation data. Data analysis uses logistic regression. The results showed that audit fees had a positive effect on audit quality, audit tenure had no effect on audit quality and company size did not modify the influence of audit fees on audit quality and did not moderate the influence of audit tenure on audit quality.Quality audits can be the basis for decisions to assess management performance and reduce conflicts of interest

    Urgency of Field of Accounting in The Era of Artificial Intelligence

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    Objective: to study the impact of artificial intelligence in accounting, how to respond, and the need for future research development. Method: The main data source is 321 scientific articles, to study conceptually, using the PRISMA method, 33 selected articles were obtained, and the analysis was carried out using a systematic literature review. Results: RQ1, conceptually, the implementation of artificial intelligence has an impact on anticipating fraud, accounting information systems, financial and management accounting, and the accounting profession. The quantitative approach proves that artificial intelligence has a significant impact on the performance of accounting functions, accountability and transparency of financial reports and data privacy. RQ2, accountants must have new readiness and skills. RQ3, future research must consider primary data, samples, quantitative designs, variables, and objects. Renewability: that information technology readiness has an impact on the adoption of artificial intelligence both directly and through mediators of perception and ease of use. Future Research Agenda: to test hypotheses based on this novelty

    Classification System of Crystal Guava (Psidium Guajava) Using Convolutional Neural Network And Rectrified Linear Unit Method Based on Android

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    These instructions Abstract - However, determining the ripeness of fruit is frequently done by hand, which presents problems with consistency and efficiency. In order to improve the sorting of crystal guava fruit maturity, this study suggests combining machine learning technology with the creation of digital image-based apps. Fruit ripeness is classified using a convolutional neural network (CNN), a deep learning model, based on the color of its skin. It is anticipated that the method will increase productivity and offer superior precision while sorting crystal guava fruit. The System Development Life Cycle (SDLC) with a Waterfall approach is the methodology employed. The system design formed from the deep learning model resulted in excellent performance in classifying images of crystal guava fruit by utilizing model training from the base models ResNet50V2, DenseNet121, NASNetMobile, and MobileNetV2 with a combination of training using K-fold cross-validation with a 5-fold configuration. The best-trained model achieved an average highest accuracy of 99.92% in model training using MobileNetV2 with the lowest average loss value of 0.0088. The system application was developed using mobile Android, leveraging the Flutter framework and Dart programming language. The research results demonstrate a comparison of testing on crystal guava and local guava fruits against ripeness classification parameter

    PENERAPAN DIGITAL ACCOUNTING PADA ANGGOTA ASOSIASI EKPORTIR DAN PRODUSEN HANDYCRAFT INDONESIA (ASEPHI) DI MAGELANG

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    Pandemi Covid-19 di dunia menyebabkan penurunan perekeonomian nasional bahkan dunia. Khususnya pada sektor pariwisata mendapat tekanan besar karena Pandemi Covid-19 serta Usaha Mikro kecil menengah (UMKM) di sekitar tempat wisata juga terkena dampak penurunan penjualan karena berkurangnya bahkan tidak adanya pengunjung yang datang. UMKM dengan produk usaha kerajinan tangan yang paling banyak bergantung pada sektor pariwisata baik untuk wisata domestik maupun mancanegara. ASEPHI adalah singkatan dari Asosiasi Eksportir dan Produsen Handycraft Indonesia, ASEPHI didirikan sebagai wadah penyaluran aspirasi pengusaha dan perajin untuk lebih mendorong jiwa kewiraswastaan hingga menjadi pengusaha profesional sekaligus mendukung dan menyukseskan program pembangunan ekonomi nasional. Visi Asephi adalah menyalurkan aspirasi pengusaha dan perajin di bidang kerajinan untuk lebih mendorong jiwa kewiraswastaan hingga menjadikan para perajin dan produsen sebagai pengusaha yang profesional dan sekaligus mendukung usaha pemerintah untuk menyukseskan program pembangunan ekonomi nasional. Salah satu kemampuan dalam berbisnis adalah kemampuan manajemen keuangan, pembuatan laporan keuangan yang mudah dan dapat diakses secara realtime sehingga tidak terjadi perselisihan jika memiliki sistem keuangan yang terbuka dan praktis. Penerapan digital accounting ini diharapkan dapat meningkatkan roda perkonomian khususnya pada anggota Asephi Magelang.Metodependekatanyangakandigunakanadalahpelatihan bisnis model dan digital accounting,praktikmenggunakanbisnis model canvas untuk pengunyusunan strategi bisnis dan printer portable untuk sistem keuangan. Solusi permasalahan adalah pelatihandan pemberian peralatan untuk meningkatkan kinerja.Hasildarikegiatanadalahpeningkatan daya saing masyarakat produktif atau UMKM skala nasional dan internasional

    A CORPUS-BASED ANALYSIS OF LEXICAL PATTERNS IN ELECTRICAL ENGINEERING TEXTBOOKS

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    This study conducted a comprehensive corpus-based analysis of 15 prominent electrical engineering textbooks to identify their characteristic lexicogrammatical features. Utilizing AntConc software, the research focused on two key aspects: the most frequently occurring nouns, verbs, and adjectives, and the most common lexical collocations. Findings revealed a consistent dominance of core technical nouns such as voltage, figure, power, current, and circuit, which serve as central conceptual elements in the field. High-frequency verbs like shown, used, and given highlighted the descriptive and procedural nature of the discourse, often appearing in an objective, impersonal tone. Furthermore, the analysis uncovered significant discipline-specific collocations (e.g., voltage drop, current flow) and lexical bundles ("as shown in Figure," "in this circuit"), indicating the formulaic and chunked nature of engineering language. These recurrent patterns underscore their communicative importance and pedagogical value. The study's results offer empirical evidence for designing more effective English for Specific Purposes (ESP) curricula, developing specialized vocabulary resources, and enhancing textbook materials to better support engineering students in acquiring academic and professional fluency

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