Sebelas Maret University

About: Sebelas Maret University is a education organization based out in Surakarta, Indonesia. It is known for research contribution in the topics: Population & Public health. The organization has 10901 authors who have published 10832 publications receiving 33057 citations. The organization is also known as: Universitas Negeri Surakarta & Universitas Sebelas Maret.

Penghentian Prematur atas Prosedur Audit

Abstract: Premature sign off of audit procedure is one form of Reduced Audit Quality / RAQ behaviors. This act refers to falsely signing off a required audit step, which is not covered by other steps, without completing the work or noting the omisson of the procedures. However, auditor dares to express an opinion based on those procedures. An auditor can make a wrong opinion on the financial statement if he conducts such act. As a result, litigation risk faced by an auditor will increase because of issuing a wrong opinion. The objectives of this research are : first, to know the sequence of audit procedures which most are often signed off and second, to test the effect of time pressure, audit risk, materiality, review procedure and quality control on premature sign off of audit procedure. The result of this research indicates that there is a priority sequence of discontinued audit procedure in time pressure conditions. The audit procedure which is often omitted is understanding business’s client and the audit procedure which is seldom omitted is physical examination. The logistic regression shows that time pressure, audit risk, materiality, review procedure and quality control have an effect on prematurly signed off audit procedure.

SOFC composite electrolyte based on LSGM-8282 and zirconia or doped zirconia from zircon concentrate

Abstract: The aim of this research is to study zirconia-based electrolyte materials to increase the commercial value of zircon concentrate as a side product of tin mining industries. Synthesis of CaO-Y2O3-ZrO2 (CYZ) and 8mol% Y2O3-ZrO2 (8YSZ) was carried out by solid state reaction. The result shows that ZrO2 presents in tetragonal phase. Doping of Y2O3 into ZrO2 allows a phase transformation from tetragonal into cubic structure with small percentage of monoclinic phase. Meanwhile, doping of CaO-Y2O3 allows a phase transformation into a single cubic phase. These phase transformations enhance the ionic conductivity of the material. Introduction of 10wt% of LSGM-8282 into CYZ (CYZ-L90:10) allows further improvement of inter-grain contact shown by SEM morphological analysis and leads to the enhancement of ionic conductivity.

Survey on applications of biased-random key genetic algorithms for solving optimization problems

Abstract: This paper presents a survey on studies devising biased-random key genetic algorithms (BRKGAs), a novel variant of the ordinary genetic algorithms (GAs) introduced in 2000s, for solving numerous optimization problems up to 2015. The aim is to provide a comprehensive picture of the development of the algorithms and the areas of implementation in literature yet. From the survey, a number of findings include: (1) number of studies tends to increase over the last five years dealing with various combinatorial optimization problems, however limited research deals with continuous variables, (2) local search procedure is the typical hybridization method used to enhance the performance of the algorithms, hence others improvement methods are still potential avenues for future research.