ANDREAS TOMMY PARLAUNGAN MANURUNG

Perdana gw melakukan tes konsumsi bahan bakar Terios gw Sudah belasan tahun gw bawa Baru sekarang gw tes #parahbet Padahal udah tau trik nya dr zaman kapan taon! 1st step: Catat awal km utk tolak ukur pada saat pengisian bensin di "awal" Isi bensin sampai penuh 2nd step: Pergunakan kendaraan 3rd step: Isi bensin KEMBALI sampai penuh Catat km "akhir" pada saat pengisian bensin  Patokan liter pada saat pengisian PENUH kembali  adalah jumlah liter bensin yg terkonsumsi kendaraan utk sekian kilometer  (jarak tempuh = km akhir (refillFULL kedua) - km awal (refillFULL pertama) Cekidot RAWfile gw jg ya Gan! Menghitung Konsumsi Bahan Bakar

Guys! Gw kan anak Universitas Terbuka (UT) juga Di UT bisa baca E-Books gratis sampai puas sepuas-puasnya! Kunjungi Ruang Baca Virtual Perpustakaan Universitas ya RUANG BACA VIRTUAL Agan2x cari dulu, pilih, dan buka E-Book yg Agan2x hendak baca Kemudian klik Icon Gambar Buku yg terletak disebelah kiri halaman web Kemudian LOG IN  LOG IN dgn menggunakan Username dan Password UMUM yg disediakan UT ya Gan OK Sudah LOG IN  Selamat membaca!

Es sebagai media pendingin sering digunakan dalam berbagai aplikasi industri dan laboratorium karena memiliki kapasitas pendinginan yang tinggi. Berikut adalah beberapa aspek penting terkait penggunaan es sebagai media pendingin: 1. Karakteristik Es sebagai Media Pendingin Panas laten lebur tinggi → Es membutuhkan banyak energi untuk mencair, sehingga efektif menyerap panas. Suhu konstan (0°C) → Saat mencair, es tetap berada di sekitar 0°C , menjaga pendinginan yang stabil. Dapat dicampur dengan zat lain → Seperti garam atau alkohol untuk menurunkan suhu lebih jauh. 2. Jenis Es dalam Aplikasi Pendinginan a. Es Batu (Solid Ice) Digunakan untuk pendinginan lambat dan bertahap. Contoh penggunaan: Menjaga suhu makanan/minuman dalam pengiriman. Mendinginkan bahan kimia sensitif suhu. b. Es Kering (Dry Ice, CO₂ Padat) Suhu: -78,5°C Menguap langsung menjadi gas (sublimasi), tidak meninggalkan residu air. Contoh penggunaan: Pendinginan ekstrem dalam laboratorium. ...

BAJA adalah paduan antara besi (Fe) dan karbon (C) , di mana karbon berfungsi sebagai unsur utama yang meningkatkan kekuatan dan kekerasan baja. Kandungan karbon dalam baja biasanya berkisar antara 0,02% hingga 2,0% . Mengapa Karbon Diperlukan dalam Baja? Meningkatkan kekerasan dan kekuatan → Karbon membantu memperkeras struktur baja melalui proses pengerasan (hardening). Mengurangi keuletan → Semakin tinggi karbon, baja menjadi lebih keras tetapi juga lebih rapuh. Mempengaruhi kemampuan las dan mesin → Baja dengan karbon tinggi lebih sulit dilas dan dikerjakan dibandingkan baja karbon rendah.

nb: Masih rencana sih Gw ada Galaxy Tab 2 Pas cek dan ricek GoogleMaps ga berfungsi Selidik punya selidik Harus Upgrade OS Jiah Ga bakal bisa lebih dr Android 4 ternyata utk maksimum OS yg bisa terUpgrade Lirik lirik Youtube Wah Ternyata bisa menggunakan OS tipe lebih baru  Namun OS baru tersebut .. Harus OS baru(an) yg sudah terModif Cekidot! 

ChatGPT: Imagine you buy 100 shares of a stock at $50 per share , meaning your total investment is $5,000 . Scenario 1: Unrealized Loss The stock price drops to $40 per share . Your new total value is 100 × $40 = $4,000 . You have a $1,000 loss , but since you haven’t sold the stock, it’s an unrealized loss . Scenario 2: Realized Loss You decide to sell all 100 shares at $40 per share . You receive $4,000 , locking in the $1,000 loss . Now, it’s a realized loss , because you actually sold the stock at a lower price. MY REAL LIFE TRADE EXAMPLE:

A Financial Statement Audit is a systematic and independent examination of an organization’s financial records to provide reasonable assurance that they are accurate, complete, and compliant with applicable accounting standards. The audit process ensures transparency, enhances credibility, and helps detect errors or fraud. This article covers key aspects of financial statement audits, including auditor qualities, audit fieldwork conditions, audit criteria, and the impact on audit methods. 1. Auditor Qualities: Competence, Availability, and Independence The effectiveness of a financial statement audit largely depends on the auditor’s expertise and professional conduct. Essential qualities of an auditor include: a) Competence Auditors must possess technical proficiency in: Accounting standards such as IFRS (International Financial Reporting Standards) or GAAP (Generally Accepted Accounting Principles). Auditing principles as per ISA (International Standards on Auditing). Indu...

Understanding Agreed-Upon Procedures (AOP) Engagements Agreed-Upon Procedures (AOP) engagements are specialized assurance services where an auditor performs specific procedures agreed upon by the client and intended users. Unlike audits or reviews, AOP engagements focus on fact-based reporting rather than providing an overall assurance opinion. 1. No Opinion Issued One of the key characteristics of an AOP engagement is that the auditor does not issue an opinion or conclusion. Instead, the auditor presents factual findings based on the agreed procedures, allowing stakeholders to draw their own conclusions. 2. Guided by Specific Frameworks AOP engagements follow established guidance , which may include checklists or structured procedures similar to those used in ISO certification audits . The scope is predetermined by the client and may involve verifying financial data, compliance checks, or operational assessments. 3. A Fact-Based Approach Since AOP engagements do not provide a...

Forensic/Investigation Audit: Uncovering Financial Misconduct A Forensic or Investigation Audit is a specialized audit designed to detect fraud, financial misconduct, or other irregularities. Unlike standard financial audits, forensic audits require in-depth analysis, evidence gathering, and legal considerations. 1. Authorization Requirement Forensic audits require authorization from relevant authorities , not just the company owner. This is because such audits may involve legal implications, regulatory bodies, and law enforcement. The approval of government agencies, regulatory institutions, or legal entities ensures the investigation is legitimate and unbiased. 2. Key Purposive Tasks in a Forensic Audit Forensic auditors focus on uncovering fraudulent activities and irregular financial transactions. Some common areas of investigation include: Misappropriated company funds – Unauthorized use of company resources for personal gain. Suspicious company losses – Unexplained fin...

Understanding Audit Firm Engagement Types Audit firms provide a variety of engagement types, each serving different purposes based on the level of assurance required. Here are the most common types: 1. Standard Audit (Financial Statement Audit) A standard audit, also known as a financial statement audit, provides reasonable assurance that a company's financial statements are free from material misstatements. It follows established auditing standards, such as the International Standards on Auditing (ISA), and results in an auditor's opinion on the fairness of financial reporting. 2. Forensic Audit A forensic audit investigates financial records for fraud, misconduct, or legal disputes. Unlike standard audits, it focuses on detecting financial irregularities, analyzing evidence, and providing expert testimony in legal proceedings. Forensic audits are often used in cases of corporate fraud, embezzlement, and litigation support. 3. Review Engagement A review engagement provi...

AUDIT JASA KONTRAKTOR UTK SIKLUS PENDAPATAN/REVENUE CYCLE AUDIT EVIDENCE: BAPP (Berita Acara Penyelesaian Proyek) CONTOH PROSEDUR AUDIT       No.1 Audit Risk terkait Compliance on Contract (Non Monetary) Pekerjaan tidak boleh di subkon Kewajiban Asuransi Target dan Tenggat Toleransi Terakhir Waktu Penyelesaian Klausa dalam kontrak: Klausa Force Majeure (Pengerjaan di lapangan mengalami hambatan) Klausa Perubahan Desain/RencanaBluePrint dr yg diAwal disepakati  Klausa Perubahan Harga dr yg diAwal disepakati No.2 Audit Risk terkait Compliance on Contract (Monetary):  Pembayaran Kontrak (Piutang) Macet  No.3 Audit Risk terkait MARK UP HARGA: part1 SUBSTANTIVE TEST - ANALYTICAL PROCEDURE Cek kesesuaian Harga kontrak dgn Price List Perusahaan utk suatu kontrak pekerjaan spesifikasi tertentu part2 SUBSTANTIVE TEST - TEST OF DETAIL Scan ledger           periksa semua keterangan transaksi (deskripsi) utk menemukan kejanggalan Vouc...

ChatGPT: Pompa hidram (hydraulic ram pump) adalah pompa air yang bekerja tanpa listrik atau bahan bakar, memanfaatkan energi dari aliran air itu sendiri. Pompa ini sering digunakan di daerah terpencil atau pedesaan untuk mengalirkan air ke tempat yang lebih tinggi tanpa biaya operasional yang besar. Cara Kerja Pompa Hidram Air masuk dari sumber (sungai, mata air, atau tangki) melalui pipa pemasok dengan kecepatan tertentu. Katup hentak (waste valve) terbuka , memungkinkan air mengalir keluar dengan cepat. Tekanan meningkat , sehingga katup hentak tertutup tiba-tiba, menciptakan tekanan tinggi (water hammer effect). Tekanan ini membuka katup satu arah , mendorong sebagian air ke dalam ruang tekanan (chamber) dan naik melalui pipa pengiriman ke tempat yang lebih tinggi. Proses berulang secara otomatis , menghasilkan aliran air konstan. Keunggulan Pompa Hidram ✅ Tidak membutuhkan listrik atau bahan bakar. ✅ Dapat bekerja terus-menerus tanpa banyak perawatan. ✅ Ramah lingkungan ...

WEB APPLICATION IMAGE STORAGE METHODS A. Database Storage (BLOB - Binary Large Object) ✅ How It Works: Images are stored directly in a database as binary data (BLOBs). Retrieved via SQL queries. ✅ Pros: Centralized storage with easy backup. Ensures ACID compliance. ❌ Cons: Increases database size, affecting performance. Slower retrieval compared to file-based storage. ✅ Best For: Small applications where database security is a priority. Systems requiring strict data consistency. B. File System Storage (Server-Side Storage) ✅ How It Works: Images are stored in the server’s file system. Database stores the file path for retrieval. ✅ Pros: Faster access and retrieval than database storage. Efficient for large-scale applications. ❌ Cons: Can cause issues in distributed environments. Requires manual backup and security management. ✅ Best For: Applications with a large number of images. Systems needing quick access to media files. File System S...