This experiment investigates the heat transfer characteristics of an ice bag gel phase change material (PCM) incorporated within bricks. The study seeks to investigate the performance of ice bag gel as PCM in improving thermal behavior of building material. The experiment consisted of subjecting brick samples with and without ice bag gel PCM to thermal cycles in a semi-automated laboratory setup. The results indicate that ice bag gel PCM incorporated in bricks exhibited minimal changes and better heat transfer as compared to the dry bricks. It was observed that the ice bag gel PCM registered lower peak temperature and slower rates of temperature drop which means their heat storage and release characteristics were efficient. Furthermore, the ice bag gel system produced a steady radiation flux, indicating that it was able to minimize the effects of temperature variations. These results imply that ice bag gel PCM has the potential to be a green and economical option for enhancing thermal comfort and decrease energy consumption in buildings.

The goal of the article is to improve the thermal properties and energy efficiency of the walls and facades of the buildings by introducing the phase change material in the bricks. This study focuses on the thermal insulation capabilities of a paraffin-ice bag PCM mixture, aiming to enhance the thermal inertness of the bricks. The paraffin wax exhibits a high latent heat and is chemically stable, while the ice bags, with their low temperatures, serve as effective thermal regulators. They complement each other to address challenges such as the low thermal conductivity of paraffin and the leakage of low phase change transition temperature in paraffin. We made use of two types of paraffin and ice bag PCMs in a 50:50 ratio and embedded them in standard bricks. During the experiment, we coated the brick surfaces with liquid cement to enhance the hydraulic resistance of the PCM. Next, we inserted wires known as packing plugs into the bricks and filled the holes with powders. We also subjected the bricks to heating and cooling in cycles, ensuring the temperatures remained within a specified range. During the experiment, temperature sensors were utilized to capture data concerning thermal performance. The authors reached the conclusion that PCM polymer composite bricks possess a lot of promise such walls are being able to maintain their thermal performance parameters. When PCM-enhanced bricks are utilized, temperature changes were significantly restricted, staying constant during the times of peak heating and cooling. The PCM bricks also displayed efficient absorption and gradual release of energy due to the high energy transfer rates during phase change. This study suggests that PCM polymer composite bricks are cost-effective for the energy performance of buildings.

This research aims to find out what causes or values ??are applied in Sidodadi village, Bah Birong Ulu Manriah in terms of goodness such as Ta'awun or mutual help, as well as to make a reference in increasing awareness and acts of helping. This research uses a qualitative descriptive approach, with data sources obtained through observation, interviews and documentation. The results of the research show that the feeling of mutual assistance in Sidodadi Village, Bah Birong Ulu Manriah is still very strong and strong and is even increasing. There are several values ??applied in the village, including religious values, social values ??and economic values. As a student, you should take part in social activities or join an organization because it is an effective way to foster a sense of caring for others.

Manajemen laba merupakan praktik penipuan pada laporan keuangan sebuah perusahaan atau lembaga yang memiliki beragam bentuk. Pendeteksian tindakan fraud pada laporan keuangan berusaha dianalisis melalui teori Fraud Triangle pada praktik manajemen laba dengan pengujian pada lima variabel independen. Metode penelitian menggunakan uji regresi berganda dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa baik secara simultan maupun secara parsial kelima variabel independen berpengaruh signifikan pada praktik manajemen laba perusahaan. Hasil penelitian ini diharapkan mampu menunjukkan signifikansi antara deteksi fraud pada laporan keuangan dengan manajemen laba, memandang semua tindak kejahatan tidak hanya dipengaruhi oleh faktor pertama dalam triangle fraud yaitu tekanan melainkan juga peluang dan aktivitas rasionalisasi pelaku fraud.

Seiring dengan globalisasi dan informasi yang semakin modern di masa ini, manusia dihadapkan pada permasalahan yang semakin beragam. hal ini juga terjadi pada pertumbuhan dan perkembangan teknologi yang semakin pesat selalu membawa imbas positif terhadap masyarakat, tak lupa juga membawa imbas yang berefek negatif. Sebagaimana yang telah diungkapkan oleh Holger Borner dalam sambutannya di acara Konferensi Internasional di Paris ia mengatakan bahwa globalisasi sebenarnya telah menjadi mode. Walaupun demikian, kualitas kecepatan dalam berhubungan sosial itu sekarang menemukan dimensidimensi baru. Setiap orang yang hidup dalam masyarakat sejak bangun tidur sampai dengan bangun lagi atau dengan kata lain seluruh waktunya, secara kodrati terlibat dalam komunikasi. Komunikasi terjadi sebagai konsekuensi dari adanya hubungan sosial ( sosial relation ) komunikasi akan terjadi apabila ada dua atau lebih orang dalam masyarakat. Pendidikan Agama Islam merupakan bimbingan dan asuhan terhadap anak didik supaya kelak setelah selesai pendidikannya dapat memahami dan mengamalkan ajaran-ajaran agama Islam serta menjadikannya way of life (jalan hidup) sehari-hari dalam kehidupan pribadi maupun sosial masyarakat.