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Performance of Indonesian State Owned Enterprises, Managerial Performance vs. Financial Performance
Siti Arifah(Siti Arifah ),Rahmawati(Rahmawati ),Agung Nur Probohudono(Agung Nur Probohudono ),Setianingtyas Honggowati(Setianingtyas Honggowati ),Kiswanto(Kiswanto ) People&Global Business Association 2023 Global Business and Finance Review Vol.28 No.4
Purpose: This study aims to provide more detailed knowledge of how the performance of Indonesian SOEs is described from the perspective of managerial performance and financial performance. Design/methodology/approach: The method used in this study is comparative analysis where managerial performance is measured using the KPKU score and financial performance is measured using profitability ratios. Comparative analysis is carried out in detail per year and per SOE sector. Findings: This study found that in general from a managerial performance standpoint, the performance of Indonesian SOEs showed an increase while from a financial performance perspective, the performance of Indonesian SOEs showed a decline. This is because the determination of managerial performance is assessed in a more complex manner, including the level of public services provided to the public. Research limitations/implications: The limitations of this study have not been able to describe in detail each score of the components in managerial performance appraisal, which can be considered for further research in the future. This research implies that all parties must be careful in assessing the performance of SOE because the measurement of performance using managerial and financial measures can be different. Originality/value: The originality of this research is to provide a comparative picture of SOE as a whole which has never been done before. This research contributes to the government as a regulator to try to further improve financial performance so that it can be more in sync with the increase in managerial performance, so that both managerial performance appraisal and financial performance appraisal can provide directions that are close to parallel.
Kurniawan, R.,Kiswanto, G.,Ko, T.J. Pergamon ; Elsevier Science Ltd 2017 International journal of machine tools & manufactu Vol.116 No.-
<P>This study presents a two-frequency elliptical vibration texturing (TFEVT) method that adds elliptical vibration cutting (EVC) to a conventional texturing (CT) method. The TFEVT method improves the surface' roughness compared to the CT method during a micro-dimple texturing process. Kinematic analysis and a theoretical surface roughness model are presented based on the effect of the tool edge radius. The effect of this radius cannot be neglected since it is nearly equal to the undeformed chip thickness at the micro scale. The replication of the tool edge radius profile, the effect of the material spring back, and the residual error were also considered in the surface roughness model. The surface roughness of a micro-dimple also includes the replication of the tool edge radius profile, which can be determined by using a replication technique. The deflection of material spring back is formulated according to the value of the minimum principal stress in the tertiary deformation zone between the flank face and the machined surface, and the plastic strain value is determined based on elasto-plastic deformation theory. Experimental and simulation results were compared to validate the surface roughness model.</P>
Development of a two-frequency, elliptical-vibration texturing device for surface texturing
쿠르니아완렌디,고태조,Li Chang Ping,띠뚜말라이쿠마란,Gandjar Kiswanto,Ping Guo,Kornel F. Ehmann 대한기계학회 2017 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.31 No.7
This study presents the design of a Two-frequency, elliptical-vibration texturing (TFEVT) device. The device was designed to be used in a surface texturing process, and its functionality is based on a combination of ultrasonic (> 20 kHz) and low vibration frequencies (< 100 Hz). The device consists of two parts: The Ultrasonic elliptical motion transducer (UEMT) and the Low frequency displacement amplifier (LFDA). A modal analysis simulation and dynamic experiments were conducted to investigate the dynamic characteristics of the device. The modal simulation was carried out using finite element analysis and the dynamic experiment was evaluated using Frequency response function (FRF) analysis. The working principle of the UEMT is based on a resonance transducer, and the angle between the two Langevin transducers was set as 90 o . The UEMT has two vibration modes, symmetric and asymmetric, and according to experimental data, its working frequency is 24 kHz at the 6 th resonance vibration mode when a Polycrystalline diamond (PCD) tool is attached. The UEMT is able to generate an elliptical locus that has a vertical amplitude of 1.4 µm and a horizontal amplitude of 0.6 µm, under a phase-shift of 90 o . The design of the LFDA is based on a double parallel four-bar flexure hinge, and the displacement output ratio is set to 5. The working principle of the LFDA is based on a non-resonance transducer. The working frequency of the LFDA is below its first of natural frequencies (≈1060 Hz), and it is able to generate sinusoidal motion with a maximum peak-to-peak amplitude of 9 µm. Finally, to investigate the feasibility of the TFEVT device for use in a surface texturing process, several micro-groove cutting tests were performed on an AISI 1045 alloy steel.