This study demonstrates DLP-printed mini-channel filters. Arrays with 0.5 and 1.0 mm apertures were made from plant-derived UV resin and characterized by geometry, wettability, FT-IR, SEM-EDS, three-point bending with FEA, and filtration tests. Cured resin showed contact angles of 72 degrees (flat), 86 degrees (0.5 mm), and 78 degrees (1.0 mm). Time-lapse imaging showed imbibition in 1.0 mm channels (similar to 0.26 s) but slower uptake in 0.5 mm channels (similar to 95 s), consistent with capillary and Washburn scaling. Flexural tests showed higher strength for 0.5 mm channels (12.41 MPa) but greater flexibility for 1.0 mm channels (10.33 MPa); failure modes matched FEA, which reproduced maximum stresses within 0.16% (0.5 mm) and 8.32% (1.0 mm). Filtration showed sawdust retention yet more clogging for 0.5 mm, higher throughput but lower capture for 1.0 mm, with performance converging at 5% sawdust. SEM revealed clogging-prone micro-bumps, while FT-IR confirmed polymerization and sawdust-related bands, showing resins enable efficient, reliable filtration.
This study presents a comparative evaluation of the erosion performance of stainless steel 304 (SS304) and carbon steel 1045 (CS1045) under waterjet peening process. The investigation focused on surface roughness and erosion characteristics under varying waterjet impingement parameters, including the number of jet passes, pressure, feedrate and stand-off distance. ANOVA results showed that the number of jet passes was the most influential parameter affecting surface roughness followed by pressure, feedrate and standoff-distance for both materials. In terms of surface roughness, CS1045 consistently exhibited greater value than SS304, primarily because of its lower hardness and reduced resistance to plastic deformation. Although CS1045 showed only slightly more severe material erosion overall, continuous surface degradation was particularly evident at higher pressures and increased jet passes. Hardness measurements further revealed that CS1045 exhibited a substantially greater increase in hardness compared to SS304 under identical waterjet conditions. Fractographic analysis revealed a predominantly ductile erosion mechanism in SS304, characterized by fibrous and dimpled fracture surfaces. Conversely, CS1045 displayed a mixed brittle-ductile erosion mode, with cleavage features and river patterns indicative of brittle fracture. These observations highlight the complex nature of material response to waterjet impact, where factors such as microstructure, hardness, and energy absorption mechanisms significantly influence erosion behaviour. The findings offer valuable insights for selecting suitable materials in applications involving high-pressure fluid impact and surface treatment processes.
The construction sector is one of the most vulnerable to unethical practices. Therefore, careful monitoring of construction project execution is essential to avoid potential fraud. The complexity of the construction process and the high cost of projects complicate financial audits. Artificial intelligence (AI) can assist with financial audits of construction projects. This study aims to examine the opportunities and challenges of implementing AI-based audits by public accounting firms. Using a quantitative approach, the study surveyed 14 different public accounting firms (KAPs) in Indonesia. The results show that most KAPs have a basic understanding of AI but lack the skills needed to implement it. Some of the challenges in implementing AI-based audits include high investment costs, limited technical expertise, data security, human displacement, and the lack of clear regulations regarding. The results of this study reveal that although AI-based auditing in construction projects is still in its early stages, there is significant potential for its application to improve audit transparency and accountability in Indonesia. Practical Applications: This study provides insight into the potential application of AI in financial audits of construction projects. For Indonesian public accounting firms (KAPs), it provides practical implications for conducting complex construction audits to detect potential fraud and reduce risk exposure quickly. This will assist KAP auditors in conducting timely and accurate audits. Furthermore, this study highlights various challenges that KAPs need to address, including developing an AI-based audit infrastructure, training auditors to use AI-based audits, and implementing internal policies and guidelines for the use of AI in audit systems. Therefore, this study highlights the potential of AI in improving the credibility and efficiency of financial audits of construction projects.
The current business world requires organizations to operate dependable information systems because digital business activities need organizations to handle extensive data from business transactions. The research develops an information security and data management framework which follows ISO 27002 standards to achieve operational and data security and organizational resilience. The researchers used a qualitative case study method to assess current practices in order to identify security vulnerabilities and create a security framework which complies with global information security standards. The study identified three main problems which included divided data storage systems and missing access control systems and absent incident management systems as factors that caused operational inefficiencies and data mismatches and increased risk to business operations. The study demonstrates that international security standards enable organizations to implement digital transformation by helping them connect their technological systems with existing business processes and their workforce. The study provides a maritime industry model which other companies can use to enhance their data governance practices and operational sustainability through effective information security management.
Objective – Unemployment is a major issue in developing countries, including Indonesia, particularly among young people aged 15–24. One government initiative to address this is the Early-Stage Independent Workers (Tenaga Kerja Mandiri Pemula, TKMP) program by the Ministry of Manpower, which provides business mentoring and support to first-time entrepreneurs. Methodology – However, the program's effectiveness remains debated, as the needs of young entrepreneurs vary widely and are often unmet by general training and support structures. This study aims to identify the key factors influencing the success of TKMP participants, using quantitative and qualitative methods. Findings – The analysis employed descriptive statistics and linear regression to examine the impact of five independent variables, such as business capital, business location, brand, promotion, and entrepreneurial commitment, on business success. Using linear regression, the results indicate that Business Promotion has the strongest influence on business success, with a coefficient of 0.338, followed by Entrepreneurial Commitment at 0.201 and Business Location at 0.139. Conversely, business capital and brand identity had no statistically significant impact on business success. Novelty – However, other factors such as motivation, marketing skills, networking capabilities, and geographical conditions demonstrated notable contributions to entrepreneurial performance. The primary challenges identified in the program include bureaucratic complexity in the fund-disbursement process and participants’ limited understanding of the program’s operational mechanisms. Type of Paper: Empirical JEL Classification: L26, M13. Keywords: Linear factors, Success factors, TKMP, young entrepreneurs Reference to this paper should be made as follows: Islam, S.S, Putri, A.G, Fernando, K, Siahaan, A, Kurniawan, B. (2026). Analyzing Success Factors in the Independent Workforce Program (TKMP) for First-Time Entrepreneurs in Indonesia, J. Bus. Econ. Review, 11(1), 96–108. https://doi.org/10.35609/jber.2026.11.1(5)
