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Article Details

Vol. 1 No. 1 (2026): February

Forensic Audit for Legal Protection in Wahana Musik Indonesia’s Royalty Disputes

https://doi.org/10.35912/afcl.v1i1.4271

Abstract

Purpose: This study evaluated the thermal performance of a Parabolic Dish Collector (PDC) under real environmental conditions and analyzed the effectiveness of solar thermal energy conversion through experimental measurements of temperature variation, mass flow rate, and solar irradiance intensity. This study also aimed to identify the factors influencing the operational efficiency of the collector system for sustainable renewable energy applications.

Research Methodology: An experimental research method was employed through the construction and testing of a parabolic-dish solar collector system. Performance measurements were conducted by continuously monitoring the inlet and outlet water temperatures, solar irradiance, and fluid flow rates during operation. The collected data were subsequently analyzed using descriptive and thermal performance analysis methods to evaluate the heat transfer characteristics and system efficiency under varying solar conditions.

Results: The results indicated that the PDC system effectively concentrated solar radiation and significantly increased the outlet fluid temperature compared with the inlet temperature. The thermal performance was strongly influenced by the solar irradiance intensity, reflector alignment accuracy, and operational duration. The collector demonstrated stable heat absorption performance and showed potential for medium- to high-temperature thermal applications in the future.

Conclusions: The developed PDC system has considerable potential as a sustainable solar thermal technology for renewable energy utilization and decentralized thermal applications.

Limitations: This study was limited by weather variability, experimental duration, and the absence of automated sun-tracking mechanisms.

Contributions: Experimental performance data and operational analysis were provided to support the future optimization and development of efficient solar thermal collector systems.

Keywords

Forensic Audit Royalty Wahana Musik Indonesia (WAMI)

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Authors

1 Nathan Thomas
Universitas Islam Batik Surakarta, Surakarta, Indonesia
2 Hafid Zakariya
Universitas Islam Batik Surakarta, Surakarta, Indonesia
3 Diajeng Lita Pratiwi
International Tax Task Force-Asosiasi Konsultan Pajak Indonesia

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Issue

Vol. 1 No. 1 (2026): February
Section: Articles
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