Abstract. This paper presents the simple fabrication of interdigital capacitor (IDC) using print circuit board (PCB) for glucose biosensor. PCB type FR04 laminated with Cu as electrode was used as sensor base. The IDC pattern of sensor was designed by computer aided design program and printed with a laser printer on plastic polymers. Then, the IDC pattern was transferred into PCB by a laminating machine. The etching process of PCB was done by immersing in ferric chloride liquid to form Cu pattern. There were five patterns of sensors including 5, 10, 15, 20 and 25 patterns. The capacitance value of PCB was measured with RCL meter when IDC biosensor was put in air, aquades, and glucose liquid with various moles of glucose (0.02, 0.04, 0.06, 0.08, 0.1M). In air medium, the increase of pattern number of IDC sensor (from 5 to 25) caused the sensor capacitance rose from 22 pf to 46 pf. In addition, the capacitance of sensor was dramatically increased until 0.36 μf while IDC sensor with 25 patterns was put in aquades medium. In liquid glucose medium, the capacitance of IDC biosensor with 25 patterns increased until 0.58 μf on 0.1 M glucose liquid.

This study aims to determine the role of internal audit and the credit system in delivery corporate profits on PT. Pegadaian (Persero) Branch Sukabumi. The variables used in this study is an internal audit, system of credit, and corporate profits. The method used in this research is descriptive. The scale used is ordinal scale. The population in this study were all employees at PT. Pegadaian (Persero) Branch Sukabumi. The data used are primary data and secondary data. Data were collected and analyzed using validity and reliability test, test the classical assumption of normality test, heteroscedasticity, multicollinearity test, and autocorrelation test, simple linear regression, hypothesis testing using t-test and F, and test the coefficient of determination. Validity test results showed that all the questions for the independent variables and the dependent variable are declared invalid. Reliability test results unreliable. The result of the classical assumption of normality test showed that the role of internal audit and the system of crediting of corporate profits distributed normally. The results of hypothesis testing (t-test) showed that t = 2,187> t table = 2,052 and 10,803 t count> t table 2,052. The results of the testing of F test shows that F count = 203.867> F tables 3,354. It can be concluded that the internal audit and the system of crediting contribute significantly to the company’s earnings. Results from test determination coefficient obtained by the magnitude of the role of internal audit and the system of credit to the company’s profit amounted to 93,8%. While the remaining 6,2% are influenced by other factors.