bluuebunny/crossref_metadata_2025 huggingface dataset:
Linkspopulismus und Prekarisierung
Authors: Goes Thomas
Published: August 2018

In recent years a debate about the possibilities of left wing populism in Germany occurred. Based on own empirical findings about how workers deal with different situations of precarious work this contribution argues, that such a populist project is not only possible but necessary. It is a popular diagnosis among scholars of industrial relations, that the precarisation of work is limiting the possibilities for solidarity and collective action among workers. But as empirical data shows also new perceptions of injustice are arising, which could be used as a starting point for union politics. In the following two different frames of interpretation are reconstructed, which workers apply in order to handle their social situation. Although not without contradictions each entails potentials for a progressive left wing populism. In order to engage with these potentials, it is argued, activists of an antagonistic left should start building a political project, whose possible populist elements are outlined in the conclusions.
Editorial: Geopolitische Konflikte nach der „neuen Weltordnung“
Authors: Redaktion Prokla
Published: August 2018

Editorial: Geopolitische Konflikte nach der „neuen Weltordnung“
An den Grenzen des American Empire
Authors: Schmalz Stefan
Published: August 2018

During the last decade, China has become an active player in global political economy. China’s rise has led to important structural changes: First, China is close to replace the US as the “consumer of last resort” in the world economy, thus, being able to influence states and companies in other world regions by granting or restricting access to its huge domestic market. Second, China is heavily investing in infrastructure and commodity supply chains in the Global South, thereby gaining control over important trade routes. And, third, China has become a major creditor of several governments, thus, challenging US-dominated international financial institutions such as the IMF. The paper draws on World-Systems Analysis in order to give an assessment of these developments. Even though China’s influence in global political economy is likely to continue to grow, internal and external factors (China’s increasing economic woes and the US counterstrategy in East Asia) might stall China’s rise.
Klimapolitik verstärkt globale und soziale Ungleichheiten
Authors: Bauriedl Sybille
Published: August 2018

Recent international climate policy is dominated by a neoliberal ideology based on a win-win-story of endless economic growth without environmental destruction. Policy makers and economic leaders have accepted the scientific argument of planetary boundaries. Since the mid-1990s, the answer to climate change is the promotion of technological innovations and market-based mitigation instruments. Eventhough this answer did not lead to the expected reduction of carbon emissions, it dominated the post-Kyoto summits of 2015. This article explores the main narratives of the climate debate in order to understand this contradiction and its persistence.
Editorial
Authors: Redaktion PROKLA
Published: August 2018

Editorial
Das Problem der Linken mit der Technik
Authors: Frings Christian
Published: August 2018

Within the left discourse concerning technology there is a tendency to regard new technologies like the computer and the internet either as blessing or as curse. While some scholars are suggesting that the new so called digital economy is leading us to a new post-capitalist society ruled by a “general intellect”, others fear that “big data” and digital control will inevitably strengthen the power of state and capital. The article uses Marx’ critique of capital as a fetish as a framework and argues that the blessing-curse-discourse is – on both sides – only replicating the fetish character instead of criticizing it. The critical discourse about technology should focus more on the relationship between new forms of struggles linked to new technologies, leave the walled off academic sphere, and abandon the blessing-curse-debate.
ANALISIS PENERAPAN PSAK NO.30 (REVISI 2011) ATAS AKUNTANSI LEASING PADA PT. FEDERAL INTERNATIONAL FINANCE (FIF) CABANG MANADO
Authors: Husain Yusni , Wokas Heince
Published: August 2018

PT. Federal International Finance (FIF) is a credit financing institution engaged in the business of credit financing. PT. FIF provides credit services to customers with expected profits derived from loan interest, so PT. FIF has a good amount of lease receivables. Therefore, any application of lease accounting in accordance with SFAS 30 (Revised 2011) on lease accounting. This study aims to determine the application of lease accounting PT. FIF. The research method used comparative descriptive method. The results showed the application of PT. FIF has been in accordance with the applicable standards. In recognition of finance lease PT. FIF has been in accordance with the applicable accounting standards for finance leases are recognized at fair value, net of transaction costs that occur. PT. FIF use leasing capital lease accounting model, can be seen from the provisions of the lease on the company's letter, stating their option rights for the lease upon expiration of the lease, where the provisions of this falls in the existing criteria on capital lease. In the final days of capital lease rental payments, the option to lease the vehicle ownership. PT. FIF use leasing capital lease accounting model by the method of direct financing leases or direct financing method.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT.PEGADAIAN (PERSERO) CABANG MEGAMAS
Authors: Datulangie Ricky Michael , Poputra Agus Toni
Published: August 2018

Companies are required to arrange their financial statements because it is the important basis to determine the recognition of revenues and expenses in accordance with the applicable rules. The research object in this case is PT. Pegadaian (Persero) Megamas Branch. The purpose was to determine and evaluate the implementation of the recognition of revenues and expenses in PT. Pegadaian (Persero) Megamas Branch. Data analysis is using qualitative method. The type of data is using primary data. Source of the data is using documentation method. This study found that the company adopted PSAK No. 23 (Revised 2010), Revenues, which identifies the fulfillment of the criteria of revenue recognition, the recognition of revenues and expenses done by using the accrual basis, and measurement of revenue recorded by the cash receipts in accordance with PSAK No. 23, paragraph 8.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI, JOB RELEVANT INFORMATION, KEBIJAKAN PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN KEPULAUAN TALAUD
Authors: Rellam Aljeni Murahati , Nangoi Grace B. , Morasa Jenny
Published: August 2018

This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary against Managerial Performance SKPD Talaud Islands, to know the Policy Formulation budget of the Managerial performance Talaud Islands, to determine the influence of delegation of authority budgeting on Managerial performance SKPD Talaud Islands, to determine jointly the effect of budget participation, motivation budgeting, job relevant information budgeting, policy budgeting, delegation of authority budgeting on managerial performance SKPD Talaud Islands. The population in this study was 105 respondents from 35 SKPD in Government Talaud Islands. Samples were selected using purposive sampling method, as many as 105 employees / officers who have served as Secretary, Head of Finance and Head of Planning / Program for primary data tested were from 105 respondents are already established. The analytical method used is multiple linear regression analysis and before the data is processed first tested using the classical assumption test. As for the process of research data using SPSS version 15.0. The results showed evidence that budget participation, motivation budgeting, job relevant information budgeting, no significant effect on managerial performance. And research shows evidence that the policy of budgeting, delegation of authority budgeting significant effect on managerial performance. Keywords: Participation budgeting, motivation budgeting, job relevant information budgeting, budgeting policies, delegation of authority budgeting on managerial performance
ANALISIS POTENSI PAJAK DAERAH DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG
Authors: Wenur Gebriany Pirade , Karamoy Herman , Warongan Jessy D. L.
Published: August 2018

Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues that has an important role in supporting the implementation of regional development of Bitung. High earnings of local taxes will increase revenue (PAD) so the local government are expected to explore the revenue sources (PAD) in improving Local Revenue (PAD) as to reduce dependence on the central government. This study is aimed to quantify and determine the potential of local taxes in the realization of the projected increase regional revenue in Bitung City. This research uses qualitative method with descriptive approach. Based on research and survey, Bitung City has unexplored local taxes potential by the local government (DIPENDA) to be explore. In 2016 to 2020 local taxes potential revenue has been projected to rising of 25 percent. Keywords: Potential, Local Taxes, Local Revenue (PAD)
ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Authors: Tala Olifia , Karamoy Herman
Published: August 2018

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management.  Keywords: Profitability, Leverage, Earnings Management.
PENERAPAN SISTEM INFORMASI AKUTANSI PENJUALAN PADA PT DEHO CANNING COMPANY BITUNG
Authors: Parrangan Gabby Angelina , Pangemanan Sifrid S.
Published: August 2018

The purpose of this study was to investigate the application of accounting information systems sales at PT. Deho Canning Company Bitung. Data analysis method used is descriptive analysis method. In which the author describes what is at issue, in this case the description of sales bagimana accounting information system implemented by the company. The results of this study indicate that sales accounting system applied to the PT. Deho Canning Company Bitung still manualKeywords: Accounting Information Systems, Sales
ANALYSIS OF RECORDING, CALCULATION AND REPORTING OF VALUE ADDED TAX (VAT) BASED ON E-FAKTUR AT PT. BERKAT REHOBOT MANADO
Authors: Lumikis Riri I. C , Ilat Ventje
Published: August 2018

Value Added Tax (VAT) is a tax imposed at the time the company makes a purchase on Taxable Goods (BKP) / Taxable Services (JKP) charged from the Tax Imposition Basis (DPP). Every purchase of goods to be produced / sold, then the tax imposed on the goods, by Taxable Enterpreneurs (PKP) is a Tax Enter 10% of the sale price before tax as Value Added Tax (VAT) which is the output tax for the tax period concerned. The type of data used in this study is, Qualitative Data is data obtained from data collection techniques through interviews, analysis of focused discussion documents or observations recorded in the report. This research was conducted at PT. Berkat Rehobot. Research conducted on the recording, calculation and reporting of Value Added Tax (VAT) at PT. Berkat Rehobot it can be concluded that this company has done accounting of Value Added Tax (VAT) in accordance with Law Number 42 Year 2009. As for the calculation and reporting using e-Faktur application so that the lack of errors that occur. If there is a lack of delays or correction in reporting due to delays in the delivery of existing Input Tax Invoice. However, the overall calculation and reporting has been in accordance with the Director General of Tax Regulation No. PER-16 / PJ / 2014.Keywords: VAT Recording, Counting and Reporting
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KOTA MANADO
Authors: Tuerah Raykes Hinrich , Morasa Jenny
Published: August 2018

Enactment of Law No. 32 of 2004 on regional government and Law No. 33 On financial balance between central and regional governments, bringing fundamental changes in the relationship Governance Government Relations and Finance, as well as bringing significant changes in the management of the Regional Budget. Budget and Expenditure  ( Budget )  approach is based on performance. Clarity describes the breadth budget budget stated clearly and in detail, and understood by the parties responsible for its achievement.The purpose of this study was to determine the effect of budgetary goal characteristics include budgetary participation  ( X1)  and clarity of purpose budget  ( X2) , the performance of government officials  ( Y ) . While the object is examined in this study was 25 Unit  ( SKPD )  in Manado City Government Environment.The study population was a Regional Working Units government Manado samples in this study were taken by using purposive sampling method obtained a sample of 60 respondents in the study by using multiple regression analysis and tested first by using the classical assumption and test the validity and reliability of data tool SPSS version 14.0.Characteristics of the test results budgetary purposes simultaneously have an influence on the performance of Manado city government. It is known to result Fhitung = 80.393 and F table = 2.37 and sig. 0,000 count <α: 5%  ( 0.05)  so that Ha is accepted. As for the partial test  ( t test )  budget participation, budget goal clarity, feedback, evaluation and budget difficulties budgetary purposes a significant effect on performance. From the calculation  ( PA )  t 2.697> 2.000 with significant ttable 0.009 <α: 5%  ( 0.05)  then H0 is rejected and Ha accepted means calculation  ( KJA)  t 2.541> 2.000 with significant ttable 0.014 <α: 5%  (  0.05)  then H0 is rejected means that Ha is accepted. Based on the survey results revealed that the factors characteristic of the budget goal Budget Participation and Budget Clarity of purpose affect the performance of Manado City Government Officials. And suggestions for government officials in this study should be further studied using objective characteristics of the budget in order to guide, reference or benchmark for every budget.
PENGARUH GAYA KEPEMIMPINAN, LOCUS OF CONTROL TERHADAP KINERJA INTERNAL AUDITOR (PENELITIAN PADA PT. BANK SULUT DAN PT. BNI, TBK)
Authors: Mogi Aileen Janet , Pangemanan Sifrid
Published: August 2018

In facing the environment change, a company should level up the effectiveness of management control to achieve the final goal between the individual and the organization. That is why a leader should be able to motivate the subordinates so the goal can be achieved.  Besides leadership style, locus of control also affects the internal auditor performance. Internal Auditor performance is one of the important indicators to reach the banking company success that is the reason why the researcher is interested with the title of this final task.This research is aimed to know the influence of leadership style and locus of control on the internal auditor performance. This research was done at 2  ( two)  banking companies, those are PT. Bank SULUT and PT. BNI, Tbk. In this research the independent variable  ( X )  are the leadership style  ( X1 )  and locus of control ( X ) ; meanwhile the dependent variable  ( Y )  is performance  ( Y ) . The data collection method used is through survey and questioner with a list of questions. It would be answered by the respondents and those are the internal auditors.  The technique used in data analysis to test the hypothesis was done by using the double linear regression analysis and processed through SPSS program Version 19.0. The result shows that the leadership style partially does not have an effect on the performance of internal auditor but the locus of control has an effect on the internal auditor performance. But simultaneously, the leadership style and locus of control influence the performance of internal auditor.2Key words: Leadership style, Locus of control, and The Performance of Internal Auditor.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PEMILIHAN KARIR SEBAGAI AKUNTAN PADA MAHASISWA PENDIDIKAN PROFESI AKUNTANSI ( PPAK ) UNIVERSITAS SAM RATULANGI
Authors: Rorong Elisa Levina , Sondakh Jullie J. , Wokas Heince
Published: August 2018

This research aims to know the influence of financial respect, professional training, professional recognition, social values, working environment, job market considerations and personality partially or together against the accountant career selection by students of University of Sam Ratulangi PPAkThe object of this research is the accounting profession education student University of Sam Ratulangi active registered as a student with a total population of 80 people. The data collected is classified as primary data which is obtained by questionnaires distribution. Data Processing is conducted by using Multiple Regression Analysis.The result of this research indicate that financial respect, profesional training, profesional recognation, social values, working environment, job market considerations and personality to career choice on Accounting either it is partially and simultaneously influence, but partially Accounting, while financial respect, professional training,  social values, working environment and personality have the significantly influence on career choice of accounting. From the ANKOVA test there is a different factor influence accountant career selection by students who already work and not yet working Keyword : financial respect, professional training, professional recognition, social values, working environment, job market considerations, personality and Accounting Career.
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DI PROVINSI SULAWESI UTARA
Authors: Sumiok Cristofer , Pontoh Winston
Published: August 2018

In presenting a good financial governance, the Local Government must be able to present the financial statements in accordance with the local government Permendagri 13 of 2006 and the Government Accounting Standards  ( SAP ) . To obtain these results certainly not out of the factors that support the implementation of the financial statements as rules / regulat ions, education, experience, commitment to employees, and supporting tools that support the creation of the ability of the involved parties in the preparation of the financial statements of Local Government.The purpose of this research aim to know the influence of competence and independence with quality audit regional inspectorate officers as financial control in the province of North Sulawesi.The Data was collected by survey with questionnaire contain list of question that have to fill by internal auditors in inspectorate as respondent. Technique data analyzing to the test the hypothesis by multiple linear regression using SPSS Ver 19.0.The result by using F-test shows that competence  ( X1 )  and independence  ( X2)  on the test result indicate that the variabel F competence  ( X1 )  and independence  ( X2 )  has significant correlation with audit quality regional inspectorate officers in the province of north Sulawesi. the result of F test shows that Fhit = 6,016 and Ftab with confidence level 95% df1  ( 2 )  and df2  ( 46 )  is 2,81 at level significance 0,002 < α: 5%  ( 0,05)  it means Ha could accepted the result of t test show that pnly competence variables that has influence with audit quality in regional inspectorate officers in the province of northSulawesi. t hit, shows 3,864 > t2,014 at level significance 0,000 < 0,05 Independence variable shows thit 0,986 < ttabtab2,014 at level significance 0,329 > 0,05 it means that independent variable didn’t influence with audit quality regional inspectorate officer in the province of north Sulawesi.Key Words : competence, independence
PERILAKU SOSIAL PT. PERKEBUNAN NUSANTARA V (PERSERO) SEBAGAI BENTUK PERTANGGUNG JAWABAN SOSIAL PERUSAHAAN TERHADAP LINGKUNGAN SEKITAR
Authors: Kaaro Noviyanti Zaitun , Kalangi Lintje
Published: August 2018

Perusahaan berperan untuk mendorong pertumbuhan ekonomi yang sehat dengan mempertimbangkan faktor lingkungan hidup. Saat ini dunia usaha tidak hanya memperhatikan keuntungan yang didapatkan, namun juga harus memperhitungkan aspek sosial, dan lingkungan. Ketiga elemen inilah yang kemudian bersinergi membentuk konsep pembangunan berkelanjutan.Analisis ini dilakukan pada PT Perkebunan Nusantara V (Persero). Perusahaan tersebut bergerak dalam bidang usaha perkebunan, agro wisata dan agro bisnis. Tujuan penelitian ini adalah mengetahui perilaku sosial perusahaan terhadap lingkungan sekitarnya. Metode analisis data yang digunakan adalah metode deskriptif komparatif, yaitu dengan menggambarkan dan menguraikan data mengenai Corporate Social Responsibilityyang terdapat pada PT Perkebunan Nusantara V (Persero). Kemudian data-data tersebut dibandingkan dengan data-datadi masa lalu.Hasil analisis menunjukkan bahwa PT. Perkebunan Nusantara V (Persero) telah melakukan tanggung jawab sosial perusahaan terhadap lingkungan sekitarnya yang terkait dengan masyarakat, lingkungan dan sumber daya manusia walaupun belum secara proporsional. Kata Kunci: Pertanggung Jawaban Sosial Perusahaan
ANALISIS DAMPAK REVIU INSPEKTORAT TERHADAP KUALITAS AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) KAB. MINAHASA TENGGARA TA 2010 DAN 2011
Authors: Prasetyo Agus , Pangemanan Sifrid
Published: August 2018

ABSTRAK Penelitian ini bertujuan untuk mengetahui mekanisme reviu Laporan Keuangan Pemerintah Daerah oleh Inspektorat Kabupaten Minahasa Tenggara pada setiap tahap perencanaan pelaksanaan dan pelaporan. Berdasarkan hasil penelitian ini, pelaksanaan reviu LKPD oleh Inspektorat Tahun Anggaran 2010 dan 2011 belum memberikan dampak signifikan terhadap peningkatan akuntabilitas LKPD. Pemerintah Daerah Kabupaten Minahasa Tenggara harus menyiapkan langkah-langkah perbaikaan mekanisme reviu pada setiap tahap perencaanaan, pelaksanaan dan pelaporan dengan mengikuti standar pedoman reviu (Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2008), pendidikan dan pelatihan tenaga Inspektorat melalui koordinasi dengan BPKP, pemenuhan kuantitas, kualitas dan standar SDM Inspektorat serta identifikasi setiap permasalahan yang telah menyebabkan disclaimer opinion LKPD TA 2010 dan 2011 sebagai prioritas penentuan langkah perbaikan melalui koordinasi dengan pihak DPPKAD dan BPK RI. Kata Kunci :  Reviu Inspektorat, Akuntabilitas, Laporan Keuangan Pemerintah Daerah (LKPD) ABSTRACT This study aims to determine the mechanism of review of financial statements the Government Financial Reportby InspektoratKab. Minahasa Tenggara at every stage of planning, execution and reporting. Based on these results, the implementation of Review LKPD by Inspektorat for Year 2010 and 2011 has not been a significant impact on increasing accountability LKPD. The Goverment Minahasa Tenggara should prepare measures improvement review of mechanisms at each stage planning, execution and reporting standards by following the guideline of Review (Peraturan Menteri Dalam Negeri No. 4 Tahun 2008), the education and training Inspektorat personnel in coordination with BPK, fulfillment quantity, human resources and quality standards as well as the identification of any problems Inspektorat which has led disclaimer opinions LKPD year 2010 and 2011 as a priority determining corrective actions in coordination with the DPPKAD and BPK RI. Keywords: Review Inspektorat, Accountability, Government Finance Report (LKPD)
ANALISIS PIUTANG PADA PT. SUCOFINDO (PERSERO) CABANG MANADO
Authors: Karamoy Venny , Nangoi Grace Bernadette
Published: August 2018

ABSTRAK Ditengah persaingan bsinis yang ketat, perusahaan dituntut untuk mampu menguasai pasar, sehingga perusahaan perlu melakukan strategi penjualan secara kredit agar jumlah penjualan meningkat. Secara umum, piutang timbul karena adanya transaksi penjualan barang atau jasa secara kredit. Investasi yang terlalu besar dalam piutang bisa menimbulkan lambatnya perputaran modal kerja, sehingga semakin kecil pula kemampuan perusahaan dalam meningkatkan volume penjualan. Akibatnya semakin kecil kesempatan yang dimiliki perusahaan untuk menghasilkan keuntungan atau laba. Tujuan yang diharapkan dapat dicapai dari penelitian ini adalah untuk menganalisis piutang tak tertagih yang dilakukan oleh PT. SUCOFINDO (Persero) Cabang Manado. Adapun metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif untuk membahas permasalahan yang sifatnya menguraikan, menggambarkan, membandingkan, suatu data atau keadaan, melukiskan dan menerangkan hasil penelitian sehingga dapat ditarik kesimpulan. PT. SUCOFINDO (Persero) Cabang Manado telah melakukan manajemen piutang dan analisis piutang dengan baik. Piutang yang telah jatuh tempo ≤ 90 hari dan piutang yang berumur 91-360 hari dapat ditagih dengan baik. Sedangkan piutang yang berumur > 1 tahun dikategorikan sebagai piutang macet yang akan disisihkan menjadi piutang tak tertagih sebesar 55,4%.Kata Kunci : Piutang tak tertagih, umur piutang  ABSTRACT  In the midst of intense business competition, business entity demand to be able to dominate the market, so companies need to do credit sales strategies in order to increase the number of sales. Too much investment in receivable can cause the lower turnover of working capital so company has less ability to increase the sales volume. Consequently, companies have little chance to generate profit or earnings. The objective which expected to be achieved from this research is to analyze the bad debts made by PT. SUCOFINDO (Persero) Manado Branch. The method of analysis that used in this study is descriptive analysis to investigate the issues that explained, described, compared the data or situation, drew and clarified result of the research. PT. SUCOFINDO (Persero) Manado Branch has already used the good management of receivable. The pass due ≤ 90 days and 91-360 days receivable are classified as collectible accounts receivable. The above 1 (one) year age of receivable categorized as bad debt which estimate uncollectible as 55.4%.Keywords: Uncollectible receivable, aging period of receivable
PENGARUH TUJUAN ANGGARAN TERHADAP PERILAKU, SIKAP, DAN KINERJA APARAT PEMERINTAH DAERAH DI KABUPATEN MINAHASA
Authors: Suwetja I Gede
Published: August 2018

ABSTRAK Penelitian ini menggunakan dua pendekatan yaitu Pendekatan Kuantitatif dan Pendekatan Kualitatif. Untuk mendapatkan pemahaman yang lebih mendalam dibalik pengaruh karakteristik tujuan anggaran terhadap perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa, maka dilengkapi dengan telaah kualitatif. Pendekatan kualitatif dalam penelitian ini akan menggunakan metode kombinasi (triangulation) dengan alat analisisnya adalah fenomenologi. Penelitian ini berusaha ingin mengetahui apakah karakteristik tujuan berpengaruh terhadap perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa dalam menyusun anggaran, melaksanakan anggaran, dan pertanggungjawaban anggaran. Penelitian ini menemukan bahwa karakteristik tujuan anggaran secara simultan berpengaruh secara positif terhadap perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa dengan nilai Fhitung > Ftabel. Hal ini menunjukkan bahwa perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa dalam penyusunan, pelaksanaan, dan pertanggungjawaban anggaran telah mengikuti aturan yang ditetapkan yaitu keikutsertaan staf dan masyarakat baik dalam menyusun, melaksanakan, dan pertanggungjawaban anggaran.Telaahan kualitatif mendukung hasil temuan analisis kuantitatif.Kata kunci: karakteristik tujuan anggaran, perilaku, sikap, dan kinerja  ABSTRACT The objective by conducting qualitative approach is to get more comprehensive of understanding about the effect of the characteristics of budget target towards behavior, attitude, and the performance of civil servants in Minahasa Regency to perform budgeting, realize the budget, and hold the responsible for realized budget. The qualitative approach in this study is conduct triangulation method with phenomenology. This study find, the characteristics of budget target simultaneously have positive effect towards behavior, attitude, and performance of civil servants in Minahasa Regency with counted F value higher than table F value. It means, behavior, attitude, and performance in preparing the budget, realize the budget, and hold the responsible for the budget are following the rules, where the participative by community and the servants have been included. The results by quantitative approach are supported by qualitative approach.Keywords: characteristics of budget target, behavior, attitude, and performance
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO.16 (REVISI 2011) DI RSU PANCARAN KASIH MANADO
Authors: Sadondang Paulina Amanda , Sondakh Jullie J , Budiarso Novi Swandari
Published: August 2018

Fixed assets has an important role to prop up the course of company operational activities, therefore the right policy of the fixed assets management is needed to maximize the role of the fixed assets. On this situation, accounting policy of the fixed assets as an information tools about fixed assets is really needed by the decision maker.RSU Pancaran Kasih Manado is an institution of Medika GMIM foundation that provided service like a public health facilities. Land, building, vehicle, medical  and non medical tools are the fixed assets that owned by company and very important to propped the course of company operational activities.This research aim for analyze the accounting treatment for fixed assets at RSU Pancaran Kasih Manado, whether it has in accordance with the statement of financial accounting standard No. 16 (revised 2011) about fixed assets..The method of research used is descriptive analyze method with the purpose to give an illustration or description about a situation in an objective manner. To compile data necessary, writer used the technique of gathering data like an interview and documentation. The kind of data that used are primary data and secondary data.From the result of research can be deduced that in operated accounting activity, the company has following provisions on PSAK No. 16 (Revised 2011) about fixed assets. On the application, the company distinguish the kind of fixed assets and the achievement method, that is cash purchase, construction, or donation, shrinking the fixed assets used straight line method, halt the fixed assets that is not used, removed the fixed assets from own list and take it off by abrogation and annihilation. But on the disclosure, the company not apply the accounting treatment of fixed assets altogether like that PSAK No. 16 (Revised 2011).
ANALISIS PELAKSANAAN SISTEM DAN PROSEDUR AKUNTANSI PENGELUARAN KAS PADA DINAS KESEHATAN KOTA MANADO
Authors: Laotongan Ray Risiano Imanuel , Saerang David P. E. , Wokas Heince R. N.
Published: August 2018

Cash expenditures is a component that is very important resource in the implementation of development programs that have been planned by the government. In government department cash expenditure have system and procedure that manage/control the cash expenditure. The purpose of this research was to analyze if the implementation of systems and procedures for cash expenses appropriate with the existing rule. Objects of this research is on the Department of Public Health of Manado City. Anlysis method used is descriptive analysis method that aims to make a picture of systematic, factual, and accruals of the facts, by comparing between system and expenses procedures performed by the Department of Public Health with the concepts of cash expenses system.The result of this research about system and procedure at the Department of Public Health of Manado City, cash expenditure procedure was appropriate with the existing rules but in the implementation still have a shortage that there is no authorization through PPK-SKPD.
ANALISIS SISTEM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA SELATAN)
Authors: Teesen Lifia , Tinangon Janjte , Afandi Dhullo
Published: August 2018

The budget has an important role in running an organization or government. More specifically the budget revenue and expenditure. Stages of revenue and expenditure budget preparation is very important to payed, because it reveals what will be done in the future. In the implementation of the organization's activities, require planning in the preparation of the budget revenue and expenditure and estimates that can be obtained later. The research was performed in South Minahasa regency, especially in the Department of Revenue and Asset Management. The research was was conducted to analyze the system preparation of the local budget in the South Minahasa regency to obtain data on Revenue Service Financial and Asset Management. Data analysis method used is descriptive method. The results showed that the preparation of the local government budget in the South Minahasa District has sufficient because it has been prepared based on standards, systems, procedures and regulations are based on of domestic regulation No. 21 of 2011, so it is understandable, traced, is transparency and accountability.
Biochemical Alterations in Acute Liver Failure and Its Relation with Prognosis
Authors: Hossain Md Motahar , Miah Md Abdus Sattar , Hasan Abu Mohammad Shafiqul , Tarafder Binoy Krishna , Alam Md Mahbubul , Siddique Md Abu Bakar
Published: August 2018

Acute liver failure (ALF) is a severe condition leading to fatal complications and death. Early detection and proper management can save life. The aim of the study was to analyze different biochemical values in acute liver failure and its relation with outcome. This study was conducted over 64 admitted patients in two medical college hospitals for duration of one and half year from December 2013 to May 2015. At presentation S. bilirubin level was in the range of 5-20 mg/dl in 46 (71.88%), S. ALT level in the range of 100 - 500 U/L in 46 (71.88%) and prothrombin time more than 22 seconds in 40 (62.50%) patients. Among other biochemical values S. creatinine was >1.5 mg/dl in 14 (21.88%), random blood glucose level < 2.5 mg/dl in 12 (18.75%) and hyponatremia in 20 (43.48%) patients. Majority (56.25%) of patients were HEV positive. Mortality was 100% in patients with S. bilirubin, S.ALT or prothrombin time level >10 mg/dl, >500 U/L and >21 seconds respectively at presentation. The higher the liver biochemical values the higher is the mortality rate. More multicentre study with large sample size is recommended to make a concrete comment.Faridpur Med. Coll. J. Jan 2018;13(1): 17-19
Female Genital Tuberculosis
Authors: Ahmed Shahana , Shaha Dipti Rani , Begum Poly , Akter Tahmina
Published: August 2018

The incidence of genital tuberculosis varies widely with the social status of the patient and her environment. The incidence is about 1% amongst gynecological patients attending the outpatient department in the developing country. Genital TB may be asymptomatic and the majority of women are diagnosed during investigations of infertility. Genital system TB represents 15-20% of extrapulmonary TB and is usually asymptomatic affecting mainly young women in the reproductive age group. Here we presented a case of genital TB which was diagnosed during laparotomy. After confirmation of diagnosis by histopathology, the case was successfully managed by anti-tubercular therapy for 9 months.Faridpur Med. Coll. J. Jan 2018;13(1): 53-55
Urinary iodine concentration: a biochemical parameter for assessing the iodine status
Authors: Molla GM
Published: August 2018

Iodine is a micronutrient, which is essential for the synthesis of thyroid hormones. Thyroid hormones play a major role in the development of different functional components in different stages of life. The relationship between iodine intake level of a population and occurrences of thyroid disorders U-shaped with an increase from both low and high iodine intake. Iodine deficiency disorders (IDDs) are a major health problem worldwide in all age groups, but infants, school children, and pregnant and lactating women are vulnerable. During pregnancy and lactation, the fetus and infants are sensitive to maternal iodine intake. Even mild iodine deficiency may lead to irreversible brain damage during this period. A main cause of IDDs of neonates and infants is maternal iodine deficiency. Universal salt iodization strategy has been initiated by the World Health Organization and United Nation International Children Emergency Fund by the year 1993 for correction and prevention of iodine deficiency. Excessive iodine causes hypothyroidism, iodine-induced hyperthyroidism and autoimmune thyroid diseases. Iodine deficiency and excessive iodine, both cause goiter. There are many indicators for assessing the IDDs, such as measurement of thyroid size by palpation or ultrasonography, serum thyroid stimulating hormone, and thyroglobulin but these are less sensitive, costly and sometimes interpretation is difficult. Urinary iodine concentration (UIC) is a well-accepted, cost-efficient, and easily obtainable indicator of iodine status. Since the majority of iodine absorbed by the body is excreted in the urine, it is considered a sensitive marker of current iodine intake and can reflect recent changes in iodine status. Iodine requirements are greatly increased during pregnancy and lactation, owing to metabolic changes. During intrauterine life, maternal iodine is the only source of iodine for a fetus. UIC determines the iodine status of pregnant and lactating women. Breast milk is the only source of iodine for exclusively breastfed neonates and infants. Breast milk iodine concentration can be determined by UIC. UIC predicts the adverse health consequences of excessive iodine intake such as goiter, hypothyroidism, and hyperthyroidism. This review presents that iodine status in different groups of a population can be determined by UIC which will be helpful in assessing the iodine status in a community, finding out the cause of thyroid disorders, to predict the risk of adverse health effects of iodine deficiency and excessive iodine, and in making plan for iodine supplementation.Mediscope Vol. 5, No. 2: Jul 2018, Page 30-35
Ocular non-Hodgkin lymphoma: a report of two cases and review of the literature
Authors: Paul R , Kundu UK , Kabir E , Islam MN
Published: August 2018

In this article, two cases of non-Hodgkin lymphomas (NHL) occurring at an unusual site were reported. The first case was a male patient aged 60 years hailing from Debidwar, Comilla came with the complaint of gradually increasing mass in the left eyelid for two years. Fine-needle aspiration (FNA) and histopathology of his lesion revealed NHL, which on immunohistochemistry showed to be of B-cell origin. A debulking operation was done in National Institute of Ophthalmology & Hospital, Dhaka and he was sent for chemotherapy. The second case was also a male aged 35 years from Muladi, Barisal who presented with gradually increasing bilateral masses on both the upper eyelids for six months. The results of FNA of the eyelid tumors were suggestive of NHL that was subsequently confirmed by histopathology. Immunohistochemistry showed the tumor to be of B-cell origin.Mediscope Vol. 5, No. 2: Jul 2018, Page 36-41
Improving Flooding Tolerance of Crop Plants
Authors: Mustroph Angelika
Published: August 2018

A major problem of climate change is the increasing duration and frequency of heavy rainfall events. This leads to soil flooding that negatively affects plant growth, eventually leading to death of plants if the flooding persists for several days. Most crop plants are very sensitive to flooding, and dramatic yield losses occur due to flooding each year. This review summarizes recent progress and approaches to enhance crop resistance to flooding. Most experiments have been done on maize, barley, and soybean. Work on other crops such as wheat and rape has only started. The most promising traits that might enhance crop flooding tolerance are anatomical adaptations such as aerenchyma formation, the formation of a barrier against radial oxygen loss, and the growth of adventitious roots. Metabolic adaptations might be able to improve waterlogging tolerance as well, but more studies are needed in this direction. Reasonable approaches for future studies are quantitative trait locus (QTL) analyses or genome-wide association (GWA) studies in combination with specific tolerance traits that can be easily assessed. The usage of flooding-tolerant relatives or ancestral cultivars of the crop of interest in these experiments might enhance the chances of finding useful tolerance traits to be used in breeding.
Delimitation of Agricultural Areas with Natural Constraints in Greece: Assessment of the Dryness Climatic Criterion Using Geostatistics
Authors: Soulis Konstantinos , Kalivas Dionissios , Apostolopoulos Costas
Published: August 2018

The Less Favored Areas (LFAs) scheme has existed in various forms since 1975 and it is a broad mechanism supporting rural development in agricultural areas with natural constraints (ANC). Within the programme period 2014–2020, the European Commission developed a common set of biophysical criteria (soil, climate, and terrain) to meet the requirement for a robust and harmonized approach of delimiting ANC throughout the EU Member States. Soil and terrain criteria can be derived directly from soil maps using geospatial analysis techniques based on the provided guidelines. However, the assessment of climatic criteria can be challenging especially in regions characterized by increased spatial variability and data scarcity. In this paper, the assessment of the dryness climatic criterion in a data-scarce region (Greece) as well as the challenges, limitations, and solutions are presented. Daily data-series from 140 meteorological stations for a 30-year reference period were analyzed and the spatial distribution of the precipitation and the potential evapotranspiration for each year were estimated in order to make the final assessment of the dryness criterion. Climate variability and the presence of trends were investigated as well. The obtained results indicated that most of the utilized agricultural area is affected by dryness due to a combination of low precipitation and high evapotranspiration rates. The extreme spatial variability especially in precipitation was also highlighted. An important temporal variability was observed as well, including indications of decreasing trends in precipitation and aridity index. Climate variability and possible trends should be investigated in more detail using longer time series in order to evaluate their impact in agricultural production.
Behavioral and Perceptual Differences between Sexes in Dogs: An Overview
Authors: Scandurra Anna , Alterisio Alessandra , Di Cosmo Anna , D’Aniello Biagio
Published: August 2018

In this paper, we review the scientific reports of sex-related differences in dogs as compared to the outcomes described for wild animals. Our aim was to explore whether the differences in male and female dogs were affected by the domestication process, in which artificial selection is the main driver. For this purpose, we used information regarding personality traits, cognitive processes, and perception, for which there is a wide theoretical framework in behavioral ecology. Aggressiveness and boldness, described as a behavioral syndrome, were reported as being higher in males than females. Females also seemed more inclined to interspecific social interactions with humans in tasks that require cooperative skills, whereas males appeared more inclined to social play, thus implying different levels of social engagement between the sexes, depending on the context. Studies on cognitive processes underlined a greater flexibility in resorting to a particular navigation strategy in males. Most lateralization studies seem to support the view that males are preferentially left-handed and females are preferentially right-handed. Reports on visual focusing coherently rank females as superior in focusing on single social and physical stimuli. Only male dogs are able to discriminate kin; however, the timing of the olfactory recording in sexes is related to the stimulus relevance. Dogs are largely in line with life-history theories, which indicate that sex differences in dogs are mainly rooted in their biological and evolutionary heritage, remaining unchanged despite artificial selection. In contrast, the higher intraspecific sociability in wild male animals was not replicated in dogs.
Role of Presenilin in Mitochondrial Oxidative Stress and Neurodegeneration in Caenorhabditis elegans
Authors: Sarasija Shaarika , Norman Kenneth R.
Published: August 2018

Neurodegenerative diseases like Alzheimer’s disease (AD) are poised to become a global health crisis, and therefore understanding the mechanisms underlying the pathogenesis is critical for the development of therapeutic strategies. Mutations in genes encoding presenilin (PSEN) occur in most familial Alzheimer’s disease but the role of PSEN in AD is not fully understood. In this review, the potential modes of pathogenesis of AD are discussed, focusing on calcium homeostasis and mitochondrial function. Moreover, research using Caenorhabditis elegans to explore the effects of calcium dysregulation due to presenilin mutations on mitochondrial function, oxidative stress and neurodegeneration is explored.
Optimisation of the Structure of a Wind Farm—Kinetic Energy Storage for Improving the Reliability of Electricity Supplies
Authors: Tomczewski Andrzej , Kasprzyk Leszek
Published: August 2018

An important issue in the correct operation of the power system is the reliability of the electricity supply from generation systems. This particular problem especially concerns renewable sources, the output power of which is variable over time and additionally has a stochastic character. The solution used in the work to improve the reliability indicators of wind farm sources is the partial stabilization of their output power achieved through cooperation with the kinetic energy storage. Excessive increase in storage capacity is associated with a large increase in investment and operating costs. It is therefore important to determine the minimum storage capacity required to maintain the accepted criteria for the reliability of energy supply. In this paper, a population meta-heuristics algorithm was used for this purpose. The obtained results confirm the possibility of limiting the energy capacity of the flywheels, they also indicate its non-linear character as a function of selected parameters of the reliability of energy supplies from wind farms.