bluuebunny/crossref_metadata_2025 huggingface dataset:
Penguasaan Tanah Oleh Orang Asing Dalam Perspektif Hak Bangsa
Authors: Nur Arif Rachman
Published: October 2019

The Indonesians has a close relation with land, water, space and natural resources in the territory, in order of the Nations Right to the highest order in the hierarchy of land tenure. But concurrently with the times, not only the Indonesian needed land and buildings, but also foreigners who working in Indonesia. It is the background of enactment of Government Regulation No. 41 of 1996 replaced by Government Regulation No. 103 of 2015 about Residential Ownership by Foreigner. Nevertheless the Government Regulation is considered not nationalists because mortgaging the Indonesia's territory to foreigner for investment reason. The method used in this research is a normative research with statute approach, historical approach and comparative approach. This research used primary legal sources and secondary legal sources incorporating nonlegal resources collected with literature research. Then the legal sources are qualitatively analyzed and then presented descriptively. The results of the study shows: 1) Housing ownership does not necessarily have an implication on land ownership, because the adoption of the Horizontal Separation Principle does not allow foreigners to own land even though they already have buildings on it. However, the period of Right to Use which is too long to reach 80 years can conflict with the Rights of the Nation; 2) Land tenure restriction by foreigners permanent residence in Indonesia is an obligation for the government to respect and protect the Rights of the Nation. The land tenure restriction is carried out by limiting housing ownership in the elaboration of subjects, quota restrictions, zoning, arrangements related to buying and selling and the establishment of duties to supervise the ownership of residential houses for foreigners domiciled in Indonesia.
Pengaruh Pelatihan Pendidikan Lingkungan Hidup Terhadap Sikap Peduli Anak Akan Kelestarian Lingkungan
Authors: Adriansyah Muhammad Ali , Sofia Lisda , Rifayanti Rina
Published: October 2019

Upaya Pencegahan terjadinya masalah lingkungan di masa depan memerlukan upaya nyata yang harus dilakukan untuk meningkatkan kualitas lingkungan, salah satunya dengan menumbuhkan sikap peduli lingkungan melalui pendidikan lingkungan kepada anak-anak sejak usia dini. Penelitian ini bertujuan untuk mengetahui perbedaan sikap peduli akan kelestarian lingkungan pada siswa SDN 002 Ujoh Bilang Mahakam Ulu dan SDN 042 Batu Besaung Samarinda setelah diberikan perlakuan pendidikan lingkungan hidup. Metode dalam penelitian ini adalah eksperimen. Sampel penelitian ini berjumlah 66 orang siswa. Data yang terkumpul dianalisis dengan uji t-test. Hasil penelitian menunjukan bahwa tidak terdapat perbedaan sikap peduli akan kelestarian lingkungan pada SDN 002 Ujoh Bilang Mahakam Ulu yang mendapat perlakuan pendidikan lingkungan hidup dengan t = -0.044, sig = 0.966 > 0.050 dan mean = -0.107; tidak terdapat perbedaan sikap peduli akan kelestarian lingkungan pada SDN 042 Batu Besaung Samarinda yang mendapat perlakuan pendidikan lingkungan hidup dengan t = -0.868, sig = 0.391 > 0.050 dan mean = -1.026; tidak terdapat perbedaan pemahaman siswa terhadap sikap peduli akan kelestarian lingkungan sebelum dan sesudah mendapatkan pendidikan lingkungan hidup antara kelompok SDN 002 Ujoh Bilang Mahakam Ulu dan SDN 042 Batu Besaung Samarinda dengan t = -0.459, sig = 0648 > 0.050 dan mean = -1.075.
Seni Bela Diri Kuntau Dalam Meningkatkan Rasa Aman
Authors: Lubis Hairani , Mustiar Mustiar , Aprilia Redha , Nurhasanah Siti Lucyana , Nabillah Syarifah Ismy
Published: October 2019

Penelitian ini bertujuan untuk mengetahui peningkatan rasa aman pada siswa SMKN 4 Samarinda jurusan akuntansi 1, akuntansi 2, perhotelan dan administrasi perkantoran setelah diberikan pelatihan seni bela diri kuntau. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan eksperimen. Sample dalam penelitian ini adalah siswa yang memiliki tingkat rasa aman yang rendah dan sedang pada kelas XI sejumlah 30 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik yaitu T-Test dengan menggunakan bantuan program komputer SPSS (Statistical Packages for Social Science) versi 20.0 for windows. Hasil analisis data menunjukkan pada sesi pretes kungfu dan posttest kungfu didapatkan hasil p = 0.001 (p < 0.05) yang berarti terdapat peningkatan signifikan diantara keduanya; pada sesi posttest kungfu dan follow up kungfu didapatkan hasil p = 0.194 (p > 0.05) yang berarti tidak ada peningkatan signifikan diantara keduanya; sedangkan pada sesi pretest kuntau dan posttest kuntau didapatkan hasil p = 0.007 (p < 0.05) yang berarti terdapat peningkatan signifikan diantara keduanya; dan pada sesi posttest kuntau dan follow up kuntau didapatkan hasil p = 0.007 (p < 0.05) yang berarti terdapat peningkatan signifikan diantara keduanya.
Keterampilan Sulam Tumpar Terhadap Konsentrasi Belajar Remaja Putri
Authors: Fitriani Rini , Vantini Adji Apriani Widi , Merida Dea Aldila , Istiqomah Istiqomah , Utami Putri
Published: October 2019

Penelitian ini bertujuan untuk mengetahui tingkat konsentrasi pada remaja putri setelah diberikan pelatihan teknik menyulam. Jenis penelitian ini adalah kuantitatif dengan pendekatan eksperimen. Medote pengumpulan data pada penelitian ini menggunakan skala konsentrasi yang diadaptasi dari skala konsentrasi yang dikembangkan oleh Amalia Cahya Setiani pada tahun 2014. Tes ini terdiri dari 45 aitem yang mengukur konsetrasi. Jawaban tes ini terdiri dari 5 pilihan yang disusun dalam bentuk skala Likert dan subjek diminta untuk menilai pada tingkat manakah mereka mengalami setiap kondisi yang disebutkan tersebut dalam satu minggu terakhir. Sample penelitian ini adalah remaja putri yang berkisar antara 14 sampai 15 tahun yang jumlah 30 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik yaitu T-Test. Hasil dari penelitian ini menunjukan bahwa keterampilan sulam tumpar dapat meningkatkan konsentrasi belajar, didapat nilai t = -0,191 dan nilai sig = 0,086.
Volcanic Clouds from the 1999 Eruption of Shishaldin Volcano: Comparison of Satellite and Seismic Observations
Authors: Thompson Glenn
Published: October 2019

The main ash-producing phase of the 1999 eruption of Shishaldin Volcano, Alaska, occurred on April 19 and ejected ash as high as 16 km asl. High levels of tremor persisted for more than 18 hours, but ash production probably lasted less than 4 hours. The total erupted volume of the April 19 event was estimated to be at least 2.0 x 107 m3 DRE. Upper level winds transported mainly sulfur dioxide to the north above 10 km altitude, and mainly ash to the south below that level. The relationship between seismicity and ash cloud production changed following the April 19 event. Episodes of strong amplitude tremor from April 21 to 24 were associated with strong strombolian activity, but very little ash was produced that could be detected in satellite images. On several occasions in late May, extensive ash plumes were detected in AVHRR and GOES images, but seismic levels during these times of ash production remained at low-levels. Satellite data suggest that the ash produced during the May events contained more fine particles than that produced by the April 19 event.
Green City Annabela Yoanita
Authors: Yoanita Annabela
Published: October 2019

Program Kampung Hijau Rungkut Mapan Barat
LAYANAN KONSELING UNTUK MENINGKATKAN MENTAL KORBAN BENCANA ALAM
Authors: Saputra Andika Ari
Published: October 2019

Indonesia adalah Negara yang rawan dengan bencana alam.Bencana alam yang terjadi tidak hanya menyebabkan kerusakan dan menelan korban jiwa, tetapi juga meninggalkan bekas luka yang sangat mendalam bagi korban bencana baik secara fisik maupun psikis (trauma). Konselor adalah salah satu profesi yang bertugas untuk melaksanakan layanan konseling untuk korban bencana yang mengalami trauma atau situasi krisis. Konselor memiliki peran penting untuk membantu pengentasan kondisi trauma yang dialami oleh korban melalui layanan konseling bencana (disaster counseling), yaitu (1) play therapy, (2) penenangan (relaksasi dan disensitisasi), (3) layanan pendalaman (eklektik). Upaya untuk dapat membantu pemulihan trauma yang dialami oleh korban bencana alam yang selamat, konselor perlu memahami kompleksitas permasalahan yang dihadapi oleh klien sebelum memilih metode, teknik, jenis layanan dan pendekatan konseling agar pelayanan konseling bencana yang diberikan dapat bermanfaat.
TUGAS INDIVIDU EKONOMI PERKOTAAN
Authors: Andini Windarlia
Published: October 2019

wawancara untuk mengetahui kualitas posyandu
Green City Kampung Hijau - Fannyta Ayu Indahsari / 130216042
Authors: Indahsari Fannyta Ayu
Published: October 2019

menceritakan bagaimana mengelolah air selokan menjadi air bersis dan jernih untuk menyiram tanaman atau mandi
Pemenuhan Hak-Hak Pekerja Migran asal Sulawesi Selatan di Malaysia dalam Perspektif Ekonomi Politik
Authors: Zulfikar Achmad
Published: October 2019

Hak untuk bekerja harus dipenuhi oleh pemerintah sebagai tanggungjawab atas jaminan HAM warga negara sesuai UUD NRI 1945 pasal 27 ayat (2). Penelitian ini bertujuan menggambarkan pemenuhan hak-hak pekerja migran asal Sulawesi Selatan di Malaysia berdasarkan UU No. 39 Tahun 2004 pada masa pra-penempatan dam masa penempatan. Penelitian ini dilaksanakan di Provinsi Sulawesi Selatan, Indonesia dan Tawau, Sabah, Malaysia. Metode yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara dan studi pustaka. Data dianalisis menggunakan teknik reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pemenuhan hak-hak pekerja migran asal Sulawesi Selatan di Malaysia pada masa pra-penempatan dan masa penempatan yang dilaksanakan dengan benar akan signifikan bagi peningkatan ekonomi tenaga kerja Indonesia/pekerja migran Indonesia (TKI/PMI), negara penempatan (Malaysia) dan negara asal (Indonesia). Semakin tinggi tingkat pemahaman seseorang terkait prosedur yang legal, semakin berkurang TKI/PMI yang menempuh jalur ilegal/non-proseduralThe right to work has to be fulfilled by the government as the responsibility for the human rights guarantees for citizens according The 1945 Constitution of the Republic of Indonesia (UUD NRI 1945) article 27 section (2). The aims of this research were to describe and analyze rights fulfillment of migrant workers from South Sulawesi in Malaysia based on Regulations No. 39 Year 2004 on pre-placement phase and on placement phase. The research was carried out in South Sulawesi Province of Indonesia and Tawau, Sabah, Malaysia. The research employed a qualitative method and a case study approach. Data were gathered through interviews and library research. Data were analyzed using data reduction, data presentation, and conclusion drawing. The results showed that the right fulfillment of migrant workers from South Sulawesi in Malaysia both during pre-placement and after placement contributed significantly to economic improvement benefited both Indonesia as supplying country and Malaysia as placement country. The better the awareness regarding legal procedure the smaller chance for the migrants/workers to make use of illegal procedure.
Kampung Eropa
Authors: Tandio Stanley Ronaldi
Published: October 2019

Kampung Eropa adalah Kampung kreativitas masyarakat di indonesia
Estetika dan Kekuasaan
Authors: Sastra Andar Indra , Prima Berkah
Published: October 2019

Buku ini merupakan produk dari hasil penelitian berbasis riset qualitatif – disiplin seni – yang dibek-up data kuantitatif. Disiplin ini menempatkan seni sebagai subjek bukan sebagai objek yang menggunakan pendekatan etic. Kajian ini menggunakan konsep emic; konsep dan teori yang bersifat etic hanya digunakan untuk membek-up agar logika yang dibangun dapat diterima dari prinsip ilmu pengetahuan. Kajian ini didasari oleh penelitian lapangan dengan menggali pengetahuan empirik dari para seniman yang memiliki otoritas di beberbagai pelosok daerah di Luhak Nan Tigo Minangkabau.
Gaya Kepemimpinan Transformasional Kepala Sekolah
Authors: Rays Nurfi Ikhsan , IFENDI MUHAMMAD
Published: October 2019

Artikel ini berisi tentang gaya kepemimpinan tranformasional kepala sekolah
Academic Writings - Research Gap
Authors: Gunawan Fanny Agustina
Published: October 2019

Research Gap, Review about Research Gap, Research contribution, Research Gap for Future Studies from International Alliance Strategy and Religious Tolerance Education's article
Posyandu - Ekonomi Pembangunan Perkotaan, FBE, Universitas Surabaya
Authors: Alif
Published: October 2019

ini adalah tugas Ekonomi Pembangunan Perkotaan dari Fakultas Bisnis dan Ekonomika Universitas Surabaya
Long-term Care Service in Surabaya : Posyandu Cemara
Authors: Mintarwan Evelyn
Published: October 2019

Me and my team visiting Posyandu Cemara in Jarsongo, Jajar Tunggal, Wiyung, Surabaya, Jawa Timur. Our objective is to describe what is Long-term care service they conducting so it will provide the community a welfare.
UUD 1945
Authors: Nurjamila siregar Heriati Nasution
Published: October 2019

Sebagai negara yang berdasarkan atas hukum, tentu saja Indonesia memiliki suatu konstituti.Konstituti yang dikenal di Indonesia dikenal dengan Undang Undang Dasar 1945. Menyadari bahwa di dalam memahami, mengerti, menghayati dan mengamalkan Undang-Undang Dasar 1945 kita perlu mengetahui maksud dan tujuan yang terkandung di dalamnya. Bahwa Undang-Undang Dasar 1945 mengikat penyelenggara negara, masyarakat, warga negara dan penduduk maka UUD 1945 dijadikan dasar untuk berulah negara dan berulah masyarakat.
The Antagonistic Dark Core
Authors: Maharana Sujit Sekhar
Published: October 2019

The dark core represents the commonalities across the dark triad (Machiavellianism, Narcissism, and Psychopathy). This study contributes to the dark core literature by examining Antagonism as the prime member accounting for the dark core and tests its relative ability in explaining the dark core as compared to other such factors namely, Primary Psychopathy, Honesty-Humility and Agreeableness. A pool of 270 prospective managers (157 males, 113 females, Mage = 25.7 yrs., SDage = 3.2 years) from a leading business school of India were selected for this study. The obtained data was subjected to Hierarchical Linear Regression, Relative Weights Analysis and Commonality Analysis in a bid to flesh out unique and common variance attributed to each predictor for comparing the ability of Antagonism in explaining the dark core in relation to other variables. Antagonism was found to outperform other predictors in accounting for the dark core and explaining variance associated with Narcissism. Honesty-Humility was found to be acting as a suppressor variable, thus increasing the predictive ability of Antagonism and Primary Psychopathy in accounting for the dark core. In short, dark traited people are antagonistic at core.
Expectation-based syntactic comprehension
Authors: Levy Roger Philip
Published: October 2019

This paper investigates the role of resource allocation as a source of processing difficulty in human sentence comprehension. The paper proposes a simple information-theoretic characterization of processing difficulty as the work incurred by resource reallocation during parallel, incremental, probabilistic disambiguation in sentence comprehension, and demonstrates its equivalence to the theory of Hale [Hale, J. (2001). A probabilistic Earley parser as a psycholinguistic model. In Proceedings of NAACL (Vol. 2, pp. 159–166)], in which the difficulty of a word is proportional to its surprisal (its negative log-probability) in the context within which it appears. This proposal subsumes and clarifies findings that high-constraint contexts can facilitate lexical processing, and connects these findings to well-known models of parallel constraint-based comprehension. In addition, the theory leads to a number of specific predictions about the role of expectation in syntactic comprehension, including the reversal of locality-based difficulty patterns in syntactically constrained contexts, and conditions under which increased ambiguity facilitates processing. The paper examines a range of established results bearing on these predictions, and shows that they are largely consistent with the surprisal theory.
Associations between collectivism and perception of social threat: a signal detection approach
Authors: Vu Tuong-Van , Finkenauer Catrin , Krabbendam Lydia
Published: October 2019

Collectivistic orientation, which entails interdependent self-construal and concern for interpersonal harmony and social adjustment, has been suggested to be associated with detecting emotional expressions that signal social threat than individualistic orientation, which entails independent self-construal. The present research tested if this detection is a result of enhanced perceptual sensitivity or of response bias. We used country as proxy of individualism and collectivism (Country IC), measured IC of individuals with a questionnaire (Individual IC) and manipulated IC with culture priming (Situational IC). Dutch participants in the Netherlands (n = 143) and Chinese participants in China (n = 151) performed a social threat detection task where they had to categorize ambiguous facial expressions as “angry” or “not angry”. As the stimuli varied in degrees of scowling and frequency of presentation, we were able to measure the participants' perceptual sensitivity and response bias following the principles of the Signal Detection Theory. On the Country IC level, the results indicated that individualism-representative Dutch participants had higher perceptual sensitivity than collectivism-representative Chinese participants; whereas, Chinese participants were more biased towards categorizing a scowling face as “angry” than the Dutch (i.e. stronger liberal bias). In both groups, collectivism on the Individual IC was associated with a bias towards recognizing a scowling face as “not angry” (i.e. stronger conservative bias). Culture priming (Situational IC) affected neither perceptual sensitivity nor response bias. Our data suggested that cultural differences were in the form of behavioral tendency and IC entails multiple constructs linked to different outcomes in social threat detection.
Exploring the Roles of Conformity, Hazard, and Convenience in Risk Mitigation Decisions: An Observational Study of Helmet Use Among Bicyclists and E-Scooter Riders in Los Angeles During Two Natural Experiments
Authors: Sparks Adam Maxwell , Fessler Daniel M.T. , Zinsser Marlee
Published: October 2019

Despite the protection offered by bicycle helmets, their use varies substantially across populations of riders. Building on previous efforts to understand helmet use as reflecting tradeoffs between convenience and safety, we explore whether helmet use is influenced by conformity, that is, by a preference to make the same helmet use decision as other riders. If so, an experiment introducing more riders with or without helmets in a specific location might shift helmet use patterns among other nearby riders. We conducted an observational study of helmet use over eight months at five locations across two university campuses in Los Angeles, California, U.S.A. During this time, a bikeshare program and electronic scooter rental services were introduced in the local area. The low use of helmets among riders of these vehicles allow us to treat these as natural experiments testing the conformity hypothesis. Corresponding to the sudden appearance of numerous helmetless e-scooter riders, helmet use declined among riders of ordinary bicycles at the more hazardous study locations, a pattern we cautiously interpret as consistent with a conformity preference among ordinary cyclists traveling long distances along city streets among helmetless e-scooter riders. At the safer locations, helmet use rates increased among ordinary cyclists, which we suggest was driven by vehicle selection decisions, with the most convenience-oriented riders preferring to use e-scooters, leaving a more safety-oriented population of ordinary cyclists. The possibility that social conformity may influence risk mitigation decisions has important implications for designing and measuring the impact of public health interventions. Also of note are are empirical demonstrations that helmet use patterns can vary substantially across seemingly similar populations and over short periods of time.
Sistem Informasi Inventory Dalam Mengolah Bahan Kayu Menjadi Produk Kusen di PB. Mekar Laksana
Authors: Mubarok Ade , Noor Chairil M , Sukajie Bambang
Published: October 2019

AbstrakSistem inventory merupakan suatu sistem untuk mengetahui persediaan stok barang pada suatu tempat. Sistem inventori sudah banyak digunakan atau dikembangkan pada suatu tempat dengan berbagai macam teknologi dan sistem. Permasalahan pada PB.Mekar Laksana ini adalah belum tersedianya sistem inventori barang sehingga belum bisa mengontrol stok barang yang tersedia. Oleh karena itu, pada skripsi ini akan di bangun sistem informasi suatu sistem inventori yang berbasis web, sehingga informasi tentang stok barang dapat diketahui secara jelas dan terperinci. Sistem inventori barang ini akan diterapkan menggunakan sistem online berbasis web, yang memungkinkan sistem informasi inventori ini dapat diakses melalui internet. sehingga sistem inventori barang dapat dicek atau dilihat oleh suplier sebagai user di sistem tersebut baik melalui web. Metode pengembangan sistem pada aplikasi ini menggunakan metode waterfall yang terdiri dari lima tahapan. Adapun tahapan tersebut yaitu Analisis dan kebutuhan Sistem, desain, Code Generation, testing,support. Aplikasi ini dibangun dengan menggunakan bahasa pemrograman PHP, DataBase MySQL. Serta menggunakan software pendukung Adobe photoshop cs sebagai desain interface. Sistem inventori ini dapat dimanfaatkan dengan beberapa fasilitas yang disediakan yaitu melalui web .Berdasarkan konsep dan perancangan, dapat disimpulkan telah dibangun “Sistem informasi  inventory pengolahan bahan baku kayu menjadi produk kusen di PB.Mekar Laksana” untuk membantu admin, manajer dan suplier dalam sistem inventory. Dalam aplikasi ini Manajer dapat mengetahui data barang, data barang masuk, data barang keluar dan suplier yang ingin mengetahui stok barang suplier tersebut. Admin, manajemen dan suplier dapat berinteraksi dengan aplikasi ini sesuai dengan informasi yang dibutuhkan melalui menu yang tersedia
Analysis Thresholding Sauvola pada Background Subtraction untuk Deteksi Objek Bergerak
Authors: Pambudi Elindra Ambar , Badarudin Abid Yanuar , Hakim Dimara Kusuma
Published: October 2019

Metode segmentasi kebanyakan digunakan dalam teknik pengolahan citra yang berkaitan dengan deteksi objek bergerak. Segmentasi pada objek bergerak sangat penting untuk menentukan proses selanjutnya berupa pengenalan atau klasifikasi. Metode yang paling umum digunakan dalam teknik-teknik segmentasi adalah metode pengambangan. Metode pengambangan dibagi menjadi dua yaitu global dan lokal. Pada penelitian kali ini akan mencoba menggunakan salah satu metode pengambangan lokal adaptif yaitu sauvola. Sauvola akan digunakan sebagai nilai ambang dari background subtraction. Garis besar dari metode yang diusulkan dalam penelitian ini adalah ekstraksi frame, inisialisasi background, preprocessing, background subtraction, sauvola, pemberian masking. Hasil terbaik rata-rata MSE dan PSNR adalah 0.0011 dan 53,6653. Pengambangan dengan sauvola mendapat hasil cukup baik dan layak sebagai nilai ambang dari background subtraction.
Meningkatkan Kompetensi Guru melalui Pelatihan Penilaian Anak Usia Dini dengan Teknik Fortopolio
Authors: NAFIQOH HENI , APRIANTI EMA , ROHAETI EUIS ETI
Published: October 2019

Rendahnya keinginan dan kemauan seorang pendidik dalam melakukan penilaian pada anak usia dini sudah dirasakan dan terlihat dari kemampuan seorang guru dalam melakukan penilaian. Bagi seorang guru penilaian merupakan hal yang sulit dan menyita waktu sehingga banyak yang melupakan dan meninggalkannya akan tetapi kita sadar bahwa penilaian merupakan kunci utama dalam melihat kemampuan anak selanjutnya dengan demikian  guru merupakan ujung tombak untuk menentukan masa depannya. Namun apa yang kita temukan di daerah purwakarta ternyata kemampuan seorang guru dalam mengolah penilaian masih terlihat kurang memahami terutama penilaian yang berbentuk portofolio, mereka masih belum tahu bagaimana cara membedakan antara hasil karya anak dan fortopolio, sebagian pendidik beranggapan bahwa hasil karya anak yang disatukan disebut dengan fortopolio namun sebenarnya tidak demikian, akibat dari minimnya pemahaman dan pengetahuan tentang fortopolio sehingga pendidik melakukan banyak kesalahan dalam penilaian bentuk fortopolio. Pengabdian ini dilakukan dari hasil temuan bahwa guru-guru yang ada di purwakarta belum cukup pengetahuannya dalam penilaian fortopolio.
PELATIHAN GURU SD PEMBIMBING OLIMPIADE MATEMATIKA SE-GUGUS 7 KECAMATAN SUKUN KABUPATEN MALANG
Authors: Suastika Ketut , Suwanti Vivi
Published: October 2019

Tingkat kesulitan soal-soal olimpiade matematika yang berada jauh di atas soal-soal rutin. menutut guru pembimbing olimpiade matematika memiliki kemampuan yang lebih dari guru matematika Sekolah Dasar (SD) pada umumnya. Oleh karena itu, tujuan dari kegiatan ini adalah untuk membantu mengatasi kesulitan-kesulitan yang dihadapi para guru pembimbing olimpiade matematika terutama guru SD gugus 7 UPT Dinas pendidikan di kecamatan Sukun. Program pengabdian masyarakat ini dilaksanakan dengan 3 tahap yaitu a) tahap persiapan : identifikasi permasalahan mitra, diskusi solusi permasalahan, dan penyusunan materi workshop, b) tahap pelaksanaan : kegiatan 1 workshop dan kegiatan 2 latihan soal dan pembahasannya, c) tahap evaluasi. Berdasarkan hasil kegiatan pengabdian ini diketahui bahwa a) peserta lebih aktif dan paham ketika dilibatkan dan praktik secara langsung dalam pengerjaan soal daripada hanya materi dan teori, b) kesulitan paling sering dihadapi peserta saat mengerjakan soal yang membutuhkan kemampuan berpikir kreatif.
PENDAMPINGAN AKREDITASI LEMBAGA PAUD DI IGTKI WONOSEGORO
Authors: Nuryanto Sidik , Irmade Oka
Published: October 2019

Saat ini pemerintah terus mendorong lembaga PAUD untuk mengajukan akreditasi. Beberapa lembaga di Kecamatan Wonosegoro belum mengajukan dengan alasan (1) Guru masih awam tentang penggunaan teknologi terkait upload dokumen di sispena, (2) Guru mengalami kebingungan terkait dengan penyediaan jenis jenis dokumen setiap butir akreditasi (3) Ketidakpahaman guru terhadap format dokumen untuk setiap butir akreditasi. Kegiatan pengabdian masyarakat ini dilakukan di lembaga yang tergabung di IGTKI Wonosegoro, Boyolali yang menggabungkan teori dan praktek. Tujuannya membantu tingkat ketercapaian lembaga PAUD yang sudah terakreditasi. Hasilnya terjadi persamaan persepsi tentang akreditasi, siap dokumen akreditasi, dan upload dokumen di Sispena.
ANALISIS SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN IT GOVERNANCE TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MINAHASA TENGGARA MENGGUNAKAN FRAMEWORK COBIT (Control Objectives For Information And Related Technology)
Authors: Ole Halens Ryanlie , Nangoi Grace , Wokas Heince R. N.
Published: October 2019

The purpose of this study was to assess the internal control system in a number of “SKPD” in Southeast Minahasa Regency and check also the utilization of IT Governance at the “SKPD”. This study uses the COBIT framework to analyze the system of internal control and utilization of IT Governance in sectors in Southeast Minahasa Regency. The method used in this research using descriptive method by distributing questionnaires purposive sampling to target treasurer, operator, or financial administration officials are determined randomly. Obtained data is then processed and dideskriptifkan by researchers thus a detailed explanation of the study. The results showed that the Financial Statements To improve the reliability of the Local Government needed improvements in terms of control and monitoring activities. Meanwhile, IT Governance are not yet standardized, but have had the procedure. The most mature component is information architecture while most adults are communication objectives and management direction.
PROSEDUR PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI PEMERINTAH KABUPATEN MINAHASA SELATAN
Authors: Mandak Andre , Morasa Jenny
Published: October 2019

Income tax (VAT) of article 21 is a tax on income in the form of salaries, wages, fees, allowances, and other similar remuneration derived by any individual taxpayer in respect of employment or office, services, and activities. The purpose of this study is to provide an explanation of the implementation of the calculation and deduction, income tax reporting section 21 and the amount of income tax revenue has been recapitulated by the Government of South Minahasa District. This study used a descriptive analysis method by comparing theory and rules perpajakn there with the data obtained. From the research, it was found the procedure of calculation and reporting of income tax article 21 in the South Minahasa District Government has been good. It can be seen from the calculation until the reporting mechanism has been carried out based on the rules that apply. The use of services and applications for the calculation of Income Tax Article 21 of the PT. TASPEN in connection with the cooperation with the Government of South Minahasa.
PENERAPAN PSAK NO. 2 TENTANG LAPORAN ARUS KAS DALAM PENGAMBILAN KEPUTUSAN PADA PERUM BULOG DIRVE SULUT DAN GORONTALO
Authors: Syaefudin Fanesa Isalia Minanda , Morasa Jenny , Alexander Stanly
Published: October 2019

In the company’s Financial Statements is a means of consideration in decision making so that, componentsin the financial statements must betrue and correct. In thedecision making companies should use the cash Flow Statement because sometimes the income and balance sheet does not show the real state of corporate finance. The purposeof this study to determine the application of the Cash Flow Statement in accordance with SFAS No. 2 in corporate decision. This type of research is quantitative descriptive. The results showed, net cash provided by the company during the year has decreased compared to the previous year. This study uses the ratio analysisin corporate decision making. The Ratio of Operating Cash Flow to Total Liabilities can be used as basis for decision making in the company repay its total Liability for one year of operation. The Ratio of Cash Flow to Current Liabilities can be used as the basis of the decision making companies when measuring the company’s ability to pay Current Liabilities by Net Operating Cash Flow. The Ratio of Cash Flow to Sales companies measure the company’s ability to measure the company’s ability to obtain cash from to sale. Leaders should Perum Bulog particularly the finance department needs to implement the Cash Flow Statement as the basis of its analysis so that can know the financial situation and can be used as a basis for decision making of the company.
ANALISIS POTENSI dan EFEKTIFITAS PAJAK DAERAH ATAS RUMAH KOS di KOTA MANADO
Authors: Simangunsong Marsion Immanuel Kant , Saerang David Paul Elia , Elim Inggriani
Published: October 2019

This regulation introduce the new system of taxation that is self assessment system occurred since 1984. This study determine how potential and realization of local taxes on boarding house toward original local income in Manado. This study explains potential and effectiveness of local tax toward boarding house in Manado. Whether the existing boarding house in Manado city and potentially effective for the implementation of local taxes imposed on the above 10 room boarding house. This study used a descriptive analysis method i9n which the research is done by collecting and analyzing the data collected and also explanation. This study concludes that the potential of the tax boarding house has great potential to be developed by the city of Manado especially department of regional income, where to impose a tax on the boarding house can increase regional real income of Manado in innovative way. To increase revenue from imposing tax of boarding house, is important to do socialization every three months to society who wants to open that business.
ANALISIS DIFFERENTIAL COST DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA INDUSTRI RUMAH PANGGUNG WOLOAN
Authors: Mongdong Romeo Fersi , Morasa Jenny , Wokas Heince
Published: October 2019

The business world today is characterized by increasing competition among existing companies. Competition occurs in all sectors of the economy both industry, trade, and services. One of the decisions that must be taken in planning at every alternative is to buy or produce itself a component of raw materials. Differential cost are related to the opportunity cost, which is the differential cost incurred costs as a result of certain decisions while the opportunity cost is the cost incurred when choosing a decision. The purpose of this study to analyze the differential costs and opportunity costs in the decision to buy or produce their own on Industri Rumah Panggung Woloan. The analytical method used is descreptive quantitative. Result of the differential cost analysis showed that the right decisions can be taken by the management company the manufactures its own because getting a hihgter differential gain, compared to buying from outside. While the opportunity cost of the buying raw materials from outside is more profitable, thus producing itself becomes more expensive. Should the leadership Industri Rumah Panggung Woloan produce their own wood from the outside becauseit would be more adventageous, compared to taking wood there are kept alone.
PENERAPAN PSAK NO. 45 PADA GEREJA GMIM BUKIT ZAITUN WALIAN DUA
Authors: Kumambow Leonardo , Tinangon Jantje J. , Tirayoh Victorina Z.
Published: October 2019

Disclosure of financial statements of the Church so important that financial accountability becomes clear, and can increase the confidence of donors and people who have given charity to the Church to manage the fund. Demands for accountability are adequate, especially for non-profit organizations of the Church can be overcome by applying general standards that apply in Indonesia, PSAK No. 45 on financial reporting nonprofits. The purpose of this study was to determine how the Financial Statements GMIM Olivet Church Walian Two when applying PSAK No. 45. The method used is descriptive qualitative method. The results obtained GMIM Olivet Church Walian Two prepare financial statements based on Tata's Church, where the financial statements prepared in the form of a report containing the budget realization of revenue and expenditure of the Church during the year. GMIM Olivet Church should apply PSAK No. 45 so that the financial statements would be more relevant, reliable, and can be compared to the accountability of the financial statements is adequate.
EVALUASI PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA MANADO
Authors: Waney Theo Rudolf , Morasa Jenny
Published: October 2019

Local Revenue is among the sources of funding of local government, and is needed in carrying out the task of government and in development. Act 32 of the local government established local tax as one of the local revenue and can be developed according to the conditions of each region. One of the sources of local revenue for the government of the city of Manado is the entertainment tax. Manado city as the center of government, trade and tourism has many places of entertainment, but the extent of the contribution of the entertainment tax on local revenue need to be investigated. The purpose of this study was to evaluate whether the effect of the entertainment tax to the local revenue of Manado. This study used secondary data obtained from the Revenue Affairs of Manado. The method used to evaluate the influence of the entertainment tax is the rate of growth. Data entertainment tax of Manado city between 2010-2014 was analyzed, and it shows the variation of revenue and was not significantly affect local revenues of Manado. Variations in entertainment tax revenues likely caused by fluctuations in entertainment activities in the city of Manado. Tax entertainment revenues are relatively small shows the effort to seek potential entertainment tax are not fully in the city of Manado. The government need to provide facilities for investment in sectors related to entertainment and at the same time optimizeeffort to seek and to collect entertainment tax in the city of Manado. Future studies need to deepen and broaden the acquisition of information and data relating to entertainment tax in the city of Manado.
ANALISIS BIAYA DIFERENSIAL UNTUK MENGAMBIL KEPUTUSAN MENJUAL LANGSUNG ATAU MEMPROSES LEBIH LANJUT PRODUK PADA INDUTRI KACANG SANGRAI TARSIUS
Authors: Manginsihi Ellis Fanny , Saerang David Paul Elia , Pusung Rudy J.
Published: October 2019

One of the functions of management is planning. Managers are faced with decisions regarding the selection of various kinds of alternatives. Any decisions taken by management will be a measurement of the success of a company in the future. One way to avoid mistakes in decision-making is by using differential analysis. Where the differential cost analysis is an approach to the analysis of the relevant costs are focused on different charges in a series of alternatives. The purpose of this study is to provide information that is relevant for the business owner to determine what costs and revenues arising from each alternative and compare to see the profits generated between direct selling or further memprosek product. The results showed that if the owner of the Industri Kacang Sangrai Tarsius wants to expand its business by choosing alternative further processing can be applied  if the product is further processed products, the revenue that will be received more than if directly sell the product.
ANALISIS PENGAKUAN PENDAPATAN BUNGA ATAS PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT PRISMADANA
Authors: Korah Timothy Ray , Saerang David Paul Elia , Wokas Heince
Published: October 2019

The largest bank revenue is interest income from credit. In general, bank lending business and one of the most interest product.Therefore the recognition and measurement of the right to credit interest income must be relevant, accurate, and accounted for, so the financial statements truly on the real financial position. The research aims to determine how the accounting treatment of the recognition of interest income on PT.BPR PRISMA DANA is already in appropriate with the applicable accounting standards, The method used in this research is descriptive analysis method. The results of research conducted in PT.BPR PRISMA DANA, showed recognition of loan interest income using the accrual basis or more leads to the realization of the concept.Except for interest income on loans classified as problematic (nonperforming) is recognized when it is received (cash basis). Interest income using the effective interest annuity system is calculated based on the remaining principal.
ANALISIS EFEKTIVITAS PENERAPAN PAJAK SARANG BURUNG WALET DI KABUPATEN MINAHASA
Authors: Lapian Pingkan , Nangoi Grace B. , Tangkuman Steven J.
Published: October 2019

Regional Income is derived from local taxes and levies. Local taxes in Indonesia based on Law No. 28 of 2009 is divided into two, namely, provincial taxes and tax districts / cities. Tax Swallow's Nest is a local tax. The aim of this study was to determine the effectiveness of taxation bird nest in Minahasa district. The analytical method used in this research is descriptive qualitative analysis to give you an idea whether the taxation of bird's nest has been effective or not and how much contribution it provides to the local revenue. The results showed that in 2011 the tax effectiveness of bird's nest of 22.28%, in 2012 amounted to 109.63%, in 2013 amounted to 129.48% and in 2014 amounted to 158.45% and the tax contributions of bird's nest on Revenue PAD in 2011 amounted to 0.09%, in 2012 amounted to 9.75%, in 2013 amounted to 8.12% and in 2014 amounted to 6.20%. It can be concluded taxation swallow nest in Minahasa district has been very effective and overall Contributions Tax swallow's nests against local revenue in 2011 through 2014 contributed greatly lacking.
EVALUASI PERENCANAAN DAN PENGADAAN ASET PADA BPKBMD KABUPATEN MINAHASA UTARA
Authors: Saraun Ferina M A. , Mawikere Lidia
Published: October 2019

Asset is one of the elements that must be managed properly in order to produce reliable information in the financial statements regions. Martinet sectoral asset management (asset) carries a significant effect on the perfection of balance sheet presentation area. The aim of this study is to see and know the planning and procurement of assets in Financial Management Board and the Regional Property North Minahasa Regency regulatory interior minister 17 in 2007 seen from the cycle of sectoral asset management are applied as well as the completeness of the source document. The method used is qualitative method with descriptive analysis techniques. The results showed that BPKBMD North Minahasa Regency is appropriate. However, BPKBMD North Minahasa  regency should coordinate better with all SKPD as users / persons responsible  for the preparation of the planning and procurement of assets in order to realize the principles of Good Governance.
EVALUASI BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UD.KAREMA
Authors: Mangare Rivo Jeaner , Morasa Jenny , Pinatik Sherly
Published: October 2019

The economic growth in Indonesia is rapidly increasing, making businesses in Indonesia to grow faster and move forward. It is demanding textile industries in order to produce quality products and in accordance with the development of the fashion world continues to grow. This study aims to describe the differential cost evaluation in the decision to accept or reject the special order on the company UD.Karema. Type of research method used is quantitative descriptive with case study approach. Location of research conducted at UD.Karema.. Results from this study are: the company will earn a profit contribution of Rp.19.547.917 if accept the special orders. According to research, company must accept special orders for the profit contribution. UD.Karema leaders should apply the differential cost calculation for making decisions to accept or reject special order.
ANALISIS KEBIJAKAN SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA TOMOHON ( Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset Kota Tomohon )
Authors: Sualang Christo A. , Ilat Ventje , Wangkar Anneke
Published: October 2019

Advertisising tax collection system is essential in supporting the implementation of billboards orderly and neat and can create and atmosphere conducive bussines climate, public tranquility and public order can be realized. Therefore, if the better the organization and arrangement of adversement in the district/region, then the optimal well as local revenue from the tax sector. The purpose of this study was to determine policy adverstising tax collection system in the city tomohon and to determine obstacles in the collection of adversticement tax in tomohon. The data used in this research is secondary data is yhe data coming from the department of refenue, finance and asset management tomohon. The result showed that the adversment taxation system policy has not completely go according to the legislation in force. Planning policy and adversment tax voting system includes how the arrangement regarding the implementation, licensing, system and incidental arrangement permanent billboard, rental values and tax rates billboard, as well as system and procedures adverstisement taxation. Advertisement taxation obstacles in tomohon, among others: implementation of billboards not in accordance with the applicable local regulations and constraints in terms of licensing advertisement.
PENERAPAN BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MEMBUAT SENDIRI ATAU MEMBELI “KALENG” PADA PT. DEHO BITUNG
Authors: Rumopa Inria , Ilat Ventje , Elim Inggriani
Published: October 2019

Every company both small companies and large corporations in carrying out its operations, basically focused on specific objectives. This study aims to determine the application of the relevant costs in the decision to make or buy an adjuvant that is canned. This research is a descriptive study with a quantitative approach. This research was conducted at PT. Deho Bitung as a research object which is located on Highway Madidir Bitung. Differential cost analysis is indispensable in accordance with the problems faced by companies in an effort to increase profits and reduce losses. Results seen from the comparison showed differential costs better decision taken by PT. Deho is purchased from outside the adjuvant cans because the costs were smaller or more efficient than making its own adjuvant cans.
ANALISIS PERLAKUAN AKUNTANSI AGRIKULTUR PADA PETANI KELAPA PADA DESA DI DAERAH LIKUPANG SELATAN : DAMPAK RENCANA PENERAPAN ED PSAK NO.69 TENTANG AGRIKULTUR
Authors: Korompis Claudia W.M.
Published: October 2019

Biological assets is a unique asset, because of the transforming growth even after biological assets generate an output. Although it has many unique, but the financial management of biological assets still have to refer to the Financial Accounting Standards. Currently the Financial Accounting Standards Board (DSAK) issued SFAS No. ED 69 on agriculture which will come into force on 1 January 2017. According to this SFAS Biological assets are measured at initial recognition and at the end of each reporting period at fair value less costs to sell. Many of Regions, especially in the village do not know the accounting treatment for biological assets. This makes researchers want to analyze the impact of the application of IAS 69 ED is the continuation of agricultural farmers' efforts in this regard coconut trees in the village in the district South Likupang. With the proper financial management from the village, will support the country's economy as a whole, especially in the face of the MEA. This research uses descriptive analysis. The results of this study indicate that in general the village in the Regional South Likupang not apply to recognize the fair value of their assets. The traditional system by recognizing the asset at the acquisition price is still the basis in preparing the financial statements. But with this study are expected, farmers / entrepreneurs start applying SFAS palm plant began in 2017. Keywords: Accounting, Agriculture, ED IAS 69, Village.
SISTEM PENETAPAN DAN PEMUNGUTAN PAJAK SARANG BURUNG WALET DI KABUPATEN MINAHASA UTARA
Authors: Pongoh Meybi Marliane , Ilat Ventje
Published: October 2019

Local tax is an obligatory contribution which is made by the region government for taxable individual or institution without an equal directly rewards, which is used to sponsoring goverment performance and development. Taxation of swift’s nest is a tax on the extraction and exploitation of swift’s nest. This thesis discusses about system of establishment and collection of swift’s nest which aims to determine a fair taxation system accordance with fairness collection tax principle and it’s mechanism undertaken by govermentas know as department of revenue MINUT. The analytical method of this thesis is qualitative descriptive. The result of this research are show that the determination of swift’s nest taxation is already accordance with it’s fairness collection tax principle and it’s already well underway. So that the target of swift’s nest taxation revenue is already realized. Although, there are some constraints in term of collecting swift’s nest taxation at MINUT. Keywords : Swift’s Nest Taxation, Tax’s astablisment, Tax’s Collection.