bluuebunny/crossref_metadata_2025 huggingface dataset:
IPTEKS LAPORAN ARUS KAS SEBAGAI PENGUKUR PENILAIAN KINERJA KEUANGAN PADA PT. BANK SULUTGO
Authors: Kakasih Gita Gabriella , Kodong Tessa Isabel , Mawikere Lidia M.
Published: June 2019

PT. Bank SulutGo Headquarters is located at Jl. Sam Ratulangi no.9, north wenang, wenang, Manado City, North Sulawesi. Which was established on March 17, 1961 with the name of the Central North Sulawesi Regional Development Bank, on April 14, 1999 the regional development bank changed its name to PT. Bank Sulut, and September 23 2015 changed to PT. North Sulawesi Gorontalo regional development bank (PT. Bank SulutGo).In general, companies only think of big and fast profits by doing anything to achieve the desired target of the company, without thinking about the impact in the future. But gradually the company must realize that every activity must be carried out with a mature calculation taking into account the risks that must be faced. Financial performance is an analysis conducted by the company to find out where the operational activities are by using the rules in financial implementation effectively and efficiently. In this case the cash flow report at PT. Bank SulutGo has been running effectively and efficiently, so that the company can be more advanced in the future can be used as input for the company the need for efficiency to avoid undesirable things such as avoiding losses and also reducing unused cash.Keywords: cash flow statement, financial performance
IPTEKS PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN ATAU KETERANGAN (SP2DK) OLEH ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Kowel Viva A. A. , Sondakh Thessa F. Y. , Pua Ailling I. , Budiarso Novi S.
Published: June 2019

Tax has great contribution on the development in Indonesia. Therefore, the supervision for tax obligation fulfillment is a must. In fulfilling their tax obligation, taxpayers are supervised by Account Representative to ensure they are obedient in paying taxes. One way for Account Representative to supervise taxpayers is by issuing SP2DK. Account Representative will conduct analysis on taxpayer’s data and clarification. The authority expects that an effective issuance of SP2DK will increase the tax revenue of KPP Pratama Manado. Unfortunately, in its practice there are still factors that obstruct the issuance process of SP2DK and the tax revenue realization after SP2DK is issued. Due to these facts, Account Representative is required to have good knowledge and skill in analyzing and comparing the data from taxpayer to maximize tax revenue from SP2DK issuance. Keywords : SP2DK, Account Representative, analysis, income, maximization
IPTEKS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT LEASING PADA PT. HASJRAT ABADI CABANG TENDEAN MANADO
Authors: Usoh Ayudia Claudia , Lengkong Sesca Angelita , Mintalangi Syermi S.E.
Published: June 2019

The economic condition of a country will effect people’s society lifestyle, as matter of fact what happen in Indonesia especially Manado City. At this point in time the lifestyles improvement of people society in Manado City make needs of transportation in this topic as a cars grow up faster. Therefore many company as dealer having a high competition in market, so they need to win customer’s heart to sell their product. Every company have their own strategy, so that PT. Hasjrat Abadi Tendean do credit selling for their costumer as their strategy. By means of working together with the best Leasing partner they can have the ability in order to sell as many cars by credit as they can and can improve their sales volume and also to improve their profit.Keywords: Credit, Leasing, Sales System, Profit, Sales Volume
IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO
Authors: Pinontoan Regina F. , Gerungai Natalia Y. T.
Published: June 2019

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios
IPTEKS PELAKSANAAN SEWA BARANG MILIK NEGARA PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) MANADO
Authors: Sadil Cecen A. , Mahyudin Dede F. , Harikase Wanly , Morasa Jenny
Published: June 2019

The implementation of BMN Rental is the utilization of other parties within a certain period of time and receive cash rewards that can increase non-tax state revenue (PNBP). Based on the results of observations, it can be seen that the object of lease in the implementation of BMN leases in Manado KPKNL has covered all rental objects above, so Manado KPKNL expects reports from other work units and awareness of satker in reporting BMN after that KPKNL Manado takes investigative actions to the field , there are still many satker who complain about the high cost of rent. BMN leasing in Manado KPKNL is considered to be lacking, because there are still a lot of satker who have not fully understood the requirements for submitting the lease documents, so that when the lease application is submitted there are still many incomplete / incomplete requirements documents. Suggestions from penuis for KPKNL Manado are expected to be able to set a reasonable and affordable BMN rental price. Advice from the author is expected for each Satker to pay more attention to the requirements before applying for BMN rent.Keywords : Rental Implementation, state property (BMN).
IPTEKS PROSEDUR PENILAIAN ASET TETAP PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) MANADO
Authors: Maruf Juniarti Melisa , Tampang Elisabeth , Walandouw Stanley Kho
Published: June 2019

Fixed assets are tangible assets to be owned or used in the production, supply of goods or services. Aim to administer and be used for more than one period. In this material there is a procedure where as a stage of activity activities to solve it and steps to resolve a problem. Assessment is the process of activities to provide value opinions on objects of valuation in the form of State Property. Fixed Assets consist of two types, namely tangible fixed assets and intangible fixed assets. The purpose of this study was to analyze the procedure for assessing fixed assets at KPKNL Manado. The method used is an analysis of the valuation of the fixed assets of KPKNL Manado. The results of the study are in accordance with the existing reports, still collecting some background information, clear requests, objectives for assessment and description of the object of assessment.Keywrods: Procedure, Assessment, Fixed Assets
IPTEKS PENGELOLAAN RISIKO KEPATUHAN PADA PT. BANK SULUTGO
Authors: Rawis Gracela Gloria , Sabijono Harijanto
Published: June 2019

In running a business, the company cannot be separated from the risks that can threaten the company. Risks that arise require attention and improvement so that a business can survive and compete in the business world. There are various kinds of risks that arise especially at banks, usually in the form of reputation, operational, credit, market, strategic, legal, liquidity and compliance risks. From these risks, Bank SulutGo feels the need to conduct monitoring and evaluation to minimize the existing risks. This journal aims to discuss compliance risk management implemented by SulutGo Bank. By using the implementation method based on OJK Regulation Number 18 / POJK.03 / 2016 on March 16, 2016. This regulation contains the implementation of risk management for commercial banks. Based on the methods available, several steps need to be applied. This journal raises four steps, namely: identifying, measuring, monitoring, and finally mitigating. These four steps need to be done to achieve risk management that is right on target.Keywords: risk management, compliance function, identification, measurement, monitoring, mitigation,
IPTEKS PENGAKUAN PROFITABILITAS PENDAPATAN DAN BEBAN PADA PT. ESTA GROUP JAYA
Authors: Thenu Gilbert , Runtu Treesje
Published: June 2019

Profitability analysis is an efforts to measure the fullest ability of a company to measure profit. Profitability analysis based by two aspects, which is based on income or sales and investment. Analysis of company profitability has the importance of the external party which is stakeholder, so its management must provide financial statements in it including good income and load profitability reports so inviting comfort for stakeholders in seeing companies in profitability management.Keywords : Profitability of income and expenses, Profitability management
IPTEKS PENGENDALIAN INTERNAL TERHADAP PEREKAMAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MANADO
Authors: Amin Nabilah N.R. , Latjandu Lady Diana
Published: June 2019

KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur.Keywords: Tax, SPT, recording, internal control, procedures
IPTEKS PENGENDALIAN INTERN ATAS PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR PELAYANAN SURAT KETERANGAN CATATAN KEPOLISIAN (SKCK) POLDA SULUT
Authors: Karo Lusinda Natalya Debora , Datu Christian
Published: June 2019

The State Budget (APBN) is one thing that is very important for a country because it is a breath for the government in terms of advancing the country. No exception in Indonesia, which is an archipelago with so many regions. The state budget is set every year and carried out for the greatest prosperity of the people. One element of the state budget is the state revenue and grant budget, which is obtained from non-tax state revenues (PNBP). PNBP is a state financial scope that is managed and accounted for so that the Supreme Audit Agency (BPK) as a free and independent audit institution also conducts checks on components that affect state revenues and constitutes state revenues in accordance with the law. PNBP is collected or billed by Government Agencies with an Act or PP order or appointment from the Minister of Finance, based on the PNBP Plan made by the Government Agency Official. One source of Non-Tax State Revenues (PNBP) is obtained in the making of Police Note Certificates (SKCK) that are available throughout the Police of the Republic of Indonesia.Keywords : APBN, PNBP, SKCK,  Internal Control
IPTEKS PROSEDUR PERTANGGUNGJAWABAN BIAYA PERJALANAN DINAS PADA BIRO UMUM DAN PROTOKOL SEKRETARIAT DAERAH PROVINSI SULAWESI UTARA
Authors: Rompas Ferdinand Vikky , Rundengan Fanda D.P
Published: June 2019

The government must run the wheels of government honestly and cleanly and its neighbors must comply with the applicable laws and regulations. In managing finances the government must be able to account for every rupiah spent in carrying out government duties. The corruption cases of Official Travel have been many because of those who were not responsible. Regulations concerning Official Travel in the PMK Number 113 of 2012 concerning domestic official travel for State officials, civil servants and temporary employees. The purpose of this study is to find out whether the Accountability of Travel Agency Services at the General Bureau and Protocol of the Regional Secretariat of North Sulawesi Province is in accordance with the PMK Number 113 of 2012  concerning domestic official travel for State officials, civil servants, and the employee is not permanent or not. The results of the study show that the Accountability of Travel Agency Services at the General Bureau and Protocol of the Regional Secretariat of North Sulawesi Province is in accordance with the PMK Number 113 of 2012.Keywords: government, accountability, official travel costs.
IPTEKS INFORMASI BIAYA DALAM PENGGUNAAN PRODUK E-CHANNEL PADA BANK RAKYAT INDONESIA (PERSERO) TBK
Authors: Tumbel Jinnyfer J.F , Pondaag Naomi G.H , Karamoy Herman
Published: June 2019

In this modern era, technological developments are experiencing very rapid development. Likewise in financial institutions, namely banks, technology is now a determinant of bank progress and provides benefits in transactions and in carrying out the operations of other banks. And if the bank does not prioritize technology in its operations, banks will find it difficult to move forward and develop to find good profits or profits for the development of the bank. For this reason, banks issue e-channel products that are very useful, and make it easier for people not only to help the community but also to be profitable and bring good profits to the bank, and in the use of e-channel products, of course there are costs truncated which may not be recognized by the general public, but in it is also very beneficial to both parties. Keywords: cost information, e-channel products
IPTEKS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI UTARA
Authors: Soeda Endri Brifio , Rondonuwu Sintje
Published: June 2019

This research is intended to find out the appropriate or not yet the application of the System of Internal Control of the Government in the Department of Industri and Trade of the North Sulawesi Province with Government Regulation No. 60 Year 2008 about Control Systems Government Intern, by way of identifying what became an obstacle in the process of implementation of the SPIP and any efforts being undertaken in dealing with the application of constraints of SPIP for increased levels of maturity of SPIP. The general the application of SPIP in Department of industry and trade of the North Sulawesi province were in accordance with government regulation No. 60 the year 2008 about SPIP. But, not to the achievement of the target level of 3 (three) maturity of SPIP in the Departmen of industry and trade shows that the application of SPIP still experience particular constraints. As for the constraints in the implementation of SPIP namely; 1) HR which is not yet competent, 2) lack of discipline, 3) evaluation activities, inadequate. Efforts are being made to overcome the constraints in the implementation of SPIP are: 1 HR development program  through training of his own Office, 2) build effective communication, 3) build organizational commitment.Keywords: The System of Internal Control of the Government, The Level of Maturity of the Organization of the SPIP, Constraints and Efforts.
IPTEKS BALANCED SCORECARD PADA PT. DAYA ANUGRAH MANDIRI MANADO
Authors: Kawatu Brenda M L , Tamaka Nadiya R , Latjandu Lady D
Published: June 2019

One important factor in assessing the achievements and success of a company to achieve a company goal is by conducting a performance appraisal analysis, PT Daya Anugrah Mandiri Manado is a company engaged in the sale of Honda motorcycles and maintenance which of course must be carried out performance assessment to measure level of achievement and success achieved. In this study the author conducted an analysis on PT Daya Anugrah Mandiri Manado for performance assessment using the Balanced Scorecard method which discusses several things in the method. With the method of performance assessment analysis and financial perspective techniques, customer perspective, internal business process perspective, learning and growth perspective. The results of the study are very good at using this method to assess the growth performance of the company. With suggestions, you can do an analysis of PT Daya Anugrah Mandiri Manado in order to find out whether there is performance growth or not.Keywords : performance measurement, balanced scorecard
IPTEKS AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PEMERINTAH DAERAH DALAM TINGKAT PENILAIAN KINERJA PADA KELURAHAN SINGKIL II MANADO
Authors: Fernando Ida Bagus Putu , Hunta Aldi Andrew , Walandouw Stanley Kho
Published: June 2019

In a sub-district administration in singkil II, the implementation of accountability accounting is very influential and is needed in the current era, where the level of performance is very important to deal with any future problems. The average level of performance disclosure in this kelurahan is where accounting is needed, 4 of the 7 employees strongly agree on that, where the application of accounting accountability will be very helpful in the scope of the singkil II village office which has a very positive influence on all the people and especially the people in the kelurahan, and of course, behind all that there are leaders who are able to direct all of them into a village that is good in the eyes of the local government and the community.Keywords : responsibility accounting and performance assessment
IPTEKS PERATURAN PERPAJAKAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA BADAN PENGELOLAH PAJAK DAN RETRIBUSI DAERAH PROVINSI SULAWESI UTARA
Authors: Basri Harianti H. , Pangerapan Sonny
Published: June 2019

Taxes are main source state revenues where state activities such as national development financed from taxes are implement the. This study aims know application knowledge, technology about tax regulations, service quality, and tax sanctions to taxpayers, service quality has a positive effect, Compliance with taxpayers in paying greatly determines effectiveness Motor Vehicle Tax collection, regulations, service quality sanctions influence motor vehicle taxpayer registered in Badan Pengelolah Pajak dan Retribusi Daerah Provinsi Sulawesi Utara.Keywords : Vehicle tax, Tax sanctions, Service Quality and Tax Compliance
IPTEKS SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) DALAM PENYAJIAN LAPORAN KEUANGAN PADA LEMBAGA PENJAMINAN MUTU PENDIDIKAN PROVINSI SULAWESI UTARA
Authors: Tampemawa Patrycia Marcellina Maria , Kindangen Wulan D
Published: June 2019

The institute of Educational Quality Assurance is a government agency engaged in education, which aims to ensure that standards, norms, criteria and procedures set by the central government in accordance with the implementation of education in North Sulawesi. In this agency all the parts that have to be able to run well to realize good governance, one of which  the finance department whose job is to present financial statements. The application of accrual-based accounting in the central or regional government is supported by the existence of the SAIBA application, so that the presentation of financial statements, one of which is the financial report at LPMP, assisted by the application of SAIBA. Referring to PMK 270 / PMK.05 /2014 wherein it has been equipped with an Operational Report, Equity Change Report, where in the previous system only issued two types of reports, that is Budget Realization Report and Report form Balance Sheet. The financial statements must be appended with the  Financial Statement notes for annual report. Keyword: Financial statements, Accrual Basis, SAIBA
IPTEKS PENERAPAN PSAK NO. 23 ATAS PENJUALAN ENERGI LISTRIK PASCABAYAR DAN PRABAYAR PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN MANADO SELATAN
Authors: Rianto Rifka Sharen , Mailakay Dian Christin , Maradesa Djeni
Published: June 2019

In this study discusses the recognition or income in selling electricity in meters postpaid and prepaid in the company PT PLN (Persero) ULP Manado Selatan, where recognition and registration are in accordance with the theory of PSAK no. 23, This study uses descriptive analysis, interviews and data collection to Kariyawan. Recognition is a process of recording formally carried out by post into a financial statement account within the entity. While recording is a planning process to record bookkeeping, describes events that have occurred measuring through in a structured way in sequence.Keywords:  Sales, Recognition, Postpaid and Prepaid Records, PSAK No. 23
IPTEKS ANALISIS HASIL LAPORAN KEUANGAN DAN ASET SULAWESI UTARA
Authors: Sipayung Yosua Afryan Iriando , Gamaliel Hendrik
Published: June 2019

Analysis of financial statements is a study that records financial statements of a company or government in a period and describes the results of performance on the company or government. Excess financial statements know information about financial conditions, financial capacity, and changes in company capital in the previous period. The low quality of financial statements can result in data inaccuracies that are in the company or government.. Financial statements are very important information in economic decision making. By analyzing financial statements, government accountants can determine the right in making a decision so that government goals can be achieved. In the implementation of decentralization and autonomy, regions are given the right to obtain financial resources, which include, in the form of certainty the availability of funding from the government in accordance with government affairs, authority to collect and use regional taxes and levies, the right to obtain proceeds from national resources being in the area and other balancing funds, the right to manage regional wealth and obtain other legitimate sources of income, as well as funding sources. The new paradigm changes in the management of State property / State assets which are marked by the issuance of Government Regulation No. 27 of 2014 which is a derivative regulation of Law No. 1 of 2004 concerning State Treasury, has given rise to new optimism in the arrangement and management of State assets that are more orderly, obligatory and transparent in the future. In the management of regional assets requires legal principles that can be a strong foundation in a regional asset management mechanism to avoid irregularities.Keywords: Financial statements, regional assets, funds, regulations, obligations
IPTEKS KETEPATAN WAKTU INFORMASI PELAPORAN KEUANGAN PADA PT. BANK BRI UNIT KAROMBASAN CABANG MANADO
Authors: Mangala Lerry Riandy Diauw , Masuara Harlan , Lintong Diana
Published: June 2019

In the company's timeliness is the main thing especially the timeliness when entering the office in  the morning. timeliness in work is very influential on the quality of employees, on time a company can assess the quality of existing employees. from a research employee who arrived late will be deducted from the salary. so that in the future there will be less laziness in each employee, the company must provide more sanctions. in a way that employees will feel motivated to come to the office early. And for the future the quality of employees will rise.Keywords :Timeliness,  Quality employees
IPTEKS PENGARUH MINAT PERILAKU WAJIB PAJAK DALAM MENGGUNAKAN SYSTEM ONLINE DI KPP PRATAMA MANADO
Authors: Suci Tri Sukma M. , Latjandu Lady D.
Published: June 2019

Reporting system (SPT) starts the expansion of information technology online & real time, namely e-Filing. With an existence of e-Filing provides convenience to taxpayers in reportin tax returns. The purpose of this study’s to look at the factors that affect interest in taxpayer behavior toward the use of e-Filing at KPP Pratama Manado. E-Filing makes a good contribution to Taxpayers and by using e-Filing, a Taxpayers can feel the benefits, wich one is convenience when delivering taxes. Taxpayers interest in using e-Filing is based on perceptions and the experience gained by taxpayers on e-Filing. Factors of usability, convenience, security and confidentiality, and human resources have a positive influence, so that the benefits of e-Filing can be felt by all Taxpayers registered at the KPP Pratama Manado.Keywords: e-Filing, taxpayers, SPT
IPTEKS STANDAR AKUNTANSI KEUANGAN NO. 28 PADA PT ASURANSI ADIRA DINAMIKA CABANG MANADO
Authors: Iroth Natasia , Mamangkey Greyshella Sesdi , Mawikere Lidia M
Published: June 2019

Insurance is an institute who have important role in the economy. Companies are asked to manage and compile their financial statements, because that is an important thing that will greatly affect the company's productivity. For this reason, in every company have to apply be valid accounting standards to make information that is can understood by wearer of financial statements. In the presentation of financial statements, the income statement is a very important component, especially for calculation’s company expenses and income. Then it is necessary to recognize and record properly and in accordance with be valid standards. The aim of this research is to analyze the conformity of recognition of company income and expenses and PSAK No. 28 concerning Accounting for loss insurance contracts. The method used is the analysis of profit and loss statements with components in which the income and expense of PT Asuransi Adira Dinamika branch of Manado with PSAK No. 28. From the results of this study it was concluded that PT Asuransi Adira Dinamika Manado branch has recognized revenue and expenses appropriately according to standards, namely revenues recognized at the time of issuance of policies (contracts) and claims expenses recognized as expenses when issuing work orders (SPK) from headquarters. The company applies the accrual basis method in recognition of revenues and expenses, where transactions are recorded and reported at the time of the event and not when cash or cash equivalents are received (paid). Each company transaction is inputted systemically from the branch office to the head office in accordance with the detailed classification.Keywords : Revenue, Expense, Insurance, PSAK. N0 28
IPTEKS EVALUASI SISTEM AKUNTANSI PENGGAJIAN PEGAWAI NEGERI SIPIL PADA DINAS LINGKUNGAN HIDUP DAERAH PROVINSI SULAWESI UTARA
Authors: Ponto Monica T. , Alexander Stanly W.
Published: June 2019

One of the most important factors in office or agency work activities is salary. And within government institutions, each expenditure needs to be recorded as it should include employee salaries. Payroll Accounting System is made for Civil Servants. Sometimes there are problems that may occur during the salary disbursement procedure, namely how this research is conducted to see and evaluate whether the Payroll Accounting System in Environmental Services has been running well or not. After being seen and evaluated, the payroll accounting system in the office environment has basically been running well, effectively and efficiently. There are only a few things that must be considered when taking signatures from Authorized Officers and Budget Users. The procedure must be carried out immediately so that it can be ascertained when taking the signature of the Budget User & Commitment Making Officer in the office, not on official travel.Keywords: Payroll Accounting System, Budget, effectively
IPTEKS OM-SPAN PADA DIREKTORAT JENDERAL PERBENDAHARAAN NEGARA SULAWESI UTARA
Authors: Assa Jeremia Renaldo , Warongan Jessy
Published: June 2019

This report shows how modernization greatly influences the performance carried out, which makes work easier and faster precisely. using the online monitoring application SPAN on the performance of employees at the directorate general of the state of North Sulawesi, especially in the internal part of the company to be more efficient in monitoring stakeholders. this report is compiled descriptively and qualitative data collection. the results of which affect work, resulting in satisfactory work results in the directorate general of the state treasury of North Sulawesi.Keywords : modernization, online monitoring, SPAN
IPTEK SISTEM INFORMASI AKUNTANSI PADA PENERIMAAN KAS DI PT. SIARAN RADIO MODULASI NADA TITIAN INSPIRASI JAYA MANADO
Authors: Tiow Pattrichsius P , Tirayoh Victorina Z
Published: June 2019

Every organization needs an accounting information system which already planned and supervised well. This article is purpose to know the knowledge and technology (IPTEK) by applying the accounting information system on cash receipts by describing the financial transaction activities occurred. The result of discussion showed that PT Siaran Radio Modulai Nada Titian Inspirasi Jaya Manado already runs their organizational activities well and computerized. It is suggested for the company to maintain their current organizational technology advancement.Keywords: Accounting Information System, Cash Receipt
IPTEKS PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN PADA PT. MASSINDO SINAR PRATAMA MANADO
Authors: Goni Yuvita M. F , Budiarso Novi Swandari
Published: June 2019

Fixed assets are tangible assets acquired in ready to use or built first, used in the company operations, not intended for sale in the framework of the normal activities of the company and has a useful life more than one year. Depreciation is the process of allocation of the acquisition cost into the applicable cost of deductions in calculating profit. Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards in PT. Massindo Sinar Pratama Manado. The applied ipteks method is the calculation of depreciation of fixed assets in accordance with financial accounting standards. The result showed the company uses the straight line method and the declining balance method in calculating depreciation of its fixed assets. PT. Massindo Sinar Pratama Manado should not only perform depreciation calculations in accordance with financial accounting standards but also must be in accordance with the provisions of taxation in order not to need to be done fiscal correction. Keywords : depreciation, fixed assets, financial accounting standards
Investigation of organoleptic and functional-technological parameters of meat breads using mechanically deboned poultry meat
Authors: Tischenko V. I. , Bozhko N. V. , Pasichnyi V. M. , Brazhenko V. V.
Published: June 2019

Creation of combined meat products combining traditional consumer properties, as well as the possibility of using non-traditional raw materials in their recipes, is aimed at the expansion and rational use of the raw material base of the meat processing complex and solves the problem of reducing nutrient deficiency in the diet of the population. Therefore, the issue of the use of mechanically deboned poultry meat in meat bread technology and its impact on qualitative indicators and functional and technological properties is relevant. The aim of the research was to study the feasibility of the use of mechanically deboned poultry meat in the technology of combined products. Three model recipes based on the formula-meat analogue “Chainyyi” were developed. The possibility of replacing beef and pork meat with duck meat and mechanically deboned poultry meat of turkey was studied in the bread recipes. The total amount of duck meat and mechanically deboned poultry meat was 63%. As a protein ingredient able to bind moisture and relatively inexpensive compared to meat raw material, 20% of the pig's heart was added to the formulation, as well as 2% XB Fiber. Other components of the analogue formulation have not changed. Combination of duck meat with mechanically deboned poultry meat of turkey and pork hearts in the abovementioned ratios as part of meatcontaining bread stuffing systems allowed to improve the nutritional value of the product and its qualitative indices. The research confirmed the possibility of combining regional and relatively cheap raw materials to increase the nutritional value of meatcontaining products, namely breads. The bulk of proteins in the experimental samples increased by 6.57–10.38% and was within the range of 17.96–17.34%. On average, 4.98% decreased the fat content, the product became less calorie relative to the analogue by 15.98–16.76%. The formulations of model minced meat were distinguished by a higher index of the water-holding capacity, the content of binding moisture and the best indicators of plasticity. This affected the quantity of finished products, which amounted to 120.64–117.3% to the mass of raw materials, while in the control sample this figure was lower by 3.49–7.47%.
Effect of the modified silica on the conductivity and sensory properties of polyaniline nanocomposites
Authors: Horbenko Yu. Yu. , Tsizh B. R. , Aksimentyeva O. I. , Olenych I. B. , Bogatyrev V. M. , Dzeryn M. R.
Published: June 2019

The introduction of nanosized fillers into composites with conductive polymers allows them to control physical and chemical characteristics of these polymers. Silica nanoparticles due to its remarkable properties, which include large ratio of surface area to volume, excellent chemical stability, low cost of synthesis, and low toxicity, especially convenient surface modification, have attracted much attention of researchers. Such materials may be as excellent platforms for development of smart sensing systems for numerous applications in analytical chemistry and bioanalysis, in medical diagnostics and therapy, environmental and food analysis, security. It is known that the presence of nanosized silica in the structure of hybrid polymeric composites can not only radically change the structure, but also lead to improved mechanical characteristics, sorption capacity, increase or decrease in specific conductivity. In this work the method of polymerization filling “in situ” was used for preparation of the hybrid composites of polyaniline with nanoparticles of silica modified by titanium (TAC-7) and phosphorus (F-2.1) compounds, studied their morphology, electrical and moisture absorption properties. Influence of the content of inorganic component in composites on their specific conductivity, activation parameters of conductivity and their changes under the action of moisture were studied. It is shown that the filler content of 1–4% increases the electrical conductivity of composites and the incorporation of modified nanoparticles F-2.1 helps stabilize the resistivity of nanocomposites at high humidity. The resistivity change less than 2% was observed throughout the whole range of possible moisture, therefore the obtained modified material can be recommended for using in the resistive sensors operating in the condition of high humidity. Moreover, F-2.1 enhances sensitivity of polymer matrix to hydrogen chloride vapors. So, the possibility of using chemically deposited thin films of polyaniline/modified silica nanocomposite for the optical gas sensors production for various purposes, including monitoring the state of environments in real conditions of atmosphere, is shown.
Pasteurized sausages with high heme iron content
Authors: Khorunzha T. , Pasichnyi V. , Marynin A. , Svyatnenko R. , Moroz O.
Published: June 2019

Current issue of today is the process of increasing the range of sausages and extending their storage time, especially for a boiled group of sausages. Therefore, the subject of research is pasteurized sausage, with an increased content of heme iron. The aim of the work was to create a complete product with high organoleptic characteristics, balanced according to biological and nutritional value and to select optimal thermal regimes to increase the shelf life of the product and to preserve the nutritional properties of the product, since cooked sausages have a limited shelf life, and due to properly selected heat regimes, we reach our goals. The receipts of sausages, based on meat of chicken-broiler using dry milk serum, collagen-containing preparation Scan-Pro, based on skin of pigs and micronized food cellulose with a definite level of hydration, a fat-based emulsion on the basis of chicken skins and a collagen-containing preparation Scan Pro and food blood. To increase the content of heme iron towards boiled sausages, food blood of pigs was added, in addition to increasing the nutritional and biological value of blood has a colorforming effect, with its introduction in an optimal amount, to achieve a characteristic color of sausage products. Sauce with the use of jelly-forming thickeners based on food hydrocolloids was added as a sauce. The value of the buffer capacity of the jelly after pasteurization was investigated. The basis for the production of pasteurized sausages was the technology of boiled sausages followed by heat treatment by pasteurization in order to provide an extended shelf life. Sausages were pasteurized at different temperature regimes. To determine the biological value of developed sausages, it was used the application program BIO1.bas. The chemical composition of sausages was modeled based on their functional and technological parameters. Physico-chemical, microbiological, organoleptic research of the product was carried out. The amino acid composition of the product was simulated, which allowed to mention upon the biological and nutritional value of the studied formulations.
Research of properties of traditional Carpathian cheeses
Authors: Tsisaryk O. Y. , Slyvka I. M. , Musiy L. Y.
Published: June 2019

The purpose of the work was to investigate the organoleptic, physico-chemical and microbiological indices of traditional Carpathian cheeses, in particular, brynza, butz and vurda, made directly on the mountain valleys with traditional technology in Rakhiv district of the Transcarpathian region. Of 16 samples of cheese, 13 samples were cheese butz (samples 1, 2, 3, 5, 6, 7, 8, 9, 10, 11, 12, 13, 15); vurda cheese (samples 4 and 16) and cheese of brynza a year ago (sample 14). Experimental studies of organoleptic, physico-chemical and microbiological parameters of cheese samples were carried out in the laboratory of the milk and milk products department and in the department of biotechnology at Rzeszow University (Poland). In samples of cheese, organoleptic parameters were studied in accordance with GOST 7616-85; active acidity – by potentiometric method using the pH meter of the ARN-9 brand; titrated acidity – titrarily (in degrees Turner) according to GOST 3624-67. The mass fraction of salt in the cheese was determined by titration of the extract with nitric oxide silver (GOST 3627-81). The detection of bacteria of the genus Staphylococcus aureus was determined by sowing on a solid Gissa with mannitol, with further detection and confirmation of the belonging of the grown colonies to Staphylococcus aureus (GOST 30347-97). The detection of bacteria of the genus Salmonella was determined by sowing on the Endo solid medium (GOST 31659-2012). The bacteria of the intestinal stem group were determined by sowing on a Kessler liquid medium (GOST 9225-84). Cultivation of microorganisms was carried out at temperature +37 °С for 48 h. According to researches of organoleptic parameters of cheeses it was found that samples of cheese butz were characterized by sour milk, and samples of 3 and 5 sour taste and aroma, a dense humus consistency and from gray to white color. Figure – with single small and large bodies of irregular shape. According to studies of organoleptic parameters of cheese, the taste and aroma of the product should be given – light sour milk, salted, which is confirmed by the salt content – 4.6%. Consistency was crumbly, the color was yellow. Samples of cheese vurda were characterized by delicate butter, sour milk taste and smell, paste, crumbly consistency and white color. Analyzing the acidity of butz cheese it was that it was high particularly in samples 3, 8 and 14, which was reflected in organoleptic parameters. In the samples of vurda titrated acidity was 75 °T in sample 4 (pH 5.7) and 16 °T in sample 16 (pH 6.4), while brynza was characterized by the highest acidity – 260 °T (pH 4.9). According to microbiological parameters, all specimens were characterized by the presence of pathogenic microflora. In particular, 1, 3, 5–9, 11–15 samples showed Staphylococcus aureus, 10 sample of Staphylococcus epidermis, 2 sample of bacteria of the genus Salmonella, 16 sample of Enterobacter aerogenes, and 4 samples of mold.
Construction of a plan and a section of a building site in the environment of the AutoCAD graphic editor for the virtual learning environment in the Higher School
Authors: Svidrak I. G. , Boiko O. O. , Bespalov A. L.
Published: June 2019

During construction for development and design documentation`s presentation takes more time, than directly designing. Therefore, actual mean is a execution`s automation of design documentation with using computer graphics. Computer Graphics is a knowledge base for creating, processing, and storing models of geometric shapes and their graphic images by using a computer. A characteristic development`s feature of modern production is its automation, one of the main components which are the systems of automated design (CAD). Those of them that are focused only on solving specific problems, for example, in the production of design documentation, are called local systems. At present, there are many software systems of computer design of varying complexity and purpose. One of the most commonly used graphical system is the AutoCAD. In creating architectural and construction drawings, the process of constructing a plan and cutting the construction site requires a considerable amount of time. Therefore, the using AutoCAD graphical system is relevant for quick and high-quality execution of this work. The method of step-by-step application of AutoCAD commands was developed by the authors for building boundaries of earthworks, horizontals with numeric labels, and also for determining the boundaries of earthworks for excavation and embankment of the site. The squares`s grid of the slopes and the linear scale of the drawing are crossed out is used to be given by the variant of the ratio, for the option for simplifying the construction. Similar construction is also used to construct a ramp (access road). In addition, the process of constructing lines of intersection of slopes with each other and with a topographic surface, as well as the process of building the profile of the area and profile of the construction site is shown in the work. After using each of the current AutoCAD commands for demonstration its execute, are given illustration of successive steps for  creating a drawing of construction site. The performed work involves the preparation of material for methodically filling the course of computer graphics in a virtual environment, has relevance in the educational process. The results of the presented work are used in the sections of the teaching manual for students of engineering and construction specialties and in the virtual learning environment at the Higher School.
Optimization of the structure of the vibratory feeders with electromagnetic vibrating drive and a combined oscillating system
Authors: Bespalov A. L. , Svidrak I. G. , Stotsko R. Z.
Published: June 2019

Vibration loading devices are widely used in various branches of mechanical engineering to load piece blanks of automatic machines and automatic lines as well as robotic systems, automated systems and flexible automated production. Vibration devices for transportation and loading of miniature, small and medium-sized products are the most widely used. In the study of vibration transport, one of the most important issues is the study of the dependence of the average transport speed on the parameters of the oscillation of the carrier tray. It is most convenient to conduct a study in dimensionless quantities when expressing the speed of transportation through the speed coefficient, which shows how much the real speed of the part is close to the maximum speed of the transporting surface. For vibration conveyors and vibratory feeders with non-separable transportation parts using modes that are implemented mainly elliptical or asymmetric longitudinal vibrations of the bearing plane. Asymmetric laws of motion of vibration conveyors provide the highest performance in a non-invasive mode of movement of billets, but such conveyors have found a very limited distribution due to the complexity of the implementation of asymmetric vibrations by simple means. To implement the asymmetric laws of oscillation of the working body and thereby increase the speed coefficient used as power sources generators asymmetric types of oscillations, which have a very high cost. Modern production involves the creation of new models of machines with high technical and economic indicators, therefore, improving the efficiency of existing equipment and the development of new schemes of machines is an important task for designers and manufacturers of technological equipment, as the minimum improvement of its technological and operational performance can lead to a tangible economic effect. To solve this problem, the authors developed a new design of vibration hopper feeder, which carries out the transportation of products in the mode without throwing with an asymmetric law of oscillation of the carrier tray when connected directly to the AC network without using an asymmetric pulse generator and conducted an experimental study of its design to determine the speed coefficient during vibration transportation.