bluuebunny/crossref_metadata_2025 huggingface dataset:
Prevalencia de depresión y ansiedad y variables asociadas en gestantes de Bucaramanga y Floridablanca (Santander, Colombia)
Authors: Osma-Zambrano Sonia Esperanza , Lozano-Osma María Daniela , Mojica-Perilla Mónica , Redondo-Rodríguez Sol
Published: October 2019

Introducción. La depresión y la ansiedad son condiciones frecuentes en la mujer en edad fértil y están asociadas a desenlaces perinatales adversos. Se desconoce la prevalencia en población colombiana de bajo riesgo obstétrico. Objetivo. Determinar la prevalencia de depresión y ansiedad gestacional, y las variables demográficas, psicosociales y clínicas asociadas, en mujeres consultantes a control prenatal en Bucaramanga y Floridablanca, Santander. Metodología. Estudio descriptivo, transversal aplicando una encuesta y las escalas de Depresión Posnatal de Edimburgo, autoevaluación de ansiedad de Zung, apgar familiar y cuestionario de apoyo social percibido. Se establecieron las razones de prevalencia con intervalos de confianza del 95%. Resultados. Se estudiaron 244 gestantes, con un promedio de 24.8 años. La prevalencia de depresión fue de 24.6%, IC 95% (19.1-30.0) y ansiedad fue de 25.8%, IC 95% (20.3-31.3). La depresión está asociada con antecedente familiar de depresión en primer o segundo grado, razón de prevalencia: 2.0, IC 95% (1.1-3.7); presencia de ansiedad, razón de prevalencia: 22.5, IC 95% (9.4-53.7); y consumo de alcohol, razón de prevalencia: 2.9, IC 95% (1.1-8.2). Como factor protector se encontró tener dos fuentes de ingresos (pareja y familia), razón de prevalencia: 0.6, IC 95% (0.4-0.8). Adicionalmente, la ansiedad se asoció a presencia de depresión, razón de prevalencia: 13.3, IC 95% (6.3-28.1); presencia de violencia psicológica, razón de prevalencia: 2.3, IC 95% (1.1-4.8) y tener confianza en la pareja, razón de prevalencia: 3.4, IC 95% (1.5-8.2). Conclusión. Existe una fuerte asociación entre ansiedad y depresión por lo que debe ser tamizada durante la gestación.
“SEJUTA BAMBU UNTUK INDONESIAKU” Socio-Ecopreuneur Untuk Mensejahterakan Pengrajin Bambu Di Desa Hargomulyo, Gedangsari, Gunung Kidul, Yogyakarta dalam Momentum Masyarakat Ekonomi Asean (MEA)
Authors: Hidayat Robist , Zidni M. Irfan
Published: October 2019

Indonesia's bamboo potential is currently ranked third after India and China. Bamboo holds enormous opportunities and potential to be utilized in improving the economy. However, the potential of bamboo possessed by this nation has not been utilized optimally, this material is very important because it can be classified into a sustainable germplasm, with a note that the use is not excessive and the extraction is right. What happened in Indonesia, bamboo continued to be cut down without any effort to plant and maintain so that the number of bamboo populations continued to decline. Some areas with good potential for bamboo include Gunungkidul, Special Region of Yogyakarta. Efforts to increase the value of bamboo also need to be balanced with conservation efforts as an increase in bamboo biodiversity itself. The existence of the Asean Economic Community (AEC) at the end of 2015 is a broader economic and market integration. This indicates open competition for trade in goods, services, investment, capital and workers. From these problems, we create a socio-ecopreneur with the theme "a million bamboos for my Indonesia". This product is made from 100% bamboo material, then innovates on bamboo crafts to become a creative, eco-friendly, sustainable, and originally hand made industrial product. This product is suitable for use as house accessories, household utilities, and others. This product uses traditional lamination technology (press) and bamboo preservation. we also developed a bamboo business management model that is beneficial for the economic resilience of local communities, especially for communities in Hargomulyo Village and at the same time beneficial to environmental biodiversity. Using a global interconnection ethnographic approach where we and the community are fully involved in the activity process starting from assessment, planing, implementation (action), until monitoring-evaluation.
Penerapan Analisis Regresi Linier Berganda dalam Penyelesaian Skripsi Mahasiswa
Authors: Wibisono Aryo , Rofik Mohammad , Purwanto Edy
Published: October 2019

Students often experience problems in choosing the method of completing their thesis, as a result, student thesis planning is hampered. During lectures, they only know the theory and practice of statistics without practicing in depth. Therefore this dedication is carried out to assist a group of students in determining the method that suits their thesis. The formulation of the problem is due to the lack of understanding for students in choosing analytical tools to conduct their research. As well as adding insight in doing descriptive statistical analysis and multiple linear regression. The purpose of this training is to add insight in analyzing using the SPSS software. The target in this service is the final year students who are taking thesis which is held in June 2019. This training will later use the SPSS software as an analytical material in conducting thesis. From the results of monitoring during the assistance in this service, the majority of participants with a percentage of 84% who can complete 5 cases with a perfect score of 100, another 16% get a score of 70. And from these results are in accordance with the training target, as well as many of the participants who expressed satisfaction with the training that was held.
KINERJA PERTUMBUHAN DAN FCR IKAN PATIN (Pangasius sp) DENGAN LAMA PEMUASAAN YANG BERBEDA
Authors: Armanda Ego Arta , Rahim Andi Rahmad , Dadiono Muh Sulaiman
Published: October 2019

Ikan patin termasuk komoditi yang memiliki prospek cerah untuk dibudidayakan. Tingginya biaya produksi akibat mahalnya harga pakan dan kebutuhan pakan yang tinggi mendorong perkembangan metode pemberian pakan yang efisien dan dan efektif. Salah satunya adalah dengan cara pemuasaan pakan. Penelitian ini bertujuan untuk menguji efek dari pemuasaan dan pertumbuhan, kelangsungan hidup dan rasio konversi pakan pada ikan patin. Penelitian menggunakan rancangan acak lengkap (RAL) dengan 4 perlakuan Perlakuan A (pemuasaan 8 jam), Perlakuan B (pemuasaan 12 jam), Perlakuan C (pemuasaan 24 jam), Perlakuan D (pemuasaan 48 jam) dan 3 kali ulangan. Parameter yang dianalisis adalah pertumbuhan panjang mutlak, pertumbuhan bobot mutlak, laju pertumbuhan harian, kelangsungan hidup dan FCR. Setiap tempat budidaya ditebar benih ikan patin ukuran 9-10 cm dengan kepadatan 10 ekor/media. Berdasarkan hasil penelitian yang telah dilakukan, maka dapat disimpulkan bahwa pemuasaan pada ikan patin menunjukkan perbedaan nyata pada variabel bobot mutlak, panjang mutlak, laju pertumbuhan harian, dan FCR. Perlakuan B (pemuasaan 12 jam) memberikan bobot mutlak, panjang mutlak, dan FCR terbaik. Laju pertumbuhan harian terbaik pada perlakuan A (pemuasaan 8 jam). Sedangkan variabel kelangsungan hidup tidak memperlihatkan perbedaan nyata pada semua perlakuan.
Pemanfaatan Limbah Lemak Ayam Broiler (Gallus domesticus) Sebagai Bahan Baku Pembuatan Biodiesel Melalui Proses Transesterifikasi
Authors: Pratama Reysha Vinanza , Mardiana Mardiana , Niawanti Helda
Published: October 2019

Biodiesel adalah alkil ester dari rantai panjang asam lemak yang berasal dari bahan lemak seperti nabati atau lemak binatang. Biodiesel merupakan bahan bakar diesel alternatif dari bahan mentah yang dapat diperbaharui. Penelitian ini dilakukan untuk mengetahui pengaruh persentase katalis NaOH pada pembuatan biodiesel dari lemak ayam terhadap penurunan persentase free fatty acid (FFA), nilai densitas, yield, dan persentase fatty acid methyl ester (FAME) dengan proses transesterifikasi. Bahan baku yang digunakan berupa lemak ayam yang didapatkan dari pedagang ayam di “Pasar Pagi Kota Samarinda”. Kondisi operasi dari proses transesterifikasi pembuatan biodiesel yaitu temperatur 60° C, kecepatan pengadukan pada skala 5, waktu transesterifikasi 75 menit, serta rasio molar perbandingan minyak ayam dan metanol adalah 1:6. Variasi katalis yang digunakan yaitu 0,25 %, 0,5 %, 0,75 %, 1 %, 1,25 % yang dilakukan secara duplo. Hasil penelitian menunjukan bahwa penurunan FFA terbesar yaitu pada variasi katalis 1% sebesar 2,7164%, densitas seluruh sampel sesuai dengan SNI yaitu 850-890 kg/m3, yield terbesar yaitu pada variasi katalis 0,25% dengan nilai rata-rata sebesar 77,395 %, serta kadar FAME yang dihasilkan pada persentase katalis 1% adalah sebesar 45,1679 %.Kata kunci: biodiesel, lemak ayam, katalis, transesterifikasi, duplo.
Analisis Kuantitatif Fasa Dan Parameter Kristal Abu Cangkang Keong Mas (Pomacea canaliculata L) Hasil Kalsinasi Suhu Tinggi Menggunakan Metode Rietveld
Authors: Mukminin Amirul
Published: October 2019

Analisis kuantitatif melalui penghalusan data (refinement) metode Rietveld adalah solusi untuk mempelari tentang sistem kristal suatu material katalis. Metode ini menjadi pelengkap dari sistem analisis kualitatif dari suatu difraktogram sinar-X. Seluruh sampel abu cangkang keong mas (Paguroidea) pada penelitian ini di kalsinasi selama 4 jam dengan variasi suhu kalsinasi untuk kemudian dikarakterisasi dengan XRD spektroskopi. Setiap difraktogram sinar-X sampel dilakukan refinement metode Rietveld. Hasil refinement menunjukan bahwa sampel abu cangkang keong mas yang dikalsinasi selama 4 jam memberikan perbedaan komposisi fasa dan parameter unit sel kristal karena pengaruh suhu kalsinasi 600°C, 700°C dan 900°C. Sampel 600°C, 700°C adalah fasa tunggal padatan CaCO3 kalsit dengan bentuk kristal trigonal grup ruang R- 3C, volume kristal berturut-turut adalah 367.381 Å3 dan 369.240 Å3, sedangkan sampel 900°C merupakanpadatan fasa tunggal CaO dengan bentuk kristal kubik grup ruang Fm3m dan volume kristal adalah 111.960 Å3. Nilai Reabilitas (R) hasil refinement, RP, Rwp, Rexp dan GoF = χ2 memberikan hasil yang baik dan dapat diterima.Kata kunci : katalis CaO dan CaCO3, x-ray diffraction, Rietveld Analisis
The Formulation of The Norm On Handling The Violation of Local Election
Authors: Bura Datu Atiqah Mumtazah Ameliah
Published: October 2019

The study to analyze the formulation of the norm on handling the violations of local election which can affirm sanctions for violators of Article 73 of Law Number 10 of 2016 concerning the Second Amendment to the Act Number 1 of 2015 regarding the Government Regulation in Lieu of Act Number 1 of 2014 about the Election of Governors, Regents and Mayors into Law.

The Type of the Research Method used in this study is normative legal research. The results of this study are the sanction formulation policies specifically regarding the formulation of administrative sanctions for violators of Article 73 of Act Number 10 of 2016 regarding The Election of Governors, Regents and Mayors, which have a number of fundamental weaknesses, thus affecting the effectiveness of handling violation, because the weaknesses in the formulation stage (in abstracto) are strategic weaknesses for the next stage, namely the application and execution stage (in concret).

The conclusion of this study is that there is a legal certainty about the violation handling for the local election that is structured, systematic and massive. It is recommended that these elements are not to be used as a series of reasons that will be difficult in proving all three together since it will cause legal uncertainty and a short amount of time to handle an election crime, the bureaucracy to handle election crimes should be designed more simply.
Meningkatkan Kualitas Tidur Dengan Alunan Musik Tingkilan
Authors: Suhesty Aulia , Prayuga Rahman Saleh , Fadli Ahmad , Sandy Yogie Kurnia , Syahrani Abdul
Published: October 2019

Tidur merupakan proses yang diperlukan oleh manusia untuk pembentukan sel-sel tubuh yang baru, perbaikan sel-sel yang rusak, dan memberi waktu organ tubuh untuk beristirahat serta menjaga keseimbangan metabolisme tubuh yang dipengaruhi oleh kualitas tidur. Penelitian ini bertujuan untuk meningkatkan kualitas tidur dengan terapi musik menggunakan alunan musik Tingkilan. Musik Tingkilan merupakan musik khas suku Kutai Kalimantan Timur yang banyak mendapat pengaruh dari budaya islam. Subjek yang digunakan dalam penelitian ini adalah 30 orang siswa yang terbagi dalam dua kelompok eksperimen, dengan masing-masing kelompok berjumlah 15 orang. Jenis penelitian ini adalah penelitian kuantitatif eksperimen dengan meggunakan alat bantu skala kualitas tidur PSQI (The Pittsburgh Sleep Quality Index). Hasil analisis post-test t hitung adalah -1,167 (< t tabel = 2,160) dengan p = 0,253 (p > 0,05). Sedangkan pada follow up t hitung adalah -0,275 (< t tabel = 2,160) dengan p = 0,785 (p > 0,05) maka H0 diterima dan H1 ditolak, artinya subjek yang diberikan perlakuan terapi instrumen musik Tingkilan tidak berbeda tingkat kualitas tidurnya dibandingkan subjek yang diberikan terapi relaksasi.
Twofold excessive utilization rate yields high financial equivalent but seriously threatens public rangelands in Turkey
Authors: KARA Abdurrahman , DUMLU Emre Süreyya , UZUN Mustafa , ÇAKAL Şerafettin
Published: October 2019

The aim of this study was to estimate the utilization rate and financial equivalent of the utilized rangeland forage to quantify the extent of grazing pressure on the semiarid Turkish rangelands, and to attract the public attention to the importance of rangelands in national economy. The study was conducted in Erzurum province of Turkey. In permanent 12 representative sites in each of village rangelands, cages of 1 m height and 1 m × 1 m floor area, were placed and forage under cages was clipped to the ground at the end of the grazing seasons in 2007 and 2008. Simultaneously, the forage outside the cages was sampled with random quadrats. Financial equivalent of the utilized rangeland forage was estimated using surrogate market valuation method.  In data analysis were employed descriptive statistical methods and one-way ANOVA test. According to the results, the average rangeland dry forage yield was 1012 kg.ha–1 and rangeland utilization rate was 69 per cent, roughly two-fold higher than suggested rates. Under the prevailing conditions, the financial equivalent of the utilized rangeland forage is about 526 TRY or 92 USD per hectare. It was concluded that utilization rate or grazing period should be deflated by 50% for sustainable resource use by allowing rangeland plants to regenerate.
Toward an Integrative Psychometric Model of Emotions
Authors: Lange Jens , Dalege Jonas , Borsboom Denny , van Kleef Gerben , Fischer Agneta
Published: October 2019

Emotions are part and parcel of the human condition, but their nature is debated. Three broad classes of theories about the nature of emotions can be distinguished: affect program theories, constructionist theories, and appraisal theories. Integrating them in a unifying theory is challenging. An integrative psychometric model of emotions can inform such a theory, because psychometric models are intertwined with theoretical perspectives about constructs. To identify an integrative psychometric model, we (a) delineate properties of emotions stated by emotion theories, and (b) investigate whether psychometric models account for these properties. Specifically, an integrative psychometric model of emotions should allow identifying distinct emotions (central in affect program theories), should allow between and within person variation of emotions (central in constructionist theories), and should allow causal relationships between emotion components (central in appraisal theories). Evidence suggests that the popular reflective and formative latent variable models—in which emotions are conceptualized as unobservable causes or consequences of emotion components—cannot account for all properties. Conversely, a psychometric network model—in which emotions are conceptualized as systems of causally interacting emotion components—accounts for all properties. The psychometric network model thus constitutes an integrative psychometric model of emotions, facilitating progress toward a unifying theory.
Green City Kampung Hijau - Fannyta Ayu Indahsari / 130216042
Authors: Indahsari Fannyta Ayu
Published: October 2019

Program IPAL di kampung hijau rungkut mapan barat
kampung Jemursari
Authors: Argianto Dadan
Published: October 2019

kampung jemursari adalah kampung yang bersih dan rapi
KOMPETENSI BERPIKIR KRITIS DALAM PRAKTIK KEPERAWATAN
Authors: Adinda Dhita
Published: October 2019

Kompetensi berpikir kritis sebagai proses kognitif yang digunakan perawat untuk membuat dan penilaian terhadap perawatan klinis klien. Perawat menerapkan proses keperawatan sebagai kompetensi pada saat memberikan perawatan dengan pasien. Dimana adanya metode ilmiah, pemecahan masalah, pengambilan keputusan klinis, penentuan diagnosis, dan inferensi. Tujuan dari proses keperawatan berpikir kritis yaitu untuk mendiagnosis dan mengobati respons manusiawi terhadap masalah kesehatan yang ada atau yang ingin di perbaharui dan untuk membuat penilaian terhadap perawatan klinis seorang pasien, yang meliputi penjelasan diagnostik, kesimpulan klinis, dan pengambilan keputusan klinis. Metode yang digunakan yaitu dengan metode kualitatif yaitu mengummpulkan sebanyak-banyaknya data dengan literature review. Hasil dari seorang perawat harus memiliki kompetensi keperawatan agar mendapatkan izin untuk membantu klien memperoleh persetujuan mengenai hasil terapi untuk mencapai kesehatan yang lebih baik. Pembahasan dari kompetensi berpikir kritis dalam keperawatan meliputi kompetensi pemikiran kritis umum, kompetensi pemikiran kritis spesifik terhadap satu keadaan klinis, dan komptensi pemikiran kritis spesifik dalam keperawatan. Jadi kompetensi berpikir kritis sangat berpengaruh pada proses dan praktik dalam keperawatan.
Pentingnya public relations dalam organisasi
Authors: Handayani Suci Handayani
Published: October 2019

public relations is a management function to help say and maintain common rules in communication, for the sake of creating mutual understanding and cooperation between institutions or companies with the public, helping management and responding to public opinion, regulating and enforcing management responsibilities in serving the interests of the community, helping management in following , monitors, acts as a system of danger signals to help management take precautions in dealing with a variety of bad possibilities, and uses research and effective and persuasive communication techniques to achieve all objectives. Public relations is a series of activities that are organized continuously and regularly. Public relations is not an activity that is impromptu or directly exists without being organized in advance. The purpose of public relations is to build and maintain an understanding of the company or organization between the parties involved in it (the public) both groups and individuals. From the understanding of public relations means that the main role of public relations is as a builder of good relations between institutions / organizations and their communities and to form a positive image in the eyes of the community.
Antagonism and Dark Triad (Core) : A facet level examination
Authors: Maharana Sujit Sekhar
Published: October 2019

Due to the growing importance of Antagonism as the dark core, we examined facet level associations between the antagonistic facets of deceitfulness, manipulation, and grandiosity with the dark triad. A sample pool of 270 prospective managers (Mage = 25.7 yrs., SDage = 3.2 years) from a leading business school of India was selected for the study. It was hypothesised that the facets of antagonism possess a shared variance structure among them (hypothesis 1), machiavellianism will be significantly explained by deceitfulness and manipulation (hypothesis 2), psychopathy will be significantly explained by deceitfulness and manipulation (hypothesis 3), and narcissism will be significantly explained by grandiosity and manipulation (hypothesis 4). Complete support was found for all the hypotheses except hypothesis 1, which received partial support. It was concluded that while each of the antagonistic facets have their unique role to play in individually they can’t account for the dark core.
Surprise acts as a reducer of outcome value in human reinforcement learning
Authors: Sumiya Motofumi , Katahira Kentaro
Published: October 2019

Surprise occurs because of differences between a decision outcome and its predicted outcome (prediction error), regardless of whether the error is positive or negative. It has recently been postulated that surprise affects the reward value of the action outcome itself; studies have indicated that increasing surprise, as absolute value of prediction error, decreases the value of the outcome. However, how surprise affects the value of the outcome and subsequent decision making is unclear. We suggested that, on the assumption that surprise decreases the outcome value, agents will increase their risk averse choices when an outcome is often surprisal. Here, we propose the surprise-sensitive utility model, a reinforcement learning model that states that surprise decreases the outcome value, to explain how surprise affects subsequent decision-making. To investigate the assumption, we compared this model with previous reinforcement learning models on a risky probabilistic learning task with simulation analysis, and model selection with two experimental datasets with different tasks and population. We further simulated a simple decision-making task to investigate how parameters within the proposed model modulate the choice preference. As a result, we found the proposed model explains the risk averse choices in a manner similar to the previous models, and risk averse choices increased as the surprise-based modulation parameter of outcome value increased. The model fits these datasets better than the other models, with same free parameters, thus providing a more parsimonious and robust account for risk averse choices. These findings indicate that surprise acts as a reducer of outcome value and decreases the action value for risky choices in which prediction error often occurs.
Self-construal and perspective taking: partial support for the attentional hypothesis
Authors: Vu Tuong-Van , Finkenauer Catrin , Krabbendam Lydia
Published: October 2019

How efficiently one can take the perspective of another might be influenced by individualism (I) and collectivism (C), characterized by whether the self is construed as independent or interdependent. Collectivism can be associated with more accurate and faster inference of others’ mental states because of heightened attention to others’ perspective (the attentional hypothesis). However, construing the self as a separate entity from others, as in individualistic self-construal, could lead to better distinction between one’s and another’s mental states because egocentric bias (the tendency to conflate what oneself sees with what another sees) is better mitigated (the representational hypothesis). We measured IC on an individual level (Individual IC), primed participants (N = 142) with either I or C (Situational IC) and assessed their perspective-taking performance with the Director task. Participants primed with collectivism were significantly faster than the control group but not faster than those primed with individualism. On the individual level, being predominantly collectivistic did not lead to faster perspective taking, but was associated with slower non-perspective-taking performance. These findings provide more support for the attentional hypothesis than the representational hypothesis and improve our understanding of how the representation of the self can contribution to the representation of others’ mind.
Juvenile pelagic fish assemblages in the coastal waters of Lebanon: Diversity, biological characteristics & landings
Authors: Kazanjian Garabet
Published: October 2019

Small pelagic fishes constituted half of the Mediterranean landings and a considerable portion of the Lebanese catches. In this study, the purse seine fishery was analyzed between 2006 and 2007 in two sites along the northern coast of Lebanon.Thirty-six different fish species were collected, out of which seven constituted morethan 97% of the landings. Engraulis encrasicolus, Sardinella aurita and Sardinapilchardus composed 57.7%, 20.9% and 5.6% of the abundance of catches respectively and 31.3%, 19.2%, 9.2% of its biomass. Non-indigenous species comprised 7.2% of the total abundance and 18.7 % of the landing biomass. The fishery targeted mainly the new recruits (0+), and the vast majority of the catches were fishes below their size at first maturity. Diversity and species richness were high in the warmer in the months and low in the colder ones. Temperature and salinity were positively correlated with species richness, while the chlorophyll content of seawater was positively associated with diversity. Clear temporal patterns with distinct shifts of dominance within the landings were detected throughout the year for the most common species. Engraulids dominated catches from October to March, while the rest of the year was characterized by clupeids, Boops boops, and Scomber colias. A temporal niche partitioning seems to exist in the easternmost Mediterranean pelagic waters, possibly to minimize competition.
MENINGKATKAN KECERDASAN INTERPERSONAL ANAK USIA DINI MELALUI PENYULUHAN PROGRAM PARENTING
Authors: Wulansuci Ghina , Lestari Ririn Hunafa , Rohmalina Rohmalina
Published: October 2019

Mayoritas orang tua siswa baik itu ibu maupun ayah adalah seorang pekerja. Sehingga, intensitas bertemu antara orang tua dan anak menjadi berkurang. Kurangnya komunikasi antar anak dengan orang tua, kesibukan orang tua bekerja,  menjadikan kecerdasan interpersonal anak kurang berkembang, anak  kurang mampu berkomunikasi dan bersosialisasi dengan teman sebaya, guru, dan lingkungan. sedangkan pengertian dari kecerdasan interpersonal sendiri yaitu kemampuan anak dalam bersosial dengan orang lain dengan baik seperti mudah bergaul, memahami orang lain, dan bekerja sama dengan orang lain. Kegiatan penyuluhan program parenting yang ditujukan kepada orang tua dan guru dijadikan sebagai metode untuk peningkatan kecerdasan interpersonal anak usia dini. hasil kegiatan yang telah dicapai adalah pemahaman orang tua maupun guru mengenai program parenting ataupun keterlibatan orang tua mempunyai efek menguntungkan terhadap pencapaian kecerdasan interpersonal anak, selain itu tidak cukup mengembangkan kecerdasan interpersonal saja, namun menguntungkan terhadap pencapaian akademik di masa depan.
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO. 18 MENGENAI AKUNTANSI DANA PENSIUN PADA DANA PENSIUN PT. BANK SULUT
Authors: Sembung Stefanny Tabita Mutiara , Sondakh Jullie J , Manossoh Hendrik
Published: October 2019

Working to meet the needs of this future is not enough. Concerns arise when one thinks of how one day when he is not in the productive age again. In the 70s the retirement program is only held by civil servants and the military alone, but began to enter the era of the 90s and especially after the issuance of  Law No. 11 of 1992 regulating the pensions, the right to a pension fund is open to all workers, private and individual. There are two pension funds accounting reporting rules, regulations under SFAS No. 18 and regulations of the Chairman of Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012. This study used a qualitative method starts with collecting relevant data, then comparing the suitability of the application of the pension fund accounting set forth in SFAS No. 18 and regulations of the Chairman of Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012 on the pension fund PT. Bank Sulut as the institution that manages the pension fund. The object of research is the pension fund PT. Bank Sulut. Results of the study there are some discrepancies in the application of the financial statements of the pension fund PT. Bank Sulut with SFAS No. 18, while the presentation of the financial statements of the pension fund PT. Bank Sulut has been in accordance with the regulations the Chairman of the Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012.
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO.14 PADA PT. GATRACO INDAH MANADO
Authors: Wullur Rachel Anly Marilyn Lingkanwene , Karamoy Herman , Pontoh Winston
Published: October 2019

Inventories are assets owned by the company that are available for sale or goods that will be used in the production of the company’s product. With inventory, the company can sustain their sustainability. Companies often experienced problems in recording and assessment the inventories itself. Aim to make this observation on PT Gatraco Indah is to determine the suitability on the application of the inventory recording method and inventory valuation method of manufacture inventory in the PT Gatraco Indah with Statement of Financial Accounting Standards (SFAS) 14 about Inventory. PT Gatraco Indah is a company engaged in food and beverages for airline companies in Indonesia, especially in North Sulawesi. The Methods that was used in this research is descriptive research method with qualitative analysis techniques outline, describe and compare the data. The Result of this research shows that the company has applied the PSAK No.14 on their inventories.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA DINAS PEKERJAAN UMUM (PU) PROVINSI SULAWESI UTARA
Authors: Tipan Akhyar , Saerang David Paul Elia , Lambey Robert
Published: October 2019

Fixed assets have a very important role for the smooth operation of government services to maximize the activity takes appropriate policy in the management of fixed assets. Department of Public Works (PU) North Sulawesi is an institution that supports the affairs of the District / Town in the field of public works who carry out tasks in the District / City of North Sulawesi. Service vehicles, equipment and machinery, land, buildings, roads, and the fixed assets owned by the Department of Public Works North Sulawesi and very important in supporting the activities of government services. This study aimed to analyze the accounting treatment for fixed assets at the Department of Public Works North Sulawesi what was in accordance with Regulation 71 Year 2010 Statement of Government Accounting Standards (PSAP) No. 07 of the fixed assets. The method used is descriptive analysis method with a way to understand the reality and compare it with the theory that the researchers studied so it can be concluded. In the study the accounting treatment of fixed assets has been good. In practice, in the way of acquisition of fixed assets Public Works Department to make a purchase in cash, Department of Public Works has not shrunk its fixed assets where it is not in accordance with the Governmental Accounting Standards applicable, Department of Public Works to stop the fixed assets that are not used by way of eliminating it from the balance sheet and transferred to the post other fixed assets, as well as in the presentation and disclosure, the Department of Public Works has revealed the fixed assets in accordance with accounting standards applicable rule.
ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON
Authors: Lolong Veronica Junisa , Saerang David Paul Elia , Wokas Hence
Published: October 2019

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings
ANALISIS PENERAPAN VARIABEL COSTING SEBAGAI ALAT UNTUK MENGHITUNG HARGA POKOK PRODUKSI PADA AKSAN BAKERY DI MANADO
Authors: Darise Tety , Saerang David Paul Elia , Wangkar Anneke
Published: October 2019

Determining the cost of goods sold is right becomes one factor supporting the success of a company in achieving its goals , the cost of production has an important role in a company , due to the determination of the cost of goods sold , the company could easily determine the selling price , and the targeted profit also clear. This research was conducted at a company manufacturing in Manado . This study aimed to analyze the application of variable costing in Aksan Bakery in Manado. Data analysis method used is descriptive analysis . The data used is qualitative data , the data is presented in a descriptive or shape description and quantitative data , the data presented in the form of numbers. The research findings show that the application of variable costing method can be used as a tool to calculate the cost of production in the Aksan  Bakery. It can be seen from a comparative analysis of the cost of goods sold according to variable costing lower than the production cost price calculation method used Aksan Bakery. By using the full costing method used by companies the cost of goods sold Rp . 1.191.956 .000 while according to the variable cost of production costing Rp . 1.033.560.000. The main difference between full costing calculation method used by the company with variable costing method lies in the treatment of factory overhead costs .Keywords : cost of goods sold, variabel costing
ANALISIS PENYUSUNAN ANGGARAN PADA KANTOR KELURAHAN KARAME KECAMATAN SINGKIL KOTA MANADO TAHUN ANGGARAN 2014
Authors: Kaumbang Judisty , Pangemanan Sifrid S. , Wokas Heince R. N.
Published: October 2019

The budget is estimated to be achieved over a certain period set forth in the financial measures. Stage Budgeting is the first stage of the budgeting process. At this stage, usually by the executive budget plan that will implement the budget. The purpose of this study was to determine the budget formulation process at the Village Office KarameSingkil District of Manado City budget year 2014. The method used is descriptive and data obtained through field studies. The results were obtained at the Village Office KarameSingkil District of Manado City has implemented the budget process in accordance with Regulation No.27 of 2013 on guidelines for the budgeting of fiscal year 2014. At the Village Office KarameSingkil District of Manado City budget formulation for 2014 was in accordance with Regulation No. 27, 2013. the preparation of the budget at the Village Office KarameSingkil District of Manado City has been presented in the form of local budget cycle. Keywords: analysis, making, budget
ANALISIS SISTEM AKUNTANSI DAN PROSEDUR PEMBAYARAN KLAIM JAMINAN KEMATIAN PADA PT. TASPEN (PERSERO) CABANG MANADO
Authors: Dady Fransher , Ilat Ventje , Pontoh Winston
Published: October 2019

Insurance is one of the institutions that have an important role, because its activities play a role in risk protection, raising public funds from premium revenue. Guaranteed death (JKM) is one of the insurance that acts as a protection against the risk of death due to illness or work accidents in the form of death benefit. This study aims to determine the cash accounting system cash disbursements and payment procedures Claim for death (JKM)  applied by PT. Taspen (Persero) Manado Branch Office. Type of research used in this research is descriptive research type qualitative approach. The results showed that the accounting system and payment procedures for death insurance claim applied to PT. Taspen (Persero) Manado Branch Office has been effective because it has been in accordance with the theory of cash accounting system expenditure, by comparing the cash accounting system expenditure applied by PT. Taspen (Persero) Branch Manado with the theory of cash accounting system expenditure.Keywords: Cash Expenses, Payment Procedures, Death Warranty Claims
PENERAPAN COST-VOLUME-PROFIT DALAM PENGAMBILAN KEPUTUSAN UNTUK PERENCANAAN LABA PADA HOTEL FAJAR ROON MANOKWARI
Authors: Antameng Desy Pratiwi , Lambey Linda , Gamaliel Hendrik
Published: October 2019

Profit becomes one of the indicators to assess the performance of a company, to be able to achieve the desired profit by a company needs a good profit planning. The existence of profit planning enables companies to control costs even to identify problems that exist. The purpose of this study is to analyze the mechanism of profit planning at Hotel Fajar Roon Manokwari and how to apply profit planning at Hotel Fajar Roon Manokwari by using cost-volume-profit analysis method. The research method used is descriptive method. The result of this research is known that Fajar Roon Manokwari Hotel in determining its profit target only use occupation method (occupancy rate), Then profit planning that use occupation is felt less effective because the plan only give the level of presentation of planned profit without giving clear direction how Sales to be achieved next year, this means the hotel only gives the level of profit alone without providing sales targets next year that must be pursued to achieve the desired profit. This is evident from the profit realized with the target hotel profit using occupation is always not the same. Therefore, Hotel Fajar Roon Manokwari in determining profit planning should use cost-volume-profit analysis method because it can set its profit target by looking at changes of several factors such as cost, sales volume, and selling price, besides using cost-volume Profit companies can also know the sales revenue that a company should target to get the desired profit. Keywords : analysis of cost-volume-profit, profit planning.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN ANGGARAN TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA
Authors: Sumampow Melisa , Tinangon Jantje J. , Tangkuman Steven
Published: October 2019

Performance-based budgeting is a system of preparation and management of local budgets that are oriented towards the achievement of results or performance. Performance-based budgets are influenced by the competence of human resources, rewards, and budget usage. This study aims to determine the influence of competence of human resources, rewards, and budget usage on the effectiveness of performance-based budgeting. The population of this research is 61 staff of civil servants in North Sulawesi Industry and Trade Service Office. This research uses multiple linear regression analysis method with data management using SPSS 22 for windows application aid. The result of the research shows that (1) human resource competence has positive and significant effect on effectiveness of performance based budgeting, (2) reward, positively and significantly influence to effectiveness of performance budgeting applying, (3) budget utilization have positive and significant influence to effectiveness of application performance-based budgeting.Keywords: Human Resource Competence, Reward, Budget Usage, Performance Based Budget
ANALISIS INTERNAL CONTROL PENJUALAN PROPERTI PADA PT. CIPUTRA INTERNASIONAL
Authors: Palimbong Desi Diyanti , Karamoy Herman , Pusung Rudy J.
Published: October 2019

Sales is one of the important aspects for the continuity of the company, because of the company's sales earn profit, so the system and control is very important to control the sales activity. The purpose of this research is to analyze the internal control at PT. Ciputra International. Writing method in this research use Descriptive research with data collection method that is interview and observation directly. The results of this study are expected to assist and evaluate the company in the application of sales control procedures. Based on the results of research that the application of control at PT. Ciputra International has complied with generally accepted standards where authorization systems in the sales process become the main guidelines involving marketing, financial, legal, and corporate divisions that are closely interconnected so that the system will react dynamically if there is a change in the sales process. In such cases, the control of the sales process can be controlled effectively and efficiently in accordance with the provisions that become the company's procedure.Keywords: Internal Control and Sales.
ANALISIS AKUNTANSI DANA INVESTASI ASURANSI UMUM SYARIAH DAN KONVENSIONAL SERTA PERLAKUAN TERHADAP HASIL INVESTASI (Studi Kasus Pada PT. Asuransi Asei Indonesia)
Authors: Muhammad Reynaldi , Tinangon Jantje J. , Runtu Treesje
Published: October 2019

This case study discusses the accounting treatment of investment funds from sharia and conventional insurance products at PT Asuransi Asei Indonesia. Thats matter supported by the differences in principles and standards governing the shariah and conventional insurance business. The purpose of this research is to know the activity of investment fund management conducted by PT. Asuransi Asei Indonesia on sharia and conventional insurance products. Data analysis method used in this research is descriptive, with qualitative approach. The results of the study reveal the application of accounting and revenue sharing of investment funds, in accordance with generally accepted accounting principles and standards, namely PSAK 108 for sharia insurance and PSAK 28 for conventional insurance. from the results of the research can be concluded that the placement of investment instruments by the company by following the PMK No.11/PMK.010/2011 and PMK No.53/PMK.010/2012 are in accordance with the principles and standards of sharia and conventional insurance. It is expected that the company remains obedient to regulated investment limits. And it is better to open a sharia link unit to really separate the sharia-based and conventional-based insurance business.Keywords: General Insurance, profit sharing, investment funds, PSAK 108
ANALISIS EFEKTIVITAS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA PT. KIMIA FARMA APOTEK 74 MANADO
Authors: Tontoli Sitti Amanah , Elim Inggriani , Tirayoh Victorina Z.
Published: October 2019

At a trading company, inventory is an important resource for the survival of the company because in addition to an asset whose value is greater than other current assets is also due to the main source of revenue comes from the sale of inventory. Therefore, effective internal controls are needed to manage the inventory to avoid errors and irregularities. The company is engaged in the pharmaceutical retail sector to manage existing company pharmacies in an effort to increase sales contribution, so that management of inventory management becomes important. The purpose of this study is to determine whether the internal control of merchandise inventory has been effective. The object of this research is PT. Kimia Farma 74 Manado. This research uses descriptive  qualitative The results showed that the internal control of inventory at PT. Kimia Farma Apotek has been effective in applying pharmacy management management, which can be seen in the implementation of the elements of adequate internal control, good control of the inventory. However, there are still weaknesses in the form of duplicate duties on the function of receipt and storage of merchandise inventory and cash, as well as internal auditor functions captured by the accounting and finance.
EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH MENURUT PP NO. 27 TAHUN 2014 PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO
Authors: Supit Priscila T. , Tinangon Jantje J. , Mawikere Lidia M.
Published: October 2019

Administration is the activity of managing assets that includes bookkeeping, inventorying and the reporting of region’s asset according to the terms and condition that applies. Administration has an important role in policy making, as all policy will be better and more suitable with accurate and valid data that comes from the act of administration. The main objective of this research is to find out whether the managing of regionals assets towards the Financial and Asset management Agency of the City of Manado is according to Government’s Regulation No. 27 Year 2014. The method of analysis that is used on this research is the qualitative descriptive method. The result of this research shows that the administration of regional’s assets towards the Financial and Asset management Agency of the City of Manado has been implemented but not according to Government’s Regulation No. 27 Year 2014. The cause of the reporting mechanism failing to follow the Government’s regulation No. 27 Year 2014 is due to the failure of Asset management Agency of the City of Manado not having a Goods Authority. Therefore the Asset management Agency of the City of Manado needs to create the Department of Regional Technical Implementation so that the head of the department will be the Goods Authority and will be in charge of creating the semester and yearly reports. Keywords: Administration, Region’s Asset According
ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.
Authors: Nimiangge Rona Rosy , Sabijono Harijanto , Gamaliel Hendrik
Published: October 2019

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research  using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem  in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit  Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability
PENGARUH KODE ETIK APIP TERHADAP KINERJA AUDITOR PEMERINTAH PADA INSPEKTORAT PROVINSI MALUKU UTARA
Authors: Kneefel Engelita O. , Sondakh Jullie J. , Mawikere Lidia
Published: October 2019

This research aims to and analyze the effect of APIP Ethical Codes (Integrity, Objectivity, Privacy, and Capability) through the performance of auditor in Maluku Utara Provincial Inspectorate which used quantitative method, with the multiple regression models. The research population is 44 Auditors and sampel is 44 Auditors. Primary data obtained by quistionaire distribution throughout 44 respondents which all fullfiled and operable. Independent variable of this research is APIP Ethical Codes (Integrity, Objectivity, Privacy, and Capability), and dependent variable is government performance of auditor. Regards to the result, therefore variable that APIP Ethical Codes simultaneously affect the government performance of auditor and partial that variable Objectivity affect the government performance of auditor, whereas variable Integrity, Privacy, and Capability rejected government performance of auditor.Keywords : Integrity, Objectivity, Privacy, Capability, And Performance Of Auditor