bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of Problem-Based Learning Models by Typology of Knowledge Pollock and Cruz (1999)
Authors: Imandala Iim , Li Rumi , Supriyadi Agus
Published: June 2019

Problem-based learning (PBL) is learning where students build knowledge based on learning experiences to solve problems. This model generally is known by teachers around the world and successfully attracted many researchers. However, very limited study has been conducted to analyze this learning model using the typology of knowledge by Pollock and Cruz (1999). This paper analyzed the PBL model using Pollock and Cruz instrument. This study discovered that learning knowledge and facilities contributed to the success of the learning process. However, the internalism typology instrument recommends for the teacher to select and choose appropriate knowledge. Particularly in specific student experience and scaffolding in constructivism through identification and screening system. Another instrument is externalism typology, found that the absorbs of knowledge depends on the developmental age and group compositions, primarily, in first-third grade students. This instrument suggested that a teacher must be more active to be facilitator and mediator in the absorption of knowledge through the assimilation and accommodations mechanism.
Islamic Education and Human Construction in The Quran
Authors: Abdullah Azis , Masruri Siswanto , Bashori Khoiruddin
Published: June 2019

This research patterned literature by examining and tracing various literature, relating to human construction in the Koran. Research findings that humans from the creation process have various potentials and functions of life in this world. So that humans have a position of choice, the best human being and the main human being. The human position of choice is in words, namely: mukhlason (clean / choice), al-Mushthofaina (chosen people), and al-Khiyarah (choice). The best human position is found in the word al-husna (best) and husnu (the best). The process of relevance and development with the world of education, that education as a strategic means aims to develop or cultivate the basic physical and spiritual abilities of humans as caliphs.
A Preliminary Analysis: Digital Inclusion Domain in Islamic Education
Authors: Salsabila Unik Hanifah
Published: June 2019

One of the environmental changes that have successfully influenced the world of education universally is the pace of digital technology. In the context of education, the emergence of the concept of developing modern technology based on Internet of Things (IoT) and distance learning, certainly demands the optimization of technological utilization. Islamic Education is a catalyst for cross-generation spiritual literacy developers who should not be ignorant of any changes that occur. Responding to the increasingly unpredictable rate of digital technology, an attitude of awareness needs to be done, one of which is through mainstreaming digital inclusion in learning so that the advancement of digital technology can be restored to its role as a medium to increase the effectiveness of knowledge not as a barrier to the learning process. This study tries to identify several domains from digital inclusion into Islamic Education for higher education through a literature review. Some of the digital inclusion domains detected in this study are social networking, entertainment applications, information search engines, websites, and e-learning. This research is a preliminary analysis of the utilization and involvement of digital technology in the learning of Islamic Education and has produced several information regarding the identification of several digital inclusion domains, accompanied by strategies and techniques of implementation in learning activities. The study also includes academic advice for future studies.
Visual Semiotics Analysis on Television Ads UHT Ultra Milk “Love Life, Love Milk”
Authors: Ardhianto Peter , Manuel Son William
Published: June 2019

The number of adverts that have sprung up this digital era has made the creative industry try to break new breakthroughs so that advertisements can be more able to get the attention of the audience by making many innovations. As in the uht ultra love life love milk television television ad. What is applied to television advertising media that has a general target for all people who see this ad, and the main target is young people because it is more relevant and consumers are mostly young people, because milk supports the development period. The purpose of this study is to help review the meaning of a modern advertisement, especially milk advertisements which are usually for children but aimed at all ages.This study uses Roland Barthes's semiotic theory as a theory in the study of television ads, with methods of documentation, interviews, literature studies, so that the right data is collected to be analyzed. So the conclusion in this study is that uht ultra love live love milk television advertising has the message contained in each video scene that is combined with verbal text emphasis and changes in typographic elements that have their own meaning to trigger emotions from consumers.
The Phenomenon of Urban Culture in Film Dendang Bantilang
Authors: Afrianto Damar Tri
Published: June 2019

Film titled Dendang Bantilang Director M. Ikhwan is one of the films that focus on cultural issues primarily in Bulukumba Regency. As a work of film, in addition to serving an aesthetic spectacle, but also showing the reality of the existence of a legend that is in the middle of a Pinisi of the current global era. This film does not only show the existence of pinisi at present, but show how urban culture contestation takes place in Bulukumba contextually. This is why the concern of this research leads to aspects of urban culture in the phenomenon in the film Dendang Bantilang. Through the method of semiotics Roland Barthes, this research found several realities behind their urban phenomenon in Bulukumba, among them: 1) the ceased of the chain of inheritance skills in the community of Bulukumba in making the pinisi ship as the main livelihood, 2) The fascination of work outside the village especially in Malaysia, and 3) The work of making Pinisi ship with a long process has an impact on the cost of wages that received late because wait for the completion of the shipbuilding. The results of the research showing the film Dendang Bantilang can be a reflection of contemplation that maintaining and harmonizing pinisi culture requires a strong and high awareness effort. Pinisi is the ancestral heritage of Indonesian culture both in form and knowledge, not to improve the flow of urban culture accompanied by the extinction of knowledge and skills about Pinisi.
Метаболічна підтримка хворих з інфарктом міокарда з порушеннями функціонального стану печінки
Authors: Shved M. I. , Prokopovych O. A.
Published: June 2019

The aim – to improve the existing therapeutic programs for patients with myocardial infarction (MI) by differentiated approach to therapy depending on the presence or absence of liver dysfunction. Materials and methods. 149 patients with acute MI were included to the study – 114 (76.5 %) men and 35 (23.5 %) women of average age 59.9±1.0 years. A comparative clinical-laboratory and instrumental examination was performed in these groups: 107 patients with MI with functional liver disorders (main group) and 42 patients with MI without functional liver disorders (comparison group). For the study of intracardiac hemodynamics, echocardiography was performed in B-mode. 52 patients of main group and 22 patients of comparison group received standard treatment for MI (ACE-inhibitors, β-blockers, clopidogrel and acetylsalicylic acid, anticoagulant therapy, statins). The other 55 patients of main group and 20 patients of comparison group received modified treatment with the addition of the antioxidant bioflavonoid – quercetin to the standard scheme.Results and discussion. In the initial condition of patients of main group there are more pronounced violations of central and peripheral hemodynamics which cause the disorders of protein synthesis, detoxification, energetic dysfunction of liver and lipid metabolism. At the same time there is an excessive activation of lipid peroxidation, suppressed activity of enzymes of the antioxidant protection system, deepening of pathological processes in the heart and in the liver. Inclusion of bioflavonoid quercetin to the complex therapy of patients with myocardial infarction provided the improvement of hemodynamic parameters – increased EF by 22.89 % and elimination of diastolic dysfunction, which were accompanied by normalization of clinical and laboratory parameters of liver function disorders – normalization of levels of bilirubin and ALT, GGT, ALP on 14-th day and reduction of LDL-level by 25.61 % after 3 weeks was marked. Conclusions. Introduction of bioflavonoid quercetin to the complex therapy of patients with MI provided improvement of hemodynamic parameters and restoration of oxidation-reduction equilibrium, reduction of clinical and laboratory manifestations of liver dysfunction and contributed to a significant decrease in the frequency of MI complications development. Restoration of parameters of cardiac hemodynamics, metabolic processes and liver functions provides a significant reduction in the rate of development of acute heart failure by 63.9 %, early post-infarction angina by 22.2 %, rhythm and conduction disorders by 43.6 %.
Вплив групового та індивідуального навчання пацієнтів на ефективність контролю факторів серцево-судинного ризику
Authors: Isayeva G. S. , Reznik L. A. , Vovchenko M. M. , Buryakovska O. O. , Emelyanova N. Yu.
Published: June 2019

The aim – to compare the effectiveness of group versus individual patients’ training of the medical basics to control the essential cardiovascular risk factors.Materials and methods. The study included 210 patients with high and very high cardiovascular risk. The first group comprised 75 patients who studied in Health Schools «Basics of Healthy Life Style». The second group comprised 75 patients who were offered individual consulting. 60 patients were representatives of the control group. Patients of both experimental groups were examined before the beginning and at the end of the training course. General clinical examination was carried out, anthropometric indicators were identified (body weight, height, body mass index, waist circumference, hip circumference, body build), blood pressure, glucose content, cholesterol and its fractions in blood.Results and discussion. In both groups of patients reliable reduction of blood pressure values was observed. For example, at the beginning of the study the number of patients with blood pressure target values was 31 persons (41.8 %) among the patients of the first group and 46 persons (60.9 %) among the patients of the second group. In the first group the average indicators of lipid metabolism did not show reliable change. However, in the second group the reliable reduction of total cholesterol by 21.1 % (р=0.031), low density lipoprotein cholesterol by 20.1 % (р=0.04) and the rise of the high-density lipoprotein cholesterol by 11 % (р=0.03) were found. Such behavioral risk factors as smoking, alcohol and table salt consumption did not reliably change in both groups of patients. Physical activities, assessed by the number of steps per day, did not reliably change in the first group 2311.6±1672.4 m steps per day and 2033.33±1980.27 steps per day (р=0.205), but it rose in the second group – from (2346.67±1845.54) m steps at the beginning of the study to 2654.67±1922.08 m at the end of the study (р=0.007). In the first group the life quality indicators, assessed by the data from questionnaires using SF-36 Health Status Survey, did not reliably change (58.66±16.21 and 62.54±16.39, р=0.062), in the second group it rose significantly – from 58.16±9.88 to 67.21±14.34 (р=0.008).Conclusions. The results of our research demonstrated higher effectiveness of the individual education compared to the group training. Group training of the patients with high and very high cardiovascular risk in the Health Schools «Basics of Healthy Life Style» encourages better control of blood pressure, but it does not significantly influence behavioral risk factors and lipid metabolism indicators in the patients with high and very high cardiovascular risk. Individual training of the patients with high and very high cardiovascular risk leads to significant reduction of blood pressure values, improves lipid metabolism indicators, increases physical activity and enhances life quality indicators.
Фізіологічна електрокардіостимуляція шлуночків методом селективної стимуляції пучка Гіса
Authors: Kravchuk B. B. , Paratsii O. Z. , Yakushev A. V. , Sichik M. M. , Onischenko V. F. , Chernyaha-Royko U. P.
Published: June 2019

The purpose of this work is to analyze the clinical case of conducting constant pacing of the ventricles by the method of selective implantation of the endocardial lead into the His bundle. The stimulation of His bundle in atrioventricular blockages is grounded on the fact that electrical activation of the ventricular myocardium is normally carried out through its own cardiac conduction system – the His – Purkinje system. Implantation of a stimulating lead directly into the cardiac conduction system prevents the distortion of the physiological sequence of different segments activation of the ventricular myocardium, which in the long term should minimize the negative impact on the ventricular systolic-diastolic function and reduce the risk of heart failure.
Analisis Hukum Dampak Kenaikan Upah Minimum Terhadap Eksistensi Perusahaan Di Kabupaten Karawang
Authors: Gagarin Gary
Published: June 2019

Upah dari sisi pekerja merupakan suatu hak yang umumnya dilihat dari jumlah, sedangkan dari sisi pemgusaha umumnya dikaitkan dengan produktivitas. Permasalahan mengenai upah selalu menjadi perhatian dari semua kalangan baik dari pemerintah, pengusaha, serikat pekerja/buruh, dan masyarakat setiap tahunnya. Kenaikan upah minimum harus diperhatikan sedemikian mungkin agar tidak menimbulkan dampak negatif bagi perusahaan, pekerja/buruh dan masyarakat yang memiliki keterkaitan dengan daya serap tenaga kerja karena mempengaruhi eksistensi dari suatu perusahaan. Rumusan masalah dalam penelitian ini adalah apa akibat hukum bagi pengusaha yang tidak mampu menerapkan upah minimum bagi pekerja/buruh dan bagaimana dampak kenaikan upah minimum terhadap eksistensi suatu perusahaan. metode penelitian ini menggunakan metode kualitatif dengan metode pendekatan yuridis empiris yaitu mengelaborasikan antara studi kepustakaan dengan data-data empiris di lapangan. Hasil penelitian ini yaitu pengusaha yang tidak mampu menerapkan upah minum dapat mengajukan penangguhan upah dan apabila tidak mengajukan penangguhan upah maka pengusaha dapat dikenakan pidana sebagaimana yang terdapat di dalam Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan. Selain itu, kenaikan upah minimum menimbulkan dampak terhadap tutupnya beberapa perusahaan terutama perusahaan tekstil, namun bagi perusahaan asing kenaikan upah minum tidak memiliki dampak yang siginifikan karena upah minimum dijadikan sebagai upah terendah di perusahaan tersebut, sedangkan bagi pihak pekerja/buruh kenaikan upah tidak berdampak terhadap kenaikan kesejahteraan karena harga kebutuhan pokok juga mengalami kenaikan harga.
IPTEKS PENGENDALIAN INTERN TERHADAP ASET TETAP DAN PERSEDIAAN DI KANTOR OTORITAS JASA KEUANGAN / KOJK PROVINSI SULAWESI UTARA, GORONTALO DAN MALUKU UTARA
Authors: Nani Siti Sakina , Pangemanan Sifrid S.
Published: June 2019

Otoritas Jasa Keuangan (OJK) is independent institution that performs duties and function of supervision in financial sector industry. This institution also does not escape from the use of fixed assets and inventories. The procurement of fixed assets depends on a certain nominal with recognition based on a positive list in accordance with the internal provisions applicable in the OJK. Internal control in the management of fixed assets and inventory is needed, so as to encourage the productivity of the operational performance of the OJK. Based on the research that has been done, internal control will run effectively and efficiently if it refers to the points in coco internal control, namely objectives, commitment, capability and supervision and learning. The results of this study are suggested to use the FIFO method in terms of structuring inventory so that the possibility of non-use / damaged goods becomes smallerKeywords : Internal Control, Fixed Asset, Inventory
IPTEKS PENERAPAN AKUNTANSI KAS KECIL PADA PT. PLN (PERSERO) RAYON MANADO SELATAN
Authors: Usman Yuliasari , Rondonuwu Sintje
Published: June 2019

The application of petty cash accounting for companies is very important because with the existence of petty cash each company activities will run more efficiently. The use of small cash accounts is considered by some companies to be very helpful in the company's operations that are important and fast needed so that the use of small cash accounts is more efficient than cash accounts. PT. PLN South Manado Rayon also uses or applies small cash accounting because the Rayon Unit itself requires important and fast management needed so that it cannot use a cash account whose expenditure requires checks or demand deposits. This study explains how the application of petty cash at PT. PLN South Manado Rayon and use what recording method for petty cash itself.Keywords: Petty Cash, Recording and Reporting Methods
IPTEKS PERLAKUAN AKUNTANSI TERHADAP PENGHENTIAN DAN PELEPASAN ASET TETAP PADA KANTOR LURAH KLEAK
Authors: Mararu Gandi , Pontoh Winston
Published: June 2019

Fixed assets are one of several conditions that can support the success of companies and agencies. With adequate fixed assets, the smooth running of the business and operational activities of a company or agency can run well. The Kleak village office must have fixed assets that have expired, obsolete, and economically depleted, and whether the Kleak village office has released and terminated the assets according to PSAK NO. 16. The result shows that Kleak vilage office has never terminated and released the fixed assets which have expired or have been obsolete.Keywords: Release of fixed assets, PSAK NO. 16
IPTEK FAKTOR-FAKTOR YANG MEMPENGARUHI PROSES PENYELESAIAN PIUTANG NEGARA OLEH PUPN DI KPKNL MANADO
Authors: Wuwungan Gabriela Thalia , Rawis Sanchia Darlene , Tirayoh Victorina Z.
Published: June 2019

Accounts receivable is an accounting transaction for billing consumers who are indebted to a company, an organization, or maybe to someone for goods or services that have been obtained through sales. This State's receivables occur when a person, entity or company enters into an agreement in the form of the obligation to pay to the state or body formed by the state. Management of state receivables, in the initial stages, is settled first by each institution / agency or resolved on its own internally. If the management has been handled internally but is not successful, then the receivables must be submitted to the state receivables management committee for follow-up. Procedure for managing accounts receivable is part of the process of settlement of accounts receivable. The management of this State receivable is carried out if the debtor institution or agency cannot be resolved internally. There are factors that influence and even hamper the completion of the process, including: (1) incomplete data from the debt guarantor, (2) no collateral, (3) efforts from debt insurers are not running well.Keywords : State Receivables, PUPN
IPTEKS SISTEM INFORMASI MANAJEMEN KEUANGAN DI DIREKTORAT JENDERAL PERBENDAHARAAN PROVINSI SULAWESI UTARA
Authors: Hidayat Regina Putri , Kotambunan Miranda Ellora , Saroinsong Kezia Gabriela , Runtu Treesje
Published: June 2019

The Ministryof Finance especially the directorate general of the treasury of North Sulawesi province, is confronted with modern treasury problems. The demands of economic development are increasingly advanced, demanding a transition from the application of past culture (manual) to the stage of digital (modern) technology. The work process in the treasury sector changes, seen from the need for financial management information systems to improve the competitive advantage of modern DGT organizations in the future in increasing transparency and accountability in managing the world treasury. The emergence of treasury and state budget (SPAN) applications and agency-level financial application systems (SAKTI) as a manifestation of the implementation of financial management information systems in the Directorate General of Treasury and work units. For state treasury management to be carried out by the treasury general directorate, it can be aligned with treasury management by other countries in the world.Keywords : Financial Management Information System, SPAN, and SAKTI
IPTEKS STANDAR AKUNTANSI PEMERINTAH PADA ASET TETAP BPKP PERWAKILAN PROVINSI SULAWESI UTARA
Authors: Selah Ridel Fendri , Ilat Ventje
Published: June 2019

The North Sulawesi BPKP financial report is a report made to account for the performance results as a government agency.  Government Accounting Standards are principles and rules that are made as a basis for making financial statements for the government. Fixed assets are one component of assets reported in financial statements that are used for more than one year. For this reason, reporting must be correct and accordance with applicable accounting standards. The purpose of this study is to analyze the suitability between Government Accounting Standards and reporting of Fixed Assets in the North Sulawesi BPKP. The method used is the analysis of the fixed asset report of North Sulawesi BPKP with Government Accounting Standards.  The results of his research in Asset reporting are in accordance with the applicable Standards, only the difference in completeness is that there is a fixed asset account that has not been included in the 2017 report. In the future only enter an account that does not exist for the completeness of the fixed assets account if there is already an asset.Keywords : Government Accounting Standard, Financial Report, Fixed Asset
IPTEKS PROSES PENJUALAN MOBIL DI PT HASJRAT ABADI MANADO CABANG TENDEAN
Authors: Tumalun Tommy L.H. , Triwellly Dicky , Balau Yehezkiel , Wokas Heince R.N.
Published: June 2019

Industrial development in Indonesia is growing rapidly, especially in the automotive sector. PT Hasjrat Abadi is one of the automotive industries that is in great demand by the public, because PT  Hasjrat Abadi always has innovation and quality in every product. PT Hasjrat Abadi holds Car and Motorcycle companies namely Toyota and Yamaha. PT Hasjrat Abadi Manado branch Tendean is a branch that has a strategic location, so many people buy cars in this branch. The process of purchasing a Car through a field sales or sales counter. Purchases can be made with cash or credit payments.Keywords: Automotive industry, innovation, product quality, sales, credit, and cash
IPTEKS PENGENDALIAN INTERN KAS PADA PT. PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA
Authors: Taogan Gloria , Runtuwene Astrid , Abuno Malindah , Elim Inggriani
Published: June 2019

Internal control is a system that can affect by human resources and information technology systems, which are designed to help companies achieve certain goals or objectives. Where the dimensions of scope are increasingly large and complex, causing management is no longer visible directly within the company. Cash greatly affects transactions in the company because cash is the most current assets and almost every transaction with outside parties always affects cash, then a good system of internal cash control is applied. Internal cash control, which is one way to maintain the company's cash is not misused. Internal cash control is one of the main internal elements of the company that needs serious attention. PT. PLN (Persero) UIP SULBAGUT is a company that controls the construction and management of plant construction and network activities and implements construction administration by acting as the owner's representative to produce quality power plants and networks that are ready to operate through the development of effective, efficient and appropriate processes for achieve performance targets.Keywords: Internal control system, COSO, Cash, PT PLN (Persero) UIP SULBAGUT
IPTEKS PROSES PELAKSANAAN PASAR LELANG DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH DAERAH PROVINSI SULAWESI UTARA
Authors: Siallagan Bernita , Tirayoh Victorina Z.
Published: June 2019

Auction market is trading system in which buyers compete with other buyers and sellers compete with other sellers to reach the most favorable prices at the same place. The auction market is one of the effective ways in the trading system through transparency in pricing mechanisms, increasing incentives for increased production and quality. This auction market is also able to help cut long chains. With the government auction market facilitating sellers / farmers (producers) and buyers (consumers) to meet in one place without an intermediary (distributor) so as to streamline the trade chain. To improve the quality of the auction market, an analysis of the process of conducting the auction market is needed from the department of Industry and commerce of North Sulawesi area. By analyzing auction market implementation process carried out by the North Sulawesi Provincial Office of Industry and Commerce in accordance with the Decree of the Minister of Industry and commerce of the Republic of Indonesia No.650 of 2004.Keyword : implementation, effective, auction market, process
IPTEKS PENYUSUNAN ATAU PEMUTAKHIRAN DATA PROFIL WAJIB PAJAK OLEH ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Sinjal Ave Ceriti , Mintalangi Syermi S. E
Published: June 2019

Account Representatives in KPP Pratama Manado have task to construct and update data profile of taxpayers. Valid source of data is a must for Account Representatives to do their task. By using internal datas from DJP such as SIDJP, MPN, Master File, Portal Intranet DJP or datas in Tax Amnesty are choices for Account Representatives in KPP Pratama Manado to run it, besides there are some way that can be used like digital technologies or do visit directly to taxpayers. The purpose of this study is to know the way Account Representative in KPP Pratama Manado using data sources given by DJP or KPP Pratama itself, digital technologies or visiting taxpayers in order to construct or update data profile of taxpayers. Suggestion for KPP Pratama Manado is to updates the use of data sources owned by DJP’s internal system and to maximizing digital technologies, such as telephone and electronic chatting application directly to taxpayers to help AR do their tasks effectively and efficiently.Keywords : taxpayer, profile, account representative, data source
IPTEKS STANDAR PELAYANAN PADA PT. TASPEN (PERSERO) CABANG MANADO
Authors: Rangian Melisa Magda , Kumajas Melisa , Alexander Stanly W.
Published: June 2019

This study aims to see how well PT TASPEN's service in carrying out its duties in managing pension fund savings for employees, is discussed from several factors that exist within PT TASPEN. PT TASPEN is a non-bank financial institution that works to serve pensioners where pension recipients are only for Civil Servants. The author made observations and interviews to find out the discussion of the factors in this study. The applied science and technology method is related to the implementation of community services with analysis techniques through factors in service. Finally the results of the discussion showed that there was still something to be improved at PT TASPEN to further maximize future work. With suggestions in service procedures there must be an increase in the publication of information in print media or mass media, and in the time of service advice for companies that is to add existing teller services and add information boards.Keywords : TASPEN, service, pension fund, civil servant, community
IPTEKS PEMBERIAN DANA BANTUAN SOSIAL PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) PROVINSI SULAWESI UTARA
Authors: Kantohe Anastasia J. , Lumingkewas Gloria S. , Nangoi Grace B.
Published: June 2019

Social Assistance is the provision of assistance in the form of money or goods from the government for the people who need it which aims to protect from the occurrence of social risks. The provision of social assistance funds is carried out based on the provisions or rules stated in the law. The method used in this study is evaluating the provision of social assistance funds in accordance with Permendagri No 32 Tahun 2011. The object studied was in North Sulawesi BPKAD. The technique used in evaluating this is to make a comparison of the procedures for granting social assistance funds by North Sulawesi BPKAD in accordance with Permendagri No 32 Tahun 2011. The result of this research indicate that the implementation of the provision of social assistance funds in North Sulawesi BPKAD is in accordance with Permendagri No 32 Tahun 2011.Keywords: Evaluating, Social Assistance, BPKAD
IPTEKS PROSEDUR PENARIKAN ASET TETAP BERWUJUD PADA PT. PLN (PERSERO) UP3 MANADO
Authors: Simanjuntak Lucyana Aprillya , Mamontoh Dewi Larasati , Afandi Dhullo
Published: June 2019

PT. PLN (Persero) Manado UP3 is one of the State-Owned Enterprises that is engaged in services, the purpose of which is to try to provide electricity in sufficient quantities and quality to regulate the burden of various places. This electricity supply is sought to provide services to the community, namely as a production infrastructure and as a fulfillment of people's daily needs. The problems studied in this study are: 1) What is the procedure for withdrawal of Fixed Assets at PT. PLN (Persero) Manado UP3, the observation of this study are: 1) To find out how the procedure of delivering tangible fixed assets at PT. PLN (Persero) Manado UP3. The object of this research is PT. PLN (Persero) Manado UP3. Data retrieval is done by means of documentation and interviews at PT. PLN (Persero) Manado UP3. The results of the observation show that in practice the Procedure for Withdrawing Fixed assets at PT. The PLN (Persero) Manado UP3 is not good because of the long period of determination and responsiveness of the officers, which takes a long time. It would be better if in the procedure of managing fixed assets at PT. PLN (Persero) Manado UP3 is more responsive and the decline in its determination is accelerated.Keywords: procedure, fixed assets
IPTEKS PENYUSUNAN APBD PROVINSI SULAWESI UTARA
Authors: Triyono Nofriyanto , Wangkar Anneke
Published: June 2019

The budget is prepared based on programs and activities that have been planned for a period of one year. For this reason, the Government through the Regional Head made a KUA draft which contained: (1) Revenue Policy, (2) Shopping Policy, (3) Financing Policy. In determining the KUA-PPAS budget allocation, regional financial management uses the money follow program priority approach, which is only to make priority programs that want to be done so that the budget can run efficiently. The general policy of the 2018 North Sulawesi provincial government budget is prepared by taking into account the regional macroeconomic aspects. The government continues to boost economic growth through regional taxes and levies to build a better North Sulawesi.Keywords: revenue, expenditure, financing policy
IPTEKS PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA
Authors: Pinatik Trianti K. A. , Tumanduk Leonardo , Budiarso Novi Swandari
Published: June 2019

Organization of Prov. Regional Disaster Management Agency North Sulawesi Moves in the Field of Disaster Management Operations Centers which need to implement Government Regulation No. 71 of 2010 on accrual bases to provide information from financial records and facilitate more effective performance. In accounting there are two records of the first cash basis and accrual basis. Accrual Basis is the basis for facilitating performance measurement, in regulating clearer and more understandable. This study uses descriptive research methods that aim to explain the circumstances, events or everything related to programs that can be explained in words or numbers. The application of Government Regulation No. 71 of 2010 concerning accrual basis is certainly in accordance with what has been implemented by the Law that has been implemented by the government, Government Accounting Standards, Financial Accounting Standards. Accrual basis application needs financial statements, so that problems can be found or what things are not in accordance with the activities of either budgeting or calculation of budgeting.Keywords: Accrual Basis, Government Accounting, Government Accounting Standards, Financial Accounting Standards, Descriptive Methods.
IPTEKS SISTEM INFORMASI PEMBAYARAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA
Authors: Dalonto Miswati , Kentey Sianly Lovely , Tinangon Jantje J.
Published: June 2019

Badan Pendapatan Daerah Provinsi Sulawesi Utara are moving in taxation sector, especially in Provincial Taxes that is motor vehicle taxation. A good tax payment system needs tax payment information systems that can make it easier for taxpayers to pay the taxes. Motor vehicle tax is one of the Regional Original Revenues, so the office of Badan Pendapatan Daerah Provinsi Sulawesi Utara creates and implements the Info Pajak Kendaraan Sulut application with the purpose  to facilitating  taxpayers to pay the tax, because this application can already provide the motor vehicle tax information in North Sulawesi region that is the amount of  PKB, SWDKLLJ,  and PNBP which are accompanied by a payment code that can be used to pay the motor vehicle tax. With this application Badan Pendapatan  Daerah Provinsi Sulawesi Utara can easily help the taxpayers to make the tax payments because taxes are compulsory and have to be paid for use of the needs of the country and prosperity of the people.Keywords : system information and application, taxes, motor vehicle tax
IPTEKS E-FILING TERHADAP WAJIB PAJAK PADA KPP PRATAMA MANADO
Authors: Rorimpandey Mutiara Deivana , Lambey Robert
Published: June 2019

KPP Pratama Manado is a place provided by the government for the public or taxpayer in carrying out their obligations to report on each asset or wealth or income they have. Along with the times in the advancement of information and communication technology, KPP Pratama Manado provides convenience for taxpayer in reporting SPT (Surat Pemberitahuan Tahunan) by providing e-Filing. The e-Filing system is an online tax reporting system that has been provided by the government for taxpayer. However, the lack of knowledge of taxpayer on e-Filing system affects taxpayer still reporting annual SPTs manually. KPP Pratama Manado should further improve the grade and quality of e-Filing system so that they can be used more optimally by taxpayer.Keywords: SPT, e-Filing, taxpayer
Design of an Innovative Helical Antenna for Aerial Platforms to Enable Jam Resistant Reception of GNSS Signals
Authors: Khan Inammullah
Published: June 2019

This paper describes the design of a helical antenna at GPS upper L band frequency. Helical antennas are widely used in airborne and space borne applications to receive GNSS signals. One major concern in reception of GNSS signals is their susceptibility to jamming signals. To address this problem a novel antenna design is proposed in this paper. The proposed design provides lower side lobe levels than conventional helical antennas, without compromising efficiency of the antenna. The lower side lobe levels are the key feature in making the antenna less susceptible to jamming signals. Moreover, despite being smaller than classically designed helical antennas this design can handle relatively more power. To achieve these results the key parameters of helical antennas, namely, dimensions and shape of helix antenna i.e. height, radius, number of turns, thickness as well as pitch angle were optimized. In addition, the ground effect was used to supplement the desired results. Detailed simulation results using CST Microwave Studio software have been computed. These results are then compared with the results for standard helical antenna to validate and verify the advantage of using the proposed design.
Sour milk product with high protein content
Authors: Rudiuk V. , Pasichnyi V. , Khorunzha T. , Krasulya O.
Published: June 2019

The formulations of sour-milk products made by the thermostat method with the use of protein concentrates are developed. The classic technology of thermosetting is used as a basis, with preliminary preparation of mixtures based on normalized milk, milk protein concentrate (KMBS-65) and serum protein ultra filtration concentrate (KSB-UV-65), followed by pasteurization and suction. Concentrates used in dry form. Milk protein promotes nutrition of tissues not short-lived, but in the long-term, which is very important for intense physical activity, and high intellectual activity. Whey protein is rapidly absorbed and the nutrients that it carries with them, in short time, enter the tissues of the body, including muscle. This allows you to compensate for energy costs in a short time and improve the processes of exchange designed to normalize the work of organs and systems. Protein concentrates are used to improve the density of the bunch and reduce the degree of syneresis. The product is enriched with a concentrate and will act as an additional source of natural milk protein supplementation to the human body. The optimum component composition of the mixture – the sour milk product, using model milk samples and protein concentrates containing 3; 5; 7; 10% of total volume. Control sample, without protein concentrate. In the preparation of mixtures, the optimal temperature for the administration of protein concentrates was determined by a practical method. Experimental studies were carried out at the research laboratories of the National University of Food Technologies. The comparative characteristics of the physical and chemical characteristics (pH, titrated acidity, protein content) and organoleptic (appearance, color, consistency) of the indices in samples with different percentages of the introduced protein concentrates, with each other and with the control sample were performed. The changes of the indicators of the product during storage within 7 days.
Improve the technology of brynza from sheep's milk by adding a bioprotective culture
Authors: Skulska I. , Tsisaryk O.
Published: June 2019

Brynza is a compulsory product of the daily diet of the inhabitants of the Carpathians and a favorite product for many other consumers, but contains from 4 to 7% of salt. The consumption of a large amount of salt can cause many diseases. The current task of the present is to find ways to extend the shelf life of products provided that the content of their kitchen salt is reduced. One of the ways to reduce the content of the salt is the partial replacement of potassium chloride. The aim of the research was to investigate the course of microbiological processes in brine cheese, the traditional technology of which was improved by 20 and 30% replacement of the salt with potassium chloride in brine and using the bioprotective culture, as well as determining the storage time of the cheese. Preparates used by Chr. Hansen: were used to ferment RSF-742 fermentation culture containing 2 strains of mesophilic and 2 strains of thermophilic microflora, Fresh-Q bioprotection culture and enzyme preparation ‑ CHY-MAX. The action of the Fresh-Q bioprotection culture is aimed at inhibiting the development of yeast and mold, which includes L. rhamnosus. There were made 6 samples of cheese from sheep's milk: K – control sample using the kitchen salt (sodium chloride); D1 and D2 – brynza, made of 20 and 30% by substitution of sodium chloride with potassium chloride, respectively; KF – cheese made using sodium chloride and Fresh-Q bioprotection culture; DF1 and DF2 – brynza, made of 20 and 30% sodium chloride replaced by potassium chloride, respectively, using Fresh-Q. It has been established that the use of Fresh-Q bioprotection culture has a greater effect on organoleptic properties than the replacement of the kitchen salt. According to the results of the score, the highest score was obtained with samples using a bioprotective culture. It is proved that the replacement of the kitchen salt and the use of Fresh-Q provides a high quality product and its compliance with the requirements of regulatory documentation. The study of the course of microbiological processes confirms the expediency of improving the traditional technology of the production of brynza by partial replacement of the kitchen salt with potassium chloride and the addition of Fresh-Q. The research results confirm that the cheese storage period is lengthened by 10 days in samples made using Fresh-Q bioprotection culture.
Microbiological parameters of cheese paste with the content of flaxseed oil at different storage temperatures
Authors: Lialyk A. T. , Pokotylo A. S. , Kukhtyn M. D.
Published: June 2019

The purpose of the work was to investigate the effect of storage temperature on the change of microbiological parameters of experimental samples of cheese paste with different contents of flaxseed oil. It was established that storage of cheese paste with different contents of flaxseed oil at a temperature of + 2 ± 0.5 °С for 14 days did not cause a probable increase in lactic acid microorganisms, compared with their initial amount and a control sample – sour milk cheese. The titer of coliform, the content of mold fungi and yeast during 14 days of storage of experimental samples of sucrose paste gradually increased, but did not exceed the maximum permissible values according to National standard of Ukraine. Provision of normative microbiological indicators of quality and safety of cheese paste with different contents of flaxseed oil, during its fourteen-day storage at a temperature of + 2 ą 0,5 °С, is possible under strict hygiene requirements during production. It was found that the temperature of 6 ± 1 °С, to a lesser extent, slows down the microbiological process during storage of experimental samples of cheese paste and dairy cheese compared to a temperature of 2 ± 0.5 °С. During the 14 days storage, the lactic acid process was intensified, resulting in an increase in lactococcal content, approximately 30 times, and amounted to 8.87 lg CFU/g of the product. It was established that after seven days of storage in all experimental samples of whey germ, coliforms was detected in 0.1 g of the product i.e. their titre decreased by one. However, for such a value of the titres of coliforms, the experimental samples of the cheese paste met the requirements of the State Standard of Ukraine. The next seven-day storage of samples of sucrose paste at a temperature of 6 ± 1 °C caused an increase in the number of coliforms and their titre exceeded the normative value of 0.01 g. Fungi and yeast in samples of cheese paste during storage at a temperature of 6 ± 1 °С multiplied, their amount during seven days of storage increased in 3.9–5.4 times. However, due to their insignificant initial content in the freshly prepared product, for seven days storage of the amount of fungi and yeast did not exceed the maximum permissible concentration according to National standard of Ukraine. Consequently, experimental samples of cheese paste can be stored at a temperature of 2 ± 0.5 °C for 14 days without significant changes in microbiological parameters, provided there is a minimum amount of them in a freshly prepared product. At the same time, at a temperature of 6 ± 1 °С storage of samples of cheese paste with flaxseed oil is possible without exceeding the normative values of microbiological indices only for 7 days
Technological aspects of production of cream cheese with spinach powder
Authors: Melnyk O. I. , Nemirich O. V. , Gavrish A. V. , Gavrilchenko P. M.
Published: June 2019

The article proposes a fundamentally new formulation and technology of production of sour milk soft cheese of high biological value, enriched with vitamins, trace elements, and the addition of spinach powder. The generalized functional scheme of cheese production of sour milk soft is provided. The high biological value of cheese obtained by the proposed method is due to the chemical composition of the main components. As a component, it was proposed to use finely divided spinach powder (9 ... 20 microns) obtained by drying with mixed heat supply, with a 7% mass fraction of moisture. This powder has a neutral smell, but with a pronounced taste of spinach, a sweet flavor, a green tint. The healing effect of spinach powder is due to the high content of inulin-based polysaccharides, the presence of pectin substances, B vitamins, and vitamin C, the most important trace elements: iron, silicon, potassium, phosphorus, calcium, magnesium, manganese, zinc, copper, and nickel. In this work, improvement of the physical and chemical properties of cream cheese enriched with spinach powder, improvement of the organoleptic properties of cheese, determination of the ability of the spinach powder to absorb the moisture content of the microstructure of the spinach powder of the control sample and in the frozen state. As a result of the research, the use of the recipe components of the new combined milk products on the milk-based basis was substantiated, the formulations were determined and a scale scale was developed for assessing their quality. In addition, the expert method evaluates the quality of combined baking dairy products of high biological value for organoleptic parameters. Taking into account all the abovementioned, it is obvious that the improvement of the recipes of traditional sour-milk products can be accomplished by adding spinach powder and fillers to the main raw material, which makes it possible to create new combined dairy products of high biological value for rational nutrition, as well as to expand the range of existing dairy products in order to meet the growing needs. population. Further research is expected to study the chemical composition of the new dish and the prospects of using the cream as a finishing semi-finished product for flour confectionery products.
Koltansaamen myönteiset ja kielteiset fokuspartikkelit
Authors: Juutinen Markus
Published: June 2019

Artikkeli käsittelee koltansaamen myönteisiä ja kielteisiä fokuspartikkeleita, niiden lainalähteitä sekä niiden käytön muuttumista kielikontaktien vaikutuksesta. Vanhin aineisto on kerätty 1900-luvun alkupuolella ja tuorein aineisto vuonna 2007. Tuona tutkimusaikana koltansaamen kieliympäristö muuttui radikaalisti. Kolttasaamelaiset puhuivat tutkimusjakson alkupuolella koltansaamen lisäksi myös venäjää, mutta sen

tilalle tärkeimmäksi kontaktikieleksi muodostui suomen kieli, kun Petsamon alue liitettiin Suomeen. Ajallisesti kolmitasoisessa aineistossa näkyy kielikontaktien vaikutus koltansaamen fokuspartikkeleiden käyttöön.