bluuebunny/crossref_metadata_2025 huggingface dataset:
Outcome of operative management of displaced acetabular fracture: A retrospective analysis of a tertiary care center of a developing country
Authors: Uprety Suresh , Bhandari Prabesh Singh
Published: June 2019

Introduction: Displaced acetabular fracture is a consequence of high energy trauma and commonly seen in young population. There has been increasing trend towards operative management of these injuries to provide early mobilisation and prevent complication of incongruent reduction.

Methods: A retrospective analysis on clinical outcome of operative management of 16 displaced acetabular fracture using Merle d’Aubigne hip score carried out at university teaching hospital carried out between 2015 to 2017 AD

Result: The Merle d’Aubigné hip score at final follow of 3 to 30 months period ranged from 7 to 17. The average score was 13.8. Very good result was seen in 68.75%, fair result in 12.5%.

Conclusion: Operative management of displaced acetabular fracture gives excellent to good short term outcome in most of the cases.
Laparoscopic Herniotomy for congenital inguinal hernia: prospective assessment of feasibility and outcome analysis in tertiary center in Nepal
Authors: Shrestha Ritesh , Shrestha Sudip
Published: June 2019

Introduction: Congenital Inguinal hernia (CIH) repair is frequently performed surgical procedures in children. Open herniotomy is standard treatment for CIH. However, in developed countries laparoscopic repair is gaining popularity. The benefits of laparoscopic hernia repair are its safety, cosmetic results, opportunity to repair contralateral patent processus vaginalis (CPPV). The aim of this study was to assess feasibility and outcome of Laparoscopic herniotomy (LH) in tertiary center in Nepal.

Methods: This is prospective observational study conducted at Nepal Medical College Teaching Hospital, Pediatric Surgery Unit from 1st November 2015 to 30th October 2016. All children of age greater than six months with CIH were included in this study after consent from parents. Demographic profile, operative findings, postoperative results, complications and recurrences were recorded.

Results: We had 60 children, 45 males and 15 females who underwent laparoscopic herniotomy. 33 of them had right, 24 had left and 3 had bilateral hernias. The mean operating time was 30.12 minutes and 35 minutes for unilateral and bilateral hernias respectively. 14 were associated with CPPV and were repaired in same setting. We had one recurrence on right side and were repaired with open herniotomy.

Conclusion: Laparoscopic herniotomy is feasible and safe in CIH. It provides better opportunity to diagnose CPPV and repair it. LH has got minimal complication and better cosmetic outcome. Larger studies and longer follow ups are needed to support our results.
Impact of the Spheroidization Annealing on the Intensification or Mitigation of the Initial Pearlite Banding Degree Presented in Wire Rolled State
Authors: Guk S. , Augenstein E. , Zapara M. , Kawalla R. , Prahl U.
Published: June 2019

In this study, two initial conditions of the steel 16MnCrS5 are considered: the industrially hot-rolled pearlite structures in their ferritic matrix and a specifically adjusted microstructure in the lab condition. Based on the experimental investigations and quantitative microstructural analyses, an empirical model for the prediction of pearlite banding within a broad range of annealing durations could be derived. Both, experiment and model, agree that pronounced pearlite bands in the initial state almost disappear after 25 h of spheroidization annealing. On the other hand, a marginal degree of pearlite banding in the initial state increases slightly during annealing. This fact could be explained by inhomogeneous cementite formation inside and outside the primary segregation regions of manganese.
CONCEPTUAL BASES FOR THE DEVELOPMENT OF HOTEL & RESTAURANT AND RESORT & RECREATIONAL INFRASTRUCTURE OF THE OIL & GAS COMPLEX
Authors: Kis S. Y. , Gumenyuk V. V. , Kis G. R. , Hrechanik B. V.
Published: June 2019

The article deals with the problems of the functioning of hotel & restaurant and resort & recreational infrastructure objects, which are subordinated to the domestic enterprises of the oil and gas complex. The emphasis is placed on the fact that in the sphere of management of Ukrainian oil and gas enterprises with full or predominant share of state property there are sanatoriums, recreation centers, hotels and health improving complexes, the main task of which is to organize services of accommodation, meals, rest, treatment and rehabilitation of workers.As a result of conducted research with using the objective characteristics of sectoral infrastructure services, the expert survey identified the main problems of their operation in market conditions, which are mainly related to the high degree of depreciation of the passive part of fixed assets and the shortage of personnel whose professional qualifications meets the needs of the institution and the requirements of a competitive market environment. In order to increase the efficiency of using the hotel & restaurant and resort & recreational infrastructure potential of the domestic oil and gas complex, the priority measures related to the necessity of forming a substrategy of the development of service sector objects with an emphasis on the development of their human resources are proposed.
FEATURES OF FLOWING ROUND AND HEAT TRANSFER OF ONE-ROW OF CYLINDERS WITH SPIRAL GROOVES IN INTERACTION WITH A CROSS - FLOW OF AIR
Authors: Khalatov A. A. , Kovalenko G. V. , Muliarchuk M. A.
Published: June 2019

The results of an experimental study of the average heat transfer, hydraulic resistance and vortex structure at the cross flow of a single-row of round cylinders with spiral grooves on the external surface are presented. The equations of similarity on the average heat transfer and hydraulic resistance were obtained
PENINGKATAN KREATIFITAS DAN KOMPETENSI BELAJAR SISWA MENGGUNAKAN PEND,EKATAN KONTEKSTUAL PADA MATERI PELAJARAN EKOSISTEM DI SMA NEGERI 1 ANGKOLA BARAT
Authors: Lubis Fitri Agustina
Published: June 2019

The Process of Improving the Creativity and Competence of Student Learning Using a Contextual Approach to the Material Class Ecosystem X1 SMA Negeri 1 Angkola Barat”. Thesis. Graduate Program of Padang State  University. This research is based on the problem of low creativity and competence of students in learning biology. From the daily tests, creativity and competence of students are still learning under (KKM) minimum criteria of a passing grade. Data were obtained from qualitative and quantitative data. Qualitative data were collected through observation, field notes, and interviews. Quantitative data were obtained through cognitive tests, observation creativity, affective and psychomotor competencies. The was an analysis of the data used qualitative descriptive and statice technique. The result shows that the use of a contextual approach toward the ecosystem material can enhance creativity and learning competencies. The increase can be seen in each aspect of the creative learning, affective and psychomotor competencies ranging from pre-cycle, the first cycle, and second cycle. This increase is also seen in the results of the exam pre cycle ie, 61.80 in the first cycle, 66.66 and the second cycle 88.88. Based on the results, it can be concluded that contextual approach can improve the creativity and competence of students of class X1 Angkola Barat.Keywords: Contextual, Creativity, and Competence.
UPAYA PENINGKATAN KOMPETENSI GURU DALAM MENYUSUN SILABUS DAN RENCANA PELAKSANAAN PEMBELAJARAN (RPP) MELALUI SUPERVISI AKADEMIK YANG BERKELANJUTAN DI SMK NEGERI 4 PADANGSIDIMPUAN
Authors: Sihombing Budiman
Published: June 2019

This research was to look at the percentage of academic supervision the school principal can raise the competence of teachers in the preparation of the syllabus and the RPP. The location of the research is on the CMS State 4 Padangsidimpuan in Jln. Desa Plantations Pijorkoling plantations of Kec. Padangsidimpuan Southeast Of The City Padangsidimpuan. Implementation time is planned for one month starting August 1 to October 30, 2015. This research was carried out on its own writers, and writers assisted by curriculum Developers Team SMK Negeri 4 Padangsidimpuan consisting of the principal, Curriculum, and Waka Waka Studentship. This research was conducted with the research methods class action that lasted for 2 cycles. Each cycle consists of the stages of planning, implementation, observation and reflection. The results obtained, namely the increasing number of good teachers syllabus of 31% to 83% after academic supervision. In addition the number of RPP a good quality also increased from 31% to 89%. Increased competency of teacher in drawing up the syllabus and the RPP is good increased by 52% and 58%. The implementation of individual supervision is suitable to improve the competence of teachers in drawing up the syllabus and RPP during this Administration still remains a difficult requested from our teachers. To test it, we can use the class supervision. For the other trustees are expected to give a clearer input and directional in formation against the teacher.
Феномен Інструментального театру у творах українських композиторів другої половини ХХ ст.
Authors: Broyako Nadezhda , Dorofeeva Veronika
Published: June 2019

Метою статті є розкриття етапів становлення та виявлення художніх властивостей феномена інструментального театру у творчості українських композиторів другої половини ХХ століття. Методологічна основа статті базується на комплексному жанровому підході, який дозволяє виявити специфічні жанрові ознаки феномену інструментального театру в широкому історико-культурному контексті. Комбінація музикознавчого аналітичного, компаративного та історично-еволюційного методів сприяє більш повному розумінню феномена інструментального театру. Науковою новизною даної статті є виявлення функцій інструментального театру як самостійної жанрової форми у сучасній вітчизняній культурі. Висновки. Інструментальний театр є унікальним явищем сучасного музичного мистецтва, у якому здійснюється зближення між учасниками творчого акту – композитором, виконавцем та слухачем, які іноді можуть мінятися ролями та розширювати поле своєї впливовості. У цілому, характеризуючи жанрові та драматургічні параметри інструментального театру слід зазначити, що твори, які належать до даного напряму можна порозділяти відносно наступних параметрів: відповідно до кількості задіяних виконавців – на моноспектаклі, камерні й масові спектаклі; відповідно до структурно-композиційних настанов – на одночастинні (одноактні) та багаточастинні (багатоактні) опуси;відповідно загальної сюжетної драматургії – на лінійні й монтажні, а також на конфліктні й безконфліктні. Більшість творів інструментального театру демонструє увагу та нагальну потребу у глибокому проникненні виконавцями у сутність образної концепції твору, та не бачать своє самоціллю залучення елементів театралізації для епатування публіки.
Особенности службы преображения в восточнославянской певческой православной традиции конца XIV – первой половины XV столетий в контексте смены церковных уставов.
Authors: Diablova Kristina
Published: June 2019

Цель исследования – на основе анализа восточнославянских богослужебных и певческих рукописных источников конца XIV – первой половины XV столетия выявить эволюционные процессы певческой части православной службы Преображения в переходный период смены церковных уставов (Студийский/Иерусалимский). Методология исследования – опора на источниковедческий метод с целью поиска источников указанного периода; палеографическийметод для уточнения датировки кодексов, исследования способов их вербальной и певческой фиксации; компаративное и текстологическое изучение ряда песнопений праздника Преображения, зафиксированных в восточнославянских певческих рукописях. Научная новизна состоит в том, что впервые преображенский певческий цикл православной восточнославянской традиции рассматривается в контексте смены Студийского устава на Иерусалимский на основе комплексного анализа музыкальной медиевистики. Выводы. Исследование ряда восточнославянских средневековых кодексов переходного времени, выявленных автором работы, показало: 1. отличие богослужебных уставов от певческих рукописей указанного периода; 2. наличие двух репрезентативных певческих списков первой половины XV века; 3. анализ репертуарно-жанровых и текстологических аспектов службы праздника показал существенное различие между ними, что позволяет отнести их к двум разным уставным традициям.
Обґрунтування семіологічного підходу до проблеми музичної моторності.
Authors: Voronovskaya Olga
Published: June 2019

Метою роботи є виявлення здатності музичної моторності виступати «знаком вищого порядку»; проведення порівняльної характеристики музикознавчих визначень і класифікацій поняття «знак». Методологія дослідження. Розгляд музичної моторності як своєрідної системи знаків веде до застосування семіотичного методу, що дозволяє визначати денотати моторних значень у музиці.   Наукова новизна. Дослідницька позиція автора визначається визнанням особливої семантики музичної моторності, тобто специфічних значень, що виникли у процесі її формування та еволюції, і адресують сприйняття до широкого кола екстра- і інтромузичних явищ. Висновки. На основі проведеної теоретико-аналітичної роботи пропонується висновок, що структурно-семантичні формули музичної моторності є знаково-значущими формулами, в яких знак як предметний, матеріалізований вираз (втілений в звучанні або в нотній графіці) може відокремлюватися від значень, тобто структурна та семантична функції знаку можуть існувати окремо одна від одної.
«Мислити звуками»: дидактичні перспективи застосування системи вольфґанґа ґуґґенберґера в процесі підготовки студента-трубача.
Authors: Vakalyuk Petro
Published: June 2019

Мета роботи: розглянути інноваційну і широко застосовувану в західноєвропейській практиці останніх десятиліть систему підготовки професійних виконавців-трубачів німецького музиканта та викладача Вольфганга Ґуґґенбергера. Методологія дослідження ґрунтується на використанні наступних методів: історичного – у виявленні передумов сучасних музично-педагогічних систем викладання гри на духових інструментах, компаративного – у зіставленні різних підходів до інтерпретації та принципів професійного навчання на трубі, аналітичного – у з’ясуванні основних елементів представлених систем. Наукова новизна дослідження полягає у включенні в музикознавчий та музично-педагогічний компендіум вітчизняної науки фактично невідомої та не опрацьованої досі українською мовою системи підготовки виконавця на духових інструментах. Простежені витоки засадничих положень, проведені історичні та теоретичні паралелі із системами Рольфа Квінке та Вінсента Ціховіча, а також із теорією Альфреда Томатіса та концепцією потоку Міхая Чіксентміхаї. Висновки. Підсумовуючи практичне значення системи В. Ґуґґенберґера, виділяємо наступні етапи, які відіграватимуть важливу роль і в щоденній праці українських педагогів над підготовкою виконавців-професіоналів: програма ментального налаштування; етап розігрування; етап виконавства.
Специфіка музичного мислення у контексті піаністичної діяльності
Authors: Chebotarenko Olga
Published: June 2019

Мета дослідження — виявити особливості музичного мислення якфундаментального для виконавської (піаністичної) діяльності. Мето-дологія дослідження — полягає у застосуванні психологічного підходу,системного для дослідження музичного мислення як когнітивного акту,функціонального для виявлення багаторівневої структури музичноготексту, методу узагальнення для формулювання висновків. Зазначениметодологічний підхід дозволяє виявити складність, багаторівневістьта багатоаспектність проблеми музичного мислення, розглянути струк-туру музичного мислення, виявити особливості мислення музиканта-ви-конавця та композитора. Наукова новизна — полягає у розширенні мето-дів вивчення особливостей музичного мислення у контексті піаністичноїдіяльності. Висновки. Вивчення специфіки музичного мислення як фунда-ментального для композиторської, виконавської та педагогічної діяльності дало можливість зробити висновок, що діалог, який стає можливимміж виконавцем і композитором завдяки музичному тексту, дозволяє нетільки занурюватись у глибини композиторської поетики, але й реалі-зовувати свій внутрішній світ музиканту-інтерпретатору. Але такийдіалог стає можливим лише за умови готовності музичного мислення ви-конавця сприймати інформацію, яка зашифрована в композиторськомутексті. З музичного мислення розпочинається процес вивчення компози-торського твору і закінчується під час концертного виконання.
Креативність як фактор творчої волі у композиторській та виконавській діяльності.
Authors: Khoroshavina Elena
Published: June 2019

Метою даної статті є виявлення провідних аспектів феномена креативності як головного чинника творчої волі у композиторській та виконавській діяльності. Методологія даної статті базується на єдності таких методичних підходів як психологічний, музично--історичний, соціокультурний, аксіологічний та інтерпретативно-текстологічний. Наукова новизна визначається з одного боку виявленням нових напрямів дослідження феномена креативності як ключового у багатьох дослідженнях психології мистецтва, з іншого боку – поглибленим вивчанням принципів виконавської та композиторської діяльності як творчого акту. Висновки. Найбільш значними характеристиками музики як особливої форми буття мистецтва, можна назвати креативність, комунікативність, цілісність та синкретизм. Креативність при музикознавчому ракурсі вивчення, представляється фактором, що сприяє художньому освоєнню миру, що набуває особливого значення в умовах становлення нової світоглядної парадигми «глобальної креативності». Множинність творчих ідей та варіантів їх розв'язку можна розглядати як ознаку зрілої музично-продуктивної здатності та саме реалізація креативних установок особистості композитора й забезпечує волю їх творчого втілення. Креативні якості не є винятковими властивостями композиторів, креативність у такій же ступені є характерною рисою виконавця у його творчій діяльності, бо креативність слід розуміти як властивість, що забезпечує розвиток творчої особистості та її здатність до створення нового художнього явища, творчого продукту.
Radiation Resistance of Epitaxial Structures Based on GaAs
Authors: Vigdorovich E. N.
Published: June 2019

This paper presents the results of a study on the irradiation of heterostructures based on gallium arsenide with neutrons and gamma rays. The horizontal channel of the IRT-2000 reactor with an energy of 2.65 MeV served as a source of neutrons. Two types of structures were considered: autoepitaxial (AES) and heteroepitaxial (HES). They were obtained by the MOC-hydride method under reduced pressure using gallium and aluminum organometallic compounds and arsine. The obtained results show that irradiation with neutrons and gamma-quanta just slightly changes the concentration of the charge carriers of the autoepitaxial structures and the density of the charge carriers of the heteroepitaxial structures. As for the mobility of charge carriers, some increase in their mobility is observed at the initial moment of irradiation. As the irradiation flux density increases, the mobility either stabilizes at a certain level or decreases. The increase in mobility after the first irradiation of the heterostructures indicates an increase in the lifetime of charge carriers, apparently due to a decrease in the concentration of recombination centers in the structures, most likely, the density of structural defects at the heteroboundaries. When irradiating with fast neutrons, a similar picture is observed. Initially, the mobility of charge carriers slightly increases as the concentration of charge carriers slightly changes. Then the characteristics stabilize. An increase in the uniformity of properties over the area of the structures is observed. It is assumed that this is due to the appearance of clusters of defects and impurities.
Dynamics of Magnetization in Multilayer TbCo / FeCo Structures under the Influence of Femtosecond Optical Excitation
Authors: Ilyin N. A. , Klimov A. A. , Tiercelin N. , Pernod P. , Mishina E. D. , Gaponov M. S. , Brekhov K. A. , Sigov A. S. , Preobrazhensky V. L.
Published: June 2019

The need to study ultrafast processes in magnetism is due to the prospects for creating ultrafast magnetic recording and ultrafast spintronic devices. In order to excite the magnetic subsystem femtosecond optical pulses are used. The excitement is manifested as in spin precession. In metals, the material is heated first due to significant optical absorption, and significant Joule losses occur. The most important task is to search for materials in which spin processes are excited without heating. Obvious candidates are weakly absorbing materials, such as ferrite garnets. However, the range of such materials and the range of their functionality are limited.The purpose of this work is to study the dynamics of systems with nonthermal mechanisms of spin precession excitation. Such excitation is possible in ferromagnetic / antiferromagnetic heterostructures with exchange interaction, provided that the recombination time of photocarriers is shorter than the time of heat diffusion. Multilayer TbCo / FeCo structures of the near IR range were investigated for a femtosecond optical pulse. The spin dynamics are compared with the direction of the wave vector of the exciting pulse along and perpendicular to the axis of easy magnetization of the structures (“easy axis” and “hard axis” geometry, respectively). It is shown that in case of “easy axis” geometry the determinative mechanism is the thermal interaction. When the system is exposed to an excitation pulse, this mechanism leads to a decrease in the projection of magnetization on the direction of propagation of the test beam. In case of “hard axis” geometry, the magnetization turns to the magnetic field at the initial stage. Then it precesses and relaxes to an equilibrium angular orientation. Such dynamics indicate a rapid recovery of the uniaxial anisotropy field after laser irradiation. The presented results demonstrate an ultrafast change in the magnetic anisotropy induced during the fabrication of the heterostructure under study, which may be of interest for optical control of the orientation of the magnetization.
Features of Modeling of the Magnetorefractive Effect in Multilayered Metal Nanostructures
Authors: Mokrushina A. A. , Yurasov A. N.
Published: June 2019

The magnetorefractive effect (MRE) is important and interesting from both fundamental and practical points of view. This effect consists in a change in the reflection coefficient or the passage of an electromagnetic wave from magnetized structures with magnetoresistance effects. It can be giant, tunnel and colossal magnetoresistance depending on the type of structure. MRE is most clearly manifested in the IR region of the spectrum and can reach tens of percent. It is possible to show its unambiguous dependence on the magnitude of the magnetoresistance. This article discusses the features of MRE in multilayer metal nanostructures with giant magnetoresistance. The MRE simulation is carried out using a model that relates this effect to magnetoresistance, as well as in the framework of the model taking into account spin-dependent scattering. The last model in earlier works allowed describing a number of experimental data well qualitatively and in some places quantitatively. In this paper, taking into account the frequency dependence of the resistance allowed us to improve the first model, which allowed us to obtain a good qualitative and quantitative description of the effect value – this is a fundamentally new result. The article highlighted the key opportunity for the application of magnetorefractive effect as a contactless method to study nanostructures, a method of nondestructive testing of all electronic components. A comparison with experimental data is also made. A good description is demonstrated in the framework of the two models considered, which can effectively describe the relationship between MRE and magnetoresistance.
IPTEKS BAGI MASYARAKAT PERENCANAAN PAJAK JANGKA PENDEK
Authors: Mokoginta Mia Istiana , Budiarso Novi Swandari
Published: June 2019

Small business enterprise have a significant contribution for Gross Domestic Product (GDP), however small business enterprise have a lack of manajerial skill, limited funds and marketing. Biji Merah Coffee and Roastery is a small business enteprise at Kota Kotamobagu, Bolaang Mongondow, coffee house that provide  coffee, chocholate dan green tea. This coffee house has not implement short profit planning for operating activity.  The aims of this research is to increase financial management of small business enterprise coffee house, particularly to estimate future revenues, costs and profit with Cost Volume Profit (CVP) analysis.  to plan future levels of operating activity. Method implemented with discourse and trainedKeywords : Analisis Biaya-Volume-Laba, Titik Impas, Marjin Kontribusi, Biaya Tetap, Penjualan
IPTEKS IMPLEMENTASI PERENCANAAN PEMBANGUNAN DAERAH BERBASIS E-PLANNING PADA BADAN PERENCANAAN DAN PEMBANGUNAN DAERAH (BAPPEDA) SULAWESI UTARA
Authors: Paat Harry Patrick , Tuju Edward Fredrik , Kalalo Meily Y. B.
Published: June 2019

As per Permendagri No. 86 of 2017 concerning Procedures for Regional Development Planning, good and effective management of Regional Development can increase the rate of economic growth and community welfare. For this reason, the Government through the Regional Planning and Development Agency (BAPPEDA) of North Sulawesi Province as part of the Regional Organization (OPD) is an element of planning for regional government organizers and has the task of assisting the Governor in the preparation and implementation of regional policies regional development planning. The purpose of this study is to evaluate and analyze the results of the preparation of planning documents and inputting RPJMD, Renstra, RKPD and E-planning based Renja as mandated in Ministerial Regulation number 86 of 2017 through the preparation stages of preparation, drafting, drafting, implementing Musrenbang, final draft formulation and stipulation. The method applied is the guideline for operating the annual parameter e-planning module by the Deputy for Supervision of Regional Financial Management. The results of this study indicate that BAPPEDA of North Sulawesi Province has implemented the mandate of Permendagri No. 86 of 2017, but have not optimized the use of e-planning applications. For this reason, the future BAPPEDA of North Sulawesi Province can improve its performance through e-planning.Keywords: Implementation, Regional Development Planning, E-planning
IPTEKS PERLAKUAN AKUNTANSI OPERATING LEASE DI DEALER HINO MANADO
Authors: Wowor Brigita Carmelia , Rondonuwu Sintje
Published: June 2019

Nowadays, it cannot be denied that a large level of innovation in the automotive business sector has opened up so many opportunities to develop ourselves, express creativity, and put ideas into the business world. This was seen by Dealer HINO Manado as a good business opportunity to develop the company's revenue sources, in the form of fixed asset leases. However, to optimize profitability through this type of business, the accounting treatment for leases must also be carried out in accordance with applicable standards. In this case, the Dealer HINO Manado rents out fixed assets using the operating lease as the basis for accounting treatment. This study aims to find out how the accounting treatment for operating leases is applied at the Dealer HINO Manado. The Ipteks method used is the application of the operating lease accounting treatment by taking into account the recording criteria in accordance with the applicable accounting standards, namely recording assets, using the method of calculating prices, accumulating depreciation and recognizing gains and losses.Keywords : leasing, operational leasing, fixed aset, HINO
IPTEKS TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN OPERASIONAL PADA PT. BANK SULUTGO
Authors: Suparno Ribka M. R. , Pabunna Adriana Nia , Ilat Ventje
Published: June 2019

IT development is very necessary in a company. Given the many conveniences provided with technological developments. PT. Bank SulutGo also participates in developing IT parts in order to compete in this digital era. In the world of business technology gives a lot of changes. Companies that are unable to keep up with technological developments will find it difficult to maintain their business. In this journal, we will discuss the role of IT in Bank SulutGo. Specifically, it discusses the impact given in operational management. The reliability of the information system supports the operational success of a company. The operational part in question is transaction and administration, accounting, and monitoring and maintenance. The method used in this journal is the SWOT analysis. By implementing measures such as harmonizing information technology, obtaining benefits, risk management, managing resources, and measuring performance.Keywords: Information Technology (IT), Operational Management, SWOT Analysis
IPTEKS FAKTOR – FAKTOR PENGHAMBAT PROSES E-REGISTRATION DI KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Manderos Julycia Verent , Suwetja I Gede
Published: June 2019

The Directorate General of Taxation currently utilizes internet technology to improve service, one of which is by conducting an online registration of NPWP or e-Registration so that new taxpayers are easier to register anywhere and anytime. But in this case there are things that hinder the process. Based on the research there are several factors that hinder the e-Registration process, such as: (1) Data received by the Extensification Section is incomplete, (2) The internet network are often disrupted, (3) The lack of public attention to the socialization that has been carried out. The author suggests for KPP Pratama Manado to re-socializing about e-Registration, improving the quality of the socialization and improving the internet network.Keyword : E-Registration, NPWP, Taxpayers, Socialization, Public Attention, Internet Network
IPTEKS PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 UNTUK TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL DI DINAS TENAGA KERJA KOTA MANADO
Authors: Mumu Ablessy , Latulola Anatasya , Rondonuwu Sintje
Published: June 2019

In improving the quality and performance of civil servants in government agencies, a rule is made regarding the addition of employee income which is income outside of salary which must be subject to income tax  article 21. This research aims to examine the calculation of income tax article 21 for civil servants civil in Dinas Tenaga Kerja Manado society is in accordance with applicable regulations, also aims to add insight into aspects of taxation, especially in calculating income tax article 21. The method used is representative of the quantitative data obtained from the object of service. While the technique of application is to collect quantitative data in the form of numbers and calculations, then based on these data testing is done in order to convince a theory issued.Keywords : Income tax, Additional income
IPTEKS PENGENDALIAN INTERN SIMDA KEUANGAN DALAM PENGELOLAAN DATA KEUANGAN PADA BADAN PERENCANAAN DAN PEMBANGUNAN DAERAH (BAPPEDA) PROVINSI SULAWESI UTARA
Authors: Polii Imanuel Ronaldo Angelo , Pontoh Winston
Published: June 2019

As a government agency, Local Development Planning Agency (BAPPEDA) of North Sulawesi Province is a Local Government Work Unit (SKPD) that has the task of helping the Governor in terms of planning and execution of regional policies. In order to create good regional financial management, BAPPEDA of North Sulawesi Province implements Financial SIMDA in its financial data management system. Financial SIMDA is an application developed by BPKP to facilitate local government in implementing good regional financial management. The use of Financial SIMDA produces output in the planning, administration, accounting and reporting processes. Therefore, the implementation of Financial SIMDA in BAPPEDA of North Sulawesi Province has made financial management easier, so it needs to be monitored and improved. An internal control is needed to guarantee the quality of information from the output produced by Financial SIMDA. There are several elements of application internal control that must be applied, which includes: boundary controls, input controls, process controls, output controls.Keywords: Internal control, Financial SIMDA, Financial data management
IPTEKS PENINGKATAN KINERJA KARYAWAN PADA PT. BURSA EFEK INDONESIA KANTOR PERWAKILAN SULAWESI UTARA
Authors: Dolontelide Claudia Meygriza , Latjandu Lady D.
Published: June 2019

Job satisfaction will affect employee performance. Employees with high job satisfaction can produce maximum work performance. Conversely, employees with low job satisfaction will produce bad work performance. Therefore, job satisfaction is one of the important factors in a company that needs attention from the company's leadership. The science and technology method used is six dimensions in job satisfaction stated by Luthans (2006) which consists of the work itself, salary or wages, opportunities for promotion, supervision, work colleagues and working conditions. This study serves to measure job satisfaction and how it affects to employee performance at PT. Indonesia Stock Exchange North Sulawesi Representative Office.Keywords: job satisfaction, employee performance, dimensions in job satisfaction
IPTEKS SPT MASA PAJAK PERTAMBAHAN NILAI (PPN) PADA PT CIPUTRA INTERNASIONAL CABANG MANADO
Authors: Mantiaha Arisna J. , Mintalangi Syermi
Published: June 2019

Tax is a contribution from the people to the country. Every taxable entrepreneurs report tax reports to the government. One of them is Value Added Tax (VAT). PT Ciputra Internasional Manado report it’s Periodic Tax Return of VAT using e-Invoice provided by the Director General Tax. E-Invoice own application used by taxable entrepreneur in carrying out tax obligation. This study wants to provide knowledge in the application of e-Invoice to reporting VAT’s periodic tax return. Result of this research showed that PT Ciputra Internasional Manado in reporting Periodic Tax Return of VAT compliance with UU No.42 of 2009, Director General of Tax Regulation No. PER-31/PJ/2017, and Director General of Tax Regulation No.  PER-01/PJ/2017.Keywords : Value Added Tax, Reporting, E-Invoice
IPTEKS PELAYANAN PRIMA TERHADAP KINERJA BAGIAN KEUANGAN ATAS KLAIM DANA PENSIUN PT TASPEN (PERSERO) CABANG MANADO
Authors: Midu Mutia Larasati S. , Pinatik Sherly
Published: June 2019

PT TASPEN (Persero) Manado Branch is a State-owned business entity whose task is to manage social insurance programs which in this case handle the pension fund and old age savings program. Then, in its service, PT TASPEN (Persero) certainly requires the existence of procedures that are implemented in order to achieve customer satisfaction. Good service in insurance companies is certainly very influential on the assessment of financial performance and the existence of companies in shutter outside the company. Influence on financial performance because in the implementation of its main duties the part that regulates the problem of claiming funds is the field of services and benefits, where the fields are directly related to customers. So it is very important that there is good customer service so that it can carry out its duties and responsibilities in accordance with the objectives of the company, which is to become a trusted, clean and healthy pension and THT social insurance provider.Keywords : Insurance, pension fund, Costumer Service
IPTEKS PENGENDALIAN AKTIVA TETAP PADA PT.PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA
Authors: Savsavubun Regina Valentine , Pinatik Sherly
Published: June 2019

Economic developments that increasingly affect the activities of each company in gaining profit (profit), both private companies and government companies. Every company in carrying out its business cannot be separated from the use of assets (assets) which are relatively fixed in nature. Fixed assets are permanent assets and are owned or used by companies with long periods of time and not for sale. The role of fixed assets is very important in producing goods and services. As with PT PLN (Persero) Unit Induk Pembangunan Sulawesi Bagian Utara, one of the largest companies in Indonesia if it does not use the fixed asset control procedures, it tends to occur fraud and misuse or waste from the use of fixed assets because the structure of the control of fixed assets is very necessary to maintain the security of property of PT PLN (Persero) the Parent Unit of North Sulawesi Development itself, check the truth in accounting data, and encourage policies that have been set by the leadership.Keywords: purpose of fixed assets control, PT. PLN (Persero) UIP SULBAGUT
IPTEKS PROSES BISNIS KEUANGAN PADA PT. PLN (PERSERO) UNIT INDUK WILAYAH SULUTTENGGO
Authors: Hutagalung Ignatius Ramot , Mongi Caesar Junior , Warongan Jessy D.L
Published: June 2019

PT. PLN (Persero) as a State Company engaged in electricity business in Indonesia. Meanwhile PT. PLN (Persero) Unit Induk Wilayah Suluttenggo is a branch unit for North Sulawesi, Central Sulawesi and Gorontalo region. The business of PT. PLN (Persero) is a monopoly market making the company obligated to take care of everything in electricity field. The business is growing rapidly, so that PT. PLN (Persero) has to keep up with the existing development. Therefore PT. PLN (Persero) is having a lot of business cooperation with many different Vendors. Before doing a cooperation, both the PT. PLN (Persero) and Vendor made a contract. After the works is done by the Vendor, the Vendor will send a bill to a User. The User will then proceed it. The process named as Financial Business Processes.Keywords : Financial Business Processes, Electricity Business
IPTEKS PROSEDUR PERENCANAAN KEUANGAN DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA
Authors: Kasakeyan Bella A. , Balo Daiyana N. , Pattimahu Dewarti M.M. , Sinaga Feren L. , Karamoy Herman
Published: June 2019

Regional Finance are all rights and obligations in the framework regions of regional governance that can be valued in money includes all forms of property-related rights and obligations of the area. Regional financial planning needs to be clearly arranged and in accordance with established procedures so that the budget received can be managed properly. By analyzing the financial planning procedures performed Department of Industry and Commerce of North Sulawesi Province in accordance with the Indonesian Government Regulation Nomor 58 of 2005 concerning Management of Regional Finance.Keywords : procedures, planning, regional finance
IPTEKS APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA BADAN PERENCANAAN DAN PEMBANGUNAN DAERAH PROVINSI SULAWESI UTARA
Authors: Watulingas Patricia , Tangkuman Steven
Published: June 2019

The system in government agencies is very important, in this case regional financial management is realized in the form of a SIMDA (Regional Management Information System) financial application. This system is a simple system for processing data, processing, obtaining, compiling, and storing to produce strategic information. The benefits obtained by the regional government by using the SIMDA regional financial application system are data that has been inputted does not need to be input repeatedly, and if the data inputted back will appear automatically. In the office of the BAPPEDA Regional Management Information System (SIMDA) working on developing to make SIMDA applications related to development, the capacity of local governments in accordance with applicable laws and regulations. To help make SIMDA develop there must be a training effort given so that SIMDA can run efficiently and effectively.Keywords: Financial SIMDA, Financial data management
IPTEKS PENERAPAN FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI PADA DINAS PENDIDIKAN DAERAH PROVINSI SULAWESI UTARA
Authors: Rasu Omega Indria , Pusung Rudy J.
Published: June 2019

The Regional Education Office of North Sulawesi Province is a department engaged in education that carries out services in the field of education from the center to the regions. The way to work in this company is not monotonous. All employees and leaders establish good relationships with each other without reducing respect for their superiors or leaders. This happens because leaders who want to share and socialize with employees. The leaders in the North Sulawesi Provincial Education Office also often provide motivation on various occasions to provide more work enthusiasm for their employees. A good relationship is also proven by the way the opinions are conveyed by employees who are directly discussed by the office leaders. A well-structured organizational system also has an impact on monitoring employee performance because each has responsibilities so that they provide mutual input and encouragement on various occasions. The employees also continue to be provided with training that maximizes each other's performance. A comfortable and safe working atmosphere also makes workers able to work according to their responsibilities. The Regional Education Office of North Sulawesi Province has a mission to serve the community in the field of education so that the employees who are able to provide excellent service also greatly influence the progress of the departmentKeyword: human Resources, performance, employee performance factors
IPTEKS PENGELOLAAN BARANG MILIK DAERAH (BMD) DI DINAS PEKERJAAN UMUM PROVINSI SULAWESI UTARA
Authors: Nendher Joindra , May Gordon Angel , Londa Cliver , Tinangon Jantje J.
Published: June 2019

Office of Public Works – Human Settlements and Spatial Planning is an Agency that engaged in infrastructure matter. In carrying out its functions Office of Public Works has a regional government facilities which named Goods for Regional Government, what is meant by Goods for Regional Government is a any goods obtained or purchased from Regional Development Budget. To support regional asset management effectively and efficiently and to create transparency in regional asset management policy, therefore regional government needs to own or develop management information system  that reliable as a tool to create pattername’s report.Keywords : Goods for Regional Government
IPTEKS PERENCANAAN DAN REALISASI ANGGARAN PROGRAM KERJA PADA KELURAHAN SINGKIL II MANADO
Authors: Wawointana William Juan , Manimbaga Federicky , Wangkar Anneke
Published: June 2019

This study aims to determine the planning process and realization of the activity budget at the Singkil 2 Manado sub-district office. data collected using the interview method. This type of research uses qualitative methods. planning and realization of the budget activities are prepared through MUSRENBANG and according to the community agreement also fits the 4 stages of preparation. Based on these results, the Singkil 2 sub-district requires the socialization of the results of future plans to the community regarding the central government's decision to realize the activity budget.Keywords :MUSRENBANG,budget planning, budget realization
IPTEKS E-GOVERNMENT DALAM PELAYANAN PUBLIK PADA DINAS KOMUNIKASI DAN INFORMATIKA KOTA MANADO
Authors: Simbala Angelica , Manengkey Berkania , Pangerapan Sonny
Published: June 2019

Dinas Komunikasi dan Informatika” Kota Manado is a government institution engaged in communication and informatics, which in the government of Kota Manado, “Dinas Komunikasi dan Informatika” is one of institution who operates E-Government system. E-Government itself is implementation of electronic-based system used to effective and efficiently enhance public service quality. The use of technology by E-Government enhance relationship between government and mutuals (people, enterpreneur, or other instances). The function of E-Government is to improve quality of public services, with the use of technology information. And can help process communication of the government to create a clean, transparent government, and to answer demands of change effectively. E-Government have 3 (three) types of relation, which is Government to Citizen, Government to Business, Government to Government. “Dinas Komunikasi dan Informatika Kota Manado” have applied these 3 types of relation, where there are 13 applications developed to apply E-Government system in Kota Manado. This research is done with hope “Dinas Komunikasi dan Informatika Kota Manado” can always continuously improve and inovate with the existing application, and have to do application upgrade from time to time. “Dinas Komunikasi dan Informatika Kota Manado” have to do socialization regarding applications around people not just with social media, but directly go into every district in Kota Manado.Keywords : E-Government, Public service, Technology Information
IPTEKS PERATURAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO PROVINSI SULAWESI UTARA
Authors: Kalalo Angraini P. , Nangoi Grace B.
Published: June 2019

Tax is the responsibility of the people who are owed, either as individuals or business entities that aim to form laws, not directly and can be used for a large amount of people's prosperity. Payment of taxes is a manifestation of obligations and duties as well as tax obligations to participate and jointly. In accordance with the philosophy of the tax law, changing taxes is not only an obligation, but also for all countries for development.Keywords : Tax, Tax Regulations, and Taxpayer Awareness
IPTEKS SISTEM AKUNTANSI MANAJEMEN DALAM PENINGKATAN KINERJA MANAJERIAL DAN KARYAWAN BANK BRI DI MANADO
Authors: Pongilatan Mariska , Ilat Ventje
Published: June 2019

Management accounting system is a basic accounting information that is very important for managers and employees in making or determining decisions as well as identification in the organization. This study aims to analyze the management accounting systems improving the performance of managers and employees, and analyze whether their answers, and improve interpersonal skills. This research was conducted at BRI Bank in Manado. The study was conducted by analyzing the performance of managers and employees, and adjusting the number of employees with workload on each employee. this study describe that the management accounting system has an important influence in company can also help managers in making and determining decisions, controlling work activities that exist within the company so as to increase the performance of manager.Keywords:manajer,employee,performace,active,creative,innovative,description,interpersonal
IPTEK PENCAPAIAN KINERJA DI DINAS KOMUNIKASI INFORMATIKA STATISTIK DAN PERSANDIAN DAERAH
Authors: Parera Meyline Trisuksi , Manossoh Hendrik
Published: June 2019

This study aims to find out the factors that support the achievement of a performance in the SKPD, especially in Information Communication, Regional coding and statistics that have an important role in the scope of government in North Sulawesi. This study explains that the ability or skill factors and motivational factors have an important role in achieving an effective and efficient performance of employees and leaders based on their respective duties and functions.Keywords: Effective and efficient performance