bluuebunny/crossref_metadata_2025 huggingface dataset:
ABOUT THE LIMITATION OF USE OF THE COST APPROACH FOR PRICE FORMING IN HOUSING MARKET
Authors: Ivasiv I. I. , Danyliuk M. O.
Published: June 2019

A number of technical and economic features affecting pricing in buildingproduction, determine the methods specifics for determining prices of construction products. Intoday's conditions of building market relations the most widespread is a cost approach to theprices formation in the residential real estate market, which, together with the significantadvantages, has a number of shortcomings, which indicate the limited use of it, namely: theunreliability of reflecting the projected income value; the problem of calculating the cost of oldbuildings reproduction; the complexity of determining the value of accumulated old buildingsdepreciation; a separate assessment of the land plot from the buildings; the discrepancy betweenthe cost of the acquisition of the estimated property object costs for the new construction ofexactly the same object.The article deals with the processes of price policy formation at the building industryenterprises with the purpose of improving their competitiveness. The peculiarities of costlymethods use of real estate valuation, their advantages and disadvantages are revealed. The mainfactors influencing formation of the pricing policy of building industry enterprises are analyzed.It is proved that a cost approach is appropriate to apply for new construction analysis, forthe identification of various options for land use, for assessment for tax purposes, insurance,consequences of natural disasters and, if necessary, assessment of special buildings andstructures.
PENINGKATAN KEMAMPUAN BERPIKIR KRITIS SISWA MELALUI MODEL PEMBELAJARAN KOOPERATIF THINK PAIR SHARE DI KELAS X SMA NEGERI 1 PADANG BOLAK
Authors: Hasibuan Ade Isma , Abubakar Abubakar , Harahap Fatma Suryani
Published: June 2019

The problem of this research is the low of the student’ ability critical thinkig and the result of student study of SMA Negeri 1 Padang Bolak in class ten. The goal of this research is to make the critical thinking of the student  of the student better and to make better the result of their study is chemistry by using cooperatif studying think pair share. The tool to collect the data is test of ability in critical thinking questioner of critical thinking, paper of student activity and also teacher work. The observation kind of research is class action research (PTK). The result of the student study by using studying method of student cooperatif think pair share in the class of ten and according to the result of the student ability in critical thinking in the first siclus is 16  the student pass the tes and the second siclus about 25 the student pass the test from 30 student follow student tes. The result questioner of critical thinking first siclus is enough and second siclus is very good. The result activity observation student has increased as well as the teacher performance observation that has increased. From the research we kow that there is the growth i the questioner of student thinking thinking ability, student activities and the teachers ability in using think pair  pair share cooperative studying model in class ten of Mia-4 SMA Negeri 1 Padang Bolak. So, this model can be used i chemistry study and others.
Партии сопрано в лирических операх Р. Вагнера, Дж. Верди и П. Чайковского
Authors: Mingjie Wang
Published: June 2019

Цель данного исследования – выделить в партиях сопрано опер великих композиторов, Р. Вагнера, Дж. Верди, П. Чайковского, признанных в качестве средоточия лирического принципа выражения, особенности проявления лирического начала в пределах оперы – музыкальной драмы по своему типологическому существу. Научная новизна – самостоятельность обобщений об адраматической сущности певческой стратегии лирической оперы, направленной к вытеснению «совершенного» сопрано его «легкой», лирической концепцией, об особой а-волевой поведенческой структуре жертвенно выстроенного характера героини лирических опер названных авторов. Выводы. Лирическим, по итогам анализа жанровых типологий, признанных в лирическом качестве («лирическая трагедия», «французская лирическая опера»), а также конкретных сочинений, осознаваемых в специфике лирического понимания их смысла («Лоэнгрин» Р. Вагнера, «Травиата» Дж. Верди, «Евгений Онегин» П. Чайковского), – называем: сосредоточивающее музыкально возвышенную символику выражения, адекватными средствами которой выступает обнимающий политематическое-многоóбразное целое монологизм от вершины-источника с обозначенной от середины ХІХ в. тенденцией выделять героиню отнюдь не волево-властного проявления, что определило амплуа инфантилизма «лирического сопрано» в границах жанра французской лирической оперы.
Диригентська школа Євгена Вахняка на тлі хорової культури України.
Authors: Chuchman Vasyl
Published: June 2019

Мета дослідження – проаналізувати функціонування диригентської школи Євгена Вахняка в контексті хорової культури України другої половини ХХ століття. Методологія дослідження передбачає застосування історико-генетичного, аналітичного, компаративного, музикознавчого, психологічно-типологічного та культурологічного методів. Зазначений методологічний підхід дозволяє здійснити комплексний аналіз змісту, форм, методів, цілей і результатів творчості Є. Вахняка, виявити низку суб’єктивних (індивідуальних особистісних рис) та об’єктивних (регіональних та загальнонаціональних традицій, тенденцій епохи) факторів, що стали визначальними у формуванні виконавських, педагогічних, методичних, репертуарних функціональних компонентів його диригентської школи. Наукова новизна полягає у тому, що вперше в українському музикознавстві розглядається виконавська та педагогічна діяльність Є. Вахняка в аспекті окремої диригентської школи. Висновки. Результати комплексного аналізу диригентсько-педагогічної діяльності Є. Вахняка дають підстави трактувати її як диригентську школу, яка, синтезувавши здобутки галицької та київської хорових традицій, стала знаковим феноменом хорової культури України.
Comparison between Pakistani Kashi Tiles and Persian Kashan Tiles
Authors: Ain Qurat ul
Published: June 2019

Kashi tiles are the traditional ceramic tiles of Pakistan. They have been produced in Pakistan (previously India) for centuries now; they were brought to India by Persian potters of city Kashan. This paper is in effort to remedy the regrettable absence of documentation of Kashi tiles in the heritage of Muslim enamel tiles. The purpose was to investigate the connection between Persian and Kashi tiles and analyze their similarities and differences. The hypothesis is investigated by literature review of different books and research papers and by interviewing Kashikar of Pakistan about their practices and they were studied and compared. The results and conclusions of this study are the ceramists have very limited knowledge and have refused to accept any new idea due to their loyalty to the craft. They believed in keeping the original recipe intact and have firmly refused to experiment and explore. These tiles were never exactly same to Seljuk blue and white tiles; and the forefathers of these ceramists had obviously studied their environment and experimented with local raw materials. However it is clear from the close remembrance in Design and color palate of these crafts that the original migrated potters were definitely recreating the blue and white craft of Persia, that was imitation of Chinese porcelain
Sari Oneng Parakansalak Gamelan Tuning System and Its Comparison with Machjar’s Theory
Authors: Fausta Ega
Published: June 2019

The research of measuring laras of Sari Oneng Parakansalak gamelan uses convergent parallel mixed methods. It attempts to find out the interval arrangement, which forms a scheme called laras system. This research give a provides clues about the existence of pelog gamelan in Sunda which is still debated until nowadays, which becomes the main reason why the writer is interested to measure the laras of Sari Oneng Parakansalak gamelan. In this research, laras theory of R.M.A. Koesoemadinata is used as the comparison to investigate what kind of laras is the laras scheme resulted from Sari Oneng Parakansalak gamelan’s interval arrangement. The result of this research is in form of persentation numbers which reveals the similarity between laras system of Sari Oneng Parakansalak gamelan and laras theory of R.M.A. Koesoemadinata. Besides giving a conclusion about the conformity between laras theory of R.M.A. Koesoemadinata and the fact found in the field, this research also informs about Sundanese pélog gamelan, which its existence is still hesitated/questioned by some Sundanese society. This study uses Da Tuner Lite which is validated with Korg Orchestral Tuner (OT-12) as the measuring instrument. The data of each waditra and the average of whole measured waditra are used to analyze the data of measurement result. From those two techniques, it can be detected that there are some waditra which are inappropriate to be used as samples. Therefore, the result of this study is taken from three waditra saron which indicates that Sari Oneng Parakansalak gamelan tends to have laras pélog djawar with its 87,19% of similarity. That result can also reveal that pélog gamelan really exists in Sundanese culture, proven by Sari Oneng Parakansalak gamelan which is made in Sumedang in 1825.
Асоціація поліморфізму гена ендотеліальної NO-синтази (NOS3–786T>C) з тяжкістю діастолічної дисфункції лівого шлуночка і легеневої гіпертензії в пацієнтів із серцевою недостатністю та збереженою фракцією викиду лівого шлуночка
Authors: Amosova K. M. , Cherniaieva K. I. , Rudenko Yu. V. , Natrus L. V. , Bezrodnyi A. B. , Kovalenko A. A. , Lysak Z. V.
Published: June 2019

The aim – to determine polymorphisms of the nitric oxide synthase gene -786T>C rs 2070744 and the association of the corresponding genotypes with the severity of left ventricle (LV) diastolic dysfunction (DD), pulmonary hypertension (PH) and elastic properties of the arteries in patients with arterial hypertension (AH) and heart failure (HF) with preserved ejection fraction (EF).Materials and methods. We included 69 patients (pts) with AH and HF with preserved EF (31 female (41.9 %) and 33 male (58.1 %)), aged 67.4±10.2 years; II–III class NYHA, hemodynamically stable. According to Shah’s criteria, the «aging» phenotype was identified in 11 (15.9 %) pts, «obesity» – 14 (20.3 %) pts, «coronary artery disease» – 16 (23.2 %) pts, «pulmonary hypertension» – 17 (24.6 %) pts (with a significant predominance of patients with CC genotype), «arterial hypertension» – 17 (24.6 %) pts.Results and discussion. «Wild» homozygous TT genotype was found in 34 pts (49.3 %, TT group), heterozygous TC genotype – in 21 pts (30.4 %, TC group) and «mutant» homozygous CC genotype – in 14 pts (20.3 %, CC group). The groups did not differ in gender (male 19 or 55.9 %, 12 or 60 % and 11 or 61.1 %, p<0.05) and average age (67.1±8.9, 65.4±10.6 and 64.9±10.3 years p>0.05), and in prevalence of comorbidities. The worst result of 6-minute walk test was in the CC group compared with TT and TC (371.8±77.7, 385.7±85.4 and 314.3±69.1, p<0.05), as well as higher NT-proBNP level (668.1±317.8, 636.9±433.2 and 806.9±369.7, p<0.05), greater LVMI (187.4±37.1, 182.2±25.7 and 195.2±28.5, p<0.05). There was markedly more pronounced DD LV in the CC group compared with TT and TC, according to average e’ (p<0.05) and E/e’ (p<0.05). SPAP was the highest in the CC group (p<0.05), as well as PCWP and TPG (p<0.05). Patients of the CC group had worse elastic properties of arteries according to AIx75 (p<0.001) and PWVc-f (p<0.05), with a decrease in SAC (by 38.2 and 29 % compared to TT and TC (p<0.05) and an increase in Ea, respectively, by 21 and 9 % (p<0.05). According to the cuff test in patients of the CC group, compared with those in the TT and TC groups, worsening of endotelium-dependent vasodilation, respectively by 19.8 and 17.3 % (p<0.05) was revealed.Conclusions. Compared to other polymorphisms, the CC genotype of the NOS3 rs 2070744 gene is associated with greater severity of DD LV, LH and impaired LV diastolic function and elastic properties of systemic arteries, according to pulse wave analysis in patients with AH and HF with preserved EF.
Мультиморбідність як клінічна проблема
Authors: Dyachuk D. D. , Moroz G. Z. , Hydzynska I. M. , Lasitsya T. S.
Published: June 2019

Multimorbidity is defined as two or more chronic conditions in the same individual. It is associated with significant impacts on quality of life, poor functional status, enhancement of the challenges of medical care and cost implications, unnecessary hospitalizations, increases the terms of hospital stay, and affects the evaluation of the interventions effectiveness. The article reviews the prevalence of multimorbidity, combinations of conditions in people with multimorbidity, especially, in patients with cardiovascular diseases. This review also identifies the emerging evidence to support policy for the management of people with multimorbidity and common comorbidities as presented in WHO manual, Guiding principles for the care of older adults with multimorbidity of the American Geriatrics Society and NICE clinical guidelines (NG56). The paper outlined key problems posed by current healthcare organization and experienced by patients with multimorbidity – the need for the development of accurate and reliable methods of comorbidity assessment and evidence-based outcome measurement criteria and tools.
IPTEKS PERLAKUAN AKUNTANSI KREDIT USAHA RAKYAT PADA PT. BANK MANDIRI (PERSERO) TBK. AREA MANADO
Authors: Sembiring Maya , Suwetja I Gede
Published: June 2019

PT. Bank Mandiri (Persero) Tbk. It is one of the agencies that implements the People's Business Credit (KUR) program in providing loans to parties Micro, Small and Medium Enterprises (UMKM) who want to open a business. Accounting treatment in the People's Business Credit (KUR) program is very important for creditors and prospective debtors because with Accounting both parties can plan business financial properly. The purpose of this study was to analyze the accounting treatment of people's business credit at PT. Bank Mandiri (Persero) Tbk. Manado area. Based on the results of the Accounting research applied by Bank Mandiri to Micro, Small and Medium Enterprises (UMKM) who want to open a business. Accounting treatment in the People's Business Credit (UMKM)is income statement. The Income statement is one of the conditions for prospective debtors so that credit disbursement can be disbursed because the income statement contains information about the income, expenses and net income received by the company in a period of one month. So that the results of the profits obtained by Bank Mandiri can see how much credit limit the company can give to prospective debtors. Bank Mandiri applies DSR as one of the conditions for calculating the approved limit. DSR is a ratio that calculates how much income is obtained by prospective debtors to pay the total debt.Keywords : Kredit Usaha Rakyat (KUR), Usaha Mikro Kecil dan Menengah (UMKM), income statement, debt to service ratio (DSR)
IPTEKS OPERASIONALISASI PENGGUNAAN APLIKASI LED (LOSS EVENT DATABASE) PADA PT BANK SULUTGO CABANG PEMBANTU BAHU
Authors: Samsudin Mahdiani Erita , Rundengan Fanda
Published: June 2019

PT bank SULUTGO is one of the companies who are moving in the banking field. One of the best ways to know every branch of branch from pt bank sulutgo is applying the database loss event that may be able to help the process of walking way with good conditions. Application loss event database (LED) is a web-based application used to help banks in inventory of losses damaged or needed by banks and the potential of bank losses and planning of risk response related to operational risk management. Trusted operations.Data of losses are very important for connecting bank risk estimates to experiences of loss with risk management and control decisions.Keywords : Application Loss Event,Risk And Control Decisions Management
IPTEKS SISTEM PENGENDALIAN INTERNAL TERHADAP PELAYANAN PUBLIK DI KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG
Authors: Fajriansyah Yudi , Alexander Stanly W.
Published: June 2019

Every country, the organization of public services is an obligation for the government to meet the needs and rights of every citizen in the form of goods, services and administration. To realize a good public service then takes the name of the internal control system, wherein the internal control function to control every activity that occurs in the organization in order to create public services effectively and efficiently. As a public sector organization, Kantor Kesyahbandaran dan Otoritas Pelabuhan (KSOP) Kelas I Bitung has given good public services to the people especially those in need of service in the field of shipping and ports because based on the evaluation of the implementation of the internal control system it is quite effective even though there are some obstacles in the provision of public services but this can be overcome if they further increase their internal controlKeywords: public services, internal control system, public sector organization, KSOP, evaluation
IPTEKS PENGENDALIAN INTERN DALAM PEMBIAYAAN IMPLAN PADA PT. BANK SYARIAH MANDIRI KC. MANADO
Authors: Arifin M.H Radila , Kalangi Lintje
Published: June 2019

BSM or PT. Bank Syariah Mandri is aone of the syariah banks, which in practice banking uses the principles of Islamic syariah. In syariah banking, currenty there are many products, one of which is payment without installments, which in Bank Syariah Mandiri has also been implemented through the BSM implant program. The more developed implant financing is, the more effective internal control is needed for the company. To find out how internal control in implant financing at PT. Bank Syariah Manado branch office can be said to be effective or not. We can assess the effectiveness of internal control in implant financing if analyzing each element of the internal control system consisting of the control activities, control environment, risk assessment, monitoring and Information and communication. Whit good internal control within the company, implant financing can ran effectively. Keywords: Internal Control, Implant Financing, BSM Implant
IPTEKS PELAKSANAAN PEMUNGUTAN PAJAK AIR PERMUKAAN PADA CABANG PELAYANAN PENDAPATAN DAERAH WILAYAH KABUPATEN BANDUNG BARAT
Authors: Buntuan Dhifa , Wokas Heince
Published: June 2019

The process of collecting surface water tax, hereinafter abbreviated as APER, must basically be carried out in accordance with the procedures stipulated under Regional Regulations. One from many types of local tax that included in Regional Original Income (PAD) is Surface Water Tax, which is one of the sources of finance for government and regional development to improve the welfare of the community. The procedure of collecting surface water tax is directly carried out at the Regional Revenue Service Branch (CPPD) of West Java Province, West Java Regency that is in cooperation with the One Stop Integrated Service and Capital Licensing Service (DPMPTSP) and Water Resources Management Agency (PSDA). In the implementation process, starting from the process of stipulating the Water Taking Permit (SIPPA) for new Taxpayers, registering and conducting data collection, submission, Water Acquisition Value (NPA) to Dispenda, Reporting and Regional Tax Return (SPPD), tax determination, provision tax, the distribution of the Regional Tax Assessment Letter (SKPD) to the Company for billing, and then the taxpayer makes a payment transaction. From the results of this study, the authors suggested that the Regional Revenue Service Unit of West Java Regency Padalarang, have to provide the direction and give counseling to the taxpayers both directly or indirectly to taxpayers who use and take surface water without causing damage for the environment.Keywords: The Process Of Collecting Surface Water Tax
IPTEKS BALANCE SCORECARD DI DINAS KOMUNIKASI INFORMATIKA PERSANDIAN DAN STATISTIK PROVINSI SULAWESI UTARA
Authors: Suenaung Evilyn Mega Anjali , Warongan Jessy D. L.
Published: June 2019

Performance is the achievement or level of success of a person or group of people who have exceeded the standard set. The higher the achievement of the work the better it will be and vice versa. To find out the achievement, it is necessary to measure performance. In the scope of the public sector where performance measurement is very important because performance measurement can help to determine the level of achievement of the success of activities or work program from an agency both within the scope of the region to the center. For the reason, in knowing the level of performance it is necessary to measure performance. Performance measurement in this study uses a balanced scorecard concept, where the performance measurement is assessed based on four perspectives. Where from these four perspectives will be seen the performance achieved by the Office of Communication, Information, Coding and Statistics of North Sulawesi Province. Through the four perspectives of the balance scorecard it will be known in any scope the performance of the Regional Office of Communication, Information, Coding and Statistics of North Sulawesi Province still needs to be emproved.Keywords : Performance, Performance Measurement, Balance Scorecard
IPTEKS PERHITUNGAN RASIO KEUANGAN UNTUK MENILAI KINERJA PT. BANK SULUTGO PERIODE TAHUN 2014 – 2017
Authors: Voerman Chriseva D. F. , Lambey Robert
Published: June 2019

PT Bank SulutGo is one of the BUMD (Regional-Owned Enterprises) companies that also have a goal to earn profits and aim to maintain a healthy bank predicate. By analyzing financial statements, it can be seen how the condition or financial performance of the bank, in accordance with regulations circulated by Bank Indonesia on April 12, 2004, namely indicators used to measure the soundness of a bank or not by using CAMEL analysis or ratio analysis. To analyze bank financial ratios, divided into three ratios, namely: bank liquidity ratio, bank solvency ratio, and bank profitability ratio. The results of the financial statement banking ratio analysis from 2014 - 2017 PT Bank SulutGo showed good conditions, although the Asset to loan ratio and Assets Utilization were in an unfavorable condition.Keywords: Ratio analysis, financial performance, financial statement
IPTEKS SISTEM PELAPORAN AKUNTANSI BANK INDONESIA
Authors: Sigar Preisia , Rondonuwu Sintje
Published: June 2019

Bank Indonesia is the Central Bank. The Central Bank is the center of monetary policy and monetary stability in Indonesia. As a Central Bank certainly has a system in accounting reporting. Based on research conducted at BI and existing discussions, the conclusion that can be taken is that BI adheres to the system issued by the Bank Indonesia Accounting Policy (KAKBI) based on the Bank Indonesia Governor Regulation (PDGBI). Suggestion that BI continues to improve transparency and accountability so that the quality of bank Indonesia reporting system information is accurate and reliable. Keywords: accounting system, repportimg
IPTEKS PENGENDALIAN INTERNAL DALAM MEMINIMALKAN RESIKO KREDIT BERMASALAH PADA LEMBAGA PEMBIAYAAN
Authors: Clarisa Saskya , Tangkuman Steven J.
Published: June 2019

PT. FIFGROUP as a company engaged in financing services is a company whose main source of profit comes from interest on community loans. Therefore the main problem that is often faced for a finance company is bad credit, which is where consumers do not smoothly make installment payments that cause losses, so that the company must think hard to reduce the credit risk so that the company's operational activities can run well. Therefore the internal control system at the company is very important, especially in terms of internal control of credit. The purpose of this study is to find out the internal controls that are applied in the company through the process of credit submission by consumers to billing to minimize credit risk.Keyword : internal control, credit risk
IPTEKS PENGELOLAAN PIUTANG PADA DEPARTEMEN SERVIS DI PT. ASTRA INTERNATIONAL ISUZU SALES OPERATION CABANG MANADO
Authors: Mangayuk Elma Natasha , Pusung Rudy J.
Published: June 2019

PT Astra Isuzu is part of Astra's automotive group. In carrying out its business, the company has three departements namely unit sales departement, service departement, and spare part sales departement. This research is about managing receivables in the service departement at PT Astra Isuzu, Manado branch. In the service department of PT Astra Isuzu the Manado branch has five types of customers. therefore the company must pay attention to several things in managing its receivables according to the type of customer who has obligations. There are three stages that must be carried out by the company in managing its receivables in order to avoid uncollectible receivables, namely the company must know the condition of the cause of the receivables, the company must understand the administrative process, and must ensure the repayment of the accounts. PT Astra Isuzu also makes a account receivable protection policy for customers who are always late in paying their obligations. In this case, PT Astra Isuzu Manado branch is good enough in managing its service receivables, but the company needs to pay more attention to the division of tasks specifically in terms of collection of receivables.Keywords : Receivables, Managing Receivables, Account Receivable Protection
IPTEKS AUDIT INTERNAL PADA PT. BANK SULUTGO MANADO
Authors: Rondonuwu Feilen Grace , Rundengan Fanda D.P.
Published: June 2019

Internal auditing or internal inspection is a part contained in a company that plays a role in an organization or company that functions to test and see how activities in an organization or company are carried out or carried out.According to Sukrisno Agoes in his book Auditing (examination of accountants) it was stated that: "Internal audit is an examination of the operations of a company, including accounting policies and operational policies that have been determined by management, to determine whether the operations have been carried out effectively, efficiently, and economical." The same applies to PT. Bank Sulutgo, the internal audit is carried out and carried out in accordance with the functions, duties / responsibilities and authorities that have been set by the bank / company, so that internal controls are carried out effectively and efficiently accompanied by high supervision procedures, to avoid deviations made by irresponsible party.Keywords : internal audit, internal inspection
IPTEKS PENGAJUAN KREDIT BERDASARKAN INFORMASI AKUNTANSI PEMBERIAN KREDIT PADA PT BANK MANDIRI (PERSERO) TBK. AREA MANADO
Authors: Sumarauw Ranggy D.F , Gerungai Natalia Y. T.
Published: June 2019

Indonesian Banking in carrying out its business in economic democracy by using the principle of prudence, the main function of the bank is to collect funds and channel them back to the community. The role of banks in supporting economic activities is quite large because banks provide services in the circulation of money. Whereas from a bank's point of view, credit has a strategic position which is one of the necessary sources of money in financing business activities that can be emphasized as the key to life for every human being. Agreement is a legal relationship in the field of wealth based on an agreement between legal subjects one with the other and between them bind to each other so that the law is obliged to implement the agreement agreed upon by the parties and cause legal consequences. By using a qualitative descriptive method from the results of the observation the author describes how the credit application process is carried out and how the crediting procedure is associated with accounting information in the provision of credit in this case to increase crediting at PT Bank Mandiri (persero) Tbk Manado Area. Based on observations the authors suggest that the independent bank must be more careful in making credit terminations so that there will be no bad credit.Keywords: credit applicaton, credit approval
IPTEKS OPINI BPK TERHADAP LAPORAN KEUANGAN PEMERINTAH PUSAT TAHUN 2017
Authors: Pitoy Adventia Kristin , Warongan Jessy
Published: June 2019

This study aim’s to analyze and provide a description of the provision financial audit agency opinion on the central government’s financial statements. The quality of financial reports that increased from the previous year made the financial statements of the central government get an unqualified opinion. The type research used is descriptive by using qualitative data types. Data sources in this study are secondary data types and in collecting and researching documents, qualitative analysis is used. The result show that the unqualified opinion. Obtained is a manifestation of transparency and accountability in the management of state finances, the government’s efforts that are carried out maximally in improving the quality of central government financial reports are very good.Keywords : financial statement of government, statement of audit of BPK, government financial reports, unqualified opinion
IPTEKS PENGELOLAAN KAS KECIL (PETTY CASH) PADA PT. PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA
Authors: Atika Lesty , Pusung Rudy Johanes
Published: June 2019

PT PLN (Persero) The Main Unit of North Sulawesi Development is engaged in the supply of electricity especially in the construction of Transmission and Substation. In carrying out company operations, there are non-routine and routine financing. Non-routine funding includes investment costs for the construction of transmissions and substations with large transaction value while routine financing includes consumption, fuel, gas, mineral water etc. Because of the relatively small financing, companies need petty cash management so that checks don't occur and it doesn't take long to disburse funds. Petty cash management consists of two methods, namely the imprest fund system and the fluctuating fund system. PT PLN (Persero) Main Unit for Development of North Sulawesi uses a fixed fund system because petty cash has been set for the maximum amount of cash used every month and does not change. Imprest cash allocation is carried out at the beginning of each month in accordance with planned cash flow activities that have been proposed by the Main Development Unit. Each expenditure in petty cash must be equipped with documents such as official records, receipts, receipts for purchases. Petty cash management at PT PLN (Persero) Main Unit of North Sulawesi Development in order to be managed as well as possible so as not to exceed the specified transaction limit.Keywords : petty cash, imprest fund system, petty cash management
IPTEKS PROSEDUR PENGHAPUSAN BMN OLEH KPKNL MANADO
Authors: Karambut Andrew Malahasa , Lasewa Reinaldi , Gamaliel Hendrik
Published: June 2019

In order manifest procedure deletion State wealth , accountability management Goods State property , destruction State wealth , and deletion State wealth , necessary existence the implementation of an efficient, if efekt and take responsibility answer in Goods State Property. total State assets which are in condition broken will to be problem in BMN management but should reported on report Goods State- owned or Balance sheet . On party the user goods required take responsibility answer in take care of and make use of Goods State- owned with the best that includes   age economical , period benefits , shrinkage and supervision should always in report every the period to party always manager goods namely KPKNL Manado. Value The presented in balance is asset still . By because that , necessary there is effective management on Goods State property to produce balance sheet that can reliable with facts that occur in the field. Elimination Goods State Ownership is the last process in management Goods State- owned.Keywords : Procedures, State Property, Deletion
IPTEKS SISTEM INFORMASI PENDATAAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR SULUT BERBASIS WEB PADA DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA
Authors: Manopo Betria S. R. , Habindatu Leidi Diana , Gamaliel Hendrik
Published: June 2019

The purpose of this study is to find out how to apply the app See Samrat Smart is information systems data collection and billing tax motor vehicle sulut web-based at the office of Dispenda Prov.Sulut. Therefore, See Samrat Smart app that is system data collection and billing tax motor vechile sulut, very useful for the tax to get data shelter taxpayers, which is in arrears tax so that the process of billing tax become more ficilitate the performance of employees are already run the targets are determined. So, with the system performance employees in the office Bapenda prov. Sulut will be more is orderly because directly in control by the leader office with See Samrat Smart app, which is the system of information data and billing vehicle tax motor web-based.Keywords : Data Collection and Collection Information System, Motor Vehicle Tax
IPTEKS SISTEM INFORMASI MANAJEMEN DAERAH KEUANGAN PADA BADAN PERENCANAAN, PENELITIAN DAN PENGEMBANGAN DAERAH (BAPELITBANGDA) KOTA MANADO
Authors: Wantah Kezia , Lintong Diana
Published: June 2019

The Regional Planning, Research and Development Agency (BAPELITBANGDA) of Manado City is a regional work unit that has the task of assisting the Mayor in determining policies in the area of development planning in the region as well as evaluating and implementing them. To facilitate financial management in local government organizations, BAPELITBANGDA implements SIMDA in its financial management system. SIMDA Finance is an application program developed by the Financial and Development Supervisory Agency (BPKP), where the purpose of developing SIMDA applications is to accelerate the process of regional financial management. The SIMDA Financial application to BAPELITBANGDA has helped in managing and administering its financial data. Keywords : Implementation of SIMDA, Financial SIMDA
IPTEKS LAPORAN KEUANGAN UNTUK MENILAI PROFITABILITAS DAN KINERJA PERUSAHAAN PT. ESTA GROUP JAYA
Authors: Sapetu Martino , Kindangen Wulan D
Published: June 2019

PT. Esta Jaya Group is a private company located in Manad, with the construction company beingable to provide assistance in eradicating poverty and helping the goverments in terms of economic growth not only that but the linkages of the private sector that are able to prepare and also experts. In analyzing financial statements a company has things that must be considered in order to be a good and correct report so that it can be assessed. This can also be evidence of how far the company is able to create a profit and can be based into two categories, namely categories based on sales and based on investment. Keywords: accounting for financial statements, profitability, performance, analysis of financial statements, ratios
IPTEKS PENGENDALIAN PEMBIAYAAN PADA DEPARTEMEN UNIT DI PT. ASTRA INTERNATIONAL ISUZU SALES OPERATION CABANG MANADO
Authors: Kumaat Victoria , Pusung Rudy J.
Published: June 2019

PT Astra Isuzu Manado branch is part of PT Astra International Tbk, which operates in the automotive business line, which has 3 departments, the first is the unit department, service department, and spare parts department. In the unit department itself has 3 types of customers, the first retail customers, fleet customers, GSO customers. In order to be able to carry out financing controls appropriately in the department of the PT Astra Isuzu branch of Manado, the accuracy and consistency of employees in the company is needed, while the five elements must be carried out by the company to achieve good financing control by using, controlling the environment. , risk measurement, activity control, information and communication, and supervision. In the following cases, PT Astra International has sufficiently carried out financing controls well enough to reach a better company that must improve financing controls more thoroughly in controlling the repayment of customers before maturity.Keywords: internal control, financial control, financial institutions
IPTEKS SISTEM DAN PROSEDUR PENGELUARAN KAS PADA UPTD BALAI PENDIDIKAN DAN PELATIHAN KOPERASI DAN UKM DAERAH PROVINSI SULAWESI UTARA
Authors: Lasupu Erika Zhavira , Wangkar Anneke
Published: June 2019

Cash expenditure is the most important component in implementing development programs that will be carried out by the government. In cash expenditures the government has a system and procedures for managing and controlling financial expenditures. North Sulawesi Cooperative and SME Education and Training Center as regional technical implementers involved in cooperatives and SME education and training in North Sulawesi Province, of course the expenditure and receipt of cash must be in accordance with procedures stipulated by the government in the regulations per invitation law. Based on research conducted at the UPTD of the North Sulawesi Province Cooperative and SME Education and Training Center, the UPTD of the North Sulawesi Province Cooperative and SME Education and Training Center has effectively referred to the Minister of Home Affairs regulation Number. 59 of 2007. However, in its implementation there are still shortcomings, namely in the process of submitting SPP (UP-GU-TU-LS) without authorization of PPK-SKPD and some processes have a lack of attachments to complete submissions. The suggestions that can be given by researchers in implementing cash disbursement procedures at the UPTD of North Sulawesi Province Cooperative and SME Education and Training Centers must be in accordance with the applicable provisions but must be able to adjust if there is a change in regulation as a reference in regional financial management.Keywords: Analysis, Application, System, Procedure, Expenditure, Cash
IPTEKS PERLAKUAN ASET TETAP TERHADAP DINAS PUPRD PROVINSI SULAWESI UTARA
Authors: Timang Agusta Komeshky , Lambey Robert
Published: June 2019

Government regulations regarding fixed assets have been stated in Government Regulation Number 71 of 2010 concerning PSAP of fixed assets where fixed assets are important things that must be considered in the regional government service in this case the North Sulawesi Regional Public Spatial Planning service. Fixed assets are tangible assets in the form of buildings, equipment, land, machinery, and vehicles. In this case, the accounting treatment for fixed assets will be discussed in the Regional Spatial Planning Public Works Agency. From the existing studies it is used to describe something data or facts that exist or are clearly found. From the theory of previous research, it can be seen that the recognition of fixed assets in the Manado PUPRD Office is appropriate The PUPRD Service has used fixed assets in accordance with applicable government regulations because fixed assets have been repaired by the PUPRD Service by transferring unused fixed assets to other fixed assets posts.Keywords : fixed assets and psap no. 7
IPTEKS PENGAKUAN DAN PENGUKURAN PENDAPATAN PREMI ASURANSI PADA PT JASA RAHARJA (PERSERO) CABANG SULAWESI UTARA
Authors: Prihatanto Candra Rizky , Mintalangi Syermy S.E.
Published: June 2019

PT Jasa Raharja is a company who handles about social insurance, where at the end of each accounting period year, will make and report a financial statement. In company’s financial statement, revenue is an important component. One of the existing income of PT Jasa Raharja is insurance premium income. The purpose of the writer is to compare and to gain knowlegde whether company’s account treatment of insurance premium income already in accordance with the existing accounting standard, especially in recognition and measurement of insurance premium income. The accounting treatment of company’s insurance premium income must be controlled as to prevent misinformation in company’s financial statement.Keywords: accounting standard, insurance premium income
IPTEKS PENGENDALIAN INTERN DENGAN MENGGUNAKAN UNIT APU DAN PPT PADA PT. BANK SULUTGO
Authors: Mangangantung Amanda N. , Ilat Ventje
Published: June 2019

The level of money laundering cases is increasingly high and the issue of terrorism is so high at this time. making companies engaged in financial services must be more careful so as not to become a means for criminals to carry out their actions. SulutGo Bank is a Bank whose share ownership is managed by the Regional Government of North Sulawesi Province. In accordance with OJK regulation No. 12 of 2017 which requires that the implementation of anti-money laundering and prevention of terrorism funding programs in the financial service provider sector, then Bank SulutGo establish the A and PPT Unit (Anti Money Laundering and Prevention of Terrorism Funding). With the establishment of the APU and PPT Unit, it is expected to be able to help the internal control system carried out by PT. SulutGo Bank. And it can also minimize the occurrence of crime of money laundering and funding of terrorist activities.Keywords :  Internal Control, APU-PPT units
IPTEKS FAKTOR – FAKTOR PENGHAMBAT PROSES PELAPORAN DATA SISTEM INFORMASI RUMAH SAKIT (SIRS) BERBASIS ONLINE PADA RSUP PROF. DR. R. D. KANDOU MANADO
Authors: Taroreh Lyviani , Kalalo Meily Y.B.
Published: June 2019

According to Permenkes Republic of Indonesia Number 1171 / MENKES / PER / VI / 2011 concerning SIRS that every hospital is required to implement an online hospital information system to improve the quality of services to hospitals. But in this case there are things that hinder the online SIRS reporting process, namely: (1) The internet network is often disrupted, (2) Lack of knowledge about SIRS. The author recommends RSUP Prof. Dr. R.D. Kandou Manado to facilitate more internet connections so that the reporting process is not inconvenient and easier and socializes the importance of Hospital Information Systems to improve the quality of hospital services.Keywords: Reporting, Hospital Information Systems, Internet Networks, Human Resources
IPTEKS PERAN BI TERHADAP TRANSFER DANA MELALUI SISTEM KLIRING NASIONAL PT. BANK SULUTGO
Authors: Chandra Cherry Agustine , Suwetja I Gede
Published: June 2019

Along with the development of the times, information technology is very helpful in conducting transactions using BI-RTGS. The need for clearing is increasing. The clearing operation carried out by Bank Indonesia makes it easy to calculate interbank debt and save energy, time and costs. The purpose of clearing is to advance and facilitate payment of demand deposits, with easy, safe and efficient implementation, it is necessary to understand how the calculation of interbank notes, calculation of scripts in the clearing area.Keywords: Kliring, BI, Warkat
IPTEKS PENGELOLAAN PENDAPATAN JASA PARKIR PADA PT. ANGKASA PURA I (PERSERO) BANDAR UDARA SAM RATULANGI MANADO
Authors: Languju Cicilya , Rumagit Rivaldo , Mawikere Lidya
Published: June 2019

Management is the same as management, namely mobilizing, regulating and directing human efforts to effectively utilize materials and facilities to achieve a goal. Income is the amount of money received by the company from its activities, a large part of the sale of products and / or services to customers. Parking is an immovable condition of a vehicle that is temporary because it is abandoned by the driver. Legally prohibited from parking in the middle of the highway; But roadside parking is generally permitted. Parking facilities are built together with most buildings, to facilitate vehicles using buildings. Including in the sense of parking is any vehicles that stops at certain place whether expressed with traffic signs or not, and not solely for the purpose of raising and or reduce people and or goods. While levies according to Law no. 28 of 2009 is a regional levy as payment for services or special permits that are specifically provided and / or provided by the Regional Government for personal or agency interests. Parking revenues are expected to increase regional contributions through local taxes. The more parking revenue, the more regional contribution through the regional tax.Keywords ; Management, Income, Parking, Regional Levies
IPTEKS PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN NO 07 PADA BADAN KEPEGAWAIAN, PENDIDIKAN DAN PELATIHAN KOTA MANADO
Authors: Waworundeng Aryani K , Onibala Tesalonika , Latjandu Lady
Published: June 2019

Pernyataan Standar Akuntansi Pemerintahan No. 07" is a standard who control about fixed assets. The scope of this standard is applied to every unit of government who report their financial statement and sets about their accounting treatments. "Badan Kepegawaian, Pendidikan, dan Pelatihan Kota Manado" duty is to help the government organize some part of government's matter in regional civil servant's management and take responsibility in financial management as an accounting entity, must carry out their duty for budget's utilization. Based on the treatment applied, result shows that recognition, measurement, disclosure, depreciation, termination and elimination already match with "Peraturan Pemerintah Nomor 71 Tahun 2010" about "Pernyataan Standar Akuntansi Pemerintah No. 07 Akuntansi Aset Tetap", but for termination and elimination of fixed assets didn't completely match with "Standar Akuntansi Pemerintahan.Keywords: fixed assets, PSAP No. 07
IPTEKS PENGHITUNGAN HARGA TRANSFER DAN HARGA JUAL PADA RUMAH MAKAN KHOPINOS
Authors: Budiarso Novi Swandari , Pontoh Winston
Published: June 2019

Determination of transfer prices and selling prices is not only a matter of large companies. This problem can occur in a type of Small and medium enterprise. But sometimes managers from small and medium businesses do not realize that in their business there is a transfer price transaction that can affect the selling price of the product to external consumers and subsequently affect operating profit. In order to overcome this problem, you can use the transfer pricing method and selling price so that you get the right transfer price and selling price for a business. The results of the transfer price calculation using the cost method and the selling price using the full cost method, the results of the transfer of semi-finished products from the preparation business unit are Rp. 4,900 / unit, while the selling price of the settlement division to external consumers is Rp. 11,020 / unit .Keywords : transfer price, selling price, cost based transfer price, market based transfer price, negotiated transfer price.