bluuebunny/crossref_metadata_2025_split huggingface dataset:
Efektifitas Kitosan Limbah Kulit Udang dan Alum Sebagai Koagulan dalam Penurunan TSS Limbah Cair Tekstil
Authors: Meicahayanti Ika , Marwah Marwah , Setiawan Yunianto 
Published: October 2019

Alum merupakan koagulan yang umum digunakan untuk menurunkan TSS dalam air. Fungsi koagulan adalah untuk mendestabilisasikan partikel koloid sehingga dapat menurunkan kandungan partikel terlarut dan tersuspensi. Koagulan dapat berasal dari bahan alami, seperti kitosan, yang dibuat dari limbah. Limbah kulit udang yang dihasilkan oleh salah satu perusahaan di Kabupaten Kutai Kartanegara mencapai 4,5 ton per bulan. Jumlah yang cukup besar tersebut mendorong pemanfaatan limbah menjadi kitosan sebagai koagulan limbah cair tekstil yang memiliki kandungan TSS melebihi baku mutu, yaitu 518-620 mg/L. Penelitian ini bertujuan untuk mengetahui efektifitas kitosan sebagai koagulan, serta membandingkannya dengan koagulan alum dalam menurunkan TSS. Kitosan dibuat melalui proses preparasi, deproteinasi, demineralisasi, dan deasetilasi. Pengontakkan koagulan dengan limbah cair tekstil menggunakan jartest dengan 100 rpm selama 3 menit dan 40 rpm selama 12 menit. Konsentrasi koagulan kitosan yang digunakan adalah 100, 120, dan 150 mg/L, sedangkan untuk koagulan alum menggunakan dosis optimum. Hasil penelitian menunjukkan bahwa kitosan mampu menurunkan TSS mencapai 89,5% atau 555 mg/L, dengan dosis optimum 150 mg/L. Pada dosis optimum, koagulan tawas mampu menurunkan hingga 91,9% atau 570 mg/L. Efisiensi tawas yang sedikit lebih tinggi dari kitosan menunjukkan bahwa kitosan mampu berperan sebagai koagulan limbah cair tekstil seperti halnya alum.Kata Kunci : kitosan, limbah cair, alum, tekstil, TSS
Evaluasi Kolom Stripper C-04-01 di Unit Naphta Hydrotreater (Studi Kasus di PT. PERTAMINA REFINERY UNIT V BALIKPAPAN)
Authors: Megawati Eka , Yuniarti Yuniarti , Rifandi Achmad 
Published: October 2019

Pada penelitian yang berjudul Evaluasi kolom stripper C-04-01 di Unit Naptha Hydrotreater memiliki tujuan mengevaluasi kinerja tray di kolom stripper C-04-01. Pada Kolom naphta stripper mempunyai 20 buah tray. Umpan masuk kolom ini pada tray no.6 dan pada kolom stripper diinjeksikan steam dari samping pada bagian dasar kolom. Short-cut Method merupakan metode yang digunakan untuk menentukan banyaknya tray teoritis berdasarkan perhitungan dari reflux minimum, reflux rasio, tray minimum, menentukan reflux operasi dan jumlah tray ideal teoritis yang digunakan. Dari hasil penelitian dapat disimpulkan bahwa efisiensi tray keseluruhan adalah 90%, jumlah tray teoritis sebanyak 18 buah tray. Temperatur operasi top kolom perhitungan yang didapat adalah sebesar 12,49 oC = 54,48 oF, dan kondisi aktual top kolom adalah 69,14 oC = 156 oF yang berarti diatas temperatur teoritis. Temperatur operasi bottom kolom melalui perhitungan teoritis adalah 236,75 oC = 458,14 oF, sedangkan temperatur aktual kolom sebesar 218,19 oC = 242,75 oF, yang berarti masih dibawah temperatur teoritis. Dengan menaikan temperatur reboiler maka temperatur aktual dapat dinaikan mendekati temperatur operasi bottom kolom perhitungan.Kata kunci: Naphta Hydrotreater, Stripper, Short-cut Method
PELATIHAN PEMBUATAN PRODUK OLAHAN HASIL PERTANIAN MENTIMUN MENJADI SPRAY MUKA UNTUK KECANTIKAN
Authors: Maulana Iqbal , Amelia Ria 
Published: October 2019

Kegiatan Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk kegiatan pengabdian kepada masyarakat oleh mahasiswa. Khalayak sasaran dari pengabdian ini adalah warga dan pemuda/I Kampung Pasar Senin,Desa Ciasihan, Kecamatan Pamijahan,Bogor Jawa Barat. Kegiatan pelaksanaan ini dilakukan secara 2 kali, yaitu ditempat Musholla Al-Busro dan Aula HPPS. Kegiatan ini bermaksud untuk membantu perekonomian warga didesa tersbut dengan memanfaat hasil petani warga sekitar. Mahasiswa memanfaatkan mentimun yang nantinya akan diolah menjadi sebuah masker wajah. Metode yang diterapkan adalah pemberian pelatihan dan sosialisasi secara berkala di sekitar Kampung Pasar Senin,Desa Ciasihan, Kecamatan Pamijahan,Bogor Jawa Barat.
INTERPRETASI DATA VES GEOLISTRIK UNTUK IDENTIFIKASI AIR TANAH DI DAERAH BATUJAJAR, KABUPATEN BANDUNG JAWA BARAT
Authors: Desifatma Elfitra , M. Pratomo Prihandhanu , Taufik Arizal 
Published: October 2019

Hasil pengeboran pada lokasi penelitian memberikan informasi bahwa area tersebut tidak ditemukan lapisan yang mengandung air. Hal ini melandasi digunakannyametode VES (Vertical Electrical Sounding) untuk mendapatkan gambaran mengenai kondisi dan lapisan tanah berdasarkan variasi resistivitasnya. Pengukuran data lapangan menggunakan metode VES konfigurasi Schlumberger pada daerah Batujajar, Kabupaten Bandung, Jawa Barat. Konfigurasi AB untuk semua konfigurasi adalah sama, perbedaannya di posisi MN saja. Akusisi lapangan dilakukan dengan mengambil empat titik pengukuran didasarkan pada lokasi pengeboran yang telah dilakukan sebelumnya. Tahap pengambilan data dimulai dengan mentransmisikan arus diantara dua elektroda arus (AB) dan diukur beda potensial antara elektroda potensial (MN). Dengan memvariasikan jarak elektroda ke titik selanjutnya setelah nilai potensial (DV) dan arus (I) didapat. Tahap penginjeksian dan pengukuran dilakukan sampai data bisa berhenti karena jumlah pseudosectionnya sudah terpenuhi dan selesai sesuai format akuisisi. Data lapangan selanjutnya diproses untuk mendapatkan model dengan metode inversi 1D. Hasil inversi berupa nilai resistivitas terhadap kedalaman. Hasil analisis data menunjukkan bahwa nilai resistivitas perkedalaman dari semua titik sounding memiliki kecenderungan hasil yang sama. Rentang nilai resistivitas yang dihasilkan antara 4.92 Îm sampai 37.45 Îm, Interpretasi kedalaman maksimum 35 meter. Berdasarkan interpretasi model geologi, pada daerah penelitian tersebut tidak ditemukan adanya lapisan akuifer sampai kedalaman 30 meter dari permukaan karena terindikasi terdapat lapisan clay yang tebal dan lapisan limestone yang bukan merupakan lapisan penyimpan air.
EFEKTIVITAS MODEL PEMBELAJARAN PROBLEM POSING TIPE POST SOLUTION POSING TERHADAP PENINGKATAN PEMAHAMAN KONSEP FISIKA PESERTA DIDIK
Authors: Jusriana A , Wahyuni Andi Sri , Rappe Muhammad 
Published: October 2019

Penelitian ini dilakukan untuk mengetahui: Perbedaan pemahaman konsep antara peserta didik yang diajar dan tidak diajar dengan model pembelajaran Problem Posing Tipe Post Solution Posing.Pendekatan yang digunakan adalah pendekatan kuantitatif.Desain yang digunakan yaitu The Matching Only Posttes Only Control Group Design yang mengggunakan dua kelas yakni kelas eksperimen dengan model pembelajaran Problem Posing Tipe Post Solution Posing dan kelas kontrol dengan model pembelajaran langsung. Populasinya adalah semua peserta didik kelas X IPA SMAN 4 Gowa, sedangkan sampelnya yaitu Kelas X MIA 3 sebagai kelas eksperimen dan kelas X MIA 2 sebagai kelas kontrol. Uji hipotesis dengan menggunakan uji t2 sampel independen sehingga diperoleh thitung = 5,27 dan ttabel = 2,05 dari hasil analisis tersebut dapat dilihat bahwa th> tt sehingga H0 ditolak dan Ha diterima. Hasil penelitian nya adalah terdapat perbedaan pemahaman konsep fisika peserta didik yang diajar dan tidak diajar dengan model pembelajaran Problem Posing Tipe Post Solution Posing. Dengan kata lain, model pembelajaran Problem Posing Tipe Post Solution Posing efektif terhadap peningkatan pemahaman konsep fisika peserta didik.
ANALISIS RELEVANT COST TERHADAP PENGAMBILAN KEPUTUSAN MENGGANTI ATAU MEMPERTAHANKAN AKTIVA TETAP (STUDI KASUS PADA CV. PYRAMID MULTI BLOCK MANADO)
Authors: Klaas Athalia Girly Debora , Poputra Agus T. , Pinatik Sherly 
Published: October 2019

Many methods costs incurred to assist companies in making decisions. One of the so-called cost relevant cost. Relevant costs are future costs that differ among alternatives exist, and the costs that can be avoided. Relevant information depends on decisions made. Relevant cost can affect a company manager's decision to take the right decision. One of them is a decision to replace or maintain the assets owned by the company.The purpose of this study was to determine and analyze the application of the concept of relevant costs in the decision to replace or maintain the assets. This research was conducted at CV. PYRAMID MULTI BLOCK is located at Jalan Yos Sudarso No. 116 Kairagi Weru, Manado. The company is an industrial company that produces paving stone / block. The object of this study is the fixed assets in the form of Multi Block machine SB-306 is the company's main production machine. The method used in this research is descriptive method is a method that collects, formulate and classify and interpret the data obtained by the analysis of quantitative data presented in the form of numbers that are relevant cost analysis of the revenue and costs incurred.The results showed that the role of the relevant cost analysis can assist management in the decision to replace or maintain the assets. By looking at the development of profit between the two alternatives to replace or maintain fixed assets such as machinery Multi Block SB - 306, it can be seen that it would be more profitable for the company to replace the old fixed assets such as machinery Multi Block SB - 306 with the new machine.
HUBUNGAN INFORMASI AKUNTANSI DAN FUNGSI MANAJEMEN (mini riset pada unit kerja BRI kota Manado)
Authors: Naukoko Princilvanno Andreas 
Published: October 2019

This research aims to find out the relationship of accounting information with management functions in the work unit BRI at Manado city. Management functions which are analyzed in this research are planning, organizing, actuating, and controling. This research use correlation analysis to measure the relationship between accounting information with management functions. Research shows that there is a strong and significant relationship between accounting information and management function in the work unit BRI at Manado city. Between four management functions are analyzed, the functions of planning and control functions have the strongest links with the accounting information on the Manado city BRI working unit. Keywords : Accounting information, manajemen functions.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) GELORA PENDIDIKAN KOTA TOMOHON
Authors: Rolos Renaldy Fernando , Sondakh Jullie J , Lambey Robert 
Published: October 2019

Financial report are a formal report of the financial activities of an entity including a cooperative and prepared as a responsibility of management to internal and eksternal parties. The existing Generally Accepted Accounting Standards are yet a diffifult to be implemented by a cooperative because the existing standards more devoted to a large entities and have a public accountability . IAI has issued financial Accounting Standards of an entity without Public Accountability or know as SAK ETAP. SAK ETAP is intended to accommodate needs of an entity, wich significantly does not have any accountability, to operate as such Small and Medium Enteprises (SMEs) and a cooperative. This research is aimed to evaluate SAK ETAP implementing in Financial statement of KPRI “Gelora Pendidikan” Kota Tomohon. KPRI “Gelora Pendidikan” Kota Tomohon is a cooperative in savings and loans bussiness. Research method are descriptive comparative by comparing primary and secondary data. It is found that a cooperation’s financial report as of 2015 not yet complied with SAK ETAP priciples and a few report have not presented like Cash flow statement and Statement of changes in equity. It is cause by limitied of accounting skills gained by its human resources.Keywords :SAK ETAP, Finacial Statement.
ANALISIS PENYETORAN, PELAPORAN, DAN PENCATATAN PPH FINAL PASAL 4 AYAT (2) ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA BPR PRISMA DANA CABANG AMURANG
Authors: Muhea Marchella Tiara , Tinangon Jantje J. , Elim Inggriani 
Published: October 2019

The income tax is the largest source of income in taxes. The income tax is a tax impossed on the income received by the taxpayer in the tax year. One type of income tax is the Final Income Tax Article 4 Paragraph 2 on interest deposit and customer’s savings. The purpose of this research was to determine the suitability of depositing, reporting, and recordkeeping Final Income Tax Article 4 (2) on interest deposits and savings at BPR Prisma Dana, branch Amurang with tax regulations. The method used in this research is descriptive analysis. The results of this study indicates that BPR Prisma Dana, branch Amurang already done the tax obligation in cutting, depositing, and report final income tax article 4 paragraph 2 on deposit and saving account, but there is a delay in depositing and reporting taxation. Instead, the payment and reporting can be done on time, so as not to incur administrative fines. Keywords: payment, reporting, interest on deposits, savings
ANALISIS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG PADA TOKO CAMPLADEAN MANADO
Authors: Otinur Faujan , Pangemanan Sifrid S. , Warongan Jessy 
Published: October 2019

The accounting information system and the system of Internal control is a component that collect, classify, process, analyze and combine the relevant financial information for decision making the outside parties (suc as Government, community, investors, and creditors) parties in (especially management). Campladean Manado is a merchant selling sports equipment with various brands and types of goods so that it has a stockpile of goods quite a lot. This research aims to analyze accounting information systems inventory and enacted on Campaldean Manado. This research uses descriptive research method. Research results showed the accounting information system on Campladean Manado are still using manual systems of internal control systems but very helping and supporting accounting information systems in Manado in Campladean minimize the occurrence of errors in system of inventory items.Keywords: Accounting information systems, Interalcontrol systems supplies.
ANALISIS PENGARUH PELAKSANAAN SISTEM PENAGIHAN AKTIF TERHADAP TINGKAT PENCAIRAN TUNGGAKAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Alumu Sumaryani Ode , Alexander Stanly W. , Pangerapan Sonny 
Published: October 2019

Tax is a very potential alternative in order to raise the fund. Based on that, then increased public awareness in this regard should be supported with an increase in the taxation of an active role in gonverment to improve people’s welfare and encoraging people to take responsiblity and play o role in the development of economic development. The purpose of this research is to know whether exist or not the influence of activated the billing system on taxpayer’s. The research methode used simple linear regression analysis and for data was processed using SPSS V.17, The results showed that the relationship between the active billing with the level of tax arrears of individual taxpayer’s in the Tax Office Primary Manado no significant effect and classified as ineffective with the value of correlation Pearson of letter warning of -.299 and a letter of force of -370, while the contributions given billing active of delinquent disbursement personal taxpayer’s is 18,3%, the rest of it is 81,7%, disbursement of tax is affected by other which are not examined in this research.Keywords : Active Billing Implementation, Disbursement of Tax Arrears
ANALISIS TINGKAT EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBELUM DAN SESUDAH DIALIHKAN MENJADI PAJAK DAERAH (Studi Kasus di Desa Watutumou, Kecamatan Kalawat, Kabupaten Minahasa Utara)
Authors: Christi Kodoati N. , Runtu Treesje , Walandouw Stanley Kho 
Published: October 2019

Through the implementation of law No.28 of 2009 on local taxes and lavies, the tax collection authority of the land tax and rural and urban buildings (PBB-P2) is transferred to the local government. North Minahasa district government in this case Watutumou Village is one of the villages that have potentials in the local tax sector can maximize this policy as an effort to increase acceptance in realizing development in the region. This study aims to determine the level of effectiveness of Land and Building Tax revenues before and after diverted into local taxes in Watutumou Village, the effort made by the village government to overcome the obstacles that arise in the process of acceptance of PBB-P2 and how the role of village government in optimizing the acceptance of PBB-P2. This study used descriptive quantitative method. The collection of data in this case is interview and documentation. The result of the research note that the effectiveness of PBB-P2 before and after deverted into the criteria effective. But in the year before and after diverted, the realization of PBB-P2 didn’t reach the target specified due to certain obstacles, so it requires the effort and role of government in increasing the acceptance of PBB-P2. For the village government can further improve the acceptance of PBB-P2 with attention to human resource training, socialization and up to date data available in the village.Keywords : PBB-P2, effectiveness, village government
EVALUASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) PADA KANTOR IMIGRASI KELAS II TAHUNA
Authors: Majampoh Greise , Saerang David Paul Elia , Suwetja I Gede 
Published: October 2019

The State Property Management and Accounting Information System is a technology based apllication system implemented in the Class II Tahuna Immigration Office, with the aim of dealing with administration mainly covering state-owned assets. This study aimsto evaluate the performance of SIMAK BMN insupporting asset inventory at Tahuna Immigration Office. The research method is case study using descriptive research method. The data used are secondary data and primary data. With the technique of collecting interview data and documentation. The results of this study revealed that the work of SIMAK BMN can be viewed from the quality of information, Timeliness, ease of use SIMAK BMN and supporting and inhibiting factors. Of the four (4) points it is found that in the quality of information generated SIMAK BMN is very influential on the financial statements Immigration Office Tahuna, but there are still some factors that inhibit the work of SIMAK BMN from SIMAK BMN and SIMAK BMN which is often wrong in the error. Keywords: Management Information System and Accounting of State Property (SIMAK BMN)
ANALISIS ATAS REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MINAHASA
Authors: Manampiring Ryane B.T. , Tinangon Jantje J. , Affandi Dhullo 
Published: October 2019

Regional autonomy is an effort of regional empowerment in making regional decisions more freely and is responsible for managing the resources owned. The Regional Head has an obligation to account for the use of local budgets to the DPRD and the general public. The accountability report is a Financial Report prepared by the Regional Government. Before the report is given to the regional head of LKPD, it should be reviewed by the inspectorate to obtain sufficient confidence whether the financial statements have been prepared in accordance with government accounting standards and have been presented in accordance with the appropriate internal control system. The reviews consist of planning, and reporting. Based on the results of this study, the implementation of review of LKPD by Inspectorate of Fiscal Year 2015 and 2016 in Minahasa District has not been in accordance with the Implementation Guidelines of the Revision as stipulated in the Regulation of the Minister of Home Affairs Number 4 Year 2008 on Guidance of Implementation of LKPD Review. This is due to the absence of adequate review planning in the SPI assessment, and the implementation of reviews that are not in accordance with the schedule.Keyword : Review Inspektorat, Government Financial Report (LKPD)
PERLAKUAN AKUNTANSI CAPITAL EXPENDITURE DAN REVENUE EXPENDITURE PADA PT. PUTRA KARANGETANG
Authors: Kalungan Trifosa Ryna , Ilat Ventje , Gamaliel Hendrik 
Published: October 2019

Capital expenditure and revenue expenditure are expenditures that need to be differentiated in the operational activities of an entity of course in fixed assets. Financial Accounting Standar Board Number 16 on fixed assets, a reference in this study. PSAK No. 16 is an accounting standard concerning fixed assets. Within the company, the fixed assets is a part that has a major contribution in the company's expenses. the fixed assets of companies should be able to distinguish between two types of expenses, capital expenditure and revenue expenditure. Object of study are that separate capital expenditure and revenue expenditure together with the accounting treatment on PT. Putra Karangetang. The purpose of this study is to find out how the accounting treatment of capital expenditure and revenue expenditure has been in accordance with PSAK no. 16. Data collection techniques used observation, interview and documentation. The method used is descriptive qualitative. The result of the research shows that the measurement of capital expenditure and revenue expenditure has not been in accordance with PSAK No. 16 (revision 2015), and company policy on the recognition of expenditures related to assets, namely: a). expenses above Rp. 2.500.000 is recognized as capital expenditure whereas b). spending below Rp. 2.5 million is recognized as revenue expenditure.Keywords: capital expenditure, revenue expenditure
ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO)
Authors: Mogontha Wulan , Nangoi Grace B. , Gerungai Natalia 
Published: October 2019

Accounting is information or, to be specific, accounting system. Accounting System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.