bluuebunny/crossref_metadata_2025_split huggingface dataset:
Penerapan dan Pengaplikasian Metode Recorded Material Untuk Listening Skill dalam Kegiatan “English Day” Di MA Sunan Giri
Authors: Rahadianto Piping 
Published: October 2019

This Program called “Pengabdian kepada Masyarakat”, this is the program with the target of the research are teachers and students at MA Sunan Giri, Gondang, Tulungagung. The purpose and benefits of this programs is to run and use a new material in teaching and learning by teachers, especially teachers who teach English subjects in order to apply easy methods in Listening. This research apply the new media such as recorded material in application of listening aspect. This material or in this research called recorded material consist of several listening material in audio and audio visual . By practicing and applying this material student can easily learn English especially in listening aspects. The students can learn English by using recorded materials in several types of listening media. With this method they can fell fun and enjoy during the classroom activity. While this methods is interactive and interesting to applied.
Elektrosintesis Nanokomposit α-MnO2/C dan Fabrikasinya untuk Aplikasi Superkapasitor
Authors: Nursiti Nursiti , Wibowo Ersita Rahajeng , Safitri Ayu Wulan , Supriyono Supriyono , Oktavian Rama 
Published: October 2019

Komponen penyimpan energi semakin dibutuhkan seiring dengan berkembangnya peralatan berenergi listrik. Namun, komponen penyimpan energi yang terdapat di pasaran memiliki banyak kelemahan sehingga mengurangi efisiensi penggunaan alat listrik. Superkapasitor memiliki keunggulan dalam beberapa hal dibandingkan kapasitor dan baterai kimia. Selain mempunyai kualitas yang lebih bagus, superkapasitor pula dapat dibuat dari material yang relatif murah dan mudah didapat. Materialnya yaitu MnO2 dan karbon. Dengan menggunakan metode elektrolisis yang cukup sederhana, MnO2 disintesis dalam ukuran nanopartikel agar kapasitas penyimpanan semakin besar. Nanopartikel MnO2 dikompositkan bersama karbon sehingga menghasilkan superkapasitor yang memiliki kapasitas dan konduktivitas yang tinggi dengan memvariasikan tegangan yang dijalankan sebesar 2 V ; 2,5 V ; 3 V ; dan 3,5 V ketika sintesis MnO2. Dari penelitian ini, kami mendapatkan hasil berupa kapasitas MnO2 tertinggi yaitu sintesis pada tegangan 2 V dengan nilai kapasitansisebesar 48 F/g. Nilai tersebut seribu kali lebih besar dari nilai kapasitansi kapasitor komersial. Sehingga dapat disimpulkan bahwa kondisi yang tepat untuk sintesis MnO2 yaitu pada tegangan 2 V.Kata Kunci : elektroda, nanokomposit, superkapasitor
Pemanfaatan Sekam Padi untuk Pembuatan Biobriket Menggunakan Metode Pirolisa
Authors: Allo Junianto Seno Tangke , Setiawan Andri , Sanjaya Ari Susandy 
Published: October 2019

Biomassa memiliki potensi dan manfaat menjadi sumber energi alternatif pengganti bahan bakar fosil yang adasekarang ini, biomassa memiliki stok atau pasokan yang berlimpah, dalam penelitian ini digunakan sekam padiuntuk pembuatan briket dengan menggunakan metode pirolisa. Beberapa tahap persiapan dilakukan dalampembuatan briket dari sekam padi, yaitu menimbang sekam padi 25 g. Zat perekat yang digunakan lem kayu danbubur kertas, masing-masing bahan perekat ditimbang sesuai dengan perbandingan yang diinginkan 50 %, 75 %,100 %, dan 125 %, dicampurkan sekam padi dengan bahan perekat sesuai dengan perbandingan yang di inginkan. Bahan pembuatan briket tersebut dimasukkan kedalam alat cetak biobriket dan dikeringkan di dalam oven, lalu dilakukan analisa terhadap briket tersebut, ada beberapa analisa yang dilakukan di antaranya analisa nilai kalor, kadar air, kadar abu, volatile matter, fixed carbon. Didapatkan hasil analisa nilai kalor dan volatile matter semakin besar sesuai dengan perbandingan perekatnya, dimana dengan perbandingan perekat lem kayu dengan bubur kertas yang dibuat menghasilkan nilai kalor yang tinggi pada perekat lem kayu.Kata kunci: biomassa; biobriket; sekam padi
Pengaruh Komposisi Massa Bahan Baku dan Temperatur pada Steam Reformer terhadap Jumlah Produksi Bio-Hydrogen dengan Menggunakan Software ASPEN HYSYS V.10.0
Authors: Dermawan Rizki Kurnia , Fathoni Rif'an , Irawan Anton 
Published: October 2019

Proses pada pabrik bio hidrogen dari bio oil terbagi menjadi beberapa unit, yaitu unit dehidrooksigenasi, unit pemisahan, unit steam reforming, unit water gas shift, dan unit pemurnian. Penelitian ini menjelaskan tentangpengaruh perbandingan komposisi massa metana (CH4) dengan steam (H2O) serta pengaruh perbedaan temperatur pada unit steam methane reforming untuk melihat pengaruh pada produksi bio hidrogen. Penelitian ini dikerjakan menggunakan software simulasi proses Aspen Hysys v.10.0. Dengan menggunakan variabel temperatur pada steam reformer (800 °C, 850 °C, 900 °C, 950 °C, 1000 °C) dan variabel perbandingan komposisi massa steam dengan methane (CH4), yaitu 1:2, 1:1,25, 1:3, 1:3,5, 1:4. Dari penelitian yang dilakukan didapatkan pengaruh komposisi steam dan metana berbanding lurus dengan jumlah bio hidrogen yang dihasilkan. Serta, pengaruh perbedaan temperatur pada reaktor steam reformer berbanding lurus dengan jumlah produksi hidrogen. Dari hasil penelitian didapatkan jumlah produksi bio hidrogen terbaik 1300 kg/jam.Kata kunci: Aspen HYSYS, Bio Oil, Bio Hidrogen
Sistem Informasi Inventory Dalam Mengolah Bahan Kayu Menjadi Produk Kusen di PB. Mekar Laksana
Authors: Mubarok Ade , Noor Chairil M , Sukajie Bambang 
Published: October 2019

AbstrakSistem inventory merupakan suatu sistem untuk mengetahui persediaan stok barang pada suatu tempat. Sistem inventori sudah banyak digunakan atau dikembangkan pada suatu tempat dengan berbagai macam teknologi dan sistem. Permasalahan pada PB.Mekar Laksana ini adalah belum tersedianya sistem inventori barang sehingga belum bisa mengontrol stok barang yang tersedia. Oleh karena itu, pada skripsi ini akan di bangun sistem informasi suatu sistem inventori yang berbasis web, sehingga informasi tentang stok barang dapat diketahui secara jelas dan terperinci. Sistem inventori barang ini akan diterapkan menggunakan sistem online berbasis web, yang memungkinkan sistem informasi inventori ini dapat diakses melalui internet. sehingga sistem inventori barang dapat dicek atau dilihat oleh suplier sebagai user di sistem tersebut baik melalui web. Metode pengembangan sistem pada aplikasi ini menggunakan metode waterfall yang terdiri dari lima tahapan. Adapun tahapan tersebut yaitu Analisis dan kebutuhan Sistem, desain, Code Generation, testing,support. Aplikasi ini dibangun dengan menggunakan bahasa pemrograman PHP, DataBase MySQL. Serta menggunakan software pendukung Adobe photoshop cs sebagai desain interface. Sistem inventori ini dapat dimanfaatkan dengan beberapa fasilitas yang disediakan yaitu melalui web .Berdasarkan konsep dan perancangan, dapat disimpulkan telah dibangun “Sistem informasi inventory pengolahan bahan baku kayu menjadi produk kusen di PB.Mekar Laksana” untuk membantu admin, manajer dan suplier dalam sistem inventory. Dalam aplikasi ini Manajer dapat mengetahui data barang, data barang masuk, data barang keluar dan suplier yang ingin mengetahui stok barang suplier tersebut. Admin, manajemen dan suplier dapat berinteraksi dengan aplikasi ini sesuai dengan informasi yang dibutuhkan melalui menu yang tersedia
Meningkatkan Kompetensi Guru melalui Pelatihan Penilaian Anak Usia Dini dengan Teknik Fortopolio
Authors: NAFIQOH HENI , APRIANTI EMA , ROHAETI EUIS ETI 
Published: October 2019

Rendahnya keinginan dan kemauan seorang pendidik dalam melakukan penilaian pada anak usia dini sudah dirasakan dan terlihat dari kemampuan seorang guru dalam melakukan penilaian. Bagi seorang guru penilaian merupakan hal yang sulit dan menyita waktu sehingga banyak yang melupakan dan meninggalkannya akan tetapi kita sadar bahwa penilaian merupakan kunci utama dalam melihat kemampuan anak selanjutnya dengan demikian guru merupakan ujung tombak untuk menentukan masa depannya. Namun apa yang kita temukan di daerah purwakarta ternyata kemampuan seorang guru dalam mengolah penilaian masih terlihat kurang memahami terutama penilaian yang berbentuk portofolio, mereka masih belum tahu bagaimana cara membedakan antara hasil karya anak dan fortopolio, sebagian pendidik beranggapan bahwa hasil karya anak yang disatukan disebut dengan fortopolio namun sebenarnya tidak demikian, akibat dari minimnya pemahaman dan pengetahuan tentang fortopolio sehingga pendidik melakukan banyak kesalahan dalam penilaian bentuk fortopolio. Pengabdian ini dilakukan dari hasil temuan bahwa guru-guru yang ada di purwakarta belum cukup pengetahuannya dalam penilaian fortopolio.
ANALISIS BIAYA DIFERENSIAL UNTUK MENGAMBIL KEPUTUSAN MENJUAL LANGSUNG ATAU MEMPROSES LEBIH LANJUT PRODUK PADA INDUTRI KACANG SANGRAI TARSIUS
Authors: Manginsihi Ellis Fanny , Saerang David Paul Elia , Pusung Rudy J. 
Published: October 2019

One of the functions of management is planning. Managers are faced with decisions regarding the selection of various kinds of alternatives. Any decisions taken by management will be a measurement of the success of a company in the future. One way to avoid mistakes in decision-making is by using differential analysis. Where the differential cost analysis is an approach to the analysis of the relevant costs are focused on different charges in a series of alternatives. The purpose of this study is to provide information that is relevant for the business owner to determine what costs and revenues arising from each alternative and compare to see the profits generated between direct selling or further memprosek product. The results showed that if the owner of the Industri Kacang Sangrai Tarsius wants to expand its business by choosing alternative further processing can be applied if the product is further processed products, the revenue that will be received more than if directly sell the product.
EVALUASI PERENCANAAN DAN PENGADAAN ASET PADA BPKBMD KABUPATEN MINAHASA UTARA
Authors: Saraun Ferina M A. , Mawikere Lidia 
Published: October 2019

Asset is one of the elements that must be managed properly in order to produce reliable information in the financial statements regions. Martinet sectoral asset management (asset) carries a significant effect on the perfection of balance sheet presentation area. The aim of this study is to see and know the planning and procurement of assets in Financial Management Board and the Regional Property North Minahasa Regency regulatory interior minister 17 in 2007 seen from the cycle of sectoral asset management are applied as well as the completeness of the source document. The method used is qualitative method with descriptive analysis techniques. The results showed that BPKBMD North Minahasa Regency is appropriate. However, BPKBMD North Minahasa regency should coordinate better with all SKPD as users / persons responsible for the preparation of the planning and procurement of assets in order to realize the principles of Good Governance.
PENERAPAN METODE PROCESS COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. CONBLOC INDONESIA SURYA
Authors: Wensen Christian Ray , Manossoh Hendrik , Pinatik Sherly 
Published: October 2019

Process costing is a system of pricing of basic products used in industrial production that organizes activities for a specific product based on an ongoing basis without specific demands from certain customers. Basic principles of process costing that accrue costs of operations or a specific department for one full period (monthly, quarterly, annually) and then dividing by the number of units produced during the period. This study aimed to quantify the cost of production by using the method of process costing at PT. Conbloc Indonesia Surya. Methods of data analysis used this research is descriptive qualitative research method, where the study was conducted by collecting data company, and analyze the collected data and provide particulars faced. Authors collected data were interviews and documentation. Based on the results of the study showed that the cost allocation made by PT. Conbloc Indonesia Surya yet remained, should the cost of water input into the cost of raw materials instead of factory overhead costs. Keywords: process costing, cost, cost of goods sold
PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAl RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Joseph Angelika Natalia , Poputra Agus T. , Tirayoh Victorina Z. 
Published: October 2019

The financial performance is an image of a quality company that is reflected through the financial performance in a given period. Corporate Social Responsibility (CSR) is the ability of the company to connect its operations and policies of the social environment in a way that is mutually beneficial for the company and the community. The company's value is the market value as the value of the company can deliver maximum shareholder wealth when the company's stock price to rise. The purpose of this study was to analyze the influence of corporate social responsibility (CSR), and the financial performance of the company's value. Object Manufacturing research company that totaled 143 company, but based on the completeness of data then only 18 companies into the sample with the observation period 2012 - 2015. The independent variables were the company's performance (return on assets, return on equity, Operating Profit Margin, Net Profit Margin) and Corporate Responsibility Cocial, while the enterprise value of the dependent variable (Price Book value). Analysis of the data used consisted of correlation analysis, determination analysis, t-test, f, and multiple linear regression analysis. The results of this study indicate that ROA and ROE have a significant influence on the value of the company, while OPM, NPM, and CSR does not have a significant influence on the value of the company. F test analysis results indicate that the independent variables namely financial performance and CSR affect the value of the company. Keywords : corporate value, corporate social responsibility, corporate performance
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA
Authors: Rattu Billy Ch. G. , Poputra Agus T. , Kalalo Meily Y. B. 
Published: October 2019

Own-Source Revenue is a source of regional financial and funding of the government. One of the revenues comes from local tax, and that becomes one of the government of MinahasaRegency is Non Metallic Minerals Tax and Rocks. This research was conducted to determine the level of effectiveness and contributions Non Metallic Minerals Tax and Rocks as a source of revenue Minahasa regency.Non Metallic Minerals Tax and Rocks is tax on the extraction of non metallic minerals and rocks , either from natural sources inside and/or the surface of the earth to be used. The method of research is using qualitative descriptive data types. The research is confined to the calculation of the percentage of effectiveness and contributions obtained from the quantitative data relating to the acceptance of Non Metallic Minerals Tax and Rocks.The results of research suggests that the effectiveness of Non Metallic Minerals Tax and Rocks in 2012, 2013 and 2014 year is “very effective” and effectiveness rate is highest in 2014 which amounted to 159.20 % .Meanwhile , the contribution rate of Non Metallic Minerals Tax and Rocks in the last three years continues to decline so that the criteria included the contribution is “very less”. Tax collection system should be kept under surveillance so that tax revenue of Metallic Minerals Tax and Rocks controlled and remains highly effective . Keywords: revenue, non metallic minerals tax and rocks, effectiveness, contributions
ANALISIS IMPLEMENTASI PSAP NO.07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH”
Authors: Nikijuluw Misye , Tinangon Jantje , Wokas Heince 
Published: October 2019

Goverment Accounting Standards (PSAP) No. 07 is the standard for accounting of fied assets in order to generate reliable information in the financial statements. The purpose of this study is to determine whether or not the implementation of PSAP No. 07 is appropriate. The center for advanced arrangement of brightness in inventory cards,transactions,and financial statements. Method used is descriptive.Results show BPLU “Senjah Cerah” that the classification of disclosure is appropriate and disposal, fixed assets with after acquisition depreciates with PSAP No. 07 but it should be an actual fied assets value notKeywords : PSAP 07, Fixed Assets
ANALISIS PENERAPAN PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 RUMAH SAKIT PANCARAN KASIH MANADO
Authors: Rondonuwu Chris Waraney , Elim Inggriani , Pinatik Sherly 
Published: October 2019

According to the tax regulation article 36, 2008 mentioned that everyone who fulfill the criteria to be borne of tax has the obligation to pay the income tax. The several of the employee work and the wage system can cause complicate in the implement of accountancy for the income tax. Besides that, the company in calculating the tax can be different with the calculation as tax regulation. If the calculation from the company lower than that the regulation then the tax office will fine the company. This study aims to determine of calculating and deducting of Income Tax Articles 21 for permanent employees that implemented at Pancaran Kasih Hospital in Manado, has appropriated to the tax regulation, so it can minimalize error implementation that might happen in the future. This study uses method of quantitative description by collecting company data, observation and interview also testing data which are comparing company calculation result with writer result. Data that have been collected are: Salary payment of permanent employees list and the calculation and deduction of Income Tax article 21 list at Pancaran Kasih Hospital Manado for the year of 2016. The result shown, that the implementation of calculation and deduction of Income Tax articles 21 for permanent employees didn’t in line yet with the Tax Regulation article 36, 2008 and PMK no. 101/PMK.010/2016.Keywords: Income Tax article 21, Tax Regulation, Permanent Employees.
IMPLEMENTASI PENGELOLAAN KEBIJAKAN PENGALOKASIAN DANA PAJAK DARI DANA BAGI HASIL ATAS PAJAK KENDARAAN BERMOTOR TERKAIT PERUNTUKANNYA DI PROVINSI SULAWESI UTARA
Authors: George Stevany Carla Sophia , Pangemanan Sifrid S. , Wokas Heince 
Published: October 2019

This research discusses about the implementation of earmarking tax on motor vehicle taxes policy that take study in the province of North Sulawesi. This research uses descriptive interpretative and qualitative method research. The purpose of this study are to know how about earmarking tax on motor vehicle tax policy and how to manages earmarking tax on motor vehicle tax in North Sulawesi. The result of this study are earmarking tax on motor vehicle tax policy already in accordance with the provisions of Local Regulations year 2011 No. 7, the amount uses of funds to purchase the upgrading of roads maintenance has exceeded at least 10% of motor vehicle taxes. The budgets used on this tax sectors such as the programs of constructions and improvements of regional roads in North Sulawesi already include with the 10% of earmarking tax on motor vehicle tax although 90% of budget comes ftom the APBD.Keywords : Earmarking Tax, Motor Vehicle Tax
ANALISIS PENERAPAN PERMENDAGRI NO.113 TAHUN 2014 DALAM PERENCANAAN, PELAKSANAAN DAN PERTANGGUNGJAWABAN APBDes (STUDI KASUS DESA MOTANDOI DAN MOTANDOI SELATAN KECAMATAN PINOLOSIAN TIMUR KABUPATEN BOLAANG MONGONDOW SELATAN)
Authors: Kadjudju Delyane , Morasa Jenny , Lambey Robert 
Published: October 2019

Village is a unity of the general public that has territorial boundaries authorized to regulate and administer government affairs, the interestsof local communities based on community initiatives, right of origins/ or traditional rights recognized in the governance system of the The Unitary State of the Republic of Indonesia. Financial management of village is all activities that includes planning, implementation, administration, reporting, and financial accountability village. APBDes is the annual financial plan of village government. This research aimed to know planning, implementation, and accounibility village financial management in Motandoi and South Motandoi village, subdistrict East Pinolosian, South Bolaang Mongondow. The method used is descriptive qualitative. The result of the research Motandoi village in planning and implementation phase already approriate with Permendagri number 113 of 2014, but in accountability phase not yet approriate with Permendagri number 113 of 2014, while South Motandoi Village on planning, implementation, and accountability phase already approriate with Permendagri number 113 of 2014. Keywords: Village, Planning, Implementation, Accountability, financial management of Village.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM
Authors: Tangkau Pricilia R. E. , Sondakh Jullie J. , Suwetja I Gede 
Published: October 2019

VAT is one part of the tax applicable in Indonesia. CV. Salber Marine & Mining as a company engaged in the trade of goods subject to VAT, as in general make a purchase with Input Tax which may be credited and not credited. The purpose of this study is to know whether the application of VAT and VAT underpayment or over payment in accordance with Law of VAT No. 42 Tahun 2009 article 9. This study used a qualitative descriptive method. The type of data used is the qualitative and quantitative data, while the source of the data used is secondary data. Methods of data collection is done with documentation and literature study. The Company will record, calculation payment and report the delivery of value added tax in the Notice Period of Value Added Tax (VAT Period SPT). Conclusion is that the application of VAT in the recording does not record all the activities of the company completely and appropriately but in the calculation payment and reporting of CV. Salber Marine & Mining was almost in accordance with the VAT Act applied and through the application of VAT, namely the purchase and sale of taxable goods so that the sum of the difference by the number of Input Tax to Output Tax generate VAT Less / More Pay at the end of each month, it is in accordance with the Law of VAT No. 42 of 2009 article 9.Key Words: Value Added Tax (VAT), Input Tax, Output Tax.
PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO
Authors: Bulan Sinambow Gloria Injilita , Tinangon Jantje J. , Mawikere Lidia 
Published: October 2019

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management