Articles

Evaluasi atas Ketaatan Laporan Keuangan Koperasi dalam Kaitannya dengan PSAK No.27 pada Koperasi KOPTI Kabupaten Bogor

Jurnal Ilmiah Ranggagading (JIR) Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

KOPTI Co-operative of Bogor Regency has done accounting practice in recording all finance transaction. That matter could be looked at Financial Report of KOPTI co-operative on yearly members meeting. Nowadays Financial Report of KOPTI comprises balance and dividend calculation accounting. This research has purpose to find out the application of Finance Accounting Standard Statement (PSAK) No. 27 as a compass for accounting practice and finance accounting arrangement by co-operative venture. Keywords: Financial Report; PSAK No. 27.

Pengaruh Ekstrak Daun Sirsak (Annona muricata L) Terhadap Profil Darah dan Kelulushidupan Ikan Lele Sangkuriang (Clarias gariepinus Var. Sangkuriang) yang Diinfeksi Bakteri Aeromonas Hydrophila

Journal of Aquaculture Management and Technology Vol 2, No 4 (2013) : Journal of Aquaculture Management and Technology
Publisher : Journal of Aquaculture Management and Technology

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The main problem in catfish farms is mass mortality coused by Motile Aeromonas Septicemia (MAS) by Aeromonas hydrophila. Natural ingredients that are currently being developed is soursop leaf. It was because soursop leaf contains acetogenin compounds that wishes compared to other plant parts. An acetogenin compound has the benefit of as an antibacterial. The purpose of this research was to determine the influence and best dose of sourshoup leaf extract in feed to the blood profile and survival rate of catfish infected by A. hydrophila. The treatment in this study were the addition of soursop leaf extract on feed with different dosage and 3 replicates. The treatments were A (0 g/kg diet), B (5 g/kg diet), C (10 g/kg diet), D (15 g/kg diet). The result showed that soursop leaf extract in feed of treatment B on the best dose (5 g/kg diet) was total erythrocytes(1,51 x 106 sel/mm3), total leukocytes (8,00 x 103 sel/mm3), limphocytes (92%), monocyte (8%), neutrophils, phagocytic index (75%), and survival rate (93%). It can be concluded that dose of 5 g/kg diet was the best dosage of soursop leaf extract in the feed that was able to stimulate the immune response of catfish, it was characterized by an increased erythrocytes, total leukocytes, differetial leukocyte (limphocytes and monocyte) of catfish infected by A. hydrophila.

Perencanaan Sistem Perawatan Mesin Urbannyte Dengan Menggunakan Metode Reliability Centered Maintenance II (RCM II) (Studi Kasus di departmen produksi PT. Masscom Graphy, Semarang)

Industrial Engineering Online Journal volume 3,nomor 4,tahun 2014
Publisher : Industrial Engineering Online Journal

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PT. Masscom Graphy sebagai perusahan percetakan koran pada umumnya sering mengalami kerusakan pada mesin produksi. Berdasarkan data kerusakan pada periode April 2013 sampai dengan Maret 2014, Mesin Urbannyte memiliki frekuensi breakdown terbesar. Reliability Centered Maitenance II adalah salah satu metode yang dapat digunakan untuk melakukan tindakan perawatan dari setiap komponen mesin. Penerapan metode Reliability Centered Maintenance II mampu memberikan interval perawatan yang lebih baik agar keandalan mesin menjadi lebih baik. Dari hasil nilai Risk Priority Number (RPN) dapat terlihat bahwa terdapat 4 komponen Mesin Urbannyte yang memiliki nilai RPN terbesar yaitu tucker blade sebesar 160, elektromanetik clutch sebesar 150, bearer sebesar 128 dan belt ring sebesar 120. Berdasarkan Logic Tree Analysis (LTA), komponen tucker blade, elektromanetik clutch, bearer dan belt ring tersebut harus dilakukan kegiatan schedulled discard task dan pada analisis karakteristik kegagalan untuk 4 komponen tersebut termasuk dalam fase laju kerusakan yang cenderung tajam atau meningkat yang perlu dikakukan penggantian. Terkait biaya perawatan (Tc) dan interval penggantian untuk meminimalisir downtime pada komponen tucker blade sebesar Rp 2.433.676 per 61 hari, elektromanetik clutch sebesar Rp 2.198.415 per 72 hari, bearer sebesar Rp 1.813.811 per 81 hari dan belt ring sebesar Rp 1.801.597 per 60 hari.    ABSTRACT PT. Masscom graphy as newspaper printing company in most frequently machines breakdown. Based on history for the period April 2013 to March 2014, Urbannyte machine has the largest breakdown frequency. Reliability Centered Maitenance II is one of the methods that can be used to perform maintenance actions. Application of Reliability Centered Maintenance II method is able to provide optimum intervals in order to the reliability of the machine can be better. From the results of the Risk Priority Number can be seen that there are 4 components Urbannyte machine that has the largest value. Tucker blade has 160 point, elektromanetik clutch has 150 point, bearer has 128 point and belt ring has 120 point. Based on Logic Tree Analysis, tucker blade, elektromanetik clutch, bearer and belt ring should be schedulled discard task activities and from the analysis of failure characteristics for the four components should be wear out region classifications which needs to replacement components. Regarding to cost of maintenance and replacement interval to minimize downtime, tucker blade component is Rp 2.433.676  for 61 days, elektromanetik clutch is Rp 2.198.415 for 72 days, bearer is Rp 1.813.811  for 81 days and belt ring is Rp 1.801.597 for 60 days. 

PENGARUH EMPLOYEE SATISFACTION TERHADAP PROFITABILITY PADA HOTEL BERBINTANG TIGA DI SURABAYA

Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The desire to be able to grow makes the company try to compete by providing the best service to its customers, so that the company can obtain an increase in profit. In the effort to provide the best service, it won’t be apart from the effort of the employees, so the employee’s satisfaction become a mandatory requirement that must be fulfilled by the company management. Same circumstances may also occur in the service of the hotel business. Based on those phenomenas, this study will attempt to demonstrate the effectiveness of the Balanced Scorecard on Three-Star Hotel in Surabaya. The research’s objects were 5 Three-Star hotels in Surabaya by taking sample of 8 employees in each division and 8 customers. The results of the analysis is using Partial Least Square.

Strategi Pengembangan Perikanan Tangkap di Kabupaten Bangka Selatan

Akuatik: Jurnal Sumberdaya Perairan Vol 12 No 2 (2018): Akuatik: Jurnal Sumberdaya Perairan
Publisher : Department of Aquatic Resources Management, Faculty of Agriculture, Fisheries, and Biology, University of Bangka Belitung

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Capture fishery in South Bangka Regency has the prospect to be developed as one of the leading sectors in regional economic development. The purpose of this research is to know and provide fish resource development plan in South Bangka Regency. The method used is descriptive method, with the taking of survey data, survey and study of relevant literature. SWOT analysis was conducted to make capture fisheries development strategy in South Bangka Regency. The results showed that South Bangka Regency has potential of fishery potential. While capture fisheries development strategy in South Bangka Regency are social, economic and sustainable development strategy, human resources strategy and development, promotion strategy for potential resources for development and development of facilities and infrastructure. supporters of fisheries development.

UJI KEPATUHAN TERHADAP PROSES PEMBENTUKAN QANUN DALAM RANGKA PENYELENGGARAAN PEMERINTAHAN (Suatu Penelitian di Kabupaten Bireuen, Aceh Jeumpa) *

YUSTISIA Vol 88 (2014)
Publisher : YUSTISIA

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Abstract

penelitian ini merupakan penelitian hukum empiris (empirical research) dengan menggunakan pendekatan perundang-undangan  (statute approach). penelitian bersifat deskriptif analitis. Data primer dan data sekunder yang digunakan dalam penelitian ini dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa pemerintah kabupaten Bireuen periode tahun 2007 – 2012 telah mengeluarkan sejumlah produk hukum daerah khususnya berupa Qanun (peraturan Daerah) sebanyak 73 Qanun (peraturan Daerah). Dari 73 Qanun (peraturan Daerah) tersebut masih ditemukan sejumlah Qanun (peraturan Daerah) yang tidak atau belum sesuai dengan peraturan perundang-undangan yang berlaku, baik dari aspek substansi maupun dari aspek prosedur/tata cara pembentukannya.

Demokrasi dan Konstitualisme Hukum Islam di Indonesia

Kanun : Jurnal Ilmu Hukum Vol 13, No 3 (2011): Vol. 13, No. 3, (Desember, 2011)
Publisher : Universitas Syiah Kuala

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Abstract

ABSTRACT: Nowadays, Indonesia known as one of the huge democracy country in the world. The basic characteristic of democracy country is rule of law.  Indonesia is a country that by law, put all the policies based on the source of all sources of law in Indonesia, namely the 1945 Constitution. Based on the law in idea, law in books and law in action can be concluded that based on the principle of religious divinity Almighty philosophical basis of the 1945 Constitution which concluded there is a strong recognition of the existence of the Islamic religion and Islamic law as a legal authority in Indonesia. Furthermore, in the perspective of the constitution there is a strong correlation between the state and Islam, including Islamic law that has become living law in the life of nation and state. The principles in the constitution to have any relevance to the principles that exist in Islamic law that stipulated in the Quran and Alhadits including the principles of justice, equality, and welfare. Therefore, Indonesia is set in a frame of Pancasila and 1945 Constitution can be viewed in the perspective of Islamic law as an effort to realize the law is set out in the Quran and Alhadits. Democracy and Constitutionalism of Islamic Law in Indonesia

Drag Reduction Suspensi Bakteri Selulosa pada Aliran Crude Oil dalam Pipa Spiral

Jurnal Energi Dan Manufaktur Vol 8, No 1 (2015): April 2015
Publisher : Jurnal Energi Dan Manufaktur

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Pressure drop adalah salah satu aspek penting yang mempengaruhi konsumsi energi yangdigunakan dalam suatu transportasi fluida menggunakan pipa. Drag Reduction Agent (DRA)merupakan salah satu alternatif untuk mengurangi timbulnya pressure drop pada aliran fluidadalam pipa dengan menambahkan sejumlah zat aditif kedalam aliran. Zat aditif yang digunakandalam penelitian ini berupa fiber bakteri selulosa. Penelitian ini bertujuan untuk mengetahuikarekteristik drag reduction dalam aliran minyak mentah (crude oil) dalam pipa spiral denganrasio P/Di 7.6. Re= 10^3 - 5.10^4. Dalam penelitian ini juga digunakan pipa bulat dengandiameter 17 mm sebagai pembanding. Penambahan bakteri selulosa dengan konsentrasi 250ppm, 500 ppm, dan 750 ppm pada aliran crude oil dapat mengurangi drag pada pipa spiralataupun pipa bulat. Drag reduction pada pipa bulat sebesar 15 % dan pada pipa spiral 13 %.Kata kunci : Pressure drop, bakteri selulosa, crude oil, pipa spiral.Pressure drop is one of the important aspects that influence the energy consumption used in atransport fluid using a pipe. Drag Reduction Agent (DRA) is one alternative to reduce theoccurence of pressure drop in the fluid flow in a pipe by adding additives into the flow. Additivesused in this study is bacterial cellulose fiber suspension. This study aims to determine thecharacteristics of drag reduction in the flow of crude oil in a spiral pipe with the ratio P/Di 7.6.Reynolds number was 10^3 - 5.10^4. In this study also used a circular pipe with a diameter of17 mm for comparison. The addition of bacterial cellulose with a concentration of 250 ppm, 500ppm, and 750 ppm in the crude oil flow to reduce drag in spiral pipe or circular. From thisresearch, the drag reduction on circular pipe by 15% and 13% in the spiral pipe.Keywords : Pressure drop, bacterial cellulose, crude oil, spiral pipe

SISTEM INFORMASI SUMBER DAYA MANUSIA BAGI PERGURUAN TINGGI SWASTA (STUDI KASUS UNIVERSITAS BINA DARMA)

Seminar Nasional Informatika (SEMNASIF) Vol 1, No 4 (2012): Information System and Application
Publisher : Jurusan Teknik Informatika

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Abstract

Instrumen Standar 4 Akreditasi Perguruan Tinggi mengungkapkan bahwa Perguruan tinggi harus mempunyai sistem pengelolaan sumberdaya manusia yang lengkap sesuai dengan kebutuhan perencanaan dan pengembangan. Sumberdaya manusia perguruan tinggi adalah dosen, pustakawan, laboran, teknisi, tenaga administrasi, dan tenaga pendukung yang bertanggung jawab atas pencapaian sasaran mutu keseluruhan program tri darma perguruan tinggi. Sistem Informasi Sumber Daya Manusia (HRIS) adalah sebuah konsep tentang pemanfaatan pengembangan Teknologi Informasi dan karakteristik informasi untuk mengelola secara efektif dari fungsi dan aplikasi manajemen sumber daya manusia. Karakteristik informasi yang dimaksud haruslah berkualitas dengan memenuhi 3 faktor yaitu relevansi dimana sebuah informasi benar-benar berguna bagi suatu tindakan keputusan, tepat waktu dimana informasi datang pada saat dibutuhkan sehingga bermanfaat untuk pengambilan keputusan, dan akurasi dimana informasi bebas dari kesalahan. Oleh karena itu bagi perguruan tinggi sangat dituntut untuk melakukan dan mengembangkan pengelolaan data yang baik dan benar terhadap sumber daya manusia. Metodologi analisa dan perancangan dilakukan dengan menggunakan pendekatan object oriented analysis and design (OOAD) yang mengakomodir beberapa aktor diantaranya personalia, dosen, LPPM, dan pimpinan serta bagian-bagian yang terkait dalam sistem diantaranya staf EPSBED, Koordinator Perhitungan Kinerja Dosen dan Karyawan. Dari hasil penelitian mengungkapkan bahwa dengan sistem informasi ini dapat mengorganisir tatakelola dan tatalaksana manajemen SDM serta dapat mendukung pengambilan keputusan dengan penyediaan informasi melalui media teknologi informasi secara cepat, tepat, akurat, dan terintegrasi.

KEAMANAN CITRA DENGAN WATERMARKING MENGGUNAKAN PENGEMBANGAN ALGORITMA LEAST SIGNIFICANT BIT

Jurnal Informatika Vol 13, No 1 (2015): MAY 2015
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

Image security is a process to save digital. One method of securing image digital is watermarking using Least Significant Bit algorithm. Main concept of image security using LSB algorithm is to replace bit value of image at specific location so that created pattern. The pattern result of replacing the bit value of image is called by watermark. Giving watermark at image digital using LSB algorithm has simple concept so that the information which is embedded will lost easily when attacked such as noise attack or compression. So need modification like development of LSB algorithm. This is done to decrease distortion of watermark information against those attacks. In this research is divided by 6 process which are color extraction of cover image, busy area search, watermark embed, count the accuracy of watermark embed, watermark extraction, and count the accuracy of watermark extraction. Color extraction of cover image is process to get blue color component from cover image. Watermark information will embed at busy area by search the area which has the greatest number of unsure from cover image. Then watermark image is embedded into cover image so that produce watermarked image using some development of LSB algorithm and search the accuracy by count the Peak Signal to Noise Ratio value. Before the watermarked image is extracted, need to test by giving noise and doing compression into jpg format. The accuracy of extraction result is searched by count the Bit Error Rate value.

Co-Authors Abdillah, Leon A Achmad Wildan Kurniawan, Achmad Wildan Agus Hartoko Agustian, Wisman Aiman Setiawan, Aiman Anas, Risnayanti Andi Gustomi, Andi Andriani, Refika ANGELA MARIANA LUSIASTUTI Anggara, Ari Anggraeni Yunita Anies Indah Haryanti Arief Febrianto, Arief Arif Muntasa Arthur Brown Azhar, Raisul Azhari, Achmad Bakti, A. Mutatkin Benni, Benni Bukhari Bukhari Bustari, Bustari Christianingrum Christianingrum, Christianingrum DEWI SARTIKA Diana Diana Dody Hapsoro, Dody Dwi P. Sasongko Edi Setiyono Edwin Edwin Eko Adhi Setiawan Erika, Ria Eva Utami Farhaby, Arthur M Farhaby, Arthur Muhammad Farkhah, Yuliana fatimah Fatimah Fatoni, Fatoni Firmanto, Hendy H. Moermahadi Soerja Djanegara Habib Habib, Habib Hamuddin, Budianto Hamuddin, Budianto Henryanto Wijaya Herdi Herdi Iis Zilfah Adnan, Iis Zilfah Indah Agustien Siradjuddin Jimmy Posangi Kantona, Imam Kasriyati, Destina Lilik Sabdaningtyas Linda Atika Mardiatin, Denik Mayu, Dersi Heka Mentari Mentari, Mentari Miranda, Fauzia Muftiadi, M.Rizza Muhammad Nasir Munandar, Wahid Mustaqiman, Aulia Nur Natiqoh, Nanda Ulfa Nugroho, Agat Ardi Nurainun Bangun Octafadiola, Tushy Prakoso, Vitas Atmadi Prakoso, Vitas Atmadi Purwaningtias, Fitri Puspitasari, Yustisia Ramadan, Gilang Rampengan, Nancy Rani Rumita Rendi Rendi, Rendi Ridhoni, Akbari Rosita, Yanti Sarjito Sarjito Satriawan, Robby Setyawan, Gannis Indra Siti Aisyah Siti Hanggita R. J. Slamet Budi Prayitno Sudirman Adibrata, Sudirman Suhandi Suhandi, Suhandi Suhartana, Lalu Wira Pria Sukatiningsih Sukatiningsih sukriadi sukriadi Supratman, Okto Supriharyono Supriharyono SUSI LESTARI Suwarjo Suwarjo Syahdan Syahdan, Syahdan Syaifullah Syaifullah Syari, Indra Ambalika Umayya, Melia Umroh Umroh Vaul Vaul, Vaul Vivi Sahfitri Wahyu Adi Windrati, Windrati Yanuar Yanuar, Yanuar Yohandi Yahya Pramono, Yohandi Yahya Yuli Prihatni Zainal Asikin Zikri Fachrul Nurhadi, Zikri Fachrul