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Articles

PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi pada Bendahara SKPD Se-Kabupaten Buol) Nuraini, Nuraini; Muslimin, Muslimin; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
Publisher : Katalogis

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The study aims to describe: 1) simultaneous influence of internal control and adherence to accounting rules on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 2) significant influence of internal control, partially on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 3). significant influence of adherence to accounting rules on the tendency of accounting fraud, partially on treasurers in governmental working units in Buol District. Statistical results using multiple linear regressions analysis with SPSS 16.0 finda that : 1) internal control and adherence to accounting rules have simultaneous influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 2) internal control partially has positive and significant influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 3) adherence to accounting rules partially has positive and significant influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District.
Pengaruh Tekanan Parsial Oksigen Terhadap Koefisien Absorpsi Lapisan Tipis Indium Tin Oxide (ITO) Muslimin, Muslimin
SAINSMAT Vol 1, No 2 (2012): September
Publisher : SAINSMAT

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DOWNLOAD PDFProses  absorpsi  foton  dengan  energi  tertentu  akan  mengeksitasi  elektron  darikeadaan energi yang lebih rendah ke keadaan energi yang lebih tinggi. Untuk menentukankoefisien  ini  secara  eksperimen  terutama  karena  adanya  pengaruh  interferensi  optis  daripola-pola  transmitansi  dan  reflektansi.  Tujuan  penelitian  ini  adalah  untuk  menentukanbesarnya absorpsi lapisan tipis In2O3: SnO2dengan berbagai kadar oksigen yang diberikanpada saat deposisi. Proses pelapisan dilakukan 90% berat In2O3 dan 10% berat SnO2padasubstrat kaca dengan cara sputtering. Pada saat sputtering dilakukan penambahan oksigentertentu  yaitu  2,50%,  3,70%,  5,10%,  6,15%  dan  8,90%  yang  dilakukan  deposisi  padatemperature 1750C. Hasil analisis teramati adanya pergeseran interferensi dan transmitansike arah panjang gelombang yang lebih pendek sebanding dengan kenaikan kadar oksigen.Pada  kadar  oksigen  2,50%  dan  3,70%  koefisien  absorbsi  makin  naik,  tetapi  pada  kadaroksigen  5,10%,  6,15%  dan   8,90%  koefisien  absorpsi  mulai  menurun.  Perlakuan  kadaroksigen  pada  saat  deposisi  lapisan  tipis  ITO  dapat  mempengaruhi  koefisien  absorpsilapisan tipis yang terbentuk.Kata kunci : Kadar oksigen, koefisien absorpsi
THE APPLICATION OF GROUPING INTELLIGENCE LEARNING FOR IMPROVING CREATIVE THINKING SKILLS OF THE TENTH GRADE STUDENTS OF SMA NEGERI X PALU Muslimin, Muslimin
INDONESIAN JOURNAL OF EDUCATION Vol 2, No 1 (2012)
Publisher : INDONESIAN JOURNAL OF EDUCATION

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Intelligence is is a concept of the individual’s general ability to adjust to the environment. In general abilities, there are abilities that can provide very specific individual to a condition that allows the achievement of knowledge, skills, or specific skills after going through an exercise. Research variables will be used consisting of intelligence grouping learning to classroom experiments and conventional methods to a control class and the dependent variable result of creative thinking skills of physics. Based on this research, intelligence grouping learning can enhance creative thinking skills of physics students than conventional learning models. Based on test statistic and counted N-gain obtained N = 3.41 and = 1.67 at Table real level of 0.05. This means that grouping intelligence learning affect the physics students in creative thinking skills. This is demonstrated by the increase in the average indicators for aspects of flexibility KBK 31.13%, 35.95% Fluency aspects and facets elaboration 24.94% for the class experiment. Control class flexibility aspect while 21.99%, 28.43% Fluency aspects and aspects of elaboration; 35.29%. Grouping Intelligence learning can enhance creative thinking skills of high school physics students in the class-X.
THE APPLICATION OF GROUPING INTELLIGENCE LEARNING FOR IMPROVING CREATIVE THINKING SKILLS OF THE TENTH GRADE STUDENTS OF SMA NEGERI X PALU Muslimin, Muslimin
INDONESIAN JOURNAL OF EDUCATION Vol 2, No 1 (2012)
Publisher : INDONESIAN JOURNAL OF EDUCATION

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Abstract

Intelligence is is a concept of the individual’s general ability to adjust to the environment. In general abilities, there are abilities that can provide very specific individual to a condition that allows the achievement of knowledge, skills, or specific skills after going through an exercise. Research variables will be used consisting of intelligence grouping learning to classroom experiments and conventional methods to a control class and the dependent variable result of creative thinking skills of physics. Based on this research, intelligence grouping learning can enhance creative thinking skills of physics students than conventional learning models. Based on test statistic and counted N-gain obtained N = 3.41 and = 1.67 at Table real level of 0.05. This means that grouping intelligence learning affect the physics students in creative thinking skills. This is demonstrated by the increase in the average indicators for aspects of flexibility KBK 31.13%, 35.95% Fluency aspects and facets elaboration 24.94% for the class experiment. Control class flexibility aspect while 21.99%, 28.43% Fluency aspects and aspects of elaboration; 35.29%. Grouping Intelligence learning can enhance creative thinking skills of high school physics students in the class-X.
Organogenesis Tanaman Jeruk Keprok (CITRUS NOBILIS LOUR.) Secara In Vitro Pada Media MS Dengan Penambahanberbagai Konsentrasi IAA (INDOLE ACETID ACID) Dan BAP (BENZYL AMINO PURIN) Harliana, Harliana; Weaniati, Weaniati; Muslimin, Muslimin; Suwastika, I Nengah
Online Journal of Natural Science FMIPA Vol 1, No 1 (2012)
Publisher : Online Journal of Natural Science FMIPA

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Abstract

Research on"Organogenesis of Tangerine orange (Citrus nobilisLour) onMSmediumsupplemented withvariousconcentrations ofIAAandBAP," has been performedatthe Tissue CultureLaboratory ofthe Faculty ofForestry, Tadulako University, Palu during the period of January andMay 2012. The goal of this study was to determine the optimum growth factor combination of IAA and BAP in MS based medium, for organogenesis of the plant. This research was arranged on Completely RandomizedDesign(CRD) withsix treatments and three replications. Growth factor combinations tested in this study were:  0.1ppm IAA + 0.4ppmBAP(C1), 0.1ppm IAA + 0.6ppm BAP(C2), 0.1ppmIAA+0.8ppmBAP(C3), 0.1ppm IAA + 1.0ppmBAP(C4), 1.0ppm IAA + 0.6ppmBAP(C5), and1.0ppmIAA+1.0ppmBAP(C6). The result indicating that the best organogenesis of Orange explant was in MS medium supplemented with 0.1 ppm IAA and 1.0 ppm BAP (C4). This medium was suitable in inducing shoot and leaf, faster than its in other medium. Explant on this medium was also produced higher number of leaves than it on other treatments.
Perbanyakan Tanaman Melon (Cucumis melo L.) Secara In Vitro Pada Medium Ms Dengan Penambahan Indole Acetic Acid (IAA) Dan Benzil Amino Purin (BAP) Lidyawati, Ni Nyoman; Waeniati, Waeniati; Muslimin, Muslimin; Suwastika, I Nengah
Online Journal of Natural Science FMIPA Vol 1, No 1 (2012)
Publisher : Online Journal of Natural Science FMIPA

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Abstract

The research on organogenesis of melon (Cucumis melo L.) was done at Tissue Culture Laboratory Forestry Faculty UNTAD Palu, during January until May 2012. The aim of this research was to determine the best concentration of IAA and BAP hormones in inducing organs of this plant.  Sterile seedling of melon was used as explants in this work. The experiment was arranged in  Completely Randomized Design (CRD)  with  4 treatments and 4 replications. The treatments were MS0 + 0,1 ppm IAA + 0,5 ppm BAP (M1), MS0 + 0,1 ppm IAA + 0,7 ppm BAP (M2), MS0 + 0,1 ppm IAA + 0,9 ppm BAP (M3) and MS0 + 0,1 ppm IAA + 1 ppm BAP (M4). Parameters observed on this study were the day appear of shoot and leaves, the number of shoots and leaves and also the present of callus and root. The result showed that the best medium for organs induction was MS0 + 0,1 ppm IAA + 1 ppm BAP, which shoot and leaf emerged in the day of 3,75 and 5,75 after induction, respectively. This media was also induced the number of shoots and leaves, i.e 4,75 and 8,75, respectively. Nevertheles this media was not suitable enough in inducing root formation.
Pengaruh Penambahan Air Kelapa Dan Berbagai Konsentrasi Hormon 2,4-D Pada Medium Ms Dalam Menginduksi Kalus Tanaman Anggur Hijau (Vitis vinifera L.) Dwi PYD, Niluh Made; Waeniati, Waeniati; Muslimin, Muslimin; Suwastika, I Nengah
Online Journal of Natural Science FMIPA Vol 1, No 1 (2012)
Publisher : Online Journal of Natural Science FMIPA

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Abstract

Green grape (Vitis vinifera L.) is popular cultivar of grape that produce valuable of table fruit whic usually grown via vegetative propagation. Another  chalanging tecnology in grape propagate is by induction of callus in tissue culture tecnique. The study on grape callus induction was done at Tissue Culture Laboratory-Forestry Faculty-Tadulako University Palu, during periode of January 2012 until May 2012. This experiment was arranged in completely randomized design with 3 different mediums as treatments and 3 replications. The treatments were MS0 + 2,4-D 0.5 ppm + 10% coconut water (D1), MS0 + 2,4-D 1 ppm + 10% coconut water (D2), dan MS0 + 2,4-D 1.5 ppm + 10% coconut water (D3). The observed parameters in this research were the days appear of callus, percentage of explant producing callus (%), also observation on morphology and the cell of callus. The result showed that the MS medium with 10% coconut water and 2.4-D could induce the callus of the green grape and the best medium was MS0 + 2.4-D 1.5 ppm + 10% coconut water (D3). It was shown by responding in emerging of callus in 11 days after induction, the percentage of explant producing callus was 76.67%. Produced callus was active in cell proliferation,  and it has a compac texture, with brown-greeny color of callii.
ORGANOGENESIS TANAMAN ANGGUR HIJAU (Vitis vinifera L.) PADA MEDIUM MSDENGAN PENAMBAHAN IAA (Indole Acetid Acid) DANBERBAGAI KONSENTRASI BAP (Benzil Amino Purin) Tajuddin, Riska; Suwastika, I Nengah; Muslimin, muslimin
Online Journal of Natural Science FMIPA Vol 1, No 1 (2012)
Publisher : Online Journal of Natural Science FMIPA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2012/

Abstract

Research onorganogenesisof Grape (Vitis viniferaL.) on MS medium supplemented with IAA and various sconcentrations of BAP, was conducted at the Tissue Culture Laboratory, Faculty of Forestry Untad Palu, during periode of Januari and April 2012.This research was aimed to obtain the best combination ofIAA and BA Pin MS medium that stimulate organogenesis of Grape. This experiment was arranged in completely randomized design with 4 treatments and 3 replications.The treatmentswere: MS medium+ 0.1ppm IAA+ 0.1 ppm BAP(B1), MS medium+ 0.1 ppm IAA +0.3 ppm BAP (B2), MS medium + 0.1ppm IAA + 0.5ppm BAP(B3) and MS medium+ 0.1 ppm IAA+0.7BAP(B4). Parameters observed in this study were the days appear of shoots, the days appear of leaves, percentage of explant producing shoots (%), and the presence or absence of roots. The results showedthat MS medium+ 0.1 ppm IAA+0.7ppm BAP(B4) gived the best results in speedupof shootsandleaves,in 7 days after induction.
Induksi Kalus Tanaman Kakao (Theobroma cacao L.) Pada Media MS Dengan Penambahan 2,4-D, BAP Dan Air Kelapa Ariati, Sri Niken; Waeniati, Waeniati; Muslimin, Muslimin; Suwastika, I Nengah
Online Journal of Natural Science FMIPA Vol 1, No 1 (2012)
Publisher : Online Journal of Natural Science FMIPA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2012/

Abstract

Study on callus induction of cacao (Theobroma cacao L.) was conducted at the Tissue Culture laboratory, Forestry faculty, Tadulako University, Palu, during periode of January until April 2012. This research was aimed to obtain the best medium formulation for induction and growth of cacao callus. Calli was induced from embryo  on MS based medium containing of 2,4-D, BAP and coconut water. The intact plant as explant was taken from Local Farming. This experiment was arranged in completely randomized  design with 4 treatments and 3 replications. The treatments were : MS medium + 2 ppm 2,4-D + 15% coconut water (N1), MS medium + 2 ppm 2,4-D + 0,2 ppm BAP, 15% coconut water (N2), MS medium + 2 ppm 2,4-D + 0,2 ppm BAP (N3), and MS medium + 2 ppm 2,4-D (N4). Parameters observed in this study were the days appear of callus, percentage of explant producing callus (%), also observation on morphology and the cell of callus. The best medium for callus  induction was MS medium + 2 ppm 2,4-D + 15% coconut water (N1). This medium produces healthy-compac callus which active in cell proliferation, in 6 days after induction.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) TERHADAP TINGKAT KEMANDIRIAN DAERAH PADA PEMERINTAH DAERAH KABUPATEN KOTA DI PROVINSI SULAWESI TENGAH Kustianingsih, Nurafni; Muslimin, Muslimin; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
Publisher : Katalogis

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This study aims to determinate and analyze simultanoes and partia influeence of local revenues, general allocation funds, and special allocation funds on districts/towns independency level in central sulawesi province. Sample consist of 11 district/towns in Central Sulawesi Province that selected through purposive sampling method. Method of study in descriptive verificative and analyzed with multiple liner regressions. The result shows that local revenues, general allocation fund simultaneously have significant and positive influence on district/towns independency level in Central Sulawesi Province; partialy, local revenues has significant and positive influence on districts/towns independency level in Central Sulawesi Province; partially, general allocation funds and special allocaqtion funds have significant and negative influence on district/towns independency level in Central Sulawesi Province.
Co-Authors Abdul Kahar Abdul Mansyur Abdullah, Rudi Adda, Harnida Wahyuni ADDA, HARNIDA WAHYUNI Adewiyah, Rabiatul Adi Darmawan Ahmad Ahmad Al Farobi, Muhammad Alam, Andi Sahra Amiruddin Kade Amran, Muhammad Anna Rufaida Arief, Achmad Arief, Muhamad Arif Hidayat Arlin Adam, Arlin Arman Arman Arwiyah awiwi18@gmail.com, Arwiyah Asda Laining Asri, Moh Asriani Asriani, Asriani Atmomarsono, Muharijadi Aulia Dian Adiani Azis, Hasni Y. Baktiar, Haryati Balgis Balgis Bau Toknok Buana Pustha, Fabianus Wahyu Tri Budiono, Maria Diandra Christie Bustamin Bustamin Daniel, Ruben Danisa Diandra Safarina Darmadi, Wayan Darsikin Darsikin Dayinta Rahma Ardiyanti, Dayinta Rahma Defila Defila Devi Yasmin, Devi DEWANTO, ALFRET KRISTANTO Dewi Sukmawati Dewi Ulfa Mei Saroh, Dewi Ulfa Mei Dewi Wahyuni Dewi, Windar Dian Fitrasari, Dian Dwi Wahyuni Eka Wahyuni Ely Susanti Erma Suryani Sahabuddin, Erma Suryani Fadhillah, Fadhillah Faisal Faisal FAISAL, MUH. Fatliani A.L, Fatliani Fatmawati Fatmawati Febriliani Febriliani Felma Tri Utami Fihrin Fihrin Filda Ambo Tayeb, Filda Ambo Firdiana, Sela Eka Gunarto Gunarto Hadi Suyono Haeruddin Haeruddin Haliana Haliana Haliani Haliani Hardiansyah, Muhamad Firman Harliana Harliana Harsano, Susila Haryati Haryati Hasan Maksum Haslan, Kharisman HASLAN, KHARISMAN HASYIM AMIN, IQBAL Helman Fachri, Helman Helmia Farida Herlina Herlina Heru, Heru Humaira Humaira Husain Umar Husnah Husnah Hutagalung, Agus Boice I Komang Werdhiana I Nengah Suwastika I Wayan Darmadi Idris Patekkai, Idris Ika Hikmayanti, Ika Ilham Ilham Indaryanti Indaryanti Irmasari Irmasari Junaedi Junaedi Jusman Mansyur K, Andari Pratiwi kamal, andini Kamaluddin Kamaluddin Kasim, Yunus Khalilah Yusuf, Sitti Khumayroh Rachmawati Buana Kusdiarti, Kusdiarti Kustianingsih, Nurafni Kusumo, Damarjati La Dupai, La Dupai Lakuntu, Jein Kristina Luhur Agus Utomo, Luhur Agus Lusiana, RA. Lydia Anggraini M Nasir Mallombasang, Sri Ningsih Mappamiring Mappamiring Markus Mangampa Marungkil Pasaribu Marzuki, Sahriana Megawati Megawati Melisa S.M. Sorentina Merlin Merlin, Merlin Muh. Tahir Muhajir Muhajir, Muhajir MUHAMMAD ALI Muhammad Faisal Muhammad Irfan Muhammad Yusri Karim, Muhammad Yusri Muliani Muliani, Muliani Murtiningsih, Ika Mutmainah Mutmainah Nainggolan, Enki P. Ngadirin Ngadirin Ni Nyoman Lidyawati Niluh Made Dwi PYD Ningsi, Putri Suria NOVAL, MOH Nur Khaerah, Nur Nuraini Nuraini Nurgan Tadeko, Nurgan Nurhaedah Nurhaedah Nursarifa Zahra, Nursarifa Nurul Aisyah Nurun Fatonah, Nurun Palinggi, Neltje Nobertine Pemba, Stevi Perdana Sari, Wiwin Kusuma Petrus Rani Pong-Masak Prabawati, Nera Prananingrum Dwi Oktarina Prasetya, Fikki Pratiwi, Wulan Purnamasari, Elen Purnomo Hadi Puspita Kusuma Dewi, Puspita Kusuma Puspita Kusumadewi, Puspita Putu Evindya Vipascitadewi, Putu Evindya Rabia, Sitti Rachman Syah Rahmad Nuryanto Rahmadianto, Ikhwan Rahmansyah Rahmansyah Rahmat Sugiyanto, Rahmat Rahmawati Rahmawati Ramli Ramli Ratu Ilma Indra Putri Rifka Rifka Rini Nur Hasanah Riska Tajuddin Rohmad Rohmad, Rohmad Rosnaeni Rosnaeni, Rosnaeni RUDIKSON, RUDIKSON SAHABUDDIN SAHABUDDIN Sahrul Saehana Saini, Siti Magfirah Saini, Siti Magfirah Samsudin Samsudin Santi, Rusmala Saputra, Jemmy Yonri Saputra, M. Anton Selviana Selviana Septiningrum, Annisa Setiyawati, Lia Shaumi, Shaumi Siregar, Riska Siti Mutmainah Sitti Nurmaeta, Sitti Somakim Somakim Sonki Prasetya Sorni Paskah Daeli, Sorni Paskah Sri Harjanto Sri Niken Ariati Sri Ningsih SUHARYANTO SUHARYANTO Sulismadi Sulismadi, Sulismadi Sulviani, Ovel Sulviani, Ovel Sunardi Sunardi Supriyadi Supriyadi Supriyanto Supriyanto Suryanto, Hidayat Suwanto, Aprila Lintang Syaifudin Syaifudin, Syaifudin Syamsu Syamsu Syuaib, Syuaib SYUAIB, SYUAIB Tambunan, Willy Tangko, Abdul Malik Taslimah Taslimah Tonnek, Syarifuddin Tonnek, Syarifuddin Triana, Wayan Jefry Triastuti, Lydia Eryna Triatmono, Haris Cahyo Trijuno, Dody Dh Urfiana Urfiana Usman Usman V. Rizke Ciptaningtyas Waeniati Waeniati Waeniaty Waeniaty Wahyudi Wahyudi Wahyuningsih Wahyuningsih Weaniati Weaniati Wilma Wilma, Wilma Winarti HS, Endah Yendra, Rado Yoga, Wayan Yoga, Wayan Yogatama, Muhammad Tatag Yogiswara, Wayan Dimas Yuliani Yuliani Yusnita, Nina Yusran Yusran Yusuf Kendek Zeny Wahyuni Zuldin, Dedek Zuldin, Dedek Zulkaidhah Zulkaidhah, Zulkaidhah