Diterbitkannya Peraturan Pemerintah (PP) No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP) dan Peraturan Menteri Dalam Negeri (Permendagri) No.64 Tahun 2013 tentang penerapan standar akuntansi pemerintahan berbasis akrual pada pemerintah daerah, pada Pasal 10 ayat (2) yang menyatakan penerapan SAP berbasis akrual pada pemerintah daerah paling lambat mulai tahun anggaran 2015, setiap pemerintah daerah dituntut untuk dapat melaporkan keuangan dengan baik dan benar sesuai ketentuan yang berlaku. Tujuan penelitian ini untuk mengetahui penyajian laporan keuangan dan kesiapan pemerintah …
Laporan akuntabilitas kinerja instansi pemerintah merupakan perwujudan bentuk pertanggungjawaban dalam menyajikan, melaporkan dan mengungkapkan misi instansi dalam bentuk aktifitas dan kegiatan yang menjadi tanggungjawabnya kepada pihak pemangku kepentingan yang memiliki hak dan wewenang untuk meminta pertanggungjawaban tersebut. Peningkatan kinerja adalah gambaran mengenai tingkat pencapaian sasaran ataupun tujuan instansi pemerintah sebagai penjabaran dari visi, misi dan strategi instansi pemerintah yang mengindikasikan tingkat keberhasilan dan kegagalan pelaksanaan program/kegiatan. Penelit…
Abstract: The objective of this study is to understand the influence of reference groups, family, and roles & status consumer purchase intention of counterfeit watches in Manado. The data was collected from 100 respondents that purchase counterfeit watches and multiple regression analysis was used to test the relationship among variables. The result reveales that Role and Status have significant influence to the consumer purchase intention of buying counterfeit watches in Manado. This characteristic gives a big influence to the retailer of original product for to hold the retailer of counterfe…
Abstrak : Pajak penerangan jalan merupakan salah satu pendapatan daerah, yang peningkatannya sangat penting dalam upaya peningkatan pajak daerah untuk membiayai pembangunan daerahnya. Penelitian ini bertujuan untuk : (1) Untuk menganalisis potensi pajak penerangan jalan yang ada di Kota Manado.(2) Untuk menganalisis kontribusi pajak penerangan jalan terhadap pendapatan pajak daerah Kota Manado. Penelitian ini dilaksanakan di Badan Pengelola Pajak dan Retribusi Daerah (BP2RD) Kota Manado. Metode analisis yang digunakan dalam penelitian ini adalah deskriptif. Hasil penelitian yang diperoleh adal…
Pajak Penghasilan (PPh) Pasal 21 merupakan pajak penghasilan yang dikenakan atas penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran lain dengan nama apa pun sehubungan dengan pekerjaan, jasa, atau kegiatan yang dilakukan oleh wajib pajak orang pribadi dalam negeri. Penghasilan Tidak Kena Pajak (PTKP) sudah sering mengalami perubahan.Perubahan PTKP terakhir yaitu Nomor 101/PMK.010/2016,mulai Berlaku pada tanggal 1 Januari 2016 sampai dengan sekarang.Tujuan dilakukannya penelitian ini, untuk menganalisis dampak dari adanya perubahan PTKP terhadap penghitungan pajak penghasilan p…
A Pop up Advertising is a Pop up window used for advertising. When the program is initiated by some user action, such as a mouse click or a mouseover, a window containing an offer for some product or service appears in the foreground of the visual interface. The objective of this research is to know the effectiveness of pop up advertising on social media by analyzing the social media users perception. This research used Qualitative method with convenience sampling and took 35 respondent, in order to know more about pop up advertising from social media users experi…
In a house or building of course there is a room that will be filled in some facilities such as lights, air conditioners, and of course the door. This room is used to rest when it's tired to work all day, or used for other things that use a room. With the development of technology to date, of course these technologies increasingly pamper people in this world. When I was lying on the mattress, there must be a sense of laziness to move from the mattress when it wants to turn on the air conditioner, and even the lights that exist in the bedroom. For example when someone wants to sleep sometimes t…
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When the inductive reactive load is higher, it will cause a voltage drop, increase the power losses in the system, decrease the power factor and decrease the capacity of the electrical power distribution. To reduce the load of inductive reactive power, a capacitive reactive power source is needed by installing the capacitor with the optimal size and at the right location. The method used to determine the optimal size and location of fuzzy logic-genetic algorithm. The parameters used in this simulation are minimal channel power losses while still meeting the specified voltage limit, Vmin = 0.95…
Methods FFT (Fast Fourier Transform) is a method for solving discrete signals which method IFFT (Inverse Fast Fourier Transform) is the reciprocal of the FFT method. Basically FFT only used for transformation and must not be separated from the method DFT (Discrete Fourier Transform). DFT is a mathematical transformation method for discrete time signal into a frequency domain. Examples for use of FFT-IFFT such as voice processing, OFDM and others. In this project the author designed the GUI for displaying the FFT and IFFT using LabVIEW. GUI design using Labview will inputed signal infromation o…
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Inner-wood decay is hard to be detected. This research focused on inner-wood decay detection for Mahogany and Albasia Wood. Inner-wood decay can increase the possibility for tree or wood structure to collapse. An instrument is needed to detect inner-wood decay. Non-destructive testing (NDT) is one of the analyze technique for evaluating characteristic of a material. In this research, NDT is use as the analyze technique for getting the wood condition. There is lots of method for NDT, in this research ultrasound method with through transmission technique is chosen. Through transmission technique…
Thermoelectric generator (TEG) has been used to produce electrical energy, the working principle of TEG, the temperature difference between two materials, will flow current, and produce a potential difference. This principle is known as the "Seebeck effect" which is a reverse phenomenon of the Peltier (Thermoelectric Cooling, TEC) effect. This research was conducted to determine the electrical nergy capacity produced for 10 TEG modules in series. Testing is done by utilizing heat energy from asphalt, water flow and connected to 10 TEG modules. The test results show that the maximum voltage is …
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Generally aerial mapping mission is a high cost operation and require an aircraft that must be controlled by a reliable pilot. In an effort to solve the problem. Unmanned Aerial Vehicle (UAV) technology becomes one of the solutions, due to consideration of operational costs, accident risk, and flight preparation time. This research shows an aerial mapping system using a fixed wing glider plane characteristics UAV built from polyfoam, balsa wood, and carbon fiber. The shape of the wing airfoil is flat-bottomed and the wing's position is top wing. The UAV motion controllers are ailerons, elevato…
The equation of the ball and beam plant model has a lot of research. Generally, ball and beam plants use a lever on the part that is connected to the motor. In this paper plant ball and beam is used without a lever. The lever is changed by a circle that is moved not through the center so that it can raise and bring down the beam through the side of the circle which causes changes in the motorservo position to the movement of the ball becomes non-linear. For this reason, the equation of the existing ball and beam plant cannot be used to represent the characteristics of the plant. In this paper,…
Abstract The purpose of this research was to estimate the source parameters of a mainshock earthquake (Mw=6.4) that occurred on 1 October 2009 in the Dikit major segment of the Sumatran Fault Zone (SFZ). The source parameters were analyzed by the inversion of three-component local waveforms recorded by the GEOFON broadband IA network. Moment tensor of the event was determined using the Discrete Wave number method to calculate the Green function and the iterative deconvolution method to invert the moment tensors. From the analysis, we obtained the fault parameters of the mainshock, which are st…
Abstract The major cause of iron deficiency in human body is the low intake of iron from foods. One of strategy to overcome the iron deficiency anemia (IDA) in Indonesia is iron fortification to soya-based food. Phytic acid is a compound that presents in soy-based food and inhibits iron adsorption in digestion thus increasing iron deficiency. Iron fortification is one method to increase iron content in food. In this research, FeSO4.7H2O (1), ferrous bisglycinate (2) and Na-glycinate+FeSO4.7H2O (3) were used as fortificants into three soy-based foods (i.e., soya milk, tempeh, and tofu. The addi…
The Mx gene is an antiviral gene used to determine the resistance or the susceptibility to different types of viruses, including the Avian Influenza (AI) virus subtype H5N1. The AI virus subtype H5N1 infection in chickens causes Mx gene polymorphism. The Mx+ gene shows resistant to the AI virus subtype H5N1, whereas the Mx- gene shows signs of susceptible. The objective of this research was to detect the Mx gene in wild aquatic birds using the Polymerase Chain Reaction-Restriction Fragment Length Polymorphism (PCR-RFLP) method with the primer pairs F2 and NE-R2/R and the RsaI restriction enzym…
An accumulation of fat in the subcutaneous tissue causes cellulite and dimpling on the surface of the skin. Although not related to obesity, obesity worsens cellulite. There are abundant topical anticellulite creams on the market, but the efficacy of these creams has not been scientifically proven. A combination of Centella asiatica L. leaves extract and green coffee (Coffea canephora robusta P.) bean extract in a cream preparation was clinically tested in 30 women for 84 days in the absence of diet and exercise. The descriptive-true experimental before (T-0)-after (T-84) method was used to cl…