Pengetahuan Masyarakat Terhadap Mitigasi Bencana Kekeringan Di Kecamatan Tawangsari Kabupaten Sukoharjo

Penelitian ini bertujuan untuk (1) mengetahui tingkat ancaman bencana kekeringan (2) mengetahui tingkat pengetahuan masyarakat terhadap mitigasi bencana kekeringan (3) mengetahui tingkat mitigasi bencana kekeringan. Metode penelitian ini menggunakan metode kuantitatif dan deskriptif presentase. Obyek penelitian ini adalah masyarakat di KecamatanTawangsari Kabupaten Sukoharjo. Sampel yang diambil 100 orang dengan menggunakan proposional random sampling. Teknik pengumpulan data dalam penelitian ini menggunakan teknik observasi, wawancara, dokumentasi, dan kuesiner/angket yang diberikan kepada responden dengan menjawab beberapa pertanyaan. Validitas data menggunakan uji internal dengan menggunakan Product Moment. Reabilitas instrumen menggunakan rumus Kuder-Richardson, hasil uji reabilitas nilai koefisien angket pengetahuan dan angket mitigasi. Teknik analisis data menggunakan teknik analisis data deskriptif presentase. Hasil penelitian ini menunjukan bahwa tingkat ancaman bencana kekeringan di Kecamatan Tawangsari tergolong tingkat sedang. Sedangkan indeks penduduk terpapar ancaman bencana kekeringan tergolong tinggi, salah satu faktor yaitu kepadatan penduduk di Kecamatan Tawangsari sebanyak 1.475 jiwa/km² dan kelompok rentan 22,5% dari jumlah penduduk total di Kecamatan. Tingkat pengetahuan masyarakat terhadap bencana kekeringan sebesar 78% termasuk dalam kategori baik, sedangkan pada tingkat mitigasi masyarakat sebesar 36,7% termasuk dalam kategori sedang

CURRENT VALUE ACCOUNTING: A STUDY OF DEVELOPMENT OF THOUGHT IN CURRENT ENTRY AND EXIT PRICES

Artikel ini membahas perkembangan akuntansi dengan nilai kini yang diusulkan terutama oleh Edward dan Bell (1961) dan Chambers (1966). Secara khusus artikel ini menyajikan pemikiran dari kelompokyang mendukung penggunaan current entry prices di satu sisi dan membandingkan dengan pemikiran kelompok yang mendukung current exit prices. Beberapa rekonsiliasi yang ditawarkan oleh pemikir lain dan studi empiris yang terkait dengan isu tersebutjuga dipaparkan

The Effects Of Corporate Support For Information Systems Development On The Performance Of The Accountant

This study, investigated the interacting effects of Management Support for Information Systems (MSIS), User Involvement in Information Systems Development (ISD) and Perceived Information Systems Benefits (PISB) on the performance of the accountant. The data on the four variables was collected through mail surveys requesting accountants employed in different organisations to participate in the study. Thirtyeight responses were returned from a cross section of Indonesian Organisations. The data was analysed using multiple regression models and partial derivative analyses of the regression models. To support the hypotheses, the coefficient of the interaction term in the regression had to be significant and positive. If the coefficient of the interaction was found positive, the corresponding incremental r2 was considered statistically significant at the same probability level. The results confirmed that, the positive effects of User Involvement in Information System Development on the accountant's performance will be higher when the level of Management Support for Information Systems is high. It also showed that Management Support for Information Systems had a positive mono-tonic effect on the performance of the accountant over the entire observed range of Perceived Information Systems Benefits and that the positive effects of User Involvement in Information Systems Development on the performance of the accountant will be higher when the level of Perceived Information Systems Benefits is high. This study,is unable to prove that, the positive effects of the combination between Management Support for Information Systems and User Involvement in Information Systems Development on the performance of the accountant will be higher when the levels of Perceived Information Systems Benefits are high. This means that any level of PISB will lead to positive effects in the performance of the accountant. This was no different from the observations made by interviewees

ARAH DAN TOPIK PENELITIAN DALAM BIDANG AKUNTANSI MANAJEMEN

This paper presents a systematic framework on several recent topics, theories, approaches, and directions in management accounting research Accordingly, this paper examines several literature reviewed by Kaplan (1993), Shields (1997), Foster and Young (1997), and that of Atkinson et.al. (1997). In this regard, topics in management accounting research are ranked as follows (started with the topic being studied most frequently): management control system ranked first, cost accounting ranked second, and cost management ranked third. Apparently, more than half of management accounting studies employ economic-based theories, and the remaining half employ theories from organizational behaviour, psychology, production/operation management, sociology, strategic management, and a combination of the five, in terms of directions four research resources are still of today's trend: (I) extensions from previous literature, (2) new research theories and methodologies introduced by doctoral students, (3) teaching byproducts, and (4) issues in management accounting practice

Pengembangan Multimedia Pembelajaran Pada Standar Kompetensi Memperbarui Halaman Web di SMK

Penelitian ini bertujuan untuk: (1) menghasilkan produk multimedia pembelajaran standar kompetensi Memperbarui Halaman Web yang layak dan memenuhi kaidah pengembangan, sesuai dengan kurikulum, tujuan pembelajaran dan kebutuhan siswa SMK kelas X program keahlian Multimedia. (2) mengetahui efektivitas multimedia pembelajaran pada standar kompetensi Memperbarui Halaman Web berupa peningkatan skor tes hasil belajar. Penelitian ini menggunakan model penelitian dan pengembangan (research and develpoment) dengan tiga tahapan utama yaitu tahap perencanaan, tahap desain dan tahap pengembangan. Setelah produk awal selesai, dilakukan evaluasi formatif yang terdiri dari Alpha Test (validasi kelayakan produk oleh ahli materi dan ahli media), Beta Test I (uji coba kelayakan produk oleh 6 siswa) dan Beta Test II (uji coba kelayakan produk oleh 26 siswa). Pada tahap akhir produk dilakukan evaluasi sumatif yang melibatkan 31 siswa. Selanjutnya data dianalisis menggunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa: (1) kelayakan produk pada aspek lingkup pembelajaran diperoleh skor sebesar 4,51 (kategori sangat baik), aspek pertimbangan afektif diperoleh skor sebesar 4,73 (kategori sangat baik), aspek informasi pelengkap sebesar 4,66 (kategori sangat baik), aspek antarmuka sebesar 4,46 (kategori sangat baik), aspek navigasi sebesar 4.68 (kategori sangat baik), aspek pedagogi sebesar 4.64 (kategori sangat baik), dan aspek ketahanan produk sebesar 4.47 (kategori sangat baik). (2) hasil belajar siswa pada saat pretest diperoleh rerata sebesar 6,34 sedangkan hasil belajar siswa pada posttest diperoleh rerata sebesar 8,47. Berdasarkan hasil tersebut diperoleh N-Gain sebesar 0,71 (tergolong klasifikasi tinggi). Berdasarkan N-Gain yang tinggi maka produk Multimedia Pembelajaran pada Standar Kompetensi Memperbarui Halaman Web efektif untuk meningkatkan skor test hasil belajar

Peranan Sistem Informasi dan Perencanaan Sistem Informasi dalam Organisasi: Suatu Studi Empiris

The last decade has witnessed an \u27information revolution that has made sweeping changes in the way organizations conduct business. Management and researchers have examined information systems (IS) from their supportive role through their strategic role. Research in the IS field indicates that organizations assign different roles for IS in their operations and that various aspects ofstrategic IS planning will vary depending on the role of IS. This study empirically evaluates the differences in planning, organizational support, and performace characteristics of IS planning among organizations which assign differing roles to IS. An operationalization of the "role of IS" is developed on the basis of the notion of a "strategic gird." The data for the study were collected from a mail survey of 82 firms. The results of the data analyses indicate that the variables affecting the quality of the planning process from planning characteristic, IS-business integration, quality of support mechanisms, and top management involvement variables from organizational characteristics. Three variables of performance characteristics were found to differ significantly among organizations assigning differing roles to IS. Keywords: IS roleIS planningstrategic gri

EFEK LARVASIDA EKSTRAK DAUN CENGKEH (Syzygium aromaticum L.) TERHADAP Aedes aegypti L.

Indriantoro Haditomo, G0006095, 2010. Efek Larvasida Ekstrak Daun Cengkeh (Syzygium aromaticum L.) terhadap Aedes aegypti L., Fakultas Kedokteran Universitas Sebelas Maret Surakarta. Tujuan Penelitian : Mengetahui efek larvasida ekstrak daun cengkeh (Syzygium aromaticum L.) terhadap Aedes aegypti L. Metode Penelitian : Eksperimental laboratorik dengan post test only controlled group design, menggunakan 175 ekor larva Aedes agypti L. instar III, dibagi dalam 7 kelompok (kelompok kontrol negatif, ekstrak 0,025%, ekstrak 0,050%, ekstrak 0.075%, ekstrak 0,100%, ekstrak 0,125% dan ekstrak 0,150%). Teknik pengambilan sampel dengan metode purposive sampling. Larva direndam dalam larutan uji sebanyak 100 ml. Pengamatan dilakukan 24 jam setelah pemberian perlakuan dan dihitung jumlah kematian larva. Data dianalisis dengan uji Kruskal Wallis dilanjutkan uji Mann-Whitney menggunakan SPSS for Windows Release 17.0 Tingkat kemaknaan p<0,05. Untuk menentukan daya bunuh ekstrak daun cengkeh digunakan analisis Probit.Hasil Penelitian : Persentase jumlah kematian larva 24 jam setelah pemberian perlakuan adalah 0% pada kontrol, 35% pada ekstrak 0,025 %, 63% pada ekstrak 0,050 %, 94 % pada ekstrak 0.075%, sedangkan pada kelompok ekstrak 0,100%, 0,125% dan 0,150% jumlah kematian larva adalah 100%. Diperoleh hasil dengan perbedaan yang signifikan pada beberapa kelompok perlakuan, kecuali antara kelompok ekstrak 0,075%; 0,100%; 0,125% dan 0,150%. Hasil analisis Probit menunjukkan LC50 terletak pada konsentrasi 0,040% dan LC99 pada konsentrasi 0,091%. Simpulan Penelitian : Berdasarkan hasil penelitian dapat disimpulkan bahwa ekstrak daun cengkeh memiliki efek larvasida terhadap Aedes aegyti L. Kata kunci : Ekstrak daun cengkeh, larvasida, Aedes aegypti L

Pengaruh sistem pengukuran kinerja dan sistem penghargaan terhadap efektifan Penera teknik total Quality Managemen studi empiris pada Perusahaan Manufaktur Di Indonesia = The Influence of Performance Measuremen

ABSTRACT Studies examining the manufacturing practices using Total Quality Management (TQM) and the management accounting system designs that interactively affected performance became an interesting area of research for many years. TQM was a technique that was frequently used by manufacturing companies in order to improve the company\u27s effectiveness through performace. The management accounting system designs used in this study were performance measurement system and the reward system as the moderating variables. The data collection was conducted by using mail survey to managers. This study used 47 respondens of managers from various functional departments of manufacturing companies listed in the capital market directory 1999. Data were analyzed using multiple regression model. Further analysis showed that there were positive effects of the TQM techniques as well as the performance measurement system and reward system on the managerial performance. The results of this study supported previous studies\u27 finding that high performance can be achieved if the TQM manufacturing practices were employed along with the moderating variables, i.e. the performance measurement system and reward system. Keywords: TQM managerial performance âmeasures performance systems--reward systems

HUBUNGAN SIZE DAN FUNGSI DENGAN KULTUR ORGANIZATIONAL PERUSAHAAN MANUFAKTUR DI INDONESIA

This study extends Pratt and Beaulieu (1992) to examine the differences in organizational culture of public companies due to various aspects of organizational culture: size, technology, rank, and various organizational functions. This study uses different concept of culture with the one used by Pratt and Beaulieu (1992). The concept of culture used in this study is the organizational culture developed by Hofstede et al. (1990) in their study on cross-cultural within cross-organizations. This study reveals that size does not relate with organizational culture. This study does not support previous research by Hofstede et al. (1990) and Pratt and Beaulieu (1992)