ANALISIS LAPORAN ARUS KAS SEBAGAI DASAR PENILAIAN KEUANGAN PADA KOPERASI KARYAWAN PIJAR PT. PLN (Persero) PASURUAN

Penelitian yang dilakukan ini berjudul “Analisis Laporan Arus Kas Sebagai Dasar Penilaian Keuangan pada Koperasi karyawan Pijar PT. PLN (Persero) Pasuruan”. \ud Penelitian ini sangat penting karena laporan arus kas dapat digunakan untuk informasi bagi para pemakai laporan keuangan sebagai dasar untuk menilai kemampuan perusahaan dalam menghasilkan kas dan setara kas serta menilai kebutuhan perusahaan dalam menggunakan arus kas tersebut. Laporan arus kas sangat bermanfaat secara internal bagi manajemen dan eksternal bagi investor atau kreditor. \ud Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan Koperasi Karyawan Pijar PT. PLN (Persero) ditinjau dari rasio arus kas. \ud Alat analisis yang digunakan adalah rasio kualitas laba, rasio kecukupan dan rasio efisiensi. \ud Penilaian dilakukan dengan membandingkan antara tahun 2004 dengan tahun – tahun sebelumnya. Hasil perhitungan penilaian dengan menggunakan rasio kualitas laba \ud Kesimpulan yang diperoleh dari penelitan ini adalah pertama, dilihat dari rasio kualitas laba bahwa hasil tahun 2004 lebih kecil dari tahun – tahun sebelumnya, maka dalam pengelolaan kasnya buruk. Kedua, dilihat dari rasio kecukupan bahwa hasil tahun 2004 lebih kecil dari tahun \ud – tahun sebelumnya, maka dalam pengelolaan kasnya buruk. Ketiga, dilihat dari rasio efisiensi bahwa hasil tahun 2004 lebih besar dari tahun – tahun sebelumnya, maka dalam pengelolaan kasnya baik. \ud Dari uraian diatas penulis mengimplementasikan bahwa untuk memudahkan evaluasi keuangan perusahaan dapat digunakan laporan arus kas sebagai salah satu alternatif, terutama arus kas dari aktivitas operasi dapat memberikan informasi tentang baik buruknya hasil keuangan. Arus kas dari aktivitas investasi (cash out flow) perlu diperhatikan, karena aktivitas investasi terlalu besar maka arus kas keluar juga besar

The Use of Dirac Oscillator as Medium Substrate for Quantum Heat Engine

The research on Dirac oscillators has been increasing recently. In this paper, a quantum heat engine by means of a Dirac oscillator that interacts with the external magnetic field is proposed. Relativistic Landau energy levels are used to perform the iso-energetic cycle. The large magnetic field is set to obtain a perfect thermodynamic cycle. Some stable performances at a certain magnitude of magnetic field and expansion parameter range are obtained. When the value of efficiency is compared with the non-relativistic case, an opposite result occurs. Therefore, a quantum heat engine using a Dirac oscillator doesn’t govern like a classical oscillator

Mesin Panas Kuantum Partikel Relativistik pada Sumur Potensial 2 Dimensi

Pada paper ini, dibahas mesin panas kuantum dengan medium partikel relativistik pada sumur potensial 2 dimensi. Dipilih model mirip mesin Carnot dengan ekspansi isoenergetik dan isoentropik pada kedua dimensi sumur potensial. Diambil parameter ekspansi yang berbeda pada kedua dimensi. Dari perhitungan secaraanalitik, diperoleh nilai efisiensi mesin panas dalam pendekatan non-relativistik bergantung pada ukuran awal sumur potensial. Namun jika parameter ekspansi diambil sama, maka nilai efisiensi sama dengan kasus 1 dimensi

Evaluation of strong ground motion for Yogyakarta depression area, Indonesia

The probabilistic seismic hazard maps are developed for Yogyakarta depression area. The earthquake catalog of ANSS (1970-2007) is taken into account with the complement of NEIC (USGS, 1973-2007) and the records of BMG (2000-2004). On the basis of seismicity of the area, tectonics and geological information, the seismic source zones are characterized for this area. The seismicity parameters of each seismic source are determined by applying the classical Gutenberg-Richter recurrence model, regarding the historical records. The attenuation relation for Yogyakarta depression area cannot be evaluated since the sufficient strong ground motion records are not available for this region. Therefore the attenuation relations which were developed for other territories as Europe and Japan are used for the present hazard calculation by validating, using the aftershocks records, modeling the peak ground acceleration maps for the recent event, 27 May, 2006, Yogyakarta earthquake inserting the damage area distribution pattern. The probabilistic seismic hazard maps are finally developed by using the McGuire (1976) EQRISK computer program by modifying for the present purpose. The seismic hazard maps expressed in term of peak ground acceleration are developed for the recurrence intervals of 10, 50, 100, 200 and 500 year

ESTIMATION OF MAXIMUM EARTHQUAKE MAGNITUDE OF EARTHQUAKE POTENTIALS FOR YOGYAKARTA DEPRESSION AREA, INDONESIA

Maximum magnitudes of earthquake potentials are estimated for Yogyakarta depression area by using the faultlength and earthquake magnitude relations for fault specific seismic sources. For estimation of maximum earthquake magnitude, the fault specific seismic sources are modeled as 18 normal faults and 6 strike-slip faults sources referring the geological map of McDonald, 1984 and Rihardjo et al., 1995. For the present area the subduction zone earthquakes are expected to happen in the offshore region regarding the study on the seismicity of the region and the focal mechanisms of the past earthquakes. So three area sources are also assumed for this region and the possible maximum earthquake magnitudes for these sources are determined by probabilistic approaches

Empowering Gili Ketapang Island: Dissemination of Environmentally Friendly Photovoltaic Technology to the Young Generation

Solar Cell Research Group, which is under Advanced Materials Research Group, Department of Physics, Faculty of Science and Data Analytics, ITS Surabaya, with its competency and research, tries to be actively involved in contributing and providing alternative solutions to problems in society, especially regarding the problem of global warming and energy crisis. One of the concrete actions is through community education activities to increase understanding and awareness of the use of environmentally friendly photovoltaic technology on Gili Ketapang Island, Probolinggo. This island is one of the most populous small islands in Indonesia with the problem of ‘high-cost electricity from the state electricity company. The training materials provided for this activity include the Qur’an and Science, global warming, energy crisis, and renewable energy, and the use of photovoltaic energy technology. Thus, the understanding, awareness, and independence of the community of Gili Ketapang Island in the electricity sector can be improved by utilizing renewable energy sources, especially photovoltaic technology. In the long term, the role of various renewable energies in the future is expected to be more significant on this island by utilizing this abundant solar energ

POLA AKTIVITAS HARIAN DAN PERILAKU KAWIN RUSA SAMBAR (Cervus unicolor Kerr) DI RESORT WAY KANAN TAMAN NASIONAL WAY KAMBAS LAMPUNG

Research has been conducted to examine the daily activity patterns and mating behavior of sambar deer in way Kanan resort, Way Kambas National Park, Lampung from April to November 1999. Daily activities was recorded by ten minute-interval scanning method and mating behavior was observed by direct observation. During the wet season total main activities were feeding (61.54%), laying (26.49%), resting (7.41%), walking (3.42%) and other activities  (1.14%). In dry season, the activities include feeding (59.38%), laying (25.54%), resting (11.55%), walking (3.26%) and other activities (0.27%). Total time for grazing was 8 hours/13 hours on wet season and 7.13 hours/12 hours on dry season. Rate of biting was 49.2-66.54 bite/min for males and 51.36-65.64 bite.min for female. Peak mating season was on May tio June. No harem system was developed. No access was given by dominant male to subdominant male for females. Mating behavior includes flehmen, urination, sniffing the urinate, observing, fake run by females, mounting and copulation. Hard antles rubbing caused effect on several trees (28%). Average breast diameter height of trees being rubbed during hard antlers condition were 7.06 ± 3.76 cm, with the length of scratch was 122.96 ± 15.48 cm. The trees species being rubbed were Melaleuca sp. (68%), Pavetta sp. (8%), Baccaurea lanceolata (8%), Ishorea sp. (4%), Vitex pinnata (4%), Dillenia excelsa (4%) and Nauclea subdita (4%)

KUALITAS PELAYANAN SATUAN POLISI PAMONG PRAJA DAN PEMADAM KEBAKARAN DALAM PENANGGULANGAN KEBAKARAN DI KABUPATEN MAJALENGKA

This study is entitled Quality of Service of Civil Service Police Unit and FireDepartment in Handling Fire Disaster. The study is based on the fact that in publicservice one of the expectations of the community as consumers in service is to want goodservice supported by facilities and infrastructure and professional human resources. Thisstudy uses a qualitative descriptive method, qualitative data types, data sources in theform of internal and external data and obtained based on primary and secondary data.The data collection technique uses field study data (interviews and observations) andliterature studies. The data analysis technique used is interactive model analysis. Theresults of the study indicate that the quality of public service at the Civil Service PoliceUnit and Fire Department of Majalengka Regency is measured based on 5 dimensions,namely Physical Evidence, Reliability, Responsiveness, Assurance and Empathy.In general, based on the specified criteria, it is included in the good category.However, there are still shortcomings that are experienced, so that it is not fully optimalin providing services. To improve the quality of excellent public service, of course, itmust be supported by complete and adequate facilities and infrastructure, the need toimprove human resources through education and training both internally and externally,increase the number of certified personnel, and appropriate budget suppor