Kapabilitas Dinamis, Implementasi Sistem Akuntansi Pemerintahan dan Kualitas Laporan Keuangan SKPD (Studi pada Pemerintah Kabupaten Kediri)

Penelitian ini bertujuan untuk menguji pengaruh konstruk kapabilitas dinamis organisasi dan kontribusi masing-masing dimensinya terhadap implementasi Sistem Akun­tansi Pemerintahan (SAP) berbasis akrual dan dampak implementasi SAP terhadap kuali­tas laporan keuangan yang dihasilkan Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Kediri. Dimensi kapabilitas dinamis yang digunakan dalam penelitian ini meliputi kapa­bilitas penginderaan, kapabilitas belajar, kapabilitas integrasi, dan kapabilitas koor­dinasi. Metode penelitian yang digunakan adalah penelitian kuantitatif-eksplanatif dengan sasaran penelitian meliputi para Pejabat Penatausaha Keuangan (PPK) dan pegawai yang mem­bantu PPK secara langsung dalam pekerjaan akuntansi SKPD. Survei dilaksanakan pada 32 SKPD dan datanya dianalisis secara statistik dengan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa konstruk kapabilitas dinamis berpengaruh terhadap implementasi SAP. Dimensi yang paling berkontribusi dalam membentuk kapa­bilitas dinamis adalah kapabilitas integrasi yang kemudian disusul dengan kapabilitas koordinasi, kapabilitas belajar, dan kapabilitas penginderaan. Penelitian juga membuktikan bahwa implementasi SAP berpengaruh terhadap kualitas laporan keuangan

Hubungan antara Corporate Social Responsibility dan Kinerja Keuangan Industri Keuangan Syariah di Indonesia

The aim of this study is to analyze the influence of CSR Disclosure on financial performance of companies in the next year. Financial Performance ratios which are used in this study are ROA and ROE. The population consists of all Islamic based companies which are included in Islamic Financial Industry, such as Islamic Financing Companies, Islamic Insurance Company, and Islamic Banking. The sampling method is puposive sampling and the finale amounts of the sample are 11 Islamic Bankings and 1 Islamic Financing Company. Linear Regression is used in this study in order to analyze the data. The results of this study indicate that CSR Disclosure has positively significant influence on ROE. On the other hand, CSR Disclosure doesn't have a significant influence on ROA

Nutrient intakes and nutritional status of children of Samin indigenous people in Indonesia

Undernutrition is still a problem in the world. In Indonesia, the problem of undernutrition is high especially underweight, stunting and wasting among children under five years old. Some indigenous people usually have lower economical levels, educational levels and health status compared to the rest of the population and as a result indigenous people are usually prone to malnutrition. Samin is one example of indigenous people in Indonesia. The main objective of this study was to compare nutrient intakes and nutritional status of children under five years in Closed and Opened Samin indigenous people in Indonesia. Closed Samin people tend to hold on to their culture firmly and are less receptive to some government programs, while Opened Samin tend to be more receptive to government programs. This was a cross-sectional study design. Participants were selected by snowball sampling technique; 120 households with children under five years were selected. Food consumption of the children was collected through direct interviews using 1x24 hours recall procedure. Nutritional status was assessed by weighing the children’s body weights. Children’s anthropometric data were analyzed using the WHO Anthro Plus software. T-test and Mann-Whitney were used to analyze the difference between groups. The study showed that nutrient intakes (energy, protein, vitamin A, iron and calcium) of children in Closed Samin were significantly lower than those in Opened Samin (p<0.05). The vitamin C intake of both groups was not significantly different (p>0.05). The mean of energy, vitamin C and calcium intake in both groups did not meet Indonesian Recommended Dietary Allowances (RDA). Based on the RDA reference, protein and vitamin A adequacy of children in Closed Samin and Opened Samin were sufficient. Iron adequacy was different in Closed Samin classified as inadequate, whereas Opened Samin was normal. The prevalence of underweight in Closed Samin was 49%, while in Opened Samin it was 21%. The weight-for-age Z-score (WAZ) of children in both groups showed significant differences (p=0.006) with mean z-score -1.8±1.4 for Closed Samin and -1.1±1.4 for Opened Samin. In conclusion, the mean of nutrient intakes and nutritional status of children in Opened Samin was higher than Closed Samin. That was due to the household economic levels and maternal nutritional knowledge, which was also higher in Opened Samin. The local government must find the best approach in resolving problems related to child nutrition of Closed Samin indigenous people and be more active to encourage participation in government programs

Analisis Sistem Informasi Geografis Untuk Bencana Gempa Bumi Terintegrasi Di Daerah Istimewa YOGYAKARTA

Information system needs to support the release of the more disasters threats, and the more analysis has been used to solve the problem of disaster. The development of the software in this case a disaster information system is very fast, and always there is a change or a change in the standardization and based on user needs.Handling of disasters should be in accordance with existing regulations, as well as the mechanism of the use of information systems. Assessment of disaster information system can be done using some evaluation and design accordingly.Geographic Information Systems in helping the disaster relief efforts of the city, with some analysis of the evaluation include system analysis, System Feasibility Analysis, Needs Analysis, and Economic Analysis. System design refers to the method by developing UML Use Case Diagram, Definitions actor, Definition of Use Case, Use Case Scenario, Activity Diagram, and Interface Design. In general, geographic information systems in helping the handling of the earthquake in Yogyakarta is to determine and compile data that are spatially and be able to follow the rules established disaster management

Evaluasi Sumber Daya Teknologi Informasi Di Smk Negeri 3 Magelang

Penggunaan TI pada sekolah terutama SMK dapat memberian banyak keuntungan bagi sekolah tersebut. SMK Negeri 3 Magelang adalah sekolah yang berembang ditengah persaingan SMK yang ada di Magelang. Dengan meningkatnya peran TI maka investasi dibidang TI semakin besar dan kompleks penggunaannya. Oleh karena itu dibutuhkan suatu pengaturan sumber daya TI yang sesuai dengan kebutuhan masing-masing organisasinya khususnya pada sumber daya manusianya dengan menggunakan FrameworkCobit sebegai alat evaluasi.Hal ini diharapkan nantinya TI harus berbanding lurus dengan investasi yang dikeluarkan oleh organisasi. Organisasi yang sukses adalah yang terbukti mampu mengelola dan mengimplementasikan teknologi dalam kegiatannya sumber dayanya serta mampu mengelola kebutuhan sumber daya manusia di dalam organisas

Sistem Informasi Penilaian Kinerja Dosen Di AMIKOM Cipta Darma Surakarta

Lecturer is one of the main components in a college. The enhancement of lecturer quality influences the quality enhancement of a college. To upgrade the quality of lecturer, AMIKOM CIPTA DARMA Surakarta performs evaluations to the performance of lecturer. The evaluations are still bounded on student satisfaction value toward lecturer's performance in class and have not yet converge with the 'triad of College'. The evaluation processes are still manual and there are no particular application that handled these lecturer performance evaluation. The purpose of this research is to establish a prototype of information system of lecturer performance evaluation based on 'Triad of College' aspect by using Balanced Scorecard method. The stage is began by arrange the Balanced Scorecard to evaluate the lecturer's performance up to establish the prototype of information system based on the arrangement outcomes of Balance Scorecard . The outcome of this research is prototype of information system of lecturer's performance evaluation refer to 'Triad of College' within 21 key performance indicators. By the existance of this prototype as well ease the performance evaluation process and the making of periodical performance evaluation report

Efikasi Pemberian Ekstrak Temulawak (Curcuma Xanthorrhiza Roxb) Dan Multivitamin Mineral Terhadap Penurunan Kadar Asam Laktat Darah Atlet

Heavy exercise can increase free radicals. The imbalance of the body's natural antioxidant ability can cause oxidative stress and enhance blood lactic acid levels. The body requires exogenous antioxidants to meet antioxidant requirements against free radicals. Temulawak has antioxidant effects.This study examined the effect of temulawak extract and multivitamin-mineral supplements to decrease lactic acid levels in the blood plasma. This experimental design was a double-blind randomized controlled trial by recruited 35 football athletes of PPLP Salatiga, Central Java. We divided group treatment in to five, namely group I: placebo, group II : temulawak extract contains curcumin (TECC) 250 mg/day, group III: TECC 500 mg/day, group IV: TECC 750 mg/day, group V: multivitamin-mineral (MVM) capsules/day contained beta carotene (5000 IU); vitamin E (200 IU); vitamin C (500 mg); Zn (15 mg); and selenium (50 mcg). Capsules had been given for 17 days. The TECC 250 mg, placebo, and MVM groups increased its lactic acid level respectively were 0.24 ± 0.30 mmol/L, 0.30 ± 0.69 mmol /L, and 0.40 ± 1.34 mmol/L. The TECC 500 mg, MVM and TECC 750 mg groups declined its lactic acid level respectively were -0.04 ± 0.55 mmol/L, -0.40 ± 1.34 mmol/L and -0.80 ± 0.73 mmol/L. Ancova statistical test showed that decreased of lactic acid levels after intervention (adjusted) was influenced by levels of lactic acid and variations of treatment (p <0.05). Post-hoc test LSD, showed that decreased of lactic acid levels (adjusted) on TECC 750 mg group was lower than curcumin content of 250 mg, and 500 mg (p<0.05), while within MVM were not significantly different (p>0.05). The TECC 750 mg group was the best for decreasing lactic acid levels of athlete