Evaluasi Sistem Akuntansi Penerimaan Dan Pengeluaran Kas (Studi Pada Koperasi Pegawai Republik Indonesia (Kp-ri) Harapan Plumpang - Tuban)

Research is aimed to understand the application of the accounting system of cash revenue and expense at KPRI Harapan Plumpang Tuban and it is implementation of internal control. Type of research is descriptive with qualitative approach. Data source includes primary and secondary. Documentation and interview with employees are conducted to obtain the expected information and data. Therefore, data collection technique includes interview, documentation and observation. Result of research indicates that the accounting system of cash revenue and expense at KPRI Harapan Plumpang Tuban is already good but there are weaknesses such as there is overlapped task in the cashier between cash function and accounting function, and the documents used for accounting system of cash expense are not printed in ordered number, absence of rotation of office employees to avoid any cooperation for cheating. By considering this result, it may be suggested that KPRI Harapan Plumpang Tuban shall (1) increase the number of staff for accounting function, (2) the documents must be printed in ordered number such that registration error or missing blank can be easily traced or quickly controlled, and (3) the organization requires to have job rotation to avoid cheating

Organizational Commitment Memperkuat Budget Participation Dengan Budgetary Slack

Budget is one of instrument of management control and as primary component of financial planning on the future. Budget have two important roles, that's in planning and control process. In order that budget processing can bring out budget which can function as planning and control instrument, mean not happened budgetary slack, so the manager center of accountability must participate (budget participation) in the budget processing. Not only required their participation in budget processing but also is needed their commitment (organization commitment) in budget execution.Base on description above, this research purpose to test effect of budget participation to budgetary slack, and to test moderate effect of organizational commitment which ability to strengthen relation between budget participation with Budgetary slack. To fulfill this research purpose, primary data applied in this research. These data analyzed by multiple regression approach through SPSS application program. Population in this research are managers of PT. PLN (Persero) Area Pelayanan dan Jaringan Surabaya Selatan, cited 23 managers. 23 managers are entirely becomes sampel of research. Result of this research indicates that : a) there is negative impact of service quality on customer satisfaction, but not significant, b) there is positive impact customer-perceived value on customer satisfaction, and c) there is positive impact customer satisfaction on customer loyalty. Detail discussion, implication and limitation of this research will be explained under consideration following

Heritage Tourism Development Model Through an Audio Visual Concept in Lokananta, Surakarta - Indonesia

Surakarta is a cultural city with many historical relics that can serve as tourism objects. One of the historical heritages which can be used as a heritage tourism in Surakarta is Lokananta. It is the first music record company in Indonesia, which was established in Surakarta in 1956. The tourism potential of Lokananta, including physical building, various types of collections as well as phonograph record, audio tape and movie industry, make it viable to be developed as a tourism object by applying a more modern concept, i.e. audio visual concept. This concept is a combination of the existing potential in Lokananta and certain space arrangement such as audio visual theater room, music room, workshop room and integrated cafe so as to put up a more interesting, attractive and modern atmosphere. This is expected to attract more potential tourists to visit Lokananta as one of the heritage tourism objects in Surakarta City. This study is a descriptive analysis of the cultural tourism development model in the city of Surakarta. The purpose of this study was to explore: i) the potential of Lokananta so as to develop it into a heritage tourism object in Surakarta, ii) the heritage tourism development model through an audio-visual concept in Lokananta. This qualitative research collected data through observation, in-depth interviews, document review and literature study. In order to determine the position of the research object competitiveness, a SWOT analysis was performed to dig out the potentials of Lokananta. In formulating the development model, the result of SWOT analysis was significantly used to design the appropriate model for Lokananta. Then the data was analyzed interactively by reviewing, reducing and examining the validity of data to generate an analytical framework that has certain significance and interpreting the data to draw conclusions.     Keywords: Heritage Tourism, Lokananta, Music, Surakart

Efektivitas Model Siklus Belajar 5E Terhadap Keterampilan Proses Sains Dan Kemampuan Berpikir Kritis Siswa

: This study aims at investigating the effectiveness of 5E Learning Cycle towards science process skill and critical thinking skill compare to the EEC (Exploration, Elaboration, Confirmation) strategy, and examining the relation between science process skill and critical thinking skill. This study was a semi-experimental study with posttest-only control group design. The population of this study was an Eight Graders of Junior High School 1 Batukliang Utara and it used simple random sampling technique. The data obtained were used test and observation sheets. Further, the data were analysed using descriptive statistics and t-test testing inferential parametric and product moment correlation. The result of this study showed: (1) students\u27science process skill is higher in 5E Learning Cycle compare to EEC, (2) students\u27 critical thinking skill is higher in 5E Learning Cycle compare to EEC, (3) students\u27science process skill is positively and significantly correlated with students critical thinking skill in 5E Learning Cycle

Pengaruh Penambahan HHO Terhadap Kinerja Dan Ionisasi Pembakaran Motor Bensin

This aim of this research was to conduct the effect of HHO which injected into the combustion chamber through the intake manifold of the gasoline four-stroke motorcycle engine. HHO is a mixture of hydrogen and oxygen was produced by water electrolysis process.The experiments were carried out by using the HHO generatorin intake manifold to produced HHO gas, which injected into the combustion chamber. The HHO gas injection was varied of 0 ml/s, 0.75 ml/s, 1.5 ml/s, 2.25 ml/s and 3 ml/s based on the engine shaft revolution (rpm). The engine shaft revolutions were also varied at 1700 rpm, 2200 rpm, 2700 rpm, 3200 rpm, 3700 rpm, and 4200 rpm. The engine performance (power output effectively, SFC, and thermal efficiency), the ionization combustion (burning voltage and burning time) and exhaust gas emissions (HC and CO) were investigated. The results show that the additionof the HHO gascould improve the performance of the gasoline four-stroke engine. The effective of power out-put and thermal efficiency increase as increase the HHO injection.The specific fuel consumption (sfc) was also decreases as increases the HHO injection. The ionization combustion much better, which the voltage products of combustion increase and combustion time decrease as increase the HHO injection. The addition of HHO gas was also improved the quality of exhaust gas emission which are reduce the content of CO and HC gases due tothe HHO enhance the combustion process. The hydrogen gas has a high diffusivity which can improve of the fuel mixing, turbulence and homogeneity. The hydrogen gas has the flamehigh faster than gasoline, therefore its decrease the burning time as increase the HHO injection

Karakteristik Pembakaran Difusi Campuran Biodiesel Minyak Jarak Pagar (Jathropha Curcas L) - Etanol/Metanol Pada Mini Glass Tube

Diffusion is a combustion which is performed on a diesel engine, biodiesel as a biofuel is used to replace fossil fuels. Many studies have looked at the effect of a mixture of biodiesel fuel-ethanolmethanol-diesel with different percentages in terms of engine performance and exhaust emissions, but have never done research on the characteristics of combustion and interface evaporation. This paper discusses how the comparison of the characteristics of the diffusion combustion mixture of biodiesel and biodiesel-ethanol-methanol in mini glass tube. The results showed that the use of biodieselethanol occurred many explosions flame and lift off than biodiesel-methanol. Biodiesel-ethanol evaporation interfaces tend to be flat because there were many explosions so that the liquid fuel out of the burner. The use of biodiesel-methanol flame produces more stable than biodiesel-ethanol

Penaksir Rasio-cum-dual Untuk Variansi Populasi Pada Sampling Acak Sederhana

This article discusses three estimators for estimating population variance in simple random sampling i.e. ratio estimator, dual ratio estimator and ratio cum dual estimator which is a review of the article of Yadav and Kadilar [Journal of Reliability and Statistical Studies, 6 (2013): 29-34]. These there estimators are all biased, and MSE (mean square error) of each estimator can be obtained. Furthermore, these MSE are compared to each other. An example is given to show the efficiencies of estimators