Pengaruh Faktor Keperilakuan Organisasi terhadap Implementasi Sistem Akuntansi Keuangan Daerah pada Satuan Kerja Perangkat Daerah Kabupaten Bengkalis

This study aims to determine how much influence superiors support, clarity of purpose and training on the implementation of regional financial accounting systems in the work unit of Bengkalis regency. The type of data from this study is quantitative descriptive using primary and secondary data. The data analysis technique used is multiple linear regression. The results of this study are the influence of organizational behavioral factors with a percentage value of 0.677 or 67.7% and the remaining 32.3% is influenced by other variables, namely the Regional Supervision Agency, internal control system, and organizational culture. This research is the latest research in Bengkalis Regency and can be a reference for further research

Effects of Solder Temperature on Pin Through-Hole during Wave Soldering: Thermal-Fluid Structure Interaction Analysis

An efficient simulation technique was proposed to examine the thermal-fluid structure interaction in the effects of solder temperature on pin through-hole during wave soldering. This study investigated the capillary flow behavior as well as the displacement, temperature distribution, and von Mises stress of a pin passed through a solder material. A single pin throughhole connector mounted on a printed circuit board (PCB) was simulated using a 3D model solved by FLUENT. The ABAQUS solver was employed to analyze the pin structure at solder temperatures of 456.15 K (183∘C)

Disease Conditions in Farm and Smallholder Buffaloes of Serdang, Malaysia

Analysis of records revealed that there were no significant differences in the number of disease Conditions between buffaloes of the smallholders and Universiti Pertanian Malaysia (UPM) farm, and between the calves and adult buffaloes of both groups. Significant differences were, however, observed on the type of disease conditions involved. The differences were probably associated with the system of management

Alih Teknologi Pembuatan Teropong Bintang Sederhana Untuk Keperluan Ru'yatul Hilal Bagi Remaja Masjid

Kegiatan Pengabdian Kepada Masyarakat (PKM) Program Penerapan IPTEKS yang berjudul “Alih Teknologi Pembuatan Teropong Bintang Sederhana untuk Keperluan Ru'yatul Hilal bagi Remaja Masjid” telah dilakukan di Masjid Baitussalam Desa Kebarongan, Kecamatan Kemranjen, Kabupaten Banyumas. Tujuan kegiatan adalah melakukan alih teknologi teknis pembuatan teropong bintang sederhana bagi Remaja Masjid. Metode yang digunakan dalam kegiatan ini adalah ceramah, diskusi, dan praktek. Setelah dilakukan alih teknologi, sebagian besar peserta memberikan respons positif terhadap kegiatan PKM ini dan terdapat keinginan cukup kuat untuk menerapkan dan menyebarluaskan. Indeks capaian rata-rata keberhasilan kegiatan ini berdasarkan monitoring menggunakan kuisioner adalah 78,69%, dengan indeks capaian tertinggi 96,43% dan indeks capaian terendah 60,71%. Tingkat pemahaman peserta kegiatan PKM terhadap materi alih teknologi dan sosialisasi yang diberikan cukup optimal. Hal ini terlihat dari hasil rekapitulasi nilai pre-test maupun post-test, dimana nilai rata-rata pre-test adalah 4,95, sedangkan nilai rata-rata post-test adalah 7,86. Berdasarkan nilai-nilai yang diperoleh tersebut, terdapat kenaikan nilai pre-test ke post-test sebesar 58,58% yang menunjukkan bahwa penyerapan materi PKM oleh peserta sesuai dengan yang diharapka

On the biology and bioacoustic characteristic of spotted catfish arius maculatus (Thunberg 1792) from the Malaysian Estuary.

Estuaries of Matang mangrove reserves in Perak provide an ideal habitat for Arius maculatus population. Results of our survey showed that most of the fish species caught were in their sub-adult stages with size ranged between 11 – 21 cm SL as shown in length frequency analysis. The relative growth condition of the fish population was allometrically negative with “b” value < 3.0 (W = 0.040L2.78) respectively. Study on reproductive biology of the species showed that almost half of the specimens caught were comprised of maturing males and female’s gonad development attained stage II – III. Stomach content analysis demonstrated that A. maculatus was an excellent benthic feeder in muddy water environment. Three major food items have been listed and dominated by zoobenthos and benthic crustacean. Meanwhile bioacoustic study showed that the fish produced a distinct sound resulted from stridulation of pectoral fins. The roles played by Matang mangrove systems as an integral breeding and nursery ground for this particular species was also discussed

Power-dependent nonlinear optical behaviours of ponceau bs chromophore at 532 nm via z-scan technique

This paper reports on the power-dependent nonlinear optical (NLO) attributes for both nonlinear refractive index, n2 and nonlinear absorption coefficient, β of Ponceau BS (PBS) chromophore, a synthetic organic compound that falls under azo family. Single-beam Z-scan technique was utilized for the nonlinear measurement. Dominant absorption peak is observed in the visible region due to the high conjugation of diazene functional group absorption. The existence of vital vibrational bonds e.g. the azo bond (1576 cm−1) was confirmed via Fourier Transform Infrared Spectroscopy (FTIR). The intermolecular charge transfer (ICT) of delocalized electrons is responsible for the quick nonlinear response of the sample under intense laser excitation. Response from the closed and open aperture Z-scan technique indicates that PBS chromophore exhibits self-defocusing effects with negative sign of n2 and reverse saturable absorption (RSA) in the order of 10−9 and 10−4 respectively. The real and imaginary components of third order susceptibility, χ3 are relatively high in the order of 10−8 and 10-5 respectively under different laser powers (0.12, 0.14, 0.16, 0.18 & 0.20 W). In short, PBS chromophore shows promising features and can be considered as a potential candidate for various NLO applications under low-power laser operation

The Influence of Exogenous Hormone on the Flowering and Fruiting of Strawberry (Fragaria x ananassa Duch)

The influence the exogenous hormone on flowering and fruiting of strawberry was conducted at the Malaysian Agricultural Research and Development Institute (MARDI) station in Cameron Highlands. Factorial experiment with three replications was designed in randomized completed block design (RCBD) where two factors, cultivars and exogenous hormone were used. Two strawberry cultivars, Camarosa and Camaroga cvs., were grown under green house and treated with 0 and 50 ppm of auxin (IBA), gibberellins acid (GA3) or cytokinin (6-BA) either singly or in combination by foliage application. The results showed that, there are significant different between the mean of flowering parameter, percentage of fruit set and average of fruit weight among the two cultivars. The result also showed that the number of the flowers per plant was greatly increased by about 138% comparing with the control plants when treated with 50 ppm GA3. 6-BA and IBA shows an antagonized effect on the role of GA3 in producing the flowers. The percentage of fruits set had increased by about 97.24 % and 81.5 % after treated with IBA and GA3, respectively. Combined application of GA3+6BA had increased the fruit weight by 33.85% compared with the control plants. The result also indicated that these two cultivars of strawberry response differently to the exogenous hormones in the producing flowers and fruits. The first bud of the plant treated with IBA+6-BA formed to flower as compared with the plants treated with GA3. The result obtained from of the present study could be used to control the flowering and fruiting of strawberry. Keywords: Strawberry, exogenous hormone, flowering, fruiting