301 research outputs found

    Eboni Dan Habitatnya

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    Eboni (Diospyros celebica Bakh.) merupakan komoditi primadona dari hutan Sulawesi.Dunia mengenal bahwa jenis pohon eboni hanya dapat dijumpai tumbuh di hutan-hutan Sulawesi yang masuk ke dalam wilayah Wallacea.Lingkungan merupakan syarat dari suatu kondisi ekosistem bagi pertumbuhan suatu jenis tumbuhan, jadi pengetahuan tentang habitat suatu jenis merupakan dasar bagi kegiatan pengembangan eboni.Dengan menggunakan cara \u27purposive\u27 sesuai keberadaan kelompok eboni di alam, ditemukan bahwa eboni dapat tumbuh dan berkembang optimal pada ketinggian tempat mulai dari 60 m sampai 450 m di atas permukaan laut, kemiringan 10° sampai 30°,tanah-tanah bertekstur lempung, liat dan berpasir tanpa genangan, pH tanah agak masam yaitu 6,44, tipe iklim A dengan curah hujan berkisar 2000 - 2500 mm per tahun dengan suhu rata-rata 26,6°C dan kelembaban rata-rata 93%.Eboni umumnya ditemukan hidup berasosiasi dengan jenis-jenis tumbuhan yang berasal dari famili Rubiaceae

    Seismic Attribute Analysis for Prospect Delineation in ‘TMB’ Field, Niger Delta Basin, Nigeria

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    The ‘TMB’ Field was evaluated to detect hydrocarbon prospects for the purpose of increasing production volume using seismic attribute analyses. A total of eight sand tops were correlated across the Wells and faults orientation with significant displacement were picked across the field. Three horizons (Res. E, Res. H and Res. J) were used to generate the time maps which were converted to depths by a polynomial function from Time-Depth relationship. Two of the faults are major syn-tectonic growth faults that divides the field into three Fault Blocks (FB1, FB2 and FB3). Seismic attributes (Average Energy, Root Mean Square (RMS), Sweetness and Relative Acoustic Impedance (RAI)) amplitudes were examined to identify hydrocarbon prospect in the reservoirs. An area of interest (prospect) in one of the Fault Blocks (FB3) revealed attribute amplitude responses that suggest the presence of hydrocarbon was identified. The extracted attribute from Average energy, RMS and Sweetness attributes showed high amplitudes similar to attributes obtained from areas around Well log locations (proven area). Normal curves from attribute’s histogram distributions support hydrocarbon presence in FB3. The observed prospects are vertically stacked with fault-dependent anticlinal closures that serves as trap within the FB3 fault block

    Risk and Investment Decision Making in the Technological Age: A Dialysis of Cyber Fraud Complication in Nigeria

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    Economic related risks and dirt of investment at both national and international scales have been reported in research. There is a correlation between the existence of such multi-dimensional risks and business expansion across major cultures. In view of this fact, this study engages the analysis of the effect of cyber fraud on investment decisions in Nigeria. It adopts mixed method design thus culminating into the use of few research instruments. The population of the study is divided into two and six local government areas of Lagos state, Nigeria was selected and used for data collection. It was found that investment decision in this technological era is also mitigated by the existence of risk and this trend conforms to what research have documented for all known investible environments. It is recommended that nations should do more to assuage investors the fear of losing their hard earned resources. This is expected to be achieved by promoting citizen friendly policies that will reduce the likelihood of experimenting with unlawful behaviours that are capable of inhibiting socio-economic development and this will invariably promote a favourable investment atmosphere that will spur economic growth

    Pengaruh Partisipasi Anggaran, Ketepatan Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderasi (Studi pada Pemerintah Kabupaten Jayapura)

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    The purpose of this research is to understand the influence of the participation and the budget acuracy against budget gap with a current commitment of organization as moderation variables. This kind of research is quantitative research by the use of the primary data. The research population is civil servants of SKPD in Jayapura regency. The amount of sample was 105. Method used in the study was moderated regression analysis. The results of this study found that the budgeting participation has a positive and significant impact on budget gap, while the budget accuracy can not have positive and significant impact on budget gap. Organization commitment as moderate variable cannot moderating budgeting participation and the budget accuracy to budget gap in Jayapura regency. Keywords: Budget participation, budget accuracy, budget gap, organization commitment

    Analisis Rantai Markov Untuk Mengetahui Peluang Perpindahan Merek Kartu Seluler PRA Bayar GSM (Studi Kasus Mahasiswa Fakultas Pertanian Unsrat Manado)

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    Penelitian ini bertujuan untuk mengetahui peluang perpindahan konsumen merek kartu seluler GSM ke merek kartu seluler GSM lainnya serta membuat prediksi peluang perpindahan konsumen merek kartu seluler GSM dikalangan mahasiswa pada masa yang akan datang. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui penyebaran kuesioner pada mahasiswa Fakultas Pertanian Universitas Sam Ratulangi Manado. Total sampel dalam penelitian ini adalah 87 orang mahasiswa. Berdasarkan hasil analisis Rantai Markov dengan menggunakan software QM 2.2 for window , diperoleh bahwa pada mahasiswa Fakultas Pertanian UNSRAT pengguna GSM untuk merek AS dan Simpati yang pada awal mendominasi persentase pengguna dan bahkan pada tahun-tahun berikutnya cenderung tetap mendominasi jumlah pengguna GSM. Pada tingkat kedua merek GSM IM3 dan GSM Tri yang mendominasi pengguna GSM, dimana keduanya masing-masing mencapai nilai antara 5-10% dari total pengguna.Dan selanjutnya, merek GSM XL, hanya mampu mencapai angka di bawah 5% saja.Sedangkan merek GSM Axis dan Mentari belum mampu untuk masuk pada pasar dalam populasi mahasiswa Fakultas Pertanian UNSRAT Manado.This study aims to determine the changes of consumers switching between brands of GSM and make predictions of consumer migration opportunities of each brand GSM among students in the future. The data used in the study is primary data collected through a questionnaire on the students of the Faculty of Agriculture, University of Sam Ratulangi Manado. The number of samples taken was 87 students. Based on markov chain analysis using QM 2.2 sofware for windows, found that the students of the Faculty of Agriculture UNSRAT brand GSM users AS and Simpati as a large percentage of users in early and even in later years tend to continue to dominate the numbers of GSM users. On the second level brand GSM users IM3 and Tri dominating users, where each of them reaches a value between 5-10% of the total users. The next brand GSM XL, only able to reach below 5%. While the brand GSM Axis and Mentari has not been able to enter the market in the agriculture faculty of the college population University of Sam Ratulangi Manado

    Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Pemerintah Provinsi Papua

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    The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression. The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements. Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report

    PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kota Jayapura)

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    This study aims to determine: (1) The effect of financial management on the performance of local government, as well as (2) The effect of the financial accounting system on the performance of local government areas. This type of research is causative with the population were all working units (OPD) at Jayapura City, using 34 samples obtained with different educational backgrounds. The data collection method was used a questionnaire. By using multiple regression analysis tool such as SPSSversion 16. The result shows that: (1) financial management has a negative significant effect on the performance of local government, and (2) financial accounting system area has positive significant effect on the performance of local government

    PERFORMA LAPORAN KEUANGAN SEBAGAI DETEKSI DINI PERFORMA PERUSAHAAN

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    Secara prinsip, laporaan keuaangan dapat menyampaikan informasi keuangan yang akurat tentang kondisi suatu perusahaanr dimana data keuangan ini dapat digunakan oleh para piihak yang berkepentiingan sebagai rujukan pertimbangan untuk pengambilan suaatu keputuusan strategi bagi pengembangan keputusan. Bentuk dari laaporan keuaangan wajib ditatah sesuai dengan aturan Standar Akuntaansi Keuangan (Mulyadi 1992). Arti dari financial statement menurut Taylor (2004) adalah : Laporan keuangan meliputi balance sheet and income statement dan laporaan perubahan kondisi keuangan perusahaan serta record ïŹnancial statement Agar income statement bisa memberikan gambaran Iebih speciïŹc dan lebih terimci, perubahan dan perkernbangan yang di alamii perusaahaan dari waktu ke waktu, sangat di haarapkan setiap perusaahaan dapat menyusun laporan keuangannya secara komperhensif sekurang-kurangnya 3 tahun terakhir. Mulyadi (1992), menyatakan bahwa "tujuan umum laporan keuangan dapat dinyatakan sebagai berikut, agar dapat menyampaikan laporan keuangan yang dapat dipertanggungjawabkan mengenai aktiva dan passiva dan kondisi modal perusahaan secara keseluruhan". Penyampaian laporan kondisi keuangan yang dapat dipertanggungjawabkan tentang rekondisi aktiva perusahaan yang mucul dari aktivitas usaha untuk memperoleh keuntungan. Penyampaian informasi laporan keuangan untuk dapat membantu para pengguna, untuk memperkirakan potensi perusahaan untuk menghasilkan keuntungan. Penyampaian haI-hal yang urgently lainnya perihal rekondisi dalam aktiva dan pasiva (neraca) perusahaan, seperti halnya informasi activity permodalan, biaya dan penanaman modal berupa investasi. Menyampaikan informasi sebanyak mungkin yang terafiliasi dengan laporaan keuaangan, seperti penyampaian data mengenai kebiijakan akuntaansi yang ter-update

    Strategi Meningkatkan Kualitas Layanan Melalui Digitaliasi Jasa Perbankan Di PT. Bank Negara Indonesia (Persero) Tbk. Kantor Pusat Jakarta Pusat

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    Strategi meningkatkan kualitas layanan melalui digitalisasi jasa merupakan suatu strategi yang digunakan suatu perusahaan untuk pengembangan layanan yang berbasisi digital untuk menjawab kebutuhan konsumen yang semakin digital. Demikian juga dengan bisnis perbankan yang terus melakukan inovasi untuk meningkatkan kualitas layanannya. Digitalisasi layanan jasa perbankan merupakan salah satu strategi yang dapat menjawab permasalah yang terjadi dalam hal peningkatan kualitas layanan perbankan. PT. Bank Negara Indonesia Jakarta Pusat telah mengimplemtasikan digitalisasi layanan jasa terhitung 3 (tiga) tahun terakhir. Terlihat dari laporan tahunan dan wawancara internal, Bank Negara Indonesia telah mencapai target kinerja yang baik. Akan tetapi, beberapa kendala yang dihadapi dalam implementasi strategi digitalisasi layanan jasa seperti legacy sistem IT, budaya kerja yang belum digital dan koordinasi yang kurang baik antar divisi internal BNI. Beberapa hal tersebut perlu diperhatikan lebih serius guna mencapai visi dan misi PT. Bank Negara Indonesia

    Faktor-faktor yang Mempengaruhi Kemandirian Daerah Kabupaten Teluk Bintuni Tahun 2010-2015

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    Economic development is an attempt to support one of national priorities, namely accelerate economic recovery and strengthen the sustainable economic development system based on the people\u27s system. These priorities determination base on issue and facing challenges and the policy in economic development in short term and medium term as well (Propenas 2012-2014). This study attempts to analyze the fiscal dependency level of Teluk Bintuni regency with the central government viewed from local fiscal decentralization degrees. Second, to analyze the influence of vehicle taxes on local revenue, which is regional potency to develop local fiscal independency. This research uses secondary data (time series) from year 2010 to 2014. This data analyzed in linear regression. Based on the calculation the transfer variable (x1) shows calculated t of 3,659; the number of vehicles wheels 4 or more (x2) shows calculated t of 3,595; the number of vehicles wheels 2 (x3) shows calculated t of 4,140; and regional investment (x4) shows calculated t of 4,595; with the significance level smaller than 0,05 so it can be concluded that the variables partially free and significant impact on the local revenue Teluk Bintuni regency. The f value of 23,468 (23,468 > 9,12) with the significance of 0,000 ( 0,000 < 0,05 ) that can be concluded that four independent variables which are the transfer, the number of vehicles wheels 4 or more, the number of vehicles wheels 2, and investment, together affecting the local revenue of Teluk Bintuni regency. Local revenue Teluk Bintuni regency can be explained by variation of the four independent variables: the transfer, the number of vehicles wheels 4 or more, the number of vehicles wheels 2, and local investment of 96,9 percent. Keyword: regional independency, tax, retribution, gross domestic regional produc
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