Analisis Modal Kerja dan Profitabilitas pada PT. Wahana Sumber Lestari Samarinda di Samarinda

This study aimed to calculate and test the amount of working capital and profitability on PT. Wahana Sumber Lestari Samarinda. The problem in this study is “"Is the increase in working capital in PT. Wahana Sumber Lestari Samarinda can increase profitability growth ?” Working capital is the total funds needed to generate income for the year or functional working capital or functional concepts. Profitability of a company shows a comparison between the earnings or capital assets that generate such profits, in other words, profitability is the ability of a company to generate profit for a certain period.Based on the analysis, working capital turnover at PT. Wahana Sumber Lestari Samarinda in 2009 only 2.5 times, in 2010 (2.8 times), in 2011 (2.9 times) and 2012 (2.6 times). Working capital turnover increased in 2010 and 2011 while in 2012 the working capital turnover has decreased. Overall value of working capital turnover is still below average that is 6 times the industry average or 60 days. The slow turnaround in the company's working capital caused by too much cash, inventory buildup and slow withdrawal of receivables.Profitability ratio in PT. Wahana Sumber Lestari Samarinda rides between 2009 and 2012 looks very volatile. Net Profit Margin, Return On Investment, Return On Equity, Growth Net Profit Margin, Return on Equity and Growth Growth Return On Investment had increased in 2010 then in 2011 and 2012 decreased. The decrease in 2011 and 2012 occurred because of decreased sales so little impact on net income. Despite an increase in 2010 than in 2009 but still below the value of the resulting average - the industry average is 20% net profit margin, return on investment 30% and 40% Return On Equity. (Kasmir, 2011:208). Profitability becomes a thing that is more important than just knowing the company earned net income

Gender-Based Health Disorders in End-Stage Renal Disease Patients in the Hospital Elmarj City of Libya

End-stage renal disease is the last stage of chronic kidney disease, hence a dangerous disease and poses many problems for the patients. The aim of this study was to analyze the risk factors for end-stage renal disease in Elmarj, Libya. Data was collected by distributing questionnaires to the respondents. The questionnaire was a set of written questions used to obtain information from respondents, be it their personal statements or things that they knew. The questionnaires were distributed to the respondents in person; the researchers distributed questionnaires to the respondents. The aim of this research is to determine the risk factors associated with ESRD (hypertension, DM, urinary tract infection, urinary tract stone, and obesity) among patients with ESRD the hospital Elmarj City Libya. This can be seen as the descriptive risk factors

Listening to Unheard Voices: Exploring Salespeople’s Perspective on The Value of Corporate Heritage

Purpose This study aims to examine salespeople’s perspectives on the value of corporate heritage to relationship selling and the issue of trust in personal selling situations in the context of emerging markets. Design/methodology/approach An interpretive approach was adopted, and 16 semi-structured interviews were conducted with senior salespeople in heritage institutions operating in Jordan. Findings This study reveals that corporate heritage is a valuable organizational resource for relationship selling. Reflecting the values of “trust” and “affinity,” corporate heritage confers trust to salespeople and their products in personal selling situations. Sales managers are advised to use corporate heritage to strengthen sales activities and empower salespeople. Originality/value While previous research has explained the significance of corporate heritage to relationship marketing, the significance of corporate heritage to relationship selling and the issue of trust in personal selling situations remain unexplored. Jordan represents a context that has been largely neglected despite being typical of the corporate heritage phenomenon

Pengaruh Penggunaan Pankreas Sapi Dan Dua Jenis Bahan Penyamak Terhadap Kualitas Fisik Kulit Skrotum Kambing

The pancreas of cow was applied as bating agent for wet-salted scrotum skins of goat. The bated skins were then applied with vetetable tanning, chrome-agent and the combination of both agents. The tanned skins were analyzed their tensile strength and elasticity. The results showed that there were significant differencis on those parameters. The tensile strength and elasticity of chrome tanned, vegetable tanned, and the combination of chrome and vegetable tanned-skins were 107,75 kg/cm2 and 100,5%; 56,83 kg/cm2 and 27,83 %; and 52,28 kg/cm2 and 55,67% respectively. The tensile strength and elasticity of tanned skins indicated a tendency to increase when the concentration of cow pancreas was increased up to 1.5 % and decreased when the concentration reaches 2 % for chrome tanned skins

Characterisation of hidden objects in electrical impedance tomography using adaptive boundary elements

Electromagnetic inverse problems involve determining the location and identifying the shape and parameters of hidden conducting objects. Low-frequency, low-conductivity applications, range from geophysical applications, such as electric resistivity imaging (ERI), including groundwater detection or minerals and oil identification, to medical imaging problems using electrical impedance tomography (EIT). EIT consists of finding the conductivity contrast between an anomaly and a healthy tissue from voltage measurements around the patient body. For EIT, the perturbed electrical potential field (which is related to the voltage measurements) can be described by an asymptotic expansion as the size of an isolated inclusion goes to 0, which the leading order term separating into the gradient of a free-space Green's function, the gradient of the background potential field at the position of the object and the polarization tensor. In this work, we present an adaptive boundary element mesh algorithm to compute the polarization tensor accurately using BEM++. Moreover, the relationship of the computational discretisation of the object is investigated through a series of numerical experiments

Implementasi Pendidikan Karakter Terintegrasi dalam Kegiatan Pembelajaran pada Smk Jurusan Bangunan di Daerah Istimewa YOGYAKARTA

The purposes of this research are to (1) identify the character values which are developed and integratedin the learning process, (2) reveal teachers' learning strategy and its evaluation in integrating character values inthe learning process, and (3) identify the obstacels among vocational high school teachers of Building departmentin integrating character values.This study belongs to descriptive-evaluative research which was conducted through 8 state vocational highschools of Building department in Special Region of Yogyakarta. This research was under the umbrella theme from3 studies of the students of Civil Engineering Education and Planning Department, Faculty of Engineering UNY.The research participants were the teachers who taught the subjects of normative skills, vocational theory, andvocational practicum in Building Department of Vocational High Schools. Data collection techniques were usingquestionnaire, interview and documentation. Instrument validation was conducted by content validation. Dataanalysis technique was using descriptive analysis for both quantitative and qualitative method.The result of the research showed that (1) character values was developed differently through integrationthe learning process in the subjects of normative skills, vocational theory, and vocational practicum but most ofthem were not written in syllabus or lesson plan, (2) most of the learning strategies were generally conventionalones, which were not not written in syllabus or lesson plan as well as in the learning scenario, (3) the evaluationof character education was the weakest aspect from the implementation of integrated character education onlearning process because it had not conducted appropriately yet with the integrated character values, and (4) theteacher obstacles in implementing integrated character values were especially related to the teachers' low abilityin designing, implementing, and evaluating the learning process of developed cha

A comparison of RFID and visual ear tag retention in dairy cattle in Malaysia

Animal identification is a basic tool to identify animals for all activities including for farm management. Electronic ear tag using radio frequency identification (RFID) technology has been newly introduced in the dairy population. The objective of this study was to evaluate the retention of RFID and visual ear tag of various brands in dairy cattle in Malaysia. A field trial was carried out on 102 dairy cattle to assess the retention of four brands of RFID tags (Allflex, Cybortra, TSG and Ecosensa) and three brands of visual ear tags (Allflex, Cybortra, and Ecosensa). The presence or lost of the tag was evaluated every three month for one year. Cybortra RFID tag and Allflex visual ear tag have the highest percentage of tag retention at 81.5 and 96.1%, respectively when compared to other brands. The percentage of cattle that lost both of its tag (RFID and visual ear tag) was low at 3.7% for Cybortra brand and 0.0% for Allflex brand. Whereas, the percentage of cattle that lost its single identification was highest (45.5%) for TSG RFID tag. Severe ear necrosis was observed to be one of the reasons that influence the tag lost. Cattle with two identifications was found to be traced more efficiently compared to the cattle with single identification