ANALISIS PENGENDALIAN INTERNAL PROSEDUR PEMBERIAN KREDIT KORPORASI (Studi kasus pada PT.Bank Pembangunan Daerah Jawa Timur Tbk Cabang Gresik)

Penelitian ini bertujuan mengevaluasi pelaksanaan dan keefektivan sistem pengendalian internal dalam proses pemberian kredit korporasi yang dilakukan PT. BPD Jawa Timur Cabang Gresik. Data penlitian diperoleh dari observasi, wawancara dan dokumentasi langsung dari bagian yang terkait di PT. BPD Jawa Timur Cabang Gresik. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Kelebihan penelitian ini dibanding penelitian sebelumnya yaitu adanya proses membandingkan COSO statetmen dengan kebijakan perkreditan BI tentang sistem pemberian kredit dilihat dari praktiknya. Hasil dari penelitan menunjukkan bahwa pelaksanaan sistem pengendalian intern pada proses pemberian kredit mikro oleh PT. BPD Jawa Timur Cabang Gresik melalui prosedur kredit yang sesuai dengan sistem pengendalian intern menurut COSO (The Commite Of Sponsoring Organizations) yaitu lingkungan pengendalian, penafsiran resiko, aktivitas pengendalian, informasi dan komunikasi, pemantauan, kemudian sistem pengendalian intern pada proses pemberian kredit korporasi telah ditetapkan secara efektif karena PT. Bank Jatim Cabang Gresik selain menggunakan COSO, juga menerapkan analisis 5C (Character, capacity, capital, condotional dan collateral) sesuai dengan prinsip kredit bank kovensional (sesuai dengan UU No. 10 Tahun 1998 Tentang Perbankan)

Anxiety of Final Semester Students: Mini Review

Students often experience events that may cause anxiety in the final stages of their lectures, especially at the stage of writing a thesis. Our literature review research aims to find out about anxiety in students and its prevention efforts. Approximately 80% of students who experience anxiety during thesis exams are recorded. Our literature research finds that prevention efforts are needed, including increasing individual student awareness to reduce negative thoughts and trying to focus thoughts and attention on positive things. In addition, universities need to provide adequate health facilities, including psychological assistance

Isolation and screening of potential proteolytic and amylolytic microbes from Wonorejo Mangrove forest soil, Surabaya, Indonesia

The aims of this research were to isolate and to identify the microbes that have potential amylolytic and proteolytic activities. Microbial isolation was performed on mangrove soil sample from Wonorejo, Surabaya, by plating samples on Nutrient Agar (NA), Potato Dextrose Agar (PDA), Nitrogen free bromothymol blue (Nfb), Carboxymethylcellulose (CMC), and Pikovskaya agar media. Microbial isolates obtained were grown on Bushnell Haas agar enriched with starch or milk to test production of amylase and protease enzymes. The results revealed three kinds of bacteria and six kinds of moulds that were purified and characterised. The two kinds of bacteria had NA1 and CMC1 isolate codes and the two kinds of moulds were PDA20131 and PIKOV1513, which could grow on PDA and Pikovskaya media, and were used to test their amylolytic and proteolytic activities. Results of proteolytic tests revealed that there were two microbial isolates that could produce proteases, i.e. PDA20131 and a Gram-negative rod bacteria (NA1). The isolates that produced amylases were PIKOV1513 and a Gram-negative rod bacteria capable of growing on the CMC media (CMC1)

Screening and identifying of cellulolytic bacteria from Alas Purwo National Park

This research aimed to screen and identifies cellulolytic bacteria from Alas Purwo National Park. Soil samples were taken from five points in each location by indirect sampling method. Bacteria were isolated with CMC (Carboxymethylcellulose) agar. The result had successfully obtained 16 isolates which produced cellulase. The cellulase activity index assay of bacteria used CMC agar modified with adds 1 % YME (Yeast Malt Extract) and then was incubated during one day at room temperature. Bacterial colonies were soaked with Congo red 1 % and rinsed with NaOH 10 % to visualize the halo zone formed. Three isolates with highest cellulase activity index were identified by observing the colony morphology, cell morphology, and the biochemical characters. The results of this research showed that the three highest potential isolates producing cellulase were BPA-B, BSA-D, and BPA-A with cellulase activity indexes respectively 10.67, 9.86, and 8.16. BPA-B, BSA-D, and BPA-A each have the similarity with genera Pimelobacter, Micrococcus, and Cellulomonas