Analisis Pemahaman Masyarakat Terhadap Minat Menggunakan Produk Bagi Hasil Bank Syariah Dengan Preferensi Resiko Individu Sebagai Variabel Permoderasi

Penelitian ini bertujuan untuk mengetahui dan menganalisis hubungan pemahaman masyarakat Kota Cirebon mengenai bank syariah terhadap minat menggunakan produk bagi hasil bank syariah dan menganalisis hubungan pemahaman masyarakat Kota Cirebon mengenai bank syariah terhadap minat menggunakan produk bagi hasil bank syariah dengan dimoderasi oleh preferensi risiko individu. Metode penelitian yang digunakan dalam penelitian ini adalah metode survey dengan alat analisis regresi interaksi atau MRA (moderated regression analysis), dengan menggunakan MRA penelitian ini bermaksud mengetahui besarnya pengaruh variabel moderating dalam memoderasi hubungan antara variabel bebas dengan variabel terikat. Pengujian dilakukan dengan meregresikan selisih mutlak variabel bebas terstandardisasi dengan variabel yang dihipotesiskan sebagai variabel moderasi terstandardisasi. Hasil penelitian ini menunjukkan bahwa Pemahaman masyarakat berpengaruh positif dan signifikan terhadap Minat menggunakan produk bagi hasil bank syariah, demikian pula Preferensi Resiko Individu, memberikan pengaruh signifikan terhadap Minat menggunakan produk bagi hasil bank syariah. Namun variabel Preferensi resiko individu tidak memoderasi secara signifikan hubungan antara Pemahaman terhadap Minat atau variabel moderat tidak mempengaruhi hubungan Pemahaman dengan Minat menggunakan produk bagi hasil Bank Syariah. Kata kunci: Minat, Pemahaman, Bank Syariah, Sistem Bagi Hasil, Preferensi, Risiko

Penerapan Penyusunan Laporan Keuangan Yayasan Berdasarkan PSAK 45

AbstractNonprofit organizations in Indonesia today have not prioritized financial management systems in accordance with applicable standards, but still tend to emphasize the quality of program priorities. Whereas the financial statements which are the result of the financial management system are the tools of accountability for the management of resources managed by management, and are used as a means of controlling and evaluating managerial and organizational performance. The purpose of this study is to apply financial accounting standards for non-profit organizations in Indonesia based on Statement of Financial Accounting Standards (PSAK) No. 45. This research uses descriptive - qualitative method, which is a method that is carried out by collecting data, and analyzing data to get a clear picture of the problems or phenomenon. The data collection techniques in this study are field surveys, unstructured interviews and literature studies. This study provides solutions, recommendations and directions for the preparation of the Financial Report of the Hajjah Roestilah Foundation, so this study will create a new shape of Hajjah Roestilah’s Financial Statements that are in accordance with the provisions stipulated in the Statement of Financial Accounting Standards (PSAK) No. 45. The expected final result of this study is a new financial statements that can be used as an accurate source of information for decision makers.Keywords: Non-profit organization, PSAK No. 45, financial statements, accountability AbstrakOrganisasi nirlaba di Indonesia dewasa ini belum memprioritaskan sistem pengelolaan keuangan sesuai dengan standar yang berlaku,namun masih mengedepankan terhadap prioritas keunggulan program yang dijalankan. Padahal laporan keuangan yang merupakan hasil dari sistem pengelolaan keuangan merupakan alat pertanggungjawaban atas pengelolaan sumber daya yang dikelola oleh manajemen, dan digunakan sebagai alat pengendali serta sebagai alat evaluasi kinerja manajerial dan organisasi. Tujuan dari penelitian ini adalah untukmenerapkan standar akuntansi keuangan yang berlaku pada organisasi nirlaba sejalan dengan PSAK No. 45. Penelitian menggunakan metode deskriptif–kualitatif yaitu metode yang dilakukan dengan cara mengumpulkan data-data, serta menganalisa data yang nantinya akan memperoleh kejelasan mengenai permasalah yang diteliti. Tehnik pengumpulan data dalam penelitian ini menggunakan survei lapangan,wawancara tidak tersruktur dan studi kepustakaan. Penelitian ini memberikan solusi, rekomendasi serta arahan terhadap  penyusunan Laporan Keuangan Yayasan Hajjah Roestilah, agar Laporan Keuangan tersebut sesuai dengan ketentuan yang tertuang di PSAK No. 45, sehingga Laporan keuangan tersebut dapat digunakan sebagai sumber informasi yang akurat bagi para pengambil keputusan.Kata kunci: Organisasi nirlaba, PSAK No. 45, laporan keuangan, pertanggungjawaba

Trend of fatal poisoning in Kanpur: a two year autopsy based study

Background: Kanpur is not only the biggest city of the Uttar Pradesh but also 9th most populated city of the India and is the main centre of commercial and industrial activities. Kanpur is situated at the bank of holy river Ganga. It is very crowded city and facing the problems of population influx from neighboring towns and villages. Apart from fame for industry, Kanpur lies between two rivers Ganga and Pandu. The land of Kanpur district is plain and fertile with Cultivable Barren Land 185480 Hectare. Kanpur is an only notified metropolitan area by UP Government under Code of Criminal Procedure 1973, and therefore has a Chief Metropolitan Magistrate. Poisoning is an important public health issue in India and worldwide. The present study is aimed to assess the epidemiological variables of fatal poisonings in Kanpur.Methods: All medico legal autopsies of the city were conducted in the GSVM Medical College mortuary, Kanpur. During the study period, 582 cases of fatal poisoning were autopsied. Only autopsies with confirmed diagnosis of poisoning were included in this prospective study.Results: A total of 7648 medico legal autopsies were performed at the aforementioned centre. Poisoning deaths comprised 582 cases (7.6%) of the total autopsies conducted during the study period.Conclusions: Suicidal poisoning is accountable for majority of poisoning deaths in India. Societies at large owe a collective responsibility to this manner of death and mere condemnation or sympathy is not sufficient to curb these avoidable deaths

Extending networks with podcasting in the Caribbean

The Trinidad and Tobago Computer Society uses podcasts to keep their members informed of the latest local technology storie

Experimental investigation on aluminium composite surface machined by electrical discharge machining process using response surface methodology / R. Rajesh and M. Dev Anand

industry. Nowadays there is a critical need for cost-effective machining processes for this material. Not much work has been reported for machining of Aluminum based composite with Electrical Discharge Machining (EDM) process. In this work, an attempt has been made to model the machinability evaluation through the Response Surface Methodology (RSM) while machining of Al-10% SiCp Metal Matrix Composite (MMC) was manufactured through stir casting method. The experimental results obtained aims at the selection of optimal machining conditions for EDM of Aluminum based MMC. The work piece material has been cleverly considered as control factor along with the combined effect of six controllable input variables and its effect on the surface roughness has been investigated with the minimum number of experiments. Analysis of variance is performed to get contribution of each parameter on the performance characteristics and it was observed that the discharge current is the significant process parameter that affects the EDM robustness. The contour plots were generated to study the effect of process parameters as well as their interactions. The experimental analysis for the optimal setting shows that there is considerable improvement in the process. The application of this technique converts the response variable to a single response process parameters which are optimized using Box Behnken based approach RSM and thus simplifies the optimization procedure. Result of confirmation experiments shows that the established mathematical models can predict the output response which satisfy the real requirement in practice

Le podcasting au service des réseaux dans les Caraïbes

Les membres de la TTCS (Trinidad and Tobago Computer Society) qui ne peuvent pas toujours assister aux réunions de cette organisation peuvent tout de même suivre les débats en cours en écoutant les podcasts préparés à cet effet par ce réseau caribéen

Acute pancreatitis and subdural haematoma in a patient with severe falciparum malaria: Case report and review of literature

Plasmodium falciparum infection is known to be associated with a spectrum of systemic complications ranging from mild and self-limiting to life-threatening. This case report illustrates a patient who had a protracted course in hospital due to several rare complications of falciparum malaria. A 21-year old man presented with a five-day history of high-grade fever, jaundice and abdominal pain and a two-day history of altered conscious state. A diagnosis of severe falciparum malaria was made based on the clinical presentation and a positive blood smear with parasitaemia of 45%. Despite adequate anti-malarial therapy with artesunate, the patient had persistent and worsening abdominal pain. Investigations suggested a diagnosis of acute pancreatitis, a rare association with falciparum malaria. However, in spite of supportive therapy for acute pancreatitis and a 10-day course of intravenous artesunate and oral doxycycline at recommended doses, he continued to be febrile with peripheral blood smear showing persistence of ring forms. Antimalarial therapy was, therefore, changed to quinine on the suspicion of possible artesunate resistance. On the 17th day of stay in hospital, the patient developed generalized tonic-clonic seizures. Computerized tomography of the brain showed bilateral fronto-parietal subdural haematomas that were surgically drained. His fever persisted beyond 30-days despite broad-spectrum antibiotics, quinine therapy and negative malarial smears. A possibility of drug fever was considered and all drugs were ceased. He subsequently became afebrile and was discharged on the 38th hospital admission day. Recognition of complications and appropriate management at each stage facilitated successful outcome. This report has been presented to highlight the occurrence of several rare complications of falciparum malaria in the same patient