Analisis Sistem Akuntansi Pembelian Bahan Baku dan Pengeluaran Kas dalam Upaya Meningkatkan Pengendalian Intern (Studi pada PT. Wonojati Wijoyo Kediri)

This study аims to determine the procedures for purchаsing rаw mаteriаls аnd cаsh outlаys аpplied to the relаted compаnies аnd to find out whether the two systems hаve been supported with аdequаte internаl control. This reseаrch wаs conducted аt PT. Wonojаti Wijoyo Kediri, аnd type of reseаrch used is descriptive reseаrch with quаlitаtive аpproаch. Dаtа obtаined through primаry аnd secondаry dаtа аnd collection techniques used аre interviews аnd documentаtion. The results of this study indicаte thаt the аccounting system of rаw mаteriаl purchаses аnd cаsh(Kаs) disbursements аpplied to PT. WonojаtiWijoyo is good enough to support the compаny's internаl control,but there аre still some weаknesses аre the existence of functionаlity in the function of purchаsing functions аnd аcceptаnce of goods, Less form, аnd there is а delegаtion of functions on the cаshier thаt should not mаke а cаsh (Kаs) proof document out. Key Word : Internal Control, Cash, Accounting System ABSTRАK Penelitiаn ini bertujuаn untuk mengetаhui prosedur-prosedur pembeliаn bаhаn bаku dаn pengeluаrаn kаs yаng diterаpkаn pаdа Perusаhааn yаng terkаit sertа untuk mengetаhui аpаkаh keduа sistem tersebut telаh didukung dengаn pengendаliаn intern yаng memаdаi. Penelitiаn ini dilаkukаn pаdа PT. Wonojаti Wijoyo Kediri, jenis penelitiаn yаng digunаkаn yаitu penelitiаn deskriptif dengаn pendekаtаn kuаlitаtif. Dаtа yаng diperoleh melаlui dаtа primer dаn sekunder sertа teknik pengumpulаn yаng digunаkаn yаitu wаwаncаrа dаn dokumentаsi. Hаsil dаri penelitiаn ini menunjukkаn bаhwа sistem аkuntаnsi pembeliаn bаhаn bаku dаn pengeluаrаn kаs yаng diterаpkаn pаdа PT. Wonojаti Wijoyo sudаh cukup bаik dаlаm menunjаng pengendаliаn intern Perusаhааn, nаmun mаsih terdаpаt beberаpа kelemаhаn yаitu аdаnyа perаngkаpаn fungsi pаdа fungsi pembeliаn dаn fungsi penerimааn bаrаng, kurаng lengkаpnyа formulir, dаn terjаdi pelimpаhаn fungsi pаdа kаsir yаng sehаrusnyа tidаk membuаt dokumen bukti kаs keluаr

KOMUNIKASI INTERPERSONAL USTAD DAN USTAZAH DALAM PROSES MEMBIMBING SANTRI UPAYA MEMBERIKAN PEMAHAMAN AGAMA PADA ANAK DI TPA AL-MUKHAYYARAH

Penelitian ini bertujuan untuk membahas bagaiman komunikasi interpersonal yang dilakukan oleh ustad dan ustazah pada TPA Al-Mukhayyarah dalam hal membimbing santri dalam upaya memberikan pemahaman agama. Anak dalam hal ini adalah santri perlu dibimbing dan dibina agar pemahaman agamanya kuat. Sehingga anak-anak mempunyai pemahaman untuk melakukan ibadah dan mempunyai ketahan untuk membentengi diri dari pengaruh zaman yang semakin canggih. Penelitian ini menggunakan metode kualitati deskriptif dengan menggunakan teknik analisis data Model Miles dan Hubberman. Hasil peneelitian menunjukkan bahwa ada berapa proses yang dilakukan oleh ustad dan ustazah dalam membimbing santri seperti pembinaan akhlah, peningkatan prestasi anak, ajakan dan pendampingan, keteladanan, memberi peringatan, reward, dan punishment, Pemahaman bacaan Al-quran, kelancaran bacaan shalat fardhu. Dalam hal membimbing santri juga memiliki beberapa hambatan adalah anak-anak yang tidak tidur siang, atau tidak cukup tidur, sehingga mengantuk saat mengaji, anak yang murung karena sering dimarahi oleh orang tuanya, sehingga perlu bimbingan khusus untuk membangkitkan semangatnya kembali. Kata Kunci: Komunikasi Interpersonal, Membimbing, Santri, Pemahaman Agama

De gezonde voedselomgeving:Juridische (on)mogelijkheden voor gemeenten

Overgewicht en obesitas vormen een groeiend probleem voor de volksgezondheid. Met name in de grote steden stijgt het percentage van mensen met overgewicht. Uit onderzoek blijkt dat de inrichting van de leefomgeving hier een belangrijke oorzaak van is, waar in grote mate ongezond voedsel beschikbaar is. Op basis van internationale en nationale doelen zetten gemeenten zich actief in om overgewicht terug te dringen. Het juridisch instrumentarium van gemeenten lijkt echter tekort te schieten, voornamelijk wat betreft het reguleren van de (on)gezonde voedselomgeving. Er worden aanbevelingen gedaan om gemeenten meer juridische handvatten te geve

Whole Body Mechanics of Stealthy Walking in Cats

The metabolic cost associated with locomotion represents a significant part of an animal's metabolic energy budget. Therefore understanding the ways in which animals manage the energy required for locomotion by controlling muscular effort is critical to understanding limb design and the evolution of locomotor behavior. The assumption that energetic economy is the most important target of natural selection underlies many analyses of steady animal locomotion, leading to the prediction that animals will choose gaits and postures that maximize energetic efficiency. Many quadrupedal animals, particularly those that specialize in long distance steady locomotion, do in fact reduce the muscular contribution required for walking by adopting pendulum-like center of mass movements that facilitate exchange between kinetic energy (KE) and potential energy (PE) [1]–[4]. However, animals that are not specialized for long distance steady locomotion may face a more complex set of requirements, some of which may conflict with the efficient exchange of mechanical energy. For example, the “stealthy” walking style of cats may demand slow movements performed with the center of mass close to the ground. Force plate and video data show that domestic cats (Felis catus, Linnaeus, 1758) have lower mechanical energy recovery than mammals specialized for distance. A strong negative correlation was found between mechanical energy recovery and diagonality in the footfalls and there was also a negative correlation between limb compression and diagonality of footfalls such that more crouched postures tended to have greater diagonality. These data show a previously unrecognized mechanical relationship in which crouched postures are associated with changes in footfall pattern which are in turn related to reduced mechanical energy recovery. Low energy recovery was not associated with decreased vertical oscillations of the center of mass as theoretically predicted, but rather with posture and footfall pattern on the phase relationship between potential and kinetic energy. An important implication of these results is the possibility of a tradeoff between stealthy walking and economy of locomotion. This potential tradeoff highlights the complex and conflicting pressures that may govern the locomotor choices that animals make

Mapping data elements to terminological resources for integrating biomedical data sources

BACKGROUND: Data integration is a crucial task in the biomedical domain and integrating data sources is one approach to integrating data. Data elements (DEs) in particular play an important role in data integration. We combine schema- and instance-based approaches to mapping DEs to terminological resources in order to facilitate data sources integration. METHODS: We extracted DEs from eleven disparate biomedical sources. We compared these DEs to concepts and/or terms in biomedical controlled vocabularies and to reference DEs. We also exploited DE values to disambiguate underspecified DEs and to identify additional mappings. RESULTS: 82.5% of the 474 DEs studied are mapped to entries of a terminological resource and 74.7% of the whole set can be associated with reference DEs. Only 6.6% of the DEs had values that could be semantically typed. CONCLUSION: Our study suggests that the integration of biomedical sources can be achieved automatically with limited precision and largely facilitated by mapping DEs to terminological resources

Supplementation of a western diet with golden kiwifruits (Actinidia chinensis var.'Hort 16A':) effects on biomarkers of oxidation damage and antioxidant protection

<p>Abstract</p> <p>Background</p> <p>The health positive effects of diets high in fruits and vegetables are generally not replicated in supplementation trials with isolated antioxidants and vitamins, and as a consequence the emphasis of chronic disease prevention has shifted to whole foods and whole food products.</p> <p>Methods</p> <p>We carried out a human intervention trial with the golden kiwifruit, Actinidia chinensis, measuring markers of antioxidant status, DNA stability, plasma lipids, and platelet aggregation. Our hypothesis was that supplementation of a normal diet with kiwifruits would have an effect on biomarkers of oxidative status. Healthy volunteers supplemented a normal diet with either one or two golden kiwifruits per day in a cross-over study lasting 2 × 4 weeks. Plasma levels of vitamin C, and carotenoids, and the ferric reducing activity of plasma (FRAP) were measured. Malondialdehyde was assessed as a biomarker of lipid oxidation. Effects on DNA damage in circulating lymphocytes were estimated using the comet assay with enzyme modification to measure specific lesions; another modification allowed estimation of DNA repair.</p> <p>Results</p> <p>Plasma vitamin C increased after supplementation as did resistance towards H₂O₂-induced DNA damage. Purine oxidation in lymphocyte DNA decreased significantly after one kiwifruit per day, pyrimidine oxidation decreased after two fruits per day. Neither DNA base excision nor nucleotide excision repair was influenced by kiwifruit consumption. Malondialdehyde was not affected, but plasma triglycerides decreased. Whole blood platelet aggregation was decreased by kiwifruit supplementation.</p> <p>Conclusion</p> <p>Golden kiwifruit consumption strengthens resistance towards endogenous oxidative damage.</p

DNA replication stress restricts ribosomal DNA copy number

Ribosomal RNAs (rRNAs) in budding yeast are encoded by ~100–200 repeats of a 9.1kb sequence arranged in tandem on chromosome XII, the ribosomal DNA (rDNA) locus. Copy number of rDNA repeat units in eukaryotic cells is maintained far in excess of the requirement for ribosome biogenesis. Despite the importance of the repeats for both ribosomal and non-ribosomal functions, it is currently not known how “normal” copy number is determined or maintained. To identify essential genes involved in the maintenance of rDNA copy number, we developed a droplet digital PCR based assay to measure rDNA copy number in yeast and used it to screen a yeast conditional temperature-sensitive mutant collection of essential genes. Our screen revealed that low rDNA copy number is associated with compromised DNA replication. Further, subculturing yeast under two separate conditions of DNA replication stress selected for a contraction of the rDNA array independent of the replication fork blocking protein, Fob1. Interestingly, cells with a contracted array grew better than their counterparts with normal copy number under conditions of DNA replication stress. Our data indicate that DNA replication stresses select for a smaller rDNA array. We speculate that this liberates scarce replication factors for use by the rest of the genome, which in turn helps cells complete DNA replication and continue to propagate. Interestingly, tumors from mini chromosome maintenance 2 (MCM2)-deficient mice also show a loss of rDNA repeats. Our data suggest that a reduction in rDNA copy number may indicate a history of DNA replication stress, and that rDNA array size could serve as a diagnostic marker for replication stress. Taken together, these data begin to suggest the selective pressures that combine to yield a “normal” rDNA copy number

Immunopotentiation of Trivalent Influenza Vaccine When Given with VAX102, a Recombinant Influenza M2e Vaccine Fused to the TLR5 Ligand Flagellin

BACKGROUND: Currently controversy exists about the immunogenicity of seasonal trivalent influenza vaccine in certain populations, especially the elderly. STF2.4×M2e (VAX102) is a recombinant fusion protein that links four copies of the ectodomain of influenza virus matrix protein 2 (M2e) antigen to Salmonella typhimurium flagellin, a TLR5 ligand. The objectives of this study were to assess the feasibility of giving VAX102 and TIV in combination in an effort to achieve greater immunogenicity and to provide cross-protection. METHODOLOGY/PRINCIPAL FINDINGS: Eighty healthy subjects, 18-49 years old, were enrolled in May and June 2009 in a double-blind, randomized, controlled trial at two clinical sites. Subjects were randomized to receive either TIV + VAX102 or TIV + placebo. Both arms tolerated the vaccines. Pain at the injection site was more severe with TIV + VAX102. Two weeks after immunization the HAI responses to the H1 and H3 antigens of TIV were higher in those that received TIV + VAX102 than in TIV + placebo (309 vs 200 and 269 vs 185, respectively), although statistically non-significant. There was no difference in the HAI of the B antigen. In the TIV + VAX102 arm, the geometric mean M2e antibody concentration was 0.5 µg/ml and 73% seroconverted. CONCLUSIONS/SIGNIFICANCE: The combination of TIV + VAX102 has the potential to increase the immune response to the influenza A components of TIV and to provide M2e immunity which may protect against influenza A strains not contained in seasonal TIV. TRIAL REGISTRATION: ClinicalTrials.gov NCT00921973

Analgesics use and ESRD in younger age: a case-control study

<p>Abstract</p> <p>Background</p> <p>An ad hoc peer-review committee was jointly appointed by Drug Authorities and Industry in Germany, Austria and Switzerland in 1999/2000 to review the evidence for a causal relation between phenacetin-free analgesics and nephropathy. The committee found the evidence as inconclusive and requested a new case-control study of adequate design.</p> <p>Methods</p> <p>We performed a population-based case-control study with incident cases of end-stage renal disease (ESRD) under the age of 50 years and four age and sex-matched neighborhood controls in 170 dialysis centers (153 in Germany, and 17 in Austria) from January 1, 2001 to December 31, 2004. Data on lifetime medical history, risk factors, treatment, job exposure and intake of analgesics were obtained in a standardized face-to-face interview using memory aids to enhance accuracy. Study design, study performance, analysis plan, and study report were approved by an independent international advisory committee and by the Drug Authorities involved. Unconditional logistic regression analyses were performed.</p> <p>Results</p> <p>The analysis included 907 cases and 3,622 controls who had never used phenacetin-containing analgesics in their lifetime. The use of high cumulative lifetime dose (3^rdtertile) of analgesics in the period up to five years before dialysis was not associated with later ESRD. Adjusted odds ratios with 95% confidence intervals were 0.8 (0.7 – 1.0) and 1.0 (0.8 – 1.3) for ever- compared with no or low use and high use compared with low use, respectively. The same results were found for all analgesics and for mono-, and combination preparations with and without caffeine. No increased risk was shown in analyses stratifying for dose and duration. Dose-response analyses showed that analgesic use was not associated with an increased risk for ESRD up to 3.5 kg cumulative lifetime dose (98 % of the cases with ESRD). While the large subgroup of users with a lifetime dose up to 0.5 kg (278 cases and 1365 controls) showed a significantly decreased risk, a tiny subgroup of extreme users with over 3.5 kg lifetime use (19 cases and 11 controls) showed a significant risk increase. The detailed evaluation of 22 cases and 19 controls with over 2.5 kg lifetime use recommended by the regulatory advisors showed an impressive excess of other conditions than analgesics triggering the evolution of ESRD in cases compared with controls.</p> <p>Conclusion</p> <p>We found no clinically meaningful evidence for an increased risk of ESRD associated with use of phenacetin-free analgesics in single or combined formulation. The apparent risk increase shown in a small subgroup with extreme lifetime dose of analgesics is most likely an indirect, non-causal association. This hypothesis, however, cannot be confirmed or refuted within our case-control study. Overall, our results lend support to the mounting evidence that phenacetin-free analgesics do not induce ESRD and that the notion of "analgesic nephropathy" needs to be re-evaluated.</p

Eating Disorder Behaviors Are Increasing: Findings from Two Sequential Community Surveys in South Australia

Background: evidence for an increase in the prevalence of eating disorders is inconsistent. Our aim was to determine change in the population point prevalence of eating disorder behaviors over a 10-year period. \ud \ud Methodology/Principal Findings: eating disorder behaviors were assessed in consecutive general population surveys of men and women conducted in 1995 (n = 3001, 72% respondents) and 2005 (n = 3047, 63.1% respondents). Participants were randomly sampled from households in rural and metropolitan South Australia. There was a significant (all p,0.01) and over two-fold increase in the prevalence of binge eating, purging (self-induced vomiting and/or laxative or diuretic misuse) and strict dieting or fasting for weight or shape control among both genders. The most common diagnosis in 2005 was either binge eating disorder or other ‘‘eating\ud disorders not otherwise specified’’ (EDNOS; n = 119, 4.2%). \ud \ud Conclusions/Significance: in this population sample the point prevalence of eating disorder behaviors increased over the past decade. Cases of anorexia nervosa and bulimia nervosa, as currently defined, remain uncommon