Pengaruh Pengawasan Keuangan Daerah, Sumber Daya Manusia, dan Pemanfatan Teknologi Informasi terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah (Studi Empiris pada Skpd Pemerintah Kabupaten Bantul)

The purpose of this study is to determine the influence of regional financial supervision, human resources and utilization of information technology to the timeliness of local government financial reporting. The data used in this study is the primary data obtained from the distribution of questionnaires to respondents. Population in this research is part of accounting / administration finance at SKPD in Bantul regency, the sample taken is 21 SKPD. Sampling technique using porposive sampling. The method of analysis used in this study is multiple linear regression analysis. The result of the research shows that the supervision of regional finance and the utilization of information technology has significant influence on the timeliness of local government financial reporting, while the human resource variable does not affect the timeliness of regional government financial reporting

PENGARUH PENGAWASAN KEUANGAN DAERAH, SUMBER DAYA MANUSIA, DAN PEMANFATAN TEKNOLOGI INFORMASI TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Pemerintah Kabupaten Bantul)

The purpose of this study is to determine the influence of regional financial supervision, human resources and utilization of information technology to the timeliness of local government financial reporting. The data used in this study is the primary data obtained from the distribution of questionnaires to respondents. Population in this research is part of accounting / administration finance at SKPD in Bantul regency, the sample taken is 21 SKPD. Sampling technique using porposive sampling. The method of analysis used in this study is multiple linear regression analysis. The result of the research shows that the supervision of regional finance and the utilization of information technology has significant influence on the timeliness of local government financial reporting, while the human resource variable does not affect the timeliness of regional government financial reporting.The purpose of this study is to determine the influence of regional financial supervision, human resources and utilization of information technology to the timeliness of local government financial reporting. The data used in this study is the primary data obtained from the distribution of questionnaires to respondents. Population in this research is part of accounting / administration finance at SKPD in Bantul regency, the sample taken is 21 SKPD. Sampling technique using porposive sampling. The method of analysis used in this study is multiple linear regression analysis. The result of the research shows that the supervision of regional finance and the utilization of information technology has significant influence on the timeliness of local government financial reporting, while the human resource variable does not affect the timeliness of regional government financial reporting

PERANCANGAN SISTEM CONVEYOR ANTAR MESIN DI STASIUN KERJA SORTASI TEH HITAM ORTHODOKS MENGGUNAKAN METODE PERANCANGAN PRODUK RASIONAL DAN SCADA DI PTPN VIII RANCABALI

Pada stasiun sortasi perpindahan bubuk teh antar mesin dan memasukan bubuk teh ke mesin masih dilakukan oleh operator. Aliran material menjadi tidak kontinu dan berdampak pada lamanya waktu pemrosesan di setiap mesin. Dibutuhkan material handling yang dapat memindahkan bubuk teh berdasarkan aliran proses untuk setiap mutu, material handling yang cocok adalah conveyor. Pemilihan conveyor sebagai material handling didasarkan pada ketepatan pada aliran produksi, aliran material menjadi kontinu, serta perpindahan bubuk teh dapat berjalan dengan otomatis. Conveyor dirancang dengan menggunakan tahapan perancangan konsep produk rasional Nigel Cross. Permasalahan lainnya adalah tidak ada sistem controlling dan monitoring yang realtime sehingga pengambilan keputusan menjadi lebih lama atau aliran informasi dari plant ke level manager lebih lambat, sehingga dibutuhkan sistem SCADA untuk melakukan pengawasan, pengendalian, dan akusisi data pada sebuah plant. Hasil akhir dari penelitian ini adalah konsep conveyorisasi antar mesin dengan Spesifikasi panjang lintasan conveyor 2.65 meter, dengan tinggi akhir conveyor adalah 1.5 meter dan tinggi awal (input) conveyor adalah 0.5 m, lebar conveyor adalah 0.5 m , dan kemiringan conveyor yaitu 27o dan perancangan sistem SCADA yang dilengkapi oleh sistem reporting sehingga semua informasi tersimpan dalam database secara otomatis

Islamic Cultural Role of Traditional Market Traders in Selecting Business Finance and Its Impact on the Welfare of the Traders (Case study on Mataram Islamic Heritage Traditional Market Traders in Yogyakarta Special Province)

There is a strong influence of Islamic leadership that establishes the socioculture of the community. Therefore, market traders become the integral part of the socio-culture that live and thrive in the community. The trading business financing source choices of Islamic Mataram heritagetraditional market tradersin Yogyakarta Special Region consist of Islamic and non-Islamic finances. Islamic finances come from their own funds, Grants, consignments, and BMT, while non-Islamic finance is the Usury Financing System. The socio cultural state of Kotagede and Plered market traders is Islamic than Gentan market traders'.  The reasons of this research informant to choosenon-Islamic finance are the small amount of loans granted by BMT, and the informant limitation in accessing existing Islamic financial institutions while the informant is in urgent need of additional capital immediately.Islamic finance sourced from own funds, those are grants and consignments, do not add the trade financing structure, because there is no cost additional burden associated with the business financing addition. Non-Islamic business financing in this study are business-financing trade with usury system in which practically informantis more influenced by her/his desire and rationality that states that there is limited access to cheap and Islamic financing sources. Informants who use Islamic business financing averagely progress good business performance. Informants who use the trade financing from their own capital, grants and entrusted goods interpret welfare not just measured based on the material alone, as well as the ones who usetrade financing from BMT. Informants who use non-Islamic trade financing averagely also show a relatively good business development, but there is substantive difference in the informant attitude. The Islamic Mataram heritage traditional market trader conditions in Yogyakarta Special Region could be grouped into the rich and the poor. It was seen from the prosperity line indicators. There were 10 informants that classified in the rich category (2 Gentan traders, 5 Kotagede traders, and 3 Plered traders) and 5 informants that classified in the poor category they were 4 informants from Gentan market and 2 informants from Plered market. Some market trader informants categorized as muzaki[1] already do the obligation to pay the income zakat[2]. They are five informants from Kotagede market and 2 informants from Plered market who perfectly pay income zakat by 2.5% of the income after the autonomous consumption cost and the nisab[3].However, there are some informants categorized as muzaki but they have not paid income zakat (1 informant from Plered market and 3 informants from Gentan market).Those four informants are categorized as muzaki just this recent year, before, they were categorized as mustahik[4]. There are 6 market trader informants categorized as mustahik, they are 4 informants from Gentan market and 2 informants from Plered market. From the six informants categorized as mustahik, 3 informants use non Islamic trade financing and they are from Gentan market, while the other 3 informants use Islamic trade financing and they are from Plered market. This research did not find any informant who has problems with welfare under six sharia maqosid compliances. The number of informants who use Islamic trade financing is an adaptive response to the Islamic socio-cultural conditions. Financing from their own funds, grants, consignments and BMT is a trade financing that does not violate syar’i law and is in accordance with the Islamic cultural norms. While, financing by interest or usury system that used by some informants in Gentan market is also an adaptive response related to the looseIslamic socio cultural conditions; it can be used as a reflection of the lessenedcultural norms influence of Islamic leadership. Keywords: Islamic culture, trade financing, welfare trader. [1]Muzaki: a person who has to pay zakat [2]Zakat: alms that obligated to muslims when their wealth complies certain amounts [3]Nisab: minimum amount of property subject to zakat [4]Mustahik: a person who entitled to zaka

PERAN JAM'IYYAH IJTIMA'IYYAH DALAM PEMBENTUKAN TRADISI

THE ROLE OF THE JAM’IYYAH IJTIMA’IYYAH IN THE FORMATION OF TRADITIONS. Nahdlotul Ulama is a religious social organization which follow the ahlus sunnah wal jama’ah, by preserving the society tradition. The Mitung Dinatradition is a tradition of Islam that has been acculturated by indigenous traditions. Mitung dinatradition is a multi colored diversity of NU which has been grown. Technically, the tradition of mitung dina sometimes brings its own burden for the families left behind. Then, it becomes a separate discussion for the jam’iyyah board, to make changes to the tradition became more ease. Based on the results of the research, it can be inferred that the jam’iyyah NU subsection Kedung Banteng has committed changes to the ritual mitung dinaor ngajekno in village Kedung Banteng Subdistrict Karangayar Demak regenc

Production of Carotenoids from Oil Palm Empty Fruit Bunches: Selection of Extraction Methods

Public awareness of the importance of natural food colorants is increasing. Carotenoids is one of the coloring agents which widely used for food applications to give yellow, orange, or red color in food products. Natural carotenoids can be produced by extraction from various sources, such as carrots and palm oil, or from algae and fungi. Oil Palm Empty Fruit Bunches (OPEFB) as the biomass waste of palm oil industry may still contain carotenoid residue and thereby extraction of OPEFB constitutes the crucial step in carotenoid production. The effects of solvent used for the extraction as well as the size of different parts of OPEFB on the obtained carotenoid were evaluated. The experiments were performed by soxhlet extractor using n-hexane, ethanol, and isopropyl alcohol solvents at the boiling points of each solvent. The ratio of OPEFB to the solvent is 1:60 (w/v) with the variations of the OPEFB size. The results showed that the optimum carotene concentration was obtained from extraction using n-hexane to 1 cm OPEFB spikelet

Production of Carotenoids from Oil Palm Empty Fruit Bunches: Selection of Extraction Methods

Public awareness of the importance of natural food colorants is increasing. Carotenoids is one of the coloring agents which widely used for food applications to give yellow, orange, or red color in food products. Natural carotenoids can be produced by extraction from various sources, such as carrots and palm oil, or from algae and fungi. Oil Palm Empty Fruit Bunches (OPEFB) as the biomass waste of palm oil industry may still contain carotenoid residue and thereby extraction of OPEFB constitutes the crucial step in carotenoid production. The effects of solvent used for the extraction as well as the size of different parts of OPEFB on the obtained carotenoid were evaluated. The experiments were performed by soxhlet extractor using n-hexane, ethanol, and isopropyl alcohol solvents at the boiling points of each solvent. The ratio of OPEFB to the solvent is 1:60 (w/v) with the variations of the OPEFB size. The results showed that the optimum carotene concentration was obtained from extraction using n-hexane to 1 cm OPEFB spikelet

Pengaruh Brand Awarness, Dan Brand Asosiation, Terhadap Loyalitas Pelanggan Yang Dimediasi Oleh Kepuasan Pelanggan Ayam Geprek Sako

This study aims to examine the effect of brand awareness and brand association on customer loyalty mediated by customer satisfaction. Data was collected through a survey with a total of 208 customers of RM SAKO using purposive sampling. Data analysis used path analysis with regression. This study found that customer satisfaction mediates the effect of brand awareness and brand association on customer loyalty. The results of this study emphasize that to build customer loyalty it is important to give attention on brand awareness, brand association, and customer satisfaction specifically in the restaurant industry

Pengaruh Fanatisme, Self-control, dan Religiusitas terhadap Perilaku Agresi Verbal pada Mahasiswa Penggemar K-Pop di Kota Bandung

Verbal aggression is rife among K-Pop fans who use social media to communicate. One of the things that causes verbal aggression behavior is the tendency of fanaticism due to excessive enthusiasm. In addition, excessive fanaticism makes a person deindividuated and unable to control himself. On the other hand, Indonesia is a country that applies religiosity as a guide for behavior. This study aims to determine the effect of fanaticism, self-control, and religiosity on verbal aggression behavior in K-Pop fan students in Bandung. The hypothesis in this study is that there is a significant influence either partially or simultaneously between fanaticism, self-control, and religiosity on verbal aggression. Subjects in this study amounted to 291 students with accidental sampling technique. The data analysis technique used is multiple regression analysis using SPSS 26 software. The results of this study indicate that there is a simultaneous influence of fanaticism, self-control, and religiosity on verbal aggression behavior with a contribution value of 41%, which suggests that the tendency of fanaticism is due to enthusiasm that controls excessive self-esteem, low self-control, and understanding of extrinsic religiosity through social media among diehard K-pop fans are significant factors in the occurrence of verbal aggression phenomena such as fan-wars

Strategi Pengembangan Usaha Tanaman Obat Keluarga melalui Digital Marketing Guna Mewujudkan Produk Unggul Desa yang Berdaya Saing

Kelompok Usaha Peningkatan Pendapatan Keluarga Sejahtera (UPPKS) Desa Ngunut merupakan kelompok yang bergerak di bidang budidaya dan pengolahan tanaman obat keluarga (toga). Kelompok ini beranggotakan para kader penggerak Pemberdayaan Kesejahteraan Keluarga berjumlah 20 orang. Kelompok UPPKS Desa Ngunut telah melakukan produksi olahan toga sejak tahun 2016, tetapi value proposition produk masih rendah karena belum ada usaha pengembangan lebih lanjut sehingga keberjalanan usaha selama ini masih berlangsung bergantung pada ketua kelompok. Kegiatan pemberdayaan ini bertujuan untuk merumuskan strategi pengembangan usaha tanaman obat keluarga melalui digital marketing sehingga jangkauan pemasaran produk dapat lebih luas. Metode pemberdayaan yang digunakan yaitu participatory rural appraisal dengan tahapan (1) identifikasi potensi masalah dan kebutuhan masyarakat, (2) penyelarasan dengan program Desa Ngunut, (3) penyusunan program bersama masyarakat (4) pelaksanaan program, dan (5) monitoring dan evaluasi program. Hasil pengabdian masyarakat untuk pengembangan usaha tanaman obat keluarga meliputi kegiatan diversifikasi produk, perbaikan kemasan, pendaftaran merek dan P-IRT, pelatihan digital marketing, penggunaan sosial media dan marketplace untuk pemasaran, dan scale up kelembagaan. Berbagai strategi ini digunakan untuk mewujudkan produk unggulan desa yang memiliki daya saing. Kegiatan pengembangan ini memberikan dampak terhadap (1) volume penjualan mengalami kenaikan dari 15 kg setiap minggu menjadi 30 kg setiap minggu, dan (2) peningkatan pendapatan masyarakat menjadi 2 kali lipat setiap minggu