Analisis Penerapan Metode Pencatatan dan Penilaian terhadap Persediaan Barang Menurut PSAK No.14 pada PT. Tirta Investama Dc Manado

Persediaan merupakan suatu yang penting bagi Perusahaan karena sebagian besar aktiva Perusahaan tertanam pada persediaan. Dengan adanya persediaan, Perusahaan dapat menjaga kelangsungan hidupnya. Masalah yang sering dialami dalam akuntansi persediaan adalah pencatatan dan penilaian. Tujuan dilakukan penelitian pada PT.Tirta Investama DC Manado adalah untuk mengetahui adanya kesesuaian penerapan metode pencatatan dan penilaian persediaan barang di PT.Tirta Investama dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No.14 tentang Persediaan. PT.Tirta Investama adalah distributor resmi dari produk yang dihasilkan oleh PT.Tirta Investama, yang merupakan salah satu diantara Perusahaan Air Minum Dalam Kemasan (AMDK) yang berada di Indonesia. Metode penelitian deskriptif dengan teknik analisis kuantitatif yang sifatnya menguraikan, menggambarkan serta membandingkan suatu data. Penelitian ini menyimpulkan bahwa metode pencatatan dan penilaian persediaan barang yang diterapkan oleh PT.Tirta Investama sebagian besar telah sesuai dengan PSAK No.14 tentang persediaan. Pengukuran persediaan sebaiknya berpedoman dan mengikuti ketentuan yang telah ditetapan oleh Ikatan Akuntan Indonesia (IAI) yang tertuang dalam PSAK No.14 sehingga semua biaya yang seharusnya diperhitungkan dalam pengukuran persediaan dapat terakumulasi dengan baik. Kata kunci: metode pencatatan persediaan, metode penilaian persediaa

Assessment of BAP and NAA on In vitro Culture of Vanilla (Vanilla planifolia Andrews.) at The Final Stage of Subculture

The purpose of research was to examine BAP and NAA on in vitro culture of vanilla at final stage of subculture. The research was carried out in October 2021 – January 2022 at the Tissue Culture Laboratory of Balai Benih Tanaman Perkebunan, Salatiga. This research used a 3x4 factorial complete randomized design with 4 replicates. The first factor is the BAP concentration levels at 0, 1 and 2 mg/l. The second factor is the concentration of NAA at 0, 1, 2 and 3 mg/l. The parameters of initiation root period, number of roots, root length, shoot length and number of leaves obtained were analyzed for variance; if it had an effect, it was continued with DMRT. Data on the number of shoots was analyzed descriptively. The results showed an interaction between the additions of BAP and NAA on root length and number of leaves. The addition of BAP significantly affects the number of roots and shoot length, and the highest results were achieved at concentration of 0 mg/l. The NAA concentration had a significant effect on the initiation root period and shoot length that was best achieved at 0 mg/l.

Efficacy of Protein, Symbiotic and Probiotic Supplementation on Body Performance and Organs Weight in Molted Layers

Two hundred White Leg Horn Layers (70 week age) were arranged and brought to the poultry research station, Department of Physiology and Pharmacology, University of Agriculture, Faisalabad. Four groups were made (n=50 each) into keeping G1 as control (CP 16%, No other supplement), G2 (CP 18% diet), G3 (CP16% diet; symbiotic @ 85 mg L-1/day) and G4 (CP 16% diet; probiotic @ 85 mg L-1/day). The body and organs (heart, liver, spleen, kidney, brain and pituitary) weight from fifteen birds in each group at 5% (5P), peak (PP) and end (EP) of post molt production stage were determined. The overall mean heart weight in G2 and pituitary weight in G2 and G3 reduced (P≤0.05) as compared to G1. The mean kidney weight found increased (P≤0.05) in G3 and G4 as compared to G1. The results show metabolic relation of protein and probiotics with body organs

Internalisasi Nilai-nilai Budaya Gorontalo “Rukuno Lo Taaliya” Dalam Penetapan Harga Jual Pada Pedagang Tradisional Di Kota Gorontalo

The aim of this study was to describe how to determined traditional selling price based on Gorontalo\u27s culture value, Rukuno Lo Taaliya. This study was a qualitative research by using ethnometodology approach. The results of this study indicated that in setting the selling price based on “Rukuno Lo Taaliya” embodied some value such as honesty, mutual help, sincerity, trust and deep affection. These values reflected gratefulnees to God as part of the worship and shadaqah. Selling price was not strictly formed by the things relating money but also reflected the common value which is believed by the cultural society

Analisis Keberlanjutan USAhatani Padi Sawah di Kecamatan Soreang Kabupaten Bandung

Rice farming in Soreang district of Bandung Regency face problems that pose a threat to the sustainability of food security. This research objectives is to analyse and assess the sustainability of rice farming in Soreang District with Rapid Appraisal Usahatani Padi (RAP-FARM) using Multidimensional Scaling (MDS) method. Results shows rice farming in Soreang District assessment using RAP-FARM yield 49.07 in sustainability index which can be categorized as less sustainable. Leverage analysis results showed that out of 48 existing attributes, 21 sensitive attributes proven to have influence on the rice farming sustainability index. The perspective analysis shows that there are 6 key factors that have significant influence on wetland rice farming which are: (1) conformity of land USAge to the land properties, (2) farmers motivation, (3) organic material USAge and utilization of farm waste, (4) freedom from pest infestations and diseases, (5) land fertility, and (6) USAge of chemical pesticides. The efforts for improving rice farming in Soreang Regency require a sustainability index value by way of managing and repairing sensitive attributes with attribute 21 focus on improvements of the sensitive 6 key factors attribute against the rice farming

Enhanced Clustering Routing Protocol for Power-Efficient Gathering in Wireless Sensor Network

Wireless sensor network (WSN) is a new and fast advancing technology, which is opening up many opportunities in the field of remote sensing and data monitoring. In spite of the numerous applications of WSN, issues related to determining a suitable and accurate radio model that will foster energy conservation in the network limit the performance of WSN routing protocols. A number of radio models have been proposed to address this issue. However, the underlying assumptions and inaccurate configuration of these radio models make them impractical and often lead to mismanagement of scarce energy and computational resources. This paper addresses this problem by proposing an enhanced radio model that adapts to the frequent changes in the location of the sensor nodes and is robust enough to report reliable data to the base station despite fluctuations due to interference. The impact of incorporating stepwise energy level and specialized data transmission schemes in the proposed radio model is also investigated in this paper. The performance of the proposed radio model is evaluated using OMNET++ and MATLAB and the results obtained is benchmarked against PEGASIS. It is shown by simulation that the novel LEACH-IMP performs better with respect to energy consumption, number of links faults, number of packets received, signal attenuation, and network lifetime

Comparative evaluation of surface quality, tool wear, and specific cutting energy for wiper and conventional carbide inserts in hard turning of aisi 4340 alloy steel

This paper presents an experimental study into the comparative response of wiper and round-nose conventional carbide inserts coated with TiCN + AL$_{2}$O$_{3}$ + TiN when turning an AISI 4340 steel alloy. The optimal process parameters, as identified by pre-experiments, were used for both types of inserts to determine the machined surface quality, tool wear, and specific cutting energy for different cutting lengths. The wiper inserts provided a substantial improvement in the attainable surface quality compared with the results obtained using conventional inserts under optimal cutting conditions for the entire range of the machined lengths. In addition, the conventional inserts showed a dramatic increase in roughness with an increased length of the cut, while the wiper inserts showed only a minor increase for the same length of cut. A scanning electron microscope was used to examine the wear for both types of inserts. Conventional inserts showed higher trends for both the average and maximum flank wear with cutting length compared to the wiper inserts, except for lengths of 200–400 mm, where conventional inserts showed less average flank wear. A higher accumulation of deposited chips was observed on the flank face of the wiper inserts than the conventional inserts. The experimental results demonstrated that edge chipping was the chief tool wear mechanism on the rake face for both types of insert, with more edge chipping observed in the case of the conventional inserts than the wiper inserts, with negligible evidence of crater wear in either case. The wiper inserts were shown to have a higher specific cutting energy than those detected with conventional inserts. This was attributed to (i) the irregular nose feature of the wiper inserts differing from the simpler round nose geometry of the conventional inserts and (ii) a higher tendency of chip accumulation on the wiper inserts

Squeezing enhancement by damping in a driven atom-cavity system

In a driven atom-cavity coupled system in which the two-level atom is driven by a classical field, the cavity mode which should be in a coherent state in the absence of its reservoir, can be squeezed by coupling to its reservoir. The squeezing effect is enhanced as the damping rate of the cavity is increased to some extent.Comment: 3 pages and 3 figure

Pengaruh Lingkungan Terhadap Status Morbiditas Balita Di Daerah Tertinggal 2008

Morbidity status of children under-five has related to some factors that is factors in mothers for pregnant or gives birth to with factors from baby/children under fives. Other influential factor towards children under-five well-being is place or environment. Children under five who live in disadvantaged region have unfavourable well-being status. In RPJMN 2004-2009 appointed 199 regencies as disadvantaged regions. The quantitatively region total remained as much as 44% from 457 regency/cities in Indonesia. The aim of analysis was to detect determinant factor influence with status morbiditas children under five at disadvantaged region. The method used Basic Health Research (RISKESDAS) data 2007 with sample total as much as 42.585 children under fives at disadvantaged region. Doing analysis univariat and Chi-square's bivariate. Ill children under five prevalensi's result at disadvantaged region as big as 58.1%, (58.3%), household drinking water use < 20 litres (58.5%), polluted water physical quality (60.1%), water processing before drunk not cooked (59.4%). There was also water indoor's of hazardous waste materials disposal in household (58.9%). The Biggest risk factor related to morbidity status children under five was low education level for head of household (OR 1,184), polluted drinking water physical quality (OR 1,100), level economic social poor household (OR 1,082), water processing before drunk was not cooked (OR 1,072), dangerous ingredient existence and toxic (B3 in household (indoor water pollution) as big as OR 1,072 all the it variable above statistically have a meaning (p<0,05). Environment factors such as good drinking water quality, drinking water processing must be cooked, and good parents education level and tall economy social level are very influential towards morbidity status children under-five at disadvantaged region