Determinant Analysis of Residual Net Income in the Sharia Cooperative: Company Size as Mediator

  This study aims to identify the effect of own capital and financing to net income (SHU), and how its effect when mediated by total assets. The population in this research are all Sharia Cooperative which operates in Semarang regency, there are 25 cooperatives. Sampling technique using is purposive sampling technique, which finally obtained 13 cooperatives with a period of observation 5 years. The method of analysis used to answer the hypothesis in this research is Path Analysis and Sobel Test. The results of this study indicate that partially own capital and financing have a significant positive effect on total asset, own capital has a significant positive effect on net income, financing has no significant effect on net income, total asset has an insignificant positive effect on net income, total asset did not succeed in mediating the effect of own capital on net income, and total asset succeed in mediating the effect of financing on net income. Keywords: Financing; Net Income; Own Capital; Total Assets

Pengaruh Pengendalian Intern terhadap Efektivitas Target Produksi PT. Lucas Djaja Pharmaceutical Industry Bandung Jawa Barat

The achievement of operational targets is expected by each organization / company. Due to the achievement of the target, it can be judged that the performance of the company very well. Therefore, if it is not achieved it is necessary to study the factors that influence it. For then do repairs on these factors. In the achievement of the target company, it takes a process associated with the target to be achieved. In order to achieve maximum results and effective it is necessary to an adequate internal control structure, which aims to regulate the operational steps the company to run an organized and effective.The study was conducted at PT. Lucas Djaja Pharmaceutical Industry, located in Bandung, is to know how the implementation of internal controls and how they affect the effectiveness of the production targets, in particular the production of injection of 1 (one) milliliter. This research used descriptive analysis with research techniques such as interviews, observations, questionnaires and literature study. Based on the results of this study concluded that the implementation of internal control at PT. Lucas Djaja is sufficient, this can be seen from the data obtained from the questionnaire filled out by the respondents, which is related to the control environment, risk assessment, information and communication, control activities, and monitoring. Meanwhile that of the effectiveness of the production target is still this can be seen from the data obtained from the questionnaire filled out by the respondents, ranging from productivity, quality, efficiency, flexibility, excellence, development, and satisfaction. And the obtained results of the research stating that the internal control effect on effectiveness production targets with determination coefficient of 56.01% and the remaining 43.99% influenced by other factors. Keywords: internal control; effectiveness production targe

Pengaruh Karakteristik Kewirausahaan, Modal USAha Dan Peran Business Development Service Terhadap Pengembangan USAha (Studi Pada Sentra Industri Kerupuk Desa Kedungrejo Sidoarjo Jawa Timur)

This study aims to determine whether there is influence between the characteristics of entrepreneurship, venture capital and the role of Business Development Services to business development. Type of study is Exploratif Research. Data collection methods used are literature studies, questionnaires, interviews and observations. Of the 33 total of study population, retrieved a sample of 33 respondents to the census method. Analysis of data using the correlation coefficient, coefficient of determination, regression analysis, and t test and f test to prove the hypothesis by using SPSS 16.0.The results of the study through the analysis of the coefficient of determination shows that the characteristics of entrepreneurship, business capital, and the role of Business Development Service has a positive and significant impact on business development partially (with the results of respectively 29.5%, 45.7%, and 38.7 %) and 48.7% simultans to the development effort

Aktivitas Corporate Social Responsibility (CSR) Dan Publisitas Media: Dampaknya Terhadap Citra Perusahaan Dan Minat Beli (Studi Kasus: Konsumen Aqua Kelas Menengah Ke Atas Di Kota Semarang)

This research aims to determine whether the model of this research is acceptable or not. The model of this research is testing the effect of corporate social responsibility and media publicity toward purchase intention of consumer through corporate image as intervening variable. Data collection techniques used in this research was purposive sampling with 100 respondents as data samples. The data analysis was done quantitatively by using WarpPLS 3.0 software. The method analysis used were outer model, inner model, direct effect, indirect effect, Variance Accounted For (VAF) methods, and model of indicates. The result showed that model of this research was acceptable. The direct effect and indirect effect in this research were proven to give an significant effect. According to VAF method showed that the corporate image was included in partial mediation. The output model of indicate showed that the model already fulfill the goodness of fit

Modification of vertical type of patchiculate waste collection machine

This research aims to modify a vertical type patchouli waste chopping machine based on a structural and functional approach to the machine. The technical analysis used in this study was to the effective capacity of the machine, and the percentage of patchouli waste chopped. The results showed that the working capacity of the machine was greatest with a pulley size of 2.5 inches, the effectiveness of the engine performance was 2 kg/hour with a final weight of 0.5 kg, the time required was 0.25 hours. The rotational speed of the 2.5-inch pulley has an initial speed of 2,200 rpm and a final speed of 1,442 rpm, a 3-inch pulley has an initial speed of 2,200 rpm and a final speed of 1,171 rpm, and a 4- inch pulley has an initial speed of 2,200 rpm and a final speed of 856 rpm. The largest number of accommodated chopped results is in the 2.5-inch pulley size with an average yield percentage of 92%. The least percentage of stuck pieces is found in the 4-inch pulley with an average yield percentage of 17.8%. The smallest percentage of loss of pieces is found in the 2.5-inch pulley with a yield percentage of 0.4%

Measurement push and pull forces on automatic liquid dispensers

Since the COVID-19 pandemic, automated liquid dispensers have been increasingly developed to assist transmission prevention. However, data availability of automatic liquid dispenser mechanism's technical characteristics is not yet widely available. This causes frequent over or under design in its development. Therefore, we specifically measure push and pull forces engineering characteristics generated by the automatic liquid dispenser mechanism. A wire mechanism-based automatic liquid dispenser apparatus was used to experiment. A load-cell sensor was used to detect the force that occurs from a servo motor controlled by a microcontroller. The force data (push and pull) will be sent directly to the database server cloud with a recording frequency of every second. Three types of fluid treatment levels are used i.e. water, liquid soap, and hand sanitizer gel. Three types of fluid volume treatment levels used were 50 ml, 150 ml, and 250 ml. Each treatment level combination is carried out at the servo motors rotation steps 180°, 150°, 120°, 90°, 60°, and 30°. The results show that no significant differences were found in maximal forces required to release the water, liquid soap, and hand-sanitizer gel. It is also known that the volume of the fluid has a very significant effect on the amount of push and pull forces generated

Turner syndrome and associated problems in turkish children: A multicenter study

Objective: Turner syndrome (TS) is a chromosomal disorder caused by complete or partial X chromosome monosomy that manifests various clinical features depending on the karyotype and on the genetic background of affected girls. This study aimed to systematically investigate the key clinical features of TS in relationship to karyotype in a large pediatric Turkish patient population. Methods: Our retrospective study included 842 karyotype-proven TS patients aged 0-18 years who were evaluated in 35 different centers in Turkey in the years 2013-2014. Results: The most common karyotype was 45,X (50.7%), followed by 45,X/46,XX (10.8%), 46,X,i(Xq) (10.1%) and 45,X/46,X,i(Xq) (9.5%). Mean age at diagnosis was 10.2±4.4 years. The most common presenting complaints were short stature and delayed puberty. Among patients diagnosed before age one year, the ratio of karyotype 45,X was significantly higher than that of other karyotype groups. Cardiac defects (bicuspid aortic valve, coarctation of the aorta and aortic stenosi) were the most common congenital anomalies, occurring in 25% of the TS cases. This was followed by urinary system anomalies (horseshoe kidney, double collector duct system and renal rotation) detected in 16.3%. Hashimoto’s thyroiditis was found in 11.1% of patients, gastrointestinal abnormalities in 8.9%, ear nose and throat problems in 22.6%, dermatologic problems in 21.8% and osteoporosis in 15.3%. Learning difficulties and/or psychosocial problems were encountered in 39.1%. Insulin resistance and impaired fasting glucose were detected in 3.4% and 2.2%, respectively. Dyslipidemia prevalence was 11.4%. Conclusion: This comprehensive study systematically evaluated the largest group of karyotype-proven TS girls to date. The karyotype distribution, congenital anomaly and comorbidity profile closely parallel that from other countries and support the need for close medical surveillance of these complex patients throughout their lifespan. © Journal of Clinical Research in Pediatric Endocrinology