Analisis Simulasi Penerapan Akuntansi Sumber Daya Manusia Terhadap Perbandingan Kinerja Keuangan (Studi Kasus Pada PT Bank Pembangunan Daerah Lampung Tahun 2012-2014)

Accounting provides financial information which is used by manager to make decisions. Conventional accounting (accounting which accepted generally) treats human resources costs improperly which resulted in irrelevant financial information. Human resources accounting is the answer of problems faced by manager to make decision. PT Bank Pembangunan Daerah Lampung is a company which operational activities engaged in services, which is fully aware that human resources\u27 dominant role as one of the main factors to support the success of the company. It\u27s shown from its attempt done in recruitment, selection, development, and training of the employees to support its employment candidates, yet PT Bank Pembangunan Daerah Lampung haven\u27t applied human resources accounting. This study purposed to analyze the financial performance with profitability ratio analysis and compare the before and after the appliance of human resources accounting simulation by experimental descriptive research method. The types of data used is secondary data from human resource costs sourced by financial statements PT Bank Pembangunan Daerah Lampung obtainable website. The result shows the financial performance of PT Bank Pembangunan Daerah Lampung gets better after human resources accounting is applied, as shows in the human resources accounting simulation. It caused cost of human resouce (acquisitions and development) into an investment not as expense

Optimalisasi Penerapan Model Pembelajaran Reading Aloud With Comprehension (RAC) untuk Meningkatkan Kemampuan Membaca Permulaan Siswa Sekolah Dasar

Masalah penelitian ini dibatasi pada masalah utama yang muncul dalam pembelajaran membaca permulaan di sekolah dasar. Masalah tersebut adalah kurang terbinanya keterampilan membaca permulaan para siswa. Faktor utama yang menyebabkan hal tersebut adalah belum diterapkannya model pembelajaran membaca permulaan yang tepat bagi siswa. Sejalan dengan masalah ini tujuan penelitian yang hendak dicapai melalui penelitian ini adalah untuk mengetahui, menjelaskan, dan memaparkan (1) perbedaan kemampuan membaca permulaan antara siswa SD yang mendapatkan pembelajaran dengan menggunakan model RAC dan yang tidak menggunakan model RAC dan (2) faktor-faktor utama yang mendukung kemampuan membaca pemahaman siswa sekolah dasar. Penelitian ini dilaksanakan dengan menggunakan metode penelitian campuran tipe eksplanatori. Subjek penelitian ini adalah guru dan siswa sekolah dasar di Kecamatan Cileunyi Kabupaten Bandung dan Kecamatan Ujungberung Kota Bandung. Data Penelitian akan dikumpulkan dengan menggunakan instrumen (1) kuesioner (2) wawancara, (3) penilaian hasil belajar, (4) penilaian proses/keterampilan, (5) catatan lapangan, dan (6) dokumentasi. Data hasil penelitian akan diolah dengan menggunakan teknik pengolahan data kualitatif dan teknik pengolahan data kuantitatif dengan uji statistika. Berdasarkan hasil pengolahan data diketahui bahwa (1) terdapat perbedaan kemampuan membaca permulaan antara siswa SD yang mendapatkan pembelajaran dengan menggunakan model RAC dan yang tidak menggunakan model RAC dan (2) faktor-faktor utama yang mendukung kemampuan membaca pemahaman siswa sekolah dasar adalah faktor intensitas membaca, strategi pembelajaran membaca, dan pengayaan bahan bacaan

The Behavior of Fishpond Farmers with Silvofishery Insight and its Effects on Biodiversity of Macrozoobenthos in Mangrove Ecosystem of Coastal Area

Mangrove ecosystem is an open ecosystem of various orientation of human interests in coastal areas, so that its position as common property makes these ecosystems are vulnerable to all forms of exploitation and environment manipulation that occur in it. Some areas in South Sulawesi Province has experienced such things, one of which is Sinjai district which has an area bordering dominated coastal mangrove vegetation has been experiencing a crisis of environmental degradation, at least negative impact has been felt since 10 years ago. The reason for the coastal area is converted to farms and settlements area. In optimizing the role of fish farmers against Silvofishery program which has been running since 10 years ago, and to avoid the negative impact of prolonged crises of environmental degradation, the need to study the problem formulation through research questions, as follows: (1) Whether the insight of environment knowledge, ecosystems, conservation, attitude and motivation affect the behavior of fish farmers with Silvofishery insight? (2) Whether the behavior of Silvofishery concept can maintain biodiversity that meet the natural standards as ecosystem feasibility? Based on the problem formulation, the objectives of this study was; (1) to analyze the effect of knowledge, attitude and motivation of fish farmers against Silvofishery insightful behavior, (2) to analyze the effect of behavioral patterns of fish farmers with Silvofishery insight that can maintain the natural biodiversity as ecosystem feasibility standard. With a package of biodiversity analysis and quantitative approaches through Structural Equation Model analysis of case-study research data obtained through questionnaires distribution, so that obtained the results below. The results of study showed that: (1) the knowledge insight does not affect the behavior of fish farmers with Silvofishery insight; (2) there is a positive contribution to the fish farmers attitude with Silvofishery insight; (3) there is a positive contribution of motivation to the behavior of fish farmers with Silvofishery insight; (4) patterns of Silvofishery insightful behavior of fish farmers showed biodiversity that meet natural standard of ecosystem feasibility. Thus, the exogenous variables of study ie research knowledge, attitudes and motivation, directly has a major role in influencing the behavior of endogenous variables of Silvofishery insight as a concept of integrated ecosystem management that are environmentally friendly and can maintain the natural biodiversity as a guidance of viable environment quality in a sustainable manner

Analisis Pendapatan Usahatani Jagung (Zea Mays L.) pada Lahan Kering Desa Bakti Kecamatan Pulubala Kabupaten Gorontalo

The research aimed to analyze the income of maize farming on dryland in Bakti Village, Pulubala district of Gorontalo Regency. The method used was survey and interview on maize farmers. The results showed that the farmers on dryland had increased revenue amount Rp 7.198.748/ ha

Perancangan Aplikasi Customer Relationship Management untuk Meningkatkan Pelayanan pada Rumah Sakit St. Carolus

Research aims to create a draft of application based on customer relationship management (CRM) toimprove services on St carolus hospital in terms of criticism-suggestions, to create scheduling events and patient schedule for second time which is still less control. Research used survey, interview the parties concerned, aswell as analyzing the systems running on St Carolus hospital. Results of the research are application design that helps to improve the quality of the hospital service to the patient, application design that helps management in holding the event, and managing the input given by the visitor at ease. In conclusion, the application designhelps manage criticism and suggestions, make events, and intertwine relations with patients after medication or treatment