Analisis Pengakuan Pendapatan Pada Perusahaan Konstruksi

Most companies aim to maximize profit or gain. Therefore, one element of which is related to the size of the profit generating companies is revenue. In the construction company, there are two methods of revenue recognition are completed contract method and the percentage of completion method. The purpose of this research is to find out which kind of method that is suitable for Nolimax Jaya Ltd. Co. The analytical method used is descriptive method that describes a situation objectively. Data collected by observation, interviews, and used documentation and literature are relevant to this research.The survey revealed that the company used the percentage of completion method with physical progress approach. Based on the result, the company recognized a higher income or overstatement when compared with the cost to cost approach. The cost to cost approach provide a more reasonable because it recognizes revenue based on costs incurred that reflect the completion stage in the current period and in accordance with the matching principle and the principle of conservatism in financial statement presentation

Three Years Survival Rate of Epithelial Ovarian Cancer Patients in Dr. Kariadi Hospital, Semarang, Central Java

Objectives: to determine the association between prognostic factors of ovarian cancer with a 3-years survival rate of epithelial ovarian cancer patients.Material and Method: Retrospective cohort study was conducted in 90 patients (during 2012) at Dr.Kariadi General Hospital. Kaplan meier, Log rank and Cox regression were used to analyse survival rate and prognostic factors that influence the disease.Result: Overall 3-years survival rate of epithelial ovarian cancer patients were 58.5% (Kaplan meier). Three-years survival rates were 89.3%, 44,4%, and 35.1% for patients in stage I, stage II, and stage III, respectively, and no patient survive up to 3 years in stage IV. Prognostic factors that associated with 3-years survival rate were stage of the disease, ascites, residual tumor, and type of histopathology {p<0,001; p=0,001; p=0,004; p=0,041, respectively (Log rank test)}, whereas age and size of tumor were not associated. After using multivariate analysis (Cox regression) only stage of the disease was associated with 3-years survival rate of epithelial ovarian cancer patients.Conclusion: There were an association between stage of the disease, ascites, residual tumor, type of histopathology, and 3-years survival rate of epithelial ovarian cancer patients. Stage of the disease was a prognostic factor that most influence 3-years survival rate of epithelial ovarian cancer patiens in this study

Analisis dan Perancangan Sistem Informasi Akuntansi Pengelolaan Tabungan Siswa pada SD Ar-Raudah Bandarlampung

Application of information technology in an organization is very important to facilitate and accelerate the management of activities that occur. This is the basis for the development of accounting information systems for managing student savings at SD Ar-Raudah Bandarlampung. Management of student savings is still done manually so that calculation errors often occur, filling in data when reporting savings and less responsive when searching for data. In addition, administrative staff also needs a long time to produce savings reports per student and overall savings report. The purpose of developing student savings information system is to facilitate administration staff in making reports and to minimize errors in recording student savings.Penerapan teknologi informasi dalam suatu organisasi sangatlah penting untuk mempermudah dan mempercepat pengelolaan aktivitas yang terjadi. Hal ini yang menjadikan dasar dalam pengembangan sistem informasi akuntansi pengelolaan tabungan siswa di SD Ar-Raudah Bandarlampung. Pengelolaan tabungan siswa saat ini masih dilakukan secara manual sehingga sering terjadi kesalahan perhitungan, pengisian data saat pelaporan tabungan dan kurang responsif ketika pencarian data. Selain itu, staff administrasi juga membutuhkan waktu yang lama untuk menghasilkan laporan tabungan per siswa dan laporan tabungan keseluruhan. Dengan dikembangkan sistem informasi tabungan siswa ini, diharapkan tidak ada lagi terjadi kesalahan dalam penghitungan tabungan siswa dan mempermudah staff administrasi dalam pembuatan laporan tabungan siswa

Pengaruh Lalu Lintas Kapal Terhadap Perilaku Muncul Pesut (Orcaella Brevirostris) Di Sungai Mahakam Dan Teluk Balikpapan

Salah satu faktor penyebab kematian pesut di alam, khususnya di sungai danpantai, adalah karena Baling-Baling kapal. Penelitian ini ditujukan untukmengetahui pengaruh lalulintas berbagai jenis kapal terhadap perilaku muculpesut ke permukaan. Pengumpulan data yang berkaitan dengan perilaku munculdilakukan dengan metoda jelajah dan ad-libitum (Altman, 1974). Dari 207 jamwaktu kontak dengan pesut, pengaruh lalu lintas kapal di sungai dan di lautterhadap perilaku muncul pesut berbeda. Di sungai lalu lintas kapal semua jeniskapal mempengaruhi frekuensi kemunculan. Sedangkan di laut, hanya kapalberkekuatan > 40 HP saja yang mempengaruhi kemunculan. Di sungai, semakinbanyak individu dalam kelompok menunjukkan semakin rendah frekuensikemunculannya. Sebaliknya, di laut semakin banyak jumlah individu dalamkelompok menunjukkan semakin tinggi frekuensi kemunculan. Semakin jauh jarakkapal dengan pesut, frekuensi kemunculannya semakin tinggi

Pemungutan Minyak Atsiri Mawar (Rose Oil) Dengan Metode Maserasi

Minyak mawar merupakan salah satu produk minyak bunga yang memungkinkan diproduksi di Indonesia dengan kualitas ekspor. Manfaat dari minyak mawar adalah untuk parfum, kosmestik, dan obat-obatan. Minyak mawar dapat diproduksi dengan menggunakan metode diantaranya maserasi. Tujuan penelitian ini adalah mengetahui rendemen minyak atsiri mawar merah (Rosa damascena) dan komponen minyak atsiri yang terambil dengan etanol dan n-heksana. Bahan baku yang digunakan berupa mahkota bunga mawar sebanyak 50 gram yang dipotong kecil-kecil, kemudian direndam dalam pelarut dengan perbandingan 1:3. Pelarut yang digunakan yaitu etanol dan n-heksana. Proses maserasi dilakukan dengan pengadukan selama 1 menit secara manual pada suhu ruang dan didiamkan selama 12 jam di tempat tertutup dan gelap (tanpa terkena cahaya). Hasil maserasi berupa ekstrak mawar dipisahkan dengan cara penyaringan dan pemerasan bunga. Filtrat yang mengandung minyak bunga mawar dievaporasi dengan  rotary vacuum evaporator. Maserasi menggunakan etanol pada suhu 60ºC selama 20 menit, sedangkan maserasi menggunakan n-heksana pada suhu 55 ºC selama 10 menit. Minyak atsiri hasil maserasi bunga mawar merah dilakukan uji GC-MS. Komponen utama minyak atsiri dari bunga mawar dengan pelarut etanol dan pelarut n-heksana secara berurutan adalah phenyl ethyl alcohol (2,73%) dan (31,69%). Rendemen hasil maserasi minyak bunga mawar dengan pelarut etanol adalah 8,76%, sedangkan pelarut n-heksana menghasilkan 0,34 %. Rose oil is one of the flower oil products which is potentially produced in Indonesia with export quality. The uses of rose oils are for perfume, cosmestics, and medicine. Rose oil can be produced using methods such as maceration. The purpose of this reasearch was to determine the yield of essential oil of red roses (Rosa damascena) and the essential oil components taken using ethanol and n-hexane. The raw material used was 50 grams of red roses which subsequently soaked into solvent with ratio of 1:3. The solvent used were ethanol and n-hexane. Maceration process was carried out by manually stirring for 1 minute at room temperature and kept for 12 hours in a closed and dark (without exposure to light) place. Maceration result in the form of rose extract was separated by filtration and extortion of flowers. The filtrate containing rose oil was evaporated using rotary vacuum evaporator. Maceration temperature using ethanol was 60 ºC for 20 minutes, while using n-hexane was 55ºC for 10 minutes. The essential oils produced from maceration process of red roses was analysed using GC-MS. The main components of the essential oil of roses extracted using solvents of ethanol and n-hexane sequentially were phenyl ethyl alcohol (2.73%) and (31.69%). The yield of the rose oil maceration with ethanol was 8.76%, while the solvent of n-hexane yield 0.34%

Bile Salt and Acid Tolerant of Lactic Acid Bacteria Isolated from Proventriculus of Broiler Chicken

The aim of this research was to obtain the lactic acid bacteria (LAB) as probiotic candidates which have resistance to bile salt and acid condition. LAB was obtained using isolation method from proventriculus of broiler chicken. Selective MRS media with 0.2% CaCO3 addition were used for LAB isolation using pour plate sampling method under anaerobic condition. The result showed that four selected isolates had morphological and biochemical characteristics as LAB. The selected LAB was characterized as follow: antibacterial activities, antibiotic sensitivity, resistance on bile salt, gastric juice and acid condition, and biochemical identification. Antibacterial activities assay of cell free supernatant was confirmed using disc paper diffusion method which was arranged on factorial design and each treatment consisted of three replications. The cell free supernatant of LAB isolates had antibacterial activities against Escherichia coli, Pseudomonas aerugenosa, and Salmonella pullorum. Molecular identification procedure using 16S rRNA sequence analysis showed that R01 and R02 as Pediococcus acidilactici. The viability of the two isolates were tested by acid pH (pH 1, 2, and 3), gastric juice pH 2, and bile salt condition for digestives tract simulation. The result showed that R01 and R02 had a high viability percentages at pH 1, 2, and 3 (95.45%, 99.49%, 104.01%, and 67.17%, 120.74%, 103.4%, respectively) and at bile salt simulation for 1-2 hours (100.35%-102.71% and 100.02%-102.65%, respectively), but at gastric juice simulation for 1-2 hours, the P. acidilactici R01 had higher viability than P. acidilactici R02 (59.69%-76.53% versus 43.57%-40.69%, respectively). In the antibiotic sensitivity test for three antibiotics (i.e. erythromicin 15 µg, penicillin G 10 µg, and streptomycin 10 µg), the P. acidilactici R02 showed resistance to Streptomycin and Penicillin. It is concluded that P. acidilactici R01 and P. acidilactici R02 isolated from proventriculus of broiler chicken potential as probiotic candidates for chicken