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

Psycho-social effects of a brain-training program among healthy older adults

Grounded in cognitive neuroscience and social exchange theory, this research evaluated the relationship between changes in cognitive functioning and two psycho-social dimensions of life among healthy adults over the age of 70 (N=12). Specific psycho-social dimensions examined were social interaction and depression. Six females and six males participated in the study. All were white, college-educated individuals residing in a life-care residential retirement community. The participants used the Posit Science® Brain Fitness Program™, an auditory-based computer training program that improves memory and speed of processing, for forty hours over an eight-week period. Pre- and post-tests related to social interaction and depressive symptoms indicated that improvement in cognitive functioning was related to improvement in psychosocial dimensions in later life

Estudo da influência da linhagem citoplasmática sobre pesos em bovinos da Raça Canchim.

O trabalho teve o objetivo de avaliar os efitos da linhagem citoplasmatica sobre os pesos ao nascimento, a desma e aos 12 meses de idade de respectivamente, 4722, 3852 e 3389 bezerros da raca Canchim

PENENTUAN NILAI KESERASIAN ( MATCH FACTOR ) UNTUK OPTIMALISASI ALAT BERAT PADA PEKERJAAN PEMINDAHAN TANAH PENUTUP PERTAMBANGAN BATUBARA PT. TRI BAKTI SARIMAS

PT. Tri Bakti Sarimas yaitu suatu induk perusahaan swasta yang bergerak dibidang penambangan batubara, memiliki Izin Usaha Pertambangan (IUP) seluas 198 Ha yang terletak di perbukitan Sungai Pendulangan, antara Desa Sungai Besar dan Desa Ibul, Kecamatan Pucuk Rantau, Kabupaten Kuantan Singingi, Provinsi Riau. Pemindahan tanah mekanis adalah segala macam pekerjaan yang berhubungan dengan kegiatan penggalian (digging), pemuatan (loading), pengangkutan (hauling). direncanakan selama 2 Minggu yang dilakukan di Pit 4 dengan menggunakan alat-alat mekanis, Exavator Kobelco Type SK 450 Lc dan Dump Truck Type Hyno Jumbo Ranger kapasitas 18 Ton. Parameter metoda Pemindahan Tanah Mekanis pada Pertambangan Batubara PT. Tri Bakti Sarimas Adalah sebagai berikut Pencatatan Waktu Siklus Alat muat Excavator dan Alat angkut Dump Truck, Efektifitas alat, Produksi alat, dan Keserasian kerja alat muat dan alat angkut / Match Faktor (MF),produktifitas alat muat Excavator adalah 211,30 M3 / Jam dan Produktifitas alat angkut Dump Truck adalah 441,27 M3 / Jam. Setelah dilakukan perhitungan Produksi alat muat Excavator selama 2 Minggu adalah jika 2 minggu 96 Jam Kerja adalah 20.164,8  M3 dan Produksi alat angkut Dump Truck adalah 42.361,9  m3 Banyaknya Exavator yang dibutuhkan untuk penggalian Over Burden sebanyak 30. 000 M3 adalah: 2 Unit dan Dumptruck yang dibutuhkan adalah 1 Unit terdapat waktu tunggu bagi alat muat yaitu 19,39 Menit MF < 1

Learning to listen: Listening Strategies and Listening Comprehension of Islamic Senior High School Students

The purpose of this research was to identify the correlation and the influence between listening strategies and listening comprehension. The eleventh grade students were selected as participants of this study. The instruments used in this research were listening strategies questionaire adapted from Lee (1997) and modified by Ho (2006) (as cited Golchi, 2012), and listening comprehension test conducted to measure students’ listening comprehension. Pearson product moment, regression analysis, R-square were used to find out the correlation and the influence between variables. The result revealed that there was a significant correlation between listening strategies and listening comprehension with r = .516. Besides, there was also a significant influence of listening strategies on listening comprehension with 26.6 %. This study could have implications for English language teachers, course designers, learners, and text book writers

Mengingkatkan Aktivitas Siswa dalam Pembelajaran Keterampilan Menghias Sulaman Benang Emas Memalui Model Pembelajaran Kooperatif Tipe Think-pair-share SMPN 1 Kecamatan Payakumbuh

The shortage of activity in making gold yarn embroidery to furnish Carano lid caused by the strategy and learning model which was implemented by the teacher in previous learning session was not suitable and reuslted in the lack of the students activity. One of an effort which can be used to improve that condition is that to used cooperative learning method in the type of think-pair share with some indicators such as; visual activities, drawing activties, motor activities in order to create the students learning activities increase and be better. The research hypotesis is that, the model of cooperative learning type think- pair-share could improve the students activity to ability in furnishing carano lid with gold yarn ebroidery.This research is class action research which consists of two phases and each phase consists of three times meeting and each meeting was 3X 45 minutes. The sample of the research is the students of VII-5 SMP N 1 Payakumbuh Subdistrict in academic year 2011 and 2012, Lima Puluh Kota Regency consisted of 26 Based on the survey toward the students\u27 activity , it was concluded that through cooperative learning model type think-pair-share could improved the activityin making gold yarn embroidery for Carano Lid in handicraft learning of SMP N.1 Kec. Payakumbuh subdistrict

Toponomy of Village Names at Namo Rambe Sub-district: An Anthropolinguistic Study

The naming system is a fascinating study because it is not only related to linguistics but also to the culture that lives in a society, likewise, with the naming of villages in the Namo Rambe sub-district. The problem in this study is how the toponomy of village names in the Namo Rambe sub-district uses anthropolinguistic study. This research aims to find the toponymy of village names in the Namo Rambe sub-district. The theory used is the theory of toponymy and anthropolinguistics. The method used is qualitative, with professional recording and note-taking techniques and literature study methods. From the results of the study, it was found that six villages were using the word Namo, one village with the word lau, one village with the word mountain, four villages with elements of flora and fauna, one village with the word house, two villages related to Hope and the naming of the village with seven standing processes. The naming system for Namo Rambe Sub-district villages shows cultural values still preserved in this community