Penerapan Sistem Akuntansi pada Usaha Mikro, Kecil dan Menengah di Kabupaten Toba Samosir

Sektor Usaha Mikro, Kecil dan Menengah (UMKM) memiliki potensi yang besar bagi perkembangan perekonomian negara. Penelitian ini bertujuan untuk mendapatkan gambaran umum mengenai penerapan sistem akuntansi pada Usaha Kecil dan Menengah yang bergerak dalam bisnis perdagangan yang dibina oleh Dinas Koperasi Usaha Mikro, Kecil, dan Menengah di Kabupaten Toba Samosir. Penelitian ini menggunakan metode deskriptif dengan sampel sebanyak 36 responden. Penelitian ini diharapkan dapat menjadi acuan untuk melihat kendala-kendala yang dihadapi oleh Usaha Mikro, Kecil dan Menengah dalam penerapan sistem akuntansi, penyiapan laporan keuangan dalam pengendalian USAha, dan mendorong para pelaku UMKM supaya memahami dan menjalankan sistem akuntansi yang baik dan benar dalam proses pembukuan USAha

PERAN PARTISIPASI MASYARAKAT, AKUNTABILITAS, DAN TRANSPARANSI DALAM MEWUJUDKAN GOOD GOVERNANCE TERHADAP PEMBANGUNAN DESA

The objectives research to examine the influence of transparency, accountability, and society participation in the financial management of Rural Development. This research uses Survey method with questionnaire as the instrument. The population of the study was the entire apparatus and the Minister of Village fund managers. Based on the Purposive sampling method, the number of samples obtained is 75 respondents. The research used in this study is quantitative research with the aim of the study of the research in this literature with multiple regression tests and the validity and reliability test to determine Quality questionnaire used with SPSS software. The results of this study show that partials, accountability and society participation had positive significant influence on rural development. While the transparency variable had negative significant influence on rural development. Simultaneous transparency, accountability and society participation had positive influence on rural development.   Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat dan Pembangunan Desa

Relationship of Burden with Characteristic Sociodemographic Caregiver in Schizophrenic patients

Caregiver of person with schizophrenia  experience high levels of burden. For caregivers, burden negatively affects caregiver,s physical, emotional and economic status. The objective of the present study is to make relationship of family caregiver burden with characteristic sociodemographic (age, gender, education level, employment, marital status, economic status and kinship status) caregiver in schizophrenic patients. A total of 118 caregivers of patients ( 34 men and 84 women) with schizophrenic attending the outpatient in pempropsu mental health hospital, using a sociodemographic data collection sheet in the Zarith Burden Interview (ZBI). There are significant differences related age (p = 0,032), sex (p = 0,005),  kindship status (p = 0,028) and economic status (p = 0,038) with family caregiver burden. Significant value P < 0,05. There are not significant difference related employment (p = 0,565), education (p=0,211) and marital status ( p= 0,766) with family caregivers burden. Keywords: burden, caregiver, schizophreni

HEAD IMPACT FREQUENCY IN YOUTH AMERICAN FOOTBALL, AGES 9-13

The objective of this study was to quantify head impact frequency in youth American football players, ages 9-13. Kinematic data from head impacts were collected from 25 players on two teams (11.7 ± 1.2 years) using a helmet-mounted accelerometer system. A total of 4432 head impacts were recorded, including 1800 during 265 practice sessions and 2632 during 175 game sessions. Most peak linear acceleration magnitudes were less than 20 g in practices (60%) and games (55%). For impacts greater than or equal to 60 g, players sustained 122% more in games than practices. Both teams played in leagues that limited full-contact practice time, which likely contributed to lower impact frequencies in practices. Interventions to further reduce head impact frequency in youth football should include measures which affect in-game exposure

Impact of Water Absorptionon Dielectric Properties and Breakdown Voltage of Polymer Epoxy and Xlpe

Polymers have become an alternative option replaces the high voltage insulation materials made of ceramic and glass. The research aims to determine the dielectric characteristics of polymer insulation after water immersion for a certain period of time. The testing was conducted on two types of polymer insulation, namely the epoxy resin and the cross-linked polyethylene cable. The materials were soaked in water with the temperature of 50oC and the measurements were taken every 24 hours for 38 days. The measurements were taken from the mass materials, the relative permittivity and the contact angle. Then, the breakdown voltage measurement and the analysis of the chemical structure of the polymer insulation material were measured when the material had reached saturation state. The research results indicate an increase in the value of the mass and the relative permittivity of the material after the immersion. Such increase level is due to the absorption of the water through the filler in the polymer insulating material. The contact angle value of the epoxy resin material ranged from 56o-80o, which was classified in the category of partially wet. The XLPE material has the value of the average contact angle of above 90o and in the category of hydrophobic. The breakdown voltage value has decreased by 50% in average from the voltage limit before the immersion. The water absorption process has an effect on the decrease of the dielectric strength of the insulating polymer material

Misoprostol alone for the termination of pregnancy

The administration of mifepristone, a powerful antiprogestin, coupled with a prostaglandin, is a highly effective medical method of terminating pregnancy. Of the most widely used prostaglandins, namely gemeprost and misoprostol, the latter shows the greater promise for developing countries, since it can be administered orally and is inexpensive, stable at ambient temperatures and widely available. South African Family Practice Vol. 49 (3) 2007: pp. 1