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

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

Fundus Image Classification Using Two Dimensional Linear Discriminant Analysis and Support Vector Machine

It is constructed in this study a classification system of diabetic retinopathy fundus image. The system consists of two phases: training and testing. Each stage consists of preprocessing, segmentation, feature extraction and classification. The tested image comes from the MESSIDOR dataset which has a total of 100 images. The number of classes to be classified consists of four classes with each class consists of 25 images. The classes are normal, mild, moderate and severe of Diabetic retinopathy. In this study, the level of preprocessing uses grayscales green channel, Wavelet Haar, Gaussian filter and Contrast Limited Adaptive Histogram Equalization. The level of segmentation uses masking as a process of doing the subtracting operation of between the original image and the masking image. The purpose of the masking is to split between the object and the background. The feature extraction uses Two Dimensional Linear Discriminant Analysis (2DLDA). The classification uses Support Vector Machine (SVM). The test results of some scenarios show that the highest percentage of accuration of the system is up to 90%

Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan dan Return On Assets terhadap Tax Avoidance

This research aims to analyze and get empirical evidence about the effect of audit committee, audit quality, ownership institutional, corporate risk and return on assets on the tax avoidance. Sample of this research were property and real estate industries which are listed in Indonesian Stock Exchanges during 2010-2013 period. The number of property and real estate industries that were became in this study were 22 companies with 4 years observation that acquired by purposive sampling method. Hypothesis in this research were tested by multiple regression model.The result of this research showed that corporate risk and return on assets influence the tax avoidance. In the other hand, the audit quality, audit committee and ownership institutional didn't influence the tax avoidance.DOI: 10.15408/ess.v5i2.234

Pengaruh Reputasi Auditor dan Mekanisme Corporate Governance terhadap Integritas Laporan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2010)

This study aims to obtain empirical evidence about the effect of auditor reputation, corporate governance mechanism (independent commissioner managerial ownership, institutional ownership) to integrity of financial statement at the manufacturer companies in Indonesia. Integrity of financial statement define as how far a financial statement disclosure shows truth and honest information. Independent variables used in this study were reputation auditor and corporate governance mechanism was analyzed by independent commissioner managerial ownership, institutional ownership. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism. Study's sample was manufacturer companies listed in Indonesia Stock Exchange (IDX) period among 2008-2010. Data was collected by purposive sampling method. Total 56 manufacturer companies were taken as study's sample. The method of analysis of this research used multiple regression. The results of this research showed that reputation auditor and independent commissioner had significant effect to integrity of financial statement. Meanwhile, Institutional ownership and managerial ownership had not significant effect to integrity of financial statementDOI: 10.15408/ess.v4i3.243

Klasifikasi Citra Retina Menggunakan K-nearest Neighbor Untuk Mendeteksi Makulopati Diabetik

Pengenalan pola bertujuan untuk mengelompokkan citra ke dalam kelas tertentu berdasarkan pada ciri-ciri utama yang dimiliki. Secara umum, pengenalan pola terdiri dari 4 tahapan yaitu preprosesing, segmentasi, ekstraksi fitur dan klasifikasi. Pada penelitian ini pengenalan pola diterapkan pada deteksi tingkat Makulopati Diabetik. Makulopati Diabetik merupakan kelainan pada mata yang disebabkan oleh rusaknya pembuluh darah akibat komplikasi penyakit diabetes melitus yang terjadi di sekitar makula. Untuk mendeteksi awal penyakit makulopati diperlukan analisis dokter dari citra fundus. Citra fundus merupakan citra hasil foto retina menggunakan kamera fundus. Dataset yang digunakan yaitu MESSIDOR sebanyak 75 citra retina, terdiri dari 3 kelas yaitu Edema Makula (EM) tingkat 1, EM tingkat 2 dan EM tingkat 3. Ekstraksi fitur menggunakan Two Dimensional Linear Discriminant Analysis, sedangkan klasifikasi menggunakan k-Nearest Neighbor. Dari hasil ujicoba didapatkan prosentase pengenalan maksimal hingga 93,33%

Spatial reading of kampungs by using Gordon Cullen’s theory : a contemporary perspective

Contemporary perspective is to transform the theory reading of space in Asian cities, particularly to the reading of kampung in Surabaya. Kampung (urban village) are commonly read as a disorder neighbourhood located in a modern urban area. Through the perspective, analysed inside out of urban spaces, the kampungs is read not only on the physical structure but the meaning behind the use. It is compulsory to consider the three parameters of urban observation for this perspective: theoretical concept, phenomenological scope, and point of view. In this research, these observed parameters: theory of townscape by Gordon Cullen, phenomenon of public and private space in the kampung, and applying the research method of ground research. Cullen's theory one of well known Western-centric theory is needed to be included since Asian still lack of theoretical presence. The observation of the phenomenon is to extend the theory and to read urban spaces in greater Asia including studying meaning behind the urban structure. The result of this research has shown that unfixed urban elements in the kampung create stronger sense of urban enjoyment than fixed elements. The unfixed are related to the social activities occurred that identify the fluid condition of private and public usage