Analisis Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kota Bitung

Pemerintah daerah dalam melaksanakan penganggaran harus mengacu pada peraturan daerah tentang pokok-pokok pengelolaan keuangan daerah. Pemerintah daerah harus menyusun Anggaran Pendapatan dan Belanja Daerah (APBD). Keuangan daerah pada dasarnya adalah bagian dari sistem keuangan negara, daerah lebih bebas dan leluasa dalam pengelolaan keuangannya.Tujuan penelitian yaitu untuh menganalisa dan mengetahui realisasi pendapatan dan belanja daerah pemerintah kota Bitung. Metode yang digunakan adalah analisis deskriptif kuantitatif yaitu dengan mempelajari akuntansi sektor publik ataupun sistem akuntansi pemerintahan yang diterapkan dilapangan menurut analasisis rasio-rasio keuangan. Berdasarkan penelitian yang telah dilakukan, Badan Pengelola Keuangan Dan Barang Milik Daerah (BPK-BMD) Pemerintah Kota Bitung dimana pada saat laporan realisasi anggaran diterapkan dan dilaksanakan sesuai dengan aturan yang berlaku serta untuk pertanggung jawaban, BPK-BMD Kota Bitung membuat laporan keuangan untuk dipertanggungjawabkan. Hasil penelitian menunjukan bahwa APBD pemerintah kota Bitung terrealisasi dengan baik karna realisasi anggaran tidak melebihi target yang dianggarkan. Pemahaman teknis tentang realisasi kinerja keuangan pemerintah yang baik yaitu dengan menerapkan sistim akuntansi pemerintahan. Realisasi anggaran pendapatan, anggaran belanja dan realisasi kinerja keuangan telah dilaksanakan dengan baik dalam laporan realisasi anggaran sesuai ketentuan yang berlaku. Kata kunci: kinerja sektor publik, keuangan, belanja, pendapata

EFEKTIVITAS PENGELOLAAN DANA DESA DI DESA PATIALA DETE KECAMATAN LABOYA BARAT KABUPATEN SUMBA BARAT

Distribution of village fund is a follow-up to the government's program for developing Indonesia from the periphery by strengthening villages within the framework of a unitary state. This distribution aims to improve welfare and equitable development in Indonesia. This paper aims to examine the effectiveness of village fund management in Patiala Dete Village, Laboya Barat District, West Sumba Regency. This research uses a qualitative approach. In term of the research time, this research is classified as cross-sectional research. The data is collected by observation, desk study, and in-depth interviews with key actors in Patiala Dete Village, Laboya Barat District, West Sumba Regency. The informants are chosen by purposive sampling. Triangulation is utilized to test data credibility. Based on data analysis, the village fund was managed effectively regarding the realization of work programs funded by the village fund. Implemented work programs are suitable with planned work programs. Nevertheless, the effectiveness of village fund management is influenced by the punctuality of village fund distribution and the occurrence of natural disasters in Patiala Dete Village

Yliopistosairaaloiden asema on turvattava sote-uudistuksessa

Yliopistollisen sairaalan toiminta edellyttää tiivistä yhteistyötä lääkärikoulutusta antavan yliopiston kanssa. Tämän yhteistyön perusta täytyy löytyä lainsäädännöstä jatkossakin

Yliopistosairaaloiden asema on turvattava sote-uudistuksessa

Yliopistollisen sairaalan toiminta edellyttää tiivistä yhteistyötä lääkärikoulutusta antavan yliopiston kanssa. Tämän yhteistyön perusta täytyy löytyä lainsäädännöstä jatkossakin

Phenylpropanoid sex pheromone component in hemolymph of male Carambola fruit fly, Bactrocera carambolae (Diptera: Tephritidae)

Males of the Carambola fruit fly, Bactrocera carambolae Drew & Hancock (Diptera: Tephritidae) are strongly attracted to, and feed on methyl eugenol (ME) that exists as a plant secondary compound in over 480 plant species worldwide. Upon feeding on this highly potent attractant, the males convert ME into a phenylpropanoid, (E)-coniferyl alcohol (ECF), that is stored in the rectal gland prior to its release as a sex pheromone component during calling and courtship. Here, using a series of chemical and behavioural assays, we provide evidence for the presence of ECF in the hemolymph and suggest the latter’s involvement in transport of ECF to the male rectal gland following consumption of ME. The greatest concentration of ECF was detected in the hemolymph at 3 h after feeding on ME and subsequently decreased, whereas accumulation of ECF in the rectal gland reached a maximum at 2 days post-feeding. Using male flies as biodetectors, fractions of 1.5–9.2 kDa from fractionated hemolymph of ME-fed males were found to be attractive and contained ECF as sex pheromone. In addition, the significant increase in the total concentration of protein in hemolymph from ME-fed males compared with that of ME-deprived males suggests a direct protein carrier involvement in hemolymph transport of the sex pheromone in B. carambolae. All these results are further discussed in comparison with previous results obtained from its sibling species, the Oriental fruit fly—B. dorsalis

Determination of statistical homogeneity by comprehensively considering the discontinuity information

Statistička homogenost stijenske mase oduvijek je važno pitanje u inženjerstvu stijenske mase. U ovom je radu analizirana stijenska masa podzemnog skladišta nafte na otoku Huang usmjerena na raspodjelu statistički homogenog područja. Duljina rasprostiranja je osnovni element za određivanje karakteristika pukotina. Stijenska masa različitih duljina rasprostiranja pukotina uvelike se razlikuje kad se radi o mehaničkim i karakteristikama deformacije. Ovaj rad obuhvaća podatke o duljini rasprostiranja u podjeli statistički homogenog područja i razmatra vrijednosti varijance i srednje vrijednosti uzoraka pukotina odvojeno u različitim područjima F-testom i T-testom kako bi se utvrdilo imaju li uzorci statistički slične podatke o duljini rasprostiranja. Potrebni su brojni uzorci pukotina da bi se dobilo statistički homogeno područje. U ovom je radu primijenjen Watsonov test za određivanje statistički homogenog područja i razmatrani su podaci o pojavi pukotina u svrhu dobivanja manjeg broja uzoraka za usporedbu pojave pukotina. Podaci o postojanju pukotina i duljini rasprostiranja analiziraju se uvođenjem F-testa, T-testa i Watson-testa kako bi se dobili osnovni podaci o pukotinama i objektivni i prihvatljivi rezultati za statističku homogenost.The statistical homogeneity of rock mass has always been an important issue in rock mass engineering. The rock mass of national underground oil storage in Huang Island is analyzed in this study with focus on the division of a statistically homogeneous area. Trace length is a basic element in determining crack features. The rock mass of different track lengths differs widely in terms of mechanics and deformation characteristics. This study includes trace length information in the division of a statistically homogeneous area and considers the variances and mean values of crack samples in different regions separately by F-test and T-test to determine if the samples have statistically similar trace length information. Numerous crack samples are required to divide a statistically homogeneous area. This study adopts the Watson test to divide a statistically homogeneous area and considers data on crack occurrence to achieve the purpose of obtaining fewer samples for occurrence comparison. Crack occurrence and trace length information are considered by integrating F-test, T-test, and Watson test to gather adequate basic information on cracks and obtain objective and reasonable results for statistical homogeneity