Analisis Penerapan Akuntasi Sumber Daya Manusia pada Rsup Dr. Mohammad Hoesin Palembang

The research aims to determine the capitalization of cost of human resources on RSUP financial statements. Dr. Mohammad Hoesin Palembang and his influence. The type of research to be done is case studies on the company. Data analysis methods use a deskriftive analysis. Based on the results of research and analysis conducted on the collected data it can be concluded that the treatment of costs associated with the cost of human resources as a burden is immediately eliminated in the period of occurrence resulting in the lack of information that was submitted so as to make the management not know exactly how far the achievement of hospital objectives has been achieved economically. In drafting the financial statement of RSUP Dr. Mohammad Hoesin using conventional accounting which refers to the government accounting standards (SAP) and the nonprofit hospital accounting guidelines where the unfounded investment in human resources is Conducted by hospitals, expenditures for human resources i.e. spending on human resource development are recognised as burdens

MERANCANG BANGUNAN PEMERINTAHAN BERDASARKAN FUNGSI KANTOR DINAS PARIWISATA PROVINSI GORONTALO DENGAN PENERAPAN DESAIN ARSITEKTUR REGIONALISME

Arsitektur regionalisme merupakan hasil penggabungan antara arsitektur modern dan tradisional mengikuti keistimewaan beberapa bagian ataupun keseluruhan bangunan tersebut dengan memperlihatkan sudut pandang masa lampau dan masa kini melalui penekanan unsur estetika, history, desain, teknologi dan mengandung simbol pemaknaan nilai-nilai spiritual yang terdapat pada bentuk bangunan asli agar dapat diterima dalam bentuk bangunan baru. Dinas Pariwisata memiliki peran dalam pengembangan objek wisata budaya yang harus dijalankan oleh aparatur dinas yang bersangkutan. Akibat krisis identitas maka penerapan arsitektur regionalisme pada bangunan Kantor Dinas Pariwisata Provinsi Gorontalo akan lebih mudah dikenali karena mengangkat unsur kebudayaan Provinsi Gorontalo dan mengikuti perkembangan yang mereferensikan kedua makna. Dasar konsep bentuk merujuk pada arsitektur Gorontalo dengan contoh objek rumah adat Dulohupa. Secara filosofi bentuk mengambil bentuk rumah panggung yang dianalogikan sebagai bentuk tubuh manusia meliputi bagian bawah sebagai kolong bangunan, tengah dan bagian atas berupa atap

Penyediaan Refutation Text untuk Meremediasi Kesalahan Konsep Siswa Materi Kelarutan dan Hasil Kali Kelarutan

: The aim of this study is to determine whether there is a difference in student learning outcomes and decrease misconceptions students once remediated with refutation text and how much effectiveness refutation text remediate students' misconceptions on the material solubility and solubility product in class XI MIA SMAN 7 Pontianak. The type of this research is a quasi experimental research form nonequivalent control group. The sample in this study are collected by saturated sample with a sample size of 65 students. The research instrument in the form of an essay in the form of tests consist of 5 questions. Based on the results, there are differences in learning outcomes of students between classes and grade control experiments where the experimental class average of study result is 72,22 while the control class is 50,58. Effectiveness refutation text to remediate student's misconceptions of matter solubility and solubility product is classified as moderate 0.70 which means the provision of remediation with text giving effect Refutation of 25.80%

Gambaran Tentang Kecerdasan Interpersonal Guru Taman Kanak-kanak Se Kecamatan Benai Kabupaten Kuantan Singingi

. This study aims to determine the intelligence picture of the kindergarten teacher Benai District of Kuantan District Singingi. The benefits of this research is to give input to the interpersonal intelligence to know, can be used as input for the development of learning activities and to improve the quality of education. In terms of theoretical provide information about teacher interpersonal intelligence. The population in this study was overall a kindergarten teacher Benai District of Kuantan District Singingi. Sampel used is saturated samples. The data collection was carried out research on the teaching semester 2014/2015, through the instrument of data collection in the form of a questionnaire sheet. The results showed that of the 8 sub-indicators as a whole is in good category with an average of 78.44%. While Kindergarten Teacher Interpersonal intelligence Benai District of Kuantan Singingi are in two categories of good and very good. The sub-indicator beada in both categories are sub-indicators of the second with an average of 76.16%, the third sub-indicator with an average of 69.39%, the fifth sub-indicators with an average of 75.55%, with the average seventh sub-indicators -rata 78.78%, and sub-indicators of the eighth with an average of 76.96%. While the sub-indicator mempeoleh excellent category is sub-indicators first with an average 83.43%, the fourth sub-indicators with an average 81.41%, and sub-indicators sixth with an average of 82.42%

Pengembangan Wisata Bahari di Pulau Raas dalam Rangka Menggerakkan Perekonomian Lokal

This community service aims to improve the potential of the archipelago, especially from the marine tourism sector. Against the background of not optimal management of tourism potential in the District of Raas which is an archipelago and has potential places to become a tourist. Development of Marine Tourism on Raas Island in Order to Mobilize the Local Economy. The process of developing marine tourism is done by mapping, observation, community empowerment and literature study. Based on the results of mapping and observation shows that there are 3 beaches that have attraction and are very potential, just need to be developed again and also managed properly. The three beaches also have different characteristics so that if the tours offered are not monotonous. The conclusion of the process of developing marine tourism is the need for awareness of the local community and also the cooperation of various parties and also agencies to work together to develop and build supporting facilities that can support these three potential beaches into a marine tourism that is not only a power pull Raas District alone, but also can be a pillar of the people's econom

The evaluation of CSR and social value practices among uk commercial and social enterprises

Objective: The purpose of this article is to evaluate the scope of Corporate Social Responsibility (CSR) and ‘Social Value Initiatives’ (SVIs) among corporations. Nowadays, CSR provides firms with an opportunity to provide community social need through discretionary corporate practices. This article contributes to knowledge on how firms approach social and environmental sustainability while maintaining economic responsibility. Research Design & Methods: This article adopts analysis based on secondary data from UK based companies. Fifty companies’ websites and policy documents (30 commercial enterprises and 20 social enterprises) were researched to identify the patterns of practices of SVIs and factors that influence the practices among companies. Findings: The findings suggest that both social and commercial enterprises focus on the adoption of the ‘CSR’ practices based on the ‘Triple Bottom Line’ (TBL) as defined in the ‘Elkington, 1997 framework’ of economic, environmental and social sustainability. The difference is that while the ‘SVIs’ of commercial enterprises develop as an operational strategy at the later stages of the business, the ‘SVIs’ of social enterprises are embedded during the enterprise creation stage. Implications & Recommendations: Based on the findings, this article develops a conceptual ‘Social Value Initiatives’ framework which forms the domain of social value practices. We suggest that future studies should focus on adopting qualitative-ori-ented primary research to explore CSR approaches, which will capture the views of management, customers, employees and shareholders. Contribution & Value Added: Despite its limitations, this article contributes to the knowledge on CSR and social value practices among social and commercial enterprises. © 2018, Cracow University of Economics. All rights reserved

Efek Aplikasi Topikal Gel Ekstrak Pandan Wangi terhadap Penyembuhan Luka Gingiva

The Effect of topical application pandan extract gel on gingival wound. Post-gingivectomy wound is usually covered by periodontal dressing, which generally contains some chemical compounds to protect the wound. However, it can provide allergic effect on some patients. Pandan leaves (Pandanus amaryllifolius Roxb.) contain a number of active substances that have anti-inflammatory, antioxidant and antibacterial effect and play a role in wound healing. This study aims to determine the effect of topical application of Pandan leaf extract gel on gingival wound healing. Gingivectomy model was carried out on mandibular incisive gingival using the 2.5-mm punch biopsy. Thirty-six rats were randomly divided into 3 groups of treatment: negative control (CMC-Na), positive control (Aloclair), and 50% of pandan extract gel. The gels on each group were applied (twice in a day) to the wound area after gingivectomy. The observation of the wound healing process was also carried out on day 1, 3, 7, and 14 by making the histological preparations of gingival wound area. The number of blood vessels was observed using microscope and data was analysed using Two- Way Anova and LSD. The result showed that number of blood vessel increased on day 3 and the peak was on day 7. Anova and LSD test showed several significant differences comparison the number blood vessel between treatment and control. In conclusion, topical application Pandan leaves extract gel could accelerate gingival wound healing

Manajemen Komunikasi Bencana Gunung Sinabung 2010 Saat Tanggap Darurat

: Sinabung eruption in 2010 had led to a sense of trauma for Karo’s District residents, especially the refugees. Disaster relief emergency response was needed in a disaster. This study aims to describe the implementation of disaster communication management at Sinabung in 2010, obstacles of disaster management, and finding alternative of disaster communication management strategy, especially during emergency response. The results indicate the importance of coordination and communication between parties related to disaster communication management. Several problems discovered force the needs for the application of disaster communication management system, especially during emergency response in order to minimize disaster risks