Rancangan Penyusunan Sistem Informasi Akuntansi pada Pemerintah Daerah Guna Meningkatkan Good Governance dan Tata Pelaporan yang Sesuai dengan Standar Akuntansi Sektor Publik (Studi Kasus di Pemerintah Kabupaten Sukoharjo)

The problem to be solved in this study is how suitability of financial management with government accounting standards, how compliance with the legislation in force, and how the implementation of accounting information systems that exist in Sukoharjo regency, Central Java. The purpose of this study were: 1) Identify and establish correspondence between the regional financial information system Government Sukoharjo that have been enacted by the Government Regulation and Public Sector Accounting Standards (SAP), 2) identify the needs of information systems in financial management, 3) Develop systems accounting information for financial management in Sukoharjo.This study begins with a survey to all SKPD and SKPKD in Sukoharjo district government. The survey aimed to identify the suitability of information systems in the area of financial SKPDs Sukoharjo District Government Regulation Government and Public Sector Accounting Standards. Furthermore, testing the feasibility of financial accounting information system of the region and its internal control system, to identify the weaknesses and strengths of the existing system. Third, do FGD (Focus Group Discussion) to identify the chart of accounts used in recording applications and financial management. Fourth, to design and construct a prototype-based accounting information system database. Results from this study show some basic things; 1) is not referring to public sector accounting practices in accordance with government accounting standards which accrual, 2) is not sufficient disclosure made on financial statement presentation area, 3) lack of compliance with the legislation in force and 4) have not applied accounting information system could facilitate the presentation of financial reporting in accordance with public sector accounting standards, and Regulation 71/2010 on accrual accounting

Implementasi Model Pembelajaran Kooperatif Teknik Tsts dengan Pendekatan Saintifik untuk Meningkatkan Kreativitas Berpikir dan Prestasi Belajar Ekonomi SMA N 1 Bobotsaritahun Ajaran 2014/2015

Tujuan penelitian ini adalah untuk meningkatkan kreativitas berpikir dan prestasi belajar ekonomi pada siswa kelas X-I SMA Negeri 1 Bobotsari tahun ajaran 2014/2015 melalui penerapan model pembelajaran kooperatif teknik two stay two stray dengan menggunakan pendekatan saintifik. Jenis penelitian ini adalah Penelitian Tindakan Kelas. Subjek Penelitian ini adalah siswa X-I SMA N 1 Bobotsari Tahun Ajaran 2014/2015. Teknik pengumpulan data yang digunakan yaitu (a) observasi, (b) wawancara, (c) tes, dan (d) dokumentasi. Prosedur penelitian meliputi (1) perencanaan tindakan; (2) pelaksanaan tindakan; (3) observasi; dan (4) refleksi. Berdasarkan hasil penelitian, dapat disimpulkan bahwa model pembelajaran kooperatif teknik two stay two stray dengan menggunakan pendekatan saintifik dapat meningkatkan kreativitas berpikir dan prestasi belajar. Sebelum diterapkan medel pembelajaran kooperatif teknik two stay two stray dengan menggunakan pendekatan saintifik nilai rata-rata kelas adalah 69,88 atau dengan presentase ketuntasan 32,36%. Sedangkan kreativitas berpikir siswa pada aspek berpikir lancar2,94%, berpikir luwes 0%, berpikir orisinil2,94%, elaborasi 2,94%, dan evaluasi0%. Pada siklus I nilai rata-rata kelas adalah 77 atau dengan presentase ketuntasan 70,59%. Sedangkan kreativitas berpikir siswa pada aspek berpikir lancar 47,05%, berpikir luwes 61,76%, berpikir orisinil 55,88%, elaborasi 52,95%, dan evaluasi 58,82%. Pada siklus II nilai rata-rata kelas adalah 81 atau dengan presentase ketuntasan 82,35%. Sedangkan kreativitas berpikir siswa pada aspek berpikir lancar 82,35%, berpikir luwes 73,53%, berpikir orisinil 79,41%, elaborasi 85,30%, dan evaluasi 70,58%

Analisis Pengaruh Experiential Marketing terhadap Word Of Mouth Sepeda Motor Yamaha (Studi Kasus pada Mahasiswa Universitas Sebelas Maret Tahun 2014)

Tujuan penelitian adalah untuk mengetahui: pengaruh antara variabel-variabel experiential marketing terhadap variabel customer satisfaction dan pengaruh antara variabel customer satisfaction terhadap variabel word of mouth. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Populasi sebagai subyek dalam penelitian ini adalah mahasiswa Universitas Sebelas Maret Surakarta yang menggunakan sepeda motor Yamaha. Sampling yang digunakan dalam penelitian ini adalah quota sampling dan accidental sampling. Jumlah sampel pada penelitian ini adalah 100 responden. Teknik pengumpulan data yang digunakan adalah teknik kuesioner dengan skala likert. Teknik analisis data yang digunakan adalah Partial Least Square (PLS). Uji analisis PLS yang digunakan dalam penelitian ini meliputi: uji outer model berupa uji convergent validity, discriminant validity, dan composite reliability. Uji inner model dengan melihat R2. Pengujian hipotesis yang digunakan adalah analisis koefisien jalur untuk mengetahui hubungan antar variabel penelitian. Berdasarkan hasil penelitian dapat disimpulkan bahwa: variabel Sense, Think,Feel, Act dan Relate terhadap Customer Satisfaction berpengaruh positif dan signifikan dan variabel Customer Satisfaction terhadap Word of Mouth berpengaruh positif dan signifikan.Kata kunci: experiential marketing, word of mouthThe purpose of this research were analyzed and determined : The Influence of the experiential marketing variables toward customer satisfaction variable and the influence of customer satisfaction variable toward word of mouth variable. The method used is descriptive quantitative method . The population as subjects in this study were University students March Surakarta who use Yamaha motorcycles . Sampling used in this study is quota sampling and accidental sampling . The number of samples in this study was 100 respondents . The data collection technique used was a questionnaire with Likert scale technique . The data analysis technique used was Partial Least Square ( PLS ). PLS analysis test used in this study include : testing a model of the outer test convergent validity , discriminant validity , and composite reliability . Test to see the inner workings of the model R2 . Testing this hypothesis used was path coefficient analysis to determine the relationship between the study variables. Based on the results of this study concluded that : variable Sense, Think, Feel, Act and Relate on Customer Satisfaction positively and significantly and Customer Satisfaction of the Word of Mouth variables positively and significantly

Analisis Kualitas Pelayanan Pendidikan pada Smk Batik 1 Surakarta

Penelitian dilatarbelakangi oleh rendahnya tingkat kepuasan siswa atas kualitas pelayanan pendidikan. Tujuan penelitian adalah mengetahui: (1)Besarnya tingkat kepentingan atribut kualitas pelayanan pendidikan, (2)Besarnya tingkat kinerja atribut kualitas pelayanan pendidikan, (3)Besarnya tingkat kepuasan siswa, (4)Atribut pelayanan pendidikan yang perlu ditingkatkan, dan (5)Atribut pelayanan pendidikan yang perlu dipertahankan. Berdasarkan tujuan, penelitian ini termasuk dalam penelitian eksploratif, dan jika berdasarkan teknik pengumpulan datanya, maka penelitian ini termasuk dalam jenis penelitian kuantitatif. Populasinya berjumlah 504 siswa dan sampelnya berjumlah 223 siswa. Berdasarkan penelitian yang dilaksanakan, hasil skor total dari kinerja sebesar 24.107, sedangkan skor total dari kepentingan sebesar 27.569. Berdasarkan skor tersebut, dapat diperoleh tingkat kesesuaian total sebesar 87,44%. 87,44% < 100%, sehingga dikatakan bahwa kinerja yang diberikan SMK Batik 1 Surakarta belum mampu memenuhi harapan siswanya. Tingkat kesesuaian tiap dimensinya sebesar: (1)Empati skor kesesuaiannya 87,38%, (2)Bukti fisik skor kesesuaiannya 88,84%, (3)Keandalan skor kesesuaiannya 87,88%, (4) Daya tanggap skor kesesuaiannya 84,95%, dan (5)Jaminan skor kesesuaiannya 88,06%. Pemetaan dalam diagram Kartesius, diperoleh hasil bahwa: (1)Terdapat 7 atribut yang masuk dalam kuadran A, (2)Terdapat 15 atribut yang masuk dalam kuadran B, (3)Terdapat 12 atribut yang masuk dalam kuadran C, dan (4)Terdapat 1 atribut yang masuk dalam kuadran D. Kata kunci: Kepuasan, kualitas layanan pendidikanThe research is motivated by the low level of student satisfaction on the quality of educational services. The research objective was to determine: (1) The level of interest attributes of quality educational services, (2) The level of performance attributes of quality educational services, (3) The level of student satisfaction, (4) Attributes education services need to be improved, and (5) Attributes educational services need to be maintained. Based on the purpose, this study is included in exploratory research, and if based on data collection techniques, this research included in this type of quantitative research. And a population of 504 students and the sample totaled 223 students. Based on the research conducted, the results of the total score of the performance of 24 107, while the total score of the interests of 27 569. Based on these scores, can be obtained in total conformity level of 87.44%. 87.44% <100%, so it is said that the performance of a given SMK Batik 1 Surakarta has not been able to meet the expectations of their students. The suitability of each dimension of: (1) Empathy scores compliance 87.38%, (2) physical evidence compliance score of 88.84%, (3) Reliability scores compliance 87.88%, (4) Responsiveness compliance scores 84.95 %, and (5) guarantee compliance score of 88.06%. Mapping in the diagram Cartesian, showed that: (1) There are seven attributes that are included in quadrant A, (2) There are 15 attributes included in quadrant B, (3) There are 12 attributes included in quadrant C, and (4) There 1 attribute included in quadrant D

Vertébrés (crocodilians, poisons) du Miocène marin de l’Algarve occidentale

Karst fillings rich in fossils from carbonate series, Miocene in age, exposed on the coast of Algarve, yielded some thousands of teeth and other vertebrate remains. A crocodilian and more than fifty species of fishes (Selacians, Teleosteans) have been identified (see tableau 1). This fauna is consistent as a whole with a Burdigalian (maybe late) and/or Langhian age. It also indicates shallow waters, warmer than at present in the same region although not strictly tropical. This fauna shows more affinities with others of the same age from mediterranean region (i.e. Baleares) than with those from Lisbon

The activation of the atypical PKC zeta in light-induced retinal degeneration and its involvement in L-DNase II control.

Light-induced retinal degeneration is characterized by photoreceptor cell death. Many studies showed that photoreceptor demise is caspase-independent. In our laboratory we showed that leucocyte elastase inhibitor/LEI-derived DNase II (LEI/L-DNase II), a caspase-independent apoptotic pathway, is responsible for photoreceptor death. In this work, we investigated the activation of a pro-survival kinase, the protein kinase C (PKC) zeta. We show that light exposure induced PKC zeta activation. PKC zeta interacts with LEI/L-DNase II and controls its DNase activity by impairing its nuclear translocation. These results highlight the role of PKC zeta in retinal physiology and show that this kinase can control caspase-independent pathways

The outer limiting membrane (OLM) revisited: clinical implications

PURPOSE: The outer limiting membrane (OLM) is considered to play a role in maintaining the structure of the retina through mechanical strength. However, the observation of junction proteins located at the OLM and its barrier permeability properties may suggest that the OLM may be part of the retinal barrier. MATERIAL AND METHODS: Normal and diabetic rat, monkey, and human retinas were used to analyze junction proteins at the OLM. Proteome analyses were performed using immunohistochemistry on sections and flat-mounted retinas and western blotting on protein extracts obtained from laser microdissection of the photoreceptor layers. Semi-thin and ultrastructure analyses were also reported. RESULTS: In the rat retina, in the subapical region zonula occludens-1 (ZO-1), junction adhesion molecule (JAM), an atypical protein kinase C, is present and the OLM shows dense labeling of occludin, JAM, and ZO-1. The presence of occludin has been confirmed using western blot analysis of the microdissected OLM region. In diabetic rats, occludin expression is decreased and glial cells junctions are dissociated. In the monkey retina, occludin, JAM, and ZO-1 are also found in the OLM. Junction proteins have a specific distribution around cone photoreceptors and Müller glia. Ultrastructural analyses suggest that structures like tight junctions may exist between retinal glial Müller cells and photoreceptors. CONCLUSIONS: In the OLM, heterotypic junctions contain proteins from both adherent and tight junctions. Their structure suggests that tight junctions may exist in the OLM. Occludin is present in the OLM of the rat and monkey retina and it is decreased in diabetes. The OLM should be considered as part of the retinal barrier that can be disrupted in pathological conditions contributing to fluid accumulation in the macula

Differences in anti-malarial activity of 4-aminoalcohol quinoline enantiomers and investigation of the presumed underlying mechanism of action

International audienc

Influence of age on retinochoroidal healing processes after argon photocoagulation in C57bl/6j mice

PURPOSE: To analyze the influence of age on retinochoroidal wound healing processes and on glial growth factor and cytokine mRNA expression profiles observed after argon laser photocoagulation. METHODS: A cellular and morphometric study was performed that used 44 C57Bl/6J mice: 4-week-old mice (group I, n=8), 6-week-old mice (group II, n=8), 10-12-week-old mice (group III, n=14), and 1-year-old mice (group IV, n=14). All mice in these groups underwent a standard argon laser photocoagulation (50 microm, 400 mW, 0.05 s). Two separated lesions were created in each retina using a slit lamp delivery system. At 1, 3, 7, 14, 60 days, and 4 months after photocoagulation, mice from each of the four groups were sacrificed by carbon dioxide inhalation. Groups III and IV were also studied at 6, 7, and 8 months after photocoagulation. At each time point the enucleated eyes were either mounted in Tissue Tek (OCT), snap frozen and processed for immunohistochemistry or either flat mounted (left eyes of groups III and IV). To determine, by RT-PCR, the time course of glial fibrillary acidic protein (GFAP), vascular endothelial growth factor (VEGF), and monocyte chemotactic protein-1 (MCP-1) gene expression, we delivered ten laser burns (50 microm, 400 mW, 0.05 s) to each retina in 10-12-week-old mice (group III', n=10) and 1-year-old mice (group IV', n=10). Animals from Groups III' and IV' had the same age than those from Groups III and IV, but they received ten laser impacts in each eye and served for the molecular analysis. Mice from Groups III and IV received only two laser impacts per eye and served for the cellular and morphologic study. Retinal and choroidal tissues from these treated mice were collected at 16 h, and 1, 2, 3, and 7 days after photocoagulation. Two mice of each group did not receive photocoagulation and were used as controls. RESULTS: In the cellular and morphologic study, the resultant retinal pigment epithelium interruption expanse was significantly different between the four groups. It was more concise and smaller in the oldest group IV (112.1 microm+/-11.4 versus 219.1 microm+/-12.2 in group III) p<0.0001 between groups III and IV. By contrast, while choroidal neovascularization (CNV) was mild and not readily identifiable in group I, at all time points studied, CNV was more prominent in the (1-year-old mice) Group IV than in the other groups. For instance, up to 14 days after photocoagulation, CNV reaction was statistically larger in group IV than in group III ((p=0.0049 between groups III and IV on slide sections and p<0.0001 between the same groups on flat mounts). Moreover, four months after photocoagulation, the CNV area (on slide sections) was 1,282 microm(2)+/-90 for group III and 2,999 microm(2)+/-115 for group IV (p<0.0001 between groups III and IV). Accordingly, GFAP, VEGF, and MCP-1 mRNA expression profiles, determined by RT-PCR at 16 h, 1, 2, 3, and 7 days postphotocoagulation, were modified with aging. In 1-year-old mice (group IV), GFAP mRNA expression was already significantly higher than in the younger (10-12 week) group III before photocoagulation. After laser burns, GFAP mRNA expression peaked at 16-24 h and on day 7, decreasing thereafter. VEGF mRNA expression was markedly increased after photocoagulation in old mice eyes, reaching 2.7 times its basal level at day 3, while it was only slightly increased in young mice (1.3 times its level in untreated young mice 3 days postphotocoagulation). At all time points after photocoagulation, MCP-1 mRNA expression was elevated in old mice, reaching high levels of expression at 16 h and day 3 respectively. CONCLUSIONS: Our results were based on the study of four different age groups and included not only data from morphological observations but also from a molecular analysis of the various alterations of cytokine signaling and expression. One-year-old mice demonstrated more extensive CNV formation and a slower pace of regression after laser photocoagulation than younger mice. These were accompanied by differences in growth factors and cytokine expression profiles indicate that aging is a factor that aggravates CNV. The above results may provide some insight into possible therapeutic strategies in the future

ROCK-1 mediates diabetes-induced retinal pigment epithelial and endothelial cell blebbing: Contribution to diabetic retinopathy.

In diabetic retinopathy, the exact mechanisms leading to retinal capillary closure and to retinal barriers breakdown remain imperfectly understood. Rho-associated kinase (ROCK), an effector of the small GTPase Rho, involved in cytoskeleton dynamic regulation and cell polarity is activated by hyperglycemia. In one year-old Goto Kakizaki (GK) type 2 diabetic rats retina, ROCK-1 activation was assessed by its cellular distribution and by phosphorylation of its substrates, MYPT1 and MLC. In both GK rat and in human type 2 diabetic retinas, ROCK-1 is activated and associated with non-apoptotic membrane blebbing in retinal vessels and in retinal pigment epithelium (RPE) that respectively form the inner and the outer barriers. Activation of ROCK-1 induces focal vascular constrictions, endoluminal blebbing and subsequent retinal hypoxia. In RPE cells, actin cytoskeleton remodeling and membrane blebs in RPE cells contributes to outer barrier breakdown. Intraocular injection of fasudil, significantly reduces both retinal hypoxia and RPE barrier breakdown. Diabetes-induced cell blebbing may contribute to ischemic maculopathy and represent an intervention target