Hubungan Good University Governance Terhadap Kinerja Manajemen Keuangan Perguruan Tinggi

The pattern of financial management institution had to be accountable as one indicator of university management assessment as a whole. This study examined the management of higher education in terms of the implementation of Good University Governance (GUG). GUG concept was adopted from the concept of good corporate governance. The samples were state universities in Central Java and Yogyakarta using purposive sampling technique. Data analysis used was Structural Equation Model (SEM) analysis based on Path Analysis. The results showed that GUG directly influenced the Cultural Organization (CO), and Organizational Structure (OS) affected the Financial Management Performance (FMP). However, GUG did not directly influence FMP, OS, and PM (Planning Management). PM and OS were proven not directly influence the FMP. Other evidence found was the indirect effect of GUG to FMP through OS, PM, and CO. The conclusions of this research were GUG would increase CO and OS and would further increase FMP. Thus, universities should consider the implementation of GUG to increase the performance of financial management. Pengelolaan keuangan yang akuntabel merupakan salah satu indikator yang baik untuk menilai pengelolaan perguruan tinggi secara keseluruhan. Penelitian ini mengkaji pengelolaan perguruan tinggi yang ditinjau dari Implementasi Good University Governance (GUG) yang merupakan adopsi konsep Good Corporate Governance di sektor korporasi. Penelitian ini menggunakan sampel Peguruan Tinggi Negeri di Jawa Tengah dan Daerah Istimewa Yogyakarta dengan menggunakan teknik purposive sampling. Analisis data menggunakan model Structural Equation Model (SEM) berbasis Analisis Jalur (Path Analysis) untuk menjawab tujuan dan hipotesis penelitian. Hasil penelitian menunjukkan variabel GUG terbukti berpengaruh secara signifikan terhadap struktur organisasi, manajemen perencanaan, dan kinerja manajemen keuangan. Variabel struktur organisasi dan manajemen perencanaan juga terbukti berpengaruh secara signifikan terhdap kinerja manajemen keuangan. Namun, variabel GUG tidak terbukti berpengaruh siginifikan terhadap budaya organisasi dan variabel budaya organisasi tidak terbukti berpengaruh signifikan terhadap kinerja manajemen keuangan. Hasil berikutnya adalah variabel GUG terbukti berpengaruh secara tidak langsung terhadap kinerja manajemen keuangan melalui budaya organisasi, struktur organisasi, dan manajemen perencanaan. Hal ini menunjukkan bukti bahwa perguruan tinggi harus mempertimbangkan implementasi GUG untuk meningkatkan kinerja manajemen keuangannya

The Implementation of Diseases Control for Acute Respiratory Infection (DC-ARI) Program's at Sungai Pakning's Public Health Centre, Bengkalis Regency

Disease control program for Acute Respiratory Infection is a program for infectious diseases. Aims of this program is to lowering the number of toddler's pain and death  that caused by Acute Respiratory Infection or Pneumonia. The implementation program of this program at Sungai Pakning's Community Health Centre, Bengkalis Regency, was still not effective. It shown that pneumonia discovery was still low          ( 2,64%) and it's still far from the target of national policy for pneumonia control (100%). Aim of this study was to know how is the implementation program of diseases control for acute respiratory infection at Sungai Pakning's Community Health Centre, Bengkalis Regency, based on indicators of achievement process (intensification program, improvement and development of human resources, and partnerships). This research was qualitative study. There were eight persons as a sample consists of Head of Disease Control Program for Acute Respiratory Acute, Head of Community Health Centre, Doctor, Nurse, midwife of Integrated Management of The Sick Toddler, Cadre of Health, Community Leader, and Religious Figures. It used triangulation of sources, method, and data. The results shown that there's no fund for disease control program of ISPA, less human resources is caused the lack of trained personnel for Pneumonia implication thru integrated management of the sick toddler nor verbal autopsy. Then the partnership of cross program or sectoral was not so good. Even the internal of Community Health Centre has policy to used BPJS services as a scape goat to rise the fund. Availability of facilities and infrastructure of integrated management of the sick toddler policlinic should be completed. Increases of human resources capacity by given a training for integrated management of the sick toddler and verbal autopsy. Building partnership and involving the community participation in the middle of disease control program for acute respiratory infection

IMPLEMENTASI AUTOMATIC SWITCHING GENSET-PLN DI MASJID AL-HIKAM PUTAT NUTUG CISEENG BOGOR

Sebagai umumnya masjid yang penuh aktivitas pada siang hingga malam, maka listrik menjadi kebutuhan utama. Mengingat lokasi masjid Al-Hikam, Putat Nutug, Ciseeng, Bogor adalah daerah pedesaan yang sering mengalami pemadaman listrik akibat cuaca buruk, angin ribut, petir, tertimpa pohon, beban lebih dan sebagainya. Upaya menjaga ketahanan energi listrik sudah dilakukan dengan menyediakan generator listrik (genset). Tetapi ada masalah prosedur operasi masih manual menggunakan tenaga manusia untuk menghidupkannya sehingga terjadi keterlambatan pasokan listrik. Oleh karena itu, diperlukan proses menghidupkan genset dari manual menjadi otomatis agar listrik stabil. Tujuan pengabdian masyarakat ini adalah mengimplementasikan automatic switching genset PLN. Metode yang dilakukan adalah memasang modul switching otomatis untuk melengkapi perangkat genset tersebut. Pengadaan bahan dan komponen hingga perakitan modul rangkaian otomatis dilakukan oleh para mahasiswa bersama dosen pembimbing. Dari hasil perakitan dan pengujian menggunakan alat ukur listrik dan pewaktu stopwatch telah berhasil menerapkan otomatisasi proses startup genset sehingga listrik tetap menyala walaupun suplai dari PLN padam. Proses menghidupkan genset secara otomatis tidak menggunakan tenaga manusia lagi. Sedangkan perpindahan koneksi listrik dari PLN ke genset hanya membutuhkan waktu kurang dari 15 detik. Sehingga prosedur ini telah membantu pengurus masjid menyediakan listrik lebih stabil, penerangan, pompa air dan perangkat penguat suara dapat beroperasi meskipun PLN pada

Development Prototype Design of Virtual Assembly Application-Based Leap Motion

Innovation in design engineering practice is very important in the world of manufacturing in the increasingly competitive global market. Prototyping and evaluation measures are inseparable from the design process in the manufacture of a product. And made one of many physical prototypes require very expensive and time consuming, so the technology of Virtual Reality (VR) is needed, so the industry can quickly and precisely in the decision. VR technology combines a human being with a computer environment visually, touch and hearing, so that the user as if into the virtual world. The goal is that users with hand movements can interact with what is displayed on the computer screen or the user can interact with the environment is unreal to be added into the real world. VR is required for simulations that require a lot of interaction such as prototype assembly methods, or better known as the Virtual Assembly. Virtual Assembly concept which was developed as the ability to assemble a real representation of the physical model, the 3D models in CAD software by simulating the natural movement of the human hand. Leap Motion (accuracy of 0.01mm) was used to replace Microsoft's Kinect (accuracy of 1.5cm) and Motion Glove with flex sensors (accuracy of 1°) in several previous research. Leap mot ion controller is a device that captures every movement of the hand to then be processed and integrated with 3D models in CAD software. And simulation of assembly process virtually in CA D software with hand gestures detected by the leap mot ion, assembly parts can be driven either in translation or rotation, zooming and adding the assembly constraint. It also can perform mouse functions (such as left-click, middle-click, right-click and move the mouse cursor position) to a virtual assembly process simulation on CAD software

Kepemilikan Manajerial Terhadap Pajak Penghasilan Terutang Melalui Discretionary Accruals

Government\u27s efforts to boost revenue from the tax sector brought considerable consequences for businessmen.This made businessmen try to do tax planning, one of which was to conduct earnings management to reducepayable taxes . This study examined whether managerial ownership influenced the amount of payable incometax of corporate taxpayers through discretionary accruals. This study used path analysis approach (PathAnalysis) by taking sample of companies listed on the Indonesia Stock Exchange in 2009. The results showedthat managerial ownership directly influenced the payable income tax. Furthermore, it could be seen thatmanagerial ownership had a direct effect on earnings management. Besides, earnings management had a directeffect on payable income tax. Thus, the Sobel test was used to prove the ability of earnings managementvariables in mediating the effect of managerial ownership on income tax. Future research was expected toexpand the main object of observation payable income tax as an tax obligation to ensure that the behavior of thecompany in doing profit or income management for lowering profit or income could lower or raise the payableincome tax

Alat Ukur Tinggi Dan Massa Badan Otomatis Berbasis Mikrokontroller Atmega 8535

This combination; Automatic mass and high measurement device based on microcontroller ATMega 8535, is a combination which can measure for high and mass digitally. This combination consist of some blocks, power supply 5V and there are 2 censors; ultrasonic and optocoupler which is an input of this device, and microcontroller ATMega 8535 is as a program controller and LCD is as presenter. Censor ultrasonic HSCR-04 will detect things surrounding censor, censor radiator will send ultrasonic phase. If ultrasonic phase bounches back to the receiver, it means there is an object surroundings censor and optocoupler censor will count the hole in analog weights. Then, the second result is sent to microcontroller to be calculated to LCD to be shown. Keywords

Prototipe Alat Pengukur Suhu Panas (Hot Point) Pada Peralatan Gardu Induk Pln Secara Wireless Berbasis Mikrokontroler Atmega 8535

Lately, the problem of hot point on substation equipment in PLN be an interesting thing to say. Mainly about heat problem which is uncontrolled and unable to be checked continually, this issue deals with the system's safety and reliability that happens in the substation To overcome this issue, study on the solution which is by making a prototype device to measure real time temperature or hot point continually and by using wireless has been held. This device uses ATMEGA 8535 and heat sensor TPA 81 then it sends the data bay FM signal and later on, this data can be shown and save in computer Using the prototype, the problem that PLN faces these days can be solved, because this prototype device can monitor the hot point change continually and real tim