Implementasi Aplikasi Harga Pokok Produksi pada UKM

The accuracy of the production cost report is the basis of the control and decision making. Production cost affects the selling price of a product. The purpose of the study is to examine the procedures, forms, and reports relating to accounting information system production cost calculation in SMEs, analyze and design information systems that can support the planning and control of production information system ranging from production planning to report the cost of production by using The weighted average method. The methodologyused is the method of data collection, information and interviews. The method of designing the production cost is Object Oriented and Design. Program language used is Visual Basic. Implementation of the production cost applications in small and medium enterprises (SMEs) is to make application of MO estimation recording process and MO rate, cost card standard recording, WIP process recording, the quotation letter of raw materials, receipt of goods recording, the working hours card recording, cash expenditures recording, WIP transfer unit recording (work in process), the process of the final WIP units recording

High-intensity interval training versus moderate-intensity continuous training within cardiac rehabilitation:a systematic review and meta-analysis

Aerobic capacity has been shown to be inversely proportionate to cardiovascular mortality and morbidity and there is growing evidence that high-intensity interval training (HIIT) appears to be more effective than moderate-intensity continuous training (MICT) in improving cardiorespiratory fitness within the cardiac population. Previously published systematic reviews in cardiovascular disease have neither investigated the effect that the number of weeks of intervention has on cardiorespiratory fitness changes, nor have adverse events been collated.We aimed to undertake a systematic review and meta-analysis of randomized controlled trials (RCTs) within the cardiac population that investigated cardiorespiratory fitness changes resulting from HIIT versus MICT and to collate adverse events.A critical narrative synthesis and meta-analysis was conducted after systematically searching relevant databases up to July 2017. We searched for RCTs that compared cardiorespiratory fitness changes resulting from HIIT versus MICT interventions within the cardiac population.Seventeen studies, involving 953 participants (465 for HIIT and 488 for MICT) were included in the analysis. HIIT was significantly superior to MICT in improving cardiorespiratory fitness overall (SMD 0.34 mL/kg/min; 95% confidence interval [CI; 0.2-0.48]; p6-week duration. Programs of 7-12 weeks' duration resulted in the largest improvements in cardiorespiratory fitness for patients with coronary artery disease. HIIT appears to be as safe as MICT for CR participants

Komunikasi Mitigasi Bencana oleh BPBD Provinsi Bengkulu pada Masyarakat di Daerah Aliran Sungai Lemau

AbstrakKeberadaan Badan Penanggulangan Bencana Daerah di Provinsi Bengkulu memiliki peranan yang sangat penting dalam upaya mitigasi bencana dikarenakan Bengkulu merupakan wilayah rentan terjadi bencana. Salah satu potensi bencana yang menjadi perhatian besar di provinsi Bengkulu yakni banjir. Oleh karena itu penelitian terkait pola komunikasi bencana yang dilakukan terhadap masyarkat di sekitar daerah aliran sungai Lemau yang mana merupakan wilayah rentan terdampak banjir perlu untuk dianalisis dan dievaluasi. Penelitian ini dilakukan dengan metode observasi dan wawancara. Observasi yang dilakukan yakni berupa pengamatan terhadap media komunikasi yang digunakan Badan Penanggulangan Bencana Daerah Provinsi Bengkulu yakni media sosial (facebook dan instagram). Wawancara dilakukan kepada Kepala Bidang Pra-Bencana BPBD Provinsi Bengkulu. Temuan dalam penelitian ini menunjukkan bahwa pola komunikasi yang dilakukan Badan Penanggulangan Bencana Daerah Provinsi Bengkulu dalam hal mitigasi bencana berupa koordinasi antar satuan kerja pemerintah daerah. Sedangkan komunikasi dengan memanfaatkan media sosial belum terfokus pada upaya mitigasi bencana melainkan kegiatan ceremonial instansi tersebut. AbstractThe existence of the Bengkulu Province Regional Disaster Management Agency has a very important role in disaster mitigation efforts because Bengkulu is a disaster-prone area. One of the potential disasters that is of great concern in Bengkulu province is flooding. Therefore, research related to disaster communication patterns carried out on the community around the Lemau river basin, which is a vulnerable area affected by floods, needs to be analyzed and evaluated. This research was conducted by observation and interview methods. The observations made were in the form of observations on the communication media used by the Regional Disaster Management Agency of Bengkulu Province, namely social media (Facebook and Instagram). The interview was conducted with the Head of the Pre-Disaster Division of BPBD Bengkulu Province. The findings in this study showed that the communication pattern carried out by the Regional Disaster Management Agency of Bengkulu Province in terms of disaster mitigation in the form of coordination between local government work units. At the same time, communication by utilizing social media has not been focused on disaster mitigation efforts but rather on ceremonial activities of the agency

Peran Pengasuh dalam Membina Disiplin pada Anak di Panti Asuhan Ar’ Raudah Bengkulu Selatan

Penelitian ini bertujuan untuk mendeskripsikan peran pengasuh dalam membina disiplin pada anak di panti asuhan Ar’Raudah Bengkulu Selatan. Penelitian ini menggunakan metode kualitatif deskriptif dengan 10 informan diantaranya 2 orang pengasuh, 2 orang tua yang tinggal disekitar panti, 6 orang anak panti asuhan. Teknik pengumpulan data dilakukan menggunakan Teknik observasi, wawancara, dan studi dokumentasi. Teknik analisis data meliputi tahap reduksi data, penyajian data, dan penarikan kesimpulan. Berdasarkan hasil penelitian menunjukan bahwa panti asuhan Ar’Raudah hanya mampu maksimal 3 terlaksana indikator peran pengasuh sebagai pembimbing, Pembina dan penasehat. Sebagai pembimbing adalah dimana pengasuh memiliki tugas membimbing anak asuh agar anak dapat lebih mandiri dan tidak tidak bergantung dengan orang lain, sebagai pembina berperan memberikan arahan untuk membina sikap dan perilaku anak di panti asuhan agar anak tersebut menjadi pribadi yang baik, sebagai penasehat berperan memberikan masukan dan mendorong anak dalam menghadapi berbagai permasalahan di kehidupan sehari-hari yang mereka hadapi. Peran pengasuh terdiri dari 6 indikator yaitu sebagai pendidik, pembimbing, pembina, penasehat, motivator dan teladan. Akan tetapi dari ke 6 indikator tersebut, peran pengasuh yang terlaksana maksimal dalam membina disiplin anak di Panti Asuhan Ar’Raudah Bengkulu Selatan hanya terdiri dari tiga peran, yaitu peran pengasuh sebagai pembimbing, Pembina, dan penasehat

The Effect of Transposable Element Insertions on Gene Expression Evolution in Rodents

Background:Many genomes contain a substantial number of transposable elements (TEs), a few of which are known to be involved in regulating gene expression. However, recent observations suggest that TEs may have played a very important role in the evolution of gene expression because many conserved non-genic sequences, some of which are know to be involved in gene regulation, resemble TEs. Results:Here we investigate whether new TE insertions affect gene expression profiles by testing whether gene expression divergence between mouse and rat is correlated to the numbers of new transposable elements inserted near genes. We show that expression divergence is significantly correlated to the number of new LTR and SINE elements, but not to the numbers of LINEs. We also show that expression divergence is not significantly correlated to the numbers of ancestral TEs in most cases, which suggests that the correlations between expression divergence and the numbers of new TEs are causal in nature. We quantify the effect and estimate that TE insertion has accounted for ~20% (95% confidence interval: 12% to 26%) of all expression profile divergence in rodents. Conclusions:We conclude that TE insertions may have had a major impact on the evolution of gene expression levels in rodents

Reliability of the Polar Vantage M Sports Watch when Measuring Heart Rate at Different Treadmill Exercise Intensities

Background: Usage of wrist-worn activity monitors has rapidly increased in recent years, and these devices are being used by both fitness enthusiasts and in clinical populations. We, therefore, assessed the test–retest reliability of the Polar Vantage M (PVM) watch when measuring heart rate (HR) during various treadmill exercise intensities. Methods: HR was measured every 30 s (simultaneous electrocardiography (ECG) and PVM). Test–retest reliability was determined using an intraclass correlation coefficient (ICC) with 95% confidence intervals (CIs). Standard error of measurement (SEM) and smallest real difference (SRD) were used to determine measurement variability. Results: A total of 29 participants completed the trials. ICC values for PVM during stages 1, 2 and 5 demonstrated good to excellent test–retest reliability (0.78, 0.78 and 0.92; 95% CI (0.54–0.90, 0.54–0.9, 0.79–0.97)). For PVM during stages 0 (rest), 3 and 4, the ICC values indicated poor to good reliability (0.42, 0.68 and 0.58; 95% CI (−0.27–0.73, 0.32–0.85, 0.14–0.80)). Conclusion: This study identified that the test–retest reliability of the PVM was comparable at low and high exercise intensities; however, it revealed a poor to good test–retest reliability at moderate intensities. The PVM should not be used in a clinical setting where monitoring of an accurate HR is crucial to the patients’ safety