Penerapan Sistem Akuntansi pada Usaha Mikro, Kecil dan Menengah di Kabupaten Toba Samosir

Sektor Usaha Mikro, Kecil dan Menengah (UMKM) memiliki potensi yang besar bagi perkembangan perekonomian negara. Penelitian ini bertujuan untuk mendapatkan gambaran umum mengenai penerapan sistem akuntansi pada Usaha Kecil dan Menengah yang bergerak dalam bisnis perdagangan yang dibina oleh Dinas Koperasi Usaha Mikro, Kecil, dan Menengah di Kabupaten Toba Samosir. Penelitian ini menggunakan metode deskriptif dengan sampel sebanyak 36 responden. Penelitian ini diharapkan dapat menjadi acuan untuk melihat kendala-kendala yang dihadapi oleh Usaha Mikro, Kecil dan Menengah dalam penerapan sistem akuntansi, penyiapan laporan keuangan dalam pengendalian USAha, dan mendorong para pelaku UMKM supaya memahami dan menjalankan sistem akuntansi yang baik dan benar dalam proses pembukuan USAha

PERAN PARTISIPASI MASYARAKAT, AKUNTABILITAS, DAN TRANSPARANSI DALAM MEWUJUDKAN GOOD GOVERNANCE TERHADAP PEMBANGUNAN DESA

The objectives research to examine the influence of transparency, accountability, and society participation in the financial management of Rural Development. This research uses Survey method with questionnaire as the instrument. The population of the study was the entire apparatus and the Minister of Village fund managers. Based on the Purposive sampling method, the number of samples obtained is 75 respondents. The research used in this study is quantitative research with the aim of the study of the research in this literature with multiple regression tests and the validity and reliability test to determine Quality questionnaire used with SPSS software. The results of this study show that partials, accountability and society participation had positive significant influence on rural development. While the transparency variable had negative significant influence on rural development. Simultaneous transparency, accountability and society participation had positive influence on rural development.   Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat dan Pembangunan Desa

Relationship of Burden with Characteristic Sociodemographic Caregiver in Schizophrenic patients

Caregiver of person with schizophrenia  experience high levels of burden. For caregivers, burden negatively affects caregiver,s physical, emotional and economic status. The objective of the present study is to make relationship of family caregiver burden with characteristic sociodemographic (age, gender, education level, employment, marital status, economic status and kinship status) caregiver in schizophrenic patients. A total of 118 caregivers of patients ( 34 men and 84 women) with schizophrenic attending the outpatient in pempropsu mental health hospital, using a sociodemographic data collection sheet in the Zarith Burden Interview (ZBI). There are significant differences related age (p = 0,032), sex (p = 0,005),  kindship status (p = 0,028) and economic status (p = 0,038) with family caregiver burden. Significant value P < 0,05. There are not significant difference related employment (p = 0,565), education (p=0,211) and marital status ( p= 0,766) with family caregivers burden. Keywords: burden, caregiver, schizophreni

HEAD IMPACT FREQUENCY IN YOUTH AMERICAN FOOTBALL, AGES 9-13

The objective of this study was to quantify head impact frequency in youth American football players, ages 9-13. Kinematic data from head impacts were collected from 25 players on two teams (11.7 ± 1.2 years) using a helmet-mounted accelerometer system. A total of 4432 head impacts were recorded, including 1800 during 265 practice sessions and 2632 during 175 game sessions. Most peak linear acceleration magnitudes were less than 20 g in practices (60%) and games (55%). For impacts greater than or equal to 60 g, players sustained 122% more in games than practices. Both teams played in leagues that limited full-contact practice time, which likely contributed to lower impact frequencies in practices. Interventions to further reduce head impact frequency in youth football should include measures which affect in-game exposure

Misoprostol alone for the termination of pregnancy

The administration of mifepristone, a powerful antiprogestin, coupled with a prostaglandin, is a highly effective medical method of terminating pregnancy. Of the most widely used prostaglandins, namely gemeprost and misoprostol, the latter shows the greater promise for developing countries, since it can be administered orally and is inexpensive, stable at ambient temperatures and widely available. South African Family Practice Vol. 49 (3) 2007: pp. 1