UPAYA PENGEMBANGAN UKM DENGAN MEMANFAATKAN E-COMMERCE TAMAN WALET PASAR KEMIS KABUPATEN TANGERANG, BANTEN

Penerapan program E-commerce dapat diterapkan di berbagai sektor indutri, baik industry formal maupun industry nonformal. Pengabdian Kepada Masyarakat atau yang biasa disebut dengan PKM mempunyai tujuan untuk memberikan penyuluhan akan pentingnya upaya pengembangan UKM dengan memanfaatkan program E-commerce di kelompok usaha kecil menengah (UKM) konveksi pembuatan masker kain dan sprei di Perumahan Taman Walet Pasar Kemis Kabupaten Tangerang, Banten. Melalui penyuluhan ini diharapkan UKM dapat meningkatkan produktifitas, efektifitas kerja maupun pemasaran dalam produk. Hasil akhir dari penyuluhan program E-commerce ini diharapakan UKM dapat menerapkan secara berkelanjutan untuk menciptakan tujuan dan manfaat dari program E-commerce yaitu meningkatkan branding serta keuntungan dalam proses produksi. Meningkatkan pangsa pasar karena jangkauannya yang luas tidak terikat waktu dan tempat dapat membuat produk kita lebih mudah dikenali, mengurangi biaya promosi pembuatan iklan cetak seperti brosur dan semisalnya

Perhitungan Tarif Sewa Gedung Graha Sepuluh Nopember Its Surabaya Dengan Metode Cost Plus Pricing Pendekatan Variable Costing

ABSTRACT  The Graha Sepuluh Nopember building is one of the buildings that can be rented for public. Until now, the determination of rental tariff is based on competitor prices around ITS and Surabaya. The determination of rental tariff is not necessarily able to generate profit that is expected by the manager. The revision of rental tariff in the future based on accounting calculations is needed. The purpose of this study is to analyze the calculation of rental tariff by using cost plus pricing method and variable costing approach to produce the appropriate rental tariff. This research uses qualitative approach with descriptive comparative analysis.The results showed that in the year 2016 the income of Graha Sepuluh Nopemberis Rp1.489.169.000,-. It is smaller than the operational cost in the same year Rp1.759.077.775,-. One of the reason is due to the improper rental tariff. Through the calculation of cost plus pricing method and variable costingapproach,it is obtained the rental tariff with expected profit of 10% of total operational costs. The rental tariff calculation results are: Ballroom Rp30.500.000, - Small session Rp1.200.000, - Medium session Rp4.100.000, - Large session Rp2.700.000, - Selasar Rp5.200.000, - and Tribun Rp6.000.000, -. The stipulation of the previous rental tariff needs to be reevaluated by the manager so that it is no longer to be suffer of losing. The manager can use the results of this study as a consideration in determining the new rental rates.Keywords                   : Rental Tariff, Cost Plus Pricing, Variable Costing Correspondence to       : [email protected] ABSTRAK  Gedung Graha Sepuluh Nopember merupakan salah satu gedung yang dapat disewa oleh masyarakat umum. Hingga saat ini, penentuan tarif sewa berdasarkan harga pesaing di sekitar ITS dan Surabaya. Penentuan tarif sewa tersebut belum tentu mampu menghasilkan laba yang diharapkan oleh pengelola, maka revisi tarif sewa di masa yang akan datang berdasarkan perhitungan secara akuntansi sangat diperlukan. Tujuan penelitian adalah menganalisis perhitungan tarif sewa gedung dengan metode cost plus pricing pendekatan variable costing, untuk menghasilkan tarif sewa yang sesuai. Penelitian ini menggunakan pendekatan kualitatif  dengan analisis komparatif deskriptif.Hasil penelitian menunjukan bahwa di tahun 2016 pendapatan Graha Sepuluh Nopember sebesar Rp1.489.169.000,- lebih kecil dibandingkan dengan biaya operasional pada tahun yang sama Rp1.759.077.775,-. Keadaan tersebut salah satunya dikarenakan penetapan tarif sewa yang tidak tepat. Melalui perhitungan cost plus pricing pendekatan variable costing didapatkan tarif sewa dengan laba yang diharapkan sebesar 10% dari total biaya operasinal. Tarif sewa hasil perhitungan yaitu: Ballroom Rp30.500.000,- Sidang kecil Rp1.200.000,- Sidang sedang Rp4.100.000,- Sidang besar Rp2.700.000,- Selasar Rp5.200.000,- dan Tribun Rp6.000.000,-. Penetapan tarif sewa sebelumnya perlu dievaluasi kembali oleh pengelola agar tidak lagi mengalami kerugian. Pengelola dapat menggunakan hasil penelitian ini sebagai bahan pertimbangan dalam menentukan tarif sewa baru.Kata kunci                  : Tarif Sewa, Cost Plus Pricing, Variable CostingKorespondensi             : [email protected]

Tinjauan Hukum Islam Terhadap Pengelolaan Dana Simpan Pinjam Di Serikat Takaful Guru Damrong Wittaya School (Bannangseta Yala Thailand Selatan)

The purpose of this study was to determine the savings and loan fund in Takaful Sarikat Damrong Wittaya School Teachers (Bannangseta, Yala, southern Thailand) under Islamic law. This research is a field research with qualitative approach. The methods used in data collection was by observation, interview and documentation. The analysis is a method Deductive and inductive methods. The results of this study, it can be concluded that (1) Management of Funds Deposits consisting of Management with the principle of Mudharabah, and Wadiah complies with Islamic law, because it has sufficient criterion in terms of the definitive, application in the field, and in terms of the practices will be undertaken by takaful teachers' union. (2) The management of loan funds with Takaful Master Damrong Wittaya School, conducted by two principles, namely the principles of Murabahah and principles Qardhu Al Hasan. In practice murabaha conducted in accordance with the principles of Islamic law because there was an agreement between the seller in this case carried out by the union with the buyers. While in practice Qardhu Al Hasan was also in conformity with Islamic law because the intention of the union in helping others and giving dried on gradually without any additional payment by money at all

Leaf photosynthetic characteristics in eight shaded Malaysian filmy ferns

Resumen. Las características fotosintéticas de ocho Malasia Hymenophyllaceae helechos membranosos de hábitats sombreados fueron investigados en este estudio. El contenido de clorofila fue mayor en Trichomanes meifolium, seguido por Cephalomanes obscurum, Hymenophyllum serrulatum, H. denticulatum, H. javanicum, H. acanthoides, H. y H. exsertum blandum con valores que van desde 3,3 hasta 8,6 mg/g peso fresco. El contenido de proteína soluble fue notablemente alta en H. serrulatum, con valores de 53 ± 3,50 mg/g, seguido por H. denticulatum, H. acanthoides, T. meifolium y las otras especies. La relación proteína:clorofila en los helechos fue baja como se esperaba, excepto en H. serrulatum, H. acanthoides y H. denticulatum. Número y tamaño de cloroplasto oscilaron entre las 34 y 138 por perfil de célula y entre 4,8 a 6,5 μm de diámetro, en el Hymenophyllaceae. Mediciones de la eficiencia cuántica de cuatro Hymenophyllaceae spp. mostraron valores de Fv / Fm que oscilan entre 0,73 a 0,81. El Hymenophyllaceae spp. también mostró baja en las tasas de asimilación de CO 2 in vivo y los puntos de saturación, que oscila entre 5 a 15 μmol CO 2 /m 2 /s y por debajo de 150 μmol/m 2 /s, respectivamente. Los hallazgos se añaden a nuestra comprensión de cómo los helechos membranosos se adaptan y prosperan en sus hábitats húmedos y sombríos. Palabras clave: Ciencia de las plantas; Fotosíntesis; Helechos vaporosos; Hymenophyllaceae; Hábitats sombreados. Abstract. The photosynthetic characteristics of eight Malaysian Hymenophyllaceae filmy ferns from shady habitats were investigated in this study. Chlorophyll content was highest in Trichomanes meifolium, followed by Cephalomanes obscurum, Hymenophyllum serrulatum, H. denticulatum, H. javanicum, H. acanthoides, H. exsertum and H. blandum, with values ranging from 3.3 to 8.6 mg/g fresh weight. Soluble protein content was remarkably high in H. serrulatum, with values of 53 ± 3.50 mg/g, followed by H. denticulatum, H. acanthoides, T. meifolium and the other species. Protein to chlorophyll ratios in the filmy ferns were low as expected, except for in H. serrulatum, H. acanthoides and H. denticulatum. Chloroplast number and size ranged between 34 to 138 per cell profile, and between 4.8 to 6.5 μm in diameter, in the Hymenophyllaceae. Quantum efficiency measurements in four Hymenophyllaceae spp. exhibited Fv/Fm values ranging between 0.73 to 0.81. The Hymenophyllaceae spp. also showed low in vivo CO 2 assimilatory rates and light saturation points, ranging between 5 to 15 μmol CO 2 /m 2 /s and below 150 μmol/m 2 /s, respectively. The findings add further to our understanding on how the filmy ferns adapt and thrive in their humid and shady habitats

Knowledge, attitude and practice on bats-borne diseases among village residents : a pilot study

Ebola virus disease (EVD), Severe Acute Respiratory Syndrome Coronavirus (SARS-CoV), rabies and Nipah infections were examples of diseases that were related to bats and shook the world with a series of outbreak and epidemic. Through the understanding of bats as potential public health risk, awareness had become vital to prevent another outbreak. This pilot study was done to evaluate the appropriateness of the questionnaires and to determine preliminary data on knowledge, attitude and practices of bats-related infections. Residents of a village were recruited by randomly choosing houses from a list obtained from the local head village. Knowledge, attitude and practice were assessed using a 56-items questionnaire. The study recruited 100 respondents. The questionnaire’s Cronbach Alpha score was 0.817. Majority of the respondents were found to have good knowledge (71%), attitude (99%) and practice (64%) relating to bat-related infection. There was a weak positive correlation between knowledge and practice towards bat-related infections among residents of the study population. Majority (80%) of respondents did not aware that bats can cause rabies, and 84% did not know about rabies vaccination. The result of this pilot study provides a limited but valuable insight into bat-related infection. Overall, respondents had good knowledge, attitude and practice scores towards bats-related infection. However, more awareness is needed to key areas lacking such as in educating awareness about rabies in bats

Kontribusi Kelincahan Terhadap Kemampuan Menggiring (Dribbling) Bola Kaki Siswa Ekstrakulikuler SMP Negeri 32 Pekanbaru

Based on observations, student ball skills are still not good, then the lack of agility, speed, coordination and lack of flexibility of the student body when dribbling. This study aims to determine the agility of the ability to dribble the legs of extracurricular students in junior high school 32 Pekanbaru. This research is a correlation study using moment product correlation. Because the population in this study only amounted 22 students, the researchers determined the entire population to be sampled. Sampling technique that is saturated sample technique. The result of this study indicate that there is a contribution of agility of 21.25% to the ability to dribble extracurricular students in junior high school 32 Pekanbaru

Is it beneficial to have chirp stimuli in vestibular evoked myogenic potential (VEMP) testing?

Vestibular evoked myogenic potential (VEMP) is commonly used to measure the function of otolith organs in clinical settings. Stimuli such as low frequency tone bursts are typically utilized to record VEMP. More recently, there has been an interest to study the usefulness of chirp stimuli in the VEMP testing. Developed primarily for auditory brainstem response (ABR) recording, chirp stimuli have been used to study VEMP in normal and vestibular disordered subjects. In this paper, relevant study findings on VEMP are reviewed as intended. Depending on the types of chirps, the amplitudes of chirp-evoked VEMP appear higher than those of other stimuli. The commercially available narrow band CE-chirps produce the shortest VEMP latencies. Nevertheless, contradictory outcomes have been reported by other studies, in which further research is warranted. Moreover, information on the diagnostic usefulness of chirp-evoked VEMP when assessing those with vestibular disorders is limited, and this is subject to further studies