EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN 05 TENTANG AKUNTANSI PERSEDIAAN PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

Persediaan merupakan bagian penting untuk melaksanakan kegiatan operasional dalam rangka pengabdian kepada masyarakat. Persediaan adalah aset lancar berupa barang atau perlengkapan yang digunakan untuk menunjang kegiatan operasional, seperti barang habis pakai, barang tidak habis pakai, dan barang bekas. Tanpa adanya persediaan, instansi pemerintah akan kesulitan dalam melakukan pelayanan kepada masyarakat yang secara populasi memiliki jumlah yang besar dan dari segi wilayah yang begitu luas. Aktifitas di lingkungan instansi pemerintahan juga terganggu tanpa adanya persediaan, karena persediaan juga meliputi barang-barang yang mendukung kegiatan administrasi dan kantor di instansi pemerintahan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan pernyataan standar akuntansi pemerintah 05 tentang akuntansi persediaan pada kantor wilayah kementerian agama di provinsi Sulawesi Utara. Metode yang digunakan adalah metode deskriptif analisis. Hasil penelitian menunjukkan bahwa penerapan pernyataan standar akuntansi 05 tentang akuntansi persediaan pada Kanwil Kementerian Agama Provinsi Sulawesi Utara telah sesuai dengan penerapannya dan aturan yang berlaku

Transformasi Olahraga Daerah: Implementasi Pelatihan Wasit Bulu Tangkis di KEJURNAS Provinsi Gorontalo sebagai Kontribusi Inovatif Dosen

This article discusses the implementation of badminton referee training conducted during the Provincial Gorontalo National Championship (KEJURNAS). The training aims to improve the competence and professionalism of local referees in leading matches, as well as to provide a positive contribution from lecturers to the development of regional sports. The training activities were carried out for two days at Hotel Rachmat, followed by an experience of refereeing matches at the TRISAKA Badminton Hall for four days until the final. This article examines the contributions of this training to the quality of refereeing and its impact on badminton in Gorontalo Province

Nanoporous silicon tubes: the role of geometry in nanostructure formation and application to light emitting diodes

Obtaining light emission from silicon has been the holy grail of optoelectronics over the last few decades. One of the most common methods for obtaining light emission from silicon is to reduce it to a nanoscale structure, for example by producing porous silicon. Here, we present a method for the large-area fabrication of porous silicon microtubes by the stain etching of silicon micropillar arrays. We explain and model how the formation of the microtubes is influenced by the morphology of the substrate, especially the concave or convex character of the 3D features. Light emission is demonstrated at the micro- and nanoscale respectively by photo- and cathodoluminescence. Finally, we demonstrate a 0.55 cm(2) device that can work as a photodetector with 2.3% conversion efficiency under one sun illumination, and also as a broadband light emitting diode, illustrating the applicability of our results for optoelectronic applications

Influence of Light Availability and Prey Type on the Growth and Photo-Physiological Rates of the Mixotroph Noctiluca scintillans

A strain of the mixotrophic green Noctiluca scintillans (Noctiluca) isolated from the Arabian Sea afforded us an opportunity to investigate the photosynthetic and feeding characteristics of this organism which has recently replaced the once diatom dominated food chain of winter blooms in the Arabian Sea. Here we present the first in a series of experiments undertaken to study the interactive effects of irradiance and grazing response of this mixotroph to four phytoplankton species provided as food. Noctiluca showed a distinct preference for the dinoflagellate Peridinium foliaceum and the pennate diatom Phaeodactylum tricornutum, but not for the chlorophyte Pyramimonas sp., nor the chain forming diatom Thalassiosira weissflogii. However, irrespective of the food provided, adequate light was required for Noctiluca to grow as evidenced by its maximum growth rates of 0.3 day-1 when fed the preferred dinoflagellate Peridinium and exposed to optimal irradiance of 250 μE m-2 s-1 vs. growth rates of 0.13 day-1 with the same food but at a low irradiance of 10 μE m-2 s-1. Measurements of Noctiluca’s electron transport rates (ETR) per PSII Reaction Center as a function of irradiance also indicated severe light limitation of photosynthesis at 10 μE m-2 s-1. The active fluorescence derived ETR vs. Irradiance curves also revealed an interesting finding in that there was no significant difference in photosynthetic parameters such as the maximum photosynthetic capacity (ETRmax) nor α, the rate of increase of photosynthesis with light between fed and unfed cells under optimal light conditions. These results suggest that feeding does not enhance the photosynthetic activity of the endosymbionts when nutrients are not limiting as was the case in these experiments. Measurements of Noctiluca’s intracellular ammonium concentrations under optimal light conditions, the first for this strain, show significant accumulation of NH4+ (0.003–0.012 μM NH4+ cell-1) after 14 days for fed and unfed Noctiluca which was undetectable 4 days later. A similar 14-day increase but of significantly higher concentrations (0.005–0.08 μM NH4+ cell-1) was obtained under low light conditions. For P. tricornutum and T. weissflogii fed cultures under light limitation, NH4+ continued to increase past the 14-day period suggesting a strong and efficient mechanism for regulation of intracellular nutrients by Noctiluca

Experimental study of the collision 11Be + 64Zn around the Coulomb barrier

In this paper details of the experimental procedure and data analysis of the collision of 11Be+64Zn around the Coulomb barrier are described and discussed in the framework of different theoretical approaches. In a previous work [ A. Di Pietro et al. Phys. Rev. Lett. 105 022701 (2010)], the elastic scattering angular distribution of the collisions 9, 10Be+64Zn as well as the angular distribution for the quasielastic scattering and transfer/breakup cross sections for the 11Be+64Zn reaction were briefly reported. The suppression of the quasielastic angular distribution in the Coulomb-nuclear interference angular region observed in the collision of the 11Be halo nucleus with respect to the other two beryllium isotopes was interpreted as being caused by a long-range absorption owing to the long decay length of the 11Be wave function. In this paper, new continuum-discretized coupled-channel calculations of the 11Be+64Zn reaction are reported in the attempt to interpret the effect of coupling with the breakup channels on the measured cross sections. The calculations show that the observed suppression of the Coulomb-nuclear interference peak is caused by a combined effect of Coulomb and nuclear couplings to the breakup channels

Elastic Scattering and Reaction Mechanisms of the Halo Nucleus 11Be around the Coulomb Barrier

Collisions induced by 9, 10, 11Be on a 64Zn target at the same c.m. energy were studied. For the first time, strong effects of the 11Be halo structure on elastic-scattering and reaction mechanisms at energies near the Coulomb barrier are evidenced experimentally. The elastic-scattering cross section of the 11Be halo nucleus shows unusual behavior in the Coulomb-nuclear interference peak angular region. The extracted total-reaction cross section for the 11Be collision is more than double the ones measured in the collisions induced by 9, 10Be. It is shown that such a strong enhancement of the total-reaction cross section with 11Be is due to transfer and breakup processes

Evidence of strong effects of the 11Be halo structure on reaction processes at energies around the Coulomb barrier

The collision induced by the three Beryllium isotopes, 9, 10, 11Be, on 64Zn target were investigated at Ec.m. ≈ 1.4 the Coulomb barrier. Elastic scattering angular distributions were measured for the 9, 10Be collisions whereas, in the 11Be case the quasielastic scattering angular distribution was obtained. A strong damping of the quasielastic cross-section was observed in the 11Be case, especially in the angular range around the Coulomb-nuclear interference peak. In this latter case a large total-reaction cross-section is found, more than a factor of two larger than the ones extracted in the reactions induced by the non-halo Beryllium isotopes. A large contribution to the total-reaction cross-section in the 11Be case could be attributed to transfer and/or break-up events