Analisis Pencatatan dan Pelaporan Aset Tetap pada Pemerintah Kabupaten Kepulauan Sangihe Tahun 2011 (Studi Kasus pada Dinas Ppkad Selaku Skpkd)

Local governments are reguired to make accountability reports that use accounting system that is set by the central government in the form of law – laws and regulations that are binding on all Government local government. Therefore, each Regional Financial Management Unit ( SKPKD ) must prepare its financial statements based on the government regulation number 24 of the Minister of home affairs Number 59 year 2007, which is an amandement to Permendagri N0. 13 year 2006 on guidelines financial Management.The research was conducted in Sangihe regency, which in this study, analyzed fixed asset Recording and Reporting on Local Government in this case the Departement of finance and revenue management as a Regional Asset SKPKD for fiscal year 2011.The purpose of this study is to analyzed the suitability of the recording and reporting of fixed assets in Sangihe regency government especially the Departement of revenue in the finance and asset management areas as SKPKD to financial statements in financial report balance Sangihe islanda District government with government regulation No. 24 year 2005 on standards government accounting and No. 13 year 2006 on Regional Financial Management Guidelslines.The study uses a descriptive research design in the form of case studies. Type of data used is quantitative data that figures-figures in the Balance sheet. The author uses the method library research, field surveys, and documentation required for data collection.The results showed that, Sangihe regency government has done the recording and reporting of fixed assets with good, though not fully in accordance with government Regulation No. 24 year 2005 regarding the Regulation of the minister and the government accounting standards of 2007 because the 2011 financial statements opinion gets no opinion ( Disclaimer Opinion) by CPC caused by asset accounting. However, the financial statements have been prepared in time to be used for the users as decision makers and as refence for the preparation of financial statements with fiscal year 2012 and in accordance with government accounting standards

Analisa Pengaruh Work Family Conflict Terhadap Stres Kerja Dan Kinerja Karyawan Di Restoran the Duck King Imperial Chef Galaxy Mall Surabaya

Penelitian ini dilakukan untuk mengetahui apakah work family conflict berpengaruh terhadap stres kerja dan kinerja karyawan di restoran The Duck King Imperial Chef Galaxy Mall Surabaya. Restoran The Duck King Imperial Chef Galaxy Mall berada di daerah Timur kota Surabaya, merupakan family restaurant dengan membawa tema Chinese, Taiwan, dan Hongkong style. Penelitian ini merupakan penelitian konklusif. Teknik Analisa yang digunakan dalam penelitian ini adalah partial least square (PLS). Hasil menunjukkan bahwa work family conflict berpengaruh negatif dan signifikan terhadap kinerja karyawan dan berpengaruh positif dan signifikan terhadap stres kerja. Sedangkan stres kerja berpengaruh positif dan tidak signifikan terhadap kinerja karyawan, sehingga stres kerja terbukti tidak memberikan pengaruh yang buruk dan signifikan terhadap kinerja karyawan di restoran The Duck King Imperial Chef Galaxy Mall Surabaya

Pengaruh Gaya Kepemimpinan, Locus of Control Terhadap Kinerja Internal Auditor (Penelitian Pada PT. Bank Sulut Dan PT. Bni, Tbk)

In facing the environment change, a company should level up the effectiveness of management control to achieve the final goal between the individual and the organization. That is why a leader should be able to motivate the subordinates so the goal can be achieved. Besides leadership style, locus of control also affects the internal auditor performance. Internal Auditor performance is one of the important indicators to reach the banking company success that is the reason why the researcher is interested with the title of this final task.This research is aimed to know the influence of leadership style and locus of control on the internal auditor performance. This research was done at 2 ( two) banking companies, those are PT. Bank SULUT and PT. BNI, Tbk. In this research the independent variable ( X ) are the leadership style ( X1 ) and locus of control ( X ) ; meanwhile the dependent variable ( Y ) is performance ( Y ) . The data collection method used is through survey and questioner with a list of questions. It would be answered by the respondents and those are the internal auditors. The technique used in data analysis to test the hypothesis was done by using the double linear regression analysis and processed through SPSS program Version 19.0. The result shows that the leadership style partially does not have an effect on the performance of internal auditor but the locus of control has an effect on the internal auditor performance. But simultaneously, the leadership style and locus of control influence the performance of internal auditor.

Detailed Investigation of the Foreshock Sequence of the 2010 Mw7.2 El Mayor‐Cucapah Earthquake

Foreshocks can provide valuable information about possible nucleation process of a mainshock. However, their physical mechanisms are still under debate. In this study, we present a comprehensive analysis of the earthquake sequence preceding the 2010 Mw7.2 El Mayor‐Cucapah mainshock, including waveform detection of missing smaller events, relative relocation, and source parameter analysis. Based on a template matching method, we find a tenfold increase in the number of earthquakes than reported in the Southern California Seismic Network catalog. The entire sequence exhibits nearly continuous episodes of foreshocks that can be loosely separated into two active clusters. Relocated foreshocks show several seismicity streaks at depth, with a consistently active cluster at depths between 14 and 16 km where the mainshock was nucleated. Stress drop measurements from a spectral ratio approach based on empirical Green’s functions show a range between 3.8 and 41.7 MPa with a median of 13.0 MPa and no clear temporal variations. The relocation results, together with the source patches estimated from earthquake corner frequencies, revealed a migration front toward the mainshock hypocenter within last 8 hr and a chain of active burst immediately 6 min prior to the mainshock. Our results support combined effects of aseismic slip and cascading failure on the evolution of foreshocks.Plain Language SummaryThe 2010 Mw7.2 El Mayor‐Cucapah (EMC) earthquake was preceded by a prominent sequence of foreshocks starting ~21 days before the mainshock. Several methods based on the similarities of waveforms are applied to obtain spatiotemporal evolution of foreshocks. Ten times more events are found from a template matching method when compared to the SCSN catalog. The refined relative locations reveal two main active clusters in time, as well as two spatial patches with a shallower one to the north of the mainshock epicenter. The depth distribution indicates several linear lines of seismicity, with a consistently active cluster at depths of 14–16 km where mainshock started. An active cluster of foreshocks occurred in the last 6 min. They likely altered the stress state near the hypocenter and ultimately triggered the mainshock. Our analysis indicates that both aseismic slip and cascade triggering processes occurred and contributed to the eventual triggering of the EMC mainshock.Key PointsA waveform matching technique leads to tenfold increase in the number of foreshocks when compared with the SCSN catalogWe resolve the corner frequency of 20 foreshocks using the detected events as empirical Green’s functionsThe relocated catalog and estimated source patches reveal effects of both aseismic slip and cascading stress transferPeer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/155988/1/jgrb54188.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/155988/2/jgrb54188_am.pd

Simulation study of spatio-temporal correlations of earthquakes as a stick-slip frictional instability

Spatio-temporal correlations of earthquakes are studied numerically on the basis of the one-dimensional spring-block (Burridge-Knopoff) model. As large events approach, the frequency of smaller events gradually increases, while, just before the mainshock, it is dramatically suppressed in a close vicinity of the epicenter of the upcoming mainshock, a phenomenon closely resembling the ``Mogi doughnut'

Electronic excitation of carbonyl sulphide (COS) by high-resolution vacuum ultraviolet photoabsorption and electron-impact spectroscopy in the energy region from 4 to 11 eV

The electronic state spectroscopy of carbonyl sulphide, COS, has been investigated using high resolution vacuum ultraviolet photoabsorption spectroscopy and electron energy loss spectroscopy in the energy range of 4.0–10.8 eV. The spectrum reveals several new features not previously reported in the literature. Vibronic structure has been observed, notably in the low energy absorption dipole forbidden band assigned to the (4π←3π) (1Δ←1Σ+) transition, with a new weak transition assigned to (1Σ−←1Σ+) reported here for the first time. The absolute optical oscillator strengths are determined for ground state to 1Σ+ and 1Π transitions. Based on our recent measurements of differential cross sections for the optically allowed (1Σ+ and 1Π) transitions of COS by electron impact, the optical oscillator strength f0 value and integral cross sections (ICSs) are derived by applying a generalized oscillator strength analysis. Subsequently, ICSs predicted by the scaling are confirmed down to 60 eV in the intermediate energy region. The measured absolute photoabsorption cross sections have been used to calculate the photolysis lifetime of carbonyl sulphide in the upper stratosphere (20–50 km)

The Influence of Viscoelastic Crustal Rheologies on Volcanic Ground Deformation: Insights from Models of Pressure and Volume Change

This is the final version. Avaialble on open access from Wiley via the DOI in this recordInelastic rheological behaviour, such as viscoelasticity, is increasingly utilised in the modelling of volcanic ground deformation, as elevated thermal regimes induced by magmatic systems may necessitate the use of a mechanical model containing a component of time-dependent viscous behaviour. For the modelling of a given amplitude and footprint of ground deformation, incorporating a viscoelastic regime has been shown to reduce the magma reservoir overpressure requirements suggested by elastic models. This phenomenon, however, is restricted to pressure-based analyses and the associated creep behaviour. Viscoelastic materials exhibit additional constitutive time-dependent behaviours, determined by the stress and strain states, that are yet to be analysed in the context of volcanic ground deformation. By utilising a mechanically homogeneous model-space and distinct reservoir evolutions, we provide a comparison of three viscoelastic rheological models, including the commonly implemented Maxwell and Standard Linear Solid configurations, and their time-dependent behaviours from a fundamental perspective. We also investigate the differences between deformation timeseries resulting from a pressurisation or volume change; two contrasting approaches that are assumed to be equivalent through elastic modelling. Our results illustrate that the perceived influence of viscoelasticity is dependent on the mode of deformation, with stress-based pressurisation models imparting enhanced deformation relative to the elastic models, thus reducing pressure requirements. Strain-based volumetric models, however, exhibit reduced levels of deformation and may produce episodes of apparent ground subsidence induced by source inflation or vice versa, due to the relaxation of crustal stresses, dependent on whether the reservoir is modelled to be expanding or contracting, respectively.Natural Environment Research Council (NERC