Evaluasi Penerapan Akuntansi Persediaan Pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Kepulauan Talaud

This study aims to determine the suitability of the application of inventory accounting with applicable standard, which are set at the Agency for Personel and Human Resource Development, Talaud Islands Regency. Inventory accounting is one of the important elements in realizing good financial reports. 1. Inventory classification, 2. Inventory recognition, 3. Inventory measurement, 4. Inventory expense, 5. Inventory recording system and 6. Inventory disclosure. The applicable standard reffered to in this research is Accrual-Based Inventory Accounting Standard Statement Number 5 concerning Inventory Accounting which contained in Government Regulation Number 71 of 2010. In analyzing the data is by using qualitative descriptive analysis techniques. The results of this study indicate that the inventory accounting in the Agency for Personel and Human Resources Development In the Talaud Island Regency is in accordance with applicable standards

Geopolitical Storymaking about Tonga and Fiji: how media fooled people to believe Ma'afu wanted Lau

Just when Tongan Democratic Party leader ‘Akilisi Pohiva stumped the public by saying he admired Fiji’s Prime Minister Frank Bainimarama because “he has been able to make things happen and take development to the people,” the Government of Tonga’s Minister for Lands, Lord Ma’afu, came right out of the blue and trumped him (Tonga Daily News, 2014a, 2014b). Ma’afu topped Pohiva at causing public bamboozlement. By this, Pohiva was the progenitor of Tonga’s thirty year old pro-democracy movement. Why would he over romanticise about the former military commodore Frank Bainimarama, the hard-line originator of Fiji’s third coup to take place in a period of twenty eight years? Pohiva’s swinging politics from democracy in Tonga to an overthrow of democracy in Fiji baffled readers (Naidu, 2014; Graue, 2014). But Ma’afu took centre stage as the show stopper. Momentarily, people were gobsmacked and did not know what to make of him. Was Tonga’s Minister for Lands and Survey who was a senior noble in the Tu’ivakano cabinet courting mischief or dead serious? Fiji’s permanent secretary for foreign affairs Amena Yauvoli was certain, we “would just have to wait for the Tongan government’s proposal” (Tonga Daily News, 2014a). But as Tongan journalist Kalafi Moala put it, “they will be waiting for a very long time” on that geopolitical front (Moala, 2014). This essay explores the geopolitical storymaking about Tonga and Fiji instigated by Tonga Daily News publishing online that Lord Ma’afu had said, “In good faith I will propose to the Minister of Foreign Affairs in Fiji that they can have Minerva Reef and we get Lau in return” (Tonga Daily News, 2014a). The very thought of drawing up a new map instantly ignited outrage from Fijian readers. How then, might Tonga and Fiji’s argument over ownership of the Minerva Reefs play out this time around? Could the region’s geopolitical atlas ever be imagined differently when its cartography was permanently cemented to the era of Western European colonial empire? When the media fooled people to believe Lord Ma’afu wanted the Lau Islands for the Minerva Reefs, what did this signal about how news sites can manoeuver shock advertising and manipulate what politicians say to up their ratings

Fieldwork journals on Tonga's 2014 election: what's so funny about that?

This essay presents selected passages from the fieldwork journals of Teena Brown Pulu and Richard Pamatatau on Tonga’s 2014 election. Staged on November 27th, here was the second general election under an amended constitution intended to bring about a more democratic system of parliament and government. Woven together are interrelated factors which field researchers like us – academics who craft their written studies on encounters, observations, and conversations gathered from a specific people and place – experience and live through in day-to-day work. Highlighted in this paper are our reflections and recollections as Richard, a journalism academic, and Teena, an anthropologist, researching in the field while fielding a political climate of ordinary folks’ frustration. By this, Tongan people saw the nineteenth century class-system instituted in the 1875 constitution was fixed to the modified political structure introduced in 2010. Therefore, the thread interlacing our journal excerpts to an analysis of what is taking hold in Tongan political life is satire and wit, and how humour is manoeuvred to criticise and critique power and authority

Kakai Tonga 'i Okalani Nu'u Sila: Tongan Generations in Auckland New Zealand

This thesis is written in the format of a three act play. The author has elected this structure to frame the ethnographic data and analysis because it seemed befitting for telling my own life story alongside the memories of three generations of my matrilateral and patrilateral Tongan family residing in Auckland New Zealand. Thus, actors and scenes play out the thesis storyline in three parts where each act is titled Prologue, Dialogue and Epilogue. The Prologue, part one of this three act play, is three chapters which sets in motion the main actors - the research participants, and the scenes - the ethnographic context in which data was collected. It represents an ethnographic mosaic of memory and meaning as co-constructed by actors in recounting how they make sense of their place, their time, in a transnational history, that is, a family of stories among three Tongan generations residing largely in Auckland New Zealand. The Dialogue, part two of this three act play, is four chapters which maps out the theoretical and ethnographic territory that actors and scenes border-cross to visit. By this, I mean that research participants are political actors subject to social factors which shape how their memories and ensuing meanings are selectively reproduced in certain contexts of retelling the past and its relevance to understanding the present. The Epilogue, part three of this three act play, is the curtain call for the closing chapter. It presents an ending in which a new 'identity' entry made by the youngest Tongan generation creates possibilities for social change not yet experienced by prior generations residing in Auckland New Zealand. This thesis is woven into an overarching argument. Here, three generations of my matrilateral and patrilateral Tongan family residing in Auckland New Zealand intersect through two modes of memory and meaning. First, family reconstruct collective memories of 'identity' and 'culture' to make sense of how their ancestral origin, their historical past, is meaningful in their transnational lives and lifestyles. Second, inter-generational change among Tongan family residing in Auckland New Zealand is a social-political product of the transnational condition experienced by ethnic-cultural groups categorised as 'minorities' in the developed world

Penggunaan LKPD Berbasis Keterampilan Proses Dasar Sains Dengan Model Pembelajaran Problem Solving Untuk Meningkatkan Penguasaan Materi Pemantulan Cahaya

This study aims to determine the increase in mastery of light reflection material in class VIII SMP Negeri 27 Maluku Tengah taught using student worksheets (LKPD) based on basic science process skills (KPDS) with a problem-solving learning model. This type of research is descriptive research with a one-group pretest-posttest research design, with 23 students as research samples obtained using the Random Sampling technique. This research data was collected through written tests and then analyzed descriptively. The results showed that the initial mastery of students was in the failed qualification with an average score of 3.5, and the average final mastery of students was 82.4, which was in good qualification, while the average score of students' cognitive ability achievement based on LKPD was 79.1. This is evidenced by the results of the N-gain test, which shows that the increase in students' mastery of the material is 0.8 in high qualifications. Thus, using KPDS-based LKPD with a problem-solving learning model can improve mastery of light reflection

WEB SEMANTIK SEBAGAI MEDIA DISTRIBUSI DATA BIODIVERSITAS DENGAN MEKANISME GRDDL

Pemanfaatan internet khususnya website sebagai media sosialisasi dan distribusi data semakin mengalami peningkatan hal ini mendorong teknologi yang digunakan pun menjadi semakin berkembang ditandai dengan hadirnya web semantik. Web semantik memungkinkan proses ekstraksi data bisa dilakukan oleh perangkat lunak secara mandiri karena menggunakan format dokumen XHTML dengan memanfaatkan XSLT sebagai media transformasi data untuk menghasilkan format dokumen standar XML. Pada format inilah data Biodiversitas bisa diekstrak dengan lebih mudah oleh perangkat lunak lainnya. Adapun data hasil ektraksi dokumen tersebut mengacu pada Ontologi Darwin Core. Kata Kunci : Web semantic Biodiversitas, GRDD

Dynamic and Challenges of Women Leaders: Gender Equality Agenda vs Gender Traditional Roles In Society

Artikel ini mengkaji beberapa penelitian terdahulu tentang latarbelakang dan konteks social membentuk perempuan pemimpin dalam gerakan sosial-politik dan gerakan perempuan, agenda-agenda aksi yang dirumuskannya, serta bagaimana mereka mengelola tantangan yang dihadapi dalam menjalankan misinya. Fenomena munculnya perempuan pemimpin di berbagai organisasi sosial dan organisasi perempuan di tingkat lokal dan di tingkat nasional periode kontemporer dan periode pergerakan kemerdekaan menjadi konteks kajian dalam penulisan ini. Kerangka pemberdayaan dari Joana Rowlands memandu analisis tulisan ini. Temuan penting kajian atas riset-riset terdahulu menunjukkan bahwa perempuan pemimpin mengembangkan kekuatan dari dalam diri sendiri, memperkuatnya dengan membangun hubungan dengan pihak lain, dan selanjutnya mengembangkan aksi bersama. Kekuatan yang sudah dimiliki tersebut, berinteraksi dengan persoalan sosial, menghasilkan aksi kolektif, merupakan proses hasil pemberdayaan yang menjadikan para perempuan dapat mendorong perubahan yang lebih besar. [This article examines some of the previous research on the background and social context of shaping women leaders in socio-political movements and women’s movements, the action agendas they formulated, and how they manage the challenges faced in carrying out their missions. The phenomenon of the emergence of women leaders in various social organizations and women’s organizations at the local level and the national level of the contemporary period and the period of the independence movement is the context of the study in this paper. The empowerment framework from Joana Rowlands guides the analysis. Key findings from previous studies have shown that women leaders develop strengths from within themselves, strengthen them by building relationships with others, and further develop collective action. These strengths, interacting with social issues, and generating collective action, are processes of empowerment that allow women to drive greater change.

Disaster politics: cyclone politicking and electioneering in the Kingdom of Tonga

Entering the new year of 2014 the Kingdom of Tonga had enough to worry about; a local economy choking to near death and a finance minister sacked and replaced in a political spectacle leaving the public baffled over what went wrong between him and the Prime Minister (Fayle, 2014; Lopeti, 2014c; Fonua, 2014b). People uttered they looked forward to the end of year election tentatively set for Thursday November 27th. The 2010 register of around forty thousand voters had increased at the 2014 intake by four thousand, mostly voters who had turned the age of suffrage at twenty one years old. The chorus call from the masses was simple, vote them out. Then Cyclone Ian struck on Saturday 11 January 2014 aggravating Tonga’s money shortage. Journalist Pesi Fonua wrote “the impact on the Tongan economy of the cyclone and the salary rise for civil servants at this point of time is a matter of great concern” (Fonua, 2014a). He was right. The state and taxpayers could not afford economic recovery from Tonga’s cruellest cyclone, a symptom of climate change, let alone paying for a 5% rise in the cost of living allowance for public servants. As the national debt distress sore became inflamed the Public Service Association decided it was the right time to fight cabinet for a 22% living allowance rise because 5% was not enough (Lopeti, 2014a). This essay asks a pointed question. Leading up to the general election of November 2014, how was cyclone politicking being manoeuvred to sway the way people would vote

DESAIN PEMBELAJARAN TEMATIK BERBANTUAN LKS BUDAYA LOKAL BERORIENTASI MODEL PEMBELAJARAN INKUIRI UNTUK SISWA SEKOLAH DASAR

Penelitian ini bertujuan untuk: (1) Untuk menghasilkan desain pembelajaran berupa rencana pelakasanaan pembelajaran berbantuan lembar kerja siswa (LKS) budaya lokal berorientasi model pembelajaran inkuiri untuk siswa sekolah dasar (2) Untuk mengetahui kualitas hasil uji produk pengembangan desain pembelajaran tematik berbantuan LKS budaya lokal berorientasi model pembelajaran inkuiri untuk siswa sekolah dasar. Penelitian ini dikembangkan dengan model ADDIE, yaitu: analize, design, development, implementation, dan evaluation. Pengembangan produk terbatas pada RPP pada salah satu tema kelas IV, yaitu tema indahnya kebersamaan. Kualitas produk desain pembelajaran dinilai pada uji kelayakan produk berdasarkan pengujian para ahli. Pengujian menggunakan angket yang berupa angket uji ahli konten/materi, angket uji ahli bahasa Indonesia, dan angket uji ahli desain. Data kemudian dianalisis secara deskriptif untuk menggambarkan produk hasil pengembangan dan kualitas kelayakan produk. Hasil pengembangan menunjukkan bahwa dapat dihasilkan produk desain pembelajaran berupa rencana pelaksanaan pembelajaran berbantuan LKS budaya lokal berorientasi model pembelajaran inkuiri untuk siswa sekolah dasar. Uji kualitas produk pengembangan menunjukkan bawa kelayakan produk yang dikembangkan dari hasil penilaian para ahli adalah: 1) dari ahli konten/materi memperoleh skor rata-rata 4,8 dengan kategori “sangat baik”, 2) dari ahli bahasa Indonesia memperoleh skor rata-rata 4,5 dengan kategori “sangat baik”. 3) dari ahli desain memperoleh rata-rata 4,0 pada kategori “baik”. Berdasarkan analisis di atas maka produk desain pembelajaran tematik berbantuan LKS budaya lokal ngada berorientasi model pembelajaran inkuiri layak untuk digunakan untuk pembelajaran di sekolah dasar

Who owns Tonga: dialogues with Sefita Hao'uli, Kalafi Moala, and Melino Maka

“Who owns Tonga?” asked Sefita Hao’uli. “We do. The people,” I quickly pitched back. But do we really? Quietly I second guessed myself after blurting out an idealistic reply. It might have sufficed the correct response in a liberal democracy where by one general election registered voters elected all their members of parliament. But in the Kingdom of Tonga’s 2014 election year the dread squatting on my conscience murmured the monarchy and nobility owned Tonga, while ordinary people leased meagre pieces from the upper class for a price. What social and economic cost did the country pay for not having a liberal democracy? By having nine nobles’ seats in parliament where thirty-three title and estate holders, all male, elected their class representatives to Tonga’s legislative assembly, did this impede the political system from democratic reform? This last essay in a series of four dialogues with Sefita Hao’uli, Kalafi Moala, and Melino Maka prods a recurring sore in the side of democratic politics and liberal notions that all citizens are created equal by modern constitutional arrangements. How can these principles be practiced under a parliamentary structure that starkly exhibits partiality towards noblemen over and above commoners