Hubungan Masa Kerja dan Lama Kerja dengan Kadar Timbal (Pb) dalam Darah pada Bagian Pengecatan, Industri Karoseri Semarang

Lead (Pb) is a toxic material, it can be accumulated in the body and it caused several health problems. The used of lead is widely used in industrial processes one of them in carooserie industry. Which wasin the painting body of a car industry, because The paint that used contains Pb. Long time duration of exposure a person is exposed to lead at work can increase the lead levels in blood so that it can reduce productivity in the work and caused high risk accident. This study aimed to analyze the association between long period of work and working timeof employment with high levels of lead (Pb) level in the blood of workers repainting parts body of car in carroserie industrial Semarang. Design of the researched was cross sectional with analytic observational research. the number of samples in this study was taken by purpossive random sampling. Data were collected through observation, interviews and laboratorytests. The level of lead in the blood of 34 respondents and measurement of air Pb. Univariate analysis, bivariate analysis was using Chi Square test. The results of the statistical test Chi Square showed the association of work period with Pb levels in the blood (p-value = 0.106) with 95 % CI (0,525- 1,110) and PR 0,764 and a long working association with Pb levels in the blood (p-value = 0,125) with 95 % CI (0,033– 0,284) and PR 0,097.It can be concluded that there was no significant association betweenwork period with lead levels of blood, and there was no association between working time of employment with lead levels in the blood on the worker of painting section, industrial carroserie Semaran

Population Status of a Cryptic Top Predator: An Island-Wide Assessment of Tigers in Sumatran Rainforests

Large carnivores living in tropical rainforests are under immense pressure from the rapid conversion of their habitat. In response, millions of dollars are spent on conserving these species. However, the cost-effectiveness of such investments is poorly understood and this is largely because the requisite population estimates are difficult to achieve at appropriate spatial scales for these secretive species. Here, we apply a robust detection/non-detection sampling technique to produce the first reliable population metric (occupancy) for a critically endangered large carnivore; the Sumatran tiger (Panthera tigris sumatrae). From 2007–2009, seven landscapes were surveyed through 13,511 km of transects in 394 grid cells (17×17 km). Tiger sign was detected in 206 cells, producing a naive estimate of 0.52. However, after controlling for an unequal detection probability (where p = 0.13±0.017; ±S.E.), the estimated tiger occupancy was 0.72±0.048. Whilst the Sumatra-wide survey results gives cause for optimism, a significant negative correlation between occupancy and recent deforestation was found. For example, the Northern Riau landscape had an average deforestation rate of 9.8%/yr and by far the lowest occupancy (0.33±0.055). Our results highlight the key tiger areas in need of protection and have led to one area (Leuser-Ulu Masen) being upgraded as a ‘global priority’ for wild tiger conservation. However, Sumatra has one of the highest global deforestation rates and the two largest tiger landscapes identified in this study will become highly fragmented if their respective proposed roads networks are approved. Thus, it is vital that the Indonesian government tackles these threats, e.g. through improved land-use planning, if it is to succeed in meeting its ambitious National Tiger Recovery Plan targets of doubling the number of Sumatran tigers by 2022

Analisis Pengaruh Pandemi Covid-19 terhadap Tingkat Pendapatan UMKM (Studi Kasus UMKM Lombok Timur)

The emergence of covid-19 at the end of 2019 in Wuhan China, is not only a common disaster but a cause of death for those contaminated by the virus known as Covid-19. The virus is not only the pledge but impacted the economic and financial conditions worldwide. The pandemic spread out all over the globe including Indonesia. The main purpose of this research is to analyze the impact of Covid-19 on the financial condition, especially on the Small and Medium Enterprises (UMKM). the where all data has been gathered by The Result of the research indicates that the pandemic so-called Covid-19 is extremely impacted actors of Small and Medium Enterprises (UMKM), they face a statistically significant decrease in income with minus 50% and more every month

Faktor-faktor Kontijensi yang Memengaruhi Pengimplementasian Praktik Akuntansi Maanajemen pada Usaha Kecil Menengah (UMKM) di Kota Mataram

Perkembangan sector UMKM yang demikina pesat memperlihatkan bahwa terdapat potensi yang besar jika hal ini dapat dikelola dan dikembangkan dengan baikyang tentunya akan dapat mewujudkan usaha mikro, kecil, dan menengah yang tangguh. Tetapi ketidakmampuan UMKM untuk memanfaatkan alat atau praktik-praktik akuntansi manajemen dan penggunaan praktik akuntansi manajemen (PAM) oleh UMKM Indonesia masih didominasi oleh  PAM tradisional serta penggunaan PAM kontemporer masih sedikit. Oleh karena itu tujuan penelitian ini adalah ingin mengetahui seberapa jauh pengimplementasian PAM dan factor-faktor kontijensi yang berpengaruh pada pengimplementasian PAM oleh sector UMKM di Kota Mataram NTB. Adapun responden dalam penelitian ini adalah staf keuangan dan pemilik/manajer. Sumber data yang digunakan adalah data primer dengan penyebaran kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitiannya menyatakan bahwa implementasi praktik-praktik akuntansi manajemen sudah cukup bagus walaupun untuk UMKM yang skalanya kecil belum detail penggunaan akuntansi manajemen. Faktor-faktor kontinjensi yang berpengaruh pada pengimplementasian praktik akuntansi manajemen (PAM) yang digunakan oleh UMKM di kota Mataram NTB antara lain ketidakpastian lingkungan, persaingan pasar, tingkat kualifikasi staff akuntansi internal, dan ukuran Perusahaan, sedangkan partisipasi pemilik atau manajer belum berpengaruh terhadap pengimplementasian PAM

E-commerce Dan Sistem Informasi Akuntansi Sebagai Faktor Pendorong Pengambilan Keputusan Mahasiswa Akuntansi Untuk Berwirausaha

The purpose of this study was to analyze the effect of e-commerce and the use of accounting information systems in making entrepreneurial decisions. This study used the Technology Acceptance Model (TAM) and contingency theory where this theory will be able to explain the acceptance of a technology and the relationship between the application of the used of accounting information systems and e-commerce to influence the behavior of students majoring in Accounting in entrepreneurship. The population in this study were active accounting undergraduate students who have taken entrepreneurship courses and accounting information systems for PTN and PTS in the city of Mataram. The sampling technique used purposive sampling method, data were collected by 142 distributed questionnaires. Data analysis techniques used  the PLS 3.0 smart application.The results of the study indicate that the e-commerce has a positive and insignificant effect on decision making of accounting students in entrepreneurship and the accounting information system has a significant positive effect on decision making of accounting students in entrepreneurship