Penerapan Akuntansi Atas Pendapatan Berdasarkan PSAK No 23 Dan Ppn Pada PT Telekomunikasi Indonesia Tbk Witel Surabaya-madura

Tujuan dalam penelitian ini adalah untuk mengetahui bagaimana penerapan akuntansi atas pendapatan berdasarkan PSAK No 23 dan PPN pada PT Telekomunikasi Indonesia Tbk witel Suramadu. berdasarkan hasil berupa wawancara, dokumentasi, serta analisis yag dilakukan maka pada PT Telekomunikasi Indonesia dapat diketahui bahwa dalam hal penerapan akuntansi pendapatan meliputi pengakuan dan pengukuran sudah sesuai dengan PSAK No 23.. Dan dalam hal penerapan PPN meliputi pemungutan, pelaporan, dan penyetoran SPT Masa PPN telah sesuai dengan Undang-Undang Nomor 42 Tahun 2009

Quantum engineering of squeezed states for quantum communication and metrology

We report the experimental realization of squeezed quantum states of light, tailored for new applications in quantum communication and metrology. Squeezed states in a broad Fourier frequency band down to 1 Hz has been observed for the first time. Nonclassical properties of light in such a low frequency band is required for high efficiency quantum information storage in electromagnetically induced transparency (EIT) media. The states observed also cover the frequency band of ultra-high precision laser interferometers for gravitational wave detection and can be used to reach the regime of quantum non-demolition interferometry. And furthermore, they cover the frequencies of motions of heavily macroscopic objects and might therefore support the attempts to observe entanglement in our macroscopic world.Comment: 12 pages, 3 figure

Weak non-linearities and cluster states

We propose a scalable approach to building cluster states of matter qubits using coherent states of light. Recent work on the subject relies on the use of single photonic qubits in the measurement process. These schemes have a low initial success probability and low detector efficiencies cause a serious blowup in resources. In contrast, our approach uses continuous variables and highly efficient measurements. We present a two-qubit scheme, with a simple homodyne measurement system yielding an entangling operation with success probability 1/2. Then we extend this to a three-qubit interaction, increasing this probability to 3/4. We discuss the important issues of the overhead cost and the time scaling, showing how these can be vastly improved with access to this new probability range.Comment: 5 pages, to appear in Phys. Rev.

Pengaruh Suhu Dan Lama Perendaman Dalam Air Dingin Pada Praperebusan Terhadap Kualitas Bakso Ikan Patin (Pangasius Pangasius)

This research studied about the effect of temperature and immersion time in cold water to the quality of catfish (Pangasius pangasius) meatball. This study used a factorial randomized block design models with two factors that were the temperature of water immersion (4 °C, 16 °C, 26 °C) and the immersion time (5, 15) minute. Each treatmens were repeated twice. Parameters observed were chemical analysis that includes moisture content, fat content, protein content and physical analysis that includes the gel strength, expressible moisture, microstructure and sensory analysis in the form of hedonic quality test. The results showed that the treatment temperature and immersion time significantly (p<0.05) affected the water content, gel strength, expressible moisture and sensory, while the levels of protein and fat were not significant. Based on microstructural observations using a SEM (Scanning Electron Microscope) show the structural differences between the samples treated and treated not. The best treatment is the treatment temperature of 4 °C and immersion time of 5 minutes

Kerr nonlinearities and nonclassical states with superconducting qubits and nanomechanical resonators

We propose the use of a superconducting charge qubit capacitively coupled to two resonant nanomechanical resonators to generate Yurke-Stoler states, i.e. quantum superpositions of pairs of distinguishable coherent states 180$^\circ$ out of phase with each other. This is achieved by effectively implementing Kerr nonlinearities induced through application of a strong external driving field in one of the resonators. A simple study of the effect of dissipation on our scheme is also presented, and lower bounds of fidelity and purity of the generated state are calculated. Our procedure to implement a Kerr nonlinearity in this system may be used for high precision measurements in nanomechanical resonators.Comment: 5 pages, 2 figures, fixed typo

Laboratory evaluation of stable isotope labeling of Culicoides (Diptera: Ceratopogonidae) for adult dispersal studies.

BackgroundStable isotope labeling is a promising method for use in insect mark-capture and dispersal studies. Culicoides biting midges, which transmit several important animal pathogens, including bluetongue virus (BTV) and epizootic hemorrhagic disease virus (EHDV), are small flies that develop in various semi-aquatic habitats. Previous Culicoides dispersal studies have suffered from the limitations of other labeling techniques, and an inability to definitively connect collected adult midges to specific immature development sites.ResultsAdult C. sonorensis were successfully labeled with 13C and 15N stable isotopes as larvae developing in a semi-aquatic mud substrate in the laboratory. High and low-dose isotope treatments for both elements significantly enriched midges above the background isotope levels of unenriched controls. Enrichment had no effect on C. sonorensis survival, though a slight (~ 5 day) delay in emergence was observed, and there was no significant effect of pool size on 13C or 15N enrichment levels.ConclusionsStable isotope labeling is life-long, and does not interfere with natural insect behaviors. Stable isotope enrichment using 13C or 15N shows promise for Culicoides dispersal studies in the field. This method can be used to identify adult dispersal from larval source habitat where a midge developed. It may be possible to detect a single enriched midge in a pool of unenriched individuals, though further testing is needed to confirm the sensitivity of this method

Analisis Fitokimia dan Penentuan Nilai Lc50 Ekstrak Metanol Daun Liwas

Penentuan nilai LC50 dari ekstrak metanol daun liwas menggunakan metode Brine Shrimp Lethality Test (BSLT) terhadap hewan indikator udang Artemia salina menunjukkan nilai LC50 dari A. salina bersifat sangat toksik.Nilai LC50 yang didapatkan sebesar 15,696 mg/L. Nilai LC50 ditentukan dengan menggunakan metode SPSS 20.0.Ekstrak metanol daun liwas mengandung kandungan senyawa metabolit sekunder seperti flavonoid, tanin dan saponin sebagai hasil uji fitokimia