Rancangan Sistem Informasi Akuntansi Terkomputerisasi Siklus Penggajian untuk Meningkatkan Pengendalian Internal pada Perusahaan Distributor Minuman Ringan Berkarbonasi di Surabaya

PT X is a carbonated soft drinks distributor company in Surabaya. Up till now, this firm is using a manual system for payroll cycle, which is no longer adequate because it cannot fulfil the need of payroll information. The information obtained was often inaccurate and to get it, it needed a lot of time and human resource. Therefore, a computerized accounting information system which could fulfil the need of the firm about some accurate and prompt information that could minimize the mistakes occurred in the firm was designed. This research was a descriptive research through a case study. The qualitative data used was from the internal resource, in the form primary data obtained from the research source. The methods used were introduction study, field study including observations, interviews and documentations. The results of this study produces output design, input design, database design, control of input and output, analysis and discussion of the conceptual design of a Data Flow Diagram and ERD data modeling and physical design of the design of output, input, database, control the output and input. It is expected that the cycle of accounting information systems are computerized payroll and wage, salary data and information on wages can be obtained in a timely and accurate, and can minimize the errors that occur so as to improve internal control

A miniature world in decline: European Red List of Mosses, Liverworts and Hornworts

This publication has been prepared by IUCN (International Union for Conservation of Nature) as a deliverable of the LIFE European Red Lists project (LIFE14 PRE BE 001). A miniature world in decline: The European Red List of Mosses, Liverworts and Hornworts is, therefore, a part of a series of publications released since 2015, when the project began, that also include: • European Red List of Lycopods and Ferns, 2017 • European Red List of Saproxylic Beetles, 2018 • European Red list of Terrestrial Molluscs: slugs, snails, and semi-slugs, 2019 • European Red list of Trees, 2019 • European Red list of Selected Endemic Shrubs, 2019 Based on other European Red List assessments, 59% of freshwater molluscs, 40% of freshwater fishes, 28% of grasshoppers, crickets and bush-crickets, 23% of amphibians, 20% of reptiles, 20% of ferns and lycopods, 17% of mammals, 16% of dragonflies, 13% of birds, 9% of butterflies and bees, 8% of aquatic plants and 2% of medicinal plants are threatened at the European level (Allen et al., 2014; IUCN, 2015; Hochkirch et al., 2016; García Criado et al., 2017). Additional European Red Lists assessing a selection of species showed that 22% of terrestrial molluscs, 16% of crop wild relatives and 18% of saproxylic beetles are also threatened (Cuttelod et al., 2011; Bilz et al., 2011; Cálix et al., 2018). The findings of this work suggest that 23% of bryophytes are threatened species in Europe, representing the fifth most threatened group of plants assessed so far