Implementasi Pelaporan Keuangan Berbasis Akrual pada Perguruan Tinggi Negeri Badan Hukum: Analisis Deskriptif Kualitatif

This study aims to describe how implementing accrual based in the financial report of the Perguruan Tinggi Negeri Badan Hukum (PTN BH). This study focused on the PTN BH university to get data which related with beginning preparation on implementing financial report based accrual. The location of this study is Diponegoro University (Undip). This study using qualitative descriptive approach with interview and observation methods. Interviews were conducted to Undip's accounting staff. Observation method were done by attended on accounting staff's meeting. Data from interview and observation analyzed using Miles and Huberman model and categorized as major determinants on implementing accrual based PTN BH university financial report. The results show that determinants which affect on implementing accrual based in financial report's PTN BH university are: Accounting system, IT based system, competent human resources, commitment from leader, resistance, environment, and internal policy. Every determinant related each other. Accounting system based on IT used by competent human resources which needs commitment from leader to avoid the resistance. Majelis wali amanat consist of environment element have to keeping on track of university financial reporting. Every rules which relate with implementing accrual based in PTN BH university financial report will be settled as policy in many degrees

Batik Kabupaten Blitar

  Abstrak Kab. Blitar memiliki motif batik yang mengandung makna yang mendalam dengan motif yang beragam,  untuk itulah penelitian ini kemudian dilakukan dengan  tujuan  untuk mengetahui motif,ornamen batik, warna dan makna batik yang ada di Kabupaten Blitar.Penelitian batik ini merupakan penelitian deskriptif kualitatif dengan menggunakan 3 metode pengumpulan data yaitu observasi, wawancara dan dokumentasi. Penelitian ini dilakukan di 5 pengrajin batik yaitu Batik Tulis Djojo Koesoemo Garum, Batik Tulis Wonokusumo Wonodadi, Batik Tulis Dewi Sri Kademangan, Batik Tlogo Kanigoro, Batik Tutur yang di produksi oleh Dewan Kesenian Kabupaten Blitar dengan menggunakan teknik analisis data triangulasi.  Berdasarkan  penelitian, batik di Kabupaten Blitar  masuk  kelompok batik non geometris, ornamen utama adalah tumbuhan yaitu bunga kenaga dan binatang yaitu  ikan koi dan gurami, ornamen pendukung adalah  bunga, batang dan daun dengan  ukuran yang lebih kecil dari ornamen utama, isen-isen yang digunakan adalah cecek dan sawut. Warna batik cendarung warna gelap seperti biru tua, merah tua, hitam, coklat dan  hijau tua. Makna yang tersimpan dalam batik menggambarkan harapan yang sangat beragam, tetapi kebanyakan memiliki makna tentang kehidupan didunia yang berkaitan dengan prilaku manusia .   Kata Kunci: Batik, Kabupaten Blitar, Motif, Ornamen, Warna, Makna   Abstract Blitar Regency has a motif which implies deep with a variety of motives, for which research is then conducted to determine the motif, batik ornament, batik colors and meanings that exist in Blitar. Batik research is qualitative descriptive study using three methods of data collection, observation, interviews and documentation. This study was conducted in 5 Batik batik makers are Djojo Koesoemo Garum, Wonokusumo Wonodadi Batik, Batik Dewi Sri Kademangan, Tlogo Kanigoro Batik, Batik Speech produced by the Arts Council Blitar using triangulation of data analysis techniques. Based on the study, batik in Blitar enter non geometric batik group, the main ornament is a plant that Kenanga flowers and animals is koi and gurami, supporting ornaments are flowers, stems and leaves with a smaller size than the main ornament, isen used is cecek and sawut. Batik colors is dark colors such as dark blue, dark red, black, brown and dark green. Meaning stored in batik depicting expectations vary, but most have the meaning of life on earth are related to human behavior.     Keywords: Batik, Blitar, Motif, Ornament, Color, Meanings &nbsp

Pemberhentian Pejabat Notaris

Penulisan skripsi ini bertujuan untuk mengetahui tentang apa yang menjadi faktor penyebab Notaris diberhentikan dan upaya penegakkan hukum bagi Notaris yang melakukan pelanggaranKode Etik Kenotariatan. Pertama, menurut Undang-Undang Nomor 30 Tahun 2004 bahwa ada beberapa alasan atau faktor pemberhentian Notaris dari jabatannya yakni: (1) Notaris berhenti atau diberhentikan dari jabatannya dengan hormat karena:a. meninggal dunia;b. telah berumur 65 (enam puluh lima) tahun; c. permintaan sendiri;d. tidak mampu secara rohani dan/atau jasmani untuk melaksanakan tugas jabatan Notaris secara terus menerus lebih dari 3 (tiga) tahun; ataue. merangkap jabatan sebagaimana dimaksud dalam Pasal 3 huruf g.(2) Ketentuan umur sebagaimana dimaksud pada ayat (1) huruf b dapat diperpanjang sampai berumur 67 (enam puluh tujuh) tahun dengan mempertimbangkan kesehatan yang bersangkutan. Kedua, upaya hukum yang akan dijatuhkan kepada para pelanggarnya harus sesuai dengan Undang-Undang yang berlaku yang tentunya mengacu pada undang-Undang kenotariatan. Bagi pelanggar dilingkungan jabatan Notaris bisa disebut melanggar kode etik Kenotariatan.Dan Untuk upaya hukumnya maka dibuatlah dewan pengawas mengenai kinerja para notaries-Notaris di Indonesia. Dengan menggunakanmetode penelitian yuridis normatif, maka dapat disimpulkan, bahwa: faktor-faktor yang merupakan penyebab seorang Notaris itu diberhentikan dibagi dalam beberapa kelompok yakni menurut Undang-Undang yang mengatur pada Undang-Undang Nomor 30 Tahun 2004. Upaya penegakkan hukum di Indonesia mengenai para pejabat Notaris yang melanggar Kode etik sebagai Notaris maka dibuatkan Dewan pengawas Pejabat Kenotariatan yang ditugaskan untuk menindak mereka yang baik disengaja ataupun tidak disengaja melakukan pelanggaran Kode etik Kenotariatan tersebut

TRAIL, DR5 and Caspase 3-dependent Apoptosis in Vessels of Diseased Human Temporomandibular Joint Disc. An Immunohistochemical Study

To evaluate the apoptosis involvement in the angiogenesis as a self-limiting process in patients with temporomandibular joint (TMJ) degenerated disc vessels, we assessed, by immunohistochemistry, the detection of TRAIL, its death receptor DR5 and caspase 3. TRAIL, its death receptor DR5 and caspase 3 expression were studied by immunohistochemistry in 15 TMJ discs displaced without reduction and in 4 unaffected discs. These apoptosis molecules were detected in the intima and media layers of newly formed vessels affected discs. In conclusion, vessels apoptosis activation in TMJ disc with ID could be regarded as a self-limiting process that try to leads to vessel regression; in this way an inhibition of angiogenic vessels may prove a key strategy in limiting pathological angiogenesis, by cutting off blood supply to tumors, or by reducing harmful inflammation

Mathematical Literacy of Senior High School Students in YOGYAKARTA

The aim of this research is to describe mathematical literacy of Senior High School students in Yogyakarta. This research was a survey using quantitative design. The population was all of Senior High School students in Yogyakarta. The sampling was a combination of stratified random sampling and cluster random sampling. The sample was 813 students the 10th grade of Senior High School. These schools include high, average and low category based on the score in the national examination of mathematics subject. The data collection was by a test. The student was tested with 13 items of mathematical literacy problems. The analysis of those data used descriptive statistics including mean, standard deviation, maximum and minimum score, total score, and also test statistics z (). The research finding reveals that mathematical literacy of Senior High School students in Yogyakarta is in a very low category. Mathematical literacy of Senior High School students for understanding indicator belong to low category and for the other indicators of process belongs to very a low category

Perbedaan Keefektifan Model Pembelajaran Kooperatif Jigsaw Dan Teams Games Tournament Terhadap Prestasi Belajar IPS Di Sekolah Dasar Mbs Kabupaten Bantul YOGYAKARTA

This study is aimed to understand whether there are differences of student\u27s study achievement between the USAge of jigsaw cooperative study model with the USAge of team games tournament (TGT) study model, also to understand which one is more effective between both of two in the progress of student\u27s study achievement development. This research is quasi experiment. Free variable in the research is jigsaw cooperative study model and teams games tournament and as the bond variable is student\u27s study achievement. The population in the research are all of grade IV students of MBS Elementary School of Bantul Regency Year of Study 2010/2011, sample that used are grade IV students of Kembang Putihan Elementary School, Guwosari Elementary School and Sungapan Elementary School. In the research, there is 2 experiment class namely Jigsaw class which is treated with cooperative study of jigsaw and team games tournament (TGT) class which is treated with cooperative study of team games tournament (TGT). Method that used in the data obtaining are documentation, test, and observation, whereas data analysis uses t-test. The result of the research shows that cooperative jigsaw study model is more effective compared with the cooperative team games tournament (TGT) study model. It is shown with calculated t as much as 2,196 larger than t-table = 1,99 for a = 5%, it means there is study achievement\u27s differences between cooperative jigsaw study model with cooperative team games tournament (TGT) study at grade IV students of year of study 2010/2011. in the other side, based on the study achievement score of the students, it is shown that cooperative jigsaw study model have ability to give better student\u27s study achievement score with average score 80,82 higher than the USAge of cooperative team games tournament (TGT) study model that is 75,0