PENERAPAN PEMBAYARAN QRIS UNTUK MENINGKATKAN TRANSPARANSI PENGELOLAAN KEUANGAN UMKM DI KOTA GORONTALO

This research aims to find out how to increase the transparency of financial management of Micro, Small and Medium Enterprises (MSMEs) in Gorontalo City. This research is a qualitative descriptive research that conducts an assessment of how changes in the income and financial management of their MSMEs. The sample in this study is MSME actors in Gorontalo City who use QRIS. The results of this study show that QRIS is able to improve the financial management of MSME actors in Gorontalo City and the income of MSME actors is also about changes even if it is small. The existence of this non-cash payment method on average is very helpful for the transparency of financial management of MSME actors in Gorontalo City, where previously their financial management was not very regular. Keywords: MSMEs; QRIS; Transparency.

CINEMAS (Education of Sea Animals): Pembelajaran Tentang Rantai Makanan Hewan Laut Berbasis Augmented Reality

Pendidikan sekolah dasar saat ini mengacu kepada kurikulum 2013 yang meliputi mata pelajaran bahasa Indonesia, matematika, bahasa inggris, IPA dan IPS. Khususnya pada mata pelajaran IPA kelas 5 dan 6 sekolah dasar terdapat pelajaran tentang hewan dan biota laut yang meliputi ekosistem dan rantai makanan. Pada mata pelajaran IPA kelas 5 dan 6 sekolah dasar, siswa diajarkan tentang berbagai macam spesies makhluk hidup. Termasuk spesies hewan darat dan hewan laut. Cara belajar siswa adalah dengan membaca buku mata pelajaran atau hanya mendengarkan penjelasan dari guru ketika jam pelajaran berlangsung. Oleh karena itu berdasarkan informasi dan permasalahan yang terjadi tercetuslah ide yang diharapkan menjadi solusi dan alternatif bagi guru agar penyampaian materi ketika mengajar lebih efisien. Solusi yang dimaksud adalah membuat suatu aplikasi education of sea animals sebagai media pembelajaran siswa/siswi sekolah dasar khususnya kelas dan kelas 6 sekolah dasar yang berbasis mobile android dengan menggunakan teknologi Augmented Reality secara praktis dan mudah dipahami. Unity sendiri yang membuat suatu objek menjadi terlihat lebih nyata seperti aslinya (3D). Kata kunci: Augmented Reality, Hewan Laut, Belaja

ANALISIS HUBUNGAN INITIAL PUBLIC OFFERING TERHADAP VALUE STOCKS DAN GROWTH STOCKS DI BURSA EFEK INDONESIA PERIODE TAHUN 1999-2006

Tujuan penelitian ini adalah untuk menganalisis menganalisis pengaruh bookto-market ratio (B/M), earnings-to-price ratio (E/P), cash flows-to-price ratio (C/P), jumlah hari penutupan aplikasi IPO (DAYS), harga penawaran perdana (RECIPO), dan besaran IPO (LnSIZE) terhadap cumulative market adjusted return (CAR). Penelitian ini dilakukan pada perusahaan yang melakukan penawaran umum perdana (IPO) di Bursa Efek Indonesia (BEI) dalam periode antara tahun 1999 sampai dengan 2006, dengan data selama 3 tahun setelah IPO. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil analisis regresi berganda pengaruh variabel-variabel independen terhadap cumulative market adjusted return (CAR) menunjukkan bahwa adanya pengaruh positif antara variabel earnings-toprice ratio (E/P) dan besaran IPO (LnSIZE) terhadap cumulative market adjusted return (CAR), dan pengaruh negative antara variabel book-to-market ratio (B/M) dan harga penawaran perdana (RECIPO) terhadap cumulative market adjusted return (CAR)

PENGARUH INFORMASI AKUNTANSI TERHADAP RETURN SAHAM: PERTIMBANGAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

This research investigates six financial ratios (CR, DER, TAT, ROE, EPS, BVS) asaccounting information that being influence to stock return (measured by averageabnormal return), and how these effect simultanly and partially by considering the firmsize that based on total assets. Investigation is primarily focused on the value relevance ofaccounting information from 125 manufacturing firms at the Jakarta Stock Exchange in2004 and 2005. The t and F tests in multiple regression models are used to test hypotheses.The result of testing show that in 2004 there is no a significant effect but in 2005accounting information only explain stock return variation about 4.3%. Partially,in 2005there are only EPS and BVS have significant value under 10%. Testing by considering thefirm size show that significant value is only showed by third group in 2004 (19.2%) and2005 (17%). Partially, in 2004 and 2005, TAT (third group) inclined to become investor’sattention and other variables show various result

Hotel Resort Di Kawasan Pantai Kedu Kalianda Kabupaten Lampung Selatan (Pendekatan Arsitektur Kontemporer)

Lampung Province has many tourism sites, one of which is a very beautiful and enchanting beach or marine tourism spread in the coastal areas of Lampung. Geographically the area of South Lampung Regency is 2,109.74 km2 which has a lot of marine tourism to visit. Based on BPS data from South Lampung Regency, the number of tourists in 2022 domestic tourists amounted to 6,16,728 thousand peope and 64 foreign tourists. Resort hotel planning in the kedu kalianda beach area of South Lampung Regency uses a contemporary architectural approach. By having many beaches using contemporary designs that display innovative and beautiful visual forms. Design that is able to attract domestic and foreign visitors to vacation and stay at the resort hotel design. The design of a resort hotel with nature that has a beautiful view to the west, namely the shoreline with vast brownish sand, a beach that has high enough waves to potentially be used as a surfing sport. The design process of the resort hotel using a contemporary architectural style approach has 2 changes towards the shape of the building: first, changes in the initial shape of the building that occurred due to the response of the site analysis and the application of contemporary architecture. Second, the addition of supporting elements to the interior space of the resort hotel in order to create an aesthetic and comfortable space visualization

Mitigating Climate Change Towards Livable City (Case: Bandung City, West Java)

The increase in environmental problems due to climate change means that people in big cities need to carry out mitigation by reducing carbon emissions in their residential areas to make city areas more livable. This research aims to explore various problems and impacts of climate change in the city of Bandung as well as mitigation efforts carried out by the community to reduce carbon emissions while creating a livable city. The research method is qualitative-descriptive with primary data collection through interviews and field observations. The research was conducted in 4 urban village settlement locations, namely Cibunut Kampong in Kebon Pisang sub-district, Antapani Tengah sub-district, Neglasari sub-district, and Cisaranten Kidul sub-district, Bandung City. The research results showed that there are several spatial and environmental problems in the effort to achieve a livable Bandung City. The climate change mitigation efforts that have been implemented by the community in their residential areas while creating a more livable city area are by adding and managing green open space, independent waste management, managing Buruan sae (Urban farming) programs and vertical gardens, creating bio pores and absorption wells, maintaining environmental cleanliness and establishing collaboration with various related institution

PERFORMANCE ANALYSIS OF SMALL SCALE DESALINATION PLANT BASED ON MULTI TRAY AERATOR, MEDIA FILTER, AND SEAWATER REVERSE OSMOSIS

Seawater as abundant source for clean water is deemed as impossible task, particularly in developing country. Therefore, the feasibility of applying the reverse osmosis technology, particularly in the coastal area for drinking water is need further investigation. This paper aims to design and analyze the performance of small-scale desalination plant using combination of multi tray aerator, media filter, and multiple membranes consisting of ultrafiltration, brackish, and seawater membranes.Parameters used to verify the performance of small plant are salinity and total dissolved solid for membranes, while the parameters for examining the pre-treatment are Fe and Mn. The test results will be evaluated under the regulation of minister of health, Permenkes No. 32/2017. The influence of the pump pressure on the flow will also be analyzed.The result shows that the desalination plant can reduce the salinity concentration significantly from 10,200 ppm to 16 ppm, or 99.84%. The ratio of clean water to rejected water is 36%.  However, bacteria of E. Coli are still found in clean water, which is probably caused by biofouling