ANALISIS FUNGSI ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN TERHADAP KINERJA KEUANGAN PENGELOLAAN DANA : Studi pada Pengelolaan Dana di Dompet Dhuafa Jawa Barat

kinerjakeuanganadalahpenentuanukuran-ukurantertentu yang dapatmengukurkeberhasilansuatuperusahaandalammenghasilkanlaba/keuntungan. Salah satu alat ukur untuk menilai kinerja keuangan organisasi nirlaba adalah Pertumbuhanperolehandanadaritahunsebelumnya (primary revenue ratio). Pertumbuhan perolahan dana Dompet Dhuafa Jawa Barat dalam lima tahun terakhir mengalami perkembangan yang fluktuatif, bahkan di tahun 2012 mengalami penurunan dari tahun sebelumnya. Masalah ini menjadi bahan untuk analisis fungsi anggaran sebagai alat perencanaan dan pengendalian kaitannya dengan pertumbuhan perolahan dana. Metode penelitian yang digunakan adalah penelitian deskriptifverifikatif dengan teknik pengumpulan data, wawancara dan dokumentasi.yangmenjadiobjekpenelitianadalahLembagaAmil Zakat DompetDhuafaJawa Barat. Data diperoleh dari laporan keuangan bulanandari tahun 2008-2009. Hasil penelitian menunjukan bahwa variabel fungsi anggaran sebagai alat perencanaandan pengendalian mempunyai pengaruh terhadap kinerja keuangan. financial performance is the determination of certain sizes that can measure the success of a company to generate earnings / profits. One of the measurement tools to assess the financial performance of nonprofit organizations is to raise growth from the previous year (the primary revenue ratio). funds management growth Dompet Dhuafa Jawa Barat in the last five years experienced fluctuating growth, even in the year 2012 decreased from the previous year. This problem becomes material for analysis as a function of budget planning and control tool manajement relation to growth funds. The research method used is descriptive research verification with data collection techniques, interviews and documentation. that the object of research is the Institute Amil Zakat Dompet Dhuafa Jawa Barat. Data obtained from the monthly financial statements from the years 2008-2009. The results showed that simultaneous variables as a function of budget planning and budget functions as a means of control have an influence on financial performance. Keywords: functions of planning and control tool budget, financial performanc

ESTABLISHMENT OF NEOCHETINA SPP.: THEIR PATTERN OF LOCAL DISPERSAL AND AGE STRUCTURE AT THE RELEASE SITE

Study on the distribution pattern and age structure ofNeochetina spp. (Coleoptera: Curculionidae) at the release site was conducted to know a) the distribution pattern of the weevil, b) its establishment status, c) its survival rate in the field, and d) relationship between the attack of the weevil and the fungus, Altemaria eichhorniae Nag Rag & Ponappa (Hyphomycetes), in causing damage to water hyacinth. This study was conducted at Situ Bagendit lake, Garut, West Java. A release and recapture method was employed to study the mode and rate of dispersal of the weevils under field conditions. Regular sample collection at two-month interval was done to evaluate the pattern of distribution and to assess the age structure under field condition. Another two months regular observation was done to assess damage severity due to adult weevils and the fungus, A. eichhorniae, on water hyacinth. Results showed, that the weevils seem to disperse actively to all directions following the presence of water hyacinth. The data also showed that the dispersal rate of the weevils was about a few meters a week. Under field conditions at Situ Bagendit lake, the weevils were about evenly distributed throughout water hyacinth mass. The density of the weevils fluctuated from time to time, but the trend slightly increased. The survival rate of the weevils at Situ Bagendit lake was estimated not more than 5%. It was suspected that various limiting factors such as various predators have caused the low population increase under field conditions. The population increase through time confirmed that the weevils have established at Situ Bagendit lake. Field data showed that there were no interaction between the damage severity of the weed caused by both weevils and the fungus

Sentimen Analisis Opini Pembeli pada Aplikasi Shopee Berbasis N-Gram Lexicon

Perubahan perilaku konsumen dalam melakukan pembelian di e-commerce, telah mengubah cara konsumen dalam memutuskan membeli barang. Konsumen akan menilai berdasarkan gambar, rating dan opini dari pembeli sebelumnya. Namun konsumen harus membaca semua opini untuk mendapatkan hasil yang akurat. Solusi yang ditawarkan adalah dengan menyediakan fitur pengolahan opini. Namun opini yang ditulis tidak terstruktur, terdapat kata yang tidak lengkap, emoticon, gambar, serta menggunakan kata tidak baku menjadi tantangan dalam mengolah opini. Corpus yang digunakan dalam penelitian ini diperoleh dari penelitian sebelumnya yang berjumlah 124.606 dengan atribut yang tersedia yaitu itemname, date, starrate dan opini. Penambahan corpus dilakukan dengan membangun program untuk menarik data opini sebanyak 95.731 sehingga total opini yang diproses sebanyak 220.337. Proses ekstraksi opini menggunakan pendekatan lexicon dengan peningkatan penambahan proses opinion representation dan n-gram lexicon untuk menentukan arah sentimen. Peningkatan proses pre-processing dengan penerapan opinion representation berbasis Bahasa Indonesia pada kasus review e-commerce. Peningkatan klasifikasi dengan memperhatikan semantik kata dengan menerapkan n-gram. Opini hasil klasifikasi menghasilkan kelas positif, netral, dan negatif. Klasifikasi opini akan dibandingkan dengan klasifikasi rating untuk mengetahui tingkat keakuratan. Hasil dari evaluasi diperoleh akurasi sebesar 78%. Terjadi peningkatan akurasi sebesar 2% dibanding dengan ekstraksi opini tanpa adanya proses opinion representation dan n-gram

PERENCANAAN DAN PERANCANGAN PERPUSTAKAAN UMUM YANG SESUAI DENGAN GAYA HIDUP URBAN DI SURABAYA

Membaca merupakan salah satu cara untuk mendapatkan informasi dari sesuatu yang tertulis. Namun sangat disayangkan karena menurut jurnal nasional, yang terbit pada Jumat 27 September 2013, bahwa budaya baca masyarakat di Indonasia masih terbilang rendah. UNESCO mencatat bahwa pada 2012 indeks minat membaca Indonesia baru mencapai 0,001. Artinya, hanya 1 dari setiap 1.000 orang yang mempunyai minat baca di Indonesia. Masyarakat kita lebih terbiasa untuk mendengar, berbicara dan bertanya daripada membaca. Pengunjung Perpustakaan Nasional dan Perpustakaan Daerah di seluruh Indonesia sendiri relatif rendah dan diantaranya hanya ada 10% hingga 20% yang meminjam buku. Salah satu faktor yang sangat lekat dengan kita sekarang ini ialah semakin berkembangnya teknologi dan perubahan gaya hidup masyarakat sekarang, dimana masyarakat dimanjakan dengan mudahnya mengakses informasi dengan adanya gadget ditambah dengan jaringan internet. Di samping itu, media elektronik yang ada kini menawarkan berbagai hiburan yang lebih menarik perhatian dan waktu namun tidak semuanya bermutu. Faktor utamanya ialah perpustakaan di Indonesia cenderung konventional, sedangkan UU No. 43 Tahun 2007 pasal 3 menyatakan bahwa sudah seharusnya sebuah perpustakaan memiliki fungsi rekreasi untuk meningkatkan kecerdasan dan keberdayaan bangsa. Maka dari itu perlu adanya terobosan desain yang memenuhi fungsi perpustakaan seharusnya dan sesuai dengan gaya hidup masyarakat sekarang ini sehingga meningkatkan minat baca serta minat berkunjung. Melalui analisa data yang dengan metode deskriptif naratif, dimana terdapat 3 alur yaitu reduksi data, penyajian data dan penarikan kesimpulan/verifikasi yang merujuk pada tujuan yang kemudian menjadi dasar munculnya tema Urban Lifestyle dan konsep Urban Lifestyle in Urban Style. Urban Lifestyle yang dimaksud berkaitan dengan konsumsi ruangruang baru yang juga berarti aktifitas-aktifitas baru. Maka dari itu dapat dikatakan bahwa poin penting untuk perpustakaan berkonsep Urban Lifestyle ialah mengakomodasi berbagai aktifitas. Dengan demikian muncullah desain perpustakaan yang beracuan sebagai mixed use building

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN MILIK NEGARA (BUMN) DENGAN PERUSAHAAN MILIK SWASTA: Studi kasus pada perusahaan sub sektor semen yang terdaftar di BEI

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan antara perusahaan semen milik negara (BUMN) dengan perusahaan milik swasta. Populasi yang digunakan adalah perusahaan semen yang terdaftar di BEI dari tahun 2013-2015. Adapun teknik sampel yang digunakan adalah Purposive Sampling. Sedangkan sampel yang digunakan sebanyak empat perusahaan yang terdiri dari dua perusahaan milik negara (BUMN) dan dua perusahaan milik swasta. Metode penelitian yang digunakan adalah metode deskriptif komparatif dengan pendekatan kuantitatif. Uji hipotesis yang digunakan adalah teknik uji beda yaitu t-test independent two sample setelah sebelumnya dilakukan uji normalitas. Hasil penelitian menunjukan tidak terdapat perbedaan kinerja keuangan pada perusahaan semen milik negara (BUMN) dengan perusahaan swasta dalam rasio ROE, ROI, CsR, CrR, CP, ATO, dan TETA, tetapi terdapat perbedaan kinerja keuangan pada perusahaan semen milik negara (BUMN) dengan perusahaan milik swasta yaitu dalam rasio ITO. Hasil penelitian juga menunjukan bahwa kinerja keuangan perusahan semen milik negara (BUMN) lebih baik dibandingkan perusahaan semen milik swasta. Kata Kunci: Kinerja Keuangan, t-test independent two sample. This study aims to determine the differences between the financial performance of state-owned cement companies and private-owned cement companies. The population of this study was cement companies that are listed on the Stock Exchange from year 2013 to 2015. This study employed purposive sampling technique with total four companies; two state-owned companies and two private-owned companies. This study employed a descriptive comparative method with quantitative approach. T-test independent two sample was used to test the hyphothesis. The results of the study showed that there are no differences between the financial performance of state-owned cement companies and private-owned cement companies in terms of ROE, ROI, CsR, CrR, CP, ATO, and TETA but there is difference between the financial performance of state-owned cement companies and private-owned cement companies in terms of ITO. The results of the study also indicate that the the financial performance of state-owned company is better than private-owned companies. Keywords: Financial Performance, t-test independent two sampl

THE OCCURRENCE OF INSECTS, FUNGI AND ORGANOLEPTIC CHARACTERISTICS IN STORED COFFEE BEANS IN LAMPUNG

A survey on postharvest handling and technology processing of coffee beans at farmer, trader and exporter levels was conducted in West Lampung and Tanggamus regencies of Lampung province during harvest time (July 1998). Interviews and sampling of coffee beans were carried out during the survey. The number of respondents at farmer, trader and exporter  levels was 22, 20 and 4, respectively, while the number of samples collected from each level was 20. All samples were analyzed for moisture content, physical quality, insect and fungal infestation, reducing sugar content, and coffee cupping. The results of the interviews indicated that postharvest handling and technology processing became better from farmers to exporters. Moisture contents of coffee beans collected from farmers and traders were higher than the tolerable limit recommended by SNI (13%). Physical quality of coffee beans collected from exporters was higher than that collected from farmers and traders. Insects were found on coffee beans collected from farmers, traders and exporters, but the number of species and the percentage of samples infested by insects from each level were relatively low. The predominant species was Liposcelis entomophila. The number of fungal species on coffee beans collected from farmers was higher than  that collected from traders and exporters. The predominant species at the three levels was Aspergillus niger, but the lowest percentage of beans infected by this fungus was found on coffee beans collected from exporters. The lowest percentage of samples infected by all fungi was also found on coffee beans collected from exporters. Reducing sugar content of coffee beans collected from exporters was lower than that from farmers and traders. Aroma and flavor values tended to increase from farmers through traders to exporters, while the body decreased. Some off-flavors (i.e. earthy, mouldy, fermented and woody) were encountered in a few coffee samples from farmers as well as from traders. There was no off-flavor encountered in the coffee samples from exporters. Key words:    Stored products pests/Postharvest handling/Technology processing/Moisture content Physical quality/Insect/Fungi/Reducing sugars/Coffee cupping/Coffee/ Lampung

STORED COCOA BEANS QUALITY AFFECTED BY FERMENTATION AND EPHESTIA CAUTELLA WALKER (LEPIDOPTERA: PHYCITIDAE) INFESTATION

The effects of fermentation on Ephestia cautella population and cocoa beans quality in terms of moisture content, fungal population, the percentage of insect-damaged and mouldy beans, lipid and free fatty acid contents during storage were investigated together with the effects of £. cautella infestation on the quality of stored cocoa beans and weight loss. Fermented and unfermented cocoa beans with initial moisture contents of 7 or 9% were placed in ventilated plastic jars (Ikg/jar) and stored for 6 months under room conditions. Seven larvae of £. cautella instar IV (2 males and 5 females) were introduced in each jar at the beginning of storage. Untreated jars contained only cocoa beans. Population of £. cautella on fermented cocoa beans with either initial moisture content of 7 or 9% was lower than that on unfermented beans during storage. The population either on fermented or unfermented cocoa beans with initial moisture content of 7% was lower than that of 9%, and the population of all treatments increased during storage. Moisture content of all treatments either on cocoa beans with initial moisture contents of 7 or 9% had the same pattern. The percentage of insect-damaged beans on fermented cocoa beans was lower than that on unfermented cocoa beans after 5 to 6 months of storage. The damaged beans on fermented cocoa after 6 months of storage was not different than on unfermented beans after 4 months of storage. The weight loss either on fermented or unfermented cocoa beans with initial moisture content of 9% was higher than that with initial moisture content of 7%. The weight loss on fermented cocoa beans either with moisture content of 7 or 9% was lower than that on unfermented beans during storage. The weight loss either on fermented or unfermented cocoa beans increased during storage. The percentage of mouldy beans on cocoa infested with £. cautella tended to increase during storage, while on beans not infested with the insect it fluctuated during storage. The highest percentage of mouldy beans was on unfermented and infested cocoa beans. Twenty-one fungal species were isolated from all treatments of cocoa beans during storage. The total fungal population on fermented and unfermented beans had the same pattern. The population on fermented cocoa beans was lower than that on unfermented beans. Total l ipid content on fermented cocoa beans either infested or not with £. cautella having initial moisture content of 7 or 9%, was lower than that of unfermented beans. The content either on fermented or unfermented cocoa beans and either infested or not decreased during storage. Free fatty acid content on cocoa beans infested with £.  cautella was higher and significantly different than that on not infested. The content for both types increased during storage. Key Words :   Cocoa beans / Fermentation / Ephestia cautella I Moisture content / Fungal population / Insect-damaged beans / Mouldy beans / Lipid / Free fatty acid

Serangan Tribolium castaneum pada Beras di Penyimpanan dan Pengaruhnya terhadap Serangan Cendawan dan Susut Bobot

Tribolium castaneum is an important insect pest of stored milled rice in Indonesia. The effect of T. castaneum on fungal infection of stored milled rice was investigated together with moisture content and weight loss. Milled rice were placed in glass jars (250 g/jar) and infested with 5, 10, and 20 pairs of T. castaneum. As control, the jars contained only milled rice. Three replications were made for each treatment (including the control). The jars were stored in storage room for 1, 2, and 3 months. Moisture contents (based on wet weight) of milled rice were determined using the oven method. Fungi were isolated and enumerated using dilution plating, followed by pour plate method on Dichloran 18% Glycerol Agar (DG18). Weight loss (based on dry weight) was determined after 3 months of storage.The results showed, that the population of adult T. castaneum increased with the increase in the number of pairs of infested T. castaneum and storage duration. The moisture contents of milled rice were relatively constant during storage. It was assumed, that the moisture contents were more influenced by the environmental conditions rather than the occurrence of T. castaneum. Nineteen fungal species were isolated Aspergillus flavus and Penicillium citrinum were the dominant fungal species. Total fungal population decreased after 2 and 3 months of storage, with the increase in the number of pairs of infested T. castaneum. Weight loss increased with the increase in the number of pairs of infested T. castaneum. Based on weight loss of milled rice, the best storage duration was found when the number of pairs of T. castaneum was five pairs, the duration of storage was 1, 2 or 3 months of storage