Pengaruh Pemanfaatan Teknologi Informasi, Penerapan Sistem Akuntansi Keuangan Daerah, dan Penerapan Standar Akuntansi Pemerintahan terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada Skpd Provinsi Riau)

This research aim to analyze the impact of empirical utilization of information technology, the application of regions Financial Accounting System and application of the government accounting standards on the quality of regions financial reporting area in Riau province. Analysis method used in this research was multiple regression using SPSS Version 20. Population in this research is the all of Echelon III and IV Unit in the Riau provincial government amounting to 1063 people. Respondents of this research is some have maintained echelon III and IV in each SKPD (satuan kerja perangkat daerah) Riau Province. Echelon III and IV was chosen as respondents with the reason to look at managerial performance in the financial quality reporting area. Results of this research is the utilization of information technology, Implementation of Regions Financial Accounting System , Implementation of the Government Accounting Standards significantly positive affects the quality of the regions financial reporting that can be viewed by t> t table.Keywords: Information Technology, Accounting, Government, Quality and Reporting

Pengaruh Kualitas Audit, Debt Default, Opinion Shopping, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur (Yang Terdaftar Dibursa Efek Indonesia 2011-2015)

Responsibility of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. This is due to the demands of the shareholders to the auditor ti provide early warning about the prospect of a company as consideration before deciding on an investment decision. In this study, we attempt empirically to examine the effect of audit quality, debt default, opinion shopping, and company\u27s growth on receiving a going concern audit opinion of a compaany. Research sample amounts to 20 companies selected with purposive sampling method, with observation period of 5 years.The date used were secondary data. The data that used in this research is audited financial statements that published by manufacturing companies listed at Indonesian Stock Exchange from 2011-2015. The method of analysis used logistic regression method. The result of logistic regression using SPSS that, audit quality weren\u27t significant with going concern opinion. Variables debt default, opinion shopping, and growth of company\u27s weren\u27t significant with going concern opinion

Analisis Konsumsi Bahan Bakar Campuran Bensin Premium Dengan “Cap-tikus” Pada Sepeda Motor Suzuki Smash 110 Cc

Mixing gasoline (premium) with a "Cap-Tikus" is one solution to reduce the consumption of conventional fuels. In this study, testing was conducted on a Suzuki Smash 110 CC motorcycles made ​​in 2003 to analyze the fuel consumption for the 2.5 km mileage on gear ratio-2, 3, 4, and velocity 20, 25, 30, 35, 40 km / h with volume mixture of 15% "Cap-Tikus" and 75% gasoline. "Cap-Tikus" used is containing 65% - 90% alcohol (ethanol). Trial of using the gasoline mixed with "Cap-Tikus" is fail to start the engine. Replacing “Cap-Tikus” with “Spiritus” successfully run the engine. It is found that the consumption of the mixture fuel is reducing the consumption of gasoline. The most efficient consumption fuel obtained in the 4th gear using the fuel mixtures are 20.43; 28.64; 38.15; 40.50, and 51.20 g / hr respectively for speed 20, 25, 30, 35 and 40 km / h

Concentration of nutritional important minerals in Croatian goat and cow milk and some dairy products made of these

The concentration of the minerals (Ca, Mg and P) and trace elements (Zn, Fe) were determined in goat and cow’s dairy products. The aim of this work was to determine the concentrations of mentioned minerals and trace elements in fermented dairy products made of goat milk, as well as in East Croatia traditional White Slice goat cheese. Obtained results show that goat milk and dairy products from goat milk had higher concentration of Mg and Fe than these of cow milk. Goat milk and dairy products from goat milk also had higher concentration of P, whereas the concentration of Ca was equally in goat and cow milk. However, significantly lower concentrations of Zn in goat milk and goat milk products were determined. Levels of analyzed major and trace minerals were higher in fermented dairy products and cheeses than in liquid milk. The levels of major and trace minerals in White Slice cheese were greater than those in fermented milk products. High content of phosphorus in White Slice goat cheese than in White Slice cow cheese was determined

Fruit and vegetable juice fermentation with Bifidobacteria

Consumers are becoming more interested in healthy nutrition. To meet consumer requirements, the possibility of the fruit and vegetable juice fermentation by bifidobacteria was investigated. Sour cherry, orange, carrot, and tomato juice was fermented with five Bifidobacterium strains (from human origin and starter culture). The tested strains have grown well in orange, carrot, and tomato juices. The B. longum Bb-46 strain demonstrated the best growth activities. It was found that ratio of the produced acetic and lactic acids are dependent on the Bifidobacterium strain rather than on the fermentation medium. The most intensive inhibition was observed against the Campylobacter jejuni strain. In course of the fermentation the antioxidant capacities slightly decreased, except when the orange juice was fermented with B. lactis Bb-12 and B. longum A4.8. The obtained results may contribute to the design of a novel functional food product

Coronal heating through braiding of magnetic field lines

Cool stars like our Sun are surrounded by a million degree hot outer atmosphere, the corona. Since more than 60 years the physical nature of the processes heating the corona to temperatures well in excess of those on the stellar surface remain puzzling. Recent progress in observational techniques and numerical modeling now opens a new window to approach this problem. We present the first coronal emission line spectra synthesized from three-dimensional numerical models describing the evolution of the dynamics and energetics as well as of the magnetic field in the corona. In these models the corona is heated through motions on the stellar surface that lead to a braiding of magnetic field lines inducing currents which are finally dissipated. These forward models enable us to synthesize observed properties like (average) emission line Doppler shifts or emission measures in the outer atmosphere, which until now have not been understood theoretically, even though many suggestions have been made in the past. As our model passes these observational tests, we conclude that the flux braiding mechanism is a prime candidate for being the dominant heating process of the magnetically closed corona of the Sun and solar-like stars.Comment: 4 pages, 3 figures, submitted to Ap

ANALISIS KONSUMSI BAHAN BAKAR CAMPURAN BENSIN PREMIUM DENGAN “CAP-TIKUS†PADA SEPEDA MOTOR SUZUKI SMASH 110 CC

Mixing gasoline (premium) with a "Cap-Tikus" is one solution to reduce the consumption of conventional fuels. In this study, testing was conducted on a Suzuki Smash 110 CC motorcycles made ​​in 2003 to analyze the fuel consumption for the 2.5 km mileage on gear ratio-2, 3, 4, and velocity 20, 25, 30, 35, 40 km / h with volume mixture of 15% "Cap-Tikus" and 75% gasoline. "Cap-Tikus" used is containing 65% - 90% alcohol (ethanol). Trial of using the gasoline mixed with "Cap-Tikus" is fail to start the engine. Replacing “Cap-Tikus†with “Spiritus†successfully run the engine. It is found that the consumption of the mixture fuel is reducing the consumption of gasoline. The most efficient consumption fuel obtained in the 4th gear using the fuel mixtures are 20.43; 28.64; 38.15; 40.50, and 51.20 g / hr respectively for speed 20, 25, 30, 35 and 40 km / h. Keywords: "cap-tikus", alcohol, fuel consumption, spiritus