Pentingnya Akuntansi Keuangan Bagi Organisasi Nirlaba (Studi Kasus pada Kubca Samakta)

Sociopreneur dipercaya mampu membawa Perubahan ke arah yang lebih baik bagi masyarakat khususnya di Indonesia. Dengan misi sosial memberdayakan masyarakat, sociopreneur dapat menyediakan lapangan kerja bagi masyarakat yang pengangguran dan masyarakat bawah sehingga jumlah masyarakat miskin di Indonesia akan berkurang, dan kemandirian masyarakat semakin meningkat.Kubca Samakta adalah salah satu contoh lembaga nirlaba yang sangat kental dengan semangat sociopreneur. Kubca Samakta melakukan pemberdayaan terhadap para remaja/dewasa penyandang cacat khususnya tuna rungu, melalui program pelatihan keterampilan dan program unit produksi bagi para penyandang cacat. Kubca Samakta diharapkan dapat meningkatkan kemandirian para penyandang cacat untuk meraih kualitas hidup yang lebih baik.Sebagai lembaga nirlaba, Kubca Samakta dituntut untuk melakukan pertanggungjawaban yang memadai kepada para stakeholder, khususnya penyandang dana dan pemberi bantuan sumber daya lainnya. Salah satu bentuk laporan pertanggungjawaban adalah laporan keuangan yang disusun secara berkala dan merupakan output dari akuntansi keuangan. Penelitian ini dilaksanakan untuk membantu Kubca Samakta dan organisasi nirlaba sejenis dalam menerapkan akuntansi keuangan organisasi nirlaba sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia

Efficient Analysis for the Design Refinement of Large Multilayered Printed Reflectarrays

In this paper, we present an efficient numerical technique for the analysis of a reflectarray and its design refinement by the characterization of the “actual” influence of each radiating element when embedded in the antenna structure. The method makes use of the MLayAIM, a fast full-wave formulation suitable for the analysis of electrically large multilayered printed arrays which have one or more planar metallizations and vertical conductors. The low numerical complexity of the analysis method allows the development of a recursive procedure that, starting from the equivalent currents relevant to each cell of the reflectarray when this is immersed in the actual antenna layout, calculates the real phase-shift introduced by each radiating element and corrects its dimensions to better fit the antenna requirements

Studi Eksploratif terhadap Laporan Hasil Pemeriksaan Kabupaten/kota yang Memperoleh Opini Wajar dengan Pengecualian Menggunakan Content Analysis

According to BPK (2009), most of the audited financial statements of the Indonesia's local government have obtained qualified opinion from BPK. It is useful to explore what such accounts that make the reports qualified by BPK. This study aims to exploratory identify in order to know accounts that appear frequently as being qualified by BPK. Such knowledge would be useful for mapping the problems related to the quality of financial reporting of the local governments. Previous research on governmental financial reporting not yet addressed this necessity. Although this study does not go further to explain the reasons for the qualification, the obtained knowledge would help the local government to set policy for enhancing the quality f their financial reporting. Content analysis undertaken explores that the accounts that are frequently qualified from balanced sheet are assets especially current assets, while from the budget realization reports are expenditures especially operating expenditure. The problems inherent in the qualified accounts associated with the criteria of fairness of local government's financial statements included the incompatibility with government accounting standards in Indonesia, non-compliance with laws and regulations and weaknesses of internal control system. While the insufficiency of disclosure did not became a problem in the qualified accounts on the participant's financial statements

Civil Society, Konsep Ummah dan Masyarakat Madani

Konsep ummah, civil society dan mayarakat madani mempunyaidefinisi dan penjelasan yang cenderung mempunyai beberapa persamaan.Ketiganya mempunyai landasan yang sama yakni menekankan pada prinsipprinsiptoleransi, desentralisasi, kewarganegaraan, aktivisme dalam ruang publik,sukarela, swasembada, swadaya, otonom, dan konstitusionalisme dan sebagainya.Meskipun demikian, pemahaman dan aplikasi tentang ketiga konsep tersebut tidakbisa dikerucutkan kedalam satu pemikiran yang seragam. Civil society lebihmenginduk dari proses sejarah masyarakat Barat. Dalam hubungannya dengansejarah panjang umat Islam, pola-pola seperti yang tercermin dalam konsep civilsociety tersebut sudah dibangun oleh Rasullullah ketika di Madinah dengankonsep Ummah, yang tercatat dalam Piagam Madinah. Sementara konsepMasyarakat Madani merupakan suatu istilah untuk memudahkan dan memaknaikonsep civil society dan konsep ummah dalam konteks Islam dan Indonesia

Vector and scalar form factors for K- and D-meson semileptonic decays from twisted mass fermions with Nf = 2

We present lattice results for the form factors relevant in the K -> pion and D -> pion semileptonic decays, obtained from simulations with two flavors of dynamical twisted-mass fermions and pion masses as light as 260 MeV. For K -> pion decays we discuss the estimates of the main sources of systematic uncertainties, including the quenching of the strange quark, leading to our final result f+(0) = 0.9560 (57) (62). Combined with the latest experimental data, our value of f+(0) implies for the CKM matrix element |Vus| the value 0.2267 (5) (20) consistent with the first-row CKM unitarity. For D -> pion decays the application of Heavy Meson Chiral Perturbation Theory allows to extrapolate our results for both the scalar and the vector form factors at the physical point with quite good accuracy, obtaining a nice agreement with the experimental data. In particular at zero-momentum transfer we obtain f+(0) = 0.64 (5).Comment: 8 pages, 4 figures, 1 table, proceedings of the XXVII Int'l Symposium on Lattice Field Theory (LAT2009), July 26-31 2009, Peking University, Beijing (China

Pemodelan Status Ketahanan Pangan Di Provinsi Jawa Timur Dengan Pendekatan Metode Regresi Probit Biner

Pangan merupakan kebutuhan dasar manusia yang harus dipenuhi dan pemenuhannya merupakan hak asasi manusia yang telah dijamin dalam UU RI guna mewujudkan sumber daya manusia yang berkualitas. Ketahanan pangan merupakan salah satu prioritas utama dalam pembangunan nasional. Suatu wilayah dapat mencapai ketahanan pangan apabila mampu mencapai tiga dimensi, yaitu keterjangkauan, ketersediaan, serta pemanfaatan pangan. Pada peta ketahanan dan kerentanan pangan nasional, kabupaten-kabupaten di Jawa Timur masuk dalam dua kategori, yaitu ketahanan pangan sedang dan relatif tahan pangan. Tujuan dari penelitian ini adalah mendeskripsikan karakteristik status ketahanan pangan, memodelkan faktor-faktor yang diduga mempengaruhi ketahanan pangan di Jawa Timur menggunakan metode regresi probit biner, dan membandingkan hasil prediksi model dengan klasifikasi status ketahanan pangan aktual. Data sekunder yang digunakan mengenai variabel yang diduga mempengaruhi ketahanan pangan, yaitu rasio konsumsi normatif per kapita terhadap ketersediaan bersih serealia, persentase penduduk dibawah garis kemiskinan, persentase desa dengan akses penghubung kurang memadai, persentase rumah tangga tanpa akses listrik, persentase perempuan buta huruf, persentase rumah tangga tanpa akses ke air bersih, persentase desa dengan jarak lebih dari 5 Km dari fasilitas kesehatan, persentase Balita pendek, dan angka harapan hidup pada 29 kabupaten di Jawa Timur tahun 2014. Berdasarkan analisis data dan pembahasan menggunakan metode regresi probit biner dapat diketahui bahwa faktor-faktor yang mempengaruhi ketahanan pangan adalah persentase rumah tangga tanpa akses ke air bersih dan angka harapan hidup. Diperoleh ketepatan klasifikasi sebesar 93,103 persen dan nilai Pseudo R2 McFadden sebesar 74,6 persen. Kabupaten yang masuk dalam ketahanan pangan sedang mayoritas berada di Provinsi Jawa Timur bagian timur

Attenuating surface gravity waves with mechanical metamaterials

4noMetamaterials and photonic/phononic crystals have been successfully developed in recent years to achieve advanced wave manipulation and control, both in electromagnetism and mechanics. However, the underlying concepts are yet to be fully applied to the field of fluid dynamics and water waves. Here, we present an example of the interaction of surface gravity waves with a mechanical metamaterial, i.e., periodic underwater oscillating resonators. In particular, we study a device composed of an array of periodic submerged harmonic oscillators whose objective is to absorb wave energy and dissipate it inside the fluid in the form of heat. The study is performed using a state-of-the-art direct numerical simulation of the Navier-Stokes equation in its two-dimensional form with free boundary and moving bodies. We use a volume of fluid interface technique for tracking the surface and an immersed boundary method for the fluid-structure interaction. We first study the interaction of a monochromatic wave with a single oscillator and then add up to four resonators coupled only fluid-mechanically. We study the efficiency of the device in terms of the total energy dissipation and find that by adding resonators, the dissipation increases in a nontrivial way. As expected, a large energy attenuation is achieved when the wave and resonators are characterized by similar frequencies. As the number of resonators is increased, the range of attenuated frequencies also increases. The concept and results presented herein are of relevance for coastal protection applications.openpartially_openembargoed_20220426De Vita F.; De Lillo F.; Bosia F.; Onorato M.De Vita, F.; De Lillo, F.; Bosia, F.; Onorato, M

Maintenance bevacizumab beyond first-line paclitaxel plus bevacizumab in patients with Her2-negative hormone receptor-positive metastatic breast cancer. Efficacy in combination with hormonal therapy

Background: Data on efficacy of bevacizumab (B) beyond first-line taxane -including regimen (BT) as first-line treatment are lacking. Although preclinical results that anti-angiogenic agents combined with hormonal therapy (HT) could be active, no clinical data exist about combination of maintenance Bevacizumab (mBev) with HT.Methods: Thirty-five patients who experienced a response after first-line BT, were given mBev at the dose of 15 mg/kg every 3 weeks. Among 30 pts with hormonal receptor-positive metastatic breast cancer (MBC), 20 (66.6%) received HT with mBev (mHTBev). Objective of the study was the outcome and safety of mBev and in two groups of patients receiving HT or not.Results: Complete response and partial response was achieved/maintained in 4 (11.4%) and 13 (37.1%) patients, respectively (overall response rate: 48.5%). Clinical benefit was obtained on 23 patients (65.7%). Median of mBev PFS and clinical benefit were 6.8 months (95% CI: 0.8-12.7) and 17.1 months (95% CI :12.2-21.9), respectively. Median PFS of patients who received mHTBev was longer than mBev without HT (13 months and 4.1 months, respectively, p = 0.05). The most common severe toxicities were proteinuria (11.4%) and hypertension (8.5%). No additional toxicity was observed with HTBev.Conclusion: Maintenance bevacizumab with or without anti-hormonal therapy in patients with hormone receptor positive breast cancer is tolerable and associated with long-term clinical outcome; these results encourage the strategy of prolonging bevacizumab until progression in combination with anti-hormonal agents