PENGUKURAN KINERJA KEUANGAN BERDASARKAN LAPORAN ARUS KAS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA KABUPATEN ENDE TAHUN 2017 - 2019

The purpose of this study is to examine and analyze the financial performance of cooperatives in the Ende regency of Indonesia from 2017 to 2019. This study is descriptive in nature. Documentation and interviews were utilized to obtain data. Cash flow ratio analysis was used in the data analysis, which included the following cash flow ratios: operating cash flow ratio, fund flow coverage ratio, cash to interest coverage ratio, cash coverage ratio to current liabilities, capital expenditure ratio, total debt ratio, cash flow coverage ratio, and free net cash flow ratio. The findings of this study show that the financial performance of cooperatives Pegawai Republik Indonesia, Ende Regency in the years 2017 – 2019 was generally poor because of the eight cash flow ratios used, only two of which meet the standards above one, namely cahs to interest coverage ratio and free net cash flow ratio, while the other six are below standard one, namely operating cash flow ratio, fund flow coverage ratio, cash coverage ratio to current liabilities, capital adequacy ratio, capital adequacy Cooperative management has been unable to control the flow of cards and must enhance cash inflows while decreasing cash outflows

PRODUKSI BIOGAS DARI BIOMASSA KOTORAN SAPI DALAM BIODIGESTER FIX DOME DENGAN PENGENCERAN DAN PENAMBAHAN AGITASI

Indonesia, an agricultural and tropical country, has abundant natural resources that can be used as a source of bioenergy raw materials in the form of biomass, which can be exploited to deal with the scarcity of fossil energy in the future. One of the raw materials is cow manure. Beside as a source of pollution, this manure can be used as the raw material for biogas. In the research of dilution ratio optimization in laboratorial scale gas production, we use modified 20 l jerry can biodigester, then it is applied on the field in semi-pilot scale by using biodigester fix dome 9m 3 . Experiment method in laboratorial and field scales are used. The treatment is by adding dilution and agitation, while the observed variable is the gas production. For laboratorial scale data analysis, descriptive and multivariate statistics are used., whereas for field scale analysis, descriptive statistic is used. The results obtained showed that the breaking down efficiency of the material in the substrates (VS, TS, COD), the ratio of 1:3 are respectively 81.28%, 80.63%, and 80.63%. With 1:1 dilution the breaking down efficiency of VS, TS, COD are respectively 79.69%, 78.36%, and 77.20%. With 1:5 dilution, the ratio of breaking down efficiency of VS, TS, COD are respectively 50.28%, 50.64%, and 49.77%, and with 1:7 dilution the breaking down efficiency of VS, TS, COD are respectively 50.46%, 50.54%, and 49.72%. The highest biogas production at a ratio of 1:3 dilution is 1.11 per day, and the fastest biogas production ratio 1:1 is the average production of 1.03 l per day. The lowest gas production with dilution ratio of 1:5 and 1:7 are respectively 0.43 l per day and 0.37 l per day. Henceforth it is recommended for semi-pilot scale with a dilution ratio of 1:3, and 1:1 . Agitation affects significantly to the breaking down efficiency of the dissolved materials and the production of biogas. The breaking down efficiency with dilution ratio 1:3 is higher than ratio 1:1. Measurement result of COD, TS, VS for the ratio 1:3 are respectively 78.45%, 82.56%, and 82.75%. For breaking down with ratio 1:1, the efficiency of COD, TS, VS are respectively 51.64%, 65.22%, and 57.67%. The average production is 18 m 3 /day for the dilution ratio 1:3 with agitation, and 6.62 m 3 /day without agitation, while 1:1 dilution is 6.16 m 3 /day. The conclusion is that the ratio of dilution affects the breaking down efficiency of the dissolved materials in each of the parameter measured, as well as on biogas. Agitation can increase the efficiency of dissolved materials in the substrate and increase biogas production of semi-pilot scale. Key words : biodigester, biogas, dilution ratio, agitation, organic reduction efficiency

Improving Business Synergy Between PT.Krakatau Steel (Persero)Tbk and PT.Krakatau Wajatama Using Byproduct Billet Steel Plant to Increase Consolidated Profit

PT.Krakatau Wajatama is subsidiary 100% owned by PT.Krakatau Steel (Persero) Tbk, doing business in production and distribution steel reinforcing rebars. Marketed using marking “KS”, the product having strong positioning as a steel reinforcing rebars which can lowering risk the building structure damaged impacted by fire and earthquake disasters. Market area are covered jabodetabek, Banten, west jawa and parts of sumatera islands. PT.Krakatau Wajatama have no upstream of raw material production facility and having limitation in production capacity and product variances resulted. Facing with those contsraints, how PT.Krakatau Wajatama can increase its profit as well as consolidated profit for PT.Krakatau Steel (Persero) Tbk. The final project starts by conducting value chain analysis of entire flow activities in PT.Krakatau Wajatama and main activity flow in Billet Steel Plant PT.Krakatau Steel (Persero) Tbk, and PT.Delco Prima Pasific, to find out opportunity to increase profit. The analysis finds an opportunity to increase profit through improving business synergy between PT.Krakatau Steel (Persero) Tbk and PT.Krakatau Wajatama using byproduct of Billet Steel Plant PT.Krakatau Steel (Persero) Tbk. Furthermore the project is collecting primary data which are production volume and transfer price of byproduct Billet Steel Plant PT.Krakatau Steel (Persero) Tbk, join production fee in PT.Delco Prima Pasific and product selling price of PT.Krakatau Wajatama, and conducting simulation using Microsoft Excel 2007 upon every possible alternatives solution to carry out best alternative. The simulation shows that synergy sales alternative between PT.Krakatau Steel (Persero) Tbk and PT.Krakatau Wajatama is giving potential of increasing in consolidated profit with total amount Rp.861.003.983,- per month, which is the highest value compares to other alternative. Therefore the project proposed this alternative as business solution

Critical differences of clinical chemical components in blood from laboratory rabbits

The purpose of the present study was to calculate the critical difference between two analytical results for 11 clinical chemical components in the adult rabbit. The critical difference can be used to judge whether the difference between two  consecutive analytical results from the same animal is due to natural variation or not. From 25 adult rabbits, blood samples were collected once daily after a 12 hour fasting period for 5 consecutive days, and the total variance of the analytical results of each clinical chemical component was divided into the component of variance between rabbits (S2inter), the component of variance for days within rabbits (S Intra), and the component of variance for measurements (S2Anal) using nested analysis of variance. The critical difference was then calculated from 521mm and SZAnal as 0.48 pkat/l for alanine aminotransferase (ALAT), 0.20 pkat/l for aspartate aminotransferase (ASAT), 2.32 ukat/l for alkaline phosphatase (AP), 3.57 ttkat/l for amylase, 5.69 mmol/l for urea, 26 pmol/l for creatinine, 6.6 g/l for albumin, 14.0 g/l for serum proteinTOml, 2.10 mmol/l for glucose, and 0.59 mmol/l for cholesterolTotal, and 4.60 mmol/l for lactate. These critical differences may be used as guidelines to evaluate the difference between two consecutive analytical results of the above clinical chemical components. However, the analytical results should not be assessed by the critical differences alone, but should also be compared to the corresponding population based reference intervals

Analysis of Consumer Attitude Bonds with LPG Gas Purchase Decisions at PT. Mandiri Tebatkubu Village, Manna City District, South Bengkulu Regency

The purpose of the study is to determine the relationship between consumer behavior and the decision to purchase LPG gas at PT. MANDIRI Tebat Kubu Village, Manna City Sub- District, South Bengkulu Regency. The sample in this study was 80 people from Tebat Kubu Village, South Bengkulu Regency. Because all the populations in this study were sampled, the sampling method used was the slovin method. The informasi collection method used was observation and questionnaires and analyzed through validity testing, reliability testing, spearman rank correlation, and hypothesis testing. Consumer behavior with purchasing decisions has a moderate correlation because the number 0. 58 is in the interval 0. 40- 0. 588. This shows that there is a moderate correlation between consumer behavior and purchasing decisions at PT. MANDIRI Tebat Kubu Village, Manna City Sub- District, South Bengkulu Regency. The result of the hypothesis of the relationship between consumer behavior and purchasing decisions is that the t_count value is much greater than the t_table value( 6. 35>1. 66), meaning that there is a significant relationship between the purchasing decision variables and the consumer behavior variables at PT. MANDIRI in South Bengkulu

PENGARUH LOKASI DAN PHYSICAL EVIDENCE TERHADAP KEPUTUSAN PEMBELIAN (Survei Pada Konsumen Coffee Kumeli Social park Bandung)

ABSTRAK Penelitian ini dilatarbelakangi adanya penurunan penjualan Coffee Kumeli Social park Bandung. Penurunan pejualan ini menunjukkan adanya penurunan pengunjung pada Coffee Kumeli Social park Bandung sehingga dalam penelitian ini bahwa bagaimana Keputusan pembelian Pada Coffee Kumeli Social park Bandung. Penelitian ini menggunakan metode kuantitatif, data dikumpulkan dengan Teknik kuesioner. Responden dalam penelitian ini sebanyak 90 responden. Pengujian instrumen penelitian menggunakan uji validitas dan reliabilitas. Tiga hipotesis diformulasikan dan iuji menggunakan anasisis regresi linear berganda. Berdasarkan hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan antara lokasi dan physical evidence terhadap keputusan pembelian. Besarnya pengaruh antara lokasi dan physical evidence terhadap keputusan pembelian. secara simultan sebesar 66,7% dan sisanya 33,3% dipengaruhi variabel lain yang tidak diteliti. Secara parsial besarnya pengaruh lokasi terhadap keputusan pembelian sebesar 32,3% dan pengaruh physical evidence terhadap keputusan pembelian sebesar 34,4%, sehingga dapat disimpulkan bahwa physical evidence memberikan pengaruh paling besar terhadap keputusan pembelian. Kata kunci : Lokasi , Physical evidence, Keputusan pembelia

Partisipasi Masyarakat Dalam Pelaksanaan Program Penanggulangan Kemiskinan Perkotaan/Program Nasional Pemberdayaan Masyarakat Mandiri Perkotaan (P2KP/PNPM-MP) Dalam Rangka Mendukung Otonomi Daerah (St

Partisipasi masyarakat merupakan salah satu hal yang sangat penting dalam pelaksanaan program-program pembangunan di era otonomi daerah. Meskipun otonomi daerah telah dilaksanakan secara serentak di seluruh Indonesia, namun sejauh ini masih banyak persoalan-persoalan yang timbul ke permukaan. Salah satu masalah dalam pelaksanaan otonomi daerah yang pada umumnya terjadi di semua daerah di Indonesia adalah masalah kemiskinan. Masalah kemiskinan di Indonesia saat ini dirasakan cukup mendesak untuk ditangani, khususnya di wilayah perkotaan karena kemiskinan perkotaan sangat potensial menjadi sumber masalah sosial ekonomi dan sosial politik yang relatif sulit diatasi dan dapat berakibat fatal bagi masyarakat. Salah satu program Pemerintah untuk mengatasi masalah kemiskinan perkotaan dan meningkatkan kesejahteraan masyarakat adalah dengan mengeluarkan Program Penanggulangan Kemiskinan Perkotaan (P2KP). P2KP dilaksanakan sejak tahun 1999 dan yang sejak tahun 2008 telah berubah nama menjadi Program Nasional Pemberdayaan Masyarakat Mandiri Perkotaan (PNPM-MP) atau yang sering disebut P2KP/PNPM-MP. Program ini memiliki hubungan keterkaitandengan otonomi daerah karena sama-samamengedepankan prinsip demokrasi, partisipasi masyarakat, transparansi dan akuntabilitas serta desentralisasi dalam menjalankan otonomi daerah dan pelaksanaan P2KP/PNPM-MP di daerah. Penelitian ini menggunakanmetode kualitatif sedangkanjenis penelitian yang digunakan adalah penelitian deskriptif, dengan sumber data penelitian berasal dari data primer melalui informan yang menggunakan teknik wawancara dan observasi. Selain itu data sekunder yang diperoleh melalui teknik dokumentasi. Hasil dari penelitian menunjukan bahwa proses partisipasi masyarakat dalam proses perencanaan P2KP/PNPM-MP di Kelurahan Dinoyo belum berjalan baik. Partisipasi masyarakat dalam kegiatan perencanaan usulan kegiatan P2KP/PNPM-MP dan pembuatan proposal usulan kegiatan cukup rendah. Partisipasi masyarakat di Kelurahan Dinoyo ketika proses pelaksanaan P2KP/PNPM-MPdi bidang lingkungan, sosial dan ekonomi cukup berjalan baik. Masyarakat terlibat dengan melakukan kerja bakti secara gotong royong dan pengumpulan dana secara swadaya dalam pelaksanaan P2KP/PNPM-MP di bidang lingkungan. Namun dalam pelaksanaan P2KP/PNPM-MP di bidang lingkungan juga terdapat beberapa masalah dan hambatan. Partisipasi masyarakat di Kelurahan Dinoyo dalam pelaksanaan P2KP/PNPM-MP di bidang sosial cukup berjalan baik. Masyarakat terlibat dalam kegiatan pelatihan, pemberian ketrampilan, pelayanan kesehatan dan pemberian beasiswa.Sedangkan partisipasi masyarakat di Kelurahan Dinoyo di bidang ekonomi P2KP/PNPM-MP cukup berjalan baik, namun dalam pelaksanaan penggunaan dana pinjaman bergulir P2KP/PNPM-MP di bidang ekonomi banyak menyisakan masalah. Masalah dan hambatan tersebut antara lain penyalahgunaan dana untuk kegiatan konsumtif, masyarakat sering terlambat bahkan tidak mengembalikan cicilan dana pinjaman bergulir, lemahnya pengawasan dalam penggunaan dana, terbatasnya jumlah dana pinjaman bagi masyarakat, tidak adanya perubahan signifikan dalam kehidupan masyarakat setelah mendapat dana pinjaman bergulir dan timbulnya ketergantungan masyarakat pada dana pinjaman tersebut