Why Should MSMEs Adopt Accounting Application with Cloud Computing? The Reality of MSMEs in Depok, West Java

The disclosure published in firms’ annual report is a very important factor for stakeholders in the capital market. The quality and quantity of information are different between different firms. The objective of this research is to investigate whether the firm’s characteristic determines the level of disclosures of financial measures and to study whether financial measures information have value relevance to the investor. Using a sample of 100 manufacturing firms in 2015 and applying panel data analysis, this study reports that the firm’s characteristics such as size, age, regulated company, product life cycle and leverage have significant effect on the disclosure level of financial measures. This research’s result also shows that financial measures have value relevance to investor. The higher the disclosure of financial measures, the stronger the effect on the earnings–return relationship (measured by earnings response coefficient, ERC), implying that the informativeness of earnings and financial measures disclosure are complementary to each other.     Keywords: disclosure, financial measures, investor analysis, value relevance, earning response coefficien

Analisis Miskonsepsi Materi Sistem Gerak Manusia Pada Siswa Kelas XI Mia Menggunakan Tes Diagnostik Three-tier Multiple Choice

Penelitian ini bertujuan untuk menganalisis miskonsepsi pada materi sistem gerak manusia pada kelas XI MIA menggunakan tes diagnostik three-tier multiple choice. Pengembangan soal ini dilakukan di Jurusan Biologi Fakultas MIPA Universitas Negeri Surabaya. Penelitian ini merupakan penenlitian pengembangan yang mengacu pada mosel pengembangan ADDIE (Analysis-Design-Develop-Implement-Evaluate). Uji coba terbatas dilakukan di SMA Negeri 1 Gondang. Data yang diperoleh dianalisis secara deskriptif kuantitatif. Siswa kelas XI dari SMAN 1 Gondang memiliki miskonsepsi rata-rata sebesar 23,04%, meliputi 4 topik submateri sistem gerak manusia diantaranya topik sendi sebesar 41,43%, kelainan dan kesehatan sistem gerak sebesar 38,75%, otot sebesar 19,17% dan tulang sebesar 13,89%. Miskonsepsi siswa dapat diselesaikan dengan cara Bridging Analogy (analogi penghubung), percobaan atau pengalaman lapangan, dan POE (predict, observe, dan explain) sesuai karakteristik konsepnya.Miskonsepsi paling banyak terjadi pada topik sendi. Kata kunci: tes diagnostik three-tier mutiple choice, miskonsepsi, sistem gerak manusia

Faktor Risiko yang Berhubungan dengan Kejadian Konjungtivitis pada Pekerja Pengelasan di Kecamatan Cilacap Tengah Kabupaten Cilacap

Conjunctivitis photoelectric was an inflammation of the conjunctiva caused by ultraviolet rays. Ultraviolet rays was a by-product of the welding process. Cilacap district had many small informal industries of trellis manufacture which had welding processes.Based on the survey held in July 2012, there were 80.6% of respondents experienced red eyes, eyes pain, eyes feel hot, like there was sand in the eyes, and watery eyes which were symptoms of conjunctivitis excess after work. The purpose of this research was to analyze the risk factors related to the photoelectric conjunctivitis on welding workers. This research was a kind of quantitative and explanatory research used cross-sectional. The samples were 28 workers, it was taken by using total sampling method. Eyes examinations for each respondent carried out by nurses. The results showed that there was a correlation between the working period, length of exposure and knowledge with the incidence of conjunctivitis photoelectric with p-value 0013, 0024 and 0037 and there was no correlation between age, education, type of welding, the use of PPE with conjunctivitis photoelectric with p-value 0225 , 0247, 0869 and 0354. Working period and knowledge were not risk factors of photoelectric conjunctivitis. Meanwhile duration of exposure was a risk factor of photoelectric conjunctivitis. Workers with length of exposure more than 4 hours had 2.667 greater risk of affected conjunctivitis photoelectric than workers with length of exposure ¤ 4 hours

Analisis Yuridis Gugatan Cerai pada Putusan Nomor 1106/pdt.g/2011/pa.mlg Tentang Alasan Suami Seorang “Waria” Sehingga Menyebabkan Cekcok Terus-menerus (Onheelbare Tweespalt)

Artikel ilmiah ini berisi pembahasan tentang analisis gugatan cerai yang diajukan pihak istri dengan alasan suami seorang “waria” yang menyebabkan cekcok terus-menerus (Onheelbare Tweespalt) menurut hukum perceraian di Indonesia serta dasar dan pertimbangan Majelis Hakim dalam mengabulkan gugatan cerai tersebut. Berdasarkan Peraturan Pemerintah No. 9 Tahun 1975 dan Kompilasi Hukum Islam tentang alasan-alasan untuk melakukan perceraian sudah diatur, namun alasan perceraian karena suami seorang “waria” tidak ada rumusan yang jelas. Dengan demikian peranan Majelis Hakim sangat dibutuhkan untuk mempertimbangkan alasan perceraian dengan alasan tersebut. Karya ilmiah hukum ini menggunakan metode yuridis normatif dengan melakukan pendekatan Perundang-undangan dan pendekatan kasus serta pendekatan konseptual. Jenis dan sumber bahan hukum primer dan sekunder yang diperoleh penulis selanjutnya dianalisis menggunakan metode interpretasi gramatikal yaitu pandangan hakim tentang batasan yang dimaksud waria dalam perkara tersebut, serta pertimbangan hakim memutus perkara tersebut

Filter Air dengan Metode Elektrolisa

Air adalah materi esensial di dalam kehidupan. Air sangat diperlukan sebagai pelarut dan proses biokimia di dalam tubuh, air juga digunakan untuk menunjang kegiatan kehidupan manusia, namun jika air tercemar dan banyak mengandung zat kimia berbahaya dan melebihi batas ambang batas, maka air harus difilterkan. Salah satu filterisasi air dapat dilakukan dengan metode elektrolisa. Pengujian dilakukan dengan cara mengamati secara langsung dan secara elektris, mengamati secara langsung yaitu dengan melakukan pengamatan terhadap cepatnya proses reaksi elektrolisa (reaksi reduksi dan reaksi oksidasi) dalam menghasilkan partikel-partikel endapan (flok) dengan menggunakan panjang logam elektroda, diameter logam elektroda, jarak antar logam elektroda dan tegangan input yang berbeda. Pengujian secara elektris yaitu dengan melakukan pengukuran daya yang digunakan alat ini dalam proses elektrolisa. Dengan filterisasi menggunakan proses elektrolisa, persentase penurunan kadar Fe (besi) dari sumber air sumur di Dusun Kilung RT/RW 04/02 Kranggan Galur, Kulonprogo, Yogyakarta adalah 92,59 % sedangkan untuk persentase penurunan kadar Mn (mangan) adalah 94 %. Persentase penurunan kadar Fe (besi) dengan filterisasi menggunakan proses elektrolisa terlihat lebih besar dibandingkan persentase penurunan kadar Fe (besi) dengan filterisasi tanpa menggunakan proses elektrolisa ( 92,59 % > 85,18 % ) serta persentase penurunan kadar Mn (mangan) dengan filterisasi menggunakan proses elektrolisa juga terlihat lebih besar dibandingkan persentase penurunan kadar Mn (mangan) dengan filterisasi tanpa menggunakan proses elektrolisa ( 94 % > 40 % )

Model Pembelajaran Experiential Kolb dengan Visualisasi Virtual untuk Meningkatkan Pemahaman Konsep pada Mata Kuliah Fisika Dasar Listrik (Studi Kasus: Teknik Informatika Universitas Majalengka)

Based on the results of a case study that researchers do at one Colleges in Majalengka, obtained test student understanding of concepts in basic physics course with an average rating of 5.5. Thus it can be said that the students understanding of the concept is still relatively low. This is because the lecturers teaching model applied. The learning model used is the conventional learning models, so that students tend to be passive. Consequently, understanding the concept of low student. For that, we need appropriate learning models. Kolb experiential model of the virtual visualization of one of the appropriate alternative, because the students are actively and creatively build knowledge. The purpose of this study was to determine an improved understanding of the concept after application of Kolb\u27s model of experiential virtual visualization. The study design pretest-posttest control group design, engineering informatics IIA, half as experiental class

Motivasi dan Proses Penciptaan Tari Anak di Sanggar Tari Kembang Sore

The research was aimed to describe the form of presentation, to learn the motivation of children dance creator behind his works with animal theme, and to explore the dance creation processes produced by Kembang Sore Dance Gallery (STKS). The research performed at Yogyakarta on May-October 2007 in qualitative approach. Subject of the research: dance creator produced by STKS, dance instructor, dance wardrobe crew produced by SKTS, STKS members. Data was obtained technically by: observation, documentation study, and deep interview. The results show: Dance works produced by SKTS with animal theme was originated from idea expanding from the imagination of the creator to give the education about animal world to the early children, elementary school, and junior high school. On the other hand, to fulfill dance teachers request joined in children dance training to give teaching materials about animal worlds to the early children, elementary school, and junior high school. The dance work was categorized into new creation dance form. Creation process used creative process includes some steps they are, investigation exploration directly to the observation object, make improvisation trying possible movements can be expressed suitable with the movement characteristics of early children, elementary school, and junior high school. Sorting evaluation of the movements has been found was adapted with dance theme. Movement sequences created by STKS consisted of 3 components, namely a beginning movement that the moving sequences was improved in intermediate level, sitting movement that the moving sequences was performed in sitting (low level), and the movement after sitting that the moving sequences was performed in intermediate level. All of the components were combined into the harmonic unity, with the repeat of movement, rhythm, realized to give the variation and clarity of design from was shaped of several moving position. The movement dynamics consistent with the tap/accentuation of the accompanied music was arranged and using kendang directly drummed by Untung Mulyono. Person who listen the voice of tabuhan accompanied the dance at a glance will realize the East Java taste. The dynamics of the dancing movement united with the kendang dynamics was drummed by the creator, gives the dynamics and rhythmic tastes. Every dance movements he was created always followed by the kendang code, intended to easy in learn it. Dance wardrobe designed by Siwi and Reki in considering doesn't disturb the movement, and the choice in bright color of wardrobe was liked by children

Konservasi Koleksi Plasma Nutfah Ubi Jalar

Konservasi koleksi plasma nutfah ubijalar (Konservasi koleksi plasma nutfah ubijalar Ipomoea batatas (L.) Lam) perlu dilakukan untuk menghindari terjadinya erosi genetic dan menjaga kelestarian sumberdaya genetik tanaman. Keragaman genetik diperlukan oleh pemulia tanaman dalam perakitan varietas unggul baru. Jenis aksesi dalam koleksi beragam, terdiri dari: varietas unggul lama hingga yang terbaru, varietas lokal dari berbagai daerah di Indonesia, varietas/klon introduksi dari luar negeri, mutan dan klon-klon harapan. Konservasi dilakukan dengan cara memeliharasejumlah tanaman hidup di lapang, pada suatu hamparan lahan yang dibentuk guludan-guludan dan di dalam pot-pot beton yang diisi dengan media campuran tanah dan pupuk kandang. Pemeliharaan tanaman dilakukan secara intensif. Beberapa permasalahan dalam konservasi tanaman di lapang adalah cekaman biotik seperti kekeringan dan genangan serta dan cekaman abiotik yaitu kutu kebul, penyakit virus ubijalar, hama boleng dan hama tungau puru. Pada tahun 2009 tanaman koleksi berjumlah 402 aksesi, namun hingga musim hujan 2011/2012 jumlah tersebut berkurang menjadi 274 aksesi karena kematian tanaman akibat cekaman-cekaman tersebut di atas. Alternatif cara konservasi lainnya yang dapat diterapkan adalah menyimpan kultur jaringan atau menyimpan biji dari persilangan terbuka. Kontribusi plasma nutfah dalam pemuliaantanaman adalah sebagai cadangan varietas dan sebagai bahan perbaikan varietas. Sebelum dimanfaatkan sebagai tetua donor, keunggulan suatu aksesi diuji melalui tahapan evaluasi, baik terhadap kualitas umbi maupun sifat toleransi/ketahanan tanaman terhadap cekaman biotik dan abiotik. Kontribusi plasma nutfah untuk mendukung kegiatan pemuliaan tanaman adalah dihasilkannya 19 varietas unggul ubijalar yang sudah dilepas sejak tahun 1977 hingga 2009