ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN KOPERASI PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) DI KABUPATEN BOYOLALI

Tujuan penelitian ini adalah untuk mengetahui informasi yang jelas dan lengkap bekenaan dengan penerapan PSAK No. 27 pada KPRI di Boyolali, sehingga dengan informasi yang didapat tesebut data diketahui apakah penerapan dalam menyusun laporan keuangan pada KPRI di Boyolali telah sesuai dengan PSAK No.27. Penelitian ini menggunakan metode purposive sampling, dengan populasi samplingnya adalah KPRI di Boyolali, sedangkan populasi sasarannya adalah Bendahara I yang betanggungjawab membuat laporan keuangan. Jumlah seluruh populasi yang sesuai dengan criteria adalah 62 KPRI, sedangkan yang diambil sebanyak 21 KPRI. Bedasarkan evaluasi menyeluruh tehadap Standar Akutansi Keuangan koperasi maka diperoleh kesimpulan bahwa penerapan Standar Akutansi Keuangan koperasi N pada KPRI di Boyolali, adalah dengan rata-rata 76,32% pada posisi 63%-85%.Hal ini berarti penerapan Standar Akutansi Keuangan koperasi No. 27 di Klaten terletak pada kategori sedang

Membandingkan Kinerja Mesin Bensin Dua Langkah Satu Silinder pada Sepeda Motor Menggunakan Variasi Campuran Bahan Bakar Minyak Hasil Proses Pirolisis Sampah Plastik dan Premium dengan Premium Murni

This research was aimed to know the performance of engine using variation of plastic waste pyrolysis and premium process result-gasoline fuel mix and pure premium and comparing with pure premium. The fuel mix variation used consisted of 20% plastic waste pyrolysis process result oil, 80% premium and 49%plastic waste pyrolysis process result oil, 60%premium. The research procedures included firstly the tested engine given pure premium fuel and the engine was run for 2-3 minutes by installing a transmission gear in 4th position, then rotation, torsion, power and specific fuel consumption was measured. Furthermore, the engine was stopped and the fuel was substituted with varied plastic waste pyrolysis process result oil mix, the engine was re-run. The measurement rotations, torsion, power and specific fuel construction was conducted by the same way with pure premium fuel testing. Out of test results for the same rotation of 5000-8000 engine RPM using fuel mix of 20% plastic waste pyrolysis process result oil the average power was 10.04 HP, average torsion of 11.10 Nm, specific fuel consumption of 0.100 kg/hour HP and engine using fuel mix of 40% plastic waste pyrolysis process result oil the average power was 9.7 HP, average torsion of 10.82 NM, specific fuel consumption o f 0.068 kg/hour HP. While using pure premium the average power was 9.8 HP, average torsion of 10.94 Nm, specific fuel consumption was 0.103 kg/hour HP. If compared, so that engine performance using fuel mix of 40% plastic waste pyrolysis process result oil and 60% premium almost approached engine performance using pure premium fuel and actually 20% fuel mix of plastic waste pyrolysis process result oil and 80% premium was better

Penggunaan Water Heating pada Mesin Pengkondisian Udara sebagai Alat Pengendali Kelembaban Udara di dalam Ruang Operasi di Rumah Sakit

This research was aimed to observe the performance of water heating as an air moisture controller device in a hospital surgery room. The way the research was outside air in 27 degrees until 30 degrees celcius and moisture of 60 until 70 percent made suitable with requirement conditions determined for surgery room in the hospital i.e. 19 until 24 degrees celcius and moisture of 45 until 60 percent. To make that condition, the surgery room was equipped with air conditioner machine and water heating as an air moisture controller device. Hot water was circulated in water heating and air moisture was measured by a hygrometer. Out of this research it obtained: measuring moisture value higher than theoretic moisture value. Calorie volume in water heating increased with water volume that was constant so that water heating could control air moisture. There was a suitability in an air moisture ratio and calorie volume in water heating so that air moisture in surgery room could be measured as requirements

Upaya Bursa Kerja Khusus (BKK) SMK Negeri 2 Terbanggi Besar Lampung Tengah dalam menghadapi Hambatan pada Pemantapan Karier

Penelitian ini bertujuan untuk mengetahui upaya Bursa Kerja Khusus (BKK) SMK Negeri 2 Terbanggi Besar Lampung Tengah Menghadapi Hambatan pada Pemantapan Karier Peserta Didik Kelas XII. Dalam penelitian ini menggunakan penelitian kualitatif. Subjek data adalah pengurus Bursa Kerja Khusus (BKK), guru bimbingan dan konseling, peserta didik dan alumni. Data yang diperoleh peneliti melalui wawancara secara langsung dan observasi dengan menggunakan pedoman wawancara dan pedoman observasi. Analisa data menggunakan model Miles yaitu dengan mengumpulkan data, reduksi data, menyajikan data dan menarik kesimpulan. Pengujian keabsahan dapat dilakukan dengan cara perpanjangan keikutsertaan, triangulasi sumber data dan triangulasi metodologi (observasi dan wawancara). Kesimpulan dalam penelitian ini adalah hambatan Bursa Kerja Khusus (BKK) terdiri atas hambatan internal (1) sumber daya manusia (SDM), aloksi dana, sarana dan prasarana dan kinerja pengurus Bursa Kerja Khusus (BKK). Hambatan eksternal terdiri atas pelaksanaan tracer study, program layanan karier. (3) Upaya yang dilakukan Bursa Kerja Khusus (BKK) dalam menghadapi hambatan terdiri atas memaksimalkan sumber daya manusia (SDM) dan penambahan tenaga terampil, efisiensi dan pengajuan dana, memaksimalkan dan membuat pengajuan sarana dan prasarana serta membuat jadwal layanan karier untuk peserta didik kelas X, XI dan XII

Potential of Electric Energy from Waste in Kaliurang Tourism Area, Sleman, Special Region of Yogyakarta

Kaliurang Tourism Area, located in Sleman Regency, is a very famous tourist area in Yogyakarta. The minimum number of visitors in one month is 35,742 people. A large number of visitors have the potential to produce waste, especially organic waste. Organic waste is often processed into energy sources, especially electricity. This study aims to determine the magnitude of the potential electrical energy generated from organic waste in the Kaliurang Tourism Area using the gasification process. Waste generated from visitors, especially organic waste and paper waste, is processed into charcoal. The charcoal produced is used as a feed for the gasification process. Synthetic gas produced from the gasification process is used as generator fuel. The calculation results show that the average garbage in the Kaliurang Tourism Area is 119.14 kgs per day. The processed waste is 66.9% or 79.7 kgs organic waste and 9.5% or 11.32 kgs of paper waste. Waste is processed into charcoal at 8.46 kg per day. Based on calculations obtained, the potential of the electric energy produced is 51.02 kWh. At the same time, the magnitude of the potential electrical energy produced is 0.23 kW

ANALYSIS, DESIGN AND DEVELOPMENT OF POINT OF SALES AND ACCOUNTING APPLICATION FOR RESTAURANT SMES

The purpose of this study was to analyze all the information required to support the operations of two restaurants in Depok, West Java (Soto Ngawi and Nasi Pecel mba Ira), especially in the sales system, inventory records and accounting records. The results of the analysis then used to build Point of Sales (POS) and accounting applications for operational support and reduce the level of error that often occurs because of the manual transaction records. The research methodology used in designing this application begins with the collection and analysis of requirements (interviews, document examination), conceptual database design, logical database design, physical database design, DBMS selection, application development and implementation. Application development is funded by the government through a program of Science and Technology for Society/Ipteks bagi Masyarakat (IbM) by the DP2M Directorate General of Higher Education (Dikti). The result of this research is a Point of Sales (POS) and accounting application specifically for restaurants. The results of the application development have been evaluated with regard to integrity, security, concurrency and recovery.Conclusions from this research is by using this Point of Sales (POS) and accounting system, which is specifically developed for restaurant, the transaction at Nasi Soto Ngawi and Nasi Pecel mba Ira run easier, more effective and more efficient in recording in terms of time. Keywords: systems analysis, applications design, Point of Sales (POS), accountin

Analisa Kuat Arus Listrik dan Waktu Electroplating Nickel-Chrome terhadap Kekerasan dan Ketebalan Lapisan Permukaan Baja Karbon Rendah

The metal plating industry needs not only for corrosion resistance, but also for the strength of the material, having a decorative appearance, and having high economic value. Several types of coatings can be used to prevent or slow down the level of damage and increase the mechanical strength of the metal, one of which is  electroplating. The purpose of this study was to determine the effect of variations in electric current strength and time of electroplating nickel-chrome on the hardness and thickness of the surface layer of low carbon steel. Experiments were carried out by observing changes in the independent variables, namely the electroplating process time of 10 minutes, 15 minutes, and 20 minutes. The controlled variable in this study is the 5 Ampere power supply current. While the current strength used in this study is 0.5 A, 1 A and 1.5 A. The test results show the electroplating process with a strong current of 0.5A in 10, 15 and 20 minutes, namely 132.63 VHN, 189.03 VHN, and 172.36 VHN. The electroplating process with a current of 1A obtained hardness values of 201.66 VHN, 187.96VHN, and  187.53VHN. The electroplating process with a current of 1.5A obtained hardnessvalues of 191.13VHN, 195.1VHN, and 182.13VHN. The highest hardness was at 1A, the coating time was 10 minutes. While the lowest hardness was at 0.5A current,  the coating time was 10 minutes

KINERJA LEMBAGA KEUANGAN MIKRO BAGI UPAYA PENGUATAN USAHA MIKRO, KECIL DAN MENENGAH DI WILAYAH JABOTABEK

Potensi usaha mikro, kecil, menegah dan koperasi di Indonesia sangot besar mengingat jumlahnya di Indonesia diperkirakan sekitar 99,8 persen dan mampu menyerap 99.6 persen tenaga kerja. (BPS, 2002). Meski hanya memanfaatkan 10% dari total uang yang beredar, tetapi telah menyumbang 49% GDP dan 15% ekspor non-migas Indonesia