Kondisi-kondisi untuk Penyatuan (Pooling) dalam Penggabungan USAha (Business Combination) suatu Tinjauan terhadap PSAK No. 22

Artikel ini merupakan tinjauan terhadap PSAK No. 22 tentang akuntansiu penggabungan Usaha yang bertujuan menguraikan kondisi-kondisi untuk penyatuan (pooling) dalam penggabungan USAha. Kondisi-kondisi penyatuan sangat penting untuk diperhatikan bagi Perusahaan sebelum mengadakan penggabungan USAha karena akan berkaitan dengan metode akuntansi yang akan digunakan. Dalam artikel ini dirangkum konsep dan metode akuntansi poenggabungan USAha menurut PSAK No. 22 dan APB Opinion 16 kemudian diakhiri dengan mengikhtisarkan kondisi-kondisi untuk dilakukan penggabungan USAha

Maintenance Sistem Proteksi Kebakaran Aktif Proyek Pembangunan Tangram Hotel dan Sadira Plaza Kota Pekanbaru

Fire incident an accident resulting in highly detrimental both for companies, workers, and for the benefit of national development. Fire protection systems must be planned from the start simultaneously with the planning of the building constructions because of the fire protection system can not be separated from the construction of buildings. The amount of losses caused by fire sue various parties, especially the manager of an industry to perform calculations on the cost of the fire protection system maintenance on a regular basis that the warmth of the Indonesian National Standard (SNI) and International standards, namely the National Fire Protection Association (NFPA). Based on the analysis and calculation of the percentage fees for fire protection construction projects and Sadira Plaza Hotel Tangram Pekanbaru City is 3% of the contract value. While the cost of maintenance for 1 year is Rp. 847 384 814 and the cost of maintenance of fire protection for 20 years amounting to Rp. 16,947,696,297.0

PENGARUH KUALITAS LAYANAN DAN CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP KEPUASAN NASABAH SERTA DAMPAKNYA PADA LOYALITAS NASABAH PT.BANK ACEH CABANG KUALA SIMPANG

ABSTRACTAbstract of Final Paper Submitted of The Examination Committee in Partial Fulfillment of The Requirements for The Degree of Master of Management on Graduated Program of Syiah Kuala UniversityTHE EFFECT OF OF SERVICE QUALITY AND CUSTOMER RELATIONSHIP MANAGEMENT OF SATISFACTION AND ITS IMPACT ON CUSTOMER LOYALTY PT.BANK ACEH BRANCH KUALA SIMPANGBy:ZULFIKAR ZSN: 1009200020157Concentration : General Management Supervisor: Dr. Mukhlis Yunus, SE, MS Co-Supervisor: Dr. Syafruddin Chan SE, MBAConsumer satisfaction is an important factor in the creation of a loyalty, to feel satisfied with a product consumers will then automatically go back again to buy and consume the product. Customer satisfaction is the customer response to the discrepancy between the level of interest prior to the actual performance he felt after use (Kotler, 2004). Customer satisfaction is determined by the quality of goods or services desired customers. So that the quality assurance a top priority for every company as a benchmark for the company's competitive advantage. Phenomenon underlying this research is still low customer loyalty PT. Bank Aceh branch of Kuala Simpang.The low customer loyalty is driven by the low quality of the services provided by the PT. Kuala Simpang Aceh Bank branch to its clients. Respondents in this research are about 160 people who have taken advantage of banking services PT. Bank Aceh branch of Kuala Simpang. 5 of hypothesis testing is done, all qualified to be accepted, because Since the CR values above 1.96 and

Pola Jaringan Komunikasi Kelompok dalam Menumbuhkan Solidaritas Aksi Unjuk Rasa Mahasiswa di Kota Makassar

The demonstration is a form of movements performed by students of university group to deliver all the demands and aspirations for a change. The purpose of this research is to determine the effect of communication networks and how patterns of communication network used in grow up demonstration solidarity students of university in Makassar. This research is conducted at three universities in Makassar; there were Makassar State University (UNM), Alauddin-Makassar State Islamic University (UIN Makassar) and Muhammadiyah Makassar University (Unismuh Makassar). This type of research is the Field Research; this research used quantitative and qualitative research methods. The Research design used in this research was the design of a simple regression linear and quantitative approach is conducted by interviewing agency chairman and general coordinator of the action or the field to know the type of pattern used in communication networks grow up demonstration solidarity students of university in Makassar. This research finds that the influence of communication networks in demonstration solidarity students of university, with the amount of influence r = 0.432 or 43.2% (moderate correlation), the remaining 56.8% of solidarity students of university influenced by other variables not examined as a variable influence (predictors). In the studied group of student organizations, there are two types of patterns of communication network used in the student solidarity chain network model (Chain) and free network model (All-channel)

Kualitas Fisik Gelatin Hasil Ekstraksi Kulit Sapi Dengan Lama Perendaman Dan Konsentrasi Asam Klorida (Hcl) Yang Berbed

Gelatin is a compound hydrolysis of collagen fibers. The purpose of this research was to determine the influence of concentration of hydrochloric acid (HCl). and soaking time on the bovine hide making toward physical quality gelatin. The materials were bovine hide, hydrochloric acid and distilled water. Data were statistically analyzed by A Completely Random Design with factorial pattern consist two factors; hydrochloric acid concentration (3% and 5%) and soaking time (4, 8, 12 and 16 hours) with three times replications. Parameters measured were pH, gel strength, yield and viscosity. The result showed that pH, bloom strogh, yield and viscosity, centipoise (cP) of gelatin was 2.70-4.12, 53,33-185,00 g, 18.04-37.93% and 1.49-1,79, respectively. An interaction between hydrochloric acid and soaking time significantly (P˂0.01) influence in following categories: T pH, gel strength, viscosity and yield. It is conclude that the best combination treatments is HCl 3% and 12 hours of soaking soaking

FPGA Implementation of Uniform Random Number Based on Residue Method

This paper presents the implementation and comparisons of uniform random number on Field Programable Gate Array (FPGA). Uniform random numbers are generated based on residue method. The circuit of generating uniform random number is presented in general view. The circuit is constructed from a multiplexer, a multiplier, buffers and some basic gates. FPGA implementation of the designed circuit has been done into various Xilinx chips. Simulation results are viewed clearly in the paper. Random numbers are generated based on different parameters. Comparisons upon occupied area and maximum frequency from different Xilinx chip are examined. Virtex 7 is the fastest chip and Virtex 4 is the best choice in terms of occupied area. Finally, Uniform random numbers have been generated successfully on FPGA using residue method

Coral Recruitment Before and After Bleaching Event 2010 in Pulau Weh, Aceh, Indonesia

A monitoring study was conducted at Pulau Weh, which is located in Sabang Province Aceh, Indonesia in the northern part of Sumatera from April 2010 to April 2013. This study aims to monitor and evaluate the current status of coral reef, compotition and abundance of juvenile corals on natural substrates and recruits in the chosen sampling sites. Six sampling stations were chosen to determine the changes in coral reef after bleaching event and two stations were chosen to study coral recruitment. The survey was conducted using 5x5m permanent quadrate, placed at two different depths: 4m and 8m. Photo Quadrate method was applied to monitor the coral changes and the recovery of coral reefs in Pulau weh. Where at each sampling location within the quadrate, a series of photographs was taken with a digital camera with wide angle lens and analyzed in the laboratory. A digital probe was placed at each site, where by the temperature was recorded every 2 hours starting from April 2010 to September 2011. An increasing and extreme temperature shock was recorded in May 2010, where the highest temperature recorded was as high as 32 °C for a long duration. From the series of observation, 85% of the coral coverage in the study area in the six sampling site was found bleached and dead during the bleaching phenomena in May to July 2010. The overall number and density of juvenile corals were higher in the upper reef than the lower reef. Low coral recruitment occurred during the sampling periods interfered with disturbances (bleaching event and storm) compared to normal sampling period without disturbance.Penelitian ini dilakukan di Pulau Weh, yang terletak di Provinsi Aceh, Indonesia mulai dari bulan April 2010 sampai dengan April 2013. Penelitian ini bertujuan untuk memantau dan mengevaluasi status terumbu karang, komposisi dan kelimpahan juvenil karang pada substrat alami dan rekrutmen di lokasi yang sudah ditentukan. Enam stasiun pengambilan dipilih untuk melihat Perubahan terumbu karang setelah peristiwa pemutihan berlangsung dan dua stasiun dipilih untuk melihat rekrutmen karang baru. Survei ini dilakukan dengan menggunakan kuadrat permanen yang berukuran 5x5m yang ditempatkan pada dua kedalaman yang berbeda yaitu: 4m dan 8m. MetodeFoto Kuadrat diaplikasikan untuk memantau Perubahan karang dan pemulihan terumbu karang di Pulau weh setelah peristiwa pemutihan. Foto hasil pengambilan gambar dengan kamera bawah air selanjutnya dianalisis di laboratorium. Alat perekam suhu dan cahaya digital ditempatkan di setiap lokasi penelitian, dimana suhu akan direkam setiap 2 jam sekali mulai dari April 2010 sampai September 2011. Peningkatan suhu secara ekstrim telah dicatat pada bulan Mei 2010 yaitu setinggi 32 °C dalam jangka waktu yang lama. Dari serangkaian pengamatan 85% dari tutupan karang di daerah penelitian ditemukan mati disebabkan fenomena bleaching bulan Mei-Juli 2010. Jumlah keseluruhan dan kepadatan juvenile karang lebih tinggi pada terumbu bagian atas daripada karang yang lebih rendah. Rekrutmen karang yang rendah terjadi selama periode bleaching berlangsung dibandingkan dengan periode sampling normal tanpa gangguan

Novel Area Optimization in FPGA Implementation Using Efficient VHDL Code

A new novel method for area efficiency in FPGA implementation is presented. The method is realized through flexibility and wide capability of VHDL coding. This method exposes the arithmetic operations such as addition, subtraction and others. The design technique aim to reduce occupies area for multi stages circuits by selecting suitable range of all value involved in every step of calculations. Conventional and efficient VHDL coding methods are presented and the synthesis result is compared. The VHDL code which limits range of integer values is occupies less area than the one which is not. This VHDL coding method is suitable for multi stage circuits