Analysis of Internal Control of Fixed Assets in PT. Lumbung Berkat Indonesia

The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are released. Adding or extending the useful life of fixed assets and assisting in increasing the operational contribution and productive capacity of the company\u27s fixed assets maintain security, check the accuracy and correctness of data from the company\u27s fixed assets. This study aims to determine the implementation of the structure of Internal Controls of Fixed Assets conducted in PT Lumbung Berkat Indonesia which is a type of construction company. The analysis method used is descriptive method. Data type is qualitative data with secondary data source. The result of the research shows that internal control in PT Lumbung Berkat Indonesia has not been effective yet. This is seen from the lack of separation of duties and responsibilities between the finance and accounting departments, the absence of an audit committee, never conducting tests and measurements on fixed assets. Any decision relating to fixed assets shall first be authorized by the President Director, but the company never conducts physical property checks and matching with fixed assets records. There is also no expenditure on capital and revenues. Depreciation method used is straight line depreciation and implemented continuously every year. However, the list of fixed assets of the company has not been up to date since the company only attaches fixed assets in the form of buildings and vehicles in the project (excluding vehicles and inventory in the office)

Pengaruh Pengalaman Audit, Keahlian Audit dan Tekanan Ketaatan terhadap Audit Judgment Bpk RI Perwakilan Provinsi Sulawesi Utara

This study aimed to examine the effect of audit experience, audit expertise, and obedience pressure to audit judgment taken by auditor. The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK) RI Representative of Nort Sulawesi Province. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 50 and only 38 questionnare replayed. Data analysis used multiple linear regression method with SPSS (Statistical Product and Service Solution). The result of this research showed that audit experience significantly affect audit judgment taken by auditor, obedience pressure significantly affect audit judgment taken by auditor, but audit expertise didn\u27t significantly affect audit judgment taken by auditor, because the audit expertise in variabel measurement only use indicator : adetailed knowledge of the financial statements, have the ability to perform an audit in accordance with the regulations and have many types of certification / recognition of the expertise of technical training (does not represent an operational definition of variables). So that the results are less present facts on the ground

Pengaruh Tingkat Pendidikan, Masa Kerja, Pelatihan Dan Jabatan Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Minahasa Selatan

This study is aimed to examine the effect of educational level, working period, training and government officers of the quality of government financial reports South Minahasa regency simultaneously and partially. The population was taken employees who work as treasurers and chiefs financial sub-section of the local work units and in accounting and treasury areas in the Office of Financial Management, Revenue and Asset South Minahasa regency. The research sample was 100 respondents and only 95 respondents who participated by answering questionnaires. The variables in this study are independent variable consist of level of education (X1), working period (X2), training (X3) and government officers (X4) on the other hand, dependent variable is the quality of local financial statement (Y). Data were analyzed using multiple linear regression analysis (multiple regression). The results showed that the level of education, working period, training and official simultaneously have a significant impact on the quality of local financial statement. The value of the coefficient of determination shows that the level of education, working period, training and government officers together contribute to the quality of local financial statements in the amount of 40.1%, while the remaining of 59.9% is influenced by other factors beyond the research model. Partial test results showed that only training and government officers have an impact on the quality of local financial statement. The level of education and working period do not have any influence on the quality of government financial reports South Minahasa regency

Satellite laser ranging work at the Goddard Space Flight Center

Laser ranging systems, their range and accuracy capabilities, and planned improvements for future systems are discussed, the systems include one fixed and two mobile lasers ranging systems. They have demonstrated better than 10 cm accuracy both on a carefully surveyed ground range and in regular satellite ranging operations. They are capable of ranging to all currently launched retroreflector equipped satellites with the exception of Timation III. A third mobile system is discussed which will be accurate to better than 5 cm and will be capable of ranging to distant satellites such as Timation III and LAGEOS

Dynamic Sulfur Tolerant Process and System with Inline Acid Gas-Selective Removal for Generating Hydrogen for Fuel Cells

This invention relates to a sulfur tolerant, dynamic, compact, lightweight fuel process and system that is capable of converting sulfur bearing carbonaceous fuels to hydrogen rich gases suitable for fuel cells or chemical processing applications. The process and system is based on the AHR and WGS reactions, followed by cleanup of byproduct sulfur-containing gases and carbon oxides that would otherwise poison the fuel cell electrocatalyst. Advantageously, this is accomplished via an ASMS and a methanator or an AWMR. The process and system preferably uses a special sulfur tolerant catalysts and hardware designs that enable the conversion in an energy efficient manner while maintaining desirable performance characteristics such as rapid start-stop and fast response to load change capabilities

Iron mineralogy and redox conditions during deposition of the mid-Proterozoic Appekunny Formation, Belt Supergroup, Glacier National Park

The redox state of the mid-Proterozoic oceans, lakes, and atmospheres is still debated, but it is vital for understanding the emergence and rise of macroscopic organisms and eukaryotes. The Appekunny Formation, Belt Supergroup, Montana, contains some of these early macrofossils dated between 1.47 Ga and 1.40 Ga and provides a well-preserved record of paleoenvironmental conditions. We analyzed the iron chemistry and mineralogy in samples from Glacier National Park, Montana, by pairing bulk rock magnetic techniques with textural techniques, including light microscopy, scanning electron microscopy, and synchrotron-based X-ray absorption spectroscopy. Field observations of the Appekunny Formation combined with mineralogical information allowed revised correlations of stratigraphic members across the park. However, late diagenetic and/or metasomatic fluids affected primary iron phases, as evidenced by prevalent postdepositional phases including base-metal sulfides. On the west side of the park, pyrrhotite and chlorite rims formed during burial metamorphism in at least two recrystallization events. These complex postdepositional transformations could affect bulk proxies for paleoredox. By pairing bulk and textural techniques, we show primary records of redox chemistry were preserved in early diagenetic and often recrystallized framboidal pyrite, submicron magnetite grains interpreted to be detrital in origin, and red-bed laminae interpreted to record primary detrital oxides. Based on these observations, we hypothesize that the shallow waters of the mid-Proterozoic Belt Basin were similar to those in modern marine and lacustrine waters: fully oxygenated, with detrital reactive iron fluxes that mineralized pyrite during organic diagenesis in suboxic, anoxic, and sulfidic conditions in sedimentary pore waters

A Combined Spitzer and Chandra Survey of Young Stellar Objects in the Serpens Cloud Core

We present Spitzer and Chandra observations of the nearby (~260 pc) embedded stellar cluster in the Serpens Cloud Core. We observed, using Spitzer's IRAC and MIPS instruments, in six wavelength bands from 3 to 70 ${\mu}m$, to detect thermal emission from circumstellar disks and protostellar envelopes, and to classify stars using color-color diagrams and spectral energy distributions (SEDs). These data are combined with Chandra observations to examine the effects of circumstellar disks on stellar X-ray properties. Young diskless stars were also identified from their increased X-ray emission. We have identified 138 YSOs in Serpens: 22 class 0/I, 16 flat spectrum, 62 class II, 17 transition disk, and 21 class III stars; 60 of which exhibit X-ray emission. Our primary results are the following: 1.) ten protostars detected previously in the sub-millimeter are detected at lambda < 24 microns, seven at lambda < 8 microns, 2.) the protostars are more closely grouped than more evolved YSOs (median separation : ~0.024 pc, and 3.) the luminosity and temperature of the X-ray emitting plasma around these YSOs does not show any significant dependence on evolutionary class. We combine the infrared derived values of AK and X-ray values of NH for 8 class III objects and find that the column density of hydrogen gas per mag of extinctions is less than half the standard interstellar value, for AK > 1. This may be the result of grain growth through coagulation and/or the accretion of volatiles in the Serpens cloud core.Comment: 69 pages, 16 figures, accepted to ApJ. Higher Resolution Figures at: http://www.cfa.harvard.edu/~ewinston

Viewpoint: Evaluating the impact of malaria control efforts on mortality in sub-Saharan Africa

OBJECTIVE To describe an approach for evaluating the impact of malaria control efforts on malaria-associated mortality in sub-Saharan Africa, where disease-specific mortality trends usually cannot be measured directly and most malaria deaths occur among young children. METHODS Methods for evaluating changes in malaria-associated mortality are examined; advantages and disadvantages are presented. RESULTS All methods require a plausibility argument - i.e., an assumption that mortality reductions can be attributed to programmatic efforts if improvements are found in steps of the causal pathway between intervention scale-up and mortality trends. As different methods provide complementary information, they can be used together. We recommend following trends in the coverage of malaria control interventions, other factors influencing childhood mortality, malaria-associated morbidity (especially anaemia), and all-cause childhood mortality. This approach reflects decreases in malaria's direct and indirect mortality burden and can be examined in nearly all countries. Adding other information can strengthen the plausibility argument: trends in indicators of malaria transmission, information from demographic surveillance systems and sentinel sites where malaria diagnostics are systematically used, and verbal autopsies linked to representative household surveys. Health facility data on malaria deaths have well-recognized limitations; however, in specific circumstances, they could produce reliable trends. Model-based predictions can help describe changes in malaria-specific burden and assist with program management and advocacy. CONCLUSIONS Despite challenges, efforts to reduce malaria-associated mortality in Africa can be evaluated with trends in malaria intervention coverage and all-cause childhood mortality. Where there are resources and interest, complementary data on malaria morbidity and malaria-specific mortality could be added