Portal Jurnal Politeknik Negeri Semarang
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ANALISIS GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN DANA DESA PADA PEMERINTAHAN DESA PURO KECAMATAN KARANGMALANG KABUPATEN SRAGEN
Get PDFPenelitian ini bertujuan untuk mendeskripsikan dan menganalisis prinsip-prinsip Good Corporate Governance dalam pengelolaan dana desa pada Pemerintahan Desa Puro Kecamatan Karangmalang Kabupaten Sragen. Jenis penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data yang dilakukan terdiri dari wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukan bahwa prinsip akuntabilitas, pertanggungjawaban, independensi, dan keadilan sudah diterapkan dengan baik. Sedangkan prinsip transparansi belum optimal dan belum memenuhi indikator penerapan Good Corporate Governance yang ada. Dari pembahasan tersebut menunjukan bahwa belum semua prinsip dari Good Corporate Governance dapat diterapkan dengan sepenuhnya dalam pengelolaan dana desa dalam Pemerintahan Desa Puro
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN- ENTITAS TANPA AKUNTABILITAS PUBLIK PADA BADAN USAHA MILIK DESA (BUMDes) DI KECAMATAN UNGARAN TIMUR KABUPATEN SEMARANG PROVINSI JAWA TENGAH
Get PDFBadan Usaha Milik Desa (BUMDes) didirikan sebagai lembaga usaha desa yang berbadan hukum untuk memperkuat Pendapatan Asli Desa (PADes), yang dibentuk dan dikelola oleh masyarakat dan pemerintah desa berdasarkan kebutuhan dan potensi desa. Penelitian dilakukan untuk mempersiapkan pengelola BUMDes menyajikan informasi dalam laporan keuangan yang relevan, handal, dapat dibandingkan, dan dapat dipahami sesuai dengan Standar Akuntansi. Penelitian mengambil objek Badan Usaha Milik Desa yang dimiliki oleh desa yang berada di Kecamatan Ungaran Timur, Kabupaten Semarang, Provinsi Jawa Tengah. Berdasarkan hasil survei, terdapat dua BUMDes yang aktif dalam kegiatan operasional, yaitu BUMDes Desa Kalongan dan BUMDes Desa Kawengen. Dari 2 (dua) desa tersebut, pengelolaan keuangan BUMDes Kalongan Mandiri Jaya masih belum akuntabel. Hal ini dapat dilihat dari pengelolaan keuangan yang masih tercampur dan dijadikan satu laporan keuangan sehingga belum akuntabel, sedangkan pada BUMDes Gemah Ripah masih belum membuat laporan keuangan karena adanya pergantian kepengurusan BUMDes. BUMDEs Gemah Ripah juga masih mempunyai tanggungan piutang yang tidak dapat ditagih dari masyarakat.
THE INFLUENCE OF GCG AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN CIGARETTE COMPANIES LISTED ON THE IDX IN 2019-2023
Get PDFFinancial performance is a measure that shows the financial health of a company during a certain period. Analyzing the influence of GCG and company size on financial performance is the purpose of this research. This study employs purposive sampling, with four companies serving as the sample. The data analysis technique uses multiple linear regression analysis, and the analysis technique to test the hypothesis uses the F test, t test, and the coefficient of determination test (R2). The results of hypothesis testing and discussion show that the Board of Directors, Independent Commissioner, Audit Committee, Institutional Ownership, and Company Size simultaneously affect financial performance. While partially the Independent Board of Commissioners has a significant effect on financial performance, while the Board of Directors, Audit Committee, Institutional Ownership, and Company Size have no significant effect on financial performance. Keywords: Financial Performance (ROA), Board of Directors, Independent Commissioner, Institutional Ownership, Company Size
ANALYSIS OF THE APPLICATION OF EOQ AND POQ METHODS IN THE RAW MATERIAL INVENTORY CONTROL SYSTEM AT GRIYA BATIK MAS PEKALONGAN CITY
Get PDFGriya Batik Mas is a batik making industry still using conventional methods as its inventory control system. Purchases of fabric raw material supplies are carried out routinely with the same order quantity every month without taking into account the quantity required. To find out whether the method used has produced the best costs, a comparison is carried out by applying the Economic Order Quantity (EOQ) and Period Order Quantity (POQ) methods. Data collection methods through interviews, observation, and documentation with comparative and efficiency analysis. The results of this research show that there is a difference in inventory costs with savings in total inventory costsThe application of the Economic Order Quantity (EOQ) method is greater than that of the method Period Order Quantity(POQ) for the Griya Batik Mas inventory control system, which is Rp7,450,721 for the four types of fabric, with an order frequency of 5 times in 1 year
Pengaruh Voltase dan Stick Out terhadap Cacat Permukaan Las MIG Butt Joint Aluminium 6063
Get PDFTechnological advances are currently experiencing a very rapid increase, one of which is bicycle transportation which is now popular, namely electric bicycles. In the assembly of the frame of an electric scooter, a welding process is needed, one of which is the MIG welding method. The purpose of this study is to determine the effect of welding voltage and stick out on weld defects from MIG welding results on aluminum 6063, the welding defects found are porosity, undercut, and incomplete fusion. According to the results of macro photo observations, the smaller the voltage, the less optimal the electrode melting, as well as the stick out which greatly affects the welding results, because the longer the stick out, the more the voltage is inhibited, and the protective gas will be reduced due to the distance of the nozzle to the welding point is getting farther due to the longer stick out distanc
EVALUASI PEMELIHARAAN JARINGAN IRIGASI WONOTORO TAHUN 2019 SAMPAI 2021
Get PDFEvaluation or irrigation network maintenance is needed to determine and function of irrigation network after maintenance. One of the irrigation networks whose maintenance needs to be evaluated is the Wonotoro irrigation network. The irrigation network receives continuous maintenance every year, both routine and periodic maintenance. This study aims to evaluate the physical condition of the wonotoro irrigation network in 2019 to 2021, analyze trends in the condition of the network after maintenance from 2019 to 2021 and measure the efficiency of irrigation water distribution in 2021, in this study using a quantitative descriptive method. The results showed that in 2019 the condition was 80.02% of the classification slighty damaged, in 2020 the condition was 79.14% of the classification moderately damaged and in 2021 the condition was 77.80% of the classification moderately damaged. The trend of the physical condition of the Wonotoro irrigation network has decreased every year. The decline in conditions from 2019 to 2020 was 0,88% while from 2020 to 2021 it had decreased by 1,33%. Measurement of the efficiency of irrigation water distribution in 2021 is 49.39%
STUDI PERBANDINGAN KINERJA GEDUNG MENGGUNAKAN BASE ISOLATOR TYPE HIGH DAMPING RUBBER BEARING (HDRB) 8 LANTAI DAN 25 LANTAI (Studi Kasus: Rumah Susun Politeknik Pekerjaan Umum)
Get PDFIn recent years a number of areas in the country have experienced earthquakes, resulting in deaths and damage to buildings. Indonesia is located in the Pacific Volcano Rim and is a country with the most active volcanoes in the world, so earthquakes often occur. In this thesis, a comparative analysis of the use of Base Isolators in an 8-storey building and a case study of Semarang Public Works Polytechnic Flats is conducted. The analysis uses ETABS V18 Software. The Vibration Period of the 8-Storey Building without Base Isolator in the X direction is 0.597s and when added Base Isolator becomes 2.099s Reduction of 58% while the Vibration Period of the 25-Storey Building without Base Isolator in the X direction is 2.65s and which has been given a Base Isolator of 2.902s Reduction of 8,7%. In conclusion, the higher the building, the smaller the Reduction Rate or the less useful the use of Base Isolator
Experimental Study Of The Performance Of A 5-Bladed Horizontal Axis Wind Turbine Of NACA 4415 Profile Using Winglets With Winglet Height Variation
Get PDFHorizontal axis wind turbine is one type ofturbine used to convert wind energy into mechanical energy. Thepurpose of this research is to design, manufacture, test andanalyze the performance of horizontal shaft wind turbine NACA4415 airfoil blades that do not use winglets with those that usewinglet height variations. The stages of this research includepreparation of literature search, planning and making NACA4415 airfoil blades both using winglets and not using winglets,assembling test equipment and assembling wind turbineinstallations, testing and taking wind turbine performance data,data processing and analysis, final results. The turbine diameterused is 1.1m with a blade thickness of 18 mm and a chord lengthof 38mm. Tests were carried out with winglet height testvariables of 5%, 7%, 9%, and 11% of the rotor length at windspeeds of 4 m/s, 6 m/s, 8 m/s and 10 m/s. The test results showthat the NACA 4415 airfoil horizontal shaft wind turbine usinga winglet with a height of 7% has optimum performance at 4 m/sand 6 m/s with efficiencies of 23.68% and 8.75%, respectively,while when the wind speed is 8 m/s and 10 m/s the optimumturbine performance is achieved when using a 9% winglet withefficiencies of 6.12% and 3.64%, respectively. The mostoptimum turbine performance improvement is achieved whenusing a 7% winglet with an efficiency increase of 204.76% at awind speed test of 4 m/s. Keywords”” HAWT
Numerical Study Of The Influence Of Air Flow Through Rectangular Elbow 90 ° With Triangle Inlet Body Disturbance
Get PDFAbstrakThis research is to determine the effect of air flow flowing through a 90 ° square elbow with the additional shape of a triangle inlet disturbance body. Simulations were carried out using the Computational Fluid Dynamics (CFD) method to analyze air flow characteristics and changes in flow patterns due to the presence of additional triangular shapes in the flow channel. Numerical simulations are carried out by taking the 90 ° square elbow geometry as the basic model and adding an additional triangle inlet disturbance body shape to it. The simulation results show that the triangle inlet disturbance body significantly influences the air flow inside the elbow. This effect can increase turbulence producing different pressure and velocity contours along the elbow. The effect of flow velocity on the flow in the elbow results in a higher velocity if the form of disturbance is also greater. This research could provide greater understanding of the influence of additional components on fluid flow in channels with similar geometries, opening up potential applications across a wide range of industries.Keywords”” Air flow simulation, Triangle Disturbance, Pressure, Spee