37 research outputs found
Sistem Akuntansi Persediaan CV. Armid Jaya Kota Pangkajene Kabupaten Sidrap Sulawesi Selatan
No full textCV Armid Jaya CV Armid Jaya merupakan salah satu perusahaan pengolahan gabah yang besar di Kota Pangkajene Sidrap dengan luas lahan tanam padi + 200 ha. Logistik merupakan aspek manajemen strategis yang bertanggung jawab mengelola akuisisi, pergerakan dan penyimpanan barang mentah, bahan setengah jadi, persediaan barang jadi dan informasi-informasi yang menyertainya dalam suatu organisasi dan saluran pemasarannya untuk memenuhi harapan pelanggan sehingga dapat mencapai target keuntungan perusahaan. Dalam pelaksanaannya CV. Armid Jaya juga pernah kewalahan dalam memenuhi permintaan konsumen. Masalah persediaan gabah yang tidak efisien dapat membuat CV. Armid Jaya (perusahaan) kewalahan dalam memenuhi permintaan konsumen. Penelitian ini bertujuan untuk menganalisis sistem akuntansi persediaan di CV Armid Jaya. Jenis penelitian yang dilakukan adalah penelitian interpreatif dengan ilustratif case study. CV Armid Jaya menggunakan sistem metode perpetual sebagai metode pencatatan persediaan barang dagangan. Dalam metode ini pencatatan mengenai jumlah persediaan dilakukan secara terus-menerus, sehingga jumlah persediaan yang ada setiap saat dapat diketahui. Harga pokok persediaan dan harga pokok penjualan dapat diketahui setiap saat, sehingga pada akhir periode tidak perlu dibuatkan jurnal penyesuaian. Metode perpetual diperlukan buku pembantu persediaan untuk mencatat kuantitas, harga dan barang yang dibeli dan dijual. Pengawasan internal perusahaan adalah suatu kegiatan dalam mengawasi persediaan barang yang ada di perusahaan. Adapun kegiatan yang mendapat pengawasan internal CV. Armid Jaya adalah (1) Mengkoordinasi daftar pemesan gabah (2) Menyesuaikan pemesanan gabah dengan stok yang terdapat dalam gudang (3) Membuat nota penjualan gabah (4) Memastikan pemesan gabah telah mentransfer dana (5) Merekap ulang pencatatan dengan setiap transaksi yang dilakukan meliputi kuantiti gabah yang dipesan, harga beli, penjualan sehingga informasi yang didapat lebih lengkap (6) Setiap transaksi akan dicocokkan dengan dokumen transaksi sebelumnya. Berdasarkan hasil penelitian dan pembahasan yang telah diuraikan pada bagian hasil dan pembahasan sehingga dapat ditarik kesimpulan bahwa sistem akuntansi persediaan di CV. Armid Jaya telah memenuhi prinsip cepat, dan aman. Serta prosedur pemesanan barang gudang pada CV Armid Jaya telah berjalan sesuai dengan prosedur permintaan dan pengeluaran barang di gudang.
Kata Kunci: Sistem Akuntansi Pabrik Gaba
Prekonsentrasi Dan Analisis Senyawa Renik Fenol Pada Sampel Perairan: Optimasi Kinerja Adsorben Pada Ekstraksi Padat-Cair
No full textDissolved phenol in aquatic system has potential risk on human health.Accordingly, quantification of phenol compound presents in aquatic samples by improvedmethodis of significantly required in the field of Environmental Chemistry. This study aimsto evaluate the usefulness of Sep Pak C18 cartridge as the adsorbent of phenol compoundprior to analyzed by Gas Chromatography. Study is focused on the sample pH and flowrate optimization to gain the best performance of cartridge. Results indicated thatadjusting the pH of 1-2 and the flow rate of 5 ml/minute of sample was highlyrecommended. Such a method is relatively accurate within the range of concentration 1.2ppb 15 ppm of dissolved phenol, thus it may be considered as an alternative method toanalyze phenol which exists within trace level in the aquatic systems. The method has beensuccessfully applied to analyze phenol in seawater samples from Losari Beach, Makassar
cat. no. 48: “Giambattista Tiepolo, Rinaldo Sees Himself in Ubaldo’s Shield (Inv. 1890, n. 9991)”; cat. no. 49: “Giambattista Tiepolo, Rinaldo Abandons Armida (Inv. 1890, n. 9992)”
No full textScheda di due dipinti di Giovanni Battista Tiepolo con storie di Rinaldo e Armid
The ARMID@Venezia Project: Multispectral Imaging and Spectroscopic Investigations on Ancient Music Sources: Paper and Parchment Manuscripts and Printed Books
No full textThe ARMID@Venezia project aims to safeguard extraordinary collections, both handwritten and printed, preserved in the library of the Benedetto Marcello Conservatory of Venice, heavily damaged by the exceptionally high tide of November, 2019. The project was moreover conceived to integrate various competencies from art history, conservation science, archival systems, and music philology, in order to propose a comprehensive and innovative perception on the conservation of documents. The project involves digitalization (through high-resolution photographic reproduction), virtual restoration and a detailed investigation of the materials used (supports, inks, pigments, dyes, etc.) for future physical restoration. Only non-invasive and non-destructive techniques are being employed, such as imaging analysis in the visible (including macro- and micro-photographic examination), near infrared (NIR), and near ultraviolet (UV-induced fluorescence or UVF, and reflected UV or UVR) range, on representative artefacts. In addition, non-invasive spectroscopic techniques, such as Fiber Optics also applied for a detailed chemical characterization of materials used to support the results obtained through imaging analyses. In this article, the results of multispectral imaging (MSI) conducted in three different categories of music sources, paper manuscripts, parchment manuscripts, and printed books, are discussed and compared with spectroscopic techniques, confirming the benefits of photographic investigation in these artworks. The great assortment of available documents, in terms of constitutive materials, historical period of production and state of conservation, is a strong point of this project in order to test the potential holistic approach to safeguard the documents collected in the library
Spatial analysis of zinc (Zn) heavy metal distribution in the waters of Staring Bay, Southeast Sulawesi
No full textBackground: A spatial study of the distribution of heavy metal zinc (Zn) in the waters of Staring Bay, Southeast Sulawesi, has been conducted. This research aims to determine the spatial distribution of heavy metal Zn in the waters of Staring Bay. Methods: Sampling was carried out at 12 stations in the bay using a purposive sampling method. The concentration of heavy metal Zn in seawater samples was determined using an Atomic Absorption Spectrophotometer (AAS). Spatial analysis was performed using the Inverse Distance Weight (IDW) interpolation method (power = 2) with data processing software (ArcGIS 10.1). Findings: The results of the study indicate that the Zn metal concentration at the 12 research stations ranges from 0.0141 to 0.2085 ppm, with an average of 0.0668 ppm. The highest concentration of Zn metal is found at station 1. The results of the spatial analysis, with 12 stations, show that the area from the open sea to the coast of Tanjung Tiram Village has been contaminated with Zn heavy metal, ranging from 0.0132 to 0.2085 ppm. The same contamination is observed in the northern part of Wawosunggu Island, from the river mouth near Rumbia-rumbia Village to Lara Island, which has also been contaminated with a range of 0.0572 to 0.2085 ppm. Conclusion: Based on the contaminant factor (CF) values, the highest contamination by Zn metal occurs at station 1. Environmental variables (salinity, pH, temperature) show no significant effect on the concentration of Zn heavy metal. Novelty/Originality of this article: This study provides a comprehensive spatial analysis of zinc (Zn) contamination in Staring Bay, highlighting critical areas of pollution. It uniquely employs the Inverse Distance Weight interpolation method, revealing significant contamination patterns with minimal influence from environmental variables
Spatial analysis of zinc (Zn) heavy metal distribution in the waters of Staring Bay, Southeast Sulawesi
No full textBackground: A spatial study of the distribution of heavy metal zinc (Zn) in the waters of Staring Bay, Southeast Sulawesi, has been conducted. This research aims to determine the spatial distribution of heavy metal Zn in the waters of Staring Bay. Methods: Sampling was carried out at 12 stations in the bay using a purposive sampling method. The concentration of heavy metal Zn in seawater samples was determined using an Atomic Absorption Spectrophotometer (AAS). Spatial analysis was performed using the Inverse Distance Weight (IDW) interpolation method (power = 2) with data processing software (ArcGIS 10.1). Findings: The results of the study indicate that the Zn metal concentration at the 12 research stations ranges from 0.0141 to 0.2085 ppm, with an average of 0.0668 ppm. The highest concentration of Zn metal is found at station 1. The results of the spatial analysis, with 12 stations, show that the area from the open sea to the coast of Tanjung Tiram Village has been contaminated with Zn heavy metal, ranging from 0.0132 to 0.2085 ppm. The same contamination is observed in the northern part of Wawosunggu Island, from the river mouth near Rumbia-rumbia Village to Lara Island, which has also been contaminated with a range of 0.0572 to 0.2085 ppm. Conclusion: Based on the contaminant factor (CF) values, the highest contamination by Zn metal occurs at station 1. Environmental variables (salinity, pH, temperature) show no significant effect on the concentration of Zn heavy metal. Novelty/Originality of this article: This study provides a comprehensive spatial analysis of zinc (Zn) contamination in Staring Bay, highlighting critical areas of pollution. It uniquely employs the Inverse Distance Weight interpolation method, revealing significant contamination patterns with minimal influence from environmental variables
