1,720,959 research outputs found
Analysis of Internal Control System at PT Albasia Indo Lestari Pontianak
No full textABSTRACT Inventory is one of the important assets owned by the company. Since inventory is an asset, a good and appropriate internal controls are required for the control and management of such merchandise to keep the inventory of the bad things that might happen in order for the business to continue operating. The research method used is qualitative method with descriptive analysis by the data gained from in-depth interview with the owner of the business. From the results of research on PT Albasia Indo Lestari, author can conclude that the internal control of quite low. The lack of professional workers has been the main problem of the business. The practice in the business is also still need improvements and the business should also pay attention to its employees’ knowledge and educations so their performances can be improved. There are still many improvements needed so the business can run effective and efficiently. Keywords : evaluation, internal control system, inventory REFERENCESArnendo, B. Y. (2017). Analisis Pengaruh Pengendalian Intern dan Corporate Governance terhadap Fee Audit Eksternal Pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2012-2015). Retrieved from https://repository.usu.ac.id/handle/123456789/66939. Bragg, S. (2018). Inventory Cost. Retrieved from https://www.accountingtools.com/articles/what-is-included-in-inventory-cost.html COSO. 2013. Committee of Sponsoring Organizations of the Treadway Commission. Retrieved from https://www.coso.org/Pages/ic.aspx Darmadi, Hamid. (2013). Metode Penelitian Pendidikan dan Sosial. Bandung : Alfabeta Denzin, N. K. & Lincoln, Y. S. (2013). Handbook of Qualitative Research Fourth Edition. California: SAGE Publications, Inc. Retrieved from http://libguides.usc.edu/writingguide/qualitative Gray, David. (2009). Doing Research in the Real World Second Edition. California: Sage Publications. Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194943/ Ikatan Akuntan Indonesia. (2016). Standar Akuntansi Keuangan. Jakarta. Kieso, D., Weygandt, J. & Warfield, T. (2013). Intermediate Accounting 15th Edition. New Jersey: Wiley. Krismiaji. (2002). Sistem Informasi Akuntansi. UPP AMP YKPN. Yogyakarta. McVay, Sarah. (2011). Inventory Management and Ineffective Internal. Retrieved from https://wpcarey.asu.edu/sites/default/files/sarah-mcvay.pdf. Napitupulu, I. H., Mahyuni, S. & Sibarani, J. L. (2016). The Impact of Internal Control Effectiveness to The Quality of Management Accounting Information System: The Survey on State-Owned Enterprises (SOEs). Retrieved from http://www.jatit.org/volumes/Vol88No2/18Vol88No2.pdf. Nurjanah, Siti. (2013). Analisis Sistem Pengendalian Internal Persediaan Pada Toko Wulan Salatiga. Perpustakaan Universitas Dian Nuswantoro : Semarang. Skripsi tidak dipublikasikan. Nurlaila, Isna. (2017). Evaluasi Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal pada Persediaan Barang Jadi di PT. Iskandar Indah Printing Textile. Surakarta. Rida, Fariyanti. (2014). Analisa Keefektifan Pengendalian Internal Sistem Persediaan pada PT Cassanatama Naturindo. Semarang. Stice, E.K., Stice, J. D. & Skousen, K. F. (2008). Intermediate Accounting 17th Edition. Canada: South-Western Cengage Learning. Sulaiman, M., Siraj, S. A., & Ibrahim, S. H. M. (2008). Internal Control Systems in West Malaysia’s State Mosques. Retrieved from https://i-epistemology.net/v1/attachments/925_ajiss-25-1-stripped%20-%20Sulaiman%20and%20Siraj%20and%20Ibrahim%20-%20Internal%20Control%20Systems.pdf. Tampubolon, M.P. (2004). Manajemen Operasional. Jakarta: Ghalia Indonesia
Pengaruh Overlapping Rute Busway Koridor 7 Terhadap Faktor Pemilihan Moda Angkutan Umum Untuk Perjalanan (Studi Kasus: Angkutan Umum Busway Dengan Angkutan Umum Mikrolet)
No full textPerkembangan kota Jakarta menyebabkan meningkatnya volume lalu lintas, memerlukan sarana
dan prasarana transportasi yang memadai yang dapat menunjang aktivitas-aktivitas yang akan
dilakukan. Dalam rangka optimalisasi pengoperasian angkutan umum dengan implementasi
program sistem BRT pada koridor 7 (Kp. Rambutan - Kp. Melayu) yang merupakan bagian dari
manajemen permintaan atau pergerakan lalu lintas. Perlu diikuti dengan langkah dan
penanganan terhadap dampak yang ditimbulkan. Tujuan dari penelitian ini adalah menganalisa
pengaruh adanyaJalur KhususBus koridor 7 terhadap faktor pemilihanmoda angkutanumum
oleh penumpang antara busway dengan mikrolet. Metode yang digunakan adalah metode
deskriptif antara kenyamanan, keamanan, tarif, waktu tunggu, waktu tempuh, jarak tempuh dan
aksesibilitas. Untuk analisis data menggunakan metoda Analytical Hierarchy Process (AHP)
dengan bantuan program expert choice. Hasil dari penelitian adalah, faktor kenyamanan memiliki
bobot yang paling besar yaitu 17,7%. Dengan demikian dapat disimpulkan bahwa menurut
respondenfaktor kenyamanan merupakanfaktor yang paling penting dalam melakukan petjalan
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
RANCANG BANGUN PERALATAN DAN PROSES PENGOLAHAN LIMBAH LABORATORIUM BARISTAND INDUSTRI BANDA ACEH
No full textABSTRACTLiquid waste is one of the sources of pollutants for the environment which can have a negative impact in the form of disruption to health, biotic life and disruption to beauty so it must be processed before being disposed of in the environment. Every waste water produced from each activity needs to be managed properly based on its characteristics in order to reduce the quality of the pollutants contained in it. WWTP (Waste Water Treatment Plant) of the Banda Aceh Baristand Industry laboratory is a centralized wastewater treatment system from several laboratories owned by the Banda Aceh Baristand Industry. The IPAL Technology Process used is a combination of anaerobic fluidized bed bio-filter and imhoff tank followed by a process of gravity filtration, absorbance, microfiltration and ultraviolet. This study aims to determine the effectiveness of the design results and analyze the performance of the Waste Water Treatment Plant (WWTP) of the Banda Aceh Industrial Baristand Laboratory. This study begins by conducting a preliminary study to determine the amount of addition of 10% Poly Alumina Chlorin (PAC) and technical NaOH coagulants to reach pH 9 to 12 and continue the application research to WWTP, at the application stage testing of water samples from IPAL then compare it with the quality standard PermenLH No. 5 of 2014 (Appendix XLIV) to determine the effectiveness of processing the WWTP. The results of laboratory tests that have been carried out on samples of WWTP outlet wastewater have found that the test values of phenol, free chlorine and nitrite have not met the required quality standards. Keywords: Laboratory WWTP, Environment, Graphite Filtration, Coagulation, Activated Carbon
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
ADSORBSI LOGAM KROMIUM MENGGUNAKAN KARBON AKTIF DAUN PANDAN LAUT (PANDANUS TECTORIUS)
No full textABSTRACT This research discusses the chromium metal adsorption process using sea pandan leaves as adsorbent. The research purposes to determine the characteristics and performance of sea pandan leaves adsorbent on absorption capacity and removal efficiency of chromium concentration. the raw material in this study was using pandan laut leaves calcined at 300 ° C for 20 minutes. The size of the adsobent used was 35 and 50 mesh which were activated by 1% NaOH, he adsorption process used 1 mg / l chromium solution with contact times of 20, 40, 60 and 80 minutes.The characteristics of the adsorbent were tested for moisture content, ash content, iodine absorption, functional groups (FT-IR) and morphological tests (SEM). esearch results for moisture content, ash content and iodine absorption, adsorbent with a size of 35 mesh is the best size for chromium metal adsorption, FTIR analysis also found a number of hydroxy groups on the adsorbent surface, The largest pore size morphological test was found in the 35 mesh adsorbent, which was 18.4 µm. The analysis of the adsorbent performance for the highest removal efficiency and absorption capacity of chromium metal was obtained at the 35 mesh adsorbent of 99.09% and 0.0789 mg / g. Keywords: pandanus tectorius, adsorption,chromium metal, NaO
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