35 research outputs found

    Transformation from XML schema to object-relational database

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    This thesis was scanned from the print manuscript for digital preservation and is copyright the author. Researchers can access this thesis by asking their local university, institution or public library to make a request on their behalf. Monash staff and postgraduate students can use the link in the References field

    SISTEM INFORMASI AKUNTANSI PEMBELIAN BARANG SEMBAKO PADA UD. AZABENS SEMARANG

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    In accounting information systems transaction processing cycle is one cycle of spending that events related to the acquisition of goods and services from entities - other entities and settlement of obligations - obligations related. One part of the expenditure cycle is a good purchase for the purchase of goods type of manufacturing or purchasing a product for the type of trading companies. Purchase of goods accounting system designed to deal with - issues relating to the purchase of goods obtained. Therefore, the purchase accounting system is needed by a company to provide a complete record. UD. Azabens Semarang is a company engaged in the field of basic goods (groceries). The system is currently running has not been sufficient compliance with the accounting process to produce a trial balance report for the company. Accompanied manual recording which often causes an error in the `account balance`, which makes the performance becomes less efficient because each time had to search again and look for where the location of errors made. The author uses the method of SDLC as a system development method. The results of this study make a purchase accounting information systems in order to help the company generate reports that support for improving the quality of reports of such firm, supplier reports, report purchases, purchase returns reports, purchase journal, memorial journal, and trial balance reports

    Pelaksanaan Tax And Accounting Service Di Kantorkonsultan Pajak Edy Gunawan

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    The internship was conducted at KKP Edy Gunawan which is a tax consulting office and was positioned in service division. During the internship, there were some tasks that should be done by the author like input Tax Invoice into MYOB, input Bank Statement into MYOB, make recapitulation of PPh Pasal 21and PPh Pasal 25, match the amount of salary expense in profit and loss statement with the amount of gross profit in SPT, input list of fixed assets and calculate the depreciation of assets, change a non-taxable income in accordance with the PMK No. 122/PMK.010/2015, make recapitulacition of gross profit into Ms. Excel 2010, filling a SSP, make SPT Masa PPh Pasal 21 with e-SPT, match and sort a salary expense, BPJS and insentif of each employee, match and sort a sales with DPP, and performing fixed asset opname. During the internship, most of the tasks can be executed properly. There are some problems that happened during the internship were some missing documents and incomplete data related to recapitulation tasks. Solution to the problems is ask the KKP’s employee about the missing and incomplete data. Being careful in receiving hardcopy and softcopy from client and also careful in sorting and saving the documents are author’s suggestions for the company

    Tinjauan Yuridis Pengesahan Anak Luar Kawin yang Dicatatkan Setelah Ayah dari Anak Meninggal Dunia (Studi Kasus: Penetapan Pengadilan Negeri Jakarta Pusat Nomor: 36/PDT.P/2020/PN.JKT.PST.)

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    The birth of a child from an unregistered polygamous marriage according to the prevailing laws is a juridical phenomenon that cannot be denied. As the part of legal events, unregistered polygamous marriages can bring further legal consequences to children born out of wedlock, which in law children born out of wedlock have a lower position than children born from legal marriages. Because of these differences, the law provides a solution for children born out of wedlock to have the same legal status as children born from legal marriages, namely through child legalization. This research will be continued by focusing on how polygamous marriage are regulated according to positive law in Indonesia, how is the procedures of legalizing out of wedlock children born in unregistered polygamous marriages, and how is the suitability of the Judge\u27s decision with the prevailing legislation on Verdict Number: 36/Pdt.P/2020/PN.Jkt.Pst. The author will answer these problems with the juridical-normative method using data collected from literature studies and legislation related to polygamous marriages and child legalization. The results of the study will show that a Judge in examining a case should understand the background and facts of a case and provide legal considerations in accordance with the prevailing laws and regulation

    Fat as a Basic Taste: CD36 and its Role in Fat Taste

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    abstract: Epidemiological studies have identified obesity as a risk factor for numerous chronic diseases such as adult onset diabetes, hypertension, and hypercholesterolemia. In both humans and laboratory animals, high-fat diets have been shown to cause obesity. Increases in dietary fat lead to increased energy consumption and, consequently, significant increases in body fat content. CD36 has been implicated in fat perception, preference, and increased consumption, but it is yet to be tested using a behavior paradigm. To study the effect of CD36 on fat taste transmission and fat consumption, four CD36 knockout (experimental) mice and four Black 6 wildtype (control) mice underwent 20 days of fat preference and perception testing. Both groups of mice were exposed to foods with progressively increasing fat content (10%, 12.5%, 15% 17.5%, 20%, 45%) in order to assess the effect of CD36 on fat preference. Afterward, the mice were subjected to an aversive conditioning protocol designed to test the effect of CD36 on fat taste perception; development of a conditioned taste aversion was indicative of ability to taste fat. Especially, knockout mice exhibited diminished preference for and reduced consumption of fat during preference testing and were unable to identify fat taste as the conditioned stimulus during aversive conditioning. A repeated measures ANOVA with Bonferroni correction revealed a significant main effect of group on fat consumption, energy intake, and weight. Linear regression revealed CD36 status to account for a majority of observed variance in fat consumption across both phases of the experiment. These results implicate CD36 in fat taste perception and preference and add to the growing body of evidence suggesting fat as a primary taste.Dissertation/ThesisMasters Thesis Obesity Prevention and Management 201

    Monstrous freedom : deviations, desires, and deconstructed dualities

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    Includes bibliographical references (p. 83-86).This thesis focuses on five texts written in the English language, from various time periods, including, Mary Shelley's Frankenstein, Angela Carter's A Passion of New Eve, Virginia Woolf's Orlando, and Edward Gorey's A Curious Sofa and The West Wing that bring to the fore greater philosophical questions about one's subjective relation to the world through their attention to the process of imaginative assemblage. How do the aesthetic forms of these texts create imaginative spaces of possibility? In other words, how do the authors' imaginative assemblages create this possibility space for the reader? What happens when texts become difficult to categorize according to their aesthetic form? What sorts of boundaries are crossed through the form? These over-arching questions are explored throughout this thesis in relation to how the texts' aesthetic forms contribute to how the content is received and perceived. Primarily using various psychoanalytic ideas, along with insight from queer and feminist theory, this thesis uses a range of philosophy to examine how these various texts allow for freedom in exploring one's identity outside of dominant ideologies and oppositional binary divides. The thesis questions the ways in which the creative process occurs -- how this monstrous space of freedom is created -- and how it can become a space of healing by deconstructing dualities such as reality/fantasy, male/female, author/reader, subject/object, fact/fiction, and conscious/unconscious

    Tanggung Jawab Otoritas Jasa Keuangan bagi Terwujudnya Perlindungan Hukum Debitur terhadap Pinjaman Online Legal

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    Perkembangan teknologi bergerak sangat cepat, sehingga hampir seluruh sektor telah terkena dampak dari teknologi itu sendiri, salah satunya dalam sektor keuangan yang melahirkan suatu jasa keuangan berbasis online yang disebut sebagai Pinjaman Online Legal (Pinjol Legal), yang bertujuan untuk memudahkan masyarakat dalam melakukan pinjam-meminjam. Namun, semenjak munculnya Pinjol Legal masalah yang dirasakan oleh masyarakat terus bermunculan dan sampai saat ini Otoritas Jasa Keuangan (OJK) sebagai lembaga independen yang bertanggung jawab atas perlindungan, baik terhadap konsumen maupun pelaku usaha, dibantu oleh Asosiasi Fintech Pendanaan Indonesia (AFPI) belum mengeluarkan peraturan yang terkodifikasi secara jelas mengenai fokusnya terhadap Pinjol Legal ini. Korban terus bertambah dan kebijakan yang diberikan belum sepenuhnya menjawab keresahan masyarakat. Maka dari itu tanggung jawab OJK masih dipertanyakan, sehingga penulis mengangkat isu ini dengan menggunakan jenis penelitian yuridis normatif yang menggunakan pendekatan perundang-undangan (statute approach) dan pendekatan kasus (case approach), dengan adanya penambahan sumber bahan hukum dengan 2 (dua) jenis bahan hukum, yaitu bahan hukum primer berupa perundang-undangan dan bahan hukum sekunder berupa dokumen resmi, buku dan jurnal hukum. Artikel ini akan menjelaskan mengenai tanggung jawab OJK, apa saja yang sudah OJK lakukan, realita pinjol legal yang ada di lapangan, hingga aturan apa saja yang bersinggungan dengan pinjol legal. Sehingga penulis memberikan saran untuk OJK membuat aturan mengenai batasan suku bunga yang pasti, memberikan adanya dispensasi kepada konsumen untuk perpanjangan pembayaran pinjaman pada pinjol legal, hingga adanya tim pengawas inti yang membantu OJK dan AFPI dalam mengawasi kepada pinjol legal yang sudah melanggar ketentuan yang sudah OJK dan AFPI putuskan.Technological developments are moving very quickly, so that almost all sectors have been impacted by technology itself, one of which is the financial sector which has given birth to an online-based financial service called Legal Online Loans (Pinjol Legal), which aims to make it easier for people to borrow money. However, since the emergence of Pinjol Legal, problems felt by the public have continued to emerge and to date the Financial Services Authority (OJK) as an independent institution responsible for protection, both for consumers and business actors, assisted by the Indonesian Funding Fintech Association (AFPI) has not issued clearly codified regulations regarding the focus on Pinjol Legal. Victims continue to increase and the policies provided have not fully responded to public concerns. Therefore, OJK's responsibility is still being questioned, so the author raises this issue by using a type of normative juridical research that uses a statutory approach and a case approach, with the addition of 2 (two) types of legal material sources. legal materials, namely primary legal materials in the form of legislation and secondary legal materials in the form of official documents, books and legal journals. This article will explain OJK's responsibilities, what OJK has done, the reality of legal lending in the field, and what regulations relate to legal lending. So the author provides suggestions for the OJK to make regulations regarding fixed interest rate limits, provide dispensation to consumers to extend loan payments on legal loans, and have a core supervisory team that helps the OJK and AFPI in supervising legal loans that have violated OJK's provisions and AFPI decides
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