61 research outputs found
Digital Era Challenges and Opportunities of Artificial Intelligence in E-Government and E-Business
Get PDFThe development of the digital era encourages emergence intelligence artificial intelligence (AI) that has open a very big opportunity in improvement e-government and e- business services . In the sector government , intelligence artificial can push improve efficient service to the community with provide automation and analyzing data as well ability taking decision based on data. Services based on this data Not yet covers to throughout the region so that Still need development infrastructure technology that can reach throughout remote parts of Indonesia. Research This use approach studies literature , the author also identified and collected data from various article that examines about digital, AI, E-government and e- business , challenges and opportunities , strengthening infrastructure is also very important For guard personal data security . Author conclude that data security is also one condition For increase sector business that takes advantage of intelligence artificial for safety customer can maximum . Marketing strategy can utilise intelligence artificial with automation its operation so that marketing more effective . even though adoption intelligence artificial Still Lots obstacles , and not yet profitable perpetrator business small medium (SME) thing This happen Because difficulty access technology intelligence artificial . Challenge intelligence artificial , e-government and e- business Policy institutions procurement goods / services government (LKPP) can give solution profitable for SMEs
ANALISIS MULTIDIMENSIONAL TERHADAP PERTIMBANGAN ETIKA. BAGI PRAKTISI PAJAK (Studi empiris pada akuntan yang bekerja di BPKP Perwakilan DIG Jakarta)
Get PDFThis research examines ethical tax practitioners' judgment especially the accountant, under condition of client's pressure as taxpayer to make assertive reports. This is an issue with very difficult moral / ethical consideration, faced by public accountant practitioners in major countries and Indonesia, which income tax is the biggest of the country income used for funding the nation development. MES (Multidimensional Ethic Scale) is used for measuring if the hypothetic behavior is consistent with the five ethical philosophies, i.e. moral equity (individual moral consideration), contractualism, utilitarianism, relativism, and egoism. For the sake of gaining understanding about ethical considerations which are influenced this considerations, MES which was expanded by Reidenbach and Robin (1990,1988) and completed by Cohen et.al (1996,1995a,1993) is used.
Eighty respondents come from BPKP auditor DIG Jakarta I and DIG Jakarta II branch office. Every respondent had read background information i.e. a case, and from every case was described that auditor forced to agree the insistent client position. After checking background information and statement about the taken action , the subject gave the answer by completing the MES. Giving the distinct action is consistent with the latest research which using MES and make sure that all of the subject will answer in the same reinforcer (Flory et al., 1992). The purpose of this research is to recognize the ethics considerations and behaviors of tax practitioners in facing client's pressure.
Analysis from the respondents showed that MES structure supports the whole ethical dimension existence. Ethical consideration regression in the MES dimension shows that ethical judgments was influenced by moral equity, followed by utilitarianism, and contractualism. This found research showed that there is morality perception or honesty in doing consistent action with individual tasks, and contractual duty is the main factor in ethical considerations. This research supports the latest research result, furthermore egoism factor significantly influencing ethical considerations, which was unproved matter. It is possible because the government auditor placing client's position in unable to influence -position economically for the existence of auditor, and afraid in potential risk as the state employees for over-defense the client.Academic references in Indonesia is one of the problem in ethical research for tax practitioners, because it is a new issue in accountant behavior subject. I hope that the next research in the future able to explore another substance such as investigating the client's attitude and auditor attitude in facing law risk which is imposed by profession institution and government institution, and the public accountant is being the part of the subject.
Key Words : Accounting ethics research, Multidimentional ethic scale, Tax practitioner ethical judgemen
Law Enforcement That Ensures The Achievement Sustainable Environment
Get PDFEnvironment life is unity space and all objects , which exist inside it including human beings . Along with increase human , then will need land For settler , place business For fulfil need primary life and secondary . issues damage environment consequence from logging forest . Research objectives This about issue enforcement law environment sustainable living . Research methods with approach legal normative data source from studies literature journals and books as well as document from and damage forest obtained from the internet. Conclusion of enforcement the law that guarantees achievement environment sustainable living , to be effective need collaboration from all party between apparatus enforcer law , government center and regions that have them territory forest . Police as mentor PPNS investigators need existence clarity authority in enforcement law damage environment . Awareness public need built to obey to rules and participate as well as guard environment
Mutu Fisik Biji dan Citarasa Kopi Arabika Hasil Fermentasi Mikrob Probiotik Asal Pencernaan Luwak
No full text<em>Civet coffee is produced through microbial digestion inside the civet’s tenue intestinal and caecum. Therefore, fermented coffee using probiotic microbes isolated from the civet digestive organs presumably will produce coffee with a distinctive flavor and aroma, which is similar to civet coffee. The research aimed to determine the effect of the fermentation period on physical quality of beans and flavor profile of probiotics Arabica coffee. The research was conducted at Belanga and Belantih Village, Kintamani District, Bangli Regency, laboratory of Assessment Institute for Agricultural Technology (AIAT) Bali, laboratory of Indonesian Coffee and Cocoa Research Institute Jember, and laboratory of Indonesian Center for Agricultural Postharvest Research and Development Bogor, from June to December 2013. Fermentation was carried out in 2 phases: (1) fermentation using probiotic microbes isolated from civet’s intestum tenue, (II) fermentation using probiotic microbes isolated from civet’s caecum. The treatments were arranged as follows: </em><em>P1 = fermentation at phases I and II, each for 4 days</em>, <em>P</em><em>2 = fermentation at phases I and II, each for 5 days, P3 = fermentation at phases I and II, each for 6 days, P4 = fermentation at phases I and II, each for 7 days. The result showed that probiotics Arabica coffee has a reasonably good physical quality and met the requirements of SNI 01-2907-2008. The best flavor was obtained in 2 fermentation phases, each for 6 and 7 days with a total score of 81.44 and 80.91, respectively, which then classified as specialty coffee. The qualities shown are better compared to original Arabica civet coffee.</em></jats:p
PENGARUH PENGGUNAAN METODE PEMBELAJARAN DEMONSTRASI TERHADAP MINAT BELAJAR SISWA KELAS XI PADA SUB KOMPETENSI PERBAIKAN SISTEM KOPLING DI SMK MA’ARIF 1 NANGGULAN
No full textSalah satu penyebab rendahnya minat belajar adalah kurang tepatnya penerapan penggunaan metode pembelajaran yang sesuai dengan materi yang diajarkan. Oleh karena itu dibutuhkan satu alternatif untuk mengembangkan pembelajaran. Alternatif itu diantaranya adalah pembelajaran dengan menggunakan metode pembelajaran demonstrasi. Tujuan penelitian ini adalah untuk mengetahui perbedaan minat belajar siswa antara kelas eksperimen dengan kelas kontrol sesudah dilaksanakan pembelajaran dengan menggunakan metode demonstrasi sub kompetensi perbaikan sistem kopling di SMK Ma’arif 1 Nanggulan. Jenis penelitian ini adalah penelitian eksperimen dengan menggunakan desain penelitian Non Equivalent Control Group Desain. Populasi yang digunakan dalam penelitian ini adalah siswa kelas XI SMK Ma’arif 1 Nanggulan dengan jumlah 110 siswa. Sampel penelitian diambil dengan teknik Random Assigment. Jumlah sampel sebanyak 60 siswa yang terbagi dalam dua kelas yaitu satu kelas XI O2 sebagai kelas kontrol dan satu kelas XI O3 sebagai kelas eksperimen dengan jumlah masing-masing kelompok sebanyak 30 siswa. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan angket. Validitas intrumen ini melalui pendapat para ahli (expert judgement) dan mengujicobakan instrumen (validitas empiris). Reliabilitas instrumen diuji dengan menggunakan Spearman Brown. Analisis data yang digunakan untuk menganalisis data hasil penelitian adalah statistik deskriptif dan uji beda (t-test). Berdasarkan hasil analisis data penelitian dapat disimpulkan bahwa ada perbedaan minat belajar siswa yang signifikan antara kelas eksperimen dengan kelas kontrol sesudah menggunakan metode pembelajaran demonstrasi. Hal tersebut dibuktikan dengan hasil thitung lebih besar ttabel yaitu sebesar 2,048 > 1,699 dengan perolehan rerata nilai minat kelas eksperimen lebih tinggi dari kelas kontrol yaitu sebesar 78,06 > 66,75. Dengan demikian penggunaan metode pembelajaran demonstrasi memberikan pengaruh positif terhadap minat belajar siswa
Inovasi Teknologi Perbaikan Bahan Tanam Kakao Di Indonesia
Get PDFTanaman kakao merupakan komoditas utama sub sektor perkebunan di Indonesia. Komoditas ini merupakan sumber devisa negara, penyedia lapangan kerja, sekaligus juga bermanfaat untuk konservasi tanah dan air. Sebagian besar tanaman kakao diusahakan dalam bentuk perkebunan rakyat yang mencapai 93% pada tahun 2010 dengan tingkat produktivitas 750 kg biji kering/ha/tahun. Rendahnya produktivitas kakao di Indonesia disebabkan oleh rendahnya kualitas bahan tanaman, serangan hama dan penyakit, dan penerapan teknologi budidaya yang tidak standar. Varietas dan klon kakao unggul yang tersedia saat ini meliputi varietas mulia dan lindak. Varietas-varietas dan klon unggul tersebut memiliki potensi produksi cukup tinggi, berkisar 1,5-2 ton/ha/tahun, tetapi masih rentan terhadap cekaman biotik, yaitu hama dan penyakit. Untuk meningkatkan produktivitas dan mutu hasil kakao di Indonesia, masih diperlukan varietas unggul yang tahan terhadap cekaman biotik tersebut baik yang berupa hibrida F1 maupun klonal. Perakitan varietas dan klon kakao dapat dilakukan melalui pendekatan konvensional dan inkonvensional. Secara konvensional perakitan bahan tanam kakao dapat dilakukan dengan melakukan persilangan untuk menghasilkan benih kakao hibrida secara biklonal maupun poliklonal. Pendekatan inkonvesional dengan memanfaatkan teknik molekuler dapat mempersingkat daur seleksi tanaman kakao.Kata Kunci: Kakao, produktivitas, perbaikan klon, hibridaCacao is a main crops commodity in Indonesia. It is one of the source of national income, providing employment opportunities, also as land and water conservation. Most cacao cultivation are in small holders, which reached 93% in 2010 with productivity rate of 750 kg of dried beans/ha/year. The low productivity is due to low quality of plant materials, pest and disease attack, and unstandarized cultivation technology. Available superior varieties and cacao clones which commonly in use today are fine cocoa and bulk cocoa. Both have high production potentials, ranging from 1.5-2 tonnes/ha/year, but susceptive to pest and disease attack. To increase productivity and yield quality of cacao requires superior variety that is resistant to biotic stress, either F1 hybrid or clonal. The assembling of cacao varieties and clones can be done through conventional and inconventional methods. Inconventional approach using molecular technology can shorten the selection cycle of cacao plants
Sinergi Inovasi Memperkuat Pertanian Rakyat Berbasis Tanaman Perkebunan Dan Rempah-Rempah
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