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    PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR KEPOLISIAN RESOR KOTA LUBUKLINGGAU

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    The reform of state financial management in 2003 was aimed at realizing transparent and accountable government financial reporting. Reform of state financial management is the first step in improving the quality of state finances. In the government environment, fixed assets play an important role in government operations and also benefit the community. The problem studied is how the suitability of accounting for fixed assets at the Lubuklinggau Police with PSAP number 07 concerning Accounting for Fixed Assets from the point of view of recognition, measurement, presentation, and disclosure of Fixed Assets in Financial Statements. The research method used is a qualitative method, the method of data collection is carried out by means of observation and interviews with parties related to accounting at the Lubuklinggau Police Station. The results of this study are the Lubuklinggau Police Station has implemented Fixed Asset Accounting in accordance with PSAP 07, namely Assets are recognized when future economic benefits have been obtained and their value can be measured reliably, Fixed Assets are measured at cost, depreciation is carried out using a straight line and presented in Balance sheet according to PSAP 07

    IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI DI MASA PANDEMI COVID-19 PADA KPPN PALEMBANG

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    The Covid-19 pandemic necessitates a rapid change to the digital age. Currently, the Directorate General of Treasury continues to make policies that refer to the principles of E-government by developing the direction of transactions that occur in the government. One of them is the launch of SAKTI, which has been specifically designed to simplify and speed up the financial management process from planning to budget accountability, which consists of nine modules integrated into one database (single database) within the scope of the work unit. This study uses qualitative methods, data collection is done by interviewing parties related to the use of the SAKTI application and observations at KPPN Palembang. This research is expected to provide an overview of the implementation of SAKTI at KPPN Palembang. The result of this research is that the Expenditure Treasurer of KPPN Palembang as the operator of the Treasurer Module has implemented the SAKTI Treasurer Module properly according to the laws and regulations and does not mix with SILABI. Since the use of SAKTI desktop, switching to SAKTI Web has made it easier for treasurers to administer the money they manage online. However, the development of increasingly sophisticated technology must be a challenge and motivation in developing SAKTI. In addition, the quality and competence operator SAKTI is also very important and necessary in achieving the successful implementation of SAKTI

    PENGARUH PEMAAFAN TERHADAP MARAH PADA REMAJA YANG MEMILIKI ORANGTUA BERCERAI

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    PENGARUH PEMAAFAN TERHADAP MARAH PADA REMAJA YANG MEMILIKI ORANGTUA BERCERAI Sriyani ([email protected]) Ahmad ([email protected]) Faradillah Firdaus ([email protected]) Fakultas Psikologi Universitas Negeri Makassar Jl. A.P. Pettarani Makassar, 90222 Abstrak Sriyani, Ahmad, dan Faradillah Firdaus. 2016. Pengaruh pemaafan terhadap marah pada remaja yang memiliki orangtua bercerai. Skripsi. Fakultas Psikologi Universitas Negeri Makassar. Perceraian orangtua dapat memberikan dampak negatif bagi anak khususnya usia remaja. Remaja yang memiliki orangtua bercerai umumnya menunjukkan ekspresi kemarahan. Penelitian ini bertujuan untuk mengetahui pengaruh pemaafan terhadap marah pada remaja yang memiliki orangtua bercerai di kota Makassar. Populasi dalam penelitian ini adalah remaja yang memiliki orangtua bercerai. Teknik sampel yang digunakan dalam penelitian ini adalah accidental sampling dengan jumlah responden sebanyak 31 (N=31) orang. Pemaafan dalam penelitian ini diukur dengan skala pemaafan dan marah dalam penelitian ini diukur dengan skala marah. Data penelitian dianalisis dengan menggunakan korelasi Spearman dengan bantuan SPSS 20.0 for Windows. Hasil analisis data menunjukkan bahwa besarnya kekuatan hubungan antarvariabel adalah r = -0,663, dengan nilai signifikansi p = 0,000 < 0,05. Hasil penelitian ini menunjukkan bahwa terdapat hubungan negatif yang signifikan antara pemaafan dan marah pada remaja yang memiliki orangtua bercerai di kota Makassar, yang berarti semakin tinggi pemaafan maka semakin rendah marah pada remaja yang memiliki orangtua bercerai. Implikasi dari penelitian ini yaitu sebagai acuan untuk mengendalikan dan menurunkan marah serta memberikan pemaafan kepada pihak-pihak yang pernah menyakiti. Kata kunci : pemaafan, marah, dan remaja THE INFLUENCE OF FORGIVENESS TO ANGER IN ADOLESCENTS WHO HAVE DIVORCED PARENTS Sriyani ([email protected] ) Ahmad ([email protected]) Faradillah Firdaus ([email protected]) Faculty of Psychology, University of Makassar Jl. AP Pettarani Makassar, 90222 Abstract Sriyani, Ahmad & Faradillah Firdaus. 2015. The influence of forgiveness to anger in adolescents who have divorce parents. Undergraduate thesis. Faculty of Psychology, State University of Makassar. Parents divorce can adversely affect children, especially for adolescents. Adolescents who have divorce parents generally indicate an expression of anger.This study aims to determine the influence of forgiveness to anger in adolescents who have divorce parents in Makassar. The population in this study were adolescents who have divorce parents. Sampling technique used in this study is accidental sampling with the number of responden as many as 33 (N=33). Forgiveness in this study was measured by forgiveness scale and anger in this study was measured by anger scale. Data were analyzed by Sperman correlation with SPSS 20.0 for windows. the result showed that the magnitude of relationship between two variables was r= -0.663, with significance value of p = 0.000 < 0.05. these result indicate that there is a negative significant relationship between forgiveness and anger who have divorce parents, which mean the higher forgiveness, the lower anger ini adolescents who have divorce parents. The implication of this study is as a reference for controlling and lowering anger and give forgiveness to those who have hurt. Keywords: forgiveness, anger, and adolescents

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

    sj-pdf-1-smo-10.1177_20503121231172002 – Supplemental material for Usefulness of virtual autopsy in diagnosing pathologies in the paediatric population: A systematic review

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    Supplemental material, sj-pdf-1-smo-10.1177_20503121231172002 for Usefulness of virtual autopsy in diagnosing pathologies in the paediatric population: A systematic review by Chathula Wickramasinghe, Deepthi Edussuriya, Sriyani Perera and Nimashi Herath in SAGE Open Medicine</p

    PERAN NILAI-NILAI TASAWUF DALAM TERAPI BEKAM” (STUDI DESKRIPTIF : PENGOBATAN HIPERTENSI DI GRIYA BEKAM AZ-ZAHRA BANDAR LAMPUNG

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    ABSTRAK Sriyani : Peran Nilai-Nilai Tasawuf Dalam Terapi Bekam (Studi Deskriptif Pengobatan Hipertensi di Griya Bekam Az-Zahra Bandar Lampung) Sejak Indonesia meraih Kemerdekaan 76 tahun lamanya, perkembangan dunia kesehatan di Indonesia semakin modern. Namun walaupun perkembangannya yang begitu pesat Indonesia masih dilanda masalah kesehatan yang terus meningkat. Masalah-masalah yang sedang terjadi menjadi tantangan dan beban utama di dunia kesehatan Indonesia dalam hal ini, dunia kesehatan sangat berperan penting dalam membangun negara yang sehat untuk masyarakatnya dengan adanya edukasi kepada masyarakat untuk hidup dengan menjaga pola hidup sehat. Salah satu masalah kesehatan ini ialah hipertensi, adapun untuk pengobata hipertensi bisa dilakukan dengan cara berbekam dan menanamkan nilai-nilai tasawuf dalam kehidupan sehari-hari. Tujuan penelitian ini untuk mengetahui peran nilai-nilai tasawuf dalam terapi bekam untuk pasien hipertensi di Griya Bekam Az-Zahra Bandar Lampung serta untuk mengetahui proses dan tata cara pelaksanaan terapi bekam yang diterapkan di Griya Bekam Az-Zahra Bandar Lampung. Penelitian ini menggunakan metode penelitian Kualitatif berupa Deskriptif. Objek yang diteliti adalah pasien Hipertensi, penentuan sampel menggunakan teknik snowball sampling. Peneliti yang dilakukan dengan metode wawancara, dokumentasi dan melalui observasi. Data analisisnya dengan cara mereduksi data, penyajian data dan penarikan kesimpulan. Hasil dari penelitian ini adalah terapi bekam berperan mendorong reseptor-reseptor khusus yang terkait dengan penciutan dan peregangan pembuluh darah, sehingga pembuluh darah bisa merespon berbagai stimulus dan meningkatkan kepekaannya terhadap faktor�faktor penyebab hipertensi dan juga ditemukan bahwa Griya Bekam Az-Zahra Bandar Lampung hadir untuk memasyarakatkan Thibun Nabawi dengan tujuan menerapkan sunah Nabi dan melakukan ibadah sesuai dengan hadis dan seruan yang Allah Subhanahu Wata‟ala turunkan dalam ayat Al-Quran surat Asy-Syu‟ara ayat 80 dalam konteks pengobatan. Nilai�nilai tasawuf yang diterapkan di Griya Bekam Az-Zahra Bandar Lampung bertujuan untuk mengembalikan niat pasien dalam berobat dengan tujuan kembali kepada Sang Penyembuh yaitu Allah Subhanahu Wata‟ala serta membantu pasien untuk merilekskan semua beban atau masalah yang membuat kondisi spritualnya terganggu menjadi tenang dengan adanya penerapan nilai-nilai tasawuf dalam kehidupan pasien. Kata Kunci: Nilai Tasawuf, Bekam, Hipertens

    sj-docx-1-smo-10.1177_20503121231172002 – Supplemental material for Usefulness of virtual autopsy in diagnosing pathologies in the paediatric population: A systematic review

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    Supplemental material, sj-docx-1-smo-10.1177_20503121231172002 for Usefulness of virtual autopsy in diagnosing pathologies in the paediatric population: A systematic review by Chathula Wickramasinghe, Deepthi Edussuriya, Sriyani Perera and Nimashi Herath in SAGE Open Medicine</p

    Variations on the Author

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    “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

    PENGARUH RIGHT ISSUE TERHADAP ABNORMAL RETURN PADA PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA

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    EKA SRIYANI BACHRI, Influence of Right Issue to Abnormal Return on Public Companies Listed in Indonesia Stock Exchange. Faculty of Economics, State University of Jakarta. 2013. This study aimed to describe the rights issue, abnormal returns, and examine the effect of the rights issue to the abnormal return on a public company listed on the Indonesia Stock Exchange. Companies that become the object of study is the 28 public companies listed on the Indonesia Stock Exchange in 2010. This research is a form of secondary research and research using event study methods (event studies). The approach used to calculate abnormal returns using the market model approach. Observation (event window) of the abnormal returns around the announcement made in the rights issue, which is 7 days before and 7 days after the rights issue. And the estimation period used to calculate the expected return is for 100 days. Data analysis methods used in this research is using descriptive statistical analysis, normality test, homogeneity test, and test sample paired t test for paired difference test of data. The results show that the announcement of the rights issue does not affect the abnormal return, as shown by the absence of a significant difference between the abnormal returns before the announcement of the rights issue announcement abnormal return after the rights issue. Based on the results, it can be concluded that the stock market does not react to the announcement of the rights issue
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