Pengaruh Komitmen Organisasional, Komitmen Profesional, Motivasi Kerja, Konflik Peran, Ketidakjelasan Peran dan Kelebihan Peran terhadap Kepuasan Kerja Auditor pada Kantor Akuntan Publik di Pekanbaru, Padang dan Batam

This study aimed to determine the effect of organitational commitment, professional commitment, motivation to work, role conflict, role ambiguity and role overload on auditor\u27s satisfication. This research conducted in Pekanbaru, Padangand Batam. The respondents are auditors who work at public accountant office according to directory of IAPI. The sampling technic using total sampling. Data was collected by questionnaire delivered directly. 119 questionnaire was distributed, but only 87 questionnaire were returned. Data were analyzed using multiple linear regression analysis with SPSS version 20.00. The result showed that organitational commitment, professional commitment, motivation to work, role ambiguity and role overload variables have significant influence on auditor\u27ssatisfication, but role conflict variable does not have significant influence on auditor\u27s satisfication. The coefficient of determination shows that the effect of organitational commitment, professional commitment, motivation to work, roleconflict, role ambiguity and role overload on auditor\u27s satisfication amounted to 64.1%

PERANCANGAN ALAT PENCETAK MIE OTOMATIS

Perancangan Alat Pencetak Mie Mie merupakan makanan berbahan dasar tepung terigu yang sangat popular di kalangan masyarakat, khususnya masyarakat Indonesia. Proses pembuatan mie menggunakan cara dan alat tradisional memerlukan waktu yang lama. Tujuan perancangan Mesin pencetak mie ini adalah untuk mempermudah produsen mie kelas bawah dalam meningkatkan produktifitas. Alat ini merupakan suatu alat yang berfungsi untuk mencetak mie yang telah berbentuk lembaran dengan kapasitas yang besar. Adanya mesin pencetak mie ini akan meningkatkan produktivitas pembuatan mie. Teori yang digunakan dalam merancang alat pencetak mie otomatis ini adalah teori ergonomi, antropometri, statistik, observasi, interview dan dokumentasi. Sarana dan peralatan yang digunakan ada 3 yaitu kamera, roll meter, stopwatch. Data yang digunakan dalam membantu perancangan alat pencetak mie otomatis adalah data kualitatif dan data antropometri. Pengumpulan data perancangan alat pencetak mie otomatis ini dikumpulkan agar mendapatkan hasil yang sesuai dengan tujuan perancangan. Dari hasil perancangan ini di dapatkan alat pencetak mie otomatis tidak perlu mengeluarkan tenaga dan waktu yang banyak dari operator dalam proses pencetakan adonan, sehingga operator tidak mengalami kelelahan kerja pada proses pencetakan. Roll pencetak dapat dibongkar pasang sehingga memudahkan dalam pembersihan alat. Di dapat selisih output standard dari alat alat lama sebesar 12,4 kg/jam, dan alat baru sebesar 61,2 kg/jam, sehingga diperoleh kenaikan persentase output standard sebesar 393,54

A Layman\u27s Perspective On Women\u27s Health Care In Ghana

In an attempt to study women\u27s health care in Ghana, an internship was acquired at Korle Bu Teaching Hospital. For three weeks, the author joined a team of doctors, observed the methods they used, as well as the beliefs and traditions held by the patients, in regards to the fields of obstetrics and gynecology. The primary focus of the internship was to examine the system of care offered at KBTH, and compare it to an American system that the author had previously observed. As expected, the system of obstetrics observer at KBTH was found to be quite different from that of the United States. The most basic difference was that midwives deliver the vast majority of the babies in Ghana, whereas obstetricians delivered all of the babies in the American hospital that the author observed. This difference afforded the Ghanaian patient a number of benefits. For instance, they are given more time to deliver spontaneously than their counterparts in the United States. But the system is not without its drawbacks; The amount of compassion given to the labouring woman in KBTH does not come close to the amount given in the United States. These results led the author to conclude that there is a need for the medical officials in both the United States and Ghana to examine the other\u27s system, and incorporate its most positive aspects into their own system, in order to improve the quality of care offered

Upregulation of the cell-cycle regulator RGC-32 in Epstein-Barr virus-immortalized cells

Epstein-Barr virus (EBV) is implicated in the pathogenesis of multiple human tumours of lymphoid and epithelial origin. The virus infects and immortalizes B cells establishing a persistent latent infection characterized by varying patterns of EBV latent gene expression (latency 0, I, II and III). The CDK1 activator, Response Gene to Complement-32 (RGC-32, C13ORF15), is overexpressed in colon, breast and ovarian cancer tissues and we have detected selective high-level RGC-32 protein expression in EBV-immortalized latency III cells. Significantly, we show that overexpression of RGC-32 in B cells is sufficient to disrupt G2 cell-cycle arrest consistent with activation of CDK1, implicating RGC-32 in the EBV transformation process. Surprisingly, RGC-32 mRNA is expressed at high levels in latency I Burkitt's lymphoma (BL) cells and in some EBV-negative BL cell-lines, although RGC-32 protein expression is not detectable. We show that RGC-32 mRNA expression is elevated in latency I cells due to transcriptional activation by high levels of the differentially expressed RUNX1c transcription factor. We found that proteosomal degradation or blocked cytoplasmic export of the RGC-32 message were not responsible for the lack of RGC-32 protein expression in latency I cells. Significantly, analysis of the ribosomal association of the RGC-32 mRNA in latency I and latency III cells revealed that RGC-32 transcripts were associated with multiple ribosomes in both cell-types implicating post-initiation translational repression mechanisms in the block to RGC-32 protein production in latency I cells. In summary, our results are the first to demonstrate RGC-32 protein upregulation in cells transformed by a human tumour virus and to identify post-initiation translational mechanisms as an expression control point for this key cell-cycle regulator

Tinjauan terhadap Pengelolaan Akun Instagram @tangerangkota dalam Memberikan Informasi kepada Publik

Pemerintah Kota Tangerang menggunakan sosial media Instagram dalam penyebaran informasi publik seputar Kota Tangerang yang mana pengelolaan kontennya dikelola milik seorang admin dari Departemen Humas. Penelitian ini bertujuan untuk mengetahui tinjauan tentang pengelolaan akun Instagram @tangerangkota oleh Pemerintah Kota Tangerang. Dalam penelitian ini, pendekatan yang digunakan adalah kualitatif bersifat deskriptif. Metode yang digunakan dalam penelitian ini adalah studi kasus. Teknik pengumpulan data yang digunakan melakukan wawancara mendalam dengan tiga informan yang berasal dari 2 internal Humas Pemda Kota Tangerang dan 1 dari eskternal. Hasil tinjauan terhadap pengelolaan akun Instagram @tangerangkota ternyata menggunakan 2 dari 3 indikator yang dapat digunakan pada akun media sosial Instagram yaitu penyampaian konten atau Caption yang memperkuat dengan karakter atas pesan yang disampaikan dan penggunaan Hastag (#) dalam setiap konten yang diunggah. Proses komunikasi publik yang dilakukan oleh Pemerintah Kota Tangerang mealui akun Instagram @tangerangkota dapat berjalan dengan baik karena adanya dukungan Tim Hubungan Masyarakat (Humas) yang khusus mengelola akun media sosial secara berkelanjutan dalam upaya sosialisasi aktivitas pemerintah terutama yang terkait dengan informasi pariwisata ataupun program kerja secara efektif

Pengaruh Sosialisasi Pajak Terhadap Realisasi Penerimaan Pajak dengan Kepatuhan Wajib Pajak Sebagai Variabel Intervening

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak, (2) pengaruh Sosialisasi pajak terhadap Realisasi Penerimaan Pajak, (3) pengaruh Kepatuhan Wajib Pajak terhadap Realisasi Penerimaan Pajak, serta  (4) pengaruh Sosialisasi pajak terhadap Realisasi Penerimaan Pajak melalui Kepatuhan Wajib Pajak sebagai variabel intervening. Penelitian ini menggunakan rancangan penelitian kuantitatif eksplanatori. Data penelitian berupa data sekunder selama 5 tahun dari tahun 2004 sampai 2018 dengan teknik pengumpulan data menggunakan dokumentasi. Data yang digunakan dalam penelitian adalah sosialisasi pajak, realisasi penerimaan pajak dan kepatuhan wajib pajak yang bersumber dari Kantor Pelayanan Pajak Pratama Kepanjen. Data tersebut diolah dengan menggunakan analisis jalur (path). Hasil penelitian menunjukan bahwa: (1) sosialisasi pajak berpengaruh secara positif terhadap kepatuhan wajib pajak, (2) sosialisasi pajak berpengaruh secara positif terhadap realisasi penerimaan pajak, (3) kepatuhan wajib pajak berpengaruh secara positif terhadap realisasi penerimaan pajak, (4) sosialisasi pajak berpengaruh secara positif terhadap realisasi penerimaan pajak melalui kepatuhan wajib paja

Coupling Treatment Technologies with Bioelectrochemical Systems to Optimize Resource Recovery from Wastewater

Wastewater is a common waste produced from municipal, agricultural, and industrial processes. As the world’s population increases, the amount of wastewater produced globally is expected to reach approximately 450 billion m3 in the next two decades. Issues surrounding water, food, and energy accessibility will also become more imminent as the population grows. Interestingly, wastewater is an unconventional source of resources including water, nutrients (e.g., NH4+ and PO43-), and energy. However, conventional wastewater treatment processes focus primarily on the removal of containments rather than the recovery of resources. Bioelectrochemical systems (BES) have the ability to recover resources from wastewater. These engineered systems take advantage of microbial oxidation of organics to generate electricity. Incorporation of ion exchange membranes can also promote the separation of nutrients. Two common types of BES are microbial fuel cells (MFCs) and microbial electrolysis cells (MECs). However, shortcomings including relatively low energy production and high material costs oftentimes deter justification of BES implementation over conventional methods. Other processes and technologies such as forward osmosis (FO), membrane contactor (MC), and thermoelectric generators (TEGs) have similar issues when comparing the advantages and disadvantages of the recovery system. Coupling BES with other recovery approaches could potentially achieve synergy and optimize resource recovery from wastewater. However, systematic investigation of BES coupled systems to understand their potential as effective recovery systems is insufficient. This dissertation has three research objectives: (1) investigate forward osmosis as a pretreatment step for microbial fuel cell treatment, (2) explore membrane contactor integration with microbial fuel cell technology as a sustainable resource recovery method, and (3) investigate thermoelectric generators as an alternative power supply for microbial electrolysis cells. 1. Investigate forward osmosis as a pretreatment step for microbial fuel cell treatment. Chapter 2 describes methods used for removal and recovery of reverse fluxed solutes during FO operation. Chapter 3 investigates two draw solutes (NaCl and NH4HCO3) for FO water recovery and the effects that draw solutes have on coupled MFC performance. Holistic evaluations based on energy consumption, COD removal, ammonium removal and recovery, and water recovery were used to compare the coupled systems. 2. Explore membrane contactor integration with microbial fuel cell technology as a sustainable resource recovery method. Chapter 4 explores MC as a non-energy intensive approach to recover volatile fatty acids (VFAs) and ammonium. The effect osmotic distillation has on VFA and ammonium recovery, economic feasibility, and optimal operation conditions are explored as well. Chapter 5 incorporates MC into MFC treatment to compare air stripping and membrane separation as ammonium recovery methods. Different system configurations and parameters were analyzed to determine optimal operation conditions. 3. Investigate thermoelectric generators as an alternative power supply for microbial electrolysis cells. Chapter 6 presents TEGs as an alternative energy source that can be used to power an MEC for hydrogen generation. First, the TEGs were characterized for performance based on temperature gradient and recirculation rate of the hot and cold sources. Then, the TEG powered MEC was evaluated based on variables including Coulombic efficiency, hydrogen production rate, and maximum power density. Overall, this dissertation seeks to better understand the synergy that can be achieved by coupling BES with membrane processes and alternative energy sources, as well as how we evaluate these systems in terms of their effectiveness. It also seeks to provide insight on challenges that need to be addressed for real world implementation of these coupled systems

ANALISIS PILAR – PILAR DISNEYIZATION DALAM KONTEN MEDIA SOSIAL DESTINASI WISATA TEMATIK BERBASIS ALAM DI BANDUNG RAYA (Analisis Konten pada Media Sosial Destinasi Wisata Tematik Berbasis Alam di Bandung Raya)

Pariwisata tematik berbasis alam di Indonesia semakin banyak peningkatan, karena Indonesia memiliki banyak ragam dan budaya yang dapat menjadi potensi daya tarik wisata tematik berbasis alam. Salah satu wilayah yang juga memiliki ragam budaya dan potensi daya tarik wisata tematik berbasis alam, yaitu Bandung Raya. Banyaknya perkembangan destinasi wisata tematik berbasis alam pada Kota Bandung, menyebabkan semakin pesat pemasaran yang dilakukan melalui media sosial guna mempromosikan destinasi pariwisata, yang membuat para pengelola membutuhkan konsep pemasaran pada konten media sosial agar dapat menarik perhatian audiens. Salah satu konsep yang dapat dipakai oleh para pengelola destinasi wisata yaitu pilar – pilar Disneyzation. Pilar – pilar Disneyization ini terdiri dari Theming, Performative Labour, Merchandising, Hybrid Consumption. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis konten pada 3 Destinasi Wisata Tematik berbasis Alam di Kota Bandung, yaitu Floating Market, Dusun Bambu, dan Fairy Garden, dengan menganalisis 90 unggahan pada media sosial Instagram. Untuk melihat bagaimana penerapan dari pilar – pilar Disneyization dalam konten media sosial di destinasi wisata tematik berbasis alam. Untuk membantu proses analisis data, digunakan teori dari konsep disneyization, dan teori yang terkait destinasi wisata tematik berbasis alam. Hal ini membantu proses pengkategorian data sehingga lebih terstruktur. Hasil dari penelitian ini menunjukkan bahwa pilar –pilar dari Disneyization mampu diaplikasikan dalam konten pemasaran media sosial di destinasi wisata tematik berbasis alam di Kota Bandung. Hal ini, dapat dilihat dari theming, yang terlihat dari identitas merek, festival dan event, packaging, produk wisata kuliner, lokasi dari penempatan tema, dan arsitektur unik. Performative labour, terlihat dari aesthetic labour, competence labour, dan emotional labour. Hybrid consumption, terlihat dari produk kuliner, atraksi wisata, akomodasi edukasi, event, partnership, dan rekreasi. Merchandising, terlihat dari lokasi sebagai penempatan pembelian oleh – oleh dan souvenir yang dipasarkan. Nature-based thematic tourism in Indonesia is increasing, because Indonesia has many varieties and cultures that can become potential nature-based thematic tourism attractions. One of the areas that also has a variety of cultures and potential nature-based thematic tourism attractions, namely the city of Bandung. The number of developments in nature-based thematic tourist destinations in Bandung City has led to the rapid marketing carried out through social media to promote tourism destinations, which makes managers need marketing concepts on social media content in order to attract audience attention. One of the concepts that can be used by tourist destination managers is the Disneyzation pillars. These Disneyization pillars consist of Theming, Performative Labour, Merchandising, Hybrid Consumption. This research uses a qualitative approach with a content analysis method on 3 Nature-based Thematic Tourism Destinations in Bandung City, namely Floating Market, Dusun Bambu, and Fairy Garden, by analyzing 90 posts on Instagram social media. To see how the application of the Disneyization pillars in social media content in nature-based thematic tourist destinations. To assist the data analysis process, theories from the concept of Disneyization, and theories related to nature-based thematic tourist destinations were used. This helps the data categorization process so that it is more structured. The results of this study show that the pillars of Disneyization can be applied in social media marketing content in nature-based thematic tourist destinations in Bandung City. This can be seen from theming, which can be seen from brand identity, festivals and events, packaging, culinary tourism products, location of theme placement, and unique architecture. Performative labor, seen from aesthetic labor, competence labor, and emotional labor. Hybrid consumption, seen from culinary products, tourist attractions, educational accommodation, events, partnerships, and recreation. Merchandising, seen from the location as a placement for purchasing souvenirs and souvenirs that are marketed

Social Entrepreneurship: Marketing a Community Development Financial Institution toward Financial Inclusion

This paper emerges from a pedagogical philosophy that business students should experience a real-world consulting client and project prior to graduation. An equally important component of this capstone experience is the opportunity for the students to study a problem, and to make a set of solution-driven recommendations, that will lead to social good. This research is part of a series of conference papers from graduate students at Molloy College. Molloy College is rooted inthe Dominican tradition of study, spirituality, service, and community. Dominican education promotes the lifelong search for truth and the development of ethical leadership (Molloy College Mission Statement). The college them in 2012 was civic engagement; as a result, the business program capstone course was redesigned to provide the students with an opportunity to demonstrate the skills and knowledge expected of Molloy graduates. Most important, the students demonstrate that they have developed the disposition to value and support business organizations whose missions include service to the community

ANALISIS PILAR – PILAR DISNEYIZATION DALAM KONTEN MEDIA SOSIAL DESTINASI WISATA TEMATIK BERBASIS ALAM DI BANDUNG RAYA : Analisis Konten pada Media Sosial Destinasi Wisata Tematik Berbasis Alam di Bandung Raya

Pariwisata tematik berbasis alam di Indonesia semakin banyak peningkatan, karena Indonesia memiliki banyak ragam dan budaya yang dapat menjadi potensi daya tarik wisata tematik berbasis alam. Salah satu wilayah yang juga memiliki ragam budaya dan potensi daya tarik wisata tematik berbasis alam, yaitu Bandung Raya. Banyaknya perkembangan destinasi wisata tematik berbasis alam pada Kota Bandung, menyebabkan semakin pesat pemasaran yang dilakukan melalui media sosial guna mempromosikan destinasi pariwisata, yang membuat para pengelola membutuhkan konsep pemasaran pada konten media sosial agar dapat menarik perhatian audiens. Salah satu konsep yang dapat dipakai oleh para pengelola destinasi wisata yaitu pilar – pilar Disneyzation. Pilar – pilar Disneyization ini terdiri dari Theming, Performative Labour, Merchandising, Hybrid Consumption. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis konten pada 3 Destinasi Wisata Tematik berbasis Alam di Kota Bandung, yaitu Floating Market, Dusun Bambu, dan Fairy Garden, dengan menganalisis 90 unggahan pada media sosial Instagram. Untuk melihat bagaimana penerapan dari pilar – pilar Disneyization dalam konten media sosial di destinasi wisata tematik berbasis alam. Untuk membantu proses analisis data, digunakan teori dari konsep disneyization, dan teori yang terkait destinasi wisata tematik berbasis alam. Hal ini membantu proses pengkategorian data sehingga lebih terstruktur. Hasil dari penelitian ini menunjukkan bahwa pilar –pilar dari Disneyization mampu diaplikasikan dalam konten pemasaran media sosial di destinasi wisata tematik berbasis alam di Kota Bandung. Hal ini, dapat dilihat dari theming, yang terlihat dari identitas merek, festival dan event, packaging, produk wisata kuliner, lokasi dari penempatan tema, dan arsitektur unik. Performative labour, terlihat dari aesthetic labour, competence labour, dan emotional labour. Hybrid consumption, terlihat dari produk kuliner, atraksi wisata, akomodasi edukasi, event, partnership, dan rekreasi. Merchandising, terlihat dari lokasi sebagai penempatan pembelian oleh – oleh dan souvenir yang dipasarkan. Nature-based thematic tourism in Indonesia is increasing, because Indonesia has many varieties and cultures that can become potential nature-based thematic tourism attractions. One of the areas that also has a variety of cultures and potential nature-based thematic tourism attractions, namely the city of Bandung. The number of developments in nature-based thematic tourist destinations in Bandung City has led to the rapid marketing carried out through social media to promote tourism destinations, which makes managers need marketing concepts on social media content in order to attract audience attention. One of the concepts that can be used by tourist destination managers is the Disneyzation pillars. These Disneyization pillars consist of Theming, Performative Labour, Merchandising, Hybrid Consumption. This research uses a qualitative approach with a content analysis method on 3 Nature-based Thematic Tourism Destinations in Bandung City, namely Floating Market, Dusun Bambu, and Fairy Garden, by analyzing 90 posts on Instagram social media. To see how the application of the Disneyization pillars in social media content in nature-based thematic tourist destinations. To assist the data analysis process, theories from the concept of Disneyization, and theories related to nature-based thematic tourist destinations were used. This helps the data categorization process so that it is more structured. The results of this study show that the pillars of Disneyization can be applied in social media marketing content in nature-based thematic tourist destinations in Bandung City. This can be seen from theming, which can be seen from brand identity, festivals and events, packaging, culinary tourism products, location of theme placement, and unique architecture. Performative labor, seen from aesthetic labor, competence labor, and emotional labor. Hybrid consumption, seen from culinary products, tourist attractions, educational accommodation, events, partnerships, and recreation. Merchandising, seen from the location as a placement for purchasing souvenirs and souvenirs that are marketed