Sistem dan Prosedur Akuntansi Pembiayaan pada Badan Pengelolaan Keuangan dan Barang Milik Daerah Pemerintah Kota Manado

Pemerintah Kota Manado merupakan Satuan Kerja Pengelolaan Keuangan Daerah (SKPKD), salah satunya memiliki tugas umum pemerintahan di bidang pembiayaan sesuai peraturan Perundangundangan yang berlaku, yang secara langsung dikelola pada Badan Pengelolaan Keuangan Dan Barang Milik Daerah (BPK-BMD). Sistem dan prosedur Pembiayaan meliputi serangkaian kegiatan penerimaan dan pengeluaran pembiayaan, sedangkan perlakuan akuntansi pembiayaan yaitu pengakuan, pencatatan, dan pengungkapan. Penelitian ini bertujuan untuk mengetahui sistem dan prosedur pembiayaan dan perlakuan akuntansi pembiayaan pada Pemerintah Kota Manado. Metode yang digunakan adalah analisis deskriptif yaitu dengan mempelajari proses akuntansi pembiayaan yang diterapkan dilapangan dan membandingkan data yang diperoleh dari hasil penelitian dengan tinjauan pustaka dan literatur. Hasil penelitian menunjukkan sistem dan prosedur pembiayaan dan perlakuan akuntansi pembiayaan pada BPK-BMD telah sesuai dengan Permendagri No. 55 Tahun 2008 dan Peraturan Pemerintah No. 71 Lampiran II namun masih ada saja hambatan dan kelemahan bagi BPK-BMD dalam sistem dan prosedur maupun perlakuannya. Diharapkan Perlu adanya peningkatan efektifitas dan efisiensi dalam proses transaksi penerimaan dan pengeluaran pembiayaan serta perlu melakukan evaluasi dalam mencatatkan dengan benar dan baik setiap transaksi di laporan keuangan realisasi anggaran, sehingga tidak lagi terjadi kelemahan dan kekurangan dalam pencatatan laporan keuangan. Kata kunci: sistem dan prosedur pembiayaan, perlakuan akuntans

Evaluasi Pengelolaan Barang Milik Daerah Pada BPK-BMD Kabupaten Minahasa Utara

Pemendagri No. 19 Tahun 2016 tentang Pedoman Teknis Pengelolaan Barang Milik Daerah diharapkan pemerintah daerah agar segera menyusun dan menerapkan sistem penatausahaan untuk pembukuan, inventarisasi dan melaporkan sistem milik daerah dengan menghasilkan neraca daerah dan laporan realisasi anggaran, dan menjadi dasar untuk Badan Pengelola Keuangan dan Barang Milik Daerah Kabupaten Minahasa Utara. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui penerapan pengelolaan barang milik daerah pada Badan Pengelola Keuangan dan Barang Milik Daerah Kabupaten Minahasa Utara, apakah telah sesuai dengan Permendagri Nomor 19 Tahun 2016. Jenis penelitian dalam studi ini adalah Penelitian deskriptif. Hasil penelitian menyimpulkan bahwa Pengadaan, Penggunaan, Pemeliharaan, Pemindahtanganan, Penghapusan dan Pengendalian dan Pengawasan Barang Milik Daerah (BMD) pada (BPK-BMD) Kabupaten Minahasa Utara telah sesuai dengan Permendagri Nomor 19 Tahun 2016. (BPK-BMD) Kabupaten Minahasa Utara, pada tahun anggaran 2017 dan selanjutnya, dalam menjalankan prosedur Pengadaan, Penggunaan, Pemeliharaan, Pemindahtanganan, Penghapusan dan Pengendalian dan Pengawasan barang, tetap berpedoman pada Permendagri Nomor 19 Tahun 2016 dan pengguna barang tetap mempertahankan prosedur pemerintah mulai dari perencanaan hingga pelaporan

Observed Structure and Characteristics of Cold Pools over Tropical Oceans using Vector Wind Retrievals and WRF Simulations

No abstract availabl

Model-based cap thickness and peak cap stress prediction for carotid MRI

A rupture-prone carotid plaque can potentially be identified by calculating the peak cap stress (PCS). For these calculations, plaque geometry from MRI is often used. Unfortunately, MRI is hampered by a low resolution, leading to an overestimation of cap thickness and an underestimation of PCS. We developed a model to reconstruct the cap based on plaque geometry to better predict cap thickness and PCS. We used histological stained plaques from 34 patients. These plaques were segmented and served as the ground truth. Sections of these plaques contained 93 necrotic cores with a cap thickness <0.62 mm which were used to generate a geometry-based model. The histological data was used to simulate in vivo MRI images, which were manually delineated by three experienced MRI readers. Caps below the MRI resolution (n = 31) were (digitally removed and) reconstructed according to the geometry-based model. Cap thickness and PCS were determined for the ground truth, readers, and reconstructed geometries. Cap thickness was 0.07 mm for the ground truth, 0.23 mm for the readers, and 0.12 mm for the reconstructed geometries. The model predicts cap thickness significantly better than the readers. PCS was 464 kPa for the ground truth, 262 kPa for the readers and 384 kPa for the reconstructed geometries. The model did not predict the PCS significantly better than the readers. The geometry-based model provided a significant improvement for cap thickness estimation and can potentially help in rupture-risk prediction, solely based on cap thickness. Estimation of PCS estimation did not improve, probably due to the complex shape of the plaques

Understanding Missing National Agriculutral Statistics Survey Yields

This thesis consists of two chapters that explore factors that impact a corn and soybean yield is not reported by United States Department of Agricultural National Agricultural Statistics Service (NASS). These yields are important to several stakeholders for decision making and government program payments. The objective of the first chapter is to determine factors that impact the likelihood of a NASS corn or soybean yield are reported at the county-level. Factors such as county land coverage as well as average farm size are observed. The second chapter specifically compares NASS yields to alternative yield data across Tennessee. A spatial analysis is conducted to determine hot spots of yields values. The results from chapter two may be used to substitute missing NASS yields by alternative yields

Can You Hear Us Now? Engaging Young African American Voices in Urban Communities and Schools

This qualitative study will examine the impact of zero tolerance policies and school discipline practices on the educational experience of African American students, with a concentration on students who reside in urban communities. The objective of this study is to engage the perspectives of African American students about the impact of school discipline on their educational experiences. This study will examine factors that contribute to African American students entering the “school-to-prison pipeline,” and explore the role that suspensions and expulsions play in increasing the likelihood of students entering the juvenile justice system. The data collected in this study will identify the resources students believe should be available in their communities to support their future success. The data from this study will be used to analyze educational experiences and to discover effective intervention practices to attenuate the school-to-prison pipeline

Mortality after major amputation in elderly patients with critical limb ischemia

Background: Owing to the aging population, the number of elderly patients with critical limb ischemia (CLI) has increased. The consequence of amputation is immense. However, at the moment, information about the mortality after amputation in the elderly vascular patients is unknown. For this reason, this study evaluated mortality rates and patient-related factors associated with mortality after a major amputation in elderly patients with CLI. Methods: From 2006 to 2013, we included patients aged >70 years who were treated for chronic CLI by primary or secondary major amputation within or after 3 months of initial therapy (revascularization or conservative management). Outcome measurements were mortality after major amputation and factors associated with mortality (age, comorbidity and timing of amputation). Results: In total, 168/651 patients (178 legs; 26%) underwent a major amputation. Patients were stratified by age: 70–80 years (n=86) and > 80 years (n=82). Overall mortality after major amputation was 44%, 66% and 85% after 1, 3 and 5 years, respectively. The 6-month and 1-year mortality in patients aged 80 years or older was, respectively, 59% or 63% after a secondary amputation 3 months. Per year of age, the mortality rate increased by 4% (P=0.005). No significant difference in mortality after major amputation was found in the presence of comorbidity or according to Rutherford classification. Conclusion: Despite developments in the treatment of CLI by revascularization, amputation rates remain high and are associated with tremendous mortality rates. Secondary amputation after a failed attempt of revascularization causes a higher mortality. Further research concerning timing of amputation and patient-related outcome is needed to evaluate if selected patients might benefit from primary amputation

ANALISIS KINERJA KEUANGAN PADA INDUSTRI ALUMINIUM YANG LISTING DI BURSA EFEK JAKARTA

Analisis kinerja keuangan merupakan salah satu bentuk sarana yang penting dalam mengkomunikasikan informasi perusahaan. Ini mungkin ditunjukkan dalam sebuah laporan, yang menggambarkan kinerja finansial perusahaan selama periode waktu tertentu. Laporan keuangan adalah nama untuk laporan ini. Agar laporan keuangan dapat bermakna bagi pihak-pihak yang berkepentingan, maka penting dilakukan analisis laporan keuangan, yaitu pemeriksaan hubungan antar pos-pos dalam laporan keuangan. Tujuan dari penelitian ini adalah untuk mengetahui analisis dari kinerja keuangan pada industri alumunium yang listing di Bursa Efek Jakarta. Analsis yang dilakukan dalam penelitian ini yaitu rasio likuiditas, rasio leverage, rasio efisiensi, dan rasio profitabilitas. Berdasarkan rasio secara keseluruhan pada perusahaan alumunium yang listing di Bursa Efek Jakarta berada di posisi berjalan dengan cukup baik