Analisis Pencatatan dan Pelaporan Aset Tetap pada Pemerintah Kabupaten Kepulauan Sangihe Tahun 2011 (Studi Kasus pada Dinas Ppkad Selaku Skpkd)

Local governments are reguired to make accountability reports that use accounting system that is set by the central government in the form of law – laws and regulations that are binding on all Government local government. Therefore, each Regional Financial Management Unit ( SKPKD ) must prepare its financial statements based on the government regulation number 24 of the Minister of home affairs Number 59 year 2007, which is an amandement to Permendagri N0. 13 year 2006 on guidelines financial Management.The research was conducted in Sangihe regency, which in this study, analyzed fixed asset Recording and Reporting on Local Government in this case the Departement of finance and revenue management as a Regional Asset SKPKD for fiscal year 2011.The purpose of this study is to analyzed the suitability of the recording and reporting of fixed assets in Sangihe regency government especially the Departement of revenue in the finance and asset management areas as SKPKD to financial statements in financial report balance Sangihe islanda District government with government regulation No. 24 year 2005 on standards government accounting and No. 13 year 2006 on Regional Financial Management Guidelslines.The study uses a descriptive research design in the form of case studies. Type of data used is quantitative data that figures-figures in the Balance sheet. The author uses the method library research, field surveys, and documentation required for data collection.The results showed that, Sangihe regency government has done the recording and reporting of fixed assets with good, though not fully in accordance with government Regulation No. 24 year 2005 regarding the Regulation of the minister and the government accounting standards of 2007 because the 2011 financial statements opinion gets no opinion ( Disclaimer Opinion) by CPC caused by asset accounting. However, the financial statements have been prepared in time to be used for the users as decision makers and as refence for the preparation of financial statements with fiscal year 2012 and in accordance with government accounting standards

Pengaruh Gaya Kepemimpinan, Locus of Control Terhadap Kinerja Internal Auditor (Penelitian Pada PT. Bank Sulut Dan PT. Bni, Tbk)

In facing the environment change, a company should level up the effectiveness of management control to achieve the final goal between the individual and the organization. That is why a leader should be able to motivate the subordinates so the goal can be achieved. Besides leadership style, locus of control also affects the internal auditor performance. Internal Auditor performance is one of the important indicators to reach the banking company success that is the reason why the researcher is interested with the title of this final task.This research is aimed to know the influence of leadership style and locus of control on the internal auditor performance. This research was done at 2 ( two) banking companies, those are PT. Bank SULUT and PT. BNI, Tbk. In this research the independent variable ( X ) are the leadership style ( X1 ) and locus of control ( X ) ; meanwhile the dependent variable ( Y ) is performance ( Y ) . The data collection method used is through survey and questioner with a list of questions. It would be answered by the respondents and those are the internal auditors. The technique used in data analysis to test the hypothesis was done by using the double linear regression analysis and processed through SPSS program Version 19.0. The result shows that the leadership style partially does not have an effect on the performance of internal auditor but the locus of control has an effect on the internal auditor performance. But simultaneously, the leadership style and locus of control influence the performance of internal auditor.

Status Resistensi Vektor Filariasis Asal Kabupaten Sikka terhadap Insektisida Bendiocarb

Filariasis adalah penyakit menular yang disebabkan oleh cacing filaria yang menyerang saluran dan kelen­jar getah Bening yang ditularkan oleh berba­gai jenis nyamuk. Kasus filariasis di Kabupaten Sikka tahun 2015-2017 setiap tahunnya meningkat. Pengendalian vektor nyamuk secara kimia dapat dilakukan dengan menggunakan insektisida. Insektisida yang digunakan secara terus-menerus dapat menyebabkan nyamuk menjadi resisten. Penelitian ini bertujuan untuk mengetahui status resistensi vektor filariasis terhadap insektisida bendiocarb 0,1% di Kabupaten Sikka tahun 2018. Penelitian ini diawali dengan survei lokasi dan pengambilan sampel di Kabupaten Sikka. Pemeliharaan nyamuk dan uji resistensi dilakukan di laboratorium FKH Undana. Bahan yang digunakan dalam penelitian ini adalah nyamuk Aedes sp. dan Anopheles sp., impregnated paper bendiocarb 0,1.  Hasil uji resistensi menggunakan metode susceptibility test dengan impregnated paper bendiocarb 0,1% yaitu kematian nyamuk uji terhadap insektisida bendiocarb sebesar 33,3% sehingga tergolong dalam kategori resistensi tinggi

Failure time and microcrack nucleation

The failure time of samples of heterogeneous materials (wood, fiberglass) is studied as a function of the applied stress. It is shown that in these materials the failure time is predicted with a good accuracy by a model of microcrack nucleation proposed by Pomeau. It is also shown that the crack growth process presents critical features when the failure time is approached.Comment: 13 pages, 4 figures, submitted to Europhysics Letter

Neutron emissions in brittle rocks during compression tests: Monotonic vs cyclic loading

Neutron emission measurements, by means of 3He devices and neutron bubble detectors, were performed during two different kinds of compression tests on brittle rocks: (i) under displacement control, and (ii) under cyclic loading. The material used for the tests was Green Luserna Granite, with different specimen sizes and shapes, and consequently with different brittleness numbers. Since the analyzed material contains iron, our conjecture is that piezonuclear reactions involving fission of iron into aluminum, or into magnesium and silicon, should have occurred during compression damage and failure. Some studies have been already conducted on the different forms of energy emitted during the failure of brittle materials. They are based on the signals captured by acoustic emission measurement systems, or on the detection of electromagnetic charge. On the other hand, piezonuclear neutron emissions from very brittle rock specimens in compression have been discovered only very recently. In this paper, the authors analyse this phenomenon from an experimental point of vie