Penerapan Akuntansi Pertanggungjawaban sebagai Alat Pengendalian Biaya Produksi dan Penilaian Kinerja

Akuntansi pertanggungjawaban melalui struktur organisasi, penyusunan anggaran, dan sistem pelaporan biaya merupakan salah satu hal yang penting sebagai alat pengendalian biaya dalam suatu bidang usaha dan sebagai penilaian kinerja. Dalam pengendalian biaya dan penilaian kinerja tersebut, maka penyusunan anggaran akan menjadi hal yang sangat penting untuk membandingkannya dengan realisasi biaya yang akan terjadi dalam suatu kegiatan usaha. Tujuan penelitian ini adalah untuk mengetahui apakah penerapan akuntansi pertanggungjawaban didalamnya anggaran yang digunakan sudah efektif dan efisien untuk pengendalian biaya produksi dan penilaian kinerja pada UD. Prima Sentosa. Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif, dengan menguraikan permasalahan yang ada melalui informasi data. Objek penelitian ini adalah UD. Prima Sentosa (Bolmut). Hasil penelitian menunjukkan anggaran yang disusun oleh Perusahaan belum efektif karena tidak melibatkan bagian produksi dalam proses penyusunan anggaran. Dalam penggolongan biaya pada Perusahaan tidak adanya pemisahan biaya yang dapat dikendalikan dan biaya yang tidak dapat dikendalikan dari bagian manajer produksi. Struktur organisasi dari Perusahaan hanya terbagi beberapa tingkatan wewenang dan tanggungjawab, sehingga yang terlibat dalam proses perencanaan hanya terbatas pada beberapa orang saja, maka penerapan akuntansi pertanggungjawaban belum efektif sebagai alat pengendalian biaya produksi dan penilaian kinerja Perusahaan. Kata kunci : akuntansi pertanggungjawaban, biaya produksi, anggara

WiBACK: A back-haul network architecture for 5G networks

Recently both academic and industry worlds has started to define the successor of Long Term Evolution (LTE), so-called 5G networks, which will most likely appear by the end of the decade. It is widely accepted that those 5G networks will have to deal with significantly more challenging requirements in terms of provided bandwidth, latency and supported services. This will lead to not only modifications in access and parts of core networks, but will trigger changes throughout the whole network, including the Back-haul segment. In this work we present our vision of a 5G Back-haul network and identify the associated challenges. We then describe our Wireless Backhaul (WiBACK) architecture, which implements Software Defined Network (SDN) concepts and further extends them into the wireless domain. Finally we present a brief overview of our pilot installations before we conclude.This work has been supported by the BATS research project which is funded by the European Union Seventh Framework Programme under contract n317533

Physics at an Upgraded Fermilab Proton Driver

In 2004 the Fermilab Long Range Planning Committee identified a new high intensity Proton Driver as an attractive option for the future, primarily motivated by the recent exciting developments in neutrino physics. Over the last few months a physics study has developed the physics case for the Fermilab Proton Driver. The potential physics opportunities are discussed.Comment: 14 pages, 6 figures. Presented at the High Intensity Frontiers Workshop (HF05), Isola d'Elba, Italy, 28 May - 1 June, 200

Phase-resolved Crab pulsar measurements from 25 to 400 GeV with the MAGIC telescopes

We report on observations of the Crab pulsar with the MAGIC telescopes. Our data were taken in both monoscopic (> 25GeV) and stereoscopic (> 50GeV) observation modes. Two peaks were detected with both modes and phase-resolved energy spectra were calculated. By comparing with Fermi- LAT measurements, we find that the energy spectrum of the Crab pulsar does not follow a power law with an exponential cutoff, but has an additional hard component, extending up to at least 400 GeV. This suggests that the emission above 25 GeV is not dominated by curvature radiation, as suggested in the standard scenarios of the OG and SG models.Comment: 4 pages, 2 figures, Proc. TAUP 2011, submitted for publication in JCP

Theoretical Prospects of Neutrinoless Double Beta Decay

The compelling experimental evidences for oscillations of solar and atmospheric neutrinos imply the existence of 3-neutrino mixing in vacuum. We briefly review the phenomenology of 3-neutrino mixing, and the current data on the 3-neutrino mixing parameters. The open questions and the main goals of future research in the field of neutrino mixing and oscillations are outlined. The predictions for the effective Majorana mass || in neutrinoless double beta (bb0nu-) decay in the case of 3-neutrino mixing and massive Majorana neutrinos are reviewed. The physics potential of the experiments, searching for bb0nu-decay and having sensitivity approximately 10 times better than the presently reached, for providing information on the type of the neutrino mass spectrum, on the absolute scale of neutrino masses and on the Majorana CP-violation phases in the PMNS neutrino mixing matrix, is discussed.Comment: 15 pages, 2 postscript figures, LATEX; Invited talk given at the Nobel Symposium (N 129) on Neutrino Physics, August 19 - 24, 2004, Haga Slott, Enkoping, Swede

Seesaw Mass Matrix Model of Quarks and Leptons with Flavor-Triplet Higgs Scalars

In a seesaw mass matrix model M_f = m_L M_F^{-1} m_R^\dagger with a universal structure of m_L \propto m_R, as the origin of m_L (m_R) for quarks and eptons, flavor-triplet Higgs scalars whose vacuum expectation values v_i are proportional to the square roots of the charged lepton masses m_{ei}, i.e. v_i \propto \sqrt{m_{ei}}, are assumed. Then, it is investigated whether such a model can explain the observed neutrino masses and mixings (and also quark masses and mixings) or not.Comment: version accepted by EPJ

Gamma-Ray Emission from Two Blazars Behind the Galactic Plane: B2013+370 & B2023+336

B2013+370 and B2023+336 are two blazars at low-galactic latitude that were previously proposed to be the counterparts for the EGRET unidentified sources, 3EG J2016+3657 and 3EG J2027+3429. Gamma-ray emission associated with the EGRET sources has been detected by the Fermi Gamma-ray Space Telescope, and the two sources, 1FGL J2015.7+3708 and 1FGL J2027.6+3335, have been classified as unidentified in the 1-year catalog. This analysis of the Fermi-LAT data collected during 31 months reveals that the 1FGL sources are spatially compatible with the blazars, and are significantly variable, supporting the hypothesis of extragalactic origin for the gamma-ray emission. The gamma-ray light curves are compared with 15 GHz radio light curves from the 40-m telescope at the Owens Valley Radio Observatory (OVRO). Simultaneous variability is seen in both bands for the two blazar candidates. The study is completed with the X-ray analysis of 1FGL J2015.7+3708 using Swift observations that were triggered in August 2010 by a Fermi-detected flare. The resulting spectral energy distribution shows a two-component structure typical of blazars. We also identify a second source in the field of view of 1FGL J2027.6+3335 with similar characteristics to the known LAT pulsars. This study gives solid evidence favoring blazar counterparts for these two unidentified EGRET and Fermi sources, supporting the hypothesis that a number of unidentified gamma-ray sources at low galactic latitudes are indeed of extragalactic origin.Comment: 10 pages, 7 figures, 6 tables, accepted for publication in The Astrophysical Journa

Detection of Extended VHE Gamma Ray Emission from G106.3+2.7 with VERITAS

We report the detection of very-high-energy (VHE) gamma-ray emission from supernova remnant (SNR) G106.3+2.7. Observations performed in 2008 with the VERITAS atmospheric Cherenkov gamma-ray telescope resolve extended emission overlapping the elongated radio SNR. The 7.3 sigma (pre-trials) detection has a full angular extent of roughly 0.6deg by 0.4deg. Most notably, the centroid of the VHE emission is centered near the peak of the coincident 12CO (J = 1-0) emission, 0.4deg away from the pulsar PSR J2229+6114, situated at the northern end of the SNR. Evidently the current-epoch particles from the pulsar wind nebula are not participating in the gamma-ray production. The VHE energy spectrum measured with VERITAS is well characterized by a power law dN/dE = N_0(E/3 TeV)^{-G} with a differential index of G = 2.29 +/- 0.33stat +/- 0.30sys and a flux of N_0 = (1.15 +/- 0.27stat +/- 0.35sys)x 10^{-13} cm^{-2} s^{-1} TeV^{-1}. The integral flux above 1 TeV corresponds to ~5 percent of the steady Crab Nebula emission above the same energy. We describe the observations and analysis of the object and briefly discuss the implications of the detection in a multiwavelength context.Comment: 5 pages, 2 figure

A new, very massive modular Liquid Argon Imaging Chamber to detect low energy off-axis neutrinos from the CNGS beam. (Project MODULAr)

The paper is considering an opportunity for the CERN/GranSasso (CNGS) neutrino complex, concurrent time-wise with T2K and NOvA, to search for theta_13 oscillations and CP violation. Compared with large water Cherenkov (T2K) and fine grained scintillators (NOvA), the LAr-TPC offers a higher detection efficiency and a lower backgrounds, since virtually all channels may be unambiguously recognized. The present proposal, called MODULAr, describes a 20 kt fiducial volume LAr-TPC, following very closely the technology developed for the ICARUS-T60o, and is focused on the following activities, for which we seek an extended international collaboration: (1) the neutrino beam from the CERN 400 GeV proton beam and an optimised horn focussing, eventually with an increased intensity in the framework of the LHC accelerator improvement program; (2) A new experimental area LNGS-B, of at least 50000 m3 at 10 km off-axis from the main Laboratory, eventually upgradable to larger sizes. A location is under consideration at about 1.2 km equivalent water depth; (3) A new LAr Imaging detector of at least 20 kt fiducial mass. Such an increase in the volume over the current ICARUS T600 needs to be carefully considered. It is concluded that a very large mass is best realised with a set of many identical, independent units, each of 5 kt, "cloning" the technology of the T600. Further phases may foresee extensions of MODULAr to meet future physics goals. The experiment might reasonably be operational in about 4/5 years, provided a new hall is excavated in the vicinity of the Gran Sasso Laboratory and adequate funding and participation are made available.Comment: Correspondig Author: C. Rubbia (E-mail: [email protected]), 33 pages, 11 figure