Analisis Tingkat Efisiensi Penggunaan Modal Kerja dan Prediksi Efisiensi Lanjutan Penggunaan Modal Kerja

Penelitian ini bertujuan untuk mengetahui tingkat efisiensi penggunaan modal kerja dan untuk mengetahui prediksi efisiensi lanjutan penggunaan modal pada tahun 2010-2011.Penelitian ini menggunakan data skunder yang terdiri dari laporan keuangan tahun 2007 sampai dengan tahun 2009 yang terdiri dari Neraca dan Laporan Perhitungan Laba Rugi pada persahaan CV. Mitra Jaya Kabupaten Tegal. Metode penelitian yang digunakan ada dua analisis yaitu: (1) analisis efisiensi penggunaan modal kerja terdiri dari perhitungan rasio likuiditas dengan menghitung rasio lancar dan rasio cepat, rasio aktivitas dan rasio rentabilitas.(2) analisis metode Least Square's yaitu untuk memprediksi tingkat efisiensi penggunaan modal. Hasil penelitian menunjukan bahwa hasil perhitungan rasio lancar selama tahun 2007 – 2009 selalu mengalami peningkatan dimana perhitungan rasio lancarnya diatas 200 % yang termasuk dalam kategori sangat baik. Rasio cepat (quick ratio) adalah kemampuan untuk membayar utang yang harus segera dipenuhi dengan aktiva lancar yang lebih. Pada rasio cepat menunjukkan posisi likuiditas Perusahaan baik karena mendekati 100%. Dari hasil perhitungan perputaran modal kerja selama tahun 2007 – 2009 selalu mengalami penurunan. Rasio laba bersih sebelum pajak dengan total aktiva (Rate of ROA) selama tahun 2007 – 2009 selalu mengalami penurunan dimana rasio rentabilitas tahun 2007 sebesar 10,29 tahun 2008 sebesar 8,42 dan tahun 2009 sebesar 8,23. Berdasarkan perhitungan prediksi dengan metode least square dapat diketahui bahwa untuk tahun 2010, diprediksikan rasio lancar sebesar 599 %, rasio cepat 162 %, perputaran modal kerja 3,51 kali, rate of ROA 6,40 %, dan rentabilitas 7,20 %. Sedangkan prediksi untuk tahun 2011 adalah rasio lancar sebesar 895 %, rasio cepat 245 %, perputaran modal kerja 2,98 kali, rate of ROA 5,99 %, dan rentabilitas 6,50 % yang menunjukan keadaan modal kerja cukup efisien

Studying the Dynamic Characteristics to Lengthen the Operating Life for a Diesel Engine Using Frequency Response Function (Frf) Measurement

This research was conducted on Diesel engine single cylinder which aims to study the dynamic characteristics of Diesel engine type HATZ 1D 80 made in Germany. The test was performed by measuring the Frequency Response Function (FRF). In this study, the vibration response was measured at three points: point A which was situated below the engine shaft and in line with the stinger. Point A indicated the FRF point. Point B was located in the valve train component, while point C was situated above the cap of the valve train component. The range of frequencies applied was 0 - 3200 Hz, 3200 - 6400 Hz, 6400 - 9600 Hz, and 9600 - 11200 Hz. This research indicates that the natural frequencies arose because of the global vibration mode. The global vibration mode occurred at natural frequencies of 3118, 4805, 4821, 5021, 7129, 8601, and 11107 Hz. While other natural frequencies were associated with the local vibration mode because it appears only at one point of measurement

Analisis Pelayanan Maskapai Penerbangan PT “X” Rute Jakarta-Batam Berdasarkan Persepsi Penumpang

The complexity of competition in the air transport industry causing any company or airlines have to improve the quality of service to the customer. This study uses the variable consists of 23 attributes of services that includes 5 SERVQUAL dimensions namely reliability, responsiveness , empathy , assurance and tangibles . Importance Performance Analysis Methods and Customer Satisfaction Index is used to analyze the primary data . The results showed that there are three (3 ) service attributes that are in quadrant priorities for improved / enhanced service which are ( A4 ) on-time performance of airline service, (Re5) ease of reservation and ( Rs3 ) ease of buying a ticket and check -in service at the airport . Customer Satisfaction Index of PT " X " airline Jakarta - Batam route amounted to 85.61 % which is very good. Kompleksitas persaingan dalam industri angkutan udara atau penerbangan menyebabkan setiap Perusahaan harus selalu meningkatkan kualitas pelayanan agar kepuasan pelanggan dapat terwujud. Penelitian ini menggunakan variabel yang dalam terdiri dari 23 Atribut jasa yang meliputi 5 dimensi model Servqual yaitu reliabilitas, daya tanggap, empati, jaminan dan bukti fisik.Metode Importance Performance Analysis dan Customer Satisfaction Index digunakan untuk menganalisis data primer tersebut. Hasil penelitian menunjukkan bahwa terdapat 3 (tiga) atribut jasa yang berada pada kuadran prioritas untuk diperbaiki/ ditingkatkan pelayanannya yaitu (A4) kinerja tepat waktu pelayanan penerbangan, (Re5) kemudahan reservasi dan (Rs3) membeli tiket dan pelayanan check in di Bandar Udara. Nilai Customer Satisfaction Index pelayanan maskapai penerbangan PT “X” rute Jakarta-Batam adalah sebesar 85.61%. Pelayanan maskapai penerbangan PT “X” rute Jakarta-Batam tersebut mempunyai nilai indek kepuasan penumpang yang sangat baik (very good)

Filsafat Ilmu Karl R. Popper dan Thomas S. Kuhn Serta Implikasinya dalam Pengajaran Ilmu

This article discusses about philosophy of science according to Karl R. Popper and Thomas S. Kuhn. There are similarities and differences between their views about how progress and what function of science.Apparently both Popper and Kuhn agree that science does not proceed by induction. However Kuhn disagrees with the view that science progresses by falsifiability through conjectures and refutations, but occurance by paradigm shift. Popper and Kuhn\u27s disagreement amounted to a distinction between two functions within the practice of science, one of criticism (Popper) and one of puzzle solving (Kuhn).Science education implies the teaching and learning of science interesting and fruitful in one hand, and teachers should be role models to students in the other han

Pengaruh Jenis Kelamin Dan Bobot Potong Terhadap Kinerja Produksi Daging Domba Lokal Effect of Sex and Slaughter Weight on the Meat Production of Local Sheep

The research was conducted to determine the effect of sex and slaughter weight on the meat production. Increasing slaughter weight of male sheep and female sheep always was followed increasing carcass weight. At the same slaughter weight, male sheep had weight and percentage carcass were higher than female sheep. The statistical analysis resulted showed that sex was very significant effect, and slaughter weight was no significant effect, but there were interaction between sex and slaughter weight on fat, percentage fat, pelvic, kidney fat and yield grade number

Analisis Pro Dan Kontra Dalam Pengelolaan Sumber Air Ngesong Di Desa Punten Kecamatan Bumiaji Kota Batu

: Analysis Pro and Con over Management of Water Resources Ngesong at Punten Village Bumiaji Sub-district Batu City A critical source of water and an increase in the need for clean water is making Governments should manage water resources are integrated. Local Planning and Development Agency, the Official of Cipta Karya and the Drink Water Local Company Batu city coordinated to manage water sources Ngesong to satisfy the need of people in Ngaglik Village and around. However, the source of water is also managed and utilized by the communities surrounding the water source so the pros and cons in the management of water resources. The government should approach the surrounding community to create agreement by taking a middle way to have no parties who were cheated. This research to know, described and analyzing parties pro and con and agreements reached in the management of water sources Ngesong in the Batu city. The research type is descriptive with qualitative approach. The results showed that the pro consist of Local Planning and Development Agency, the Official of Cipta Karya and the Drink Water Local Company Batu city coordinate with each other to make RISPAM for a master plan to management of water sources Ngesong. The cons community consists of the village of Gunung Sari, Sumberejo Village and Ngaglik Village because the management of the water resource inventory resulted in declining investment and a water line pipes made of public facilities and private grounds being damaged. Agreement reached with the greenery around water sources, rectification back public facilities through which the drainage pipes and indemnity compensation to the people whose private land traversed by drainage pipes

Pemaknaan Humanisme Pancasila dalam Rangka Penguatan Karakter Bangsa Menghadapi Globalisasi

Today Indonesia is facing the challenges of globalization, especially in its cultural dimension has brought the threat to the continuity of national culture. Historically Pancasila ideology has been an integrating force is quite steady as a common platform for the nation-state of Indonesia. The existence of Pancasila should be shown again as a public discourse that is open to interpretation in accordance with the demands of the contemporary with the times. Therefore, the meaning of Pancasila humanism necessary in order to strengthen the nation's character in order to face the challenges of globalization

Studi Identifikasi Kebutuhan Dan Potensi Air Baku Air Minum Kabupaten Pasuruan

Pembangunan berwawasan lingkungan sebagai upaya sadar dan terencana yang memadukan lingkungan hidup termasuk sumber daya air di dalamnya ke dalam proses pembangunan untuk menjamin kemampuan, kesejahteraan dan kualitas hidup. Pembangunan dalam hal ini adalah pembangunan air minum mulai dari sumber air, pengaliran air baku, pengolahan air minum, jaringan transmisi air minum, jaringan distribusi air minum dan sambungan rumah. Untuk mengubah pandangan tersebut di atas perlu adanya Perubahan perilaku dan pandangan kepada masyarakat bahwa air merupakan benda langka yang mempunyai nilai ekonomi dan diperlukan pengorbanan untuk mendapatkannya. Dengan meningkatnya kesadaran masyarakat terhadap sisi lain dari air yaitu sebagai benda ekonomi maka diharapkan perilaku masyarakat dalam memanfaatkan air akan berubah, lebih bijaksana dalam mengekspotasi air dan lebih efisien

Pelayanan Kargo Udara di Terminal Kargo Domestik Bandar Udara Soekarno-Hatta

The compliance of users expectations on services air cargo is an important thing for organizations to face the competition of business services. Air cargo services in this study were measured with the dimensions of SERVQUAL model. Dimensions of quality that is used consist of the dimensions of reliability, responsiveness, assurance, empathy and tangible which covers 15 attributes of service. Service attribute is used to assess the quality of service warehouse operator PT Garuda Indonesia and PT Gapura Angkasa on domestic cargo terminal Soekarno-Hatta Airport. The research sample consisted of 46 service quality in the warehouse operator PT Garuda Indonesia Cargo and 33 in PT Gapura Angkasa. Service attributes were analyzed by Importance Performance Analysis. The most importances of services attributes consist of on-time delivery capabilities, delivering a record / document without errors, communication with customers and time coordination, the service immediately / quickly for customers, compensation for damages or missing items and the clarity and completeness of the operational procedures. Increased air cargo services and customer satisfaction index in the domestic cargo terminal can be done with corrective measures on the attributes of service that is located in quadrant one. Pemenuhan harapan pengguna kargo terhadap pelayanan kargo udara merupakan hal penting bagi organisasi jasa untuk menghadapi persaingan bisnis. Pelayanan kargo udara dalam penelitian ini diukur dengan dimensi model Servqual. Dimensi kualitas yang digunakan terdiri dari dimensi reliabilitas, daya tanggap, jaminan, empati dan bukti fisik yang meliputi 15 atribut jasa.Atribut jasa tersebut digunakan untuk menilai kualitas pelayanan warehouse operator PT Garuda Indonesia Cargo dan PT Gapura Angkasa pada terminal kargo Domestik Bandar Udara Soekarno-Hatta.Sampel penelitian kualitas pelayanan terdiri dari 46 pada warehouse operator PT Garuda Indonesia Cargo dan 33 pada PT Gapura Angkasa.Atribut jasa dianalisis dengan Importance Performance Analysis.Atribut jasa penting terdiri dari kemampuan pengiriman tepat waktu, menyampaikan catatan/dokumen tanpa kesalahan, komunikasi dengan pelanggan dan mengkoordnasi waktu, layanan yang segera/cepat bagi pelanggan, kompensasi untuk kerusakan atau barang hilang dan kejelasan dan kelengkapan prosedur operasional.Peningkatan pelayanan kargo udara dan indeks kepuasan pengguna di terminal kargo domestik dapat dilakukan dengan langkah perbaikan pada atribut jasa yang terletak pada kuadran satu