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PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAERAH KABUPATEN SUMBA TENGAH

ABSTRAK Penelitian ini bertujuan untuk mengetahui penaruh penerapan akuntansi dan pengawasan internal terhadap kualitas laporan keuangan pada BKD kabaputen sumba tengah.Dalam penelitian ini metode yang di gunakan peneliti adalah metode deskriptif kuantitatif.Populasi dan sampel adalah seluruh pengawai badan keuang daerah dan skpd kabupaten sumba tengah yang berjumlah 20 orang yang terdiri dari pegawai PNS 20 orang,sehingga sampel penelitian ini di peroritaskan pegawai PNS yang berjumlah 20 orang dan dialukan penentuan sampel mengunkan rumus slofin maka sampel pebnelitian ini berjumlah 20 orang. Teknik pengumpulan data dilakukan dengan menyebarkan kuisioner kepada responden. Teknik analisis data yang peneliti gunakan pada penelitian ini untuk mengetahui pengaruh penerapan akuntansi sektor publik dan pengawasan internal terhadap kualitas laporan keuangan, peneliti Uji Analisis Regresi Linear Berganda, Uji Parsial ( t), Uji Stimultan ( f ),dan Uji Koefisien Determinasi (R2). Dari hasil penelitian yang dilakukan,peneliti dapat menyimpulkan bahwa secara parsial penenerapan akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Satuan Kerja Perangkat Daerah pada Badan Keuangan Daerah Kabupaten Sumba Tengah,dan pengawasan internal perpengaruh positif dan signifikan terhadap kualitas laporan keuangan Satuan Kerja Perangkat Daerah pada Badan Keuangan Daerah Kabupaten Sumba Tengah. Sedangkan secara stimultan penerapan akuntansi dan pengawasan internal berpengaruh positif dan signifikan secara bersama- sama terhadap kualitas laporan keuangan pada Badan Keuangan Daerah Kabupaten Sumba Tengah. Hasil ini di buktikan denagan perolehan hasil pengujihan yang didapati hasil analisis regresi linear berganda dengan konstanta a sebesar -2..307 sedangkan koefisien b1 0,736, koefisien b2 1.157. dengan demikian persama regresi linear berganda yang memperlihatkan pengaruh penerapan akuntansi ( X1), pengawasan internal ( X2) terhadap kualitas laporan keuangan sebagai berikut :Y=0,-2.307+0,736 ( X1 )+1.157 (X2) +e. Selain itu hasil uji hipotesis pertama yaitu ada pengaruh variabel penerapan akuntansi sektor publik ( X1) Terhadap kualitas laporan keuangan ( Y) di ketahui bahwa, untuk variabel penerapan akuntansi ( X1) di temukan t hitung =4.164> nilai ttabel 2,119 dan tingkat signifikan =0,736 oleh karena itu nilai sig >0,05 maka Ha di terima dan Ho di tolak yang berarti berpengaruh antara variabel penerapan akuntansi ( X1) terhadap kualitas laporan keuangan ( Y ).Uji hipotesis kedua pengawasan internal (X2) yaitu pengaruh pengawasan internal ( X2) terhadap kualitas laporan keuangan (Y) diketahui bahwa, untuk variabel pengawasan internal ( X2) di temukan t hitung =4,652 > nilai t tabel=2.119 dan tingkat signifikan =1.157 oleh karena itu nilai sig.> 0,05 maka Ho di terima dan Ha di tolak yang berarti berpengaruh antara variabel pengawasan internal ( X2) terhadap kualitas laporan keuangan ( Y). Untuk f hitung didapati f hitung =18.021 > f tabel 3,59 dan tingkat signifikan 0,000 oleh karena nilai sig < 0,05 maka dapat simpulkan bahwa penerapan akuntansi sektor public ( X1) dan pengawasan internal ( X2) sama-sama berpengaruh signifikan terhadap kualitas laporan keuangan (Y) pada satuan kerja perangkat daerah kabupaten sumba tengah.berdasarkan hasil uji koefisien determinasi R2 dapat diketahui besarnya koefisien determinasi (R2) adalah 0,824 atau 82,4%. Hal ini berarti besarnya pengaruh penerapan akuntansi sektor publik dan pengawasan internal terhadap kualitas laporan keuangan adalah sebesar 0,642%. Sedangkan pengaruh sebesar 82,4% disebabkan oleh faktor lainnya yang tidak dibahas dalam penelitian ini. Kata Kunci : Penerapan Akuntansi Sektor Publik, Pengawasan Internal Terhadap Kualitas Laporan Keuangan

KUALITAS ORGANOLEPTIK DAN KEMAMPUAN ANTI NYAMUK VCO (VIRGIN COCONUT OIL) DENGAN VARIASI BATANG LORO WAWI EDDU

ABSTRAK KEMAMPUAN ANTI NYAMUK DAN KUALITAS ORGANOLEPTIK VCO ( VIRGIN COCONUT OIL) DENGAN VARIASI BATANG LORO WAWI EDDU Raddi, J.B * Ledo, M.E.S ** Ballo, A.** Penelitian ini bertujuan untuk mengetahui kualitas organoleptik dan kemampuan anti nyamuk VCO dengan variasi konsentrasi batang LWE. Metode yang digunakan adalah Eksperimen. Hasil uji organoleptik menunjukkan persentase kesukaan panelis tertinggi pada perlakuan K mencapai 100%, sedangkan V1 mencapai 90% dan V2 mencapai 80%. karena dari parameter aroma, warna dan rasa memiliki aroma khas, tidak berwarna, dan tidak berasa, sedangkan hasil uji anti nyamuk untuk K, V1, dan V2 menunjukkan kemampuan anti nyamuk yang berbeda yaitu untuk kontrol persentase kematian nyamuk tertinggi di menit ke-15 yaitu 100%? sedangkan V1 persentase kematian nyamuk tertinggi pada menit ke-4 yaitu 100% dan untuk perlakuan V2 menunjukkan persentase kematian nyamuk tertinggi pada menit ke-0 yaitu 100%. Kata Kunci : VCO, Batang LWE, Uji Organoleptik, Uji Anti nyamuk Keterangan : *Peneliti : ** Pembimbing ABSTRACT MOSQUITO RESISTANCE AND ORGANOLEPTIC QUALITY OF VCO (VIRGIN COCONUT OIL) WITH LORO WAWI EDDU VARIATIONS Raddi, J.B * Ledo, M.E.S ** Ballo, A.** This study aims to determine the organoleptic quality and anti-mosquito ability of VCO with variations in the concentration of LWE stems. The method used is Experiment. The results of the organoleptic test showed that the highest percentage of panelists' preference in the K treatment reached 100%, while V1 reached 90% and V2 reached 80%. because of the aroma, color and taste parameters it has a distinctive aroma, colorless and tasteless, while the results of the mosquito repellent test for K, V1, and V2 show different anti-mosquito abilities, namely to control the highest percentage of mosquito deaths in the 15th minute, namely 100%? while V1 the highest percentage of mosquito death was in the 4th minute, namely 100% and for the V2 treatment, the highest percentage of mosquito death was in the 0th minute, namely 100%. Keywords : VCO, LWE Stem, Organoleptic Test, Mosquito Repellent Test Description : *Researcher : ** Advisor

Increasing Students' Ability In Writing Descriptive Paragraph through Teaching of Paragraf Structure UPTD SMP Negeri 11 Kupang

INCREASING STUDENTS’ ABILITY IN WRITING DESCRIPTIVE PARAGRAPH THROUGH TEACHING OF PARAGRAPH STRUCTURE AT UPTD SMPNEGERI 11 KUPANG ABSTRACT Bibiana rambu boba joru..,1 Tiarma Marpaung.,2 Zuvyati Aryani Tlonaen..3 This research studied the increasing of students' ability to write descriptive text through teaching paragraph structure to class VIII A UPTD SMPN 11 Kupang. The purpose of this research was to find out whether teaching paragraph structure improves descriptive text writing skills. The research used was quantitati ve research, This study used a pre-experimental design in this study. Class VIII A students of SMPN 11 Kupang who took part in class were 31 students A, and 31 students took part in this research. Data collection was obtained using test, pre-test, and post-test. Data collection techniques was found by calculating the average score on the pre-test and post-test. The results of this study indicated was that there is a significant difference between the pre-test and post-test with an average pre-test score of 79,35 and 99,67 for post-test.Based on this, students' vocabulary mastery increased by 98.70 points. Where as in the paired test samples there were significant results between the pre-test and post-test based on the meaning of the value, namely 0.000 0.05. The hypothesis (Ho) was rejected and the hypothesis (Ha) was accepted. This showed that the use of paragraph structure in writing can improve students' writing skills. The research question has been answered. It was concluded the mean score of pre-test was 79,35 and the mean score of post-test was 99,67. The result of t-test shows that the significance values was 0.000 provides students new insight and experience towards learning process. The writing descriptive paragraph develop students’ way of thinking to be broader and dynamic mindset. Therefore, descriptive can be used as an alternative teaching technique to increasing students in learning descriptive text.

KUALITAS ORGANOLEPTIK DAN KEMAMPUAN ANTI NYAMUK VCO (VIRGIN COCONUT OIL) DENGAN VARIASI BATANG LORO WAWI EDDU

ABSTRAK KEMAMPUAN ANTI NYAMUK DAN KUALITAS ORGANOLEPTIK VCO ( VIRGIN COCONUT OIL) DENGAN VARIASI BATANG LORO WAWI EDDU Raddi, J.B * Ledo, M.E.S ** Ballo, A.** Penelitian ini bertujuan untuk mengetahui kualitas organoleptik dan kemampuan anti nyamuk VCO dengan variasi konsentrasi batang LWE. Metode yang digunakan adalah Eksperimen. Hasil uji organoleptik menunjukkan persentase kesukaan panelis tertinggi pada perlakuan K mencapai 100%, sedangkan V1 mencapai 90% dan V2 mencapai 80%. karena dari parameter aroma, warna dan rasa memiliki aroma khas, tidak berwarna, dan tidak berasa, sedangkan hasil uji anti nyamuk untuk K, V1, dan V2 menunjukkan kemampuan anti nyamuk yang berbeda yaitu untuk kontrol persentase kematian nyamuk tertinggi di menit ke-15 yaitu 100%? sedangkan V1 persentase kematian nyamuk tertinggi pada menit ke-4 yaitu 100% dan untuk perlakuan V2 menunjukkan persentase kematian nyamuk tertinggi pada menit ke-0 yaitu 100%. Kata Kunci : VCO, Batang LWE, Uji Organoleptik, Uji Anti nyamuk Keterangan : *Peneliti : ** Pembimbing ABSTRACT MOSQUITO RESISTANCE AND ORGANOLEPTIC QUALITY OF VCO (VIRGIN COCONUT OIL) WITH LORO WAWI EDDU VARIATIONS Raddi, J.B * Ledo, M.E.S ** Ballo, A.** This study aims to determine the organoleptic quality and anti-mosquito ability of VCO with variations in the concentration of LWE stems. The method used is Experiment. The results of the organoleptic test showed that the highest percentage of panelists' preference in the K treatment reached 100%, while V1 reached 90% and V2 reached 80%. because of the aroma, color and taste parameters it has a distinctive aroma, colorless and tasteless, while the results of the mosquito repellent test for K, V1, and V2 show different anti-mosquito abilities, namely to control the highest percentage of mosquito deaths in the 15th minute, namely 100%? while V1 the highest percentage of mosquito death was in the 4th minute, namely 100% and for the V2 treatment, the highest percentage of mosquito death was in the 0th minute, namely 100%. Keywords : VCO, LWE Stem, Organoleptic Test, Mosquito Repellent Test Description : *Researcher : ** Advisor

Increasing Students' Ability In Writing Descriptive Paragraph through Teaching of Paragraf Structure UPTD SMP Negeri 11 Kupang

INCREASING STUDENTS’ ABILITY IN WRITING DESCRIPTIVE PARAGRAPH THROUGH TEACHING OF PARAGRAPH STRUCTURE AT UPTD SMPNEGERI 11 KUPANG ABSTRACT Bibiana rambu boba joru..,1 Tiarma Marpaung.,2 Zuvyati Aryani Tlonaen..3 This research studied the increasing of students' ability to write descriptive text through teaching paragraph structure to class VIII A UPTD SMPN 11 Kupang. The purpose of this research was to find out whether teaching paragraph structure improves descriptive text writing skills. The research used was quantitati ve research, This study used a pre-experimental design in this study. Class VIII A students of SMPN 11 Kupang who took part in class were 31 students A, and 31 students took part in this research. Data collection was obtained using test, pre-test, and post-test. Data collection techniques was found by calculating the average score on the pre-test and post-test. The results of this study indicated was that there is a significant difference between the pre-test and post-test with an average pre-test score of 79,35 and 99,67 for post-test.Based on this, students' vocabulary mastery increased by 98.70 points. Where as in the paired test samples there were significant results between the pre-test and post-test based on the meaning of the value, namely 0.000 0.05. The hypothesis (Ho) was rejected and the hypothesis (Ha) was accepted. This showed that the use of paragraph structure in writing can improve students' writing skills. The research question has been answered. It was concluded the mean score of pre-test was 79,35 and the mean score of post-test was 99,67. The result of t-test shows that the significance values was 0.000 provides students new insight and experience towards learning process. The writing descriptive paragraph develop students’ way of thinking to be broader and dynamic mindset. Therefore, descriptive can be used as an alternative teaching technique to increasing students in learning descriptive text.

PANDANGAN TOKOH MASYARAKAT SUMBA TERHADAP KAWIN TANGKAP ( Palenidu Awinu )DI DESA UMBU PABAL SELATAN KECAMATAN UMBU RATUNGGAY BARAT KABUPATEN SUMBA TENGAH TAHUN 2020

ABSTRAK PANDANGAN TOKOH MASYARAKAT SUMBA TERHADAP KAWIN TANGKAP ( Palenidu Awinu ) DI DESA UMBU PABAL SELATAN KECAMATAN UMBU RATUNGGAY BARAT KABUPATEN SUMBA TENGAH TAHUN 2020 Boba. E (*) Pellu. L (**) Pabala. P Desa Umbu Pabal Selatan Kecamatan Umbu Ratunggay Barat Kabupaten Sumba Tengah memiliki lima pasang kawin tangkap. Menurut tokoh masyarakat Sumba kawin tangkap merupakan tradisi turun temurun. Penelitian ini dilakukan untuk melihat bagaimana pandangan tokoh masyarakat terhadap kawin tangkap di Desa Umbu Pabal Selatan Kecamatan Umbu Ratunggay Barat Kabupaten Sumba Tengah. Metode penelitian deskriptif kualitatif memiliki sampel sebanyak 15 orang. Peneliti mengumpulkan data dari 5 orang tokoh masyarakat, 5 orang orang pelaku, 5 orang korban kawin tangkap. Hasilnya, pandangan tokoh masyarakat Sumba terhadap kawin tangkap: a) Budaya: Pemaksaan terhadap perempuan dan Merendahkan martabat perempuan, b) Agama: tidak dilandaskan cinta kasih dan Melanggar Firman Tuhan, c) Hukum: Penculikan, Pemerkosaan, dan Tindakan kekerasan dibawah umur, d) Dampak Pendidikan: Menyebabkan perempuan putus sekolah dan Rentan korban kekerasan, e) Dampak Psikologi: trauma, stress, putus asa, fisik, f) Dampak Ekonomi: Tidak mandiri secara ekonomi, g) Internal, Eksternal : alasan ekonomi dan alasan budaya. Kawin tangkap sekarang ini sudah melenceng jauh dari kebiasaan dan lebih mengarah pada penculikan dan tindakan kekerasan bagi kaum perempuan. Oleh karena itu pemerintah, tokoh masyarakat, gereja/ GKS, lebih tegas dalam menanggapi masalah kasus kawin tangkap karena sangat meresahkan bagi kaum perempuan Sumba. Kata Kunci : Kawin Tangkap-Pandangan Tokoh Masyarakat- Kabupaten Sumba Tengah-Kecamatan URGB-Desa UPS.

Participatory Planning for Integrated Rural Water Supply and Sanitation Programmes: Guidelines and Manual

These guidelines are to help planners and managers in national governments to develop their own rural water supply and sanitation programmes. They can also be used by consultants, and NGOs could adapt them for their programmes. The Guidelines have been developed to help planners and managers to meet two challenges in rural water supply and sanitation (RWSS): 1. how to integrate the different components of RWSS - water supply, sanitation and hygiene promotion, and now, water resource management (in relation to domestic water supply and sanitation), together with the institutional arrangements to provide the services. 2. to enable all the stakeholders to participate in the planning process - women and men in the villages and communities to be served; field staff of implementing and facilitating agencies; the various technical and management staff at district, provincial and central levels; and other organisations including NGOs and the private sector. The Guidelines and supporting Manual provide a participatory process and methods to enable the user to address both these challenges. The process and methods can be applied in most contexts - they are intended to help the user to develop their own solutions to their own issues and problems.

Love Does (Cinta Bertindak)