ANALISIS AUDIT OPERASIONAL ATAS SISTEM AKUNTANSI RETURN/REFUND PENJUALAN SERTA PERANANNYA TERHADAP OMZET

Abstrak Penelitian ini membahas mengenai audit operasional pada PT. M 10 yang berlokasi di Kecamatan Alang-alang Lebar Tanjung Siapi-api Palembang. Fokus penelitian ini pada bagian customer service terkait dengan sistem akuntansi return/refund yang pada dasarnya aktivitas-aktivitas tersebut sering kali terjadi pada perusahaan-perusahaan retail seperti halnya PT. M 10. Tujuan penelitian ini adalah untuk mengetahui bagaimana audit operasional atas sistem akuntansi refund/return penjualan serta peranannya terhadap omset. Penelitian ini dilakukan tidak hanya untuk mengetahui apakah audit operasional atas sistem akuntansi return/refund penjualan memiliki peran terhadap omset tetapi juga untuk memberikan masukan kepada perusahaan dalam mencapai tujuan perusahaan dan menjaga kepuasan pelanggan. Perusahaan harus memberikan kenyamanan akan pelayanan terhadap pelanggan. Penelitian ini merupakan penelitian kualitatif. Data diperoleh dengan menggunakan teknik observasi , wawancara, dan dokumentasi. Data dianalisis dengan teknik yang disarankan oleh Miles dan Huberman, yaitu reduksi, display, dan kesimpulan. Hasil penelitian menunjukkan bahwa baik dari pihak customer internal maupun customer eksternal sama-sama menyatakan setuju jika audit operasional atas sistem akuntansi return/refund pada PT. M 10 Tanjung Siapi-api Palembang berpengaruh terhadap perkembangan omset perusahaan terlihat dari kinerja karyawan yang membaik dengan adanya kunjungan audit store dan kepuasan pelanggan yang didapati customer yang membuat kunjungan di store semakin ramai dan banyak yang melakukan transaksi. Abstract This study discusses the operational audit at PT. M 10 which is located in Alang-alang Lebar District, Tanjung Siapi-api, Palembang. The focus of this research is on the customer service department related to the return/refund accounting system which basically these activities often occur in retail companies such as PT. M 10. The purpose of this study is to find out how the operational audit of the sales refund/return accounting system and its role in turnover. This research was conducted not only to determine whether the operational audit of the sales return/refund accounting system has a role in turnover but also to provide input to the company in achieving company goals and maintaining customer satisfaction. Companies must provide convenience for service to customers. This research is qualitative research. The data were obtained by using observation, interview, and documentation techniques. The data were analyzed using the technique suggested by Miles and Huberman, namely reduction, display, and conclusion. The results of the study show that both internal and external customers both agree that the operational audit of the return/refund accounting system at PT. M 10 Tanjung Siapi-api Palembang affects the development of company turnover, as can be seen from the improved employee performance with store audit visits and customer satisfaction found by customers, which makes store visits more crowded and many make transactions.

PROJEKAT AB SKELETNE KONSTRUKCIJE VIŠESPRATNE ZGRADE PREMA EVROKODU I UPOREDNA ANALIZA USVOJENE ARMATURE

U prvom dijelu rada prikazan je projekat višespratne armiranobetonske zgrade spratnosti PO+PR(+0,90 m)+10 u Budvi, prema Evrokod standar­dima. U drugom dijelu rada prikazana je uporedna analiza usvojene armature karakterističnih ramova prema Evrokodu i domaćim standardima.

Investigation of aerodynamic interaction between the balloon and the ducted wind turbine in airborne configuration

An aerodynamic analysis is presented in the current work, which estimates the separation distance between the balloon and the turbine in an airborne wind energy system (AWES). The stability of the structure of AWES depends on the aerodynamic interaction between the turbine and the balloon. A minimum gap must be maintained between the balloon and the wind turbine to reduce the interaction between the balloon and the turbine assembly. Three cases of AWES have been studied with a separation gap of 5 m, 10 m, and 16 m to estimate the minimum distance of separation between the balloon and the turbine. The aerodynamic interaction details suggest that a minimum distance of 13 m needs to be maintained between the turbine and the balloon to avoid the interaction between the balloon and turbine. Steady-state simulations of the rotor are run for various wind conditions to evaluate the efficiency of the duct-mounted configuration. The ducted turbine configuration saw a 7.4% increase in torque than the inducted turbine for a wind speed of 5 m s−1. A torque increase of 17.85% was observed when the separation distance was increased to 16 m from earlier 10 m.

Several generalizations on Wolstenholme Theorem

This paper generalizes Wolstenholme theorem on two aspects. The first generalization is a parameterized form: let p > k + 2, k ≥ 1, ∀t ∈ ℤ, then ${{(pt + p - 1)!} \over {(pt)!}}\mathop \sum \limits_{m = 0}^{k - 1} {( - 1)^m}\mathop \sum \limits_{1 \le {i_l} < \cdots < {i_{k - m}} \le p - 1} {{{p^{k - (m + 1)}}} \over {\mathop \prod \limits_{l = 1}^{k - m} (pt + {i_l})}} \equiv 0{\left( {\bmod {p^{k + 1}}} \right)^.}$ The second generalization is on composite number module: Let 1overa be the x in congruent equation ax ≡ 1(mod m)(1 ≤ x < m), if m ≥ 5, then $$\matrix{ {\sum\limits_{\scriptstyle (k,m) = 1, \hfill \atop \scriptstyle 1 \le j \le m \hfill} {{{\left( {{1 \over k}} \right)}^2}} } \hfill & \equiv \hfill & {{m \over 6}[2m\varphi (m) + \prod\limits_{p|m} {(1 - p)]{{(\bmod m)}^{\;;}}} } \hfill \cr {\sum\limits_{\scriptstyle (k,m) = 1, \hfill \atop \scriptstyle 1 \le j \le m \hfill} {{{\left( {{1 \over k}} \right)}^3}} } \hfill & \equiv \hfill & {{{{m^2}} \over 4}[m\varphi (m) + \prod\limits_{p|m} {(1 - p)](\bmod m){\;^;}} } \hfill \cr {\sum\limits_{\scriptstyle (k,m) = 1, \hfill \atop \scriptstyle 1 \le j \le m \hfill} {{{\left( {{1 \over k}} \right)}^4}} } \hfill & \equiv \hfill & {{m \over {30}}[6{m^3}\varphi (m) + 10{m^2}\prod\limits_{p|m} {(1 - p) - \prod\limits_{p|m} {(1 - {p^3})](\bmod m){\;^;}} } } \hfill \cr {\sum\limits_{\scriptstyle (k,m) = 1, \hfill \atop \scriptstyle 1 \le j \le m \hfill} {{{\left( {{1 \over k}} \right)}^r}} } \hfill & \equiv \hfill & {{m^r}\sum\limits_{d|m} {\mu (d){{\left( {{m \over d}} \right)}^{ - r}}\sum\limits_{k = 1}^{{m \over d}} {{k^r}(\bmod m){\;^.}} } } \hfill \cr } $$ Where φ(x) is Euler function , μ(x) is Möbius function.

The Microscopic Mechanisms Involved in Superexchange

In earlier work, we previously established a formalism that allows to express the exchange energy J vs. fundamental molecular integrals without crystal field, for a fragment A–X–B, where A and B are 3d1 ions and X is a closed-shell diamagnetic ligand. In this article, we recall this formalism and give a physical interpretation: we may rigorously predict the ferromagnetic (J < 0) or antiferromagnetic (J > 0) character of the isotropic (Heisenberg) spin-spin exchange coupling. We generalize our results to ndm ions (3 £ n £ 5, 1 £ m £ 10). By introducing a crystal field we show that, starting from an isotropic (Heisenberg) exchange coupling when there is no crystal field, the appearance of a crystal field induces an anisotropy of exchange coupling, thus leading to a z-z (Ising-like) coupling or a x-y one. Finally, we discuss the effects of a weak crystal field magnitude (3d ions) compared to a stronger (4d ions) and even stronger one (5d ions). In the last step, we are then able to write the corresponding Hamiltonian exchange as a spin-spin one.

Impulsfluss an vertikalen Wänden – Messung und Parametrisierung

&lt;p&gt;Der globale Klimawandel hat einen gro&amp;#223;en Einfluss auf das st&amp;#228;dtische Klima, wobei sich durch die hohe Bebauungsdichte und Versiegelung viele Effekte wie Hitzewellen zus&amp;#228;tzlich verst&amp;#228;rken. Damit unsere St&amp;#228;dte auch in Zukunft lebenswerte Orte bleiben, m&amp;#252;ssen diese an die ver&amp;#228;nderten klimatischen Bedingungen angepasst werden. Um diese Anforderungen umzusetzen, k&amp;#246;nnen dank der gestiegenen Rechenkapazit&amp;#228;ten vermehrt wirbel- und geb&amp;#228;udeaufl&amp;#246;sende Large-Eddy-Simulations-(LES) Modelle wie das PALM-4U (Maronga et al., 2015) in der Praxis zur Stadtplanung eingesetzt werden. Die in diesen Modellen verwendeten Annahmen und Parametrisierungen zum Windprofil sowie Impulsfluss an vertikalen W&amp;#228;nden von Geb&amp;#228;uden basieren jedoch mangels geeigneter Daten zumeist auf Grenzschichtmessungen &amp;#252;ber nahezu homogenen Fl&amp;#228;chen (Businger, 1971). Daher stellt sich die Frage, wie gut diese Annahmen an vertikalen W&amp;#228;nden zutreffen. Wie sehen das Windprofil und der Impulsfluss an einer realen Fassade aus?&lt;/p&gt; &lt;p&gt;Zur Untersuchung dieser Fragestellungen wurden im Rahmen des &amp;#8222;Stadtklima im Wandel [UC]&lt;sup&gt;2&lt;/sup&gt;&amp;#8220; Projektes zwei 6&amp;#160;m lange Ausleger in etwa 42&amp;#160;m (10.&amp;#160;Stock) und 64&amp;#160;m (16. Stock) H&amp;#246;he an der Fassade eines insgesamt 85&amp;#160;m hohen Geb&amp;#228;udes im Zentrum von Hamburg installiert. Um detaillierte Informationen zur Turbulenz zu erhalten, werden an beiden Auslegern in 2&amp;#160;m, 4&amp;#160;m und 6&amp;#160;m Entfernung zur Fassade die drei Windkomponenten mit 20 Hz erfasst. Die Messungen werden seit August 2021 durchgef&amp;#252;hrt, sodass unterschiedlichste Anstr&amp;#246;mungsrichtungen des Geb&amp;#228;udes als auch zahlreiche synoptische Situationen von schwachem bis st&amp;#228;rkeren Wind gemessen wurden.&lt;/p&gt; &lt;p&gt;Der einzigartige Messdatensatz an einer realen Hochhausfassade liefert detaillierte Einblicke in das Windprofil sowie den Impulsfluss an Geb&amp;#228;uden in St&amp;#228;dten. Dies erm&amp;#246;glicht die Untersuchung der aktuell in vielen LES Modellen genutzten Annahmen wie zum Beispiel des logarithmischen Windprofils an Fassaden. Dar&amp;#252;ber hinaus wird die im PALM&amp;#8209;4U Modell verwendete Parametrisierung f&amp;#252;r den Impulsfluss mit den Messungen verglichen. Die Form des Windprofils an der Fassade ist unter anderem von der Anstr&amp;#246;mungsrichtung, der Geometrie sowie der Messposition am Geb&amp;#228;ude abh&amp;#228;ngig. Die Turbulenzintensit&amp;#228;t nimmt unabh&amp;#228;ngig der Anstr&amp;#246;mung in allen drei Komponenten mit gr&amp;#246;&amp;#223;erem Abstand zur Fassade hin ab. Die Ergebnisse werden in Hinblick auf verbesserte Parametrisierungen in Modellen diskutiert.&lt;/p&gt; &lt;p&gt;&amp;#160;&lt;/p&gt; &lt;p&gt;&lt;strong&gt;Literatur:&lt;/strong&gt;&lt;/p&gt; &lt;p&gt;Businger, J. A., Wyngaard, J. C., Izumi, Y., and Bradley, E. F.: 1971, &amp;#8216;Flux-Profile Relationships in the Atmospheric Surface Layer&amp;#8217;,&amp;#160;&lt;em&gt;J. Atmos. Sci.&lt;/em&gt;&amp;#160;28, 181&amp;#8211;189.&lt;/p&gt; &lt;p&gt;Maronga, B., Gryschka, M., Heinze, R., Hoffmann, F., Kanani-S&amp;#252;hring, F., Keck, M., Ketelsen, K., Letzel, M. O., S&amp;#252;hring, M., and Raasch, S. (2015): The Parallelized Large-Eddy Simulation Model (PALM) version 4.0 for atmospheric and oceanic flows: model formulation, recent developments, and future perspectives, Geosci. Model Dev., 8, 1539-1637, DOI:10.5194/gmd-8-2515-2015.&lt;/p&gt;

Halo Mass-concentration Relation at the High-mass End

The concentration–mass (c–M) relation encodes key information about the assembly history of dark matter halos. However, its behavior at the high mass end has not been measured precisely in observations yet. In this paper, we report the measurement of the halo c–M relation with the galaxy–galaxy lensing method, using the shear catalog of the Dark Energy Camera Legacy Survey (DECaLS) Data Release 8, which covers a sky area of 9500 deg2. The foreground lenses are selected from the redMaPPer, LOWZ, and CMASS catalogs, with halo masses ranging from 1013 to 1015 M ⊙ and redshifts ranging from z = 0.08 to z = 0.65. We find that the concentration decreases with the halo mass from 1013 to 1014 M ⊙, but shows a trend of upturn after the pivot point of ∼1014 M ⊙. We fit the measured c–M relation with the concentration model c ( M ) = C 0 M 10 12 M ⊙ / h − γ 1 + M M 0 0.4 , and we get the values (C 0, γ, log10(M 0)) = (5.119−0.185 0.183, 0.205 − 0.010 0.010 , 14.083 − 0.133 0.130 ) and ( 4.875 − 0.208 0.209 , 0.221 − 0.010 0.010 , 13.750 − 0.141 0.142 ) for halos with 0.08 ≤ z < 0.35 and 0.35 ≤ z < 0.65, respectively. We also show that the model including an upturn is favored over a simple power-law model. Our measurement provides important information for the recent argument over the massive cluster formation process.

The Effect of Rivaroxaban on CYP4F2 and Transcription Factors’ Activity in HUVECs

Interindividual variabilities between patients taking the anticoagulant rivaroxaban are a result of hepatic metabolism by CYP 450 enzymes. The objective of this study was to evaluate the impact of rivaroxaban on CYP4F2 and transcription factors’ activity in HUVECs. Rivaroxaban and its metabolites were detected by UPLC-ESI-MS and UPLC-QTOF-MS. CYP4F2, HNF4α, PXR and CAR expressions were determined in HUVECs by qPCR; CYP4F2 protein concentration was determined by ELISA. Rivaroxaban metabolites (M-1, M-2, M-5, M-8, M-10, M-11 and M-18) were detected in endothelial cells’ culture medium. Increasing concentrations of rivaroxaban determined lower 13-docosenamide concentrations. Rivaroxaban and dexamethasone reduced the expression of CYP4F2 when hsa-miR-24-3p—both CYP4F2 expression and CYP4F2 protein levels in HUVECs. The expression of the transcription factors HNF4α, PXR and CAR was not detected in HUVECs.

Leptagrion jeromei (Odonata: Coenagrionidae) spec. nov. from Brazil, with notes on L. andromache Hagen in Selys, 1876

A new species of Leptagrion Selys, 1876 is described and named in honor to Dr. Jerome Constant: Leptagrion jeromei (Holotype: Brazil: Bahia, Jussari, RPPN Serra do Teimoso, Jequitiba tree (Cariniana legalis (Mart.) Kuntze, 1898) at 32 m, 10.v.2005, K.S. Furieri leg and deposited in FAAL). This species was confused for a long time with L. andromache Hagen in Selys, 1876 its closest congener. Diagnostic illustrations of L. andromache (lectotype and specimens collected at Amapá—Brazil) and L. jeromei spec. nov. are presented. We also present the northernmost record for L. andromache in Amapá state, Northern Brazil.

A intervenção federal e a responsabilidade da segurança pública na Baía de Guanabara

Este estudo tem por escopo analisar os decretos de operações de garantia da lei e da ordem e de intervenção federal no Rio de Janeiro, além de verificar se a Marinha do Brasil deve agir sozinha no que diz respeito à segurança pública na Baía de Guanabara e nos portos. Para tanto, indagou-se sobre o aparato normativo legal e infralegal sobre a matéria, passando por diferenciar intervenção federal de garantia da lei e da ordem, tratando dos planos previstos no MD33-M-10 e do plano de intervenção federal para entender se a Marinha do Brasil possui poder de polícia para tanto ou se trata, exclusivamente, de uma Força Armada para atuar de forma cooperativa com os órgãos de segurança. Entendeu-se no estudo que a competência da segurança pública da Baía de Guanabara é da polícia federal e que deve ser realizada junto da polícia marítima, cabendo à Marinha do Brasil a cooperação nas ações de segurança da região.