Analysis Of Implementation Of Internal Control Of Cash Receivings And Accounts Receivables In PT. Bright M. Yamin Medan

This research was conducted at PT. Bright Supermart M. Yamin Medan is engaged in the retail sale of products for the needs of the community. In Operational activities, companies implement internal controls to transaction cash receipts and accounts receivable. The purpose of this study to determine the effectiveness of internal control of cash receipts and accounts receivable activities to achieve the objective of operating profit. This type of research using quantitative research, while taking the measurements scale used is the scale interval. Type of research data using quantitative data and data sources using primary data and secondary data. Data collection techniques using observation and interviews. Based on the results of research conducted can be put forward that the internal control of cash receipts quite effectively obtaining a value of 82 with an internal scale of between 63-83. Meanwhile, internal controls for receivables will be considered effective obtaining a value of 84 with a scale interval between 84 -103. PT. Bright Supermart has implemented elements of internal control as well as on COSO, consisting of the control environment, risk assessment, control procedures, monitoring, and information and communications.

Study on human resource allocation efficiency based on DEA analysis

As a new resource, human resource has attracted wide attention in many social fields. The competition of human resource is the competition of productivity between different enterprises. With the reform and opening up, national economy of China continues to develop rapidly. The sound macro-economy and rapidly development of capital market lead the banking industry to have a good development prospect. Whether the human resource allocation of commercial Banks is effective or not has a great impact on the bank earning. This study aims to further clarify the human resource allocation efficiency of banks to improve the efficiency and realize the improvement of bank profits. In this study, computer software was used to calculate the scale efficiency, pure technical efficiency, the change of scale interval and data envelopment analysis (DEA) efficiency of some selected representative banks according to the DEA model. The analysis showed that the DEA scale of many banks could reach the valid value 1, and the human resource allocation efficiency was optimized. The pure technical efficiency of some banks was valid value 1, but the scale efficiency was low and ineffective, which needed to be enlarged appropriately. And the DEA efficiency of some banks was invalid, which was caused by the valid value 1 of the scale efficiency and relatively low pure technical efficiency, and such banks need to make reasonable allocation of human resources.

Pengaruh Sense of Humor dan Religiusitas Terhadap Kebahagiaan pada Lansia

Happiness is what everyone wants. With happiness, individuals can feel various positive effects in influencing every aspect of life. This study aims to prove the effect of sense of humor, religiosity and demographic factors on elderly’s happiness. The subject in this study were 211 elderly aged 60 years or above in DKI Jakarta. The sampling method used non-probability sampling. The instrument used were adapted and modified The Happiness Scale Interval Study (HSIS) (Kalmijn et al., 2011), Multidimensional Sense of humor Scale (MSHS) (Thorson & Powell, 1993), and The Centrality of Religiosity Scale (CRS)(Huber & Huber, 2012). Test the validity of measuring instruments using the Confirmatory Factor Analysis (CFA) technique and hypotesis was tested using multiple regression analysis. This results showed that there was a significant effect of sense of humor, religiosity, and demographic factors on elderly’s happiness with contribution of 36.3%, while the remaining 63.4% were variables outside of this study. AbstrakKebahagiaan merupakan hal yang diinginkan oleh semua orang. Dengan adanya kebahagiaan, individu dapat merasakan berbagai efek positifnya dalam mempengaruhi setiap aspek kehidupan. Penelitian ini bertujuan untuk membuktikan pengaruh sense of humor, religiusitas, dan faktor demografi terhadap kebahagiaan pada lansia. Subjek dari penelitian ini adalah 211 lansia berusia 60 tahun ke atas yang tinggal di DKI Jakarta. Metode pengambilan sampel yang diperoleh menggunakan non-probability sampling. Instrumen yang digunakan merupakan adaptasi serta modifikasi dari The Happiness Scale Interval Study (HSIS)(Kalmijn et al., 2011)), Multidimensional Sense of humor Scale (MSHS) (Thorson & Powell, 1993) dan The Centrality of Religiosity Scale (CRS) (Huber & Huber, 2012) Uji validitas instrumen dilakukan dengan menggunakan Confirmatory Factor Analysis (CFA), sedangkan uji hipotesis dilakukan dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa terdapat adanya pengaruh yang signifikan dari sense of humor, religiusitas serta faktor demografi terhadap kebahagiaan lansia sebesar 36.6%, sedangkan 63.4% sisanya dipengaruhi oleh variabel di luar penelitian ini.

PENGARUH SEMANGAT KERJA DAN KECERDASAN EMOSIONAL TERHADAP KINERJA

This research uses descriptive approach by using questionnaires from 64 respondents, analyzed using quantitative / inferential analysis, where the analysis to test the hypothesis or know the effect of variable X1 and variable Y either simultaneously or partially to variable Y. Ordinal data processing is converted into scale interval using MSI. The results showed that the test results, although small direct influence between variables X1 with variable Y of 28% while the direct influence of variable X2 to variable Y is very big influence is 44.9% and simultaneously variable X1 and variable X2 affect Y variable of 31 , 3%

The Structure and Periodicity of the Chinese Air Passenger Network

China’s air transportation system is evolving with its own unique mechanism. In particular, the structural features of the Chinese air passenger network (CAPN) are of interest. This paper aims to analyze the CAPN from holistic and microcosmic perspectives. Considering that the topological structure and the capacity (i.e., available passenger-seats) flow are important to the air network’s performance, the CAPN structure features from non-weighted and weighted perspectives are analyzed. Subnets extracted by time-scale constraints of one day or every two-hours are used to find the temporal features. This paper provides some valuable conclusions about the structural characteristics and temporal features of the CAPN. The results indicate that the CAPN has a small-world and scale-free structure. The cumulative degree distribution of the CAPN follows a two-regime power-law distribution. The CAPN tends to be disassortative. Some important airports, including national air-hubs and local air-hubs, remarkably affect the CAPN. About 90% of large capacities exist between airports with large degrees. The properties of CAPN subnets extracted by taking two hours as the time-scale interval shed light on the air network performance and the changing rule more accurately and microcosmically. The method of the spectral destiny estimation is used to find the implicit periodicity mathematically. For most indicators, a one-day cycle, two-day cycle, and/or three-day cycle can be found.

A homogenization-based Chebyshev interval finite element method for periodical composite structural-acoustic systems with multi-scale interval parameters

For the periodical composite structural-acoustic system with multi-scale interval uncertainties, a new interval analysis approach is presented in this study. In periodical composites structural-acoustic systems with multi-scale interval parameters, the variation ranges of the sound pressure response can be calculated using the homogenization-based interval finite element method. However, the homogenization-based interval finite element method that is based on Taylor series can only suit periodical composites structural-acoustic problems with small uncertainty degree. To consider larger uncertainty degree, by combining the Chebyshev polynomial series and the homogenization-based finite element, a homogenization-based Chebyshev interval finite element method is presented to predict the sound pressure responses of the structural-acoustic system involving periodical composite and multi-scale interval parameters. Compared with homogenization-based interval finite element method, homogenization-based Chebyshev interval finite element method can obtain higher accurate numerical solutions in the approximate process. Besides, homogenization-based Chebyshev interval finite element method can be implemented without conducting the complex derivation process. Numerical results verify the validity and practicability of the presented homogenization-based Chebyshev interval finite element method for the periodical composite structural-acoustic problem.

ANALISIS KUALITAS LAYANAN WEBSITE GRAB MENGGUNAKAN METODE WEBQUAL DI AREA KOTA DENPASAR BALI

Making a website so far only focused on the system, the look and content of the website content is presented regardless of the website user satisfaction, this study aims to determine the level of user satisfaction grab website. WebQual research method using 4.0 as well as the scale linkert as the study interval. WebQual is one method or technique of measuring the quality of a website based on the perception of the end user. 4.0 WebQual method is based on three dimensions of usability, information quality dimensions and dimensional quality of the interaction. In the analysis process used tranches sample of respondents to 120 people from among the people who use the website grab. The study used a questionnaire directly in tertuls verbally and directly collected and processed data. The next stage is the analysis of data consisting of validity, reliability and judgment with linkert scale. On the validity of the test using the formula Pearson Bevariate while reliability test using Cronbach's alpha formula. In the assessment using the scale linkert with 4 scale interval. Based on the research results obtained have an average total satisfaction very high value on the quality of the website grab the results in each of these dimensions WebQual method wherein the usability dimension produces an average score of 3.34, the dimensions of information quality and interaction quality 3,58 3, 45, in other words in the Likert scale interva include very satisfied. This study is useful as information as information to the grab to improve the quality of website services on an ongoing basis to improve user satisfaction grab website.

PERSEPSI DAN PARTISIPASI PEMERINTAH DESA DALAM PERENCANAAN PENGEMBANGAN BUMDES DI KECAMATAN KENDAWANGAN

<em><span lang="IN">Village government participation is influenced by the mindset and views on BUMDes. The aims of the research is to find out the perception and participation of the village government in the development of BUMDes in Kendawangan District. </span><span lang="IN">The samples were taken by purposive sampling, with a total</span><span lang="IN"> sample of 50 </span><span lang="IN">respondents Method of data analysis in this research by using scale interval of class. The results showed that the perception of Village Government to BUMDes development has been good, which shows village government agree that BUMDes as efforts acceleration of rural economic. The participation level of village government to BUMDes development </span><span lang="IN">was high, based on the formulation of BUMDes</span><span lang="IN"> development which have been conducted by each village. The village government also have been allocated budget of BUMDes in ADD.</span></em>