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"Government's Fixed Assets should be manage prudently. it is because fixed asset plays a very important role in public service. Besides, Government's Fixed Assets have a very material value, so that imprudence in fixed assets management have a very high risk.

Fixed Assets management included planning, stocking, repairing, and write off of fixed assets. Fixed assets management also held about fixed assets accounting. The main issues of this thesis is, how is the accountability of fixed assets accounting in Pemerintah Propinsi DKI Jakarta ?

Accounting of fixed assets is the part of Government Accounting. Government Accounting as the administration or Public Finance included recording of revenue and public spending. Undang-Undang No 17 Tahun 2003 Tentang Keuangan Negara and Undang-Undang Nomor 1 Tahun 2004 Tentang Perbendaharaan Negara regulated about Government Accounting.

There ara two main goals of Government Accounting. Managenal Control and Accountability. Subject of Managerial control is using Government Accounting as the base of decision making process. While Accountability has three domains, Financial Accountability which teamed is Financial Statements, Operational Accountability -with the use of resources as a r, lain focus- and Fiscal Accountability that related to the budget conformity. Accountability not just focused on implementation of the laws or regulation. More than that, it's also about the use of resources effectively and efficiently.

There are some problems in the implementation of :;ed assets management in Pemerintah Propinsi IaKI Jakarta. The problems are : (a) there is no regulation about assessment of fixed 4saets need, (b) i 1accurate factors in reporting of fixate assets. This mistakes aiiae from the official's misunderstanding and lack of control in day to day implementation. These problems influence The Financial Reports of Pemerintah Propinsi DKI Jakarta.

This problems also influence accountability of Pemerintah Propinsi DKI Jakarta's fixed assets accounting. It's difficult to reach Fiscal Accountability because inaccurately of fixed asset value in Balance Sheet released by Pemerintah Propinsi DKI Jakarta. It's also not easy to achieve Operational Accountability criteria because the absence of assessment needs regulations. On the other hand, Fiscal Accountability relatively easy to reach because almost all of the process of fixed assets management formally has done as the regulation want.

Generally, Pemerintah Propinsi DKI Jakarta has a policy to increase the quality of accountability in fixed assets management. We can see this from the regulations that regulate this subjeta. The problems that arise more technically and cause of the lack of operational regulation that can be used as a guidance for the officials.

The effort of Pemerintah Propinsi DKI Jakarta to make an Accounting Standard as a guidance in accounting practice, is a very good effort. This is a proactive step because National Standard Accounting for Government is not yet exist until now. Pemerintah Propinsi DKI Jakarta is suggested to finished the Amounting Standard immediately.

Also to make a regulations about assessment need of fixed assets that can be used as a guidance to implementation the regulation or rules. Control of accounting process also has to be a priority to prevent inaccurately of Financial Reporting, included Balance Sheet."

"The policies regulating yachts used by foreign tourists are Regulation of the Minister of Finance No. 140/PMK.04/2007 concerning Temporary Admission of Goods and President Regulation No. 79/2011. The research aims to analyze the implementation of Temporary Admission of yachts at Benoa Port Bali. The research incorporates a qualitative approach and qualitative data analysis technique. Qualitative data are obtained from unstructured interviews with key informants. Intrinsically, the research finds some vagueness in the policies regarding stipulations on temporary guarantee and responsibility of the guarantor. It is therefore recommended that the policies be reviewed so that the guarantor will not be burdened in case a yacht-owning tourist fails to fulfill his/her responsibility. Contextually, implementation of temporary admission policies must be supported by adequate human resources and technology to enable KPPBC (Customs and Excise Control and Service Office) to give good services and undertake close monitoring on foreign yachts entering Indonesian waters.

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Kebijakan terkait dengan yacht yang dipergunakan oleh wisatawan asing adalah Peraturan Menteri Keuangan No 140/PMK.04/2007 tentang Impor Sementara dan Peraturan Presiden Nomor 79 Tahun 2011. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan impor sementara atas yacht di Pelabuhan Benoa Bali. Pendekatan penelitian ini adalah kualitatif dengan teknik analisis data kualitatif. Data kualitatif diperoleh dari wawancara tidak terstruktur dengan informan kunci. Terkait dengan content kebijakan terdapat ketidakjelasan aturan tentang jaminan sementara dan tanggungjawab penjamin tertulis. Untuk itu diperlukan revisi regulasi dimaksud agar tidak membebani penjamin apabila wisatawan tidak memenuhi kewajiban pabeannya. Dari sisi konteks, implementasi kebijakan impor sementara memerlukan dukungan sumber daya manusia dan teknologi yang memadai agar KPPBC mampu memberikan pelayanan dengan baik sekaligus melakukan pengawasan terhadap yacht wisatawan asing di perairan Indonesia."

"Pada penelitian ini nanozeolit dibuat dengan menggunakan tetraethyi ortosilicate(TEOS) sebagai sumber silika, aluminium isopropoxide [(CH3)2CHO)]sebagai sumber aluminium dan tetrapropylammoniumbromide (TPABr) sebagai template (zat pengarah).Penelitian ini bertujuan membuat nanozeolit dengan menggunakan template (zat pengarah) TPABr serta memodifikasi elektroda glassy carbon dengan zeolit-Fe secara layer by layer yang kemudian mengaplikasikan elektoda glassy carbon yang telah dimodifikasi sebagai sensor arsen (ll).Kondisi optimum untuk pengukuran arsen menggunakan glassy carbon yang telah dimodifikasi menggunakan zeolit-Fe dengan metode voltametri siklik adalah pada pH 8 dengan jumlah lapisan polimer (PDDA dan PSS) sebanyak 5 lapisan, lama perendaman di dalam larutan Fe 3+ selama 60 menit,dengan scan rate 100 mV/s dan kisaran potensial dari-1500 sampai1100 mV. Diperoleh nilai batas deteksi sebesar 0,084 μM. Presisi pengukuran respon arus terhadap larutan arsen (III) 20 μM diperoleh sebesar 1, 94%."

"Pendahuluan: Rokok konvensional masih banyak digunakan di Indonesia, sedangkan prevalensi pengguna rokok elektronik juga terus meningkat. Rokok elektronik dianggap lebih aman dibandingkan dengan rokok konvensional. Tidak terdapat pembakaran dalam rokok elektronik, sehingga tidak ada CO yang dikeluarkan.Metode: Metode penelitian yang digunakan ialah studi potong lintang komparatif pada responden berusia 18 – 24 tahun, berdomisili di Jakarta dan Depok pada bulan Februari hingga September 2019. Sampel dipilih menggunakan teknik consecutive sampling yaitu 40 perokok konvensional dan 40 perokok elektronik. Kadar CO diukur dengan piCO+Smokerlyzer®. Uji analisis data yang digunakan ialah uji Mann Whitney untuk membandingkan kadar CO pada perokok konvensional dan elektronik.Hasil: Mayoritas responden adalah laki-laki berusia 20 tahun. Seluruh responden perokok konvensional adalah mahasiswa Universitas Indonesia sedangkan mayoritas responden perokok elektronik berasal dari Jakarta Pusat (22,5%). Rerata kadar CO ekspirasi pada perokok konvensional adalah 17,34 (SB 10,22) ppm sedangkan pada perokok elektrik adalah 6,92 (SB 3,92) ppm. Kedua hasil tersebut menunjukkan hasil yang berbeda bermakna (p<0,001).Diskusi: Kadar CO ekspirasi perokok elektronik lebih rendah secara signifikan dibandingkan perokok konvensional karena dalam rokok elektronik tidak terjadi pembakaran seperti dalam rokok konvensional sehingga tidak menghasilkan CO.

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Introduction: Conventional cigarette is widely used in Indonesia. Meanwhile, the prevalence of electronic cigarette (e-Cigarette) users keeps increasing. E-Cigarette is considered safer than conventional cigarette by common people. Because there is no combustion process, e-Cigarette does not produce carbon monoxide (CO).

Method: This is a comparative study with cross-sectional design on subjects aged 18 to 24 years old resided in Jakarta and Depok on February until September 2019. Subjects are chosen using consecutive sampling method on 40 conventional cigarette smokers and 40 e-Cigarette smokers. Level of expired CO is measured using piCO+ Smokerlyzer®. We use Mann Whitney test to compare expired CO levels between conventional cigarette smokers and e-Cigarette smokers.

Results: The majority of subjects are male aged 20 years old. All of the conventional cigarette users are the undergraduate students of University of Indonesia, while the majority of e-Cigarette users are from Central Jakarta (22,5%). The average of expired CO level on conventional cigarette users is 17,34 (SD 10,22) ppm and on e-Cigarette users is 6,92 (SD 3,92) ppm. There is a significant difference between those two groups (p<0,001).

Discussion: Level of expired CO on e-Cigarette smokers is significantly lower than conventional smokers because unlike conventional cigarette, there is no combustion in e-Cigarette and therefore no CO is produced."

"Kemudahan berkomunikasi melalui media sosial dapat memberi keuntungan maupun menjadi tantangan bagi hubungan interpersonal, termasuk dalam hubungan pernikahan. Salah satu tantangan yang muncul yaitu perselingkuhan yang dilakukan secara daring atau online infidelity. Penelitian ini bertujuan untuk mengetahui bagaimana hubungan antara resiliensi dan online infidelity dengan kepuasan pernikahan sebagai mediator. Penelitian ini menggunakan tiga alat ukur yaitu Social Media Infidelity-Related Behaviors (SMIRB), Kansas Marital Satisfaction Scale (KMSS), dan versi singkat dari Connor-Davidson Resilience Scale (CD-RISC 10) yang diadministrasikan secara daring untuk mengukur variabel-variabel penelitian. Partisipan penelitian merupakan individu yang telah menikah selama lebih dari 3 tahun (N=264, mean usia=43,18, mean usia pernikahan=16,47). Hasil menunjukkan bahwa resiliensi dan kepuasan pernikahan memiliki pengaruh negatif yang signifikan tehadap online infidelity. Hasil juga menunjukkan bahwa kepuasan pernikahan memediasi hubungan antara resilieni dan online infidelity.

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The ease of communicating through social media can provide both benefits and challenges for interpersonal relationships, including marriage. One of these challenges is online infidelity. This study aimed to investigate the mediating role of marital satisfaction in the relationship between resilience and online infidelity. This study used Social Media Infidelity-Related Behaviors (SMIRB), Kansas Marital Satisfaction Scale (KMSS), and the 10-item version of Connor-Davidson Resilience Scale (CD-RISC 10) that administered through online questionnaireto measure the research variables. Participants of this study are individuals who are married for over than 3 years (N=264, mean age=43.18, mean years of marriage= 16.47). Result indicated that relisience and marital satisfaction have significant negative effects on online infidelity. Result also indicated that marital satisfaction has a mediating role in the relationship between resilience and online infidelity."

"Mekanisme pembakaran pada kompor biomassa yang menyertakan pembakaran fasa padat dengan 1 blower pemasok udara masih menghasilkan CO di atas ambang batasnya, 25 ppm. Peneliti merancang kompor gas-biomassa dengan mekanisme pembakaran fasa gas saja menggunakan 2 blower pemasok udara primer dan sekunder, mengakomodasi preheating udara sekunder dan efek turbulensi. Penelitian bertujuan mendapatkan rancangan kompor biomassa dengan rasio udara terbaik sehingga dihasilkan emisi CO rendah dan warna api biru. Penelitian diawali dengan perancangan kompor lalu membakar gas pirolisis yang dihasilkan dari devolatilisasi biomassa. Kondisi terbaik kompor berdiameter dalam ruang pembakaran 15 cm dengan tinggi ruang pembakaran 58 cm adalah pada rasio aliran udara sekunder terhadap udara primer 6,29 dengan emisi CO rata-rata 14 ppm dan efisiensi termal 52,8 %.

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Existing biomass stoves using combustion in solid phase with 1 blower as an air supplier produce CO well above the minimum allowable CO emission (25 ppm). In this research, combustion mechanism occurs only in gas phase, the stove uses 2 blower as primary and secondary air supplier, accommodates preheating secondary air and turbulency effect. The objective of this research was to get biomass-gas stove design with the best air ratio that produces low CO emission and blue flame. First step of this research is to design he stove and then to burn pyrolysis gas produced of biomass devolatilization. The best condition of the biomass gas stove, which has dimension 15 cm inner diameter for combustion chamber and 58 cm height of combustion chamber is that the flow ratio of secondary air to primary air is 6,29 which has average CO emission at 14 ppm and thermal efficiency at 52,8%."

"Hubungan antara geometri kompor dengan performa yang dimiliki harus dilakukan untuk mengetahui kesempurnaan dari reaksi pembakaran. Peneliti terdahulu telah melakukan simulasi pada kompor biomassa dengan udara primer dan sekunder diatur dengan menggunakan 1 penyuplai udara. Pada penenilitian ini, dimodelkan ruang pembakaran kompor gas-biomassa berprinsip upside downdraft gasification dengan bahan bakar berupa gas hasil pirolisis dari biopellet kayu karet dengan udara primer dan sekunder yang independent satu sama lain. Penelitian ini dilakukan untuk melihat profil kecepatan, konsentrasi CO2 sebagai produk pembakaran, dan temperatur ruang pembakaran pada kecepatan udara primer konstan. Semakin besar kecepatan udara sekunder maka kecepatan pada bagian atas ruang pembakaran semakin besar, semakin banyak CO2 sebagai produk reaksi pembakaran yang terbentuk, dan semakin rendah temperatur ruang pembakaran.

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Analyzing relation between geometric of stove and its performance has to be done in order to get to know combustion reaction inside of the stove. The latest research done in simulation of biomass stove whose air supply for primary and secondary air is only one. Combustion chamber of upside downdraft gasification biomass gas-stove is used as geometric of this simulation. This stove has primary and secondary air which is not dependent on each other. Pyrolysis gas from biopellet of rubber wowd used as fuel.

Objective of this simulation is to analyze the behaviour of fluid in combustion and get the velocity, concentration, and temperature profil in constant primary air velocity. Velocity at the outlet boundary of combustion chamber is getting more as secondary air increased also the more reaction happened though it decreasing temperature."

"Diferensiasi osteogenik dari Sel punca mesenkim (MSC) menjadi osteoblas memiliki signifikansi klinis yang sangat penting untuk mengobati cedera tulang. Berbagai penelitian telah dilakukan untuk meneliti faktor-faktor yang dapat meningkatkan diferensiasi osteogenik, termasuk pengembangan perancah untuk kultur MSC. Perancah Polivinil Alkohol (PVA)/ Fibroblast-derived Matrix (hFDM) asal manusia menjadi salah satu kandidat perancah yang diduga dapat mendukung diferensiasi osteogenik MSC. Keberadaan matriks ekstraseluler (ECM) pada perancah dapat meregulasi berbagai aktivitas seluler melalui komponen protein matriks yang terdapat pada ECM. Protein matriks berperan sebagai sekuesterasi berbagai faktor pertumbuhan. Faktor pertumbuhan seperti BMP2 dan chordin diketahui dapat meregulasi diferensiasi osteogenik. Proses terjadinya diferensiasi osteogenik dapat diamati melalui akumulasi mineral kalsium yang terdeposit pada matriks ekstraseluler. Tujuan dari penelitian ini adalah untuk mengetahui metode optimum dalam pembuatan perancah PVA/hFDM, danmengetahui peran perancah PVA/hFDM dalam mempengaruhi diferensiasi osteogenik MSC dengan mengukur ekspresi gen BMP2, dan chordin, serta ekspresi kadar kalsium relatif pada matriks ekstraseluler. Optimasi pembuatan perancah PVA hFDM dimulai dengan optimasi medium kultur, waktu kultur, preparasi, dan teknik deselulerisasi. hFDM dikarakterisasi menggunakan pewarnaan Hematoxylin, Masson Trichrome, dan Imunohistokimia untuk mengetahui keberadaan protein matriks. MSC dikultur pada perancah PVA/hFDM untuk uji diferensiasi osteogenik selama 21 hari. Sampel RNA diisolasi pada hari ke-7,14, dan 21. Ekspresi gen BMP2 dan chordin dianalisis menggunakan metode qRT-PCR. Adapun ekspresi kadar kalsium relatif dianalisis dengan uji kualitatif dan kuantitatif pewarnaan Alizarin Red. Hasil penelitian ini menunjukkan protokol pembuatan perancah PVA/hFDM telah dioptimasi, dan karakterisasi hFDM memperlihatkan keberadaan protein matriks berupa kolagen dan biglycan. Ekspresi gen BMP2 menurun pada kelompok MSC yang dikultur pada perancah PVA/hFDM baik di hari ke-7, 14, dan 21. Sedangkan ekspresi gen chordin meningkat pada kelompok MSC yang dikultur pada perancah PVA/hFDM di hari ke 7, dan 14, kembali menurun di hari ke-21. Ekspresi kadar kalsium relatif cenderung meningkat pada kelompok MSC yang dikultur pada perancah PVA/hFDM dengan gambaran mikroskopis berupa bercak merah pada permukaan perancah. Kesimpulan dari penelitian ini adalah perancah PVA/hFDM cenderung dapat mendukung diferensiasi osteogenik MSC. Hasil penelitian menunjukkan bahwa penggunaan perancah PVA/hFDM dapat menurunkan ekspresi gen BMP2, dan meningkatkan ekspresi gen chordin, serta cenderung meningkatkan ekspresi kadar kalsium relatif yang terdeposit pada matriks ekstraseluler.

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Osteogenic differentiation from Mesenchymal Stem Cell (MSC) to osteoblasts has great clinical significance for treating bone injury. Various studies have been conducted to investigate factors that can enhance osteogenic differentiation, including scaffold development for MSC culture. Scaffold Polyvinyl Alcohol (PVA) / human Fibroblast-derived Matrix (hFDM) is a scaffold candidate assumed to support osteogenic differentiation of MSCs. The extracellular matrix (ECM) presence on the scaffold can regulate various cellular activities through the matrix protein components contained in the ECM. Matrix protein plays a role in sequestering multiple growth factors. Growth factors such as BMP-2 and chordin are to regulate osteogenic differentiation. The process of osteogenic differentiation can be observed by accumulating calcium minerals in the extracellular matrix. The purpose of this study was to determine the optimal method for making PVA / hFDM scaffold and to determine the role of the PVA / hFDM scaffold in affecting MSC osteogenic differentiation by measuring the expression of BMP2 and chordin genes, as well as the expression of relative calcium levels in the extracellular matrix. Optimization of making hFDM PVA scaffold begins with the optimization of culture medium, culture time, preparation, and decellularization techniques. hFDM was characterized using Hematoxylin, Masson Trichrome, and Immunohistochemical staining to determine matrix proteins' presence. MSCs were cultured on the PVA / hFDM scaffold for osteogenic differentiation assay for 21 days. RNA samples were isolated on day 7,14 and 21. Expression of BMP2 and chordin genes were analyzed using the qRT-PCR method. The expression of relative calcium levels was analyzed by qualitative and quantitative tests of Alizarin Red staining. The results of this study indicate that the PVA / hFDM scaffold preparation protocol has been optimized, and the hFDM characterization shows the presence of matrix proteins in the form of collagen and biglycan. BMP-2 gene expression decreased in the MSC group cultured on the PVA / hFDM scaffold on days 7, 14, and 21. In contrast, the chordin gene expression increased in the MSC group cultured on the PVA / hFDM scaffold on days 7, and 14, back down on day 21. The expression of relative calcium levels tended to increase in the MSC group cultured on the PVA / hFDM scaffold with a microscopic appearance of red spots on the scaffold surface. This study concludes that Scaffold PVA / hFDM tends to support osteogenic differentiation of MSCs. The results showed that the use of the PVA / hFDM scaffold could decrease the expression of the BMP2 gene, and increase the expression of the chordin gene, and tended to increase the expression of the relative calcium levels deposited in the extracellular matrix.

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