ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU PADA KEDAI KOPI LEDOKAN di BINANGUN

Abstrac The accounting system is a tool used to organize or collect, collect, and conduct information regarding all company transactions, where employees, company activities, materials and machines can be integrated in such a way that supervision can be carried out. This study aims to find out how to analyze information systems and internal control of raw material supplies at the Ledokan Coffee shop in Binangun Blitar. The data used are qualitative data in the form of some basic analysis from field interviews. The results showed that the Ledokan Coffee Shop has good supply chain management capabilities as evidenced by the existence of suppliers who have long-term cooperative relationships with them. Keywords: Accounting Information System, Inventory, Internal Contro Abstrak Sistem akuntansi adalah alat yang digunakan untuk mengatur atau mengumpulkan, mengumpulkan, dan melakukan informasi mengenai semua transaksi perusahaan, di mana karyawan, kegiatan perusahaan, bahan dan mesin dapat diintegrasikan sedemikian rupa sehingga pengawasan dapat dilakukan.Penelitian ini bertujuan untuk mengetahui bagaimana menganalisis system informasi dan pengendalian internal persedian bahan baku pada kedai Kopi Ledokan di Binangun Blitar. Data yang digunakan adalah data kualitatif berupa beberapa analisis yang mendasar dari wawancara dilapangan. Hasil penelitian menunjukkan bahwa Kedai Kopi Ledokan memiliki kemampuan supply chain management yang baik yang dibuktikan dengan adanya pemasok yang memiliki hubungan kerjasama jangka panjang dengan mereka. Kata kunci: Sistem Informasi Akuntansi, Persediaan, Pengendalian Internal

How Being Observed Influences Preschoolers’ Emotions Following (Less) Deserving Help

Children sometimes show positive emotions in response to seeing others being helped, yet it remains poorly understood whether there is a strategic value to such emotional expressions. Here, we investigated the influence seeing a peer receive deserving help or not on children’s emotions, which were assessed while the peer was present or not. To measure children’s emotional expression, we used a motion depth sensor imaging camera, which recorded children’s body posture. Five-year-old children (N = 122) worked on a task which yielded greater rewards for them compared to their peer, rendering the peer to be in greater need of help. An adult––who was unaware of the different levels of neediness––then either helped the child who had a lesser need for help (less deserving outcome) or helped the needier peer (deserving outcome). Overall, both children showed a lowered body posture, a more negative emotional expression, after not being helped and an elevated body posture, a more positive emotional expression, after being helped. Seeing their peer (less deservedly) not receive help, and to a lesser extent being observed, blunted children’s otherwise positive emotions in response to receiving help. These results are discussed in the broader theoretical context of how children’s emotions sometimes reflect their commitment to cooperative relationships with peers.

Promoting ethnic relations in the current Ethiopia

One of the greatest challenges of Ethiopia is to promote wider societal development because the notions of ethnicity are fall prey to atomized competitions, hostility, or conflicts. These fraudulent competitions are directed in the struggle for political power, public offices, and socioeconomic opportunities by mobilizing their constituencies to think except ‘their own members’ are in power, they are unable to secure the national benefits. Nevertheless, ethnicity does neither inherently revolutionary nor impermeable, as many multi-ethnic nations do not have major troubles with their diversities but are a potential factor for cultivation. Understanding the psychological perspective that improves ethnic group relations of the family can assist notify involvements to enhance ethnic group members of the family. This seminar examines social psychological manners of ethnic perception and relation which are fundamental to promote ethnic members of the family and discusses how those forces may be forwarded to enhance ethnic organization members of the family, regularly through the enchaining of high-quality ethnic organization contact. I similarly keep in mind how promoting ethnic relationships advantaged and deprived corporations may also reply differently at the manner to involvements, and how a focal point frequently on improving high-quality ethnic group attitudes may also fall brief of ameliorating structural inequality among societies. I pick out modern conceptual and realistic demanding situations and advocate guidelines for the future. The result of the study shows that social psychology contributes undoubtedly to society via promoting social harmony, positive, cooperative relationships among contributors of various companies reduces tension and may generalize the significance of organization memberships, improves shared identities, and tremendously apprehending organization variations. Emphasized ethnic group relations at the local area by relating to Eastern Hararghe Zone of Amahara, Oromo, Somali, and other ethnics where living, cultures particularly, in Jarso Woreda is on the individual, which in its worst forms of ethnic relations can foster selfishness or indifference to others. However, promoting a sense of relations goes beyond a single ethnic group rather focus on interdependence and relationships.

Message for Solidarity: A Japanese Perspective on the Payment for Forest Ecosystem Services Developed over Centuries of History

Payments for ecosystem/environmental services (PES) have emerged internationally as a new environmental conservation concept over the past two decades. By contrast, Japan has a centuries-long history of using various forms of PES. These schemes can be understood as solutions to interregional problems with forest ecosystem services that have been agreed upon and accepted by the society. This paper aims to consider the significance of PES with respect to cooperative relationships by examining historically formed solutions in Japan. The Japanese experience shows that rather than simply being a demonstration of monetary value, PES in upstream forests were a means of communication across regions, expressing interregional solidarity as a core concept. As connections among communities became less visible, the government artificially created solidarity through payments. The payments gradually shifted from having a socioeconomic meaning to having a psychological meaning. The government sought to substantiate the sense of solidarity by making individual users more aware of the meaning of payments. We can find the significance of this type of PES in the fact that payments can be a way to approach the issue of building solidarity by focusing on the function of payments as messengers rather than them merely having an economic value.

The Relevance of Ultrastructural Studies of Metastatic Cells from Women with Breast Cancer History

The interaction between cancer cells and the surrounding microenvironment is determinant for metastasis success. In this study, the ultrastructural relevance of cells in the malignant pleural effusion (MPE) of women with breast cancer history was investigated. In MPE, it is possible to observe single cells and clusters. Women whose MPE presents carcinomas in aggregates have a better prognosis when compared to cases in which metastatic single cells are found. Samples were collected via fine-needle aspiration puncture (US-FNA). Subsequent to the material preparation and ultrathin cuts, they were observed using light and transmission electron microscopy (LM/TEM). LM and TEM images served as a basis for the creation of a digital sculpture using ZBrush® software. Clusters exhibited structural stability, en route vesicles allowing exocytosis of electron-dense fibrous elements, and cytoplasmic protrusions contributing to migratory and invasive skills. Single cells presented different necrotic phenotypes and many displayed leukocyte-like characteristics. Cluster cooperative relationships seem to be related to a long-term permanence in MPE. The absence of a collaborative network presumably triggers a more aggressive behavior of single cells. Its putative fusion with leukocytes can maximize the efficiency for transendothelial migration, increasing chances of metastatic success and, unfortunately, reducing survival of women with recidivism.

"Neither staunch friends nor confirmed foes": New Zealand's defence diplomacy in Asia

<p>Read a recent Defence White Paper of any number of countries or look at the range of foreign relations one country has with others in the contemporary age, and one is likely to come across the term 'defence diplomacy'. The traditional function of armed forces has been to prepare for and undertake the use of force. As part of this role, armed forces have cooperated with those of other nations to enhance security by countering or deterring potential enemies. In the post-Cold War era however, a new form of defence relations has emerged; in contrast to, yet supplementing their traditional role, armed forces have been employed in building cooperative relationships between former and potential future foes. This shift is explained by the concept of defence diplomacy; the concept identified by Andrew Cottey and Anthony Forster that armed forces have a peacetime role in pursuit of broader foreign and security policy goals. Recognising that defence cooperation activities have a long history, Cottey and Forster differentiated defence diplomacy between 'old', meaning those traditional defence cooperation activities aimed at allies and friendly states, and 'new', meaning defence cooperation aimed at potential or former enemies. New Zealand, like many other countries, has used the term since the 1990s to describe those aspects of the diplomatic relationship, specifically peacetime cooperative activities, performed by the Ministry of Defence and the New Zealand Defence Force with the armed forces of other nations. This thesis explores the origins of defence diplomacy and the adoption of the concept by New Zealand. It looks at the way in which New Zealand has developed and managed its 'old' defence diplomacy in Asia through examining the example of the Five Power Defence Arrangements. It then explores New Zealand’s 'new' defence diplomacy with what are considered here as “non-like-minded” states such as China, Viet Nam and Indonesia. Through these three case studies, the thesis examines key dilemmas and problems of defence diplomacy that have arisen in the development of these key relationships. The thesis then concludes with an analysis of New Zealand’s defence diplomacy according to the framework established by Cottey and Forster.</p>

"Neither staunch friends nor confirmed foes": New Zealand's defence diplomacy in Asia

<p>Read a recent Defence White Paper of any number of countries or look at the range of foreign relations one country has with others in the contemporary age, and one is likely to come across the term 'defence diplomacy'. The traditional function of armed forces has been to prepare for and undertake the use of force. As part of this role, armed forces have cooperated with those of other nations to enhance security by countering or deterring potential enemies. In the post-Cold War era however, a new form of defence relations has emerged; in contrast to, yet supplementing their traditional role, armed forces have been employed in building cooperative relationships between former and potential future foes. This shift is explained by the concept of defence diplomacy; the concept identified by Andrew Cottey and Anthony Forster that armed forces have a peacetime role in pursuit of broader foreign and security policy goals. Recognising that defence cooperation activities have a long history, Cottey and Forster differentiated defence diplomacy between 'old', meaning those traditional defence cooperation activities aimed at allies and friendly states, and 'new', meaning defence cooperation aimed at potential or former enemies. New Zealand, like many other countries, has used the term since the 1990s to describe those aspects of the diplomatic relationship, specifically peacetime cooperative activities, performed by the Ministry of Defence and the New Zealand Defence Force with the armed forces of other nations. This thesis explores the origins of defence diplomacy and the adoption of the concept by New Zealand. It looks at the way in which New Zealand has developed and managed its 'old' defence diplomacy in Asia through examining the example of the Five Power Defence Arrangements. It then explores New Zealand’s 'new' defence diplomacy with what are considered here as “non-like-minded” states such as China, Viet Nam and Indonesia. Through these three case studies, the thesis examines key dilemmas and problems of defence diplomacy that have arisen in the development of these key relationships. The thesis then concludes with an analysis of New Zealand’s defence diplomacy according to the framework established by Cottey and Forster.</p>

The Political Soul

The Political Soul examines the relationship between Plato’s views on psychology and his political philosophy over the course of his career, focusing on his account of the spirited part of the tripartite soul, or thumos, and spirited motivation. It argues that spirit is the distinctively social or political part of the human soul for Plato: it is the source of the desires, emotions, and sensitivities that make it possible for people to form cooperative relationships with one another, interact politically, influence and absorb one another’s values through cultural modes and social processes, and protect their communities. Such emotions prominently include not only the aggressive or competitive qualities for which thumos is well-known, but also the feelings of attachment, love, friendship, and civic fellowship that bind families and communities together and make cities possible in the first place. Because spirit is the political part of the soul in this sense, moreover, two social and political challenges that occupy Plato throughout his career—namely, how to educate citizens properly in virtue and how to maintain unity and stability in political communities—cannot be addressed and resolved, on his view, without proper attention to the spirited aspects of human psychology.

A Study on the Mechanism and Strategy of Cross-Regional Emergency Cooperation for Natural Disasters in China—Based on the Perspective of Evolutionary Game Theory

Natural disasters have obvious cross-regional and compound characteristics. Cross-regional emergency cooperation for natural disasters deepens the diversification of coordination relations and the complexity of interaction modes among emergency response organizations, including horizontal and vertical organizational interactions. In order to clarify the cooperation mechanism of emergency organizations during cross-regional emergency cooperation for natural disasters and to explore the key factors that affect the cooperative relationships of emergency organizations, in this study, a game model is constructed based on evolutionary game theory, which is composed of local, neighboring, and central governments. Then, the stability of the emergency game strategy is analyzed. On this basis, a numerical simulation is used to simulate the dynamic evolution trajectory of the game system. The results show that there is an embedded mutual promotion mechanism that evolves towards a positive emergency strategy combination among the game subjects. The selection strategies of the game subjects show the characteristics of consistency and the following: enhanced cooperation efficiency between local and neighboring governments, emergency capital stock, and shared resources, therefore, guiding social emergency forces to actively participate in emergency operations. Strengthening the emergency dispatching strength of the central government and the effectiveness of central–local emergency dispatching, can support the performance of cross-regional emergency cooperation for natural disasters. Furthermore, the efficiency of cooperation between local and neighboring governments will be enhanced.

ANALISIS KLAUSULA KONTRAK YANG TERKAIT DENGAN KLAIM PADA FIDIC CONDITION OF CONTRACT 1999

Construction contracts are used in all construction works. Indonesia has entered an era of development where infrastructure development activities are increasing. The ever-increasing development attracts foreign investors to come and establish cooperative relationships. The contract agreements used are international contracts, one of which is FIDIC. However, there are often claims that lead to disputes when using this condition of contract. Therefore, research is needed to identify the clauses in the FIDIC Red Book 1999 which are related to claims by contractors, and it is also necessary to know the clauses that cause disputes in Indonesia due to FIDIC contracts. The study was conducted using primary data sources derived from surveis with questionnaires and secondary data sources derived from court decisions. The questionnaire in this study consisted of 23 questions and used a Likert scale 5 . The data was processed by factor analysis method to determine the dominant factor causing the claim. Data processing was carried out with the help of SPSS v26.0 software, and produced 7 dominant clauses causing contractor claims in the FIDIC Red Book, namely: 1) 8.4 Extension of Time for Completion; 2) 11.8 Contractor to Search; 3) 17.1 Indemnities; 3) 7.4 Testing; 4) 8.9 Consequences of Suspension; 5) 14.8 Delayed Payment; and 7) 4.12 Unforeseeable Physical Conditions. Frome the secondary data found the clauses causing disputes in Indonesia due to FIDIC contract were found namely: 1) 2.1 Right of Access to the Site; 2) 4.10 Site Data; 3) 4.12 Unforeseeable Physical Conditions; 4) 8.2 Time for Completion; 5) 8.4 Extension of Time for Completion; and 6) 8.7 Delay Damages. Keywords: factor analysis; Contractor claims; construction contracts; FIDIC Red Book AbstrakKontrak konstruksi digunakan dalam semua pekerjaan konstruksi. Indonesia telah memasuki zaman pembangunan dimana kegiatan pembangunan infrastruktur semakin meningkat. Pembangunan yang terus meningkat menarik investor asing untuk datang dan menjalin hubungan kerja sama. Perjanjian kontrak yang digunakan tentu berstandar internasional, salah satunya FIDIC. Akan tetapi sering terjadi klaim yang berujung sengketa ketika menggunakan standar kontrak tersebut. Maka dari itu dibutuhkan penelitian yang membahas klausula didalam FIDIC Red Book 1999 yang terkait dengan klaim oleh kontraktor, dan perlu diketahui juga klausula yang menyebabkan sengketa di Indonesia dalam kontrak FIDIC. Penelitian dilakukan menggunakan sumber data primer yang berasal dari survei dengan kuesioner dan sumber data sekunder yang berasal dari keputusan pengadilan. Kuesioner dalam penelitian ini terdiri dari 23 butir pertanyaan dan menggunakan skala Likert 5. Data diolah dengan metode analisis faktor untuk menentukan faktor dominan penyebab klaim. Pengolahan data dilakukan dengan bantuan softtware SPSS v26.0, dan didapatkan 7 klausula dominan penyebab klaim kontraktor pada FIDIC Red Book yaitu: 1) 8.4 Perpanjangan Waktu Penyelesaian; 2) 11.8 Penyelidikan oleh Kontraktor; 3) 17.1 Pemberian Ganti Rugi; 3) 7.4 Pengujian; 4) 8.9 Konsekuensi Penghentian; 5) 14.8 Keterlambatan Pembayaran; dan 7) 4.12 Kondisi Fisik yang Tidak Dapat Diperkirakan Sebelumnya. Dari data sekunder ditemukan Klausula penyebab sengketa dalam kontrak FIDIC Red Book tahun 1999 di Indonesia adalah: 1) 2.1 Hak untuk Memasuki Lapangan; 2) 4.10 Data Lapangan; 3) 4.12 Kondisi Fisik yang Tidak Dapat Diperkirakan Sebelumnya; 4) 8.2 Waktu Penyelesaian; 5) 8.4 Perpanjangan Waktu Penyelesaian; dan 6) 8.7 Denda Keterlambatan.