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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Teknik Sipil Cendekia (JTSC)
Asnita Virlayani
Universitas Muhammadiyah Parepare
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Social Sciences Other

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PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) DAN PENGARUHNYA TERHADAP AKUNTABILITAS LAPORAN KEUANGAN DAERAH PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH KOTA PAREPARE Arfianty Arfianty; Asnita Virlayani
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 3, No 2 (2017): Desember
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.983 KB) | DOI: 10.35906/jep01.v3i2.205

Abstract

Penerapan sistem akuntansi keuangan daerah berdasarkan standar akuntansi pemerintahan (PP No 24 tahun 2004) adalah bertujuan untuk meningkatkan akuntabilitas dan keandalan pengelola keuangan  pemerintah melalui penyusunan dan pengembangan standar akuntansi pemerintahan. Tujuan penelitian ini adalah untuk mengetahui Penerapan Sistem Akuntansi Keuangan daerah (SAKD) Pengaruhnya Terhadap Akuntanbilitas Laporan Keuangan Daerah di Kota Parepare .Sampel dalam penelitian ini adalah semua pegawai Pada penelitian ini yang menjadi objek penelitian adalah Badan Perencanaan Pembangunan Daerah Kota Parepare sebanyak 20 responden. pengumpulan data dilakukan dengan kuesioner dan dianalisis dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan pengaruh yang signifikan dari penerapan sistem akuntansi keuangan daerahyang baik akan meningkatkan akuntabilitas laporan keuangan daerah di Badan Perencanaan Pembangunan Daerah Kota Parepare
PAVING BLOCK TANPA SEMEN BERBAHAN LIMBAH PLASTIK Mustakim Mustakim; Asrul Asrul; Asnita Virlayani
JURNAL TEKNIK SIPIL CENDEKIA (JTSC) Vol 4 No 2 (2023): July
Publisher : Departement of Civil Engineering, Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51988/jtsc.v4i2.133

Abstract

The problem of plastic waste that is not handled and managed optimally can cause environmental damage. This study aims to test the compressive strength and water absorption value of paving blocks made of plastic which are designed using a mixed variation of V50-50 (50% sand, 50% plastic), V25-75 (25% sand, 75% plastic) and V0-100 (0% sand, 100% plastic) of the total proportion of the paving block mix. The method is carried out by melting PP (Polypropylene) mineral glass plastic, mixed with sand based on variations, printed according to the size of the paving block and used as a test sample in the form of a dice. The average compressive strength test results show that the sample with the code V25-75 has a relatively higher compressive strength value than V50-50 and V0-100. The average compressive strength value of the sample with code V25-75 is 11.53 MPa, followed by code V50-50 of 9.63 MPa, and the lowest is coded V0-100 of 3.70 MPa. The compressive strength value is influenced by the optimal percentage between sand and plastic, plastic serves as a binder for sand in a mixture of paving blocks. The percentage of water absorption value will continue to decrease along with the addition of plastic waste in the paving block mixture, V50-50 is 1.44, V25-75 is 0.88 and V0-100 is 0.16. This research is expected to be applied by the community to make paving block products, so that it can reduce the amount of plastic waste globally.
Co-Authors Arfianty Asrul Asrul Mustakim Mustakim