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This study discusses the application of accounting information systems and the quality of human resources in realizing the timeliness of financial reporting and disbursement of BOS funds 2020. The purpose of this study is to find out how the implementation of accounting information systems and the quality of human resources in realizing the timeliness of financial reporting and disbursement BOS Fund. This study uses a qualitative research method with a phenomenological approach where data collection is obtained from interviews and observations. The data analysis technique used in this research is data reduction, data reduction is done by collecting important information and then the data is grouped according to topic so that it can provide a clearer picture and make it easier to collect data. The results showed that the research subjects had implemented the system determined by the government and improved the quality of human resources in order to have the confidence, skills and experience in order to realize the proper reporting of BOS funds so that the disbursement of BOS funds could also be carried out properly. Keywords - Accounting Information Systems, Human Resources, Timeliness of Reporting, Disbursement of BOS Funds.

Analysis of Tax Report Compliance on Salary Receipts and Incentives for Private Teachers on Ownership of Npwp, this thesis is not published. Faculty of Business, Law and Social Sciences, University of Muhammadiyah Sidoarjo. This study aims to determine the compliance of tax reporting on salary receipts and incentives for private school teachers to the ownership of a Taxpayer Identification Number (NPWP). This study uses a qualitative method. Data collection techniques by means of interviews, observation, and documentation. The data validity test used the triangulation test. The data analysis technique uses the stages of data collection, data reduction, data presentation, and drawing conclusions. The data collection technique used unstructured interviews with 4 teachers of Krian 1 Sidoarjo Vocational High School.The results of this study indicate that compliance with tax reporting on salary and incentive receipts in Krian 1 Sidoarjo Vocational High School teachers on average tax reporting compliance is at the category level, namely 25% low. In this study, the teacher has a NPWP as an administrative requirement and does not perform its obligation to report.

BACKGROUND Photodiagnostic investigations are essential for the accurate diagnosis of abnormal cutaneous photosensitivity and provide important information for the management of patients with photodermatoses (cutaneous photosensitivity disorders). Although photodiagnosis has been undertaken since the early 1970s, specialist services in the United Kingdom (UK) and Republic of Ireland are limited and there is no formal guidance on diagnostic approach. Indeed, there is a limited literature in this area of methodology and diagnostic practice. OBJECTIVES The primary objective was to undertake a British Photodermatology Group Workshop to review the role and activities of specialist centres in the UK and Republic of Ireland in order to ascertain whether there were consensus practices. Secondary objectives were to identify key priorities for service, training and research. METHODS An initial detailed survey review of current activities was undertaken prior to the Workshop and data from this survey were used to inform discussion at the Workshop, which was attended by key photodermatology experts from the UK and Republic of Ireland. RESULTS/CONCLUSIONS We have undertaken a detailed review of current Photodiagnostic Services in the UK and Republic of Ireland and report on our findings from the 12 centres and we have identified key areas of consensus practice. This is an important step in the process of standardising and optimising procedures and protocols and defining minimum clinical standards for photodiagnostic investigations, which are of such diagnostic importance in Dermatology.

This study aims to find out how the role of accounting in family financial management strategies in the COVID-19 era. This research is a type of qualitative descriptive research using interpretive studies in order to get maximum results. Using research with primary data results which include in-depth interviews with the relevant resource persons in this case are housewives whose family income has been affected by COVID-19 by documenting it in written form, photos and then the data will be processed into main data. The results of the research that have been carried out, the conclusion that can be drawn is that accounting in financial management is not always in line with existing theories. Lack of understanding about recording or accounting in the household is a major problem, so there are still many difficulties in managing finances. Especially with the COVID-19 pandemic. Changes in the amount of income require the management of family finances to make a priority scale. In various aspects that become the formulation of the research problem, it is known that good financial management records do not provide significant difficulties for financial management in the future.

The purpose of this study was to demonstrate the impact of internal control systems, accounting information systems, and employee skills on the quality of financial reporting in a tulangan county cooperative. This research method adopts quantitative method. All stables in the fortified area were the population in this study, and the sampling technique used intentional sampling. Meanwhile, he received a sample of 60 respondents. The use of data in raw form was achievied by distributing questionnaires directly to officers or managing directors in the tulangan district. In this study the method multiple linear regression analysis was used with the help of the SPSS 26 program. The results of this study show that : the internal control system has a significant impact on financial quality information with a significant value of 0,000. Accounting information systems have a significant impact on financial quality of information with a significant score of 0,004. And with a significant value of 0,005, the competence of personnel has a significant effect and is significant on the quality of financial reporting.

This study was conducted with the aim of knowing how the role of accounting and household financial planning as a future investment effort in an Islamic perspective on families in Beji village, Beji district, Pasuruan district. This research is a type of descriptive qualitative research. Data collection is done by interview, observation, and documentation. Informants in this study consisted of housewives who also worked (by profession), housewives who did not work (not by profession), and lecturers of Al-Islam and Kemuhammadiyahan Umsida. Based on the results of the study, (1) Housewives who became the object of this study had implemented the role of simple accounting in the household as a future investment effort in an Islamic perspective, the informants applied it with self-awareness and was very flexible. In other words, the housewives in this study practiced simple accounting according to their abilities and needs, without any binding stipulations or regulations. (2) Household financial planning has an important role as a future investment effort in the Islamic perspective. Good household financial planning and in accordance with the corridors of Islam is one way to prosper family life in the world and benefit in the hereafter. A prosperous and well-maintained world life will participate in maintaining maqashid sharia in human life, so that humans can easily realize benefits in their lives.

The purpose of this review is to analyze the effect of variable X (Independent) namely financial literacy, ease of use and brand image of e-wallet on variable Y (Dependent), namely student consumptive attitudes, with the help of SPSS version 26 application program. questionnaire as a data collection method that uses certain criteria in sampling. The sample of this study amounted to 71 respondents of accounting students at Muhammadiyah University of Sidoarjo. Then the analysis of data is tested to draw conclusions from the research that has been done. The conclusion of the study of the hypothesis using the partial test proves that the variables of financial literacy, ease of use and brand image of e-wallet have no effect on the consumptive attitude of accounting students at Muhammadiyah University of Sidoarjo. Likewise, the simultaneous test proves that together the variables of financial literacy, ease of use and brand image of e-wallet have no effect on the consumptive attitude of accounting students at Muhammadiyah University of Sidoarjo.

Background/purpose Tricyclic antidepressants (TCAs) are still widely used and are available to purchase without prescription in some countries. Awareness of adverse cutaneous drug reactions is essential. Method We reported a case of photo-distributed hyperpigmentation due to imipramine and carried out a systematic search of the related articles using the search terms "tricyclic antidepressants" or "tricyclic antidepressive agents", and "hyperpigmentation" or "photosensitivity disorder". Fifty non-duplicate citations were identified of which 28 articles which were independently assessed in full. The review was registered in PROSPERO, CRD42018107338. Results The remaining 25 articles met our inclusion criteria. Photo-distributed hyperpigmentation tricyclic antidepressant-induced photosensitivity reactions (TIPs) was the most common presentation. In 21 cases, this presented as an asymptomatic discolouration of exposed sites. Imipramine (81%), amitriptyline (9.5%), desipramine hydrochloride (4.8%) and mirtazapine (4.8%) were reported to be the culprit drugs. Nineteen were female with a mean age at presentation of 55 years. Mean duration from commencing the culprit drug until the development of discolouration was 10.4 years. Mean daily dose was 222.7 mg for imipramine. Histology was characteristic with golden-brown or brownish granules deposited in dermis. Staining for Masson-Fontana and MEL-5 was positive in all cases. Phototesting had not been done in cases prior to ours (negative 3 months after discontinuation of imipramine). Three further reports of suspected TIP presented with non-specific and eczematous eruption. The two presentations were reported along with systemic problems (thrombocytopenia and hepatic injury). Conclusions This systematic review highlights the characteristic features of exposed site hyperpigmentation of TCA-induced photosensitivity occurring after prolonged drug exposure in many cases.

This study discusses the Influence of Instagram, Lifestyle, Financial Attitude, and Ease of Mobile Banking on Consumptive Behavior Through the Role of Financial Literacy as a Moderating Variable. The existence of consumptive behavior experienced by students causes them to have a bad financial attitude in their consumption behavior and will affect their financial condition in the future if they do not improve their financial literacy. The purpose of this study is to determine whether financial literacy can influence students to reduce consumptive behavior. This type of research is descriptive with a quantitative approach. The data analysis technique is SEM-PLS 3.0. The sampling technique used purposive sampling with a sample of 63 respondents. The results showed that Instagram had an effect on Consumptive Behavior, Lifestyle had an effect on consumptive behavior, Financial Attitude had an effect on consumptive behavior, Ease of mobile banking had no effect on Consumptive Behavior, Financial Literacy did not moderate Instagram on Consumptive Behavior, Financial Literacy moderated Lifestyle on Consumptive Behavior, Financial Literacy does not moderate Financial Attitude towards Consumptive Behavior, Financial Literacy does not moderate Ease of mobile banking on Consumptive Behavior.

Bu çalışmada Ebü’l-Hayr İbnü’l-Cezerî’nin İbnü’n-Nâzım olarak da bilinen oğlu Ebû Bekr Ahmed b. Muhammed’in telif ettiği eserlerden biri olan Urcûze fî vakfı Hamza isimli risâlesi ele alınmıştır. Bu bağ-lamda öncelikle bahse konu olan müellifin hayatı ve eserleri hakkında bilgi verilmiş, ardından ilgili risâle tahlil edilmiştir. İki ayrı el yazma nüshasına ulaşılan risâlede İmam Hamza’nın kıraati çerçevesinde kıraat ilminin önemli ve bir o kadar zor konularından sayılan hemze üzerinde vakıf meselesi izah edilmiştir. Konunun özellikle İmam Hamza’nın kıraati çerçevesinde incelenmesinin nedeni ise hemze üzerinde vakıf denildiğinde akla ilk gelen ismin Kûfe kıraat imamı Hamza olmasındandır. Bu sebepledir ki “Nere-de hemze orada Hamza” ifadesi deyim haline gelmiştir. İmam Hamza, hemzeli kelimelerde vakfetme hususunda diğer kıraat imamlarına göre farklı okumaktadır. Fakat bununla beraber bazı durumlarda Şâm kıraat imamı İbn Âmir’in ilk râvisi Hişam’ın ona muvafakat ettiği durumlar da söz konusu olmuştur. Ebû Bekr Ahmed, risâlesini ilgili mevzuya hasretmiş ve 36 beyit olarak nazmetmiştir. O, konuyu ele alır-ken hemzenin harekeli olması ve sâkin gelmesinin yanı sıra kelime ortasında veya sonunda bulunması durumlarını izah etmiş ve okuyuş farklılıklarına işarette bulunmuştur.

Acute dermatological emergencies cover a wide range of severe skin eruptions. Several of these rashes are potentially life-threatening and carry significant morbidity and mortality. Dermatological emergencies occur across all spectrums of age, race and gender. Rapid diagnosis is vital to instigating appropriate treatment and reversing the underlying precipitant. High-quality multidisciplinary management with specialist nurses, general physicians and dermatologists is essential to ensure patients can be kept systemically stable while appropriate treatments are instigated. In this article we aim to cover some of the most significant emergency dermatological presentations and their management.

Wolff-Parkinson-White (WPW) syndrome is a commonly undiagnosed cardiac rhythm anomaly in a previously healthy patient who may precipitate malignant arrhythmia under surgical stress. We report successful management of a reconstruction surgery patient who developed cardiac arrest under general anesthesia due to undiagnosed WPW syndrome and a malignant arrhythmia during subsequent emergency surgery. A male patient with no previous history of the co-existing disease, age 23 years old underwent 14 hours of leg reconstruction with a posterior back flap. At the end of the surgery, the patient developed malignant arrhythmia that worsens to pulseless ventricular tachycardia. High-quality resuscitation was conducted and resulted in the return of spontaneous circulation. The patient had to undergo emergency surgery the next day, and another episode of intraoperative malignant arrhythmia was treated with propafenone and diltiazem. The patient underwent ablation postoperatively and, on the 14th day, was discharged without any residual complications. In conclusion, WPW may appear asymptomatic in a healthy young patient. Good anesthesia management and monitoring, knowledge of selective antiarrhythmic drugs and high-quality resuscitation skills can provide an optimal outcome in an unpredicted intraoperative crisis. Laporan Kasus: Manajemen Pasien Sindrom Wolff-Parkinson-White (WPW) yang Menjalani Tindakan Pembedahan Sindrom Wolff-Parkinson-White (WPW) adalah kelainan irama jantung yang sering tidak terdiagnosis pada pasien usia muda dan sering tanpa gejala. Stres akibat pembedahan dapat memicu aritmia maligna pada kelainan ini. Kami melaporkan keberhasilan manajemen pada pasien bedah plastik rekonstruksi dalam anestesi umum yang mengalami henti jantung karena sindrom WPW yang tidak terdiagnosis sebelumnya dan terjadi aritmia maligna serupa pada operasi darurat berikutnya. Seorang laki-laki berusia 23 tahun tanpa riwayat penyakit penyerta sebelumnya, menjalani rekonstruksi kaki dengan flap posterior selama 14 jam. Pada akhir pembedahan, pasien mengalami aritimia maligna dan berkembang menjadi ventricular takikardia tanpa nadi. Tindakan resusitasi jantung paru berkualitas tinggi dilakukan dan sirkulasi spontan kembali muncul. Pasien harus menjalani operasi darurat keesokan harinya dan mengalami episode aritmia maligna ulangan intraoperatif yang telah berhasil diidentifikasi pada pemeriksaan pascaoperasi pertama sebagai sindrom Wolff-Parkinson-White. Aritmia maligna tersebut diatasi dengan pemberian propafenon dan diltiazem. Pasien menjalani tindakan ablasi pascaoperasi dan pulang pada hari keempat belas perawatan tanpa gejala sisa. Simpulan, sindrom WPW mungkin tampak asimtomatik pada pasien muda yang sehat. Manajemen anestesi yang baik, pengetahuan mengenai profil berbagai obat antiaritmia serta pelaksanaan tindakan resusitasi berkualitas tinggi dapat memberikan hasil keluaran yang optimal bila terjadi krisis intraoperatif yang tidak diperkirakan sebelumnya.

This study aims to determine the effect of Accounting Information Systems, System Quality, and Security Quality on Mobile Banking User Satisfaction. Study on Accounting Students at Muhammadiyah University of Sidoarjo. The analytical tool used is tabulating the questionnaire, collecting data in the form of validity testing and reliability testing. The hypothesis in this study is that there is an effect of Accounting Information Systems, System Quality, and Security Quality on Mobile Banking User Satisfaction. The sampling technique used in this study was purposive sampling with a total sample of 83 respondents. Data analysis used multiple linear regression. The results of the study using the t-test showed that the variables of Accounting Information System, System Quality, and Security Quality separately (partially) had an influence on Mobile Banking user satisfaction. The magnitude of the effect of accounting information system variables, system quality and security quality on customer satisfaction variables is 93.6%. Meanwhile, 6.4% is influenced by other variables besides accounting information system variables, system quality and security quality.

Pada era globalisasi ini, aksi penjiplakan lebih sering dan lebih mudah dilakukan, termasuk penjiplakan terhadap kode program. Pendeteksian manual terhadap aksi penjiplakan memakan banyak waktu maupun tenaga. Oleh karena itu, dibutuhkan sistem yang dapat membantu proses pendeteksian. Pendeteksian dapat dilakukan dengan mengelompokkan kode-kode program yang mirip berdasarkan struktur kode program. Penelitian ini bertujuan untuk menerapkan algoritme K-Medoids pada 4 buah dataset kode program C dan menganalisis hasil pengelompokan yang diperoleh. Hasil percobaan menunjukkan bahwa clustering terbaik pada dataset 1 (Kondisi If-Else dan Pengulangan While) diperoleh pada k (jumlah cluster) 10 dengan rataan dissimilarity 2.655, dimana 18.9% tugas mahasiswa memiliki kelompok yang sama. Pada dataset 2 (Pengulangan While), clustering terbaik diperoleh pada k = 9 dengan rataan dissimilarity 2.227, dimana 32.6% tugas mahasiswa memiliki kelompok yang sama. Untuk dataset 3 (Pengulangan For Bersarang dan Kondisi If), tugas mahasiswa terbagi menjadi dua buah cluster dengan rataan dissimilarity 0.719, dimana 87% tugas mahasiswa berada pada cluster yang sama. Hasil clustering terbaik pada dataset 4 (Kondisi If-Else dan Pengulangan For) diperoleh pada k = 6 dengan rataan dissimilarity 3.199, dimana 61% tugas mahasiswa berada pada kelompok yang sama. Kata Kunci: clustering, K-medoids, N-gram, pendeteksian penjiplakan, program C.

The sixth of nine Indonesian national development agendas under the President Joko Widodo administration is to increase productivity and competitiveness, one of which is by the establishment of Techno Parks. The projects will be terminated in 2019; however, exit strategies that contribute to sustainable development have been rarely considered throughout the history of development studies and practice. This paper examines the concept of exit strategies within the context of a case study of the Indonesian Institute of Sciences (LIPI)-assisted project of the Tasikmalaya Techno Park (TP) from 2015-2019. It addresses two questions: (1) How has LIPI executed the TP project in Tasikmalaya throughout the period? (2) What is the recommended exit strategy for regional policymakers after project termination? To overview the implementation of TP activities, an internal- external analysis was conducted, and to formulate exit strategies, SWOT and QSPM were employed. Data were collected from July-September 2018, consisting of primary data collected from competent respondents by semi-structured and in-depth interviews selected by the purposive sampling method as well as secondary data compiled from relevant institutions. The conclusion is that the Tasikmalaya TP has five core businesses and its mission is to become a center for dissemination, technology transfer, and agribusiness incubator. The TP was present in quadrant I, meaning that aggressive strategies were recommended. There were four future management options and independent management was considered as the most appropriate. Its role should be more supported by middle- to long-term strategies and a well prepared legal system. Policy implications are discussed.

Penelitian ini bertujuan untuk membuktikan adanya pengaruh positif antara kesiapan belajar dan hasil belajar matematika siswa kelas IV di SDN se-Kecamatan Puring dan besarnya sumbangan efektif kesiapan belajar terhadap hasil belajar matematika siswa kelas IV di SDN se-Kecamatan Puring. Penelitian ini merupakan penelitian kuantitatif dengan metode korelasi. Pengambilan sampel dihitung menggunakan rumus Slavin dan Taro Yamane dan diambil secara acak dengan teknik cluster sampling. Hasil uji korelasi kesiapan belajar dan hasil belajar matematika menunjukkan bahwa nilai Sig. sebesar 0,000 dan nilai koefisien korelasi sebesar 0,534. Besar sumbangan kesiapan belajar terhadap hasil belajar matematika yaitu 28,5%. Berdasarkan analisis dan pembahasan hasil penelitian dapat disimpulkan bahwa terdapat pengaruh positif antara kesiapan belajar dan hasil belajar matematika siswa kelas IV di SDN se-Kecamatan Puring.

This research aims to find out if computer self-efficacy, learning motivation, and accounting knowledge affect the computer anxiety of accounting students in using accounting software. The method used in this research is quantitative with data collection techniques using questionnaires and done through google form media. That will be distributed to students of Muhammdiyah University Sidoarjo. Data feasibility test using validity test and reliability test, while for testing this hypothesis using data analysis tool in the form of multiple linear regression and T test. The results of this study revealed that computer self-efficacy, learning motivation, and accounting knowledge influenced the computer anxiety of accounting students in using accounting software. Keywords - Computer Anxiety, Computer Self-efficacy, Learning Motivation, Accounting knowledge Abstrak. Penelitian kali ini memiliki tujuan untuk mengetahui apakah computer self-efficacy, motivasi belajar, dan pengetahuan akuntansi berpengaruh terhadap computer anxiety mahasiswa akuntansi dalam menggunakan software akuntansi. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan teknik pengumpulan data menggunakan kuesioner dan dilakukan melalui media google form. Yang akan dibagikan kepada Mahasiswa Universitas Muhammdiyah Sidoarjo. Uji kelayakan data menggunakan uji validitas dan uji reliabilitas, sedangkan untuk pengujian hipotesis ini menggunakan alat analisis data yang berupa regresi linier berganda dan uji T. Pada penelitian ini menggunakan pengujian hipotesis dengan bantuan aplikasi software SPSS (Statistical Product and Service Solution). Hasil dari penelitian ini mengungkapkan bahwa computer self-efficacy, motivasi belajar, dan pengetahuan akuntansi berpengaruh terhadap computer anxiety mahasiswa akuntansi dalam menggunakan software akuntansi. Kata kunci - Computer Anxiety, Computer Self-efficacy, Motivasi Belajar, Pengetahuan Akuntansi

This study aims to determine the positive and negative impacts of the application of online credit distribution based on the android mobile application as an effort to accelerate credit disbursement in the Tunaiku application. To obtain the data needed in the study, the researcher tries to obtain related data such as primary data, which is sure that the data obtained by a researcher is directly from the object. In this study, the primary data source came from the results of interviews with the Tunaiku application and the second party who was the debtor of the Tunaiku application. And secondary data, namely data obtained by a researcher indirectly from the object. In this study, the secondary data sources came from literature studies conducted by researchers. And the type of research used in this research is descriptive research with a qualitative approach. And the results of this study are the researchers found a positive impact arising from the application of online credit provision based on the Android mobile application as an effort to accelerate credit disbursement on the Tunaiku application, namely: saving time and energy, not requiring collateral for goods or other valuable documents, can be a solution for debtors who need instant funds and fast disbursement of funds, loan funds can be used for various needs, flexible ceiling amounts and tenors. And the negative impact of the application of online credit application based on the android mobile application as an effort to accelerate credit disbursement on the Tunaiku application, namely: creating a culture of debt, high interest on debt, fishing for the system to dig holes and cover holes, misuse of personal data, family or closest relatives will be disturbed.