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FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information Johnny Jermias
Gadjah Mada International Journal of Business Vol 5, No 3 (2003): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

The purpose o f this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC) and the conventional product costing systems. The model developed in this paper rigorously shows the impact of treating costs that are not volume related as if they are. The model demonstrates that the source of product cost distortion is the difference between the proportion of driver used by each product in ABC and the proportion of the base used by the same product in the conventional costing systems. The difference arises because the conventional costing systems ignore the existence of batch-related and product-related costs. The model predicts a positive association between volume and size diversity with product cost distortions. When interaction between volume and size diversity exists, the distortion is either mitigated or exacerbated. The magnitude of the distortion is jointly determined by the size of the differences and the size of the total indirect costs.

Examining the Effects of Presentation Patterns, Orders, and Information Types in Investment Decision Making Luciana Spica Almilia; Jogiyanto Hartono; . Supriyadi; Ertambang Nahartyo
Gadjah Mada International Journal of Business Vol 15, No 2 (2013): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This study aims to investigate the existence of Belief Model (BAM) developed by Hogarth and Einhorn (1992) in investment decision making. Particulary, this study examined: the effects of presentation patterns, presentation orders, and information types (accounting or non-accounting information) in investment decision making. This study used laboratory experiment to test the hypotheses. Hypotheses were tested using t-test. This study showed a “judgement bias” that is a recency which the effect of presentation pattern is consecutive is higher than unconsecutively.

The Recency Effect of Accounting Information Jogiyanto Hartono
Gadjah Mada International Journal of Business Vol 6, No 1 (2004): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.5535

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Information Literacy of Library Science Yusniah Yusniah
JIPI (Jurnal Ilmu Perpustakaan dan Informasi) Vol 1, No 1 (2016)
Publisher : Progam Studi Ilmu Perpustakaan UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jipi.v1i1.96

Abstrak Literasi Informasi telah menjadi keterampilan penting pustakawan di era global saat ini. Informasi keaksaraan bagi pustakawan tidak hanya ditandai melek dan hanya untuk membacanya. Tetapi aplikasi mempunyai nilai lebih. Pustakawan harus menjadi manajer ilmu. Pustakawan harus bergerak sesuai dengan perubahan teknologi terus bergerak maju dan pustakawan harus mampu beradaptasi sebagai pencari dan pemberi informasi dalam bentuk apapun. Saat ini pustakawan dituntut tidak hanya perawatan terampil dari buku atau jenis media lainnya, tetapi juga untuk menguasai literasi informasi. Dengan demikian, pustakawan harus memiliki komitmen dan sadar untuk mengakses, memahami dan menggunakan informasi yang dikumpulkan untuk dikomunikasikan kepada orang yang membutuhkan.AbstractInformation Literacy has become important skill of librarians in today's global era. Information literacy for librarians not only marked a literate and just to read it. But the application is more. Librarians must be a manager of science. Responding to this, the librarian must be run in accordance with the changing technology continues to move forward and librarians should be able to adapt as a seeker and giver of information in any form. Nowadays librarians are required not only skilled care of a book or other media types, but also to master the required search information literacy. Thus, librarians should have commitment and conscious in order to access, understand and use the information gathered to be communicated to people in need.

CURCUMA HARVEST ESTIMATION USING GEOSPATIAL INFORMATION Sunarto, Kris
GEOMATIKA Vol 19, No 1 (2013)
Publisher : Badan Informasi Geospasial in Partnership with MAPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24895/JIG.2013.19-1.166

Temulawak or Curcuma (Curcuma xanthorrhiza) is one of prominent herbal medicine that needs to be researchedanddeveloped tomeetboth domestic andexport needs. The development of Curcuma as an agricultural commodity can be done inless fertilelandwith less shade. Curcumais actually among importance herbal medicine commodities; however its price is notstable even considered very low, resulted in a hesitantfor farmersto grow it. Therefore, harvest volume needs to be controlled to anticipate demand at a good price. Habitatof curcuma plantand its productionestimationof a particular area canbe assessedusing geospatial data andinformation. The purposeof this research is tofind out how muchis the optimalpost-harvestproductioninthe studyarea. Method used to obtain the estimationforoptimumposition in this researchis amediummulti-sample value. The result showed that based on demonstration plot (âdemplotâ), the optimum harvest is15.8 tons/hectare/year. Meanwhile, based on classification of land suitability map and the farmerâs capacity, it was estimated that the harvest yielded at the study area was 94.284 tons wet harvest for 5.967 hectares.Â Keywords: Geospatial Information, Curcuma, Herbal Medicine,Optimum Harvest.Â Â ABSTRAKÂ Temulawak atau âCurcumaâ(Curcuma xanthorrhiza) merupakan obat herbal yang perlu diteliti dan dikembangkan untuk memenuhi kebutuhan domestik dan ekspor. Sebagai komoditas pertanian, budidaya temulawak dapat dilakukan di lahan yang kurang subur dengan sedikit naungan. Temulawak sebagai komoditas dibutuhkan, tetapi harga tidak selalu stabil, bahkan terlalu murah, sehingga menyebabkan petani enggan untuk menanamnya.Untuk itu, volume panen harus dikendalikan untuk mendapatkan permintaan pasar dengan harga yang baik. Habitat tanaman dan perkiraan produksi dapat dianalisis menggunakan data dan informasi geospasial. Tujuan penelitian ini adalah untuk mengetahui seberapa besar produksi pasca panen yang optimal pada area penelitian. Metode yang digunakan untuk mendapatkan perkiraan pada posisi optimal adalah menggunakan hasil multi sampel media. Penelitian ini memperlihatkan bahwa berdasarkan demplot yang dihasilkan dari panen optimal adalah 15,8 ton/hektar/tahun. Sedangkan berdasarkan klasifikasi peta penggunaan lahan dan kemampuan petani, diperkirakan bahwa pada area penelitian menghasilkan 94,284 ton panen basah untuk 5,967 hektar lahan.Kata kunci: Informasi Geospatial, Temulawak, Obat Herbal, Panen Optimal.

GEOGRAPHIC INFORMATION SYSTEM APPLICATION TO ANALYZE TOLERATED EROSION FLOW IN MAMASA CATCHMENT AREA Faridah, Sitti Nur
GEOMATIKA Vol 15, No 1 (2009)
Publisher : Badan Informasi Geospasial in Partnership with MAPIN

Geographic information system currently used in various fields, such as land suitability mapping, erosion studies and transmission network planning. To study the estimated amount of erosion of soil loss can be easily obtained by calculating and overlaying maps which are components of Modified Universal Soil Loss Equation (MUSLE). GIS applications of the results obtained less than 35% of the watershed has Mamasa erosion rate is still tolerable, which is the region with the use of forest land and paddy fields, with a value of TSL 22.17 tons/ha/yr.Â Keywords: GIS. Erosion, Watershed MamasaÂ Â ABSTRAKÂ Sistem informasi geografis saat ini banyak digunakan diberbagai bidang, seperti pemetaan kesesuaian lahan, studi erosi dan perencanaan jaringan transmisi. Untuk studi erosi estimasi besarnya kehilangan tanah dapat dengan mudah diperoleh dengan mengkalkulasi dan overlay peta yang merupakan komponen Modified Universal Soil Loss Equation (MUSLE). Dari hasil aplikasi SIG diperoleh kurang dari 35 % wilayah DAS Mamasa mempunyai laju erosi yang masih dapat ditoleransi, yang terdapat pada wilayah dengan penggunaan lahan hutan dan persawahan, dengan nilai TSL 22,17 ton/ha/thn.Â Kata Kunci : SIG. Erosi , DAS Mamasa

Determination of Junior High School Location Through Geographic Information System Utilization Badriyah, Opilona
Sumatra Journal of Disaster, Geography and Geography Education Vol 1 No 2 (2017): Sumatra Journal of Disaster, Geography and Geography Education Volume 1 Number 2
Publisher : Sumatra Journal of Disaster, Geography and Geography Education

Geographic Information Systems (GIS) is a management tool in the form of computer-assisted information related to the system's mapping and analysis of all occurences on earth. In education, GIS can be used to determine the location of the new school. The purpose of writing this article is to explain the importance of GIS in determining the location of education. The object of study is the equity and expansion of education access, in the form of determining the location of new schools. The method of writing this article was using the relevant literature analysis. Conclusion of this article is for equity and justice of public access in obtaining education service, determination of new school location needs to use Geographic Information System.

GEOGRAPHIC INFORMATION SYSTEM FOR KABUPATEN PESISIR BARAT WEB BASIS TOURISM MAPPING Resti Lucyana; Kurnia Muludi; Machudor Yusman
Jurnal Komputasi Vol 4, No 1 (2016)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/komputasi.v4i1.1184

Information on goegrapichal condition needed by stakeholders, such as distance information, location, required information, and other information. Geographic information system (GIS) which known sistem informasi geografis (SIG) is one of solution to aquire that geographic information. Tourism in Kabupaten Pesisir Barat is the object which become material of this research thesis. The reason is Kabupaten Pesisir Barat has good potency in tourism which present tourism destinations, not only for domestic tourist, but also international tourist. The tourism destination divided into marine tourism (wisata marina), water tourism (wisata tirta), historical tourism (wisata sejarah), and natural conservation tourism (wisata suaka alam). SIG web basis is made by using PHP programing and getting data on google maps, using waterfall method and supporting software such us GPS coordinates and Xampp server. Keyword: tourism, geographic information system (GIS), web

Development of Staff Information System Faculty of Mathematics and Natural Sciences University of Lampung Dwi Sakethi; Andhi Andhi; Berliana Yuni Sari
Jurnal Komputasi Vol 5, No 1 (2017)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/komputasi.v5i1.1445

Fakultas Matematika dan Ilmu Pengetahuan Alam (FMIPA) Universitas Lampung adalah lembaga yang mengolah data kepegawaian FMIPA Universitas Lampung. Dalam prosesnya, pengolahan data pegawai masih dilakukan secara manual. Hal itu menyebabkan sulitnya untuk mencari data umum yang ada di dalam berkas kepegawaian. Berkas kepegawaian tersebut juga masih diletakkan secara terpisah. Dalam penelitian ini, penulis membangun suatu pengembangan sistem informasi berbasis web yang dapat membantu proses pengolahan data secara cepat. Metode pengembangan dalam pembuatan sistem menggunakan Waterfall. Hasil dari penelitian ini telah dibangun Sistem Informasi Kepegawaian Berbasis Web yang dapat digunakan untuk kegiatan pengolahan data pegawai supaya cepat dan akurat.

DEVELOPMENT OF INFORMATION DISSEMINATION SYSTEM THROUGH SMS GATEWAY FOR COMMUNITY SERVICE (LPM) OF UNIVERSITY OF LAMPUNG Dian Kurniasari; Kurnia Muludi; Evita Fitriasari
Jurnal Komputasi Vol 3, No 1 (2015)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/komputasi.v3i1.520

Community service programs is one of the three core services (Tri Darma) which is coordinated by LPM of the University of Lampung. Since there are large number of lectures who follow LPM Program, it is needed to have a special strategy for providing a means of dissemination of information to them. One of the technologies that are very popular among cell phone users is SMS (Short Message Service). The natures of SMS are practical, economical, and efficient to deliver information. SMS is a technology that is used by many people. It is also relatively cheap for message delivery. In this research, Information dissemination system with SMS Gateway is implemented using Gammu and is combined with PHP programming language and MySQL database. The results of the implementation of the system is helpful and easy for lectureres to obtain information about the program of community service where they are joined to.Keywords: Gammu, LPM, MySQL, PHP, SMS (Short Message Service), SMS Gateway.

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