Scientific Research Journal, Volume VIII, Issue IX, September 2020 Edition

Scientific Research Journal

Scirj Volume VIII, Issue IX, September 2020 Edition
ISSN: 2201-2796

Publication starts: 25th September 2020
Full Paper available from: 25th September 2020

PROGRAM IMPLEMENTATION OF CHILDREN FRIENDLY INTEGRATED PUBLIC SPACE (CFIPS) RELATED TO COMMUNITY EMPOWERMENT IN THE NORTH KEMBANGAN VILLAGE, KEMBANGAN DISTRICT
Rizky Denni Ananda, Dr. Rahimullah, Dr. Ir. Sriyono Joko Sutopo

Abstract: This study aims to find out how the implementation of the Children Friendly Integrated Public Space (CFIPS) program related to community empowerment in North Kembangan Village, Kembangan District. This research was also carried out to prove the suitability of the CFIPS program with regulations that have been set by the Special Area of the Capital City Jakarta Provincial Government in an effort to empower the community. The theory used in this research is the theory of program implementation according to Charles O. Jones which mentions three basic activities namely organization, interpretation, and application. Judging from the current developments, the positive impact is more than the negative impact of the CFPIS program which is felt by all the communities around North Kembangan Village, Kembangan District. Community empowerment activities that can be done in the form of economic empowerment, such as business development and skills training, competitive human resource empowerment, such as tutoring. Therefore the impact is felt not only by children, but also felt by adults to the elderly. Even so, this program still has some shortcomings that are expected to be much better going forward. Overall the results of the study must still assess the implementation of the Child Friendly Integrated Public Space (CFIPS) program capable of empowering communities around the North Kembangan Village, Kembangan District.

Read Full Paper

Reference this paper

Page 1-7

COMPANY FINANCIAL ANALYSIS M.U.
Denny I.Y Rompas, Jufry Rompas, Novy J. Kasenda, Johannes K. Santie

Abstract: The purpose of this reseach is to determine the company financial performance based on ratios and industry standards. The research method used is descriptive quantitative. The data analysis technique used is to calculate liquidity ratios, debt management ratios, activity ratios, profitability ratios, and then assess financial performance based on industry standards. The results showed that the company financial performance based on liquidity ratios, debt management ratios, and profitability ratios were not in a good condition because they were below industry standards. However, when viewed from the activity ratio, the company is in a good condition because the ratio value is above the industry standard. Judging from its financial performance, the company must be able to improve management capabilities, in managing and allocating its resources efficiently so that the company financial performance can be in a safe position.

Read Full Paper

Reference this paper

Page 8-15

PETRO-PHYSICAL CHARACTERIZATION OF "MADISON" FIELD, ONSHORE NIGER DELTA, NIGERIA
Olisa Benson Akinbode and Aduloju Bolakale Babatunde

Abstract: This report presents results of a study conducted to determine and evaluate the petro-physical properties of “MADISON” oil field, Niger delta with a view to understand their effects on the reservoirs hydrocarbon prospect and oil productivity of the field. The evaluated properties include porosity, permeability, fluid saturation, net / gross thickness and mobility which are all inferred from geophysical wire-line logs. A suite of wire-line logs comprising of gamma ray, resistivity, neutron and density logs for four wells from ‘MADISON’ oil field were analyzed for reservoir characterization of the field, but only two of the four wells possess the desired logs. The analyses carried out involve delineation of lithologies, identification of reservoirs and fluid types, wells correlation and determination of petro-physical parameters of identified reservoirs. Six reservoirs namely: A, B, C, D, E and F were delineated with their tops and bases at depth from 1902.96 m to 2389.02 m. Their analysis indicates the presence of hydrocarbon in all the reservoirs. Computed petro-physical parameters across the reservoirs gave porosity as ranging from 25.2% to 29.7%; permeability 2664.89md to 10184.26md and average hydrocarbon saturation of 82.85%, 81.05%, 76%, 71.85%, 74.95% and 56.9% reservoir A, B, C, D, E and F respectively. These results together with the determined movable hydrocarbon index (OMI) values (0.238 to 0.515) of the reservoir units suggest high hydrocarbon potential and a reservoir system whose performance is considered satisfactory for hydrocarbon production.

Read Full Paper

Reference this paper

Page 16-23

THE ROLE OF STUDENT ETHICS IN THE LEARNING DEVELOPMENT PROCESS AT POLIMDO ACCOUNTING DEPARTMENT
Kiet Tumiwa, Jolly Turangan, Ruhiyat, Roslina H.S.D. Limpeleh

Abstract: The purpose of this research to determine students understanding of ethics in the learning development process in the Polimdo accounting department. The research method used is descriptive qualitative method, which describes and describes, the impact of the ethical role of students in the learning development process in the Polimdo accounting department. Data collection techniques, namely by direct observation, interviews using six informants, namely five students and one lecturer, and supported by literature study. The results showed that the role of student ethics, in the learning development process in the Polimdo accounting department, has been implemented properly, and is in accordance with what is taught by the lecturer, namely; present on time, politeness, responsibility, cooperation, socialization, and mutual respect.

Read Full Paper

Reference this paper

Page 24-30

ANALYSIS OF ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS OF NUTMEG PLANT ON NUTMEG FARMERS IN TUMALUNTUNG VILLAGE, KAUDITAN SUB-DISTRICT
Merry L. Sael, Harty U.H.L. Koagouw, Jeane. Christine. Lasut, Decire. D. Wagiu

Abstract: The purpose of this research was to determine the accounting treatment of the biological assets of nutmeg on nutmeg farmers in Tumaluntung village, Kauditan Sub-District, North Minahasa District. The method used in this research is a qualitative approach, which is based on phenomena and explored logically, in accordance with scientific principles. The results showed that the accounting treatment of nutmeg farmers began with the recognition of the current biological assets of nutmeg, namely the category of crops that produce, and valued at fair value (market price), for harvested income. In other words, sales are reduced by costs ranging from equipment, maintenance and expenses. Measurement of biological assets, which is measured by the growth of nutmeg trees, as well as the yield of harvest income, compared to the number of trees owned by the farmer, multiplied by the amount produced per tree, and multiplied by the selling price, and the cost is measured by the total cost for harvesting, and the cost of selling it . Disclosure of the value of the biological assets of nutmeg, which is currently owned by farmers, is the fair value, which is valued at the selling price of the nutmeg tree according to its growth. Although currently, farmers have never recorded their biological assets. It can also be disclosed how much the yields and costs are, so that a net yield is obtained. All of this is recorded and known. With this research, it is hoped that farmers can reveal how the accounting treatment has been done by nutmeg farmers in order to make future plans so that the nutmeg farmers do not experience losses.

Read Full Paper

Reference this paper

Page 31-36

THE INFLUENCE OF SCHOOL RESOURCES ON LEARNING OUTCOMES (AFFECTIVE SKILLS’ DEVELOPMENT) OF PUPILS IN SPECIAL SCHOOLS IN OSUN STATE, NIGERIA
Ifeoluwa Samuel OLUYIMIDE, ADELEKE Ayobami G.

Abstract: The study investigated the availability of teaching and learning resources in schools tagged special. The study employed a descriptive survey research design. The study population consisted of 2,370 pupils in special schools across Osun State, Nigeria. A multistage sampling procedure was used to select schools purposively sampled for the study. The purpose was the availability of special schools in the LGAs. Two special schools were purposefully selected in the two Local Government Areas (LGAs). The total enumeration technique was used to sample 65 pupils in 2 intact classes for the study.

Read Full Paper

Reference this paper

Page 37-45

3-D Seismic Interpretation and Fault Sealing Assessment of X-Field, Deep Offshore Niger Delta
Ifanegan Ayomide Samson and Olisa Benson Akinbode

Abstract: The understanding of sealing integrity of faults are crucial to reservoir management and productivity studies in the Niger Delta field. Faults are geological structures which can serve as seals or migration pathway for reservoir fluids. This research involved the use of Shale Gouge Ratio (SGR) algorithm to assess the sealing capacity of faults in the X Field, Deep Offshore Niger Delta. Well logs and seismic data were utilized for the study and petrophysical parameters of the reservoirs such as volume of shale, porosity, permeability and water saturation were estimated. Faults, structural maps, fault juxtapositions, fault flow parameters (such as Shale Gouge Ratio, Fault Permeability and Fault Transmissibility) were mapped and further computations were carried out to help determine the capacity of faults that may eventually prevent the flow of hydrocarbons in and out of the mapped reservoirs.

Read Full Paper

Reference this paper

Page 46-54

ANALYSIS OF THE IMPLEMENTATION OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS IN THE DECISION-MAKING PROCESS OF HOTEL TOURISM BUSINESS AND TRAVEL AGENTS IN NORTH MINAHASA
Maykel A. Tampenawas, Raymond F. Rombot, Johanes H. Tene, Denny I. Y. Rompas

Abstract: The purpose of this research is to determine how the application of management accounting information systems in the decision-making process in the hotel tourism business and travel agents in North Minahasa. This research method is carried out using qualitative research methods, focusing more on how the application of management accounting information systems in the decision-making process in tourism businesses, especially hotels and travel agents in North Minahasa Regency. The approach used in this research is a qualitative descriptive approach with the intention that researchers can describe clearly, in detail, and in depth about the situation and factual conditions in the field, in accordance with the prevailing scientific norms. The sampling technique used by the researcher is purposive sampling, which is a purposive sampling technique (consciously) of a number of people who are key informants, namely people who are considered to know the substance being studied correctly (Sugiyono, 2012).

Read Full Paper

Reference this paper

Page 55-61

ANALYSIS OF FINANCIAL STATEMENTS BASED ON INTERPRETATION OF FINANCIAL ACCOUNTING STANDARDS NO. 35
SELVIE. J. NANGOY

Abstract: A non-profit entity is an entity whose main objective is to support an issue or public interest, with non-commercial purposes, without any concern for profit-seeking (monetary) matters. In preparing the financial statements of non-profit entities, the Indonesian Institute of Accountants stipulates Interpretation of Financial Accounting Standards No. 35 as the standard governing the financial reporting of non-profit entities. The purpose of this research, to find out the financial statements made by church I, Tanawangko. The research method used in this research is descriptive qualitative. The data used in this study were obtained from sources, namely the Secretary of the Congregation, the Head of the Congregation, and Church Officials

Read Full Paper

Reference this paper

Page 62-69

Present Level of Application of Threshing Machines by Farmers in Nigeria
Isaac Chinedu Ozumba, Olusola Adetola Ogunjirin, Terhemba Iorpev, Olusegun Opeyemi Opadotun, Muideen Yomi Kasali, S. Kang

Abstract: A survey of the present level of application of threshing machines by farmers in Nigeria was conducted in view of scarce information on the subject matter. The survey was tailored to harness baseline information for policy formulation and implementation towards promotion of cereals and legumes production in Nigeria. A structured questionnaire was administered in six states (Akwa-Ibom, Benue, Ebonyi, Kebbi, Ogun and Taraba) from each geopolitical zone of Nigeria to gather the required information. The data obtained was analysed using IBM SPSS statistics version 25 computer package. The result from the analysis showed that 16.0% of the farmers used threshing machines while the remaining percentage (84%) of the farmers applied drums, sticks and other manual threshing techniques in Nigeria. This low level of application of threshing machines was found to be synonymous to the increasing postharvest grain losses, contamination and low productivity which has negative effect on food quality and food security in the nation. Hence, intervention policies with capacity to promote the availability, adoption and application of threshing machines in Nigeria by the three tiers of Nigerian government, international donors and the private sector are recommended to reduce postharvest losses of cereals and legumes to achieve food sufficiency in Nigeria.

Read Full Paper

Reference this paper

Page 70-72