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DESAIN SISTEM PENGENDALIAN MANAJEMEN UMKM SERI 3
Sistem Pengendalian Manajemen (SPM) umumnya didefinisikan sebagai suatu proses yang terkait dengan perencanaan, membantu dalam pengambilan keputusan, pengendalian, dan memberikan umpan balik ke unit perencanaan (Anthony dan Govindarajan, 2018). Organisasi yang telah mengadopsi konsep-konsep SPM biasanya memanfaatkan berbagai instrumen untuk mencapai tujuan mereka. Instrumen tersebut dapat dikelompokkan menjadi dua kategori, yaitu instrumen berorientasi tujuan dan instrumen berorientasi waktu (Mulyadi dan Setyawati, 2021). Instrumen berorientasi tujuan atau juga disebut instrumen strategis adalah instrumen yang digunakan untuk mencapai tujuan jangka panjang perusahaan. Instrumen ini bersifat umum dan jangka panjang, dan biasanya berfokus pada aspekaspek seperti visi, misi, strategi, dan kebijakan perusahaan (Handoko dan Irfan, 2019). Sementara itu, instrumen berorientasi waktu atau instrumen operasional adalah instrumen yang digunakan untuk mencapai tujuan jangka pendek perusahaan. Instrumen ini bersifat spesifik dan jangka pendek, dan biasanya berfokus pada aspek-aspek seperti anggaran, standar, dan prosedur perusahaan (Handoko dan Irfan, 2019).
Descriptions of Medical Fungi
Descriptions of Medical Fungi. Third Edition. Sarah Kidd, Catriona Halliday, Helen Alexiou and David Ellis. 2016. This updated third edition which includes new and revised descriptions. We have endeavoured to reconcile current morphological descriptions with more recent genetic data. More than 165 fungus species are described, including members of the Zygomycota, Hyphomycetes, Dimorphic Pathogens, Yeasts and Dermatophytes. 340 colour photographs. Antifungal Susceptibility Profiles. Microscopy Stains & Techniques. Specialised Culture Media. References. 250 pages.
Nearly Zero Energy Communities
This book addresses the main challenges in implementing the concepts that aim to replace the regular fossil-fuels based energy pattern with the novel energy pattern relying on renewable energy. As the built environment is one major energy consumer, well known and exploited by each community member, the challenges addressing the built environment has to be solved with the consistent contribution of the community inhabitants and its administration. The transition phase, which already is under implementation, is represented by the Nearly Zero Energy Communities (nZEC). From the research topics towards the large scale implementation, the nZEC concept is analyzed in this book, starting with the s...
If You Believe in Mermaids... Don't Tell
Some things you just can't say, even to your parents. "Dad, did you ever want to be a mermaid?" Nope. Don't say it. Not if you're a boy. You gotta keep it inside. Maybe thirteen-year-old Todd Winslow is the best diver at summer camp. If only diving could save him. Underwater is a much kinder world, a secret mermaid world that no one else can know about - not Dad, and definitely not Brad, the camp's numero uno bad boy. Todd tries to fit in, playing nice with flirty model-wannabe Sylvie and shunning nature-nerd Olivia - but you can only fool people for so long. Brad is watching every move, ready to expose all that's different about Todd. Then there's the doll thing. And Dad finds out. How will...
Gardens of Water
Turkey, 1999. A devastating earthquake brings Istanbul crumbling to the ground, ripping apart the fragile stability of Sinan's world. His family home becomes a makeshift tent in a camp run by Western missionaries whom he stubbornly distrusts, and he soon finds himself struggling to protect his family's honour and values. As he becomes a helpless witness to his daughter's dangerous infatuation with a young American, Sinan takes a series of drastic decisions with unforeseeable consequences. Cultures clash, political and religious tensions mount, and Sinan's actions spiral into a powerful and heartbreaking conclusion.
Lays and Lyrics
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Corporate Social Irresponsibility
Corporate social responsibility (CSR) has become an increasingly heated topic since the 1980s. This title proposes that the concept of Corporate Social Irresponsibility (CSI) offers a better theoretical platform to avoid the vagueness, ambiguity, arbitrariness and mysticism of CSR.
Teacher's Strategies
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Fermented Beverages
Fermented Beverages, Volume Five, the latest release in the Science of Beverages series, examines emerging trends and applications of different fermented beverages, including alcoholic and non-alcoholic drinks. The book discusses processing techniques and microbiological methods for each classification, their potential health benefits, and overall functional properties. The book provides an excellent resource to broaden the reader's understanding of different fermented beverages. It is ideal for research and development professionals who are working in the area of new products. Presents research examples to help solve problems and optimize production Provides recent technologies used for quality analysis Includes industry formulations for different beverages to increase productivity and innovation Includes common industry formulations to foster the creation of new products
