Acceptance of new computer technology needs to be evaluated by applying the technology directly. The purpose of the study was to analyze the student acceptance level of the use of spreadsheet-based accounting application for basic accounting practice learning. The research model used is evaluative research using the Technology Acceptance Model (TAM). The types of data used are quantitative data and qualitative data. Quantitative data consisted of the ability of students to use spreadsheet applications and student perceptions of acceptance of the use of a spreadsheet-based accounting application for basic accounting practice learning. Qualitative data consisted of user suggestions about the spreadsheet-based accounting applications for basic accounting practice learning. Qualitative data were analyzed by descriptive qualitative analysis techniques, while quantitative data were analyzed using quantitative analysis techniques. The quantitative analysis technique used is percentage analysis, which is by comparing the number of one item answers with the number of one item ideal answers. The conclusions have determined by comparing assessment percentages with an assessment percentages scale. The results of the study indicate that 83 percent of students who learn basics accounting practice are capable of using spreadsheet applications and 17 percent very capable of using spreadsheet applications. The students who have the ability using spreadsheet applications tend more accepted to use spreadsheet-based accounting applications. The students who have experience using spreadsheet applications tend more accepted to use spreadsheet-based accounting applications. The spreadsheet-based accounting application could be accepted by 80.46 percent of students and highly accepted by 19.54 percent of students.

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Indonesian Navy continues to build 60 Meter Fast Missile Boat (KCR-60) is one of them and acts as a fast patrol boat and high-speed combatant ship in the archipelago warfare. The bow of the ship is an important part in the design of the ship as well as the bow of the KCR-60, because it is the most stressed, stressed from the waves, with the bow design that has a bow profile like an axe, the slender shape of the waterline is able to reduce the impact waves, increase the efficiency of the inflow rate, reduce the resistance of the vessel received so increase a better speed. This study changed the design of the Conventional Bow KCR-60 into the Axe Bow design concept with numerically calculated the total resistance of the Bow Bow design using the Holtrop method and performed a comparative analysis with the computing program MARIN DESPPC 1999 and Maxsurf Resistance V8i software. The results of this study found the total resistance value of KCR-60 Axe Bow type at 28 Knots speed was 364.2 KN and Conventional Bow type was 374.5 KN, the difference was 10.3 kN or 2.75% smaller than the Conventional Bow type in the analysis comparison of Maxsurf Resistance V8i software. For comparative analysis of the MARIN DESPPC 1999 program the total resistance value of the KCR-60 Axe Bow concept at 28 Knots is 283.6 KN and the Conventional Bow type is 288.1 KN, the difference is 4.5 KN 1.56% smaller than the Conventional type.

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The increasing number of ships has an impact on increasing the amount of fuel consumption and exhaust emissions produced by ships when operating. Analysis of IEA and ICCT shows the amount of emissions and consumption in 2007 to 2015 relatively increased. Ship exhaust emissions become one of the main sources of pollution of the marine environment. Pollutants originating from emissions of ships that have high CO, NOx, HC, SO2 and CO2, even sulphur pollutants can cause the risk of disruption of the human health system. Therefore monitoring technology is used by the user or operator to ensure that the ship operates efficiently. An integrated monitoring system is expected to report information such as fuel consumption, emissions and EEOI generated by the ship. The algorithm developed in this study uses the empirical formulation of the Holtrop Method (for basic resistance calculations) and the Stawave Method (for calculation of wind resistance, waves, draft changes and water properties) written in the PHP script programming. This programming is the basis of development at the interface of a program to bring up fuel monitoring data, EEOI and emissions in real time on each ship.