Poltek-EJS (Politeknik Katolik Saint Paul Sorong - Jurnal Elektronic System)
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ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN JASA KONSTRUKSI PADA PT. AGRINDO MAKMUR ABADI
Get PDFPenelitian ini dilakukan untuk menganalisis perlakukan akuntansi pendapatan jasa konstruksi pada PT. Agrindo Makmur Abadi. Metode yang digunakan dalam penelitian ini adalah metode kontrak selesai (completed contract method). Metode ini mengakui pendapatan dengan dasar kas (cash basis). Hasil dari penelitian menunjukkan bahwa: Perlakuan akuntansi atas pendapatan jasa konstruksi dengan menggunakan metode kontrak selesai pada PT. Agrindo Makmur Abadi sudah sesuai dengan standar akuntansi yang diatur dalam PSAK No. 34. Biaya-biaya yang berhubungan langsung dalam kontrak dapat didistribusikan dalam kontrak pada aktivitas kontrak secara umum dan dapat dialokasikan pada kontrak yang terkait. PT. Agrindo Makmur Abadi tidak menggunakan metode presentase penyelesaian dalam pengakuan pendapatan
SISTEM AUTOMATIC SWITCH REDUNDANT UPS UNTUK BEBAN ESSENSIAL
No full textThe role of the power supply device is to produce, process and distribute energy sources. Telecommunication equipment can only operate if it has continuous supply. Therefore, to maintain the continuity of the supply, a UPS (Uninterruptable Power Supply) device system is needed so that the supply to the Essential Load device will remain available so that continuity will be maintained. This research designs and proposes how a series of automatic redundant switch systems on UPS to ensure the availability of power supply for the main equipment of telecommunications systems. The Auto switch circuit is designed to have 3 (three) working stages which will trigger the relay driver as control circuit, namely the normal working condition of the contactor input K1 is present, the input condition is zero (lost), and the input condition is present. This system can automatically supply power to telecommunications equipment.Perangkat catu daya berperan untuk menghasilkan, mengolah, dan mendistribusikan sumber energi. Perangkat telekomunikasi hanya dapat beroperasi bila mendapatkan catuan secara kontinyu. Oleh kerena itu untuk menjaga kontinuitas catuan maka dibutuhkan sistem Perangkat UPS (Uninterruptable Power Supply) agar catuan ke perangkat Essensial Load (beban penting perangkat telekomunikasi) akan tetap ada sehingga kontinuitas tersebut akan tetap terjaga. Penelitian ini mendesain dan mengusulkan bagaimana rangkaian system automatic switch redundant pada UPS untuk menjamin ketersediaan catu daya bagi perangkat utama system telekomunikasi. Rangkaian Auto switch yang dirancang memiliki 3 (tiga) tahapan kerja yang akan memicu driver relay sebagai kontrol rangkaian,yaitu kondisi normal kerja input kontaktor K1 ada, kondisi input K1 nihil (hilang), dan kondisi input K1 ada. Sistem ini dapat memberikan catu daya ke perangkat telekomunikasi secara automatic
SISTEM PEMANTAUAN KELEMBABAN SUHU DAN KELEMBABAN DENGAN ARDUINO R3 DAN DHT 11
No full textThis study discusses how to design an AC (Air Conditioner) system that can work based on the temperature and humidity of the room that is regulated by a system that uses Arduino UNO as a controller. Meanwhile, to measure the temperature and humidity of the room temperature by using a DHT sensor 11. PWM (Pluse Widht Modulation) signal from the microcontroller is used to set the relay driver so that the AC (air conditioner) can be on in accordance with the programmed with Arduino uno.
AC (air conditioner) will be on as long as the temperature is still above 220C and will be off if the temperature has passed 220C and the duration of AC (air conditioner) on and off is determined by the temperature and humidity in the room.Penelitian ini membahas tentang bagaimana merancang sebuah sistem AC (Air Conditioner) yang dapat berkerja berdasarkan pada suhu dan temperatur kelembaban ruangan yang diatur dengan sebuah sistem yang menggunakan Arduino UNO sebagai controller. Sedangkan untuk mengukur temperature dan kelembaban suhu ruangan yaitu dengan menggunakan sensor DHT 11. Sinyal PWM (Pluse Widht Modulation) dari mikrokontroler digunakan untuk mengatur driver relay supaya AC (air conditioner) dapat on sesuai dengan yang diprogramkan dengan Arduino uno.AC (air conditioner) akan on selama suhu masih di atas 22 0C dan akan off jika suhu telah melewati 22 0C dan lamanya AC (air conditioner) on dan off sangat ditentukan oleh suhu dan kelembaban dalam ruangan
PENERAPAN METODE PENYUSUTAN MENURUT PSAK NO 16
Get PDFThe role of Fixed Assets in supporting the company's operational activities is quite large. Furthermore, the value of invested assets remains relatively large. Thus, an error in valuing fixed assets will result in material error. Therefore, standards are written in PSAK No. 16 which regulates the recognition, measurement, cost after acquisition, depreciation, termination and presentation of fixed assets. The purpose of this study is to find out how the application of depreciation according to PSAK No. 16 Fixed asset depreciation methods are divided into 3, including the straight line method, the diminishing balance method, and the ssum of the unit method. The straight-line method results in a fixed charge over the useful life of the asset if its residual value does not change. The declining balance method results in a decreased expense over the useful life of the asset. The number of units method produces loading based on the use or outpu
PENGARUH VARIASI CAMPURAN BAHAN BAKAR SOLAR DAN MINYAK KELAPA SAWIT TERHADAP PUTARAN MOTOR DIESEL TIPE RINO 115PS
Get PDFThis research was conducted to determine the effect of variations in the mixture of diesel fuel and palm oil on the 115PS Rino Type Diesel motor rotation. The study was conducted with a variety of pure diesel fuel, a mixture of diesel 70% palm oil 30%, diesel 50% palm oil 50%, and diesel mix 30% palm oil 70%. Based on the results of tests conducted obtained greater engine speed (rpm) data generated by the use of pure diesel fuel with a 7 mm gas screw adjustment of 1800 rpm. Whereas the lower engine speed (rpm) results from the use of a 30% diesel fuel mixture with 70% palm oil with a 2 mm gas screw adjustment of 620 rp
ANALISIS PEMANFAATAN DANA BANTUAN GUNA MENINGKATKAN SISA HASIL USAHA PADA KSU MAJU BERSAMA DI KABUPATEN SORONG
Get PDFThis study aims to determine the level of ability to obtain residual business results before and after assistance. The sample in this study is financial data according to the results of the 2015 to 2019 RAT (Annual Member Meeting) where in 2017, KSU Maju Bersama received capital assistance from the government, namely in 2017 of IDR 50,000,000, 2018 of IDR 50,000,000 and year 2019 amounting to IDR 20,000,000.- IDR 20,000,000.- The analysis shows that the gross margin ratio has decreased from 2015 - 2017, in which 2017 is the year of disbursement of early stage assistance funds. As the basic year for providing assistance, it can be seen that there was an increase in the gross margin ratio in 2018 - 2019. Before providing assistance from BUMN, the operating profit ratio obtained was relatively small. namely 1.45% in 2015 and 1.33% in 2016. In 2017 where the initial assistance was disbursed, the operating profit ratio increased to 2.17%. This means that there is a positive influence from the assistance. The net profit margin ratio was relatively small, where in 2012 and 2013 before the disbursement of aid funds, only 1.3% and 1.19%. After the disbursement of funds, there was an increase to 1.95% in 2007, 1.91% in 2015 and 1.91% in 2016. Before the disbursement of aid funds, the ROI obtained was relatively small, namely in 2015 of 2.82% and 2016 amounted to 2.49%. After the disbursement of aid funds, the ROI obtained increased to 5.54% in 2017 while in 2018 it decreased to 3.89% as a result of decreased sales and increased operating costs. In 2019 there was an increase in ROI to 4.33% as a result of increased sales. The correlation coefficient analysis obtained a coefficient of 0.0661, while the regression analysis showed that increasing the Rp. 1,000,000 assistance fund would only increase the SHU by Rp. 9,700. This shows that the relationship and influence between the use of aid funds and business results are relatively low. Or in other words, that the use of aid funds has not been managed effectively and efficiently
HUBUNGAN ANTARA PEMANFAATAN FASILITAS LABORATORIUM KIMIA DAN KEDISIPLINAN BELAJAR KIMIA DENGAN PRESTASI BELAJAR KIMIA SISWA KELAS XII IPA SMA NEGERI 1 SORONG
Get PDFThis study aims to determine: the significance of the relationship between the use of chemical laboratory facilities and student chemistry learning achievements; and the significance of the discipline of learning chemistry students with chemistry learning achievements. The populations in this study were students of class XII Science in SMA N 1 Sorong. A total of 97 students were taken using the Proportionate Random Sampling technique. The data collection methods used were questionnaires and documentation studies. The results showed that: 1) there was no positive and significant relationship between the use of chemical laboratory facilities and student chemistry learning achievements; and 2) there is no positive and significant relationship between the discipline of chemistry learning students and students' chemistry learning achievement
ANALISA RENCANA INVESTASI ARENA WISATA PT. BINTANG ENAM DI SORONG
Get PDFThis study aims to reveal the investment plan made by PT. Six Star whether it is worth doing or not. The population as well as the sample in this study were all employees, amounting to 8 people and data for 2015-2019. The tourism service procurement plan that will be built by PT. Six stars are: fishing pond, 8 units of fishing honai, 4 units of cottages, mini lake with various mini boats, mini cafe, restaurant / hall, children's playground with various games. Based on the results of research and calculations, it can be concluded that the project is feasible to run. An investment of IDR 750,000,000 at the end of the fifth year will provide a NPV of IDR 94,666,169. By calculating the payback period, it can be seen that the payback period for the investment is 3 years and 6 months from the 5 year plan.
The investment age is estimated to be 20 years, so that at the end of the fifth year to the twentieth year, the company will get a minimum net profit of IDR 262,000,000 every year. In making a decision to invest in a company it is suggested that the company should immediately make a decision to undertake the project. It is recommended that even though the company is investing in the tourism arena, it still takes into account various factors such as costs, future marketing competition and economic conditions in general
PENERAPAN MODEL PEMBELAJARAN MAKE A MATCH DALAM MENINGKATKAN HASIL BELAJAR IPA PADA MATERI MAKHLUK HIDUP PADA SISWA KELAS V SD INPRES 53 KABUPATEN SORONG
Get PDFModel pembelajaran adalah kerangka konseptual yang melukiskan prosedur yang sistimatis dalam mengorganisasikan pengalaman belajar untuk mencapai tujuan belajar tertentu, dan berfungsi sebagai pedoman bagi para perancang pembelajaran dan para pengajar dalam merencanakan aktivitas belajar mengajar. Tipe belajar mencari pasangan (make a match) dikembangkan oleh Lorna Curan (1994). Salah satu keunggulan teknik ini adalah siswa mencari pasangan sambil belajar mengenai satu konsep atau topik dalam suasana yang menyenangkan. Teknik ini bisa digunakan dalam semua mata pelajaran dan untuk semua tingkat usia anak didik. Pada dasarnya kegiatan hasil belajar merupakan kegiatan memberikan penilaian seorang guru terhadap perkembangan siswa. Informasi mengenai hasil penilaian proses dan hasil belajar serta hasil mengajar yaitu berupa penguasaan indikator yang telah ditetapkan. Untuk peserta didik dalam pencapaian pembelajaran agar dapat meningkatkan kualitas pembelajaran. Penilaian hasil belajar terbagi atas tiga bagian yaitu : tes tormatif; tes sumatif; dan tes submatif. Maka perlu dilakukan suatu penilitian yang berjudul Penerapan Model Pembelajaran Make A Match dalam meningkatkan hasil belajar dengan tujuan untuk mengetahui apakah penggunaan model pembelajaran Make a Match dapat meningkatkan hasil belajar yang dilaksanakan di SD Inpres 53 Kabupaten Sorong.
 
AKTIVITAS PENANGKAP RADIKAL BEBAS EKSTRAK METANOL KULIT BUAH DAN BIJI BUAH DELIMA (Punica granatum. L)
Get PDFPenelitian tentang Aktivitas Penangkap Radikal Bebas Ekstrak Metanol Kulit Buah dan Biji Delima (Punica granatum) dilakukan dengan tujuan untuk menentukan aktivitas penangkap radikal bebas dari ekstrak methanol kulit buah dan biji delima ungu, dan menentukan IC50nya. Hasil penelitian menunjukkan bahwa: Aktivitas penangkap radikal bebas ekstrak metanol kulit buah dan biji delima berturut – turut sebesar 61,44 % dan 64,95 % pada konsentrasi 250mg/ml. Nilai IC50 dari ekstrak metanol kulit buah delima ungu sebesar 1,6869 g/g DPPH, sedangkan pada bijinya sebesar 1,3569 g/g DPP