433 research outputs found
Analisis Penerapan Akuntansi Pada PT. Fitri Indah Gemilang
No full textBased on the description and explanation that the researchers have pointed out in the thesis, the problem formulation in this study is: Is the Application of Accounting at PT Fitri Indah Gemilang in accordance with the General Acceptable Accounting Principles ?. While the purpose of this study was to determine the suitability of the application of Financial Accounting implemented by PT Fitri Indah Gemilang with General Accepted Accounting Principles. The type of data used by the author in writing this thesis are primary data and secondary data. Data collection techniques used were interviews and documentation. Data analysis uses descriptive methods which compare data collected with relevant theories and then conclusions are drawn. Based on the results of research that has been done, it can be concluded that the presentation of fixed assets made by the company is not in accordance with generally accepted accounting principles because the company has depreciated its fixed assets within 1 year even though the use of the fixed assets has not reached 1 year. This causes the cost of depreciation to be large, having an impact on the amount of costs thereby minimizing profits. The company brings together estimates of land and buildings in one account. While the land is not depreciated and the building is depreciated. Thus, the presentation of land and buildings must be separated. The company recognizes the revenue received in the following year in the current year. This causes the revenue is recognized to be too large than it should be. The company does not calculate all costs on its posts. Such depreciation costs for equipment used in the project must be recorded as an addition to the cost of the project, but by the company recorded as administrative and general costs. Thus, the Application of Accounting at PT Fitri Indah Gemilang is not in accordance with General Acceptable Accounting Principles
VARIASI GENETIK IKAN SIDAT (Anguilla spp.) PADA BEBERAPA SUNGAI DI PESISIR BARAT SUMATERA BARAT MENGGUNAKAN METODE RAPD (Random Amplified Polymorphism DNA)
No full textVariasi genetik dapat menggambarkan adanya keragaman pada suatu spesies. RAPD (Random Amplification Polymorphic DNA) salah satu teknik yang dapat digunakan untuk mengetahui variasi genetik Anguilla spp. di perairan Pesisir Barat Sumatera Barat. Hasil yang diperoleh dapat digunakan sebagai sumber informasi mengenai variasi genetik Anguilla spp. untuk konservasi dan potensi budidaya. Pada penelitian ini ditemukan dua spesies Anguilla yaitu A. marmorata dan A. bicolor bicolor. Nilai heterozigositas A. marmorata tertinggi pada Sungai Tarusan yaitu 0,2018 dan A. bicolor bicolor pada Mentawai yaitu 0,2340. Nilai gene flow (Nm) pada A. marmorata dan A. bicolor bicolor yaitu 0,7592 dan 1,6318. Nilai diferensiasi genetik (GST) pada A. marmorata dan A. bicolor bicolor yaitu 0,3971 dan 0,2345. Hal ini menunjukan bahwa nilai variasi genetik A. marmorata dan A. bicolor-bicolor pada beberapa sungai di Pesisir Barat Sumatera Barat tergolong rendah
Pengaruh pembiayaan bagi hasil, pembiayaan jual beli dan pembiayaan sewa terhadap return on assets (ROA) pada Bank Umum Syariah dan Unit Usaha Syariah
No full textLatar belakang masalah dalam penelitian ini adalah terjadi peningkatan pada pembiayaan bagi hasil pada tahun 2012-2014, namun pada tahun 2015 terlihat bulan Juli pembiayaan bagi hasil mengalami penurunan dan pembiayaan jual beli, pembiayaan sewa dan ROA mengalami fluktuasi dari tahun 2012-2015. Keadaan tersebut tidak sejalan dengan teori. Dimana, teori yang menyatakan bahwa pembiayaan akan berpengaruh pada peningkatan profitabilitas bank, hal ini dapat tercermin pada perolehan laba. Dengan adanya peningkatan laba usaha bank akan menyebabkan kenaikan tingkat profitabilitas bank. Rumusan masalah dalam penelitian ini adalah apakah pembiayaan bagi hasil, pembiayaan jual beli dan pembiayaan sewa berpengaruh secara parsial dan simultan terhadap ROA pada Bank Umum Syariah dan Unit Usaha Syariah. Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh pembiayaan bagi hasil, pembiayaan jual beli dan pembiayaan sewa terhadap ROA pada Bank Umum Syariah dan Unit Usaha Syariah. Teori yang digunakan dalam penelitian ini adalah teori yang berkaitan dengan pembiayaan bagi hasil, pembiayaan jual beli, pembiayaan sewa dan ROA. Semakin tinggi pembiayaan bagi hasil, pembiayaan jual beli dan pembiayaan sewa maka ROA semakin tinggi. Penelitian ini adalah penelitian kuantitatif yang menggunakan data skunder dalam bentuk data time seriessebanyak 48 sampel. Teknik pengumpulan data adalah dokumentasi. Teknik analisis data dengan metode regresi linier berganda . data diolah dengan menggunakan program komputer SPSS versi 22.0. Hasil dari penelitian secara parsial pembiayaan bagi hasil berpengaruh negatif terhadap ROA karena -thitung ttabel (3,570 > 2,01537). Secara simultan pembiayaan bagi hasil, pembiayaan jual beli dan pembiayaan sewa berpengaruh terhadap ROA karena Fhitung > Ftabel( 26,401 > 2,82). Adapun adjusted R square sebesar Adjusted R Square sebesar 0,619 atau 61,9persen. Hal ini menunjukkan bahwa persentase sumbangan pengaruh variabel bagi hasil, jual beli dan sewa terhadap variabel ROA sebesar 61,9 persen , atau dengan kata lain variasi variabel independen yang digunakan dalam model pembiayaan bagi hasil, jual beli, dan sewa mampu menjelaskan sebesar 61,9 persen variasi variabel dependen ROA. Sedangkan sisanya sebesar 38,1 persen dijelaskan oleh variabel lain yang tidak dimasukkan dalam penelitian ini
Peran Pengelola Perpustakaan dalam Membangun Kualitas Pelayanan pada Masa Pandemi Covid-19 di Perpustakaan Madrasah Aliyah Negeri 1 Kota Cirebon
No full textPenelitian ini dilatarbelakangi oleh permasalahan bahwa kegiatan pelayanan
pengguna perpustakaan pada masa pandemi Covid-19 belum maksimal,
ditemukan beberapa permasalahan pada sistem pelayanan yaitu kurangnya koleksi
bahan pustaka yang up to date, serta sistem pelayanan yang dilakukan masih
manual mulai dari pengisian daftar pengunjung, pendaftaran anggota
perpustakaan, peminjaman buku, pengembalian buku, dan rekapitulasi masih
ditulis tangan. Berdasarkan latar belakang masalah penelitian ini maka tujuan
penelitian ini adalah untuk mengetahui peran pengelola perpustakaan dalam
membangun kualitas pelayanan di Perpustakaan Madrasah Aliyah Negeri (MAN)
1 Kota Cirebon, mengetahui persepsi pengguna perpustakaan terhadap pelayanan
pengelola perpustakaan pada masa pandemi Covid-19 di perpustakaan MAN 1
Kota Cirebon, dan mengetahui hasil yang diperoleh dalam pelayanan
perpustakaan MAN 1 Kota Cirebon pada masa pandemi Covid-19. Metode
penelitian yang digunakan adalah metode penelitian deskriptif pendekatan
kualitatif. Pengumpulan data menggunakan teknik observasi, wawancara,
dokumentasi, serta penggalian data melalui angket. Dari hasil penelitian yang
sudah diperoleh dan dilaksanakan di perpustakaan MAN 1 Kota Cirebon peran
pengelola perpustakaan tidak melaksanakan program layanan pengguna
perpustakaan selama pandemi Covid-19 dan pengelola perpustakaan tidak
menerapkan perpustakaan digital selama pandemi Covid-19. Selanjutnya persepsi
pengguna atau siswa terhadap pelayanan pengelola perpustakaan pada saat
pandemi Covid-19 dilihat dari dimensi antara lain: Tangibles (bukti fisik),
Reliability (kehandalan), Responsiveness (ketanggapan), Assurance (jaminan),
dan Emphaty (empati) sebagian besar mengatakan puas. Kemudian layanan
fasilitas perpustakaan seperti komputerisasi kurang dikembangkan sehigga
pengelolaan perpustakaan masih manual, serta pengadaan koleksi bahan pustaka
yang up to date masih kurang. Sebagai pengelola perpustakaan perlu
mempersiapkan berbagai inovasi dalam memberikan pelayanan meskipun di
tengah pandemi Covid-19, dari ke lima dimensi kualitas pelayanan harus
dipertahankan dan ditingkatkan agar lebih baik khusunya pada dimensi tangibles
dan reliability karena layanan fasilitas perlu ditingkatan sesuai perkembangan,
serta kebutuhan pengguna harus diperhatikan dalam hal pengadaan koleksi bahan
pustaka yang up to date dapat terpenuhi
Pengaruh Pelet Limbah Ikan Gabus dengan Penambahan Kunyit (Curcuma sp) terhadap Pertumbuhan dan Kadar Proksimat Ikan Lele Dumbo (Clarias gariepinus)
No full textLimbah ekstrak ikan gabus merupakan limbah yang dihasilkan dari pengekstrakan albumin ikan gabus. Pengolahan terhadap limbah ekstrak ikan gabus dengan menjadikannya sebagai tepung ikan yang dapat dimanfaatkan sebagai bahan baku pakan ikan yaitu pelet. Pelet ikan juga ditambahkan Curcuma sp yang dapat membantu penyerapan makanan yang lebih efisien sehingga pertumbuhan ikan lebih cepat. Tujuan penelitian ini adalah mengetahui pengaruh pemberian pelet dari limbah ekstrak ikan gabus dengan penambahan Curcuma sp terhadap pertumbuhan dan kadar proksimat ikan C. gariepinus. Metode yang digunakan adalah pembuatan pelet yang ditambahkan Curcuma sp, yang kemudian diberikan pada ikan C. gariepinus dengan kombinasi formula perbandingan tepung ikan, Curcuma sp dan bahan dasar yang digunakan adalah 80:2:18, 85:2:13, 80:0:20 dan 85:0:15 selama 30 hari. Data pertumbuhan yang diukur adalah pertambahan panjang, berat dan nilai Feed Conversion Ratio (FCR). Pengujian fisik yang dilakukan meliputi uji daya apung, uji stabilitas dalam air dan uji kekerasan. Analisa proksimat dilakukan pada pelet dan daging ikan, serta dilakukan pengujian daya cerna ikan terhadap pelet. Hasil penelitian menunjukkan pertumbuhan tertinggi pada pelet K.2 dengan pertumbuhan panjang dan berat sebesar 4,43 ± 0,204 cm dan 5,79 ± 0,143 gram. Nilai FCR terendah pada perlakuan pemberian pelet K.2 sebesar 1,86 ± 0,041. Semakin tinggi konsentrasi limbah ekstrak ikan gabus semakin tinggi nilai protein pelet. Kombinasi tepung ikan 85% + 2% Curcuma sp memiliki nilai protein tertinggi dan pada kombinasi tersebut juga memiliki nilai proksimat daging yaitu protein, karbohidrat, dan abu lebih tinggi dibandingkan gizi pada perlakuan tanpa penambahan Curcuma sp. Uji fisik yang dilakukan mendapatkan hasil bahwa pelet komersil masih memiliki nilai daya apung, stabilitas, kekerasan, serta kecepatan pecah yang lebih baik dibandingkan dengan pelet dari limbah ekstrak ikan gabus.
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Snakehead fish extract waste is waste generated from extracting snakehead fish albumin. Processing of snakehead fish extract waste by making it as fish meal that can be used as raw material for fish feed, namely pellets. Fish pellets are also added with Curcuma sp which can help absorb food more efficiently so that fish growth is faster. The purpose of this study was to determine the effect of giving pellets from snakehead fish extract waste with the addition of Curcuma sp on the growth and proximate levels of C. gariepinus fish. The method used is the manufacture of pellets with Curcuma sp added, which is then given to C. gariepinus fish with a combination of the ratio formula of fish meal, Curcuma sp and the basic ingredients used are 80:2:18, 85:2:13, 80:0: 20 and 85:0:15 for 30 days. The growth data measured were the increase in length, weight and the value of the Feed Conversion Ratio (FCR). The physical tests carried out include the buoyancy test, the stability test in water and the hardness test. Proximate analysis was carried out on pellets and fish meat, as well as testing the digestibility of fish on pellets. The results showed the highest growth in pellet K.2 with growth in length and weight of 4.43 ± 0.204 cm and 5.79 ± 0.143 grams, respectively. The lowest FCR value in the treatment of giving K.2 pellets was 1.86 ± 0.041. The higher the concentration of snakehead fish extract waste, the higher the protein pellet value. The combination of fish meal 85% + 2% Curcuma sp had the highest protein value and in this combination also had proximate values of meat that is higher protein, carbohydrate, protein and ash values than the nutrition in the treatment without the addition of Curcuma sp. Physical tests conducted showed that commercial pellets still had better values of buoyancy, stability, hardness, and breaking speed compared to pellets from snakehead fish extract waste
TINJAUAN HUKUM ISLAM TERHADAP PENUKARAN UANG BARU MENJELANG HARI RAYA IDUL FITRI
No full textIn Islam, money is not regarded as a commodity that can be traded as in the conventional economic system. Its utilization is limited as a medium of exchange and a measure of value. If a money in the same kind will be exchanged, the payment must be balanced and cash. The violation of these regulations resultsin the ‘fadl’ usury (Riba Fadl). This research was conducted on the basis of a fatwa Indonesian Ulema Council (MUI) Jombang East Java, which establishes the prohibition of new money exchange transactions before Idul Fitri for the indication of usury. While on the other hand, the practice is more wide spread and becomes a part of the wheels of the economy of Islamic society every Idul Fitri. The results of research show that consideration of Islamic law should be able to participate in shaping the public life and has the sensitivity to goodness (sense of maslahah). The author concludes that the practice of a new money exchange is allowed. As to the difference of exchanged money does not include the fadl usury, but it becomes wages (ujroh) which must be received by the provider of service as an income when waiting to exchange money in the bank.Keywords: Money, Usuary, Wages, Maslahah</p
DOMESTICATION AND FOREIGNIZATION IN BILINGUAL CHILDREN BOOK WATIEK IDEO’S AND FITRI KURNIAWAN’S “DONGENG CINTA BUDAYA”
No full textPenelitian ini menyelidiki ideologi penerjemahan domestikasi dan asingan dari buku anak dwiIndonesia ‘Dongeng Cinta Budaya’. Penelitian ini menggunakan kerangka teori penerjemahan yang diciptakan oleh Newmark. Pendekatan kualitatif deskriptif digunakan dalam penelitian ini. Data penelitian ini adalah kalimat-kalimat dalam buku anak dwiIndonesia ‘Dongeng Cinta Budaya’ karya Watiek Ideo dan Fitri Kurniawan. Dalam menganalisis data, peneliti menggunakan kredibilitas, transferabilitas, dependabilitas, dan konfirmabilitas untuk memeriksa validasi data. Studi ini mengungkapkan bahwa ada dua belas dari delapan belas teknik yang digunakan: Penerjemahan Literal, Peminjaman, Amplifikasi, Persamaan yang Dibentuk, Transposisi Umum, Amplifikasi Linguistik, Kompresi Linguistik, Reduksi, Deskripsi dan Variasi. Dari 56 data yang terkumpul tentang teknik penerjemahan, 22 data (39,28%) terkait dengan ideologi foreignisasi dan 34 data (60,71%) terkait dengan ideologi domestikasi. Data menunjukkan bahwa penulis buku anak dwiIndonesia ‘Dongeng Cinta Budaya’ lebih banyak menggunakan domestikasi dalam menerjemahkan bukunya, tetapi menggunakan teknik foreignisasi untuk menerjemahkan item budaya tertentu.
Kata Kunci: Domestikasi, Foreignisasi, Penerjemahan, Ideologi Penerjemahan, Penerjemahan Sastra Anak
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This study investigates the domestication and foreignization transaltion ideology from the bilingual children book ‘Dongeng Cinta Budaya’. This research uses the framework of translation theory created by Newmark. A descriptive qualitative approach was employed in the research. The data of this research was the sentences of the bilingual children book ‘Dongeng Cinta Budaya’ by Watiek Ideo and Fitri Kurniawan. In analyzing the data, the researcher used credibility, transferability, dependability, and comfirmability to check the data validation. This study reveals that there are twelve out of eighteen techniques that are employed: Literal Translation, Borrowing, Amplification, Established Equivalent, General Transposition, Linguistic Amplification, Linguistic Compression, Reduction, Description and Variation. Out of 56 data collected on translation techniques, 22 data (39.28%) are related to the ideology of foreignization and 34 data (60.71%) are related to the ideology of domestication. The data shows that the author of the bilingual children book ‘Dongeng Cinta Budaya’ mostly used domestication in translating the book, but used the foreignization technique to translate the culture specific items.
Keywords: Domestication, Foreignization, Translation, Translation Ideology, Children Literature Translatio
ANALISIS PENERAPAN SAK ETAP PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) ANGKASA RRI PALEMBANG
No full textABSTRACT
Analysis of Implementation SAK ETAP on KPRI Angkasa RRI Palembang
Fitri Nur Anisa, 2016 (xiii+66 Pages)
Email: [email protected]
This final report discusses the application of Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) on Employee Cooperative Republic of Indonesia (KPRI) Angkasa RRI Palembang aimed to find ways of applying SAK ETAP conducted by KPRI Angkasa RRI Palembang. And conducting a review to look at the accuracy of SAK ETAP on KPRI Angkasa RRI because the cooperative must adhere SAK ETAP by the new Regulation No. 12 / per / M.KUKM / IX / 2015. Author techniques of data collection by interview and documentation as well as collect data sourced from books, journals, and Internet. From interviews and documentation found that the main problem is not applying SAK ETAP cooperative in preparing the financial statements. While the specific problem that is hitting the post on the balance sheet presentation of a cooperative that is used not in accordance with SAK ETAP and on the income statement presentation load cooperatives have not been adjusted based components. Based on these issues, the discussion of which will be reviewed, namely the application of accounting standards and financial statement presentation KPRI Angkasa RRI based SAK ETAP. In accordance with the results of the discussion, suggestions are given as inputs to the cooperative that should be cooperative in preparing the financial statements using generally acceptable standards are SAK ETA
Peran Kepala Desa Dalam Pengelolaan Badan Usaha Milik Desa (BUMDES) Pratama Jaya Di Desa Sadar Jaya Kecamatan Siak Kecil Kabupaten Bengkalis
No full textROLE OF THE VILLAGE HEAD IN THE MANAGEMENT OF VILLAGE OWNED ENTERPRISES (BUMDes) PRATAMA JAYA IN THE VILLAGE OF SADAR JAYA THE SIAK KECIL SUB DISTRICT OF BENGKALIS ABSTRACT By FITRI HANDAYANI This study aims to determine the role of the village head in the management of village-owned enterprises (BUMDes) Pratama Jaya in Sadar Jaya village, Siak Kecil district, Bengkalis district, and to find out what factors influence the role of village heads in managing village-owned enterprises (BUMDes) Pratama Jaya. in Sadar Jaya Village, Siak Kecil District, Bengkalis Regency. The type of research used is a qualitative approach with data collection using interview, observation and documentation techniques. Then produce descriptive data in the form of written words, spoken words of people and behavior that can be observed by the author and then make conclusions. The results of this study can provide an overview of how the Role of the Village Head in the Management of Village Owned Enterprises (BUMDes) Pratama Jaya in Sadar Jaya Village, Siak Kecil District, Bengkalis Regency. The informants consisted of the BUMDes Director, BUMDes Supervisor, and the Head of the Savings and Loans Business Unit. Meanwhile, the key informant is the village head. The results of the study can be seen from the research conducted by the author that the pioneering work carried out by the Village Head in the Management of Village Owned Enterprises has not played a role because it can be seen that the indicators implemented are only partially. Actually, the duties and obligations have been explained in the standard operating procedure, but there are several factors that hinder the implementation of BUMDes management. One of the inhibiting factors is the lack of time given by the Village Head in managing BUMDes which has resulted in not carrying out all the duties and obligations of the Village Head as Commissioner of the Pratama Jaya Village Owned Enterprise (BUMDes) and there is a lack of communication between the village head and BUMDes members
Influence of Perceived Usefulness, Ease of Use, User Satisfaction, and Security Against Intentional Behavior Using GoPay E-Wallet
No full textThis research aims to analyze the population of Batam City, especially application-based GoPay e-wallet users from Gen Z and Millennials (20-30 years). This research was also conducted to complement research on behavioral intentions when using the GoPay e-wallet by developing replication of previous research. This research uses perceived usefulness, perceived ease of use, perceived user satisfaction, and perceived security as independent variables and behavioral intention as the dependent variable. The population of this study consisted of residents of the city of Batam and used a purposive sampling technique so that the sample consisted of 100 respondents. The data analysis technique used is quantitative descriptive analysis. The data described was processed using SmartPLS 3.29 software. The research results show that perceived usefulness, ease of use, and user satisfaction influence behavioral intentions when using the GoPay e-wallet. However, perceived security does not influence behavioral intentions when using the GoPay e-wallet
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