8 research outputs found
Perlakuan Akuntansi Aset Tetap terhadap Penyajian Laporan Keuangan di Sekretariat DPRD Provinsi Sumatera Utara
No full textAccounting is created to provide information about financial data from companies, government agencies, or any other group related to financial reports, such as investors, employees, lenders, suppliers, borrowers, and other members of the public who need information about financial reports. Accounting is a component of an information system that provides good and appropriate financial information.
Knowing the importance of the information system above, it is mandatory for every institution institution or company to have a good and relevant information system to provide financial data reports. Of the several important elements of accounting, fixed assets have a sizeable part in obtaining financial reports.
The accounting treatment of fixed assets must be reported clearly, consistently, and reliably so that the presentation of financial statements is in accordance with Financial Accounting Standards. If the activity is continued but in an unclear way, it will raise concerns about the possibility of depreciation.
The author uses qualitative data by taking data from documents and reports on the titles studied in the form of explanatory descriptions and also presented in the form of numbers obtained from documents and reports from informants to complement the existing qualitative data. The data used in this study comes from one source, namely, secondary data which is data obtained from the company in a ready made form in the form of a balance sheet, income statement, list of fixed assets, a brief history of the company's establishment and the company's organizational structure.
The results of this study show From table 4.3 it can be seen that the accumulated depreciation in 2018 amounted to IDR 72,021,228,552.00, the acquisition price of all fixed assets owned by the North Sumatra DPRD Secretariat was IDR 580,077,360,466.00 and the book value obtained was IDR 305,971,045,108.00 consisting of accumulated depreciation of Equipment and Machinery of Rp. 48,892,052,985.00, accumulated depreciation of Buildings of Rp. 194,529,545,282.00, accumulated depreciation of Roads, Irrigation and Networks of Rp. 452,543,367.00 and Accumulated depreciation Other Fixed Assets of IDR 340,729,900.00.61 HalamanKertas Karya Diplom
STRATEGI PENGEMASAN DAKWAH PADA AKUN INSTRAGRAM @DAKWAH_CAMP
No full textBerdakwah merupakan kegiatan yang selalu dilakukan oleh umat Islam secara sengaja maupun tidak sengaja. Seperti pengertian dari berdakwah adalah mengajak. Berdakwah sering kali diidentikkan dengan ulama, ustadz, atau para da’i. Perkembangan teknologi yang sangat pesat membuat kegiatan dakwah tidak lagi hanya dilakukan secara tatap muka tetapi bisa juga dilakukan secara daring. Hal ini sudah dibuktikan selama masa pandemi, di mana semua kegiatan dilakukan secara daring. Kegiatan dakwah dilakukan melalui media, salah satunya media sosial instagram sebagai sarana dakwah. Tujuan dari penelitian ini untuk mengetahui dan mendeskripsikan strategi pengemasan dakwah pada akun instagram @dakwah_camp. Penelitian ini menggunakan metodologi kualitatif deskriptif, dengan mengumpulkan data melalui wawancara, observasi, dan dokumentasi. Teori yang digunakan dalam penelitian ini adalah POAC (planning, organizing, actuating, controlling). Hasil penelitian strategi pengemasan dakwah pada akun @dakwah_camp, walaupun tidak 100% menggunakannya, tetapi akun instagram @dakwah_camp sudah menerapkan sistem manajeman POAC itu sendiri dengan baik. Terbukti dengan konten-konten yang mereka buat tetap mempertahankan prinsip dan mengedepankan ide bersama
Potential Utilization of Wooden Particleboard Patent to Analyze Research and Development Foresight
No full textInitiating commodities development from natural resources transforms into primarily issue that preserve many opportunities in utilization of potential and useful diversification model especially wood products. The value of technology analyzes foresight need to be used optimally to seek many opportunities in new variation technology that can implemented into market demand. Now the new technology has pushed into much needed to optimize the amount of raw material that could be processed into new product diversification. One of the problem solution that could comply with analyzing patent database is to find technology from Research and Development (R & D) result to be ready to use, for instance particleboard products as wooden product diversification. This paper discusses on how user could know their development of technology for market orientation through patent portfolio, licensing, status, competitor, innovation and monitoring on emerging market with patent database which has been registered on WIPO fields. Methodology applied in this paper is based on software named Total Patent in order to see more information related to particleboard technology utilization as potential consideration through leading patent-issuing authorities. The aim of paper is to obtain data from patent analysis in particleboard and to find out the development of technology foresight products which have been produced as well as how competitors movement, especially in wood utilization. The conclusion from utilization of R & D on particleboard patent database could be applied in case of developing opportunity in disseminating on industrial and stakeholders which requires impact on newest implementation of technology and level competitiveness in appropriate designation to wooden based products commercialization
DESAIN EKSPERIMEN TAGUCHI DALAM MENGKOMBINASIKAN NUTRISI TAMBAHAN UNTUK MENGHASILKAN BOBOT BADAN OPTIMAL PADA AYAM BROILER
No full textJika membutuhkan abstrak atau isi jurnal silahkan menghubungi author melalui email [email protected], [email protected], [email protected] Terima kasi
Fourteen Years of Research on Smart City and Community: A Bibliometric Analysis
No full textSmart cities have become prominent in various disciplines in the last decade. Few scholars have reviewed the current research related to smart cities. Unfortunately, limited studies have examined the smart city and community issues using bibliometrics. Therefore, this paper aims to fill the gap in the current research by systematically reviewing the paper on smart city and community research. This research was conducted by performing a bibliometric approach. The data were traced from the Web of Science Clarivate Analytics database and analysed using the R-package, Hiscite, and VOSviewer. The results of this analysis are descriptively summarised in the number of articles, citations, and the most influential author and journal. Regarding topics, we revealed six growing clusters of research covering 174 sub-topics. This study contributes to the growing body of smart cities by reviewing the current literature on the issue and providing future research directions
Fourteen Years of Research on Smart City and Community: A Bibliometric Analysis
No full textSmart cities have become prominent in various disciplines in the last decade. Few scholars have reviewed the current research related to smart cities. Unfortunately, limited studies have examined the smart city and community issues using bibliometrics. Therefore, this paper aims to fill the gap in the current research by systematically reviewing the paper on smart city and community research. This research was conducted by performing a bibliometric approach. The data were traced from the Web of Science Clarivate Analytics database and analysed using the R-package, Hiscite, and VOSviewer. The results of this analysis are descriptively summarised in the number of articles, citations, and the most influential author and journal. Regarding topics, we revealed six growing clusters of research covering 174 sub-topics. This study contributes to the growing body of smart cities by reviewing the current literature on the issue and providing future research directions
PENDERITAAN DALAM KONTEKS PENGINJILAN
No full textPenginjilan dan penderitaan merupakan dua hal yang sering kali dipertanyakan. Apa kaitan penginjilan dan penderitaa? Mengapa kedua hal tersebut seakan selalu berjalan beriringan? Masalah ini sering menjadi perdebatan. Penulis melakukan penelitian dengan pendekatan kualitatif, dan diharapkan dari berbagai sumber sejarah, buku dan jurnal yang terkait dengan masalah tersebut diperoleh hasil penelitian yang bisa menjawab permasalahan ini dan menjadi dasar bagi orang-orang Kristen untuk merespon dengan benar sesuai kebenaran Firman Tuhan. Penginjilan merupakan keharusan bagi orang percaya, namun disisi lain penderitaan sepertinya diijinkan Tuhan bagi para penginjil untuk dialami. Kedua hal ini harus disikapi dengan benar oleh semua orang percaya, sehingga hidup orang percaya tetap mentaati perintah-Nya namun dalam penyertaan-Nya yang terus menguatkan dan membahagiakan.Evangelism and suffering are two things that are often questioned. What is the connection between evangelism and suffering? Why do these two things always seem to go hand in hand? This issue is often debated. The author conducts research with a qualitative approach, and it is hoped that from various historical sources, books and journals related to this issue, research results can be obtained that can answer this problem and become the basis for Christians to respond correctly according to the truth of God's Word. Evangelism is a must for believers, but on the other hand suffering seems to be allowed by God for evangelists to experience. Both of these things must be addressed correctly by all believers, so that the lives of believers still obey His commands but in His presence that continues to strengthen and make them happy
Pemantauan kondisi substrat menggunakan metode reef check di Perairan Selat Sempu, Kabupaten Malang
No full textThe aim of this research was to know the coral reef condition in Sempu’s strait. This research has beeb conducted at December 2017 used PIT method in four research stations i.e. Teluk Semut 1, Teluk Semut 2, Watu Meja and Fish Apartement. In generally the substrate of Sempu strait was devided into two categories, they were living and non-living substrate. Living substrate include HC, SC, NIA, SP and OT while non-living were RKC, RC, RB, SD and SI. Station 1 was dominated by hard coral (33.75%), station 2 and 3 was by rock (59.38% and 40.63%), and station 4 was dominated by sand (39.38%) respectively. Based on the monitoring, the coral reefs ecosystem of Sempu Strait was categorised in damaged condition. It could be seen by the high covering of dead coral and the low covering of healthy coral along observed stations. The coral reefs rehabilitation program is needed to recover the reefs ecosystem in Sempu Strait.
Penelitian ini bertujuan untuk mengetahui kondisi terumbu karang di Selat Sempu dengan cara mengetahui susunan dari substrat dasar perairannya. Pelaksanaan penelitian ini dilakukan pada Desember 2016 dengan menggunakan metode PIT di empat stasiun penelitian yaitu Teluk Semut 1, Teluk Semut 2, Watu Meja dan Fish Apartement. Hasil dari penelitian ini menunjukkan bahwa substrat dasar perairan di Selat Sempu terbagai atas dua yaitu living (HC, SC, NIA, SP dan OT) dan non-living (RKC, RC, RB, SD dan SI). Stasiun 1 didominasi oleh hard coral (33,75%), stasiun 2 didominasi oleh rock (59,38%), stasiun 3 didominasi oleh rock (40,63%), dan stasiun 4 didominasi oleh sand (39,38%). Berdasarkan monitoring yang telah dilakukan, ekosistem terumbu karang di Selat Sempu telah mengalami kerusakan hal ini dapat dilihat dari tingginya tutupan karang mati dan rendahnya tutupan karang hidup yang ditemukan di sepanjang stasiun penelitian yang dilakukan. Program rehabilitasi terumbu karang sangat diperlukan untuk memulihkan kembali kondisi ekosistem karang di Selat Sempu
