430 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
Efektivitas Berbagai Herbisida dalam Pengendalian Gulma pada Tanaman Menghasilkan di Perkebunan Kelapa Sawit (Elaeis guineensis Jack.)
No full textRamadhani, F., Yakup, Y., Angraeni, D.E. (2023). The effectiveness of different herbicides in controlling weeds in oil palm (Elaeis guineensis Jack.) plantations. In: Herlinda S et al. (Eds.), Prosiding Seminar Nasional Lahan Suboptimal ke-11 Tahun 2023, Palembang 21 Oktober 2023. (pp. 570-580). Palembang: Penerbit & Percetakan Universitas Sriwijaya (UNSRI).Oil palm (Elaeis guineensis Jacq.) is one of the most important plantation products in the Indonesian economy. The aimed of this study was to identify the effective herbicide for oil palm farms. Research has been carried out From November 2022 to February 2023, in PT Intimegah Bestari Pertiwi in Kemang, Sanga Desa District, Musi Banyuasin Regency, Indonesia. The method used in this research was randomized block design (RBD) and there were 10 treatments which were repeated three replications. The results showed that herbicide treatment had a significant effect on weed dry weight at 4 MSA, but not at 8 MSA or 12 MSA, according to analysis of variance. Weed vegetation was analyzed before application and the results showed that there were 4 grass weed species, 7 broadleaf weed species and 1 puzzle weed species. The Sum Dominance Ranking (SDR) of the weeds varied. Weeds with SDR more than 5% are revealed by the study, namely in the group of herbaceous leaf weeds there was 1 species namely Ottochloa nodosa 38.4%, in the group of broadleaf weeds there were 3 species namely Clidemia hirta 12.3%, Legazpia polygonoides Beth 10.6%, Borreria alata 6.41%, Melastoma candidum L. 6.14%. thus, there is 1 species of weeds in the puzzle type namely Scleria sumatrensis 9.59%. and based on direct visual observations in the field, the use of herbicides in each treatment showed 0 or no symptoms of poisoning (toxic) to oil palm plants
Hubungan sikap tauhid terhadap kesadaran beragama narapidana pencurian di Lembaga Pemasyarakatan Narkotika Kelas II A Bandung
No full textDalam agama Islam kejahatan sangat dilarang bahkan sampai mendapat ganjaran baik secara fisik maupun batin. Seperti halnya kasus pencurian, maraknya kasus pencurian di berbagai manca negara mengakibatkan angka kejahatan atau kriminalitas di seluruh dunia meningkat pesat. Pentingnya mempelajari agama karena dapat mengantarkan manusia selamat di dunia dan akhirat. Sejauhmana seseorang beramal mengikut ajaran agama, maka hidupnya akan terarah, tenang dan terhindar dari kegelisahan. Tauhīd itu kunci yang menentukan diterima atau tidaknya amal seseorang. Sempurna tidaknya amal seseorang bergantung pada tauhīdnya. Oleh karena itu tingkatan tauhīd atau keimanan seorang kepada Tuhannya menjadi landasan seseorang dalam kesadaran beragama narapidana pencurian di Lembaga Pemasyarakatan Narkotika Kelas II A Bandung.
Tujuan dilakukannya penelitian ini adalah untuk mengetahui kondisi sikap tauhīd narapidana pencurian di Lembaga Pemasyarakatan Narkotika Kelas II A Bandung, untuk mengetahui kondisi kesadaran beragama narapidana pencurian di Lembaga Pemasyarakatan Narkotika Kelas II A Bandung, serta untuk mengetahui ada atau tidaknya hubungan sikap tauhīd terhadap kesadaran beragama narapidana pencurian di Lembaga Pemasyarakatan Narkotika Kelas II A Bandung.
Teori sikap tauhīd yang digunakan dalam penelitian ini menurut Muhammad Taqi Misbah Yazdi. Adapun untuk kesadaran beragama menggunakan teori menurut Abraham Maslow. Hipotesis yang diajukan yaitu jika H0 ditolak maka Ha diterima yang menunjukkan bahwa terdapat hubungan yang signifikan antara sikap tauhid dengan kesadaran beragama narapidana pencurian di Lembaga Pemasyarakatan Kelas II A Bandung.
Penelitian ini menggunakan pendekatan kuantitatif dengan metode yang digunakan yaitu metode analisis korelasi yang bertujuan untuk menunjukkan sejauh mana keterkaitan antara hubungan antara variabel satu dengan variabel lainnya. Pengumpulan data pada penelitian ini menggunakan kuesioner yang disebar kepada 38 narapidana pencurian di Lembaga Pemasyarakatan Kelas II A Bandung.
Berdasarkan data yang sudah diolah, penelitian ini medapatkan hasil secara keseluruhan, sikap tauhīd pada narapidana kasus pencurian di Lembaga Pemasyarakatan Narkotika Kelas II A Bandung ini tergolong sedang dengan persentase sebesar 65,8%, dan gambaran untuk kesadaran beragama pun sama dalam kategori sedang dengan persentase sebesar 53%. Adapun pada uji korelasi dan uji hipotesis yang telah dilakukan menunjukan bahwa hasil dari hipotesis diterima dikarenakan nilai signifikansinya ttabel dan Fhitung > Ftabel. Artinya terdapat hubungan positif yang signifikan secara bersama-sama antara sikap tauhīd dengan kesadaran beragama narapidana pencurian di Lembaga Pemasyarakatan Narkotika Kelas II A Bandung
Aspek gender dalam pola asupan gizi ibu hamil dan menyusui
No full textBackground: Pregnancy and breastfeeding are among the most critical phases in a woman’s life cycle, during which nutritional needs increase significantly to support maternal health, fetal growth, and child development. One cultural factor contributing to nutritional problems among pregnant and breastfeeding women is gender inequality within households and society.
Purpose: To explore gender-related aspects in the dietary patterns of pregnant and breastfeeding women.
Method: This qualitative study employed a phenomenological design through in-depth interviews with eight informants, consisting of pregnant and breastfeeding women. Data analysis was conducted thematically to identify research themes.
Results: Three main themes emerged from the study, namely changes in dietary patterns during pregnancy and breastfeeding, the role of gender in household food decision-making, and the impact of eating patterns on maternal and infant health.
Conclusion: Gender inequality within the household has the potential to hinder optimal nutrition fulfillment for pregnant and breastfeeding women. Nutritional interventions should involve husbands and extended family members to ensure comprehensive support for maternal health.
Keywords: Breastfeeding; Diet; Gender; Nutrition; Pregnant Women.
Pendahuluan: Kehamilan dan menyusui merupakan suatu fase paling kritis pada siklus kehidupan seorang perempuan, sehingga kebutuhan terkait dengan gizi meningkat secara signifikan untuk menunjang kesehatan ibu, pertumbuhan janin, dan anak. Faktor budaya yang berkontribusi terhadap masalah gizi pada ibu hamil dan mneyusui salah satunya adalah adanya ketidaksetaraan gender dalam rumah tangga dan masyarakat.
Tujuan: Untuk mengetahui aspek gender dalam pola asupan gizi ibu hamil dan menyusui.
Metode: Penelitian kualitatif dengan desain fenomenologi melalui wawancara mendalam terhadap 8 informan, yang terdiri atas ibu hamil dan ibu menyusui. Analisis data yang dilakukan yaitu secara tematik untuk mengidentifikasi tema-tema hasil penelitian.
Hasil: Tiga tema temuan utama dalam penelitian ini, yaitu perubahan pola asupan gizi selama kehamilan dan menyusui, kaitan gender dalam penentuan makan rumah tangga, serta dampak pola makan terhadap kesehatan ibu dan bayi.
Simpulan: Ketidaksetaraan gender dalam rumah tangga berpotensi menghambat pemenuhan gizi optimal bagi ibu hamil dan menyusui. Intervensi gizi perlu melibatkan suami dan keluarga besar untuk memastikan dukungan menyeluruh terhadap kesehatan ibu.
Kata Kunci: Gender; Gizi; Ibu Hamil; Menyusui; Pola Makan
Analisis Penerapan Harga Pokok Produksi Terhadap Perolehan Laba Pada PT Bosowa Pasir Bara Makassar
No full textTINJAUAN 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
Gambaran efek samping alat kontrasepsi depo progestin pada ibu menyusui BPS Hj. Rismawati Kab. Maros
No full textPENINGKATAN PENGETAHUAN PENCEGAHAN HIPERTENSI MELALUI EDUKASI MEDIA LEAFLET PADA IBU PKK
No full textAbstrak: Salah satu PTM yang telah mendapatkan perhatian dalam perawatan kesehatan di Indonesia dan seluruh dunia adalah penyakit hipertensi. Hipertensi memiliki julukan penyakit "The Sillent Killer" karena sering terjadi tanpa adanya gejala. Kegiatan ini penting untuk dilakukan mengingat keterlibatan ibu PKK merupakan menjadi penggerak untuk menerapkan hidup sehat serta memberikan edukasi kesehatan kepada masyarakat sebagai upaya pencegahan dan pengendalian penyakit hipertensi. Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan terkait dengan pencegahan hipertensi dengan menggunakan media leaflet pada ibu PKK di Perumahan Lembah Griya Indah Citayam. Pengabdian masyarakat ini menggunakan metode ceramah dengan media leaflet yang dilakukan pada 10 orang ibu PKK. Dalam melihat efektivitas edukasi menggunakan leaflet ini menggunakan angket pre-test dan posttest dengan dilakukan analisis statistik uji Wilcoxon. Rata-rata skor pre-test adalah 64 dan setelah diberikannya edukasi dengan media leaflet meningkat menjadi 90, yang menunjukkan dengan adanya pengabdian masyarakat berupa edukasi dengan media leaflet ini efektif dalam meningkatkan pengetahuan ibu-ibu PKK terkait dengan pencegahan penyakit hipertensi sebesar 40,63%. Pengabdian masyarakat yang telah dilakukan dapat meningkatkan pengetahuan ibu PKK mengenai pencegahan terkait penyakit hipertensi. Dalam hal ini keterlibatan ibu PKK penting dalam menyebarluaskan informasi atau pengetahuan pencegahan hipertensi kepada masayarakat ataupun lingkungan sekitarnya.Abstract: One of the NCDs that has received attention in health care in Indonesia and around the world is hypertension. Hypertension has the nickname “The Sillent Killer” disease because it often occurs without any symptoms. This activity is important to do considering that the involvement of PKK mothers is a driving force for implementing healthy living and providing health education to the community as an effort to prevent and control hypertension. The purpose of this community service is to increase knowledge related to the prevention of hypertension by using leaflet media for PKK mothers in Lembah Griya Indah Citayam Housing. This community service uses a lecture method with leaflet media conducted on 10 PKK mothers. In seeing the effectiveness of education using this leaflet using a pre-test and posttest questionnaire with Wilcoxon test statistical analysis. The average pre-test score was 64 and after education with leaflet media increased to 90, which shows that community service in the form of education with leaflet media is effective in increasing the knowledge of PKK mothers related to the prevention of hypertension by 40.63%. The community service that has been carried out can increase the knowledge of PKK mothers regarding prevention related to hypertension. In this case, the involvement of PKK mothers is important in disseminating information or knowledge of hypertension prevention to the community or the surrounding environment
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
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