12 research outputs found
Analisis Penerapan Akuntansi Pada CV. Sugih Waras Jaya
No full text"ANALYSIS OF ACCOUNTING APPLICATION IN CV. SUGIH WARAS JAYA �under the guidance of Drs. H. Abrar, M. Si., Ak. CA. This data collection took place for 30 days from November to December 2019. The development of the business world always goes hand in hand with advances in technological leaps, directly or indirectly affecting accounting practices and presenting completely new and unprecedented problems. Basically a company is established as a business entity by carrying out a series of economic activities, where it is hoped that a result can be obtained from these activities or activities. The final results of the activities and activities of the company are described in the financial statements consisting of 1) income statement, 2) balance sheet, 3) cash flow statement, 4) owner's equity statement, 5) notes to financial statements. The five elements of the financial report mentioned above are always prepared for a certain period as a result of the accounting process. According to Lili M Sadeli (2011: 27) the income statement is a list that contains an overview of the company's income, expenses and net results for a certain period. Data collection techniques used by penulissan are as follows: 1. Documentation, namely data collection techniques by taking existing documents without any data processing. 2. Interview, namely at the time of data collection, direct interviews are conducted to companies that are competent and have the authority to provide the necessary information and data relating to the issues raised. This section will explain the results of the observations made regarding the analysis of the application of accounting at CV. Sugih Waras Jaya. After getting the data, then an analysis is carried out regarding the application of accounting applied to CV. Sugih Waras Jaya. To facilitate the discussion, the author will separate the subject into several sections. 1. The basis for the recording made by CV. Sugih Waras Jaya uses the accrual basis method where transactions are recognized at the time of the transaction, so that if the company carries out transactions and business activities, the transaction is recorded immediately by the company. 2. The accounting process is a series of activities that begin with transactions and end with financial statements. The accounting process of CV. Sugih Waras Jaya with several stages, namely, the Recording Stage, the Classification Stage. The Exploration Stage.Financial Reporting Stage. Based on the company's income statement, it is known that in 2018 the profit was Rp. 827,408,113, -. Keywords: Business development, data collection techniques, analysis of accounting applicationsABSTRACT FADEL MUHAMMAD (165311069) "ANALYSIS OF ACCOUNTING APPLICATION IN CV. SUGIH WARAS JAYA �under the guidance of Drs. H. Abrar, M. Si., Ak. CA. This data collection took place for 30 days from November to December 2019. The development of the business world always goes hand in hand with advances in technological leaps, directly or indirectly affecting accounting practices and presenting completely new and unprecedented problems. Basically a company is established as a business entity by carrying out a series of economic activities, where it is hoped that a result can be obtained from these activities or activities. The final results of the activities and activities of the company are described in the financial statements consisting of 1) income statement, 2) balance sheet, 3) cash flow statement, 4) owner's equity statement, 5) notes to financial statements. The five elements of the financial report mentioned above are always prepared for a certain period as a result of the accounting process. According to Lili M Sadeli (2011: 27) the income statement is a list that contains an overview of the company's income, expenses and net results for a certain period. Data collection techniques used by penulissan are as follows: 1. Documentation, namely data collection techniques by taking existing documents without any data processing. 2. Interview, namely at the time of data collection, direct interviews are conducted to companies that are competent and have the authority to provide the necessary information and data relating to the issues raised. This section will explain the results of the observations made regarding the analysis of the application of accounting at CV. Sugih Waras Jaya. After getting the data, then an analysis is carried out regarding the application of accounting applied to CV. Sugih Waras Jaya. To facilitate the discussion, the author will separate the subject into several sections. 1. The basis for the recording made by CV. Sugih Waras Jaya uses the accrual basis method where transactions are recognized at the time of the transaction, so that if the company carries out transactions and business activities, the transaction is recorded immediately by the company. 2. The accounting process is a series of activities that begin with transactions and end with financial statements. The accounting process of CV. Sugih Waras Jaya with several stages, namely, the Recording Stage, the Classification Stage. The Exploration Stage.Financial Reporting Stage. Based on the company's income statement, it is known that in 2018 the profit was Rp. 827,408,113, -
ANALISIS SISTEM AKUNTANSI PENGGAJIAN PADA PT SRIJASA BRIKA PERKASA PALEMBANG
No full textThis final report aims to determine the employee in payroll accounting system PT Srijasa Brika Perkasa, also to know the sistem of internal controls on payroll accounting system used analysis was conducted on PT Srijasa Brika Perkasa Palembang engaged in energy servis help, located at jalan mayor zen Palembang author collects interview and observation data analysis used to compare the payroll accounting system applied by PT Srijasa Brika Perkasa with theory and analyze the problem that are geminating duty on the problems that are geminating duty on the part of personnel so that the timekeeper, maker attendance list, employee overtime and other bits of other bits of other causes undocumented employees who have been working overtime because of the personnel who perform the job began to record up to count, PT Srijasa Brika Perkasa should also use the documentation berangkap preventing fraud in his PT Srijasa Brika Perkasa
Recommendations of Service Quality Improvement for Grab Padang Services Using Quality Function Deployment
No full textGrab, as has been demonstrated by preliminary research conducted by the Author, as a Transportation Service Company in Padang still faces many challenges in regard to its services, such as customer dissatisfaction, declining number of users associated with several factors, and fierce competition with similar companies in Padang. In order to improve customer satisfaction and loyalty, Service Quality Improvement is necessary. This is because there is a strong relationship between service quality, customer satisfaction, and customer loyalty. One way of service improvement is the Quality Function Deployment (QFD) method. QFD is a process that includes input from customers at the product design or service improvement step. This paper aims to propose service quality improvements using Three-Phase Quality Function Deployment (QFD) Method with the basis of five service quality elements. This paper uses thirty service attributes which are derived from various other papers, journals, or references which have the same object as this paper. The First Phase of Quality Function Deployment, the House of Quality yields the priorities of the Service Characteristics, which is the proposed improvement of the service quality of Grab. The next Phase, the Process Control Characteristic Matrix yields the quantifiable elements of the service characteristics, and set the target that the Company wishes to achieve. The final Phase, the Action Plan Matrix, explain the activities with which the target set in the previous matrix can be achieved. The result of this paper is eight Voices of Customers (VOCs) that are identified from customers from younger demographic in Padang, and nine Service Characteristics which are identified from the discussion with Grab Padang Representative which are hoped to answer the needs and wants of the customers
Persepsi Perubahan Aspek Sosial, Ekonomi, dan Lingkungan Terhadap Keberadaan Jalan Tol Layang AP Pettarani
No full textKeberadaan Jalan Tol Layang AP Pettarani sebagai bagian dari Jalan Tol Ujung Pandang, sangat diharapkan menjadi salah satu solusi transportasi darat sebagai angkutan logistik penunjang pertumbuhan ekonomi secara nasional, khususnya dalam rangka mengatasi kemacetan serta mendukung mobilitas barang dan jasa di Kota Makassar. Perubahan sosial, ekonomi, dan lingkungan tersebut merupakan pengaruh yang ditimbulkan atau kemungkinan besar akan terjadi, yang menyangkut keadaan sosial, ekonomi, dan lingkungan masyarakat pengguna jalan.Penelitian ini bertujuan untuk menganalisis seberapa besar persepsi perubahan aspek sosial, ekonomi, dan lingkunganmasyarakat pengguna jalanterhadap keberadaan jalan tol layang AP Pettarani. Jenis data yang digunakan dalam penelitian ini adalah data subyek. Data kuesioner yang digunakan adalah dari hasil jawaban responden atas pertanyaan yang diajukan penulis kepada responden dalam bentuk tulisan. Adapun untuk mengetahui hubungan variabel-variabel yang mempunyai hubungan, maka dilakukan pengujian hipotesis dengan perhitungan statistik. Untuk penganalisisan data digunakan SPSS versi 21.00 dalam model dan pengkajian hipotesis. Berdasarkan dari hasil kuesioner maka didapatkan variabel-variabel mana saja yang mempunyai pengaruh signifikan terhadap keberadaan jalan tol layang AP Pettarani.The existence of the AP Pettarani Flyover Toll Road as part of the Ujung Pandang Toll Road, is expected to be one of the land transportation solutions as a logistical transportation to support national economic growth, especially in the context of overcoming congestion and supporting the mobility of goods and services in Makassar City. These social, economic, and environmental changes are the effects that are caused or will most likely occur, which involve the social, economic, and environmental conditions of road user communities. This study aims to analyze how much the perception of changes in social, economic, and environmental aspects of the road user community to the existence of the AP Pettarani flyover. The type of data used in this study is subject data. Questionnaire data used are the results of respondents' answers to questions raised by the author to respondents in written form. As for knowing the relationship of the variables that have a relationship, then testing the hypothesis with statistical calculations. For analyzing data SPSS version 21.00 is used in the model and hypothesis assessment. Based on the results of the questionnaire, it is obtained which variables have a significant influence on the existence of the AP Pettarani flyover
Parametric behaviour beam-to-column composite connection using CFS section
No full textRecently, cold-formed steel (CFS) has become a popular material for low-and medium-rise building structural elements. Where the CFS section assembles the beam and column parts. The merits of CFS might make the construction lighter and more effective to field modifications. In regions prone to earthquakes, the structure's mass is crucial. The combination of CFS and lightweight concrete is proposed to reduce the structure's weight and reduce the seismic activity of the building. This paper investigates the parametric behavior of beam-to-column composite connection using the CFS section, where the slab component is a lightweight concrete material. The CFS was constructed using a double-lipped channel (DLC) section that was arranged in a back-to-back arrangement. In contrast, the beam is made of DLC250 and the column is built of DLC300. In this research, a 5 mm gusset plate with a haunched gusset plate structure was presented. The isolated joint test of lightweight concrete (IJLW) with parametric method is carried out based on the Eurocode Standard to calculate the connection moment resistance, connection stiffness, and connection classification. According to the results of the parametric calculation, the connection's moment resistance was 67.28 kNm, and its stiffness was 1464.39 kNm/rad. The failure mode shows that the connection fails at beam bolt hole in bearing. The results show that the connection is classified as semi-rigid, partial strength, and ductile behavior
The Temporal Irony in Lutfia Al-Dulaimi’s Novel The Ladies of Saturn: An Analytical Study
No full textتخضع البنية الزمانية للرواية في تسيير الأحداث -عادة - بترتيب زمني متتابع، لكن قد تحدث في ترتيب الزمن تداخلات سماها النقاد بـ(المفارقة الزمنية)، و تعني الخروج عن الترتيب الطبيعي للزمن، سواء بعودة الأحداث، أم محاولة استقراء لخطة المستقبل، إلى الوراء، ویتصل هذا الانزیاح بموقع السرد منه، وهي بذلك تنهض بتحطم خطية الزمن، وقد أشار جيرار جينيت إلى هذا المصطلح بأنه (مختلف أشكال التنافر بين ترتيب القصة وترتيب الحكاية ...)، وقد اعترى هذا المصطلح تغييرا، وتبدلا من حيث المفهوم، وهو في حالة تطور مستمر، ویحتاج صاحب المفارقة إلى جهد وقوة إبداعية؛ لبناء معماریة زمنية مفارقة داخل الرواية، (رواية سيدات زحل) غنية بالمفارقات التي أسهمت في ابراز السمات الجمالية الشعریة للرواية، إذ أدى توظيف هذه التقنية إلى انسجام الرواية، وتوسع الفضاء الزمني، وتشجيع المتلقي لقراءة النص، كما أسهمت هذه المفارقات الزمنية بوضوح في انفكاك عُقَد الرواية. وتتشكل المفارقة الزمنية بأسلوبين: الأول: الاسترجاع، والآخر: الاستباق، وقد قسم البحث على مبحثين، الأول: الاسترجاع الذي قسم على محورین هما: الاسترجاع الخارجي والاسترجاع الداخلي، أما المبحث الثاني فقد خصص لتقنية الاستباق الذي قسم على محورین هما: الاستباق الخارجي، والاستباق الداخلي، ومن ثم عرضنا أهم النتائج التي توصل اليها البحث، متخذين من المنهج التحليلي تقنية مهمة في المعالجة لنصوص عينة البحث.
The temporal structure of the novel is subject to the course of events usually in a sequential chronological order, but overlaps may occur in the order of time, which critics called (the temporal paradox). And it means departing from the natural order of time, whether by the return of events, or an attempt to extrapolate the plan of the future, backwards, and this displacement is connected to the site of the narration from it, and thus it rises by breaking the linearity of time. Gérard Genet has referred to this term as (the various forms of dissonance between the order of the story and the order of the tale...). This term has undergone a change and change in terms of the concept, and it is in a state of continuous development, and the author of the paradox needs an effort and creative power to build a paradoxical temporal architecture within the novel, (The Ladies of Saturn) novel rich in paradoxes that contributed to highlighting the poetic aesthetic features of the novel, as the employment of this technique led To the harmony of the novel and the expansion of the temporal space and encourage the recipient to read the text, as these temporal paradoxes greatly contributed to the dissolution of the novel knots, and the temporal paradox is formed in two ways: the first: retrieval, and the other: anticipation.
The research came in two sections, the first: retrieval, which was divided into two axes: external retrieval and internal retrieval, while the second section was devoted to the technique of anticipation, which was divided into two axes: external anticipation and internal anticipation, and then we presented the most important findings of the research, and used the method analytical in it.
 
Liberal theory and Islam: (re)imagining the interaction of religion, law, state and society in Muslim contexts
No full textWithin the global phenomenon of the (re)emergence of religion into issues of public debate, one of the most salient issues confronting contemporary Muslim societies is how to relate the legal and political heritage that developed in pre-modern Islamic polities to the political order of the modern states in which Muslims now live.
This study seeks to develop a framework for addressing this issue by drawing upon two sources. The first is an interpretative understanding of the history of Muslim contexts emphasising, in particular, the diversity of views about what Islam mandates that have always been a part of Muslim experience and the distinction between political and religio-legal authority that developed in practice in these environments. The second source is a variety of contemporary liberal theory which this study develops and calls ‘justice as discourse’.
The central argument is that liberal theory, and justice as discourse in particular, though it may have emerged in a different social and cultural milieu, can be normatively useful in Muslim contexts for relating, religion, law, state and society. It is argued first, that Muslim contexts are facing issues similar to those out of which liberal theory emerged. Additionally, it is argued that both Muslim contexts and liberal theory are dynamic and continually developing and that this shared dynamism means that there may be space for convergence of the two. Just as Muslim contexts have developed historically (and continue to develop today) the same is the case with the requisites of liberal theory and this may allow for liberal choices to be made in a manner that is not a renunciation of Muslim heritage
The Informal Economy in Lebanon: Dangers and Benefits
No full textThis thesis investigates through situational and empirical analysis the beneficial and detrimental characteristics of the informal economy in Lebanon and its impact on the public and state interest through its socio-economic associations. The informal economy is a polymorphous entity, and in order to determine its versatile contribution, has been separated into four different variables or key drivers. The four key drivers constitute the determinant variables of the informal economy.
The main method used to explore the four determinant variables is the Force Field analysis. The first key driver is informal remittances as they represent a significant fraction of the informal economic activity in Lebanon and make a major contribution to Gross Domestic Product. The second driver is corruption, as this involves massive economic transactions on a daily basis, with an enormous impact at both the microeconomic and macroeconomic levels. The third key driver is the informal employment and commerce sector, as the unpaid VAT and corporate and income tax evasion results in a huge annual loss of government revenue in Lebanon. The fourth and last key driver is the illegal networks, as Lebanon represents an international hub for smuggling, drug and people trafficking and money-laundering, with strong links with, and implication for, its sectarian constituents. The current situation in Lebanon fuels the creation of a chaotic socio-economic environment where it is impossible to estimate accurately the significance of the informal economy, or indeed the size of the overall economy.
As far as possible in this research all the key drivers have been independently and collectively evaluated through the data collected from the primary sources (users/public opinion, government officials and academics) and secondary material in order to assess each key driver’s input to the informal economy. Subsequently the thesis provides an estimation of the beneficial and detrimental contribution of the informal economy in Lebanon, as well as the overall perceptions of each of the respondent groups. Lastly, the primary and secondary materials are collectively assessed from a single perspective to build, using an inductive approach, a theoretical model of the factors which fuel and perpetuate the informal economy in the country. The present thesis may constitute the foundation for future analysis of the informal economy in Lebanon by providing unconventional recommendations. It is an attempt to present the possibility of an alternative approach to the informal economy, by stressing its merits and advantages, while also recognising the dangers and challenges it poses for both the state and the society
Global variation in postoperative mortality and complications after cancer surgery: a multicentre, prospective cohort study in 82 countries
No full text© 2021 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY-NC-ND 4.0 licenseBackground: 80% of individuals with cancer will require a surgical procedure, yet little comparative data exist on early outcomes in low-income and middle-income countries (LMICs). We compared postoperative outcomes in breast, colorectal, and gastric cancer surgery in hospitals worldwide, focusing on the effect of disease stage and complications on postoperative mortality. Methods: This was a multicentre, international prospective cohort study of consecutive adult patients undergoing surgery for primary breast, colorectal, or gastric cancer requiring a skin incision done under general or neuraxial anaesthesia. The primary outcome was death or major complication within 30 days of surgery. Multilevel logistic regression determined relationships within three-level nested models of patients within hospitals and countries. Hospital-level infrastructure effects were explored with three-way mediation analyses. This study was registered with ClinicalTrials.gov, NCT03471494. Findings: Between April 1, 2018, and Jan 31, 2019, we enrolled 15 958 patients from 428 hospitals in 82 countries (high income 9106 patients, 31 countries; upper-middle income 2721 patients, 23 countries; or lower-middle income 4131 patients, 28 countries). Patients in LMICs presented with more advanced disease compared with patients in high-income countries. 30-day mortality was higher for gastric cancer in low-income or lower-middle-income countries (adjusted odds ratio 3·72, 95% CI 1·70–8·16) and for colorectal cancer in low-income or lower-middle-income countries (4·59, 2·39–8·80) and upper-middle-income countries (2·06, 1·11–3·83). No difference in 30-day mortality was seen in breast cancer. The proportion of patients who died after a major complication was greatest in low-income or lower-middle-income countries (6·15, 3·26–11·59) and upper-middle-income countries (3·89, 2·08–7·29). Postoperative death after complications was partly explained by patient factors (60%) and partly by hospital or country (40%). The absence of consistently available postoperative care facilities was associated with seven to 10 more deaths per 100 major complications in LMICs. Cancer stage alone explained little of the early variation in mortality or postoperative complications. Interpretation: Higher levels of mortality after cancer surgery in LMICs was not fully explained by later presentation of disease. The capacity to rescue patients from surgical complications is a tangible opportunity for meaningful intervention. Early death after cancer surgery might be reduced by policies focusing on strengthening perioperative care systems to detect and intervene in common complications. Funding: National Institute for Health Research Global Health Research Unit
Effects of hospital facilities on patient outcomes after cancer surgery: an international, prospective, observational study
No full text© 2022 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY 4.0 licenseBackground: Early death after cancer surgery is higher in low-income and middle-income countries (LMICs) compared with in high-income countries, yet the impact of facility characteristics on early postoperative outcomes is unknown. The aim of this study was to examine the association between hospital infrastructure, resource availability, and processes on early outcomes after cancer surgery worldwide. Methods: A multimethods analysis was performed as part of the GlobalSurg 3 study—a multicentre, international, prospective cohort study of patients who had surgery for breast, colorectal, or gastric cancer. The primary outcomes were 30-day mortality and 30-day major complication rates. Potentially beneficial hospital facilities were identified by variable selection to select those associated with 30-day mortality. Adjusted outcomes were determined using generalised estimating equations to account for patient characteristics and country-income group, with population stratification by hospital. Findings: Between April 1, 2018, and April 23, 2019, facility-level data were collected for 9685 patients across 238 hospitals in 66 countries (91 hospitals in 20 high-income countries; 57 hospitals in 19 upper-middle-income countries; and 90 hospitals in 27 low-income to lower-middle-income countries). The availability of five hospital facilities was inversely associated with mortality: ultrasound, CT scanner, critical care unit, opioid analgesia, and oncologist. After adjustment for case-mix and country income group, hospitals with three or fewer of these facilities (62 hospitals, 1294 patients) had higher mortality compared with those with four or five (adjusted odds ratio [OR] 3·85 [95% CI 2·58–5·75]; p<0·0001), with excess mortality predominantly explained by a limited capacity to rescue following the development of major complications (63·0% vs 82·7%; OR 0·35 [0·23–0·53]; p<0·0001). Across LMICs, improvements in hospital facilities would prevent one to three deaths for every 100 patients undergoing surgery for cancer. Interpretation: Hospitals with higher levels of infrastructure and resources have better outcomes after cancer surgery, independent of country income. Without urgent strengthening of hospital infrastructure and resources, the reductions in cancer-associated mortality associated with improved access will not be realised. Funding: National Institute for Health and Care Research
