16 research outputs found
Analisis Pengendalian Internal Pemberian Kredit (Studi Kasus pada Koperasi RSUD dr.Saiful Anwar Malang)
ABSTRAK Irianto, Evelina. 2018. Analisis Pengendalian Internal Pemberian Kredit (Studi Kasus pada Koperasi Pegawai RSUD Dr. Saiful Anwar Malang). Tugas Akhir. Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang. Pembimbing : Bety Nur Achadiyah, S.Pd., M.Sc. Kata Kunci: Sistem pengendalian internal, kredit, Koperasi RSUD dr.Saiful Anwar Malang Penelitian ini betujuan untuk mengetahui sistem pengendalian internal yang diwujudkan dalam prosedur pelaksanaan pemberian kredit yang diterapkan oleh Koperasi RSUD dr.Saiful Anwar Malang sebagai cara untuk menangani permasalahan-permasalahan internal dan external yang dapat muncul akibat pemberian kredit.Prosedur pemberian kredit pada Koperasi RSUD dr.Saiful Anwar Malang antara lain prosedur peminjaman uang, prosedur pembayaran tidak langsung, prosedur penundaan pembayaran, serta prosedur penyetoran uang secara langsung. Pendekatan penelitian yang digunakan adalah penelitian kualitatif dengan sumber data berupa data primer dan data skunder yang diperoleh dari Koperasi RSUD dr.Saiful Anwar Malang. Batasan Masalah penelitian ini mencakup sistem pengendalian internal berupa pemberian kredit dalam bentuk penyaluran uang. Metode pengumpulan data yang digunakan dalam penelitian ini meliputi wawancara langsung kepada Kepala Bagian Akuntansi Koperasi RSUD dr.Saiful Anwar Malang, observasi, serta studi pustaka dengan mempelajari serta mengumpulkan data dari berbagai sumber literatur yang berhubungan dengan sistem pengendalian internal, dan pemberian kredit. Sedangkan teknik pembahasan yang digunakan adalah deskriptif kualitatif. Berdasarkan penelitian yang dilakukan, Koperasi RSUD dr.Saiful Anwar Malang sudah memiliki prosedur pemberian kredit yang baik dalam hal pemberian, penyaluran, serta pertanggung jawaban. Namun masih ada beberapa kekurangan serta perlu adanya perkembangan yang dilakukan demi terwujunya kesejahteraan.Oleh sebab itu koperasi sangat disarankan untuk melakukan perbaikan dan pengembangan sesuai dengan rekomendasi yang diberikan untuk meminimalisir serta mencegah permasalahan yang terjadi akibat pemberian kredit
Application of CRM in Improving Sales Strategy at Second Branded Fashionable Stores Classy Range
Second branded fashionable classy range engaged in fashion thrifting clothing that sells a variety of thrifting clothing such as imported tops, pants, dresses, children's clothing and tunics. Thrifting clothes are second brand clothes that are still very feasible to resell or use, thrifting activities are very much in demand, especially teenagers because the prices are relatively cheap and affordable, making an attraction for teenagers. It is unfortunate that in the second year of the second branded fashionable classy range store experienced a decline in sales, so something is needed that can help increase sales and marketing. With the research conducted, the author produces a change that can help in the marketing and service process by creating a web-based information system with the help of application programs such as PHP and MySQL that combine CRM (Customer Relationship Management) strategies. CRM is a business strategy that focuses on good relationships with customers and companies, in designing the system also used 3 phases contained in CRM, namely customer acquisition, customer maintenance and customer development
State legal pluralism: the intersection of adat, jinayah, and national penal law in Gayo, Indonesia
This book discusses the dynamic intersection of three bodies of law; adat, Aceh Shari’a and national penal law, and the institutions applying them. It focuses on how these address public morality and criminal offences of a sexual nature as they play out in the Gayonese community of Central Aceh dan Bener Meriah districts, Indonesia.The author argues that these three legal systems have complemented and become alternatives to one another. The state, non-state legal actors and adat officials observe certain limits of each legal system and shop the forums available or apply legal differentiation. Among the actors involved, the police is the most influential in directing the use of the three legal systems. They decide which legal system suited best for the victims’, offenders’ and their own interest and they are the bridge between legal systems in the pluralism of penal law in Aceh. These legal developments in Gayo suggest that state recognition of non-state law (adat law) as part of the state legal system may give a high degree of autonomy to adat institutions. This goes against the frequent claim that recognition of adat always leads to more control by the state.Indonesia Endowment Fund for Education (LPDP) of Ministry of Finance of the Republic of IndonesiaAsian Studie
PENGARUH PENDIDIKAN KEWIRAUSAHAAN DAN ROLE MODEL TERHADAP INTENSI BERWIRAUSAHA BAGI MAHASISWA STTI BONTANG
In Indonesia, entrepreneurship is one of the important factors that can encourage the economic growth of a nation. Thus, it is important to encourage interest and entrepreneurial abilities among Indonesian people, including STTI Bontang students. This research aims to analyze the influence of entrepreneurship education and role models on entrepreneurial intentions for STTI Bontang students. This research uses qualitative research methods using literature in the form of libraries, such as books, notes, theses, journals and several relevant research results. Apart from using literature studies, the author also made personal observations. This research method involves in-depth interviews. The research results show that entrepreneurship education and role models have a positive effect on entrepreneurial intentions for STTI Bontang students. Entrepreneurship education can increase knowledge, skills and entrepreneurial attitudes. The interaction between entrepreneurship education and role models shows a strong synergy, where students who benefit from these two factors show higher entrepreneurial intentions. There are supporting and inhibiting factors. Therefore, efforts need to be made to increase entrepreneurship education and role models for students. This is done to increase the role of role models and increase cooperation with stakeholders
Kampung 3G (Glintung Go Green): Ide Lokal Sebagai Solusi Global?
This paper aims to examine the Village 3G (Glintung Go Green) as a solution in achieving the goals contained in the program SDG (Sustainable Development Goals) made by the United Nations (United Nations). The author discusses environmental issues that form the basis of the creation of very complex issues such as health, hygiene, economics, and society. This research was conducted by the writer using a qualitative descriptive method with interview technique, documentation study with RW 23 Chair Glintung Bambang Irianto, and literature study, and the concept of community empowerment as a way of looking at the phenomena we observed. The author wants to know how the solution offered by Glintung Village in addressing environmental issues in the context of SDGs. In addition, the authors want to know the response of domestic and international communities to the idea of Kampung 3G which is used as a solution to realize the SDG program
Menumbuhkan Budaya Hukum Baru Anti Kekerasan terhadap Perempuan
In this article, the author addresses the problem of violence towards women, with a focus on the violence in ethnic conflict and armed conflict. She takes the view that any legal system should be seen as having three components, i.e., legal substance, legal structure and legal culture, and that none of these components protect women from acts of violence. Citing articles from the criminal code, the authors show how the laws cannot protect women who are victims of violence and how some articles of the code in fact perpetuate injustice toward women. Following this, she shows how law enforcement officers who constitute the legal structure lack any gender awareness in their handling of cases. Finally, the attitudes and beliefs toward the law is the legal culture encourages the view that women are the property of men, especially in times of armed conflict. 
Tubuh, Tubuh, Tubuh
Abstrak. Tubuh merupakan bentuk representasi identitas dari individu. Bentuk tubuh dari satu individu ke individu yang lain pasti berbeda, setiap bentuk tersebut dapat dengan mudah diidentifikasi dan juga dimaknai tidak hanya secara visual melainkan juga nilai-nilai lain yang mengikutinya. Nilai dan norma terhadap bentuk tubuh dinilai berdasarkan nilai tatanan sosial yang berlaku di mana individu itu berada, sehingga bentuk dan nilai kesempurnaan akan tubuh tidaklah absolut, namun demikian penilaian dan pemaknaan akan tubuh tersebut secara tidak langsung dapat mempengaruhi cara pandang dan pemahaman individu itu sendiri akan tubuhnya. Pembuatan karya seni gambar tentang tubuh yang dibuat penulis, merupakan sebuah bentuk penghayatan dan pengenalan lebih dalam akan tubuh penulis sendiri, bagaimana kekecewaan dan kebencian akan ketidaksempurnaan tubuh penulis dikonfrontasikan melalui kegiatan intimasi yang dilakukan selama melakukan penciptaan karya seni gambar pada penelitian kali ini yang diberi judul 'Tubuh, Tubuh, Tubuh'. Penggambaran representasi tubuh dalam karya ini memperlihatkan pose tubuh secara detil dan realis, tubuh secara keseluruhan baik itu dari depan maupun belakang, juga ditambahkan dengan bentuk-bentuk abstrak dan detail dari pemahaman penulisan akan tubuh tersebut, menggunakan pensil berwarna sebagai medium penggambaran karyanya. Penciptaan karya gambar tentang tubuh ini, melalui proses yang cukup panjang, memberikan ruang untuk penulis dalam memahami tubuh sendiri, melalui detail arsiran, warna, dan kedekatan akan detail-detail bentuk realis tubuh yang digambarkan secara sempurna, membawa penulis ke ruang yang lebih intim tetapi juga kadang berjarak, tentang bagaimana penulis pada akhirnya menerima pemahaman dan keadaan terhadap ketidaksempurnaan, kekecewaan dan kebencian akan tubuh penulis sendiri. Perenungan dan kontemplasi selama proses penciptaan membawa pemikiran penulis ke ranah yang lebih terbuka, penulis menyadari proses penciptaan karya kali ini merupakan bentuk lain katarsis penulis dalam mengatasi permasalahan-permasalahan yang sebelumnya dimiliki penulis.Kata kunci: drawing; katarsis; konflik; konfrontasi; penghayatan;tubuh. Body, Body, BodyAbstract. The body is a representation of the individual identity. Body shape is different from one individual to another. Each form can be easily identified and interpreted not only visually but also by other values that follow. Values and norms toward body shape are valued based on the prevailing social order. Therefore, shapes and values of the perfection of the body are not absolute. However, rating and explaining the body can indirectly affect the perspective and understanding of the individual's own body. Creating art images of the body by the author is a form of appreciation and recognition even deeper into the body of the author herself. Disappointment and hatred of the imperfections of the author's body were confronted through intimacy which was conducted during the creation of the artwork images of this final work entitled 'Body, Body, Body'. The depiction of the body in this work shows body poses in detail and with realism, overall, both front and back, and added with abstract forms and details of the author's understanding of the body, using colored pencils as a medium for the author's depictions. This creation of drawings in this project, through a long process, provided space for the author to understand her own body. Through detailed shading, color, and proximity of detailed body shapes depicted perfectly, bringing the author to a more intimate space yet sometimes also more distant, about how the author finally accepted the understanding and the circumstances of the imperfections, disappointment, and hatred of the body of the author herself. Reflection and contemplation during the creation process brought the author to a more open realm; the author realizes the process of creating the work this time is a form of catharsis of the author in overcoming previous problems.Keywords: body; catharsis; conflict; confrontation; contemplation; drawing
Enforcement Of Criminal Law In False News (Hoax) Management According To Law No. 11 In 2008 That Has Been Amended To Be Law No.19 Of 2016 Concerning Electronic Information And Transactions In Islamic Law And Positive Laws
The aim of the author is to find out how the arrangements related to false news or hoaxes and how the application of criminal sanctions against parties related to the spread of hoax according to Law Number 11 which has been changed to Act Number 19 of 2016 concerning Information and Electronic Transactions and several other provisions . By using the normative juridical research method, it is concluded: 1. The basis for regulating the spread of fake news or hoaxes that have been regulated in Law Number 11 Year 2008 which has been amended to become Law Number 19 Year 2016 article 28 paragraph 1 and 2. In addition regulations for spreading fake news or hoax are also spelled out in Law Number 1 of 1946 articles 14 and 15. More specifically, the perpetrators of spreading false news can be charged with other related articles namely article 311 and 378 of the Criminal Code, Article 27 paragraph 3 of the Law Number 19 of 2016 concerning Information and Electronic Transactions, Law No. 40 of 2008 concerning the Elimination of Racial and Ethnic Discrimination, and the perpetrators of spreading false news are also subject to articles related to hate speech. 2. With the increasingly rapid development of digital technology today, the more diverse new acts committed through this digital media, in this case the spread of false news (Hoax) that is rife. The current regulations regarding fake news regulate not only the fabrication of fake news that is given criminal sanctions but also for perpetrators who participate in sharing / transmitting (sharing / forward) such false news. In the perspective of Islamic thought, hoaks are public deception or dissemination of information that is misleading and even defames others. Hoaks are classified as a party that harms others and the hoaks they make are categorized as hadith ul ifki or hoaxes. Therefore, the spreaders were threatened with very severe torture. In a positive legal perspective, hoaks are false and misleading news content, content that creates hatred or hostility towards certain individuals and / or groups of people based on ethnicity, religion, race, and intergroup (SARA). Perpetrators can be sentenced to prison for a maximum of ten years
OPTICAL ILLUSION PAINTINGS IN CONTEMPORARY ART SENSE
In contemporary art, issue of paradigmatic painting is no longer considered important. There are many artists who use paintings as simple as a medium of expression. One does not have to tell a reason why he chose painting because he was not questioning or criticizing the nature of painting itself. The main issue is the subject matter, to use painting as a medium of expression is only a matter of choice.
However, the development of contemporary painting could not be detached from its global history. Contemporary painting retains from its Modernist and Conceptualist background the belief that every artist‘s work should stake out a position—that a painting is not only a painting but also the representation of an idea about painting. This notion was used by the author to inquire if there any possibilities for contemporary painter to create paradigmatic paintings.
In order to do this works, author were using Contemporary Painting paradigm as a source of idea about painting is also an object. Because it is an object, author could modify the physicality of the painting into different forms and display them in a non-conventional way. A personal technic called as illusive three-sided paintings. This methods is an anamorphosis illusion, a distorted image which only can be seen from specific point of views. Furthermore, author also did an appropriation methods inspired by series of Rene Magritte’s images. By depicting some of his famous paintings into the personal works, author’s aim was to enrich the visuality and to ensure the statement ‘paintings about painting’. The full presentation of the works replicated a painter’s studio in an all white color to give attention to the colorful paintings. By doing this project, author found the fact that it is possible for contemporary painter to explore the idea of paradigmatic paintings further by applying methods specially design for that purpose.
Keywords
paintings, painting as an object, illusion, anamorphosis, appropriation, painting installation
Rethinking of Corporate Governance
AbstractCorporate governance is regarded as an acceptable mechanism to prevent fraud in companies. However, corporation scandals still occur from year to year. This article tries to describe corporate governance from the emergence, the implementation and the underlying theories. As a result, the concept of corporate governance works stably in the framework of capitalism. This article gives predecessor analysis for further research to insert other fields such as philosophy and psychology in corporate governanc
