1,721,048 research outputs found

    LAPORAN PRAKTIK KERJA LAPANGAN PADA PT. SINAR KARUNA DHARANI

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    ABSTRAK HAPSOH 8323155333, Laporan Praktik Kerja Lapangan (PKL) pada PT. Sinar Karuna Dharani di bagian Akuntansi khusunya pada bagian persediaan. Program studi D3 Akuntansi Fakultas Ekonomi Universitas Negeri Jakarta 2017. Praktik Kerja Lapangan (PKL) merupakan suatu program bagi mahasiswa untuk dapat mengaplikasikan teori dan ilmu selama perkuliahan ke dalam dunia kerja secara nyata. PKL memberikan banyak manfaat bagi mahasiswa berupa wawasan baru dan pengalaman baru bagi mahasiswa mengenai lingkungan kerja yang sebenarnya. PKL dilakukan selama 41 hari pada PT. Sinar Karuna Dharani Jl. Pangeran Jayakarta 44 No.12, Jakarta Pusat mulai tanggal 03 Juli sampai dengan 31 Agustus 2017. Selama kegiatan PKL, praktikan ditempatkan pada bagian Akuntansi khususnya pada bagian persediaan. Selama melaksanakan kegiatan PKL, praktikan melaksanakan beberapa tugas yang diberikan seperti melakukan pengecekan persediaan di gudang dan mencatat kartu persediaan, dan membuat jurnal umum. Dengan dilaksanakannya kegiatan PKL ini, praktikan mendapatkan gambaran mengenai lingkungan kerja secara nyata, lebih memahami tentang perusahaan manufactur, serta mendapatkan pengalaman dan pengetahuan baru khususnya pada bagian Akuntansi khususnya pada bagian persediaan PT. Sinar Karuna Dharani. Kata Kunci : Praktik Kerja Lapangan (PKL), PT. Sinar Karuna Dharani, persediaan, jurna

    ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN ASURANSI JIWA PADA PT. PANIN FINANCIAL TBK.

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    HAPSOH. 8323155333. Analysis of Accounting Treatment of Revenue and Expense of Life Insurance At PT. Financial Tbk. DIII Accounting Study Program. Faculty of Economics. State University of Jakarta. This Scientific Work is backed by the income statement of the insurance company which becomes the main element is the income and expenses, where the premium is obtained from the customer. In order to create a fairness in the preparation of the income statement required the appropriate accounting of income and expense. Companies need accounting standards to assist in the preparation of their profits. The accounting standards applicable in Indonesia for life insurance companies are SFAS No. 36 governing the Treatment of income accounting and life insurance expenses. This scientific work is written based on the analysis of the financial statements of PT. Panin Financial Tbk. The research method used is descriptive method by comparing the treatment of premium income accounting and claims expense at PT. Panin Financial Tbk. with SFAS No. 36 From the results of this study can be concluded that the Accounting Treatment Premium Income and Claim Expense at PT. Panin is good in the recognition of premium and claims claims, presentation of income statement, and disclosure is in accordance with the standard (PSAK No. 36) But the measurement of premium income and claims expense is still not good because it is different from accounting standards, where PT. Panin Financial Tbk in measuring its premium income and claim expense using historical cost, should use the fair value of the benefits received or to be received. Keyword : Accounting Treatment, premium income, claim expens

    Respons Pertumbuhan dan Produksi Ubi Jalar (Ipomoea Batatas L.) terhadap Pemberian berbagai Kombinasi Dosis Pupuk Organik dan Anorganik

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    MEILISYA DWI ARGA: The Response of Growth and Production of Sweet Potatoes as a Result of Provision Various Dose Combination Organic and Inorganic Fertilizers, guided by HAPSOH and IRSAL. The usage of inorganic fertilizers (chemical fertilizers) in the long run lead to decreased soil organic matter content, soil structure is damaged, and environmental pollution. To maintain and enhance soil productivity necessary combination of inorganic fertilizers with organic fertilizers precisely. This study aims to determine the growth and production of sweet potato (Ipomea batatas L.) as a result of various doses of organic and inorganic fertilizers. The research was conducted at Jalan Raya Advocates Hamlet I Marendal Village Kec. Patumbak Kab. Deli Serdang (+ 25 m asl), in February-May 2011 using Random Design Group (RDG) non-factorial is Organic Fertilizer 100% (kascing); Organic fertilizer 75% + Inorganic fertilizers 25%; Organic Fertilisers 50% + Inorganic Fertilizer 50%; Organic fertilizer 25% + Inorganic fertilizers 75%; Inorganic Fertilizer 100% and 100% Organic Fertilizer (kascing + 5% Rock phosphate from kascing). The parameters observed were plant length, number of branches, stem diameter, number of tubers, fresh weight per sample and the fresh weight per plot. The results showed that administration of various doses of organic and inorganic fertilizer significantly influence the length of plants 4, 6 and 8 MST, the number of branches 4,6, and 8 MST, fresh weight per sample, fresh weight per plot and no real effect on stem diameter and number of tubers.70 HalamanSkripsi Sarjan

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

    Author Index

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    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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