418 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
ANALISIS KEBUTUHAN PRASARANA DAN SARANA PARIWISATA DI KECAMATAN KAIDIPANG KABUPATEN BOLAANG MONGONDOW UTARA
No full textPrasarana pariwisata adalah fasilitas utama yang menjadikan tempat wisata dapat hidup dan berkembang dalam rangka memberikan pelayanan kepada para wisatawan yang berkunjung. Sedangkan sarana pariwisata adalah fasilitas yang disediakan oleh perusahaan guna memberikan pelayanan kepada para wisatawan, karena maju mundurnya sarana pariwisata tergantung pada jumlah kunjungan wisatawan. Prasarana dan sarana dapat menjadi salah satu penunjang yang sangat penting agar daya tarik wisata banyak diminati wisatawan. Karena apabila prasarana dan sarana tidak dikembangkan dengan baik akan berakibat berkurangnya minat wisatawan yang berkunjung. Tujuan dari penelitian ini ialah mengkaji tentang ketersediaan prasarana dan sarana pariwisata di Kecamatan Kaidipang Kabupaten Bolaang Mongondow Utara dan kebutuhan prasarana dan sarana pariwisata di Kecamatan Kaidipang Kabupaten Bolaang Mongondow Utara. Metode yang digunakan dalam penelitian ini yaitu analisis pengolahan data dan analisis skala likert. Analisis pengolahan data yaitu menentukan frekuensi (presentase), serta angka-angka yang disusun dalam tabel, analisis skala likert digunakan untuk mengukur persepsi sikap atau pendapat seseorang atau kelompok mengenai sebuah peristiwa atau fenomena sosial di objek wisata. Hasil yang diperoleh dalam penelitian ini bahwa kebutuhan prasarana dan sarana pariwisata di Kecamatan Kaidipang Kabupaten Bolaang Mongondow Utara yaitu sebagai acuan terhadap pemerintah untuk penyusunan Rencana Induk Pengembangan Pariwisata Daerah (RIPPDA). Kata Kunci: Prasarana dan Sarana Pariwisat
TINJAUAN 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
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
Peran Kepala Desa Dalam Pengelolaan Badan Usaha Milik Desa (BUMDES) Pratama Jaya Di Desa Sadar Jaya Kecamatan Siak Kecil Kabupaten Bengkalis
No full textROLE OF THE VILLAGE HEAD IN THE MANAGEMENT OF VILLAGE OWNED ENTERPRISES (BUMDes) PRATAMA JAYA IN THE VILLAGE OF SADAR JAYA THE SIAK KECIL SUB DISTRICT OF BENGKALIS ABSTRACT By FITRI HANDAYANI This study aims to determine the role of the village head in the management of village-owned enterprises (BUMDes) Pratama Jaya in Sadar Jaya village, Siak Kecil district, Bengkalis district, and to find out what factors influence the role of village heads in managing village-owned enterprises (BUMDes) Pratama Jaya. in Sadar Jaya Village, Siak Kecil District, Bengkalis Regency. The type of research used is a qualitative approach with data collection using interview, observation and documentation techniques. Then produce descriptive data in the form of written words, spoken words of people and behavior that can be observed by the author and then make conclusions. The results of this study can provide an overview of how the Role of the Village Head in the Management of Village Owned Enterprises (BUMDes) Pratama Jaya in Sadar Jaya Village, Siak Kecil District, Bengkalis Regency. The informants consisted of the BUMDes Director, BUMDes Supervisor, and the Head of the Savings and Loans Business Unit. Meanwhile, the key informant is the village head. The results of the study can be seen from the research conducted by the author that the pioneering work carried out by the Village Head in the Management of Village Owned Enterprises has not played a role because it can be seen that the indicators implemented are only partially. Actually, the duties and obligations have been explained in the standard operating procedure, but there are several factors that hinder the implementation of BUMDes management. One of the inhibiting factors is the lack of time given by the Village Head in managing BUMDes which has resulted in not carrying out all the duties and obligations of the Village Head as Commissioner of the Pratama Jaya Village Owned Enterprise (BUMDes) and there is a lack of communication between the village head and BUMDes members
ANALISIS PENGARUH TATA RUANG KANTOR TERHADAP EFEKTIVITAS KERJA KARYAWAN PADA KANTOR WALIKOTA KOTA ADMINISTRASI JAKARTA TIMUR
No full textNUR FITRI KHAIRANI. 2014. 8143145201. Analisis Pengaruh Tata Ruang Kantor Terhadap Efektivitas Kerja Karyawan Pada Kantor Walikota Kota Administrasi Jakarta Timur. Program Studi D3 Sekretari. Fakultas Ekonomi. Universitas Negeri Jakarta
This scientific writing aims to determine the condition about office layout at receiving mail division at kantor Walikota Kota Administrasi Jakarta Timur. The method that is used in this research is descriptive analysis with the method by collecting data through literature studies, library studies and observasion.
Based on the observation that the author did on the acceptance of incoming mail can be known that a good office layout will provide many advantages and benefits for the company in the finish job. A good spatial refinement will provide office assignment so that the result of his work for the better. A fun workplace conditions can increase the spirit of its employees, therefore it is necessary to create a good space. The importance of space for a corporate attracting writers to find out more how the spatial conditions of the office at kantor Walikota Kota Administrasi Jakarta Timu
An Analysis On Students Difficulties In Speaking English At Islamic Senior High School Kotabaru Seberida - Inhil
No full textABSTRACT
Nurhadiah Fitri (2019): An Analysis On Students Difficulties In Speaking
English At Islamic Senior High School Kotabaru
Seberida - Inhil
Based on preliminary study at Madrasah Aliyah Kotabaru, students‟ have
difficulty achieving minimal completeness in English Lessons. They have
difficulty in speaking English fluently, they can‟t get vocabulary correctly, they
lack vocabulary and are unable to use part of speak English fluently. They have
learned speaking since junior high school, but their abilities are still low. The
purpose of this research is to understand the difficulties in speaking English, and
the factors that most cause students to speak English. This study is a quantitative
descriptive study. The subjects of this study are students‟ of class IX Madrasah
Aliyah Kotabaru. While the object of this study is the difficulty of students‟ in
speaking English. The writer uses total sampling to take samples and 20 students
as samples. To collect data, the authors use questionnaire. Questionnaire is used to
determine the difficulty of students‟ in speaking English. Based on the findings of
the author can be found that the difficulties of students‟ in speaking English are
categorized into a strong level The average value of students‟ in Academic and
conversational English skill is 4.05 The average value of obstacles linguistic is
3.66 The average value of access to speaking opportunities is 3.53 The average
value of the speech process difficulty is 3.29 and the average negative effect value
is 3.13 from 5 aspect of students‟ difficulty in English speaking, it can be
concluded that there is a dominant aspect found in this study, the most dominant
difficulty of students difficulties in speaking English is “Academic and
conversational English skills and obstacles linguistic.‟‟
Keywords: Analysis, difficulty speaking English
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