425 research outputs found

    Analisis Penerapan Akuntansi Pada PT. Fitri Indah Gemilang

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    Based 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

    IDENTIFIKASI KEDALAMAN INTRUSI AIR LAUT DI DESA BASSIANG KECAMATAN PONRANG SELATAN KABUPATEN LUWU MENGGUNAKAN METODE GEOLISTRIK

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    Penelitian ini bertujuan untuk mengidentifikasi kedalaman intrusi air laut ke aquifer berdasarkan nilai resistivitas hasil deteksi menggunakan metode geolistrik konfigurasi schlumberger di Desa Bassiang Kecamatan Ponrang Selatan Kabupaten Luwu. Metode yang digunakan dalam penelitian ini adalah survey lapangan dengan pengambilan data dilakukan pada 3 titik lintasan menggunakan metode geolistrik resistivitas konfigurasi schlumberger. Akuisisi data lapangan dianalisis dengan menggunakan perangkat lunak microsoft excel untuk memperolah nilai resisitivitas semu dan kemudian diolah menggunakan software IP2WIN untuk memperoleh nilai tahanan jenis yang sebenarnya. Hasil nilai resistivitas sebenarnya yang telah diperoleh dari 3 titik lintasan pengukuran kemudian dikorelasikan untuk menampilkan gambaran penampang tahanan jenis 2D daerah penelitian yang digunakan untuk mempermudah penginterpretasian data. Hasil penelitian menunjukkan bahwa intrusi air laut ke akuifer air tanah terjadi pada lintasan 1 mulai dari kedalaman 10,84–18,92 meter dan lintasan 3 yang semua lapisannya telah terserap oleh air laut. Kemudian untuk lintasan 2 sendiri intrusi air laut ke akuifer air tanah tidak ditemukan sehingga daerah pada lintasan 2 adalah yang paling baik digunakan oleh masyarakat dalam pembuatan sumur sebagai solusi dari masalah air bersih. Kata kunci: intrusi, aquifer, resistivitas, schlumberge

    Analisis dan Pemodelan Inversi 3D Struktur Bawah Permukaan Daerah Panas Bumi Sipoholon Berdasarkan Data Gaya Berat

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    Daerah panas bumi Sipoholon merupakan salah satu daerah berpotensi panas bumi yang terletak di Kabupaten Tapanuli Utara, Propinsi Sumatera Utara, dan berada pada zona patahan Sumatera dengan manifestasi permukaan berupa mata air panas, bualan gas dan solfatar. Penelitian rinci metode gaya berat telah dilakukan di daerah ini pada tahun 2005. Sebanyak 230 data gaya berat telah diukur di daerah ini dengan cakupan luas pengukuran sekitar 14 km x 16 km. Untuk melengkapi pemodelan 2D gaya berat terdahulu, maka penulis melakukan pemodelan 3D pada data gaya berat daerah ini. Studi ini bertujuan untuk mengetahui gambaran bawah permukaan berdasarkan distribusi densitas batuan secara tiga dimensi (3D). Hasil pemodelan berupa blok berdensitas rendah maupun tinggi diinterpretasikan dan dikorelasikan dengan informasi dan data-data geologi. Hasil pemodelan inversi 3D gaya berat ini memperlihatkan bahwa adanya blok batuan berdensitas tinggi dengan nilai antara 2,80 – 3,00 g/cm3 yang berada di bagian selatan dan timur dengan kedalaman > 2 km. Blok batuan ini diinterpretasikan sebagai tubuh batuan beku intrusif dan diduga berperan sebagai sumber panas dari sistem panas bumi Sipoholon. Selain itu, model juga menunjukkan adanya blok batuan berdensitas rendah nilai antara 2,00 - 2,30 gr/cm3 dekat permukaan dan di sekitar mata air panas daerah penelitian. Blok batuan ini diinterpretasikan sebagai batuan yang berasosiasi dengan rekahan membentuk zona patahan yang mengontrol manifestasi permukaan daerah Sipoholon

    Studi Tentang Unit Eksperimen Momen Inersia Pada Bidang Miring Dan Unit Eksperimen Ayunan Bandul Dalam Menentukan Percepatan Gravitasi Bumi

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    Penelitian ini merupakan penelitian dengan membandingkan dua unit eksperimen dalam menentukan percepatan gravitasi bumi yaitu unit eksperimen momen inersia pada bidang miring dan unit eksperimen ayunan bandul. Penelitian ini dilakukan di laboratorium MIPA Universitas Cokroaminoto Palopo. Penelitian ini bertujuan untuk membandingkan tingkat ketelitian dan tingkat valliditas alat dari kedua eksperimen tersebut. Hasil analisis deskriptif dari penelitian ini diperoleh percepatan gravitasi dari unit eksperimen momen inersia pada bidang miring sebesar 970.11 cm/s2 sedangkan untuk eksperimen ayunan bandul diperoleh sebesar 971.05 cm/s2. Pada penelitian ini diperoleh bahwa tingkat ketelitian dan validitas dari kedua unit eksperimen tergolong tinggi dengan penyimpangan yang jauh di bawah harga yang diperkenankan terjadinya penyimpangan. Dari uji hipotesis diperoleh bahwa tidak terdapat perbedaan yang cukup berarti dari tingkat ketelitian dan tingkat validitas dari kedua unit eksperime

    PEMETAAN ANOMALI BOUGUER LENGKAP DAN TOPOGRAFI SERTA PENENTUAN DENSITAS BOUGUER BATUAN DAERAH PANAS BUMI PAMANCALAN

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    Penelitian ini bertujuan untuk melakukan pemetaan Anomali Bouguer Lengkap (ABL) dan topografi serta untuk menentukasn densitas Bouguer batuan daerah panas bumi Pamancalan Kabupaten Lebak, Provinsi Banten, Jawa Barat menggunakan data anomali gravitasi yang diperoleh dari PSDG Bandung. Pengolahan data diawali dengan melakukan konversi ke skala milligal, koreksi tinggi alat, koreksi pasang surut dan koreksi drift untuk memperoleh nilai gravitasi pengamatan. Selanjutnya dilakukan koreksi gravitasi normal, koreksi udara bebas, koreksi topografi dan koreksi Bouguer untuk memperoleh medan gravitasi teoritis pada posisi titik amat sehingga diperoleh anomali medan gravitasi Bouger lengkap. Dalam penentuan densitas Bouguer batuan digunakan metode Parasnis dan diperoleh nilai densitas batuan sebesar 2,613 gr/cm3. Kata Kunci: anomali Bouguer lengkap, topografi, densitas

    TINJAUAN HUKUM ISLAM TERHADAP PENUKARAN UANG BARU MENJELANG HARI RAYA IDUL FITRI

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    In 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”

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    Penelitian 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 ***** 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

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    ABSTRACT 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

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    ROLE 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

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    NUR 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
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