494 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
Hubungan Berpikir Positif dengan Kecemasan Akademik Dimasa Pandemi Covid -19 pada Mahasiswa Universitas Sumatera Utara
No full textBerpikir positif adalah kemampuan seseorang dalam memandang sesuatu dari segi positifnya baik diri sendiri, oranglain, maupun keadaan lingkungannya. Penelitianini bertujuan untuk melihat hubungan antara berpikir positif dengan kecemasan akademik pada mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan korelasi Product Moment. Pengambilan data dilakukan dengan penyebaran skala berpikir positif dan skala kecemasan akademik dalam skala likert yang diberikan pada mahasiswa Universitas Sumatera Utara.
Hipotesis dalam penelitian ini adalah terdapat hubungan negatif antara berpikir positif dengan kecemasan akademik dimasa pandemi covid-19 pada mahasiswa Universitas Sumatera Utara. Semakin mahasiswa berpikir positif tentang keadaan dimasa pandemi covid-19 maka akan semakin rendah kecemasan akademiknya begitu pula sebaliknya semakin negatif pikiran mahasiswa tentang pandemi covid-19 maka akan semakin tinggi kecemasannya.
Subjek pada penelitian ini adalah mahasiswa S1 yang aktif dan sedang melakukan kuliah online di Universitas Sumatera Utara dengan partisipan (N=344). Metode analisis data yang digunakan dalam penelitian ini adalah korelasi product moment. Hasil analisis data menunjukkan nilai r=-0,606 (Sig=0.000, p<0.05) yang artinya terdapat hubungan negatif antara berpikir positif dengan kecemasan akademik dimasa pandemicovid-19 pada mahasiswa Universitas Sumatera Utara. Sehingga hipotesis penelitian diterima.This study aims to determine the relationship between Positive Thinking and academic anxiety during the COVID-19 pandemic in North Sumatra University students.The hypothesis in this study is that there is a negative relationship between positive thinking and academic anxiety during the COVID-19 pandemic in North Sumatra University students. The more students think positive lt about the situation during the COVID-19 pandemic, the lower their academic anxiety will be, and viceversa, the more negative student think about he COVID-19 pandemic, the high er their anxiety will be.
The subjects in this study were active undergraduate students who were conducting online lecturesat the University of North Sumatra with participants (N=344). The data analysis method used in this research is product moment correlation.The resultsof data analysis show ed the value ofr=-0.606 (Sig=0.000, p<0.05) which means that there is a negative relationship between positive thinking and academic anxiety during the COVID-19 pandemic in North Sumatra University students. So that there search hypothesis is accepted.128 HalamanSkripsi Sarjan
ILMU KESEHATAN MASYARAKAT
No full textILMU KESEHATAN MASYARAKAT
Ita Susanti
Tonasih
Zakiyah
Hernita
Nurromsyah Nasution
Siti Damayanti
Fitri Apriani
Cut Linar
Khusnul Khotimah
Idawati
Meutia Chaizuran
Susi Andriani
ISBN: 978-623-09-6746-7
Tebal: x + 183 hlm., 21 x 14 cm
November 2023
Editor: Idawati
Penata Letak: Fiana Astika
Penata Sampul: Alwi Viandika
Penerbit:
PT. ADIKARYA PRATAMA GLOBALINDO
Dusun Tegalsari RT 001/RW 004, Desa Jumoyo, Kec. Salam
Kabupaten Magelang, Provinsi Jawa Tengah
HP/WA: 08989999951, Email: [email protected]
Website: www.adpraglobalindo.my.i
Analysis of Personal Taxpayers Compliance (Study at Low Tax Office of Binjai)
No full textThe large number of personal taxpayers registered at a tax office is inseparable from taxpayers compliance when submitting tax returns. The actions of taxpayers who register and pay taxes can be used to determine taxpayers compliance and tax revenue at the tax office itself. The greater the level of accuracy and clarity in calculating the amount of tax to be paid and submitting tax returns on time, the more compliant taxpayers are in carrying out and fulfilling their tax obligations. Based on this background, the author is interested in conducting research with the title "Analysis of Personal Taxpayers Compliance (Study at Low Tax Office of Binjai)".
This study aims to determine the level of compliance of personal taxpayers as well as the obstacles and efforts made by the Low Tax Office of Binjai in improving the compliance of personal taxpayers.
This research uses descriptive qualitative methods to analyze data by describing the data that has been collected as it is.
The results of this study can determine the factors that hinder the level of compliance of personal taxpayers and the efforts made by Low Tax Office of Binjai to improve taxpayers compliance.74 PagesKertas Karya Diplom
Pengaruh kepemilikan institusional dan Qualitas audit terhadap manajemen laba (Studi pada emiten sektor non keuangan di bursa efek Jakarta)
No full textv+20hlm.;29c
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
Policy Monitoring and Governance: The Cost-Effectiveness of Community-Based Sanitation Programs in Indonesia
No full textCommunity-based sanitation (CBS) is a sanitation service option with technical and institutional assistance for poor urban communities to develop sanitation infrastructure in urban areas and treat domestic wastewater in small-scale sanitation systems. The Indonesian government has implemented critical policy interventions and investments to upgrade sanitation access nationwide since the early 2000s. This research will answer how policy monitoring and governance affect community-based sanitation program delivery through cost-effectiveness analysis. Building upon a qualitative paradigm, this paper contributes insights into community-based sanitation program effectiveness in local government. We adopted a descriptive case study-based research project in several urban villages in Bandar Lampung, Indonesia. We performed a qualitative content analysis of data with a conventional content analysis approach
Correlation Between Sebum Level and Follicular Fluorescence in Acne Vulgaris Patients
No full textimportant factors, including follicular epidermal hyperproliferation, increased
sebum production, increased activity of C. acnes and inflammation. Increased
sebum levels can increase the production of porphyrins which appear as redorange
fluorescence on the faces of patients with acne vulgaris.
Objective: To determine the correlation between sebum levels and follicular
fluorescence in acne vulgaris patients.
Subjects and Methods: This study was an observational analytic study with cross
sectional data collection method involving 60 acne vulgaris patients based on
inclusion and exclusion criteria. Basic data were recorded including age and
gender. Sebum levels were measured using a Sebumeter® SM 815 (C & K,
Courage-Khazaka, Cologne, Germany) and follicular fluorescence was examined
using a Visiopor® PP34 camera (C & K, Courage-Khazaka, Cologne, Germany).
The correlation between sebum levels and follicular fluorescence was analyzed
using Spearman correlation. The result was significant if the p value<0.05.
Results: Acne vulgaris was more common in women (76.7%) with a mean age of
22.52 years, the youngest was 18 years old and the eldest was 36 years old. The
results of this study showed a positive correlation with moderate strength between
sebum levels and the spot counts (r = 0.495) and positive correlation with weak
strength between sebum levels and the percentage of the area covered with
follicular fluorescence spots (r = 0.349).
Conclusion: There is a correlation between sebum levels and follicular
fluorescence in acne vulgaris patients.93 PagesTesis Magiste
Correlation between Sebum Level and Follicular Fluorescence in Acne Vulgaris Patients
No full textBackground: The pathogenesis of acne vulgaris is multifactorial involving four
important factors, including follicular epidermal hyperproliferation, increased
sebum production, increased activity of C. acnes and inflammation. Increased
sebum levels can increase the production of porphyrins which appear as redorange
fluorescence on the faces of patients with acne vulgaris.
Objective: To determine the correlation between sebum levels and follicular
fluorescence in acne vulgaris patients.
Subjects and Methods: This study was an observational analytic study with cross
sectional data collection method involving 60 acne vulgaris patients based on
inclusion and exclusion criteria. Basic data were recorded including age and
gender. Sebum levels were measured using a Sebumeter® SM 815 (C & K,
Courage-Khazaka, Cologne, Germany) and follicular fluorescence was examined
using a Visiopor® PP34 camera (C & K, Courage-Khazaka, Cologne, Germany).
The correlation between sebum levels and follicular fluorescence was analyzed
using Spearman correlation. The result was significant if the p value<0.05.
Results: Acne vulgaris was more common in women (76.7%) with a mean age of
22.52 years, the youngest was 18 years old and the eldest was 36 years old. The
results of this study showed a positive correlation with moderate strength between
sebum levels and the spot counts (r = 0.495) and positive correlation with weak
strength between sebum levels and the percentage of the area covered with
follicular fluorescence spots (r = 0.349).
Conclusion: There is a correlation between sebum levels and follicular
fluorescence in acne vulgaris patients.93 PagesTesis Magiste
Community Policing to Resolve Ethnic Conflict in Indonesia : A Case Study of Lampungnese Vs. Balinese
No full textdepartmental bulletin pape
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