437 research outputs found
Analisis Penerapan Akuntansi Pada PT. Fitri Indah Gemilang
Get PDFBased 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
TINJAUAN HUKUM ISLAM TERHADAP PENUKARAN UANG BARU MENJELANG HARI RAYA IDUL FITRI
Get PDFIn 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
PENGARUH AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) (Studi Kasus pada PT Pos Indonesia (Persero) Kota Bandung)
No full textTujuan dari penelitian adalah untuk mengetahui pelaksanaan audit internal, bagaimana penerapan Good Corporate Governanc, dan seberapa besar pengaruh audit internal terhadap penerapan Good Corporate Governance pada PT Pos Indonesia (Persero).
Metode penelitian yang digunakan adalah metode penelitian deskriptif explanatory , dengan Populasi yang diteliti adalah auditor internal yang ada di PT Pos Indonesia dan ada 30 orang yang di jadikan responden
Hasil penelitian yang diperoleh bahwa audit internal pada PT Pos Indonesia (Persero) bisa sudah baik Penerapan Good Corporate Governance di PT Pos Indonesia Indonesia (Persero) dapat dikatakan memadai, karena audit internal memiliki hubungan yang sangat kuat dengan penerapan Good corpororate governance. Hal ini mengindikasikan bahwa audit internal yang baik dapat mempengaruhi penerapan Good corpororate governance .
Kesimpulan yang diperoleh Good corpororate governance sudah berjalan dengan baik. Penerapan Good Corporate Governance di PT Pos Indonesia Indonesia (Persero) Bandung sudah memadai, walaupun ada beberapa hal yang perlu ditingkatkan lagi. Audit internal berpengaruh signifikan terhadap Penerapan Good Corporate Governance di PT Pos Indonesia Indonesia (Persero) Bandung
HUBUNGAN LAMA HEMODIALISIS DENGAN DERAJAT PRURITUS UREMIK PADA PASIEN PENYAKIT GINJAL KRONIK STADIUM 5 DI RSUDZA BANDA ACEH
No full textPenyakit ginjal kronik (PGK) stadium 5 adalah kerusakan ginjal akibat destruksi struktur ginjal dan mengakibatkan terganggunya fungsi ginjal secara terus-menerus sehingga pasien mengalami penumpukan metabolisme dalam tubuh, salah satunya ureum. Kadar ureum tinggi dapat menyebabkan gatal pada kulit yang disebut pruritus uremik. Salah satu terapi yang paling sering dilakukan pasien PGK stadium 5 adalah hemodialisis (HD). Terapi HD diharapkan dapat mengekresikan ureum sehingga pruritus uremik yang dirasakan pasien dapat membaik, tetapi setelah menjalani HD gejala pruritus uremik tidak berkurang pada beberapa pasien karena pada saat HD hanya sebagian toksin uremik yang dapat dieksresikan. Penelitian ini bertujuan untuk mengetahui hubungan lama hemodialisis dengan derajat pruritus pada penderita penyakit ginjal kronik stadium 5 di RSUD dr. Zainoel Abidin Banda Aceh. Metode penelitian yang digunakan adalah analitik observasional dan pendekatan Cross Sectional dengan teknik total sampling. Penilaian lama HD dilakukan dengan melihat data registrasi dan derajat pruritus uremik menggunakan kuisoner Pruritus Grading System. Dari 56 responden didapatkan derajat pruritus yang paling banyak adalah derajat ringan (66,1%), derajat sedang 28,6% dan derajat berat 5,3%. Lama dialisis yang dijalani antara 3 bulan - 11,6 tahun. Analisis statistik dengan uji Mann-Whitney menunjukkan tidak terdapat hubungan lama hemodialisis dengan derajat pruritus uremik pada penderita penyakit ginjal kronik stadium 5 di RSUD dr. Zainoel Abidin Banda Aceh (p-value=0,392)
ANALISIS STRUKTUR PENGENDALIAN INTERN PADA PDAM TIRTA MUSI UNIT PELAYANAN KALIDONI PALEMBANG
Get PDFAnalysis of The Internal Control Structure in PDAM TirtaMusi Unit PelayananKalidoni Palembang
FitriMareta Sari, 2014 (xv + 52 pages)
[email protected]
The purpose of this final report is to analyze the elements of internal control that applied to the PDAM TirtaMusi Unit PelayananKalidoni Palembang. The population in this study were employees and managers of PDAM TirtaMusi Unit PelayananKalidoni Palembang. Data obtained through questionnaires. Furthermore, the result data of questionnaires measured using the SPSS program (Statistical Product and Solution Service) version 20.0 and using descriptive statistical methods to measure the validity, reliability and the average frequency of respondents for the answers that have been given. The results of this study indicate that the elements of internal control, risk assessment, control activities, information and communication and monitoring of PDAM TirtaMusi Unit PelayananKalidoni Palembang be very adequate criteria with a percentage of “Yes” by 81,9%. This because there is no duplication of work, good authorization activities, implement control activities quite well, as well as good supervision of employees and company assets, so its can minimize the level of fraud that can harm integration. Its just that they need to be increased again on the element of control activities.
Keywords : Internal Control Structure
PENGARUH MODEL PEMBELAJARAN CONCEPT ATTAINMENT BERBANTU KARTU BERGAMBAR TERHADAP HASIL BELAJAR KOGNITIF DAN AFEKTIF PESERTA DIDIK KELAS X PADA MATERI KEANEKARAGAMAN HAYATI DI SMA PERINTIS 1 BANDAR LAMPUNG
Get PDFDOMESTICATION AND FOREIGNIZATION IN BILINGUAL CHILDREN BOOK WATIEK IDEO’S AND FITRI KURNIAWAN’S “DONGENG CINTA BUDAYA”
Get PDFPenelitian 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
Get PDFABSTRACT
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
Analysis of Factors Affecting Low Coverage of Exclusive Breast Feeding
Get PDFFood is a major factor supporting growth and development for every living creature. The quantity and composition of the food consumed is tailored to the needs of each individual. Babies have different food compositions. According to WHO the best food for babies is given breast milk as soon as the baby is born until the first 6 months and continued until the age of 2 years. This condition can not be achieved if coverage of ASI in each region is still less. One of the areas whose exclusive coverage is still low is Magelang City. Data from the health profile of the Magelang City Health Office in 2008 mentioned that in Magelang city there was a percentage of infants who got an exclusive ation of 0.32 percent. Looking at the phenomenon, researchers are interested to know the factors causing the low coverage of exclusive breastfeeding in the city of Magelang. This research is located in the working area of North Magelang Health Center. The model of this research is by observational analytic with cross sectional study design design with quantitative approach. Selection of sample by purposive sampling method with 30 sample people. This study uses questionnaires that we will share to samples that have children maximum 2 years old. The questionnaire contains questions about breastfeeding. From the results of the questionnaire will then be analyzed to determine the factors causing the low coverage of exclusive breastfeeding in the city of Magelang. The results of this study indicate there are several factors that affect the exclusive ation: among others: maternal age, level of education and mother's work. It is expected that the results of this study could be as input for the relevant agencies in this case is the Health Department to make appropriate policies to increase exclusive ASI coverage
Analisis Faktor yang Mempengaruhi Rendahnya Cakupan Asi Eksklusif
Get PDFMakanan adalah faktor utama pendukung pertumbuhan dan perkembangan bagi setiap mahkluk hidup.Jumlah dan komposisi dari makanan yang dikonsumsi disesuaikan dengan kebutuhan dari masingmasing individu.Bayi mempunyai kompoosisi makanan yang berbeda. Menurut WHO makanan tebaik untuk bayi adalah diberikan ASI segera setelah bayi lahir sampai dengan 6 bulan pertama dan dilanjutkan sampai usia 2 tahun. Kondisi ini tidak dapat dicapai apabila cakupan ASI di masing-masing daerah masih kurang.Salah satu daerah yang cakupanASI eksklusifnya masih rendah adalah Kota Magelang. Data dari profil kesehatan Dinas Kesehatan Kota Magelang tahun 2008 menyebutkan bahwa di kota Magelang terjadi prosentasi bayi yang mendapatkan asi eksklusif yaitu 0,32 persen. Melihat fenomena tersebut peneliti tertarik untuk mengetahui faktor-faktor penyebab rendahnya cakupan ASI eksklusif di Kota Magelang. Peneltian ini akan menggunakan kuestioner yang akan kami bagikan kepada sampel yang mempunyai anak maksimal berusia 2 tahun. Kuesioner berisi pertanyaan tentang pemberian ASI. Dari hasil kuesioner kemudian akan dilakukan analisa untuk mengetahui faktor-faktor penyebab rendahnya cakupan ASI eksklusif di Kota Magelang. Hasil penelitian ini menujukan ada beberapa factor yang mempengaruhi pemberian asi eksklusif antara lain: umur ibu, tingkat pendidikan bud an pekerjaan ibu. Diharapkan hasil penelitian ini bisa sebagai masukan untuk instansi terkait dalam hal ini adalah Dinas Kesehatan untuk membuat kebijakan yang tepat guna meningkatkan cakupan ASI eksklusif
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