27 research outputs found

    Analisis Penerapan Akuntansi Piutang Usaha Pada PT. Comtech Metalindo Terpadu Di Pekanbaru

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    The purpose of this study is to determine the suitability of the Application of Accounting for Receivables at PT. Comtech Metalindo Integrated with Accounting Principles that are Acceptably General. The data collection technique in this study is interviews and documentation with data analysis using descriptive methods. PT. Comtech Metalindo Terpadu is PT Comtech Metalindo Terpadu is a private company that operates in producing and selling tile to other projects and companies. The company conducts sales transactions in cash and credit, credit sales will generate accounts receivable for the company. In 2016 the trade receivables of PT. Comtech Metalindo Terpadu for Rp. 2,123,206,994, -. The value of the receivables listed in the balance sheet does not reflect the true value of the condition of the company, because the company does not take into account the allowance for uncollectible accounts. Based on research conducted by the author, that the Application of Accounting for Receivables at PT. Comtech Metalindo Terpadu is not yet in accordance with the Generally Accepted Accounting Principles. For this reason, the author recommends that the company make allowance for uncollectible accounts in order for trade receivables to be presented in accordance with Generally Accepted Accounting Principles

    Penerapan Strategi Promosi Pada Pt Wahana Sun Solo Nissan-Datsun

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    ABSTRACT Promotion Strategy Application In PT Wahana Sun Solo Indomobil Nissan-Datsun Febria Eka Radianingrum NIM: F3213022 Promotion communication activity from product owner or right owner sells on a product that attributed to general public, for the purpose of and aim to introduce or tell product. Product brand or company, to flatter or influence general public so that want to buy with use product, and to remind to public about product, product brand companies. This watchfulness is done as a mean to detect about promotion strategy applications that do in PT Wahana Sun Solo Indomobil Nissan-Datsun during 1,5 month. This observed is deskriptif, as to data collecting technique with do interview, observation, and book study. This watchfulness result shows that PT Wahana Sun Solo Indomobil Nissan-Datsun during the time apply promotion mix in do the product marketing activity, promotional mix that applied by PT Wahana Sun Solo Indomobil Nissan-Datsun that is: promotion strategy pass news paper, banner and brosur, electronic media (television), media online, media outside room. Sales promotion that done by PT Wahana Sun Solo Indomobil Nissan-Datsun that is with give special discount and hold showroom event. Activity personal selling done by sales that have a duty to serve consumer wells, public relation that done PT Wahana Sun Solo Indomobil Nissan-Datsun that is braid good connection with customers and society that present around company. Direct marketing activity that is with markets product passes internet and telephone. Based on watchfulness that done, so author can analize that promotion strategy applications in PT Wahana Sun Solo Indomobil Nissan-Datsun belong to good, where company to use many promotions to maximize sale. Keywords: Promotional Mix, Advertising, Sales Promotion, Personal selling, Public Relation, Direct Marketing

    Faktor Yang Mempengaruhi Produksi Gilingan Padi Di Kecamatan Lima Kaum Kabupaten Tanah Datar

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    The purpose of this study was to examine the effect of raw materials, fuel and labor on the production of rice mills in Lima Kaum District, Tanah Datar Regency. This research is a field research with a quantitative approach. The data source that the writer uses is the primary data source by using a questionnaire distribution technique. The data analysis technique that the author uses is the validity test, reliability test, classical assumption test, multiple linear regression method and hypothesis testing. The results of this study indicate that the raw materials partially have a positive and significant effect on the production of rice mills, with a significant value of 0.000 <0.05. Fuel partially has a positive and significant effect on the production of rice mills, with a significant value of 0.000 <0.05. Labor partially has a positive and significant influence on the production of rice mills, with a significant value of 0.000 <0.05. Raw materials, fuel and labor simultaneously have a significant effect on the production of rice mills, with a significant value of 0.000 < 0.05

    Kelaiklautan Kapal Penumpang Dalam Penyelenggaraan Transportasi Laut Di Indonesia Berdasarkan Undang-Undang Nomor 17 Tahun 2008 Tentang Pelayaran (Studi Kasus Pada Administrator Pelabuhan Kelas I Dumai Dan Kelas IV Bengkalis)

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    Transportation plays an important role in life, because with transportation humans can carry out activities easily and can move around quickly. Passenger ship is a means of sea transportation. As a means of sea transportation, passenger ships that sail or operate must be declared seaworthy and their safety guaranteed. The suitability of a passenger ship must be proven by the existence of a ship's seaworthiness certificate issued by the Port Administrator's Office. The problems in this study related to the implementation of the seaworthiness of passenger ships at the Port Administrator's Office are what are the requirements that must be met and the roles and responsibilities of port administrators in providing certificates of seaworthiness for passenger ships in Indonesia? In this study, the author uses a sociological (empirical) legal research type, which is a field research, namely research whose main data is based on primary data or basic data. The author also conducted a documentation study by studying library materials related to this research. After all the data is collected, then it is analyzed qualitatively, namely by grouping the data according to the aspects studied so that conclusions are obtained according to the research problem. Based on the results of the study, it can be stated that 1) The requirements that must be met regarding seaworthiness by passenger ships in Indonesia are that in order to be declared a seaworthy passenger ship, the passenger ship must be in good condition meaning the ship must have been inspected and received certificates, including ship safety certificates, certificates of prevention of pollution from ships, certificates of manning of ships, certificates of ship loading and unloading lines, certificates of welfare of crew and health of passengers, legal status of ships or annual passes, certificates of safety management and prevention of pollution from ships and certificates of ship security management. 2) The role and responsibility of the Port Administrator in providing seaworthiness certificates for passenger ships in Indonesia is that the ship's seaworthiness sector plays its main role, namely carrying out inspections both relating to all documents and regarding the body or condition of the ship, ship's engine, all equipment and all materials. passenger ship material as a whole. If in carrying out the inspection there is a passenger ship whose document and condition of the ship do not meet the procedures for fulfilling the ship's seaworthiness, then the head of the ship's seaworthiness will not give and issue a ship's seaworthiness certificate. a passenger ship that has received a certificate and is declared seaworthy is fully the responsibility of the captain or ship leader, because the duties and responsibilities of the Port Administrator for passenger ships are only when the passenger ship is in port until the passenger ship leaves the port

    Pelaksanaan Perjanjian Sewa Menyewa Rumah Toko (Ruko) Secara Lisan Ditinjau Dari Hukum Perdata (studi : Jalan Melati Kelurahan Simpang Baru Kota Pekanbaru)

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    Building a shophouse to rent out to commercial entrepreneurs is an increasingly popular investment and business opportunity for people who own land or houses in strategic locations. Situations like this require a rental agreement to be drawn up. Because renting a shophouse can benefit both the shophouse owner and the tenant, a shophouse rental agreement is often entered into by the parties. After the parties entering into the agreement, namely the tenant and the shop owner, reach an agreement, the shop rental agreement comes into effect. The practice of rental agreements that occur on Jalan Melati, Simpang Baru Village, based on the results of a survey conducted by the author on shop owners and shop tenants by conducting interviews, generally uses verbal agreements, causing many problems for both parties, lack of public understanding and lack of knowledge of the rules. Current law is one of the factors. The problems in this research are (1) How to implement verbal shophouse rental agreements on Jalan Melati, Simpang Baru Village, Pekanbaru City and (2) How to resolve defaults that occur between shophouse owners and shophouse tenants on Jalan Melati, Simpang Village New, Pekanbaru City. This research uses empirical research methods. This research was carried out directly at the place that was used as the object of the research problem using interviews and observation as data collection tools. The author's research location was Jalan Melati, Simpang Baru Village, Pekanbaru City. Based on research obtained, the implementation of the rental agreement for a shophouse on Jalan Melati, Simpang Baru Village, Pekanbaru City was carried out using an oral agreement based on the principles of kinship and trust. In practice, both of them do not meet their respective achievements, which makes the parties feel mutually disadvantaged, such as the renter being late in paying the rent and the renting party not fulfilling the agreement as agreed at the beginning, such as repairing shophouse facilities that are damaged due to external factors. such as rain, etc., as well as shophouse conditions that are uninhabitable, such as floors that have not been cast in cement, water that is not yet available, and so on. Dispute resolution regarding non-performance in the shophouse rental agreement between the tenant and the shophouse owner on Jalan Melati, Simpang Baru Village, Pekanbaru City is carried out non-litigation or dispute resolution outside of court, the method used is by negotiation and mediation. The parties who are mediators in the rental dispute for a shophouse located on Jalan Melati, Simpang Baru Village, Pekanbaru City are the Head of the RT and the Head of the local RW

    ONLINE COLLABORATIVE WRITING TO ENHANCE STUDENTS’ WRITING MOTIVATION AND WRITING ABILITY

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    Writing has always been a vital skill in English language learning. However, many students struggle with writing. Students are unable to think of what to write despite the teacher providing a topic, spend too much time thinking and use the same vocabulary repeatedly. Furthermore, students were considered to have low motivation for writing and often copied existing paragraphs. The thought of writing is difficult for them, as well as laziness to develop their own ideas. To overcome the writing problem and provide an enjoyable classroom, the author applied an online collaborative writing method through Canva Application to enhance students’ motivation, writing ability, and help the teaching and learning process. This research used the cycle of Classroom Action Research; planning, acting, observing, and reflecting. By giving them pre-test and post-test, mean scores were compared to determine any improvement with writing skills, then a close-ended questionnaire was distributed to investigate their perception to the strategy implemented. This research implied that the strategy was effective to enhance students' writing ability and motivation. The results of students’ tests were improved by 1.31 along with result of the questionnaire about their perception towards online collaborative that almost students agreed that online collaborative writing was a method to enhance their writing motivation. Students writing ability was increased in content, organization, language use, vocabulary, and mechanic aspect

    Perancangan PLTMH Kapasitas 30 kW, Desa Giritirta, Kec. Pejawaran, Banjarnegara, Jawa Tengah

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    Utilization of water as electrical energy is a form of exploitation of natural resources as a renewable energy that is free of smoke and fuel. Mrawu river, Giritirta located in the village, district Pejawaran, Banjarnegara, Central Java has the potential for the development of Micro Hydro Power Plant. In designing this Micro Hydro , rapid optimum diameter pipe ( penstock ) D = 0.42 m , 52 m length of pipe , and the pipe thickness t = 10 mm , the author uses Crossflow turbine , with a design quantity Q = 0.35 m3 / s , and Head H = 14.5 m . Obtained power generated by P = 30 kW . With these data Main dimensions planned this crossflow turbine that is, the outside diameter D1 = 0.25 m runner , the inside diameter D2 = 0.17 m , width arm turbine bo = 0.4 m , the number of blades Z = 22 blade and shaft diameter Dp = 50 mm

    Pembentukan peraturan daerah yang partisipatif

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    Community participation in the formation of participatory local regulations is an important thing in running a democracy, community participation here must be given a forum to accommodate inputs that can later be used as a strong reason for the formation of local regulations. Therefore, the community should be involved in the formation of local regula�tions in order to produce participatory properties. The research method used by the author is empirical, which is to describe the results of data obtained through interviews. The approach used is a sociological juridical approach that is to identify and conceptualize the law as a real and functional social institution in a real-life system regarding the Establishment of Partici�patory Regional Regulations. The results of this study were obtained by interviewing mem�bers of the DPRD, the malang city government, and the communities directly involved in the establishment of participatory local regulations. Community involvement is a mirror of the principle of openness in the establishment of legislation, although some of the public is still not aware of it
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