1,720,961 research outputs found
PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 14 PADA USAHA DAGANG HINGAR KALIDAWIR TULUNGAGUNG
Full text linkABSTRAK
Skripsi dengan judul “Penerapan Metode Pencatatan dan Penilaian
Persediaan Menurut Pernyataan Standar Akuntansi Keuangan Nomor 14 Pada
Usaha Dagang Hingar Kalidawir Tulungagung” ini ditulis oleh Muhamad Bisri
Mustofa, NIM. 17403163062, Jurusan Akuntansi Syariah, Fakultas Ekonomi dan
Bisnis Islam, Institut Agama Islam Negeri Tulungagung dengan pembimbing Sri
Dwi Estiningrum, S.E., Ak., M.M., C.A.
Usaha Dagang Hingar adalah perusahaan dagang yang bergerak dalam bidang
pengemasan dan distributor makanan ringan. Pencatatan persediaan yang dilakukan
oleh perusahaan hanya sebatas pencatatan dan pembukuan secara manual dan
sederhana. Sehingga sering terjadi perbedaan jumlah fisik persediaan barang
dagang yang terdapat digudang dengan jumlah yang tercatat dalam buku besar
persediaan barang dagang. Maka diperlukan evaluasi mengenai bagaimana
pencatatan dan penilaian persediaan yang dilakukan oleh Usaha Dagang Hingar
Kalidawir.
Penelitian ini bertujuan untuk mengetahui metode pencatatan dan penilaian
persediaan yang dilakukan oleh Usaha Dagang Hingar Kalidawir Tulungagung,
untuk menganalisis kesesuaian metode pencatatan dan penilaian persediaan dengan
Pernyataan Standar Akuntansi Keuangan Nomor14, untuk mengetahui kendala
yang dihadapi Usaha Dagang Hingar Kalidawir Tulungagung dalam menerapkan
metode pencatatan dan penilaian persediaan sesuai Pernyataan Standar Akuntansi
Keuangan Nomor 14 dan untuk mengentahui solusi yang dilakukan oleh Usaha
Dagang Hingar Kalidawir Tulungagung untuk mengatasi kendala dalam
menerapkan metode pencatatan dan penilaian persediaan sesuai Pernyataan Standar
Akuntansi Keuangan Nomor 14.
Penelitian ini menggunakan pendekatan kualitatif dan termasuk jenis
penelitian deskriptif komparatif. Pengumpulan data dilakukan dengan observasi,
wawancara dan dokumentasi. Data primer diperoleh dari hasil wawancara. Data
sekunder diperoleh dari hasil studi dokumentasi dari Usaha Dagang Hingar
Kalidawir Tulungagung. Informan dalam penelitian ini adalah pemilik Usaha
Dagang Hingar Kalidawir Tulungagung, supplier dan karyawan bagian gudang.
Hasil penelitian menunjukkan bahwa Usaha Dagang Hingar Kalidawir
Tulungagung menggunakan pencatatan secara tradisional belum terkomputerisasi
dan masih banyak kekurangan seperti kurang realibel dan efisien. Pencatatan
persediaan periodik dilakukan pada setiap.akhir bulan. Metode penilaian yang
digunakan adalah FIFO (Fist in, first out). Kendala yang di hadapi adalah
perusahaan masih belum memiliki sumber daya manusia (SDM) yang kompeten di
bidang akuntansi. Solusi yang dilakukan oleh perusahaan dengan meningkatkan
kualitas SDM dengan cara mengikuti pelatihan tentang akuntansi.
Kata Kunci: Pencatatan, Penilaian, Persediaan Barang Dagang, PSAK 14
KOMUNIKASI INTERPERSONAL SEBAGAI STRATEGI PENINGKATAN PEMANGFAATAN LAYANAN PERPUSTAKAAN DI ERA DIGITAL
Full text linkTechnological advances that are happening today have had a significant impact and progress in various sectors, especially in the field of information and communication. Communication, in its various forms, is one of the aspects affected by these developments, including interpersonal communication. A close relationship between interpersonal communication and libraries can be found. The library, as a building, serves as a place where various activities related to managing, collecting, compiling, organizing, and processing library materials are carried out. Interpersonal communication plays an important role in the context of this library. This study applies qualitative methods in data collection by approaching literature review, namely "Interpersonal Communication as a Strategy for Increasing the Utilization of Library Services in the Digital Era". These data are obtained through online observations from websites that support data collection, from books and journals available. The purpose of this study was to understand the role played by interpersonal communication in service use strategies in libraries. In the application of interpersonal communication, librarians must have the following traits and attitudes. 1. Empathy 2. Support 3. Positive attitude 4. Equality or similarity 5. Openness. Interpersonal communication is used as a form of communication in this context. Interpersonal communication includes the interaction between communicators and communicants, either directly or through media or intermediaries. This type of communication is considered very effective in approaching, changing opinions, and human behavior as a strategy to increase the utilization of library services in the digital age
Intelektual Muslim Abad XX: Peran dalam Pembaharuan Pendidikan Islam di Indonesia
Full text linkThis study aims to determine the role of Muslim intellectuals in the 20th century in reforming Islamic education in Indonesia. The figures that the author examines are Hasyim Asy'ari and Ahmad Dahlan a scholar who founded a large Islamic organization. The progress of Islamic education in Indonesia allegedly coincided with the establishment of large organizations, namely Nahdlatul Ulama (NU) and Muhammadiyah. The research method used in writing is descriptive qualitative research by analyzing relevant written data through heuristic methods. In this study, it was found that at the beginning of the 20th century, Indonesian society was a society that was still underdeveloped in terms of knowledge so Dutch influence dominated, the ulema or kiyai made efforts to awaken and educate the Indonesian nation from scientific backwardness to fight against the colonialists. Hasyim Asy'ari and Ahmad Dahlan played an important role in overhauling the Islamic education system in Indonesia. If Hasyim Asy'ari emphasized the ethics and spirituality of Muslims, Ahmad Dahlan made improvements in terms of method and curriculum. The role of the two kiyai has brought major changes to this day. The establishment of Islamic boarding schools, madrasa, and the function of mosques as universities cannot be separated from the role of the two
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
- …
