11 research outputs found
IMPLEMENTASI INTERNATIONAL ACCOUNTING STANDARDS (IAS) 41 TENTANG BIOLOGICAL ASSET PADA PT. PERKEBUNAN NUSANTARA IX (PERSERO) KEBUN GETAS
No full textIMPLEMENTASI INTERNATIONAL ACCOUNTING STANDARDS (IAS) 41 TENTANG BIOLOGICAL ASSET PADA PT. PERKEBUNAN NUSANTARA IX (PERSERO) KEBUN GETAS
Oleh:
DELVI MUTIARA DARA ANGGRAENINGTYAS
09412144022
ABSTRAK Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi Biological Asset pada PT. Perkebunan Nusantara IX (Persero) Kebun Getas berdasarkan PSAK No. 14 dan PSAK No. 16 dan mengetahui perlakuan akuntansi Biological Asset berdasarkan IAS 41. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Subjek penelitian adalah PT. Perkebunan Nusantara IX (Persero) Kebun Getas. Objek penelitian adalah jurnal, neraca serta dokumen dokumen pendukung lain yang berhubungan dengan proses pelaporan keuangan PT. Perkebunan Nusantara IX (Persero) Kebun Getas. Instrumen penelitian dengan variabel Perlakuan Akuntansi Biological Asset, indikatornya pengakuan, pengukuran, penyajian dan pengungkapan. Teknik analisis data menggunakan metode analisis deskriptif kualitatif dengan cara reduksi data, penyajian data serta penarikan kesimpulan dan verifikasi. Berdasarkan hasil analisis data dan pembahasan diketahui (1) Perlakuan Akuntansi Biological Asset pada PT. Perkebunan Nusantara IX (Persero), yaitu pengakuan Biological Asset sebagai Aset Tetap dan produk agrikutur sebagai Persediaan, pengukuran Biological Asset dan persediaan berdasarkan historical cost, penyajian Biological Asset pada Neraca di pos Aset Tidak Lancar dan Persediaan pada Neraca di pos Aset Lancar serta seluruh kegiatan operasi dan kebijakan perusahaan diungkapkan pada Catatan atas Laporan Keuangan (2) Perlakuan Akuntansi Biological Asset berdasarkan IAS 41, yaitu pengakuan Biological Asset sebagai Biological Asset itu sendiri dan produk agrikultur sebagai Persedian, pengukuran Biological Asset berdasarkankan nilai wajar setelah dikurangi dengan estimasi biaya penjualan (fair value less to cost point of sell), penyajian Biological Asset pada Neraca di pos Aset Tidak Lancar dan Persediaan pada Neraca di pos Aset Lancar serta seluruh kegiatan operasi dan kebijakan perusahaan diungkapkan pada Catatan atas Laporan Keuangan.
Kata kunci: Biological Asset, IAS 41, Perlakuan Akuntansi
PERAN KEPALA SEKOLAH DALAM MENINGKATKAN KINERJA GURU DI SMA NEGERI 1 KUWUS KECAMATAN KUWUS KABUPATEN MANGGARAI BARAT
No full textPenelitian ini bertujuan untuk menganalisis peran kepala sekolah dalam meningkatkan kinerja guru di SMAN 1 Kuwus dan faktor pendukung dan penghambat peran kepala sekolah dalam meningkatkan kinerja guru. Metode penelitian yang digunakan adalah menggunakan penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah melalui observasi, wawancara dan dokumentasi. Subjek penelitian ini adalah kepala sekolah, wakil kepala sekolah dan 6(enam) orang guru di SMAN 1 Kuwus. Analisis data yang digunakan adalah reduksi data, penyajian data, dan penarikan Kesimpulan. Hasil Penelitian ini menunjukan peran kepala sekolah dalam meningkatkan kinerja guru di SMA Negeri 1 Kuwus, yaitu kepala sekolah sebagai pemimpin berperan dalam membina, mangarahkan dan menginsipirasi guru agar bekerja secara optimal, sebagai innovator kepala sekolah memdorong guru untuk terus berinovasi dalam melaksanakan pembelajaran. meningkatkan motivasi kerja guru, meningkatkan profesional guru, menciptakan lingkungan kerja yang positif. Hasil penelitian ini juga menunjukan ada beberapa faktor pendukung dan penghambat peran kepala sekolah dalam meningkatkan kinerja guru di SMA Negeri 1 Kuwus, Faktor pendukung: lingkungan kerja yang kondusif, kepala sekolah membangun hubungan interpersonal dan komunikasi efektif, pemberian apresiasi dan penghargaan, dukungan program pengembangan professional. Faktor penghambat:, sarana dan prasarana yang kurang memadai, kurangnya dukungan dari pihak eksternal. 
Tinjauan Kriminologis Pembunuhan Berencana Yang Dilakukan Oleh Ayah Tiri Terhadap Anak Tiri Di Wilayah Hukum Polresta Pekanbaru
No full textThe criminal act of premeditated murder as regulated in the Criminal Code article 340 is "Whoever deliberately and with premeditated plans takes the life of another person, is threatened with murder with a plan (moord), with a death penalty or imprisonment for life or for a certain period of time, at the most. twenty years." The premeditated murder is intended by the legislators as a special form of murder that is aggravating, the formulation of which can be in the form of “murder which is carried out with a premeditated plan, shall be punished with premeditated murder. In this research, there are several formulations of legal problems, namely as follows. First 1. What are the factors causing the crime of premeditated murder committed by stepfathers against stepchildren at the Pekanbaru Police? In this research, the writer uses empirical sociological research (Observational Research) that is by going into the field to get some data. The data and data sources that the author uses are secondary data, while the data collection techniques that the author uses are using observation, interview and documentation techniques. While the method of drawing conclusions that the author uses in this study is the deductive method, namely drawing conclusions from things that are general to specific. From the results of the research and discussion that the authors found, they are as follows: First, the factors causing the occurrence of the crime of premeditated murder committed by the stepfather against the stepchild at the Pekanbaru Police, namely internal factors such as emotions and mental disorders, as well as external factors, namely economic pressure and low education of actors. The second is the actions and efforts to overcome law enforcers in the case of premeditated murder committed by the stepfather against his stepdaughter at the Pekanbaru Police. namely by using penal and non-penal approaches. Modification of penal and non-penal measures in criminal politics, one of which is to improve the quality of state law enforcement officers and provide strict sanctions
PENGATURAN KECEPATAN PUTARAN MOTOR DC PENGUAT SENDIRI DENGAN MENGGUNAKAN THYRISTOR
No full textDC motor speed setting amplifier itself is done with the aim that the motor rotation speed remains constant even with varying loads, because the industrial world, especially a lot of use of motors with various loads. In order to obtain maximum results rotation on the motor, it is necessary to study how motor rotation speed settings, and one of them is a thyristor to be the author discussed in this akhit report. Setting direct current motor rotation speed amplifier itself by using thyristor is done by changing the firing angle (α) of the thyristor. In this study, the firing angle (α) is 00, 150, 300, 450, 600, 750, 900, 1050, 1200, 1350, 1500, 1650, 1800. Motor saddled with a torque = 0 Nm 0.05 Nm, 0, 15 Nm 0.35 Nm. The greater the firing angle (α) thyristor will be inversely proportional to the voltage of the motor anchor (Va) and the current anchor motors (Ia) it will affect on decreasing the direct current motor rotation speed amplifier own series
Pengaruh Kunjungan Wisatawan Terhadap Pendapatan Pedagang Kaki Lima Sebelum Dan Sesudah Pandemi Covid-19 Di Wisata Andam Dewi Kota Bengkalis Kabupaten Bengkalis
No full textAndam Dewi Tourism is an artificial tour which is a recreational object where you can play and relax in the center of Bengkalis City, which is located in Bengkalis District, Bengkalis Regency, Riau Province with an area of ??1 Ha. Because of its strategic location and beautiful views of the sea, this place is always crowded with visitors and the street vendors selling are scattered in every corner. However, when the Covid-19 Pandemic entered Indonesia in 2020 it had an impact on the income of street vendors at Andam Dewi Tourism. Competition for tourist visits during the Covid-19 Pandemic will of course also have an impact on traders in Taman Andam Dewi tourism. The purpose of this study was to analyze the influence of Andam Dewi's tourist visits on the income of street vendors before and after the Covid-19 Pandemic at Andam Dewi Tourism, Bengkalis City, Bengkalis Regency. ?The source of the data in this research was obtained and collected by the author directly through the results of the responses of the street vendors at the Andam Dewi tour by distributing questionnaires and interviews submitted to 78 respondents. The form of research carried out in writing this thesis is a quantitative research method using the SPSS 25.0 (Statistical Program for Science) application and also using simple linear regression analysis. Before carrying out a simple linear regression analysis, it is necessary to test the instrument as a data measurement tool, test the classical assumptions and test the hypothesis. ?The results showed that tourist visits had a positive and significant effect on the income of traders at Andam Dewi Tourism before and after the Covid-19 Pandemic. tourist visits affected the income of traders at Andam Dewi Tourism before the Covid-19 Pandemic, this is based on a simple linear regression analysis that has been carried out if tourist visits are increased by one unit, then trader income will also increase by 79.1% and tourist visits also affect trader income in Andam Dewi Tourism after the Covid-19 Pandemic, this is based on a simple linear regression analysis that has been carried out if tourist visits are increased by one unit, the merchant's income will also increase by 81.2%
SOSIALISASI PARTISIPASI PEMILIH PEMULA PADA PILKADA TINGKAT KABUPATEN BEKASI DI DESA WIBAWAMULYA
No full textNew voters are young people who are exercising their right to vote for the first time, generally consisting of students, college students or voters aged 17-21 years. Based on observations, community participation in Wibawamulya Village towards the political process is very low. Thus, the author is interested in conducting this program, which aims to educate and provide an understanding of the importance of their involvement in the political process, as well as providing an understanding of how to make rational choices, because their participation and votes are not just rights, but also obligations that are certainly able to bring changes in the future to create a better government. This program is implemented through socialization by means of seminars or discussions, with the hope of providing understanding to beginners about the importance of voting rights and how to choose wisely. Based on the evaluation results, if seen from the previous data after the socialization of community service activities, it has succeeded in increasing the understanding and interest of novice voters to participate more in the political process, one of which is in the upcoming 2024 Pilkada process.
 
Pengelolaan Keuangan BAZNAS Kota Padang Panjang
No full textThis research aims to determine the form of financial management of BAZNAS Padang Panjang City. This research was motivated by BAZNAS Padang Panjang City obtaining a WTP Opinion from the Public Accounting Office eight times in a row starting from 2016- 2023. The type of research that the author uses is field research with a qualitative approach. The research results show that the financial management of BAZNAS Padang Panjang City refers to PERBAZNAS Number 5 of 2018 which consists of budgeting, receiving funds, storing funds, spending funds, bookkeeping and archiving, and controlling. Overall financial management is very good, with effective planning, neat recording and adequate reporting, as proven by obtaining an Unqualified Opinion (WTP) from a public accounting firm and having implemented the applicable accounting syste
Etika Guru Pendidikan Agama Kristen dan Signifikansinya Pada Pembentukan Karakter Siswa
No full textForming the character of students today is the main task of a teacher as a parent and main educator at school. Thus, the aim of writing this article is to shape the character of students based on Christian values through the ethics applied by Christian religious education teachers to students. The method used in writing this article is a descriptive qualitative method using library literature which contains sources from articles, books and website pages that support the topic of this article and can be justified academically. In the process the author reads, studies and processes the selected materials according to exact needs. The result of this article is that students can implement the correct attitudes or ethics based on real examples from a PAK teacher. So that students become individuals with correct character based on Christian values. This is of course based on the ethics and attitudes carried out by Christian religious education teachers for each student
Effect of small dose intravenous dexmedetomidine and/or local anaesthetic infiltration on haemodynamic responses to skull pin placement
No full textFixation of skull pins during craniotomy may cause acute haemodynamic changes. We evaluated, in thisrandomised double blind placebo controlled trial, the effects of small dose of dexmedetomidine (Dex) infusion in at-tenuating the haemodynamic profile during skull pin placement.Twenty-eight patients ASA I and 11undergoing elective craniotomy were studied. Anaesthesia induced with sufentaniland sodium thiopentone (STP). Cisatracurium was given to facilitate endotracheal intubation. Patients were ran-domly allocated to one of four groups (each 7 patients): dex, lidocaine, dex-lidocaine and placebo (groups I, 11,Ill,and IV respectively). Groups I and III received intravenous Dex 0.25mcg/kginfusion and local infiltration with normalsaline (NS) in group I and with 1% lidocaine in group Ill. Groups 11and IV received intravenous NS and local infiltra-tion at each pin insertion site with 1% lidocaine in group 1Iand NS in group IV. The protocol started with intravenousmedications to the assigned groups followed (after 8 min) with local infiltration of the scalp. Two minutes later (10min after intravenous medication), scalp pinning was performed. Variables recorded were heart rate (HR), systolicblood pressure (SBP) and mean blood pressure (MBP) at different times. After opening the dura, brain status wasassessed by the surgeon. Repeated measures of variance of HR, SBP, and MBP showed statistically significantinteraction between group assignment and assigned time for groups I and Ill. In conclusion, our results showed thatuse of small doses of dex has resulted in obtunding the haemodynamic response to skull pin placementCorresponding Author:
Dr. Abdelazeem A El Dawlatly
Associate Professor, Department of Anaesthesia
College of Medicine, King Saud University
Riyadh, Saudi Arabia
Email: [email protected]
The Potential of Tanjung Sawit Village as the Best Village in Riau Province
No full textPurpose: This program in Tanjung Sawit Village aims to enhance village potential and empower the community through academic involvement and technological support. It utilizes information technology for effective promotion.
Method: By employing participatory research methods involving academics and locals, data is gathered through surveys, interviews, and observations and then analyzed for insights.
Practical Applications: The program yields tangible results, including a village profile, online promotion tools, and improved governance. It fosters community skills and empowerment, exemplified by the formation of oil palm farming groups.
Conclusion: The collaborative effort demonstrates the value of academia-community partnerships in rural development. Leveraging technology and community engagement can address local challenges and promote inclusive growth, serving as a model for broader development strategies
