71 research outputs found
Analisis Perlakuan Akuntansi Pendapatan Dan Beban Serta Pelaporan Laba Rugi Pada Pabrik Gula Krebet Baru
No full textABSTRAK Safira, Nawalia. 2012. Analisis Perlakukan Akuntansi Pendapatan dan Beban Serta Pelaporan Laba Rugi pada Pabrik Gula Krebet Baru. Tugas Akhir, Jurusan Akuntansi. Program Studi Diploma III, Fakultas Ekonomi, Universitas Negeri Malang. Pembimbing: Yuli Widi Astuti, S.E., M.Si,Ak. Kata Kunci: Pendapatan Dan Beban, Perlakuan Akuntansi, Pelaporan Laba Rugi Laba seringkali digunakan sebagai ukuran kinerja suatu perusahaan. Unsur yang berkaitan dengan pengukuran kinerja adalah pendapatan dan beban. Perlakuan akuntansi untuk pendapatan dan beban yang disajikan secara akurat bagi suatu perusahaan bertujuan untuk memberikan informasi yang layak sebagai dasar pengambilan keputusan. Tujuan dari penulisan tugas akhir ini adalah untuk mengetahui perlakuan akuntansi baik pengakuan dan pencatatan, pengukuran serta pengungkapan atas pendapatan dan beban. Objek penelitian ini adalah Pabrik Gula Krebet Baru Bululawang-Malang. Metode pengambilan data adalah dengan observasi serta penelitian kepustakaan. Metode pemecahan masalah dilakukan dengan cara membandingkan kesesuaian perlakuan akuntansi pendapatan dan beban dengan PSAK No 1 tentang laporan laba Rugi serta PSAK No 23 tentang pendapatan. Hasil analisis dari observasi dan studi kepustakaan diketahui bahwa perusahaan belum tepat dalam menerapkan perlakuan pendapatan dan beban karena pada harga pokok produksi rincian unsur pembentuk harga pokok produksi tidak tercantum, serta beban usaha yang seharusnya dicatat di dalam laporan laba rugi tetapi dicatat dan menjadi pengurang pada harga pokok produksi. Perusahaan dalam memperlakukan pengakuan pendapatan dan beban belum sesuai dengan PSAK, khususnya PSAK No 23 karena perusahaan mengakui adanya tiga metode pengakuan namun dalam PSAK No 23 hanya mengakui dua metode yaitu accrual basic dan cash basic. Berdasarkan analisis perlakuan pendapatan dan beban dari hasil penelitian yang dilakukan, maka dapat diajukan beberapa saran atau masukan bagi Pabrik Gula Krebet Baru adalah hendaknya Pabrik Gula Krebet Baru tidak mencantumkan beban usaha yang seharusnya milik induk perusahaan yaitu PT. PG Rajawali ke dalam perhitungan harga pokok produksi, hal ini agar harga jual dari produk tidak tinggi karena akan berakibat pada pendapatan yang akan menurun. Jika harga jual tinggi maka perusahaan akan kehilangan konsumen dan berakibat berkurangnya penjualan produk. Perusahaan sebaiknya menggunakan dua metode pengakuan yang diakui oleh standar akuntansi yaitu accrual basic dan cash basic agar laporan keuangan perusahaan bisa akuntabel dan auditabel.
Pasión y templanza en Manuela Cambronero: las recensiones de Safira como clave interpretativa
No full textManuela Cambronero made her literary debut in Valladolid with Safira (1842), an original drama in five acts and in prose which is nowadays as forgotten as its author, despite the recognition it received in the reviews after its premiere. These contemporary testimonies reveal which dramatic devices were accepted and censured by the critics, as well as the resources which were used to achieve a harmony between exaltation and didacticism. Thus, based on the reviews and some fragments of Safira, this balance is examined in order to demonstrate Cambronero’s ability to overcome the difficulties involved in combining virtue and passion, given that, although the values of contemporary society are not plausibly portrayed, the underlying moralising tone is unchronic and applicable to a teaching directed towards the nineteenth-century middle classManuela Cambronero debutó como literata en Valladolid con Safira(1842), un drama original en cinco actos y en prosa hoy olvidado como su autora, pese al reconocimiento manifiesto en las recensiones obtenidas tras su estreno. Estos testimonios coetáneos muestran qué mecanismos dramáticos fueron aceptados y censurados por la crítica, a la vez que evidencian los recursos empleados para lograr una armonía entre la exaltación y el didactismo. Así, a partir de las reseñas y de algunos fragmentos de Safira, se examina este equilibrio con el fin de demostrar la habilidad de Cambronero para sortear las dificultades que entrañaba aunar virtud y pasión, pues, aunque no se retraten verosímilmente los valores de la sociedad contemporánea, el tono moralizante que subyace es ácrono y aplicable a una enseñanza destinada a la clase media decimonónic
Pasión y templanza en Manuela Cambronero: las recensiones de Safira como clave interpretativa
No full textManuela Cambronero made her literary debut in Valladolid with Safira (1842), an original drama in five acts and in prose which is nowadays as forgotten as its author, despite the recognition it received in the reviews after its premiere. These contemporary testimonies reveal which dramatic devices were accepted and censured by the critics, as well as the resources which were used to achieve a harmony between exaltation and didacticism. Thus, based on the reviews and some fragments of Safira, this balance is examined in order to demonstrate Cambronero’s ability to overcome the difficulties involved in combining virtue and passion, given that, although the values of contemporary society are not plausibly portrayed, the underlying moralising tone is unchronic and applicable to a teaching directed towards the nineteenth-century middle class.Manuela Cambronero debutó como literata en Valladolid con Safira (1842), un drama original en cinco actos y en prosa hoy olvidado como su autora, pese al reconocimiento manifiesto en las recensiones obtenidas tras su estreno. Estos testimonios coetáneos muestran qué mecanismos dramáticos fueron aceptados y censurados por la crítica, a la vez que evidencian los recursos empleados para lograr una armonía entre la exaltación y el didactismo. Así, a partir de las reseñas y de algunos fragmentos de Safira, se examina este equilibrio con el fin de demostrar la habilidad de Cambronero para sortear las dificultades que entrañaba aunar virtud y pasión, pues, aunque no se retraten verosímilmente los valores de la sociedad contemporánea, el tono moralizante que subyace es ácrono y aplicable a una enseñanza destinada a la clase media decimonónica
FAKTOR YANG MEMPENGARUHI PERSEPSI PEGAWAI DALAM MELAKUKAN TINDAKAN KORUPSI DENGAN MENGGUNAKAN TEORI FRAUD PENTAGON (Studi Kasus pada Kecamatan di Kota Cimahi)
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh fraud pentagon terhadap tindakan korupsi. Teknik sampling menggunakan purposive sampling dengan menggunakan teknik pengumpulan data berupa kuesioner. Populasi pada penelitian ini adalah pegawai pada kantor Kecamatan di Kota Cimahi dengan jumlah sampel sebanyak 100 orang. Teknik analisis yang digunakan menggunakan analisis jalur dengan alat bantu software Smart PLS 3,2,8. Hasil pengujian hipotesis dari lima elemen fraud pentagon menunjukan bahwa opportunity (peluang) dan rationalization (rasionalisasi) berpengaruh terhadap tindakan korupsi. Sedangkan pressure, arrogance, dan capability tidak berpengaruh terhadap tindakan korupsi.
Kata Kunci: Pressure, Opportunity, Rationalization, Arrogance, Capability, dan Korupsi
ABSTRACT
FACTORS AFFECTING PERCEPTION OF EMPLOYEES IN PERFORMING CORRUPTION USING PENTAGON'S FRAUD THEORY
(Case Study in Sub-District in Cimahi City)
Author :
Safira Azzahra
1800535
Supervisor :
Dr. Arim Nasim, SE., M.Si., Ak., CA
This study aims to determine the effect of the fraud pentagon on acts of corruption. The sampling technique used purposive sampling by using data collection techniques in the form of a questionnaire. The population in this study were employees at the sub-district office in Cimahi City with a total sample of 100 people. The analysis technique used is path analysis with Smart PLS 3,2.8 software tools. The results of hypothesis testing of the five elements of the fraud pentagon show that opportunity and rationalization have an effect on acts of corruption. Meanwhile, pressure, arrogance, and capability have no effect on acts of corruption.
Keywords : Pressure, Opportunity, Rationalization, Arrogance, Capability, and Corruptio
NASKAH KITAB ZURRAH (Suntingan Teks dan Kajian Isi Teks)
Get PDFSafira, Hijra. 2021. “Manuscript of the Zurrah: Text Editing and Study of Text Content”.
Thesis (S1) Indonesian Literature Study Program Faculty of Humanities, University of
Diponegoro Semarang. Advisor: Dr. Muh. Abdullah, MA and Drs. Moh Muzakka, M .Hum.
The Zurrah Book is a manuscript originating from the East Java region. The values in
the KZ manuscript contain the value of worship to all Muslims regarding how to believe in
Allah and the Messenger by knowing the "obligatory, muhal, and jaiz properties."
This study aims to present edits and describe the function of the text based on
pragmatic studies. The author uses two theories in the analysis, namely philological theory
and pragmatic theory. The philological theory used is: describing the text, making an outline
of the content, and transliterating the text, which is then followed by editing the text and
translating the text. While pragmatic theory is used to find out the functions or values
contained in the KZ text
The results of the philological analysis that have been obtained are in the form of
descriptions, edits, and text translations. The KZ manuscript is in the form of a translation to
make it easier for readers to understand the contents of the manuscript. While the results of
pragmatics include the function of the religion of Islam and the function of education. The
function of Islam has three articles, namely (1) belief in Allah, (2) faith in Allah's Apostle, (3)
knowing the nature of obligatory, muhal, and jaiz for Allah and the Messenger, and (4)
believing in uluhiyah and 'rububiyah. God. There are three educational functions that the
writer finds, namely (1) the teaching to be optimistic, (2) the teaching to act like a prophet,
and (3) the teaching to do good.
Keywords: Book of Zurrah, Philology, Pragmatics, Islamic Religious Values, Educational
Values
Optimal Rehabilitation of Urban Drainage Systems: Application of single-objective optimisation for the implementation of Green-Blue-Grey Infrastructures in changing climate
No full textUrban Drainage Systems (UDS) are one of the most vital yet, complex infrastructures that support people's livelihood in urban areas. However, due to their mainly underground infrastructure and complexity, the planning and management of UDS are usually associated with high investment, which stakeholders sometimes overlook. As long-lived infrastructures, UDS’s limited capability is being put under constantly increasing pressures. Amongst the pressures, the global effects of climate change on rainfall extremes is the most important. As climate change affects the rainfall extremes and the overall hourly and daily rainfall events, urban flooding issues are becoming more costly to manage. Several rehabilitation efforts have been made to address this issue with minimum cost and optimal performance in flood reduction by increasing the resiliency of UDS in order to minimise the duration and magnitude of urban flooding. Rehabilitation of UDS can be done in several ways, including implementing Green-Blue-Grey Infrastructures (G-B-G measures). The combination of G-B-G measures can increase the resiliency of the UDS to withstand higher intensity rainfall by reducing both the peak flow and enlarging the capacity of the UDS system. Therefore, this thesis aims to develop a method to find the optimal way to rehabilitate an existing UDS to reduce the risk of flooding under the climate change rainfall scenarios. The method developed coupled a hydrodynamic model, Storm Water Management Model (SWMM), and Genetic Algorithm (GA) to find the optimal solution to rehabilitate UDS. The effect of climate change was incorporated by simulating the solutions using composite design storms that represent the increase in hourly and daily rainfall extremes for 2030, 2050, and 2085. The objective function of this optimisation problem becomes the minimisation of the total cost to implement the measures for the rehabilitation of UDS, under the constraint that no flooding can happen on the system when tested against the climate change rainfall scenarios. Therefore, the decision variables of this optimisation are the size and location for each implemented measure, while the penalty cost is associated with the cost of each m3 of flooding. Based on the analysis of the case study, the most appropriate Green-Blue measures to be implemented is Rain Barrels, Infiltration Trenches, and Pervious Pavements. Meanwhile, for grey measures, it is best to consider pipe and pump replacements and increasing the CSOs’ weirs. The optimisation was done using the developed formal method and manual trial-and-error. The results of the formal optimisation have been confirmed to outperform the result from manual optimisation using the traditional trial-and-error method. The optimal solutions proved that a combination of both grey and G-B measures produced the lowest cost to reduce flooding. Although the solutions can be adapted over time from 2030 until 2085, the results show that adaptive solutions might not be needed when the solution for 2085 is better implemented from the year 2030. Overall, it can be projected that in the future, the combination of G-B-G measures can produce an economically optimal solution to be implemented in order to achieve zero floodings in the case study location.Water Managemen
Analysis of Amae's Behavior Reflected in the Characters of Mikage and Yuichi in the Novel "Kitchen" Works Yoshimoto Banana
No full textJapan has a unique culture called "Amae" which describes the behavior of a person's dependence on others for attention and affection. This concept is explored in the novel "Kitchen" by Yoshimoto Banana. The research theory used is the moral approach and sociological aspects in the novel. In this research, the author specializes in describing amae behavior as reflected in the characters Mikage and Yuichi in the novel Kitchen and describes the lives of Mikage and Yuichi with the concept of amae. The results of the research show that amae's behavior is reflected in the characters Mikage and Yuichi and explains the lives of the characters Mikage and Yuichi with the concept of amae used by the author in the novel "Kitchen" through three sub-concepts, namely kuyami (feeling regret), toriiru (attracting attention), and tanomu (relying on oneself). These concepts show that good relationships can provide motivation and survival for the characters Mikage and Yuichi. In the novel, the concept of amae is a real example of how Japanese society interacts, influences and relates to its social environment.48 pagesSkripsi Sarjan
Analisis Yuridis Terhadap Tindak Pidana Pencemaran Nama Baik (Studi Kasus)
No full textThe crime in the case of Decision Number 395/Pid.Sus/2018/PN.Bkn which occurred at the Bangkinang District Court in the case of defamation by the Defendant as the Chair of the RW to his subordinates or the Head of the RT via Facebook. Attended by the victim as the head of the RT. As a result of the defendant's actions, the victim felt that his reputation was tarnished and decided to settle the case through the applicable legal process. The defendant's actions may be subject to Article 27 paragraph (3) of the ITE Law in conjunction with Article 310 paragraph (1) of the Criminal Code. The formulation of the main problem in this study is how to apply the law to criminal acts of defamation and how do judges consider criminal acts of defamation in Decision Number.395/PID.SUS/2018/PN Bkn. The method used by the author in this study is a normative legal research method, namely library law research is a method or method used in legal research which is carried out by examining existing library materials and connecting with the decision of the Bangkinang District Court judge who decided on the case Number 395/Pid .Sus/2018/PN.Bkn. While the nature of this research is descriptive, namely the author tries to give a detailed description. Namely describing the problems that were found to be related to each other in a logical and juridical way to get a clear and detailed picture of the case of decision 395/Pid.Sus/2018/PN.Bkn. From the results of the study that the application of the judge's decision in case Number 395/Pid.Sus/2018/PN.Bkn, in accordance with the criminal acts committed by the defendant had fulfilled the elements of defamation of Article 27 paragraph (3) in conjunction with 310 paragraph (1 ) Criminal Code. The panel of judges sent a criminal verdict against the defendant by making considerations in accordance with the evidence and facts that were revealed incourt clearly and transparently seen in the evidence, so that the Panel of Judges decided criminal sanctions against the defendant, namely: 3 (three) months in prison. Judges in giving considerations should be used to create justice created by judges in their decisions based on the results of their exploration of a sense of justice in the midst of society without being shackled by the sound of the Articles of Law
FAIRNESS IN GIVING LOVE TO CHILDREN : (Interpretation of Surah Yusuf Verse 8 with Ma'na-cum-Maghza Approach)
Get PDFThe role of parents is very big influence in the process of children's education. The attitude and example of parents will be a reflection of what children see in their daily lives. One attitude that is clearly visible is how parents give love to their children. Parents should give fair affection to all their children. In Surah Yusuf there is a verse which describes that the Prophet Ya'qub was considered favoritism by his children. This assumption is because the Prophet Ya'qub seemed to love the little Prophet Yusuf and his brother, Bunyamin. In this verse the author wants to analyze why the Prophet Ya'qub seems to show favoritism. The author analyzes the data using the ma'nā-cum-maghzā approach to obtain ghayah from the verses that contain this problem. From this article it is concluded that parents should be able to treat their children fairly, because differences in treating children will have a negative influence on the child's attitude and personality. On the other hand, adult children should not demand that their parents always act the way they want
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