15 research outputs found
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABANSEBAGAI ALAT PENILAIAN KINERJA PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA CUKAI MALANG
ABSTRAK Prabawa, Ridwan. 2015. Analisis Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Penilaian Kinerja Pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Cukai Malang.TugasAkhir, JurusanAkuntansiFakultasEkonomiUniversitasNegeri Malang. Pembimbing:Diana Tien Irafahmi S.pd., M. Ed. Kata Kunci:Akuntansi Pertanggungjawaban, Penilaian Kinerja. Akuntansipertanggungjawabanmerupakansuatusistem yang disusunsedemikianrupadenganmenyesuaikansifatdankegiatanperusahaandengantujuan agar masing–masing unit yang bekerjadapatmempertanggungjawabkanhasilkegiatan unit yang berada di bawahpengawasannya. Dengansistemini, unit-unit yangadadalamorganisasi di bagimenjadipusat-pusatpertanggungjawaban, dankeseluruhanpusatpertanggungjawabanmembentukjenjanghirarkidalamorganisasi. PenelitianlapanganinidilakukanUntukmengetahuipenerapanakuntansipertanggungjawaban Kantor PengawasandanPelayanan Bea danCukaiTipeMadyaCukai Malang. Sertamengetahuifungsilaporanakuntansipertanggungjawabanuntukpenilaiankinerja Kantor PengawasandanPelayanan Bea danCukaiTipeMadyaCukai Malang denganmenggunakan 3E (Efisiensi, Efektivitas, danEkonomis). Analisis yang digunakan adalah prosedur kuantitatif, dimana analisis yang dilakukan atas dasar Laporan Pertanggungjawaban yang dibuat oleh Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Cukai Malang. Tolak ukur yang digunakan untuk menentukan baik atau tidaknya berdasarkan teori akuntansi pertanggungjawaban dan pemikiran yang logis. Kesimpulandaripenelitianiniadalahpenerapan akuntansi pertanggungjawaban pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Cukai Malang berdasarkan teori yang saya kemukakan belum sempurna. Pada bagian pengklasifikasian biaya dengan menggunakan kode rekening Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipr Madya Cukai Malang belum menerapkan pengklasifikasian biaya menurut pusat-pusat pertanggungjawaban, tetapi menurut kebijakan kantor yang telah disetujui oleh kepala kantor. Selanjutnya penilaian kinerja menggunakan Laporan Pertanggungjawaban dan Neraca Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipr Madya Cukai Malang menghasilkan hasil yang baik. Agar penerapan akuntansi pertanggungjawabanmenjadisempurnamakapenulismemberikan saran berdasarkanteori yang telahdipelajari. Padabagian pengklasifikasian biayadengankoderekeningsebaiknyamenggunakanpengklasifikasianberdasarkanpusatpertanggungjawaban. Denganbegitupihakmanajemenakancepatmengetahuidandapatcepatmengambilkeputusanjikaterdapatkesalahanataupenyimpangan yang terjadi. Selainitu, penerapanakuntansipertanggungjawabanjugabisaberjalandengansempurna
Financial Coping in Facing Household Financial Crisis during Covid -19 Pandemic (Case Study on Employees of PT. Sun Star Motor Banyumanik)
The automotive industry plays a significant role in the Indonesian economy. However, the automotive industry is one of the manufacturing sectors most affected by the Covid-19 pandemic. PT. Sun Star Motor Banyumanik also experienced a drastic decline in sales of up to 60% in May 2020. As a result, the company terminated 20 employees, and a reduction of 25% of the total monthly salary was also applied to employees who were still employed maintained. This paper aims to analyze the financial coping strategies carried out by employees in dealing with the domestic financial crisis during the COVID-19 pandemic. In this paper, the author uses a constructive qualitative approach through observation, in-depth interviews, and document studies to elaborate on the financial coping strategies of PT. Sun Star Motor Banyumanik in the face of the COVID-19 pandemic. The data collected were analyzed by thematic analysis through grouping based on themes which were then synthesized. The results of our research show that the employees studied were able to survive by carrying out financial copings are income diversification with running a side business, saving expenses, and delaying credit payments. Employees still need long-term innovations to be able to anticipate changes due to the pandemi
Analisis Makna Kata Bahasa Jawa Pada Judul Artikel Koran Solopos Edisi November 2013-Februari 2014
Penelitian ini bertujuan untuk mendeskripsikan: (1) makna kata bahasa Jawa pada judul artikel Koran Solopos, (2) fungsi penggunaan dan kelas kata bahasa Jawa pada judul artikel Koran Solopos. Metode penelitian dalam skripsi ini menggunakan metode kualitatif dengan jenis penelitian deskriptif kualitatif. Objek penelitian dalam skripsi ini berupa makna kata bahasa Jawa pada judul artikel Koran Solopos. Pengumpulan data dalam penelitian ini menggunakan teknik simak dan catat. Teknik validasi data dalam penelitian ini menggunakan teknik trianggulasi data.
Metode yang digunakan untuk menganalisis data yaitu metode agih dengan menggunakan teknik dasar bagi unsur langsung. Teknik lanjutan menggunakan tenik ubah wujud.
Hasil analisis data dapat disimpulkan bahwa makna kata bahasa Jawa yang terdapat dalam 40 data pada prinsipnya kelas kata dibagi menjadi 12 yaitu verba, adjektiva, nomina, pronomina, numeralia, adverbia, interogativa, demonstrativa, artikula, preposisi, konjungsi, fatis.Sesuai data yang dianalisis makna kata bahasa Jawa pada judul artikel Koran Solopos yang ditemukan yaitu kelas kata frasa nomina, nomina, verba, dan adjektiva. Karakteristik nomina yaitu segala kata yang mengandung morfem terikat (= imbuhan): ke-an, pe-, -an, ke-,dicalonkan sebagai kata benda dan segala macam kata yang dapat diterangkan atau diperluas dengan yang + kata sifat. Karakteristik verba yaitu segala kata
yang mengandung imbuhan: me-, ber-, -kan, di-, i, dan segala macam kata yang dapat diperluas dengan kelompok kata dengan + kata sifat. Karakteristik adjektiva yaitu segala kata yang dapat mengambil bentuk se + reduplikasi + nya, serta dapat diperluas dengan: paling, lebih, sekali. Dari ke tiga kelas kata yang ditemukan dalam judul artikel Koran Solopos yang paling sering di temukan yaitu kelas kata verba. Kelas kata verba merupakan wujud kata kerja yang terdapat pada judul artikel Koran Solopos
AUGMENTED REALITY (AR) DAN USER EXPERIENCE (UX) DALAM PENDEKATAN DESAIN ARSITEKTUR RUMAH TINGGAL : SEBUAH PERSPEKTIF TEORITIS
Teknologi Augmented Reality (AR) telah berkembang menjadi alat inovatif dalam desain arsitektur, khususnya rumah tinggal. Dengan mengintegrasikan prinsip User Experience (UX), penelitian ini mengeksplorasi potensi AR untuk meningkatkan proses desain yang personal, adaptif, dan praktis. Pendekatan ini memungkinkan penghuni berinteraksi dengan model digital rumah secara real-time, memberikan visualisasi yang lebih mendalam, dan mengakomodasi kebutuhan unik pengguna. Artikel ini mengadopsi metode telaah pustaka untuk menganalisis peran AR, prinsip UX, serta tantangan dalam mengintegrasikan keduanya. Hasil penelitian menunjukkan bahwa sinergi AR dan UX dapat meningkatkan efisiensi desain, memfasilitasi kolaborasi antara pengguna dan desainer, serta menghasilkan pengalaman pengguna yang lebih baik. Namun, tantangan teknis, biaya, dan literasi teknologi masih menjadi hambatan dalam penerapannya. Sebagian besar penelitian sebelumnya cenderung fokus pada penerapan AR dalam desain interior atau elemen spesifik seperti furnitur (visualisasi furnitur, hotel digital, dll.) tanpa memperhatikan aspek UX secara komprehensif. Penelitian ini memberikan kontribusi teoretis dan praktis dalam mendukung adopsi teknologi AR-UX di sektor arsitektur, dengan harapan dapat merevolusi desain rumah tinggal di masa depan
PERAMALAN PENJUALAN MAKANAN CEPAT SAJI MENGGUNAKAN METODE AUTOREGRESSIVE INTEGRATED MOVING AVERAGE WITH EXTERNAL FACTORS (ARIMAX)
Jika membutuhkan abstrak atau isi jurnal silahkan menghubungi Author melalui email [email protected], [email protected]
Analisis Afiksasi Pada Teks Terjemahan Al Quran Surat An Naba Dan An Naziat
The author examines affixations in the translation of the 78th chapter of the Al-Quran, Surah An Naba and Surah An Naziat, because no previous research has discussed this matter. The Al-Quran letters An-Naba and An-Naziat are interesting because they are included in the Makiyyah letters, which in these letters have the meaning of believing in Allah, believing in the Messenger, and believing in the existence of the Day of Judgment or the Day of Resurrection. Al-Quran letters An-Naba and An-Naziat can be studied by researchers. Because the letter contains morphological processes, one of which is affixation. The affixation process can be studied by researchers so that this research describes the affixation process on the translation text of the Al-Quran Surah An-Naba and An-Naziat. The purpose of this article is to describe the form of affixation in the translation text of the Quran, Surah An-Naba and An-Naziat. To describe the form of affixation process in the translated text of Surah An-Naba and An-Naziat. This article has theoretical benefits and practical benefits which are explained as follows. Theoretically, as a reference for teaching materials in Indonesian language learning and as a follow-up reference regarding affixation analysis in the translated texts of Surah An Naba and An Naziat for Indonesian language teaching materials. Practically, this article is useful a. For teachers, this research can be useful as teaching material for learning Indonesian. b. For students, they can gain new knowledge outside of learning to learn. c. For the author, this research is useful in knowing the affixations in the translation of Surah An Naba and An Naziat. After conducting research that has been carried out by the author, there are affixations in the translation text of the Quran, Surah An Naba and An Naziat, the author concludes several things, as follows: 1. The translated text contains four types of affixations, namely prefixes, suffixes, confixes and cluffs. 2. The total number of affixations contained in the translated text is 111, while 21 of them include clofixes. 3. The morphological process of affixation, namely adding prefixes (meN-, ber-, ke-, ter-, di-, peN-, pe-, per-, se-), suffixes (-kan, -an, -i, -nya), confixes (pen-an, per-an, ber-an, ke-an, senya), and clofixes (me-kan and me-i). 4. Apart from being used as a reference in differentiating between good and bad behavior, this translated text can be used as learning material for students at the high school level in order to fulfill related learning outcomes, by paying attention to correct linguistic rules
Paradox in Cosmos : Proceeding The 3rd Bandung Creative Movement (BCM) 2016
Old cultures used monosingular principle as a harmony opposition. This monosingular or paradoxical principle is what attracts Author to process forms with harmony or arrangement inspired by nature’s forms, using aforementioned monosingular pattern as the approach used in this work. In ancient people or traditional society’s mind, all forms existing in this world come from “oppositional pair”. These forms are divided into macro cosmos and micro cosmos realms. Cosmology is a discipline studying macro cosmos and micro cosmos that helps in understanding human-nature relation as a whole spectrum of human-nature attachment.
Paying special attention to speculative and imaginative cosmology, we attempt to create a new pattern to bring back art and spirituality into modern science field. Today’s technological development we have allows us to spot patterns in nature and universe. Modern science and technology that used to be considered diminishing religious nature’s mystery now once again heading back to spirituality. Forms made using symbols, patterns and geometrical shapes representing natural arrangement principle that is monosingular. This is due to the fact that geometrical and circular forms as center point are considered as an old principle form that accentuates cosmic living, where symbols representing the intangible and unmeasured can be used as means of communication to supernatural or spirit world. Furthermore, representation of contemporary world that is technological is displayed using medium and work using electronic devices.
Keywords: Paradox, Cosmology, Symbol, Pattern, Technolog
Penggunaan Majas Perbandingan Dalam Puisi Karya Siswa Kelas VIII Di SMP N 3 Colomadu Tahun Ajaran 2015/2016
Poetry is one of the literary works using beautiful language, compressed, shortened, which means purpose in it is not expressed directly by the author and disclosure by Cadence. That's necessary to use a figure of speech in writing poetry, because the value of the element kepuitisan beauty of poetry comes from the bermajas. This study aims to describe the use of a comparison figure of speech in a poem by the eighth grade students of SMP N 3 Colomadu, describing the students' skills in using the comparative figure of speech in poetry writing. This research is descriptive qualitative. Data collection techniques used in this study is the technique see and record. Methods of data analysis in this study using a unified referential. Data analysis techniques in this study using basic techniques pilah decisive element (PUP). The results of this study indicate that investigators found five varieties used figure of speech comparing preformance of poems by eighth grade students at SMP N 3 Colomadu, a fifth of the figure of speech that figure of speech personification, metaphor figure of speech, figure of speech simile, allegory figure of speech, and a figure of speech antithesis. The ability of class VIII SMP N 3 Colomadu in using a figure of speech comparing the poems they've been pretty good but the amount of use is still very small, so that the teaching of Indonesian language and literature should be emphasized, especially in terms of usage figure of speech comparison in poetry that poetry students' work is more beautiful and attractive.
Keywords : figure of speech, a comparison figure of speech, poetry
PENGARUH PROMOSI, HARGA, KEPUASAAN, DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN E-COMMERCE TOKOPEDIA DI PT. MITRA ANDA SURAKARTA
the purpose of the study was to determine the effect of promotion, price, satisfaction, and product quality on customer loyalty of tokopedia e-commerce at pt. Mitra anda surakarta. the type of research that the author uses in the study is a quantitative descriptive method. the population of this study is all tokopedia e-commerce customers at pt. mitra anda surakarta. the sampling method used in this study uses non-probability sampling with accidental sampling techniques. the sample obtained was 96 people. data collection used in this study was using documentation and personal questionnaires. data analysis techniques used descriptive statistical tests, research instrument tests, classical assumption tests and hypothesis testing. the software used in this analysis is spss 23. this study can be concluded as follows: there is no effect of promotion on tokopedia e-commerce customer loyalty at pt. mitra anda surakarta. there is an effect of price on tokopedia e-commerce customer loyalty at pt. mitra anda surakarta. there is an influence of satisfaction on the loyalty of tokopedia e-commerce customers at pt. mitra anda surakarta. there is an influence of product quality on the loyalty of tokopedia e-commerce customers at pt. mitra anda surakarta.there is a joint influence of promotion, price, and satisfaction on the loyalty of tokopedia e-commerce customers at pt. mitra anda surakarta.
Keywords : promotion, price, satisfaction, product quality, customer loyalty, e-commerce
Tindak Tutur Representatif Pada Tajuk Rencana Dalam Surat Kabar Solopos Edisi Desember 2016 Dan Implikasinya Terhadap Pembelajaran Bahasa Indonesia Di SMA
This study aims to describe the form of speech acts Representatif on the Editorial Daily Solopos edition of December 2016 edition. The method used in this study is qualitative research. The data in this study are sentences in the editorial paragraph in the Solopos newspaper containing the act of representative speech (1) explaining, (2) stating, (3) informing something, (4) suggesting, (5) indicating. The source of data in this study is the editorial column of the December 2016 edition of Solopos.
Technique of collecting data of this research use refer and note. Data analysis in this research using method of padan. The results of this study include explanatory speech acts consisting of (causes, mentions, understandings, reasons, explanations) of 24 data, states consisting of (declares, states, affects, acknowledges, reveals, according to) that is 16 data, informs something (tragedy , Time, occurrence, place, number) ie 23 data, suggest consists of (need, must, can, order, promptly, hopefully, should) ie 24 data, indicates composed (bring up, useful, precise, , Features) that is 23 data.
The implication in this research is, the use of forms of Speech Representative can be used as teaching materials of Indonesian Class X High School. The materials used in the 2013 curriculum focus primarily on exposition texts. The text of this exposition is the same as examining the editorial in which contained information and meaning and certain intentions made by the author based on current problems
