43 research outputs found

    AkuntansiPengumpulan Dana pada PT. BNI (PERSERO) Tbk. Kantor CabangBlimbing

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    ABSTRAK   Umami, Rifa.2014. AkuntansiPengumpulan Dana pada PT. BNI (PERSERO) Tbk. Kantor CabangBlimbing.TugasAkhir, Program Studi D3 AkuntansiJurusanAkuntansiFakultasEkonomiUniversitasNegeri Malang.Pembimbing :HjYuliWidiAstuti,S.E.,M.Si.,A.K.   Kata kunci: Akuntansi, Pengumpulan Dana.   Pentingnyadanamembuatsetiapperusahaanberusahakerasuntukmencarisumber-sumberdana yang tersedia, termasukperusahaanlembagakeuangansemacam bank. Dana pihak ketiga adalah dana yang berasal dari masyarakatmerupakansumberdana yang terpentingbagikegiatanoperasi bank danmerupakanukurankeberhasilan bank jikamampumembiayaioperasinyadarisumberdanaini. Tujuan dari tugas akhir ini adalah untuk mengetahui akuntansipengumpulandanapada PT. Bank Negara Indonesia (PERSERO) Tbk. CabangPembantuBlimbing.Metodepengumpulan data yang digunakandalampenelitianadalahmetodeobservasi, wawancara, dandokumentasi.Data yang digunakandalampenelitianadalah data primer dan data sekunder.Data yang dikumpulkandisajikandandianalisisdenganmenggunakanmetodedeskriptifdan komparatif. Berdasarkan hasildaripenelitian yang dilakukanadalahbahwasumberutamadana yang diperoleh PT. Bank Negara Indonesia (PERSERO) Tbk. Kantor CabangBlimbingberasaldarisimpananmasyarakat (giro, tabungan, dandeposito), Traveller Chequesdalamvaluta rupiah, suratberharga yang diterbitkan, pinjaman yang diterima, kewajiban lain-lain, pinjamansubordinasi, modal pinjaman, dan modal bank. Ditemukan kekurangan yaitu akun pendapatan dalam lapora laba/rugi tidak dipisah, sehingga para pengguna sulit menilai kinerja perusahaan. Kinerja bank bisa dilihat dari sisi pendapatan dan beban. Jika pendapatan tidak dipisah maka sulit untuk melihat bagaimana kinerja perusahaan karena kinerja perusahaan dapat terlihat dari pendapatan yang diterima dikurangi beban perusahaan Dari hasilanalisis yang dilakukanpenulisterhadapakuntansipengumpulandanapada PT. BNI (PERSERO) Tbk. Kantor CabangBlimbingmenurut IAS 30 sudahbaik, karenapencatatan, pengukuran dan pengakuan akundalamkegiatanpenghimpunandanamasyarakatdanlaporankeuangan yang disajikantelahsesuaidengan IAS 30. Namunadabeberapakekurangandalampengungkapanlaporankeuanganyaitulaporanlabarugiakunpendapatantidakdipisah, antarapendapatankomisidanprovisi,  fee, danadministrasi, sementarapada IAS 30  disebutkanbahwasetiapjenispendapatandiungkapkansecaraterpisah.. Jadi seharusnyaakuntersebutdipisah agar parapenggunadapatmenilaikinerja bank.

    FAKTOR-FAKTOR YANG BERHUBUNGAN DENGAN MOTIVASI PENYULUH AGAMA ISLAM DI KABUPATEN CILACAP

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    Functional Islamic Religious Extension (PAIF) and Honorary Islamic Religious Extension (PAH) are expected to have high motivation in carrying out their duties and responsibilities. This study aims to analyze the level of motivation of the PAIF and PAH, and to analyze the factors related to the motivation of the Islamic Religious Instructors. This study uses a quantitative approach with survei methods The number of samples is 65 people who are determined using the Slovin formula from a population of 184 people. Data collection uses observation, interviews, and questionnaires. Then the data is analyzed using descriptive analysis (frequency distribution and percentage) and inferential analysis. (Spearman rank correlation). The results of this study indicate that: (1) the majority of PAIF and PAH motivation levels are low. However, PAH's motivation tends to be better than PAIF's motivation in carrying out its main duties and functions; (2) the factors that are moderately related to motivation are informative support. Then the factors that are weakly related to motivation it is instrumental support and reward support. The factors that are closely related to motivation are emotional support, age, sex, education level, years of service, and the position of the assisted group

    Umami

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    21 prose poems plus author statement

    The Art of Learning Community: Technology and Gamification As A Recipe For Learning Umami

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    How can arts, technology, mobile apps, and a learning community be used as flavors to create an engaging learning platform to motivate students?School reform efforts purport to create engaged learners that can think creatively beyond the standards, however, teachers struggle with how to reconcile the culture of standardized testing with the learner engagement and motivation that is key to student success. When designing learning experiences that promote creativity, via information and computer technology, teachers need to adopt an ecological approach that encompasses people, practices, values, and technology interacting- with the spotlight being on human activities. The Japanese word umami describes how humans engage all senses to form judgments about their food. This provides an apt metaphor for instructional design. Food should be nourishing, presentable, and delicious- a feast for the senses. This is a worthy standard for any lesson- the goal of “learning umami.” The author proposed to create an analogous process in crafting an online learning community (http://edvislee.wix.com/rehearse-for-life), which consists of a mash-up of tools, apps, content, gamification, and collaboration with artists as “flavors” for engagement. This paper will review the community’s features before and after modifications, discuss design implications and rationale for changes, and make recommendations for additional improvements. The results demonstrate how pedagogy, design, and evaluation can be used to tailor existing apps, tools, services, and content to create a compelling learning community to meet any instructional design challenge

    Difficulties In Understanding The Science Learning Material as Related to Educational Psychology: Kesulitan dalam Memahami Materi Pelajaran IPA yang Dikaitkan dengan Psikologi Pendidikan

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    This study aims to discuss the difficulties in understanding science subject matter associated with educational psychology. The research method used is descriptive qualitative method, namely the data obtained by the author is presented in the discussion. In obtaining data, the author uses literature in the form of books and journals. The results showed that there are various kinds of difficulties in understanding science subject matter and there are factors that can be linked to educational psychology and also how to overcome these difficulties

    Hepatoprotective activity of sea cucumber Phyllophorus sp. extract in carp (Cyprinus carpio)

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    Many procedures continuously in aquaculture and scientific research like tagging and vaccinating cause pain, involving damaging tissue and also cause stress responses in fish. Stress responses in fish influence liver because liver have vital role to supply energy and metabolism. Histology alteration in liver is caused by stress response like changes of vacuolation hepatocyte and characteristic colour. Triterpenoid was known had hepatoprotective activity. One of marine organism contained triterpenoid was sea cucumber. Result of research showed that liver tissue in fish with injected acetic acid 5 % (in upper lip) as pain stimulus have histopathology damages such as pyknosis (medium damage level) and oedema (heavy damage level) after 8 hour injection. Injected Lidocaine 1mg/fish as analgesic drug have histopathology damages such as oedema (heavy damages level), necrosis and pyknosis (low damages level). Injected acetic acid 5 % (in upper lip) and ethanolic extract of sea cucumber Phyllophorus sp. dose 5 mg/50 gr body weight shown histopathology damages such as necrosis, edema (medium damage level) and pyknosis (low damage level

    Sex differences and language use in writing : a study in writing recount text at second grade of MTs Miftahul Khoirot Branjang Ungaran Semarang

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    This research is about sex differences and language use in writing. The author had read theories that there were differences between male and female in speaking, so the author wanted to know how was in writing. The objective of this study are (1) to know how use of language by male and language female is especially in writing recount text; (2) to find if there is any difference between male and female in using language in writing recount text; (3) to study why male differs from female in using language in writing recount text; (4) to observe whether sex difference affect use of language in writing recount text. The problem had been analyzed through comparative qualitative approach that is held in MTs Miftahul Khoirot Ungaran Semarang. The subject of this research was the students of class VIII C of the school. The data was gathered through observation, documentation, and interview. The result of this study showed that there are several differences of male and female students in writing recount text. The differences between them are (1) Most of them (male and female students) had problem about tenses, verb, spelling, linking verb, pronoun and connection; (2) there was a difference between male and female writing that was topic they used. Male students’ writing was about outdoor activity. Yet, female students’ writing was about indoor activity; (3) there are three factors which affected the differences between male and female in writing recount text. They were (a) Characters; (b) Learning Style; and (c) Social Environment; (4) sex differences affected language use in writing recount text indirectly because there were other factors like their characters, learning style, and social environment

    Fiqih Perserikatan Wanita Dalam Politik dan Jihad

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    This scientific article aims to provide understanding and knowledge to readers about the jurisprudence of women's unions in political matters and also women's unions in wars and jihad such as what is good and what Allah accepts. Because many people think that the woman is only a housewife whose job is to educate children and serve their husbands. That women are also allowed to participate in politics and jihad. And there are laws in jihad. The method used for the research of this scientific article uses a qualitative descriptive method that is the data that has been obtained by the author presented in the discussion. In obtaining data the author uses literature in the form of books and journals, and also international journals
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