103 research outputs found
Analisis Pengendalian Internal Pada Pembiayaan Murabahah Bank Syariah Mandiri KCP Tebing Tinggi
No full textTujuan penelitian ini adalah untuk menganalisis pelaksanaan Pengendalian
internal pada pembiayaan murabahah Bank Syariah Mandiri KCP Tebing Tinggi
telah diterapkan, dan untuk mengetahui bagaimana pengendalian internal pada
pembiayaan murabahah Bank Syariah Mandiri KCP Tebing Tinggi.Teknik
analisis data yang digunakan yaitu analisis deskriptif yaitu mendeskripsikan dan
menganalisis data dari perusahaan yang meliputi pengendalian internal pada
pembiayaan murabahah Bank Syariah Mandiri KCP Tebing Tinggi. Teknik
pengumpulan data yang digunakan dalam penelitian ini adalah teknik
dokumentasi dan wawancara. Adapun teknik analisis data yang digunakan adalah
teknik deskriptif. Dari hasil penelitian yang dilakukan dapat disimpulkan bahwa
(1) Pengendalian internal pada pembiayaan murabahah Bank Syariah Mandiri
kurang efektif dimana dapat dilihat dari unsur-unsur pengendalian internal yang
telah direkomendasikan oleh COSO (Commite of Sponsorring Organization Of
Tradeway) yaitu adanya a) Adanya lingkungan pengendalian. b)Adanya
penaksiran resiko. c)Adanya monitoring atau pengawasan. Namun pada
penaksiran resiko tahap penyelidikan para pengendalian internal Bank Syariah
Mandiri kurang teliti dalam menyelidiki keabsahan data dan pengisian blangko
yang diisi oleh nasabah. (2) Dalam praktiknya komponene tersebut berjalan
efektif hanya saja lingkungan pengendalian pada manajemen selalu menetapkan
target pembiayaan yang tinggi sehingga karyawan dalam hal tesebut bisa saja
mengabaikan prosedur atau peraturan yang telah ditetapkan pada Bank Syariah
Mandiri segingga menimbulkan kredit macet
Kesantunan Berbahasa dalam Novel Teman Imaji Karya Mutia Prawitasari: Kajian Pragmatik
No full textAbstractIn literary works such as novels there are various aspects that attract the reader and make the reader enjoy it. The politeness aspect will be useful to help the reader in understanding the contents of the novel. In this study, the author examines the literary work of Teman Imaji's novel by Mutia Prawitasari which is analyzed in terms of the language approach, especially pragmatics, namely the theory of politeness principles. This paper aims to find out what politeness principles of language are contained in the novel of Teman Imaji by Mutia Prawitasari. The type of research used in this study is the literature. The texts examined in this study are in the form of literary novels, namely the novel Teman Imaji by Mutia Prawitasari. The method used in studying the novel Teman Imaji by Mutia Prawitasari is a descriptive analytic method. The results can be seen that in the novel there are several maxims which indicate the principle of language modesty. The maxims include wisdom maxim, generosity, praise, humility, agreement, and sympathy maxim.Keywords: Novel, politeness of languag
Coils of Mortal Flesh
No full textThe diverse voices in the poems in this collection are unified in the single voice of the omnipresent persona who appears to be searching for a collective voice, some kind of order or rhythm that would impose meaning to life. Reading the poems constitutes an individual journey. This poetic journey from Awakening that takes the reader to Moonlight Spells and Wreaths and leads her/him through Laments to the Epilogue is a continuous movement in the search for humanity's existence. As a metaphor of self-discovery, the poetic quest is both an expression of, and a search for mankind's elusive self-that single, unbroken umbilical cord that is firmly rooted in the African experience and identity. Ba'bila Mutia teaches oral and written literatures, creative writing, advanced writing and research methodology, at the University of Yaound? I. His poetry and short stories have been featured in anthologies and reviews worldwide, and his work has been broadcast on the BBC. In June of 1993 Mutia was honoured by the Berlin Academy of Arts as special guest writer in an international writers' reading. He is the author of Whose Land? (Longman), Before This Time, Yesterday (Silex/Nouvelles du Sud) and 'The Miracle' in the Heinemann Book of Contemporary African Short Stories
ANALISIS STRUKTUR PENGENDALIAN INTERN ATAS PENERIMAAN KAS DARI PENJUALAN TUNAI PADA PT SINAR BEARINDO SENTOSA PALEMBANG
No full textThe Internal Control Structure Analysis On Cash Receipts of Cash Sale in Sinar Bearindo Sentosa, Ltd. Palembang
Mutia Silvi Aprialina, 2015 (xii + 59 pages)
E-mail: [email protected]
The author conducted data collection by means of observation and interviews directly to the object of research. Analysis was conducted by the author in completing this final report is in the form of an analysis of the internal control structure on cash receipts of cash sale that have been implemented enterprise. From the results of the analysis, the author found several problems which were geminating task by the cashier function, cash and credit sales invoices were not separated, did not have work guidelines, did not have a policy of hiring, and absence of checks cash receipts transactions. After analyzing the existing problems, the author gives some suggestions that can help the development of the company in the future are companies preferably separates accounting functions and cash and have a policy in reception clerks, Sinar Bearindo Sentosa, Ltd. Palembang should make cash and credit sales invoices separately, and preferably Sinar Sentosa Bearindo, Ltd. Palembang has guidelines for employees, and cash receipts transactions examination
Implementasi KMA Nomor 3 Tahun 1999 Tentang Pembinaan Gerakan Keluarha Sakinah Oleh BP4 Pada Masa Covid-19 (Studi Kasus KUA Kabupaten Aceh Tamiang)
No full textPenelitian ini bertujuan untuk memecahkan masalah penerapan peraturan
KMA No. 3 Tahun 1999 tentang pembinaan keluarga sakinah yang dilakukan oleh
BP4 pada masa pandemi covid-19 di KUA Kabupaten Aceh Tamiang. Penelitian
ini adalah penelitian hukum empiris dengan studi kasus dengan pendekatan
perundang-undangan (statute approach).Sumber data penelitian ini berasal dari
observasi, wawancara dan dokumentasi. Masalah utama yang dibahas dapat
dirumuskan dalam poin-poin sebagai berikut: pertama, bagaimana upaya BP4
dalam menerapkan peraturan KMA No. 3 Tahun 1999;kedua, bagaimana
implementasi peraturan KMA No.3 tahun 1999 oleh BP4 KUA di kabupaten Aceh
Tamiang pada masa pandemi covid-19; dan ketiga, apa faktor- faktor penghambat
implementasi Peraturan KMA No. 3 Tahun 1999 pada masa pandemi Covid-19
tersebut. Hasil penelitian ini menunjukkan bahwa upaya BP4 dalam menerapkan
peraturan KMA No. 3 Tahun 1999 adalah dengan melaksanakan bimbingan pra
nikah bagi calon pengantin dengan memberi materi kursus secara langsung (tatap
muka) sekurang-kurangnya 24 jam pelajaran. Namun pada masa pandemi covid-19
pembinaan ini dilakukan secara daring.Metode daring ini dirasa kurang efektif
dalam upaya mencapai tujuan pembinaan yang diharapkan. Adapun faktor-faktor
penghambatnya adalah kurangnya sarana dan prasarana penunjang dalam
pemberian materi, waktu pelaksanaan yang kurang efesien, calon pengantin
menganggap bahwa pelaksanaan bimbingan tidak penting, dan kurangnya dana
operasional yang dalam pelaksanaan bimbingan daring tersebut. Ketidakefektifan
pembinaan bimbingan pranikah pada masa covid ini tampaknya menimbulkan
fenomena tingginya angka perceraian pada masa pandemi covid
Weaving circularity into the textile industry: A systemic approach to enable value creation from garment manufacturing waste in India
No full textIndia is burdened by a variety of waste streams originating from both domestic and non-domestic sources, as a result of both production and consumption activities. The current infrastructure presents a challenge in handling these waste streams, resulting in a substantial volume of waste being mismanaged, losing value, and more concerningly, harming local communities and the environment.This project employed systemic design to explore a circular approach to this issue, namely to create value from textile waste, and how these activities may be enabled through a communication means. Cotton-based textile waste generated by first-tier garment manufacturers in India was placed as a system of interest. Through primary and secondary research, further understanding of the system was gathered. Three methods of analysis yielded insights on the stakeholders, (value creation) activities, material flow, as well as barriers and drivers of value creation. Ideas collected from creative brainstorming sessions, combined with research insights, produced potential leverage points for interventions in the system, that led to the formulation of a design direction and a future vision.An intervention in the form of an online knowledge base was conceptualised with the intent of closing knowledge gaps on circularity and the textile value chain, in order to propel informed circular actions from a system lens. It is targeted toward (potential) value creators with an existing motivation to create solutions for textile waste. The way of communicating information was built upon learnings from card sorting activities and the Three Horizons framework. Evaluation with the potential audience showed that the concept offered a valuable knowledge foundation in developing textile waste solutions. Additionally, it highlighted that more interventions would indeed be necessary to translate motivation into action. Learnings from the evaluation sessions were then incorporated into the concept iteration as well as future recommendations.This project was organised with Enviu as client partner, as part of the Putting Waste to Work project in partnership with Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ), Concordia Textiles, and Purfi Global.Strategic Product Desig
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Perusahaan pada Perusahaan Industri Tekstil yang Terdaftar di Bursa Efek Indonesia
No full textThe main purpose of this study was to investigate whether the financial
performance in the textile industry companies listed on Stock Exchange has
reached a healthy condition or not. The author restrict the discussion in assessing
financial performance using ten financial ratios. financial ratios are as follows :
Current Ratio, Quick Ratio, Debt to Equity Ratio, Inventory Turnover, Total
Assets Turnover, Gross Profit Margin, Net Profit Margin, Return on Investment,
Return on Equity and Earning Price Ratio. The financial performance assessed
based on data derived from financial statements 2006, 2007 and in 2008,
published by the Indonesia Stock Exchange.
This type of research conducted by the author is the kind of descriptive
case study, in which the author describethe financial performance of companies in
the textile industry companies listed on Stock Exchange in 2006, 2007 and 2008.
The author conducted research using financial ratio analysis techniques and
methods across industries (cross section), to determine whether or not healthy
financial position which is done by comparing the financial ratios of a company at
a certain period with financial ratios industry average in the period.
Based on research thathas been done, the results indicate that the financial
performance in the textile industry which is registered in BEI as a whole in 2006,
the financial performance is best assessed PT. Ricky Putra Globalindo language.
For the years 2007 and 2008 whi had the best performance is PT. Polychem
Indonesia Tbk.120 HalamanSkripsi Sarjan
Karakterisasi Morfologi dan Patogenisitas Colletotrichum sp. dan Lasiodiplodia sp. dari Daun Kelengkeng yang Terinfeksi Penyakit Anraknosa dan Bercak Daun di Merangin
No full textLongan Merangin Regency, Jambi Province. However, longan production is frequently constrained by is an economically important fruit crop widely cultivated in Indonesia, particularly in foliar diseases, notably anthracnose and blight, which significantly reduce both yield and fruit quality. This study aimed to isolate and identify the fungal pathogens associated with anthracnose and blight symptoms on longan leaves collected from Pulau Rengas, West Merangin. Symptomatic leaf samples were subjected to fungal isolation, followed by macroscopic and microscopic characterization. Pathogenicity assays were conducted in vitro to confirm the disease-causing potential of the isolates. Two distinct fungal species were identified: Colletotrichum sp., exhibiting gray, cottony colonies with septate hyphae and cylindrical conidia, and Lasiodiplodia sp., characterized by dark gray to black, fluffy colonies and ellipsoid to obovoid conidia. In vitro, inoculation of healthy longan leaves with these isolates resulted in the development of characteristic lesions: brownish-gray spots for Colletotrichum sp. and dark necrotic lesions for Lasiodiplodia sp., confirming their pathogenicity. These findings are consistent with previous reports implicating these genera as causal agents of anthracnose and blight in longan and other tropical crops. This study represents the first report of Lasiodiplodia sp. associated with blight spot disease in longan leaves. Longan merupakan tanaman buah penting secara ekonomi yang banyak dibudidayakan di Indonesia, khususnya di Kabupaten Merangin, Provinsi Jambi. Namun, produksi longan seringkali terhambat oleh penyakit daun, terutama antraknosa dan hawar, yang secara signifikan mengurangi hasil panen dan kualitas buah. Penelitian ini bertujuan untuk mengisolasi dan mengidentifikasi patogen jamur yang terkait dengan gejala antraknosa dan hawar pada daun longan yang dikumpulkan dari Pulau Rengas, Merangin Barat. Sampel daun yang menunjukkan gejala diisolasi dari jamur, kemudian dikarakterisasi secara makroskopis dan mikroskopis. Uji patogenisitas dilakukan secara in vitro untuk mengkonfirmasi potensi penyebab penyakit dari isolat tersebut. Dua spesies jamur yang berbeda diidentifikasi: Colletotrichum sp., yang menunjukkan koloni berwarna abu-abu seperti kapas dengan hifa bersepta dan konidia silindris, dan Lasiodiplodia sp., yang dicirikan oleh koloni berbulu berwarna abu-abu gelap hingga hitam dan konidia elips hingga obovoid. Secara in vitro, inokulasi daun longan yang sehat dengan isolat ini menghasilkan perkembangan lesi karakteristik: bintik-bintik abu-abu kecoklatan untuk Colletotrichum sp. dan lesi nekrotik gelap untuk Lasiodiplodia sp., yang mengkonfirmasi patogenisitasnya. Temuan ini konsisten dengan laporan sebelumnya yang mengaitkan genus ini sebagai penyebab antraknosa dan hawar pada longan dan tanaman tropis lainnya. Studi ini merupakan laporan pertama tentang Lasiodiplodia sp. yang terkait dengan penyakit bercak hawar pada daun longan
Asuhan Kebidanan Bayi Baru Lahir Pada Bayi "S" dengan Asfiksia Ringan di Rsud Dr.H.Chasan Boesoirie Ternate Tanggal 19 S/D 21 Oktober 2015
No full textxvi, 46 hlm.; 28 cm
Kedudukan Kuasa Insidentil pada Perkara Cerai Gugat (Studi terhadap Putusan Nomor 0160/Pdt.G/2014/MS.Bna. di Mahkamah Syar’iyah Banda Aceh)
No full textKuasa insidentil adalah kuasa yang diberikan kepada selain pengacara/advokad yang masih ada kaitannya dengan hubungan kekeluargaan. Kuasa insidentil diberikan izin oleh ketua Mahkamah Syar'iyah. Kedudukan kuasa insidentil menjadi pembahasan yang sangat penting dalam masalah perceraian di Mahkamah Syar’iyah. DalamUndang-Undang No. 7 Tahun 1989 tentang Peradilan Agama Pasal 73, diatur bahwasanya apabila istri ingin mengajukan cerai gugat maka gugatan diajukan langung oleh istri atau kuasanya. Pada peraktiknya di Mahkmah Syar’iyah Banda Aceh dibenarkan pengajuan oleh kuasa insidentil. Kuasa insidentil dapat dibuktikan dengan surat keterangan hubungan kekeluargaan yang dikeluarkan oleh Kepala Desa. Persoalan mengenai Undang-Undang Peradilan Agama No. 7 tahun 1989 Pasal 73, dengan putusan Hakim yang mengabulkan perkara Nomor 0160/Pdt.G/2014/MS.Bna mengenai cerai gugat dengan menggunakan kuasa Insidentil di Mahkamah Syar’iyah Banda Aceh. Persepektif hukum keluarga terhadap cerai gugat dengan menggunakan kuasa insidentil dari hubungan nasab dan hubungan kekeluargaan paling dekat dengan anaknya. Sedangkan dalam perkara cerai gugat dengan menggunakan kausa insidentil ayah diperbolehkan mengajukan gugatan dalam hal ini dibolehkan walapun berbeda dengan undang-undang boleh di sini memiliki beberapa pertimbangan Hakim dan dengan syarat-syarat tertentu. Setelah melakukan penelitian menggunakan metode penelitian lapangan dengan cara menganalisis putusan dan wawancara hakim secara langsung makaperkaracerai gugat dengan Nomor Putusan 0160/Pdt.G/2014/MS.Bna. di Mahkamah Syar’iyah Banda Aceh. Maka perceraian yang menggunakan kuasa insidentil dibenarkan dengan beberapa pertimbangan dan dengan memenuhi syarat-syarat tertentu
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