666 research outputs found
ANALISIS KESEJAHTERAAN PETANI NIRA KOPERASI SEMI RAHAYU MANDIRI UNTUK MENGEMBANGKAN PEREKONOMIAN LOKAL
This study aims to determine the level of welfare of sap farmers in the Semi Rahayu Mandiri Cooperative and to determine the effect of the farmer\u27s age, number of trees, length of work and land ownership on the amount of production produced by the farmers collectively. This research was conducted in the semi-rahayu independent cooperative with a sample of 30 sap farmers who are members of the cooperative. This study uses interview and observation methods, a type of quantitative research using descriptive statistical analysis. The results of this study show that the sap farmers who are members of the Semi Rahayu Mandiri Cooperative are said to be prosperous with an average income value of IDR 4,391,167 per month, this income is above the poverty line or poverty line in Cilacap Regency. With the level of welfare owned by farmers so that they can improve their quality of life, based on the total income earned by farmers, they have the potential to develop the local economy so that it becomes a leading sector. Therefore farmers work together in cooperatives to improve their institutions with the aim of stabilizing the selling price of coconut sugar.This study aims to determine the level of welfare of sap farmers in the Semi Rahayu Mandiri Cooperative and to determine the effect of the farmer\u27s age, number of trees, length of work and land ownership on the amount of production produced by the farmers collectively. This research was conducted in the semi-rahayu independent cooperative with a sample of 30 sap farmers who are members of the cooperative. This study uses interview and observation methods, a type of quantitative research using descriptive statistical analysis. The results of this study show that the sap farmers who are members of the Semi Rahayu Mandiri Cooperative are said to be prosperous with an average income value of IDR 4,391,167 per month, this income is above the poverty line or poverty line in Cilacap Regency. With the level of welfare owned by farmers so that they can improve their quality of life, based on the total income earned by farmers, they have the potential to develop the local economy so that it becomes a leading sector. Therefore farmers work together in cooperatives to improve their institutions with the aim of stabilizing the selling price of coconut sugar
Komparasi KOMPARASI PENDAPATAN PETANI GULA KELAPA DAN KONTRIBUSINYA TERHADAP PENDAPATAN KELUARGA ANGGOTA KOPERASI SEMI RAHAYU MANDIRI DAN NON ANGGOTA
Penelitian ini bertujuan untuk mengetahui perbedaan pendapatan dari usaha gula merah antara petani anggota dan non anggota Koperasi Semi Rahayu Kecamatan Jeruklegi Kabupaten Cilacap serta kontribusi pendapatan dari penjualan gula merah terhadap pendapatan total keluarga. Penelitian ini menggunakan metode Stratified Random Sampling untuk mendapatkan data primer yang selanjutnya dianalisis menggunakan Analsis Pendapatan, Analisis Regresi Linier Berganda dan Analisis Kontribusi.
Hasil penelitian ini menunjukkan bahwa : (1) Terdapat perbedaan pendapatan dari hasil produksi gula merah antara anggota Koperasi Semi Rahayu dan petani yang bukan anggota Koperasi Semi Rahayu; (2) Faktor-faktor yang berpengaruh nyata terhadap pendapatan petani gula merah adalah biaya bahan bakar, harga jual, jumlah produksi dan tenaga kerja, sementara biaya bahan tambahan berpengaruh tidak nyata;(3) Kontribusi pendapatan gula merah di Desa Prapagan dan Desa Citepus Kecamatan Jeruklegi Kabupaten Cilacap terhadap pendapatan total keluarga tergolong tinggi yaitu 81,02%.Penelitian ini bertujuan untuk mengetahui perbedaan pendapatan dari usaha gula kelapa antara petani anggota dan non anggota Koperasi Semi Rahayu Kecamatan Jeruklegi Kabupaten Cilacap serta kontribusi pendapatan dari penjualan gula kelapa terhadap pendapatan total keluarga. Penelitian ini menggunakan metode Stratified Random Sampling untuk mendapatkan data primer yang selanjutnya dianalisis menggunakan Analsis Pendapatan, Analisis Regresi Linier Berganda dan Analisis Kontribusi.
Hasil penelitian ini menunjukkan bahwa : (1) Terdapat perbedaan pendapatan dari hasil produksi gula kelapa antara anggota Koperasi Semi Rahayu dan petani yang bukan anggota Koperasi Semi Rahayu; (2) Faktor-faktor yang berpengaruh nyata terhadap pendapatan petani gula kelapa adalah biaya bahan bakar, harga jual, jumlah produksi dan tenaga kerja, sementara biaya bahan tambahan berpengaruh tidak nyata;(3) Kontribusi pendapatan gula kelapa di Desa Prapagan dan Desa Citepus Kecamatan Jeruklegi Kabupaten Cilacap terhadap pendapatan total keluarga tergolong tinggi yaitu 81,02%
Bentuk Penerapan Pertanggungjawaban Sosial Perusahaan Pada PT. PG. Rajawali I Unit PG. Krebet Baru Bululawang Malang.
ABSTRAK Rahayu, Semi. 2012. Bentuk Penerapan Pertanggungjawaban Sosial Perusahaan Pada PT. PG. Rajawali I Unit PG. Krebet Baru Bululawang Malang. Tugas Akhir, Jurusan Akuntansi, Prodi D3 Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang. Pembimbing: Dr. Nurika Restuningdiah, S.E., M.Si., AK. Kata Kunci: Tanggung Jawab Sosial Perusahaan (CSR), Bentuk penerapan tanggung jawab sosial perusahaan merupakan wujud peduli perusahaan terhadap lingkungan sosial perusahaan. lingkungan perusahaan adalah pihak terlibat atau terkena dampak secara langsung dari proses produksi perusahaan, sehingga perusahaan harus bertanggungjawab atas dampak yang telah ditimbulkan dari hasil produksinya. Penerapan tanggung jawab sosial perusahaan yang baik akan meningkatkan citra perusahaan menjadi lebih baik, dan sebagai wujud peduli perusahaan terhadap lingkungan. Penelitian ini dilaksanakan dengan tujuan untuk mengetahui bentuk penerapan pertanggungjawaban sosial perusahaan pada PT. PG. Rajawali I Unit PG. Krebet Baru Bululawang Malang. Penelitian ini termasuk penelitian deskriptif analitif. Data penelitian yang diperoleh berupa penjelasan dari bentuk tanggung jawab sosial yang diterapkan atau dilakukan oleh perusahaan yang diperoleh dari wawancara dan observasi. Kegiatan analitis data yaitu dengan membandingkan antara teori dengan kenyataan faktual yang ada didalam perusahaan, selanjutnya dicari kelebihan dan kekurangan dari bentuk penerapan pertanggungjawaban sosial yang diterapkan oleh perusahaan. Hasil penelitian menunjukkan bentuk penerapan tanggung jawab sosial perusahaan sudah sesuai dengan ketentuan atau undang-undang yang berlaku. Hanya saja perusahaan belum menetapkan standar yang baku untuk proses pencatatan akuntansi tanggung jawab sosial dan pelaporan pertanggungjawaban sosial perusahaan. Perusahaan hanya menyediakan rincian anggaran biaya sosial setiap tahunnya yang kemudian pada akhir periode akan dibuat daftar pengeluaran untuk kegiatan-kegiatan sosial perusahaan sebagai realisasi dari anggaran biaya sosial perusahaan. Disarankan bagi perusahaan agar disusun pedoman atau peraturan mengenai pencatatan akuntansi pertanggungjawaban sosial perusahaan beserta bentuk laporan pertanggungjawaban sosial perusahaan yang dimulai dari dibentuknya dana awal sampai dengan dikeluarkan dana sosial tersebut oleh perusahaan, sehingga diperoleh laporan pertanggungjawaban sosial perusahaan tersendiri yang sesuai dengan standar yang berlaku secara transparan. Dengan adanya laporan tanggung jawab sosial perusahaan dapat meningkatkan citra perusahaan yang lebih baik.
LAPORAN KEGIATAN PRAKTEK PENGALAMAN LAPANGAN DI SEKOLAH DASAR NEGERI SIDOMULYO PENGASIH KULON PROGO YOGYAKARTA
Praktik Pengalaman Lapangan ( PPL ) merupakan mata kuliah intrakurikuler yang bersifat aplikatif dan terpadu dari seluruh pengalaman belajar sebelumnya ke dalam program pelatihan untuk menyiapkan mahasiswa agar menguasai kemampuan keguruan sebagai persyaratan pembentukan profesinya, sehingga dapat mengembangkan tugas dan tanggung jawab sebagai calon guru pendidikan jasmani di Sekolah Dasar. Tujuan dari PPL adalah untuk menyiapkan mahasiswa agar memiliki nilai sikap, pengetahuan dan ketrampilan yang professional sebagai guru Pendidikan Jasmani Olahraga dan Kesehatan di Sekolah Dasar ( SD ).
Pelaksanaan penyerahan mahasiswa PPL hari Rabu tanggal 25 Pebruari 2014 dan diterima kepala sekolah SD Negeri Sidomulyo. PPL dimulai dari tanggal 2 Juli 2014 sampai dengan 17 September 2014, yang pelaksanaannya meliputi observasi lingkungan sekolah, observasi proses pembelajaran, menyusun persiapan mengajar dan praktek mengajar. Praktek mengajar menggunakan Kurikulum 2013 bagi kelas : I, II, IV dan V serta Kurikulum KTSP bagi kelas III dan VI.
Kegiatan PPl ini, dapat kami praktikan sebanyak delapan (8) kali. Kami dapat melihat kenyataan dan mengetahui dengan jelas apa yang akan kami hadapi di Sekolah Dasar serta sebagai bekal kami menjadi seorang guru Penjas. Guru dan karyawan SD Negeri Sidomulyo merespon positif atas kegiatan PPL ini. Mereka berharap mudah-mudah ditahun yang akan datang masih diberi kesempatan untuk kegiatan PPL Universitas Negeri Yogyakarta
Typhlocarcinops hirtus Ng & Rahayu 2020, n. sp.
<i>Typhlocarcinops hirtus</i> n. sp. <p>(Figs. 62–64)</p> <p> <b>Material examined</b>. Holotype: male (10.6 × 8.1 mm) (MZB Cru 4810), Kuta, coll. 18 August 2006. Paratypes: 1 female (11.4 × 8.3 mm) (MZB Cru 4811), 2 females (10.9 × 7.5 mm, 13.8 × 10.2 mm) (ZRC 2018.0273), same data as holotype; 1 male (11.8 × 8.1 mm) (MZB Cru 4812), Sekotong, coll. 16 May 2009; 1 male (15.0 × 11.0 mm) (ZRC 2015.0486), Sekotong, coll. 10 May 2007; 1 male (7.1 × 5.2 mm) (ZRC 2018.0274), Teluk Kombal, coll. D.L. Rahayu, April 2014; 1 male (11.7 × 8.4 mm) (ZRC 2015.0485) Jerowaru, coll. 10 May 2004; 1 female (8.6 × 6.1 mm) (ZRC 2013.1756), Medana, coll. 12 June 2007; 3 males (5.3 × 4.0 mm, 5.4 × 4.0 mm, 4.5 × 3.4 mm) (ZRC 2018.0718), Kuta, coll. D.L. Rahayu, 19 August 2008. All locations in Lombok Island, Indonesia.</p> <p> <b>Diagnosis</b>. Carapace (Figs. 62A, B, 63B) 1.4−1.5 times broader than long, surface smooth, covered with short pubescence on surface, longer plumose setae on lateral and frontal margins, regions demarcated, H-shaped gastrocardiac grooves deep, distinct, anterolateral margin arcuate, lined with small granules, granules at junction with posterolateral margin separated by shallow indentation obscured by long setae; posterolateral margin subparallel, surface and margin with scattered tubercles. Front bilobed (Fig. 62B, C), with shallow median cleft, margin of each lobe convex. Orbit (Fig. 62C) short, bulbous ocular peduncles filling orbit, immovable, cornea small, pigmented. Epistome (Fig. 62C) relatively broad, triangular median lobe with median suture. Antennal peduncles long. Third maxilliped (Fig. 64A) with outer surface of merus covered with small granules on distal margin, outer margin straight, anteroexternal angle rounded; ischium squarish, distinctly longer and slightly broader than merus; exopod relatively stout. Chelipeds in male unequal, subequal in females (Figs. 61A, F, G, 63B), fingers of major chela smooth except for few tubercles hidden by row of long setae on dorsal surface of dactylus proximally, longitudinal ridge on dactylus and fixed finger; surface of palm pubescence, and with sparse long setae, outer lower surface of palm with tubercles continued to fixed finger proximally, cutting edges of fingers with prominent broad teeth; carpus and merus pubescence, margins covered with long setae; inner angle of carpus with sharp, denticulate protuberance (Fig. 63A). P2−P5 proportionally short (Figs. 62A, 63B), lateral surface, dorsal and ventral margins fringe with long setae; dactylus straight; merus of P5 not reaching front when folded. Fused thoracic sternites 1, 2 broadly triangular (Fig. 62D), proportionally narrow; thoracic sternites 3, 4 partially fused, with only lateral suture discernible. Male pleon (Figs. 62D, E, 64B) relatively broad; telson long, twice length of somite 6, subtriangular. G1 (Fig. 64 C–F) slender, slightly curved, upper half distinctly longer than lower half, distal part slightly sinuous, tip broad, pointed upward, with rows of setae near opening. Female pleon (Fig. 63C) broad, somite 1 reaching coxae of fourth ambulatory legs, tapering to pointed edge; telson subtriangular; vulva (Fig. 63D) relatively broad, ovate.</p> <p> <b>Etymology</b>. From the Latin <i>hirtus</i>, hairy, in allusion to the long setae covering carapace, chelipeds and ambulatory legs.</p> <p> <b>Remarks</b>. <i>Typhlocarcinops hirtus</i> <b>n. sp.</b> is superficially similar to <i>T. tonsuratus</i> from Australia, which is also a distinctly tomentose species. <i>Typhlocarcinops hirtus</i> <b>n. sp.</b> can be distinguished by its more transversely rectangular carapace with the width to length ratio 1.4‒1.5 (Figs. 62A, 63B) (versus carapace more squarish with the width to length ratio 1.2 in <i>T. tonsuratus</i>; Fig. 34A); the ischium of the third maxilliped is distinctly longer and slightly broader than the merus, with the inner and outer margins straight (Fig. 64A) (versus the ischium of the third maxilliped is only slightly longer than the merus, with the inner margin of the ischium slightly oblique in <i>T. tonsuratus</i>; Fig. 34B); and the G1 is slightly curved on the lower half, with the distal part sinuous, the tip broad and the opening has rows of setae setae (Fig. 64 C–F) (versus G1 strongly curved on lower half, the distal part gently curved upwards, the tip upcurved with two series of short and long setae distally in <i>T. tonsuratus</i>; Fig. 34 E–G).</p> <p> The general carapace shape and degree of setation on <i>T. hirtus</i> <b>n. sp.</b> closely resembles <i>Paraselwynia ursina</i> Tesch, 1918, described from nearby Kei Islands in the Moluccas. The first author managed to examine the type female (and only known specimen) and it is refigured here (Figs. 65, 66) as the original drawings by Tesch (1918) are somewhat schematic. <i>Typhlocarcinops hirtus</i> <b>n. sp.</b> differs from <i>Paraselwynia ursina</i> in having the dorsal surface of the carapace almost flat (Fig. 62C) (versus prominently domed and convex in <i>P. ursina</i>; cf. Fig. 65C); the frontal margin is distinctly bilobed with convex lobes (Fig. 62B, C) (versus frontal margin almost straight and entire in <i>P. ursina</i>; cf. Fig. 65B, C); ischium of the third maxilliped is subrectanguar with the merus quadrate (Fig. 64A) (versus ischium of third maxilliped subtrapezoidal with the merus subovate in <i>P. ursina</i>; cf. Fig. 66A); the setae are concentrated on the dorsal margin of the dactylus of the chela with the pollex mostly glabrous (Fig. 62F, G) (versus both fingers of the chela covered with very dense setae which partially obscures the surfaces in <i>P. ursina</i>; cf. Fig. 65F, G); the female pleon is narrowly ovate with the telson acutely triangular (Fig. 63C) (versus female pleon broadly ovate with the telson semicircular in <i>P. ursina</i>; cf. Fig. 65D); and the vulvae are smaller and positioned closer to the median line (Fig. 63D) (versus vulvae relatively larger and positioned further apart in <i>P. ursina</i>; cf. Fig. 65E).</p> <p> This is the only species of <i>Typhlocarcinops</i> known to live in the intertidal area, collected among seagrass in sandy mud substrate.</p> <p> <b>Type locality</b>. Kuta, southern Lombok Island.</p> <p> <b>Distribution</b>. Known only from Lombok Island, Indonesia, thus far.</p>Published as part of <i>Ng, Peter K. L. & Rahayu, Dwi Listyo, 2020, A synopsis of Typhlocarcinops Rathbun, 1909 (Crustacea: Decapoda: Brachyura: Pilumnidae), with descriptions of nine new species from the Indo-West Pacific, pp. 1-100 in Zootaxa 4788 (1)</i> on pages 75-78, DOI: 10.11646/zootaxa.4788.1.1, <a href="http://zenodo.org/record/3878222">http://zenodo.org/record/3878222</a>
Personal Information Management (PIM) of academic researcher / Rahayu Handan
Personal Information Management (PIM) is about having the correct information in the correct place, in the correct form, and of adequate fullness and excellence to meet human present need. Better PIM means a better quality to our lives (individual or organization) and improves in education programs of information literacy. Hence, the aim of this study is propose strategies to tackle the issues of handling PIM activities task of academic researchers towards the improvement of information literacy among them. Therefore, PIM activities task within the context of academic researchers will be identified and followed by identifying the issues of handling PIM activities task while searching and managing found information. This paper reported the results of semi-structured interview using qualitative method of case study fifteen academic researchers within the scope of searching information on Web 2.0. This study discovered three main preferences of creating information using search engines, website and electronic journals. For saving, organizing and managing found information, most of them reported keeping their information in internal hard drive, external hardisk, and organize it by folders. With regard of retrieving information on the web, commonly they looked on their written note book before start retrieving. Email was the favourite option for distributing information. Categories of issues were derived from the semi-structured interview and literature analysis. Through content analysis, three strategies were identified to tackle the issues of handling PIM. These results extended the understanding of academic researchers' PIM behaviours; help inform the strategy of searching and strategy of managing using PIM digital tools
PROSEDUR PEMERIKSAAN RADIOGRAFI ABDOMEN AKUT DENGAN KLINIS ILEUS DI RS MARDI RAHAYU KUDUS
PROSEDUR PEMERIKSAAN RADIOGRAFI ABDOMEN AKUT DENGAN KLINIS ILEUS DI RS MARDI RAHAYU KUDUSFestyawan Ibrahim Davianto Widodo1), Angga Yosianto Bequet2)INTISARIPemeriksaan radiografi abdomen akut merupakan pemeriksaan yang dilakukan tanpa menggunakan media kontras, untuk melihat kontur, serta kelainan pada daerah abdomen yang memerlukan tindakan segera. Menggunakan proyeksi AP Supine, AP setengah duduk, dan AP Left Lateral Decubitus (LLD) dengan pasien tidur miring ke kiri selama 5 sampai 20 menit. Di Instalasi Radiologi RS Mardi Rahayu Kudus pemeriksaan radiografi abdomen akut dengan klinis ileus hanya menggunakan proyeksi AP Supine,dan AP Left Lateral Decubitus (LLD) dengan menggunakan selang waktu pemosisian pasien tidur miring ke kiri sebelum di ekspos selama 15 menit. Penelitian ini bertujuan untuk mengetahui prosedur pemeriksaan radiografi abdomen akut dengan klinis ileus, alasan penggunaan 2 posisi dan alasan dilakukannya pemosisian selama 15 menit.Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus.Pengambilan data dilakukan di Instalasi Radiologi RS Mardi Rahayu Kudus pada bulan Maret - April 2022 dengan observasi, wawancara mendalam, dan studi dokumentasi.Hasil penelitian mengenai prosedur pemeriksaan radiografi abdomen akut dengan klinis ileus di RS Mardi Rahayu Kudus, menunjukkan bahwa prosedur pemeriksaan radiografi abdomen akut dengan klinis ileus menggunakan proyeksi AP Supine dan Left Lateral Decubitus (LLD)dan pemosisian tidur miring ke kiri selama 15 menit. Alasan hanya menggunakan 2 posisi AP Supine dan Left Lateral Decubitus (LLD) adalah informasi yang dihasilkan dari proyeksi semi erect dengan LLD relatif sama dan mempertimbangkan dosis radiasi yang diterima pasien. Alasan dilakukan pemosisian tidur miring ke kiri selama 15 menit adalah untuk memberi kesempatan udara bisa naik ke sisi kanan atas abdomen walaupun sedikit setidaknya minimal bisa naik dan tampak.Kata kunci : Abdomen Akut, Ileus, RS Mardi Rahayu Kudus, Left Lateral Decubitus (LLD), AP Supine.1)Mahasiswa Prodi Radiologi Purwokerto Program Diploma Tiga Jurusan Teknik Radiodiagnostik dan Radioterapi Poltekkes Kemenes Semarang2)Dosen Jurusan Teknik Radiodiagnostik dan Radioterapi Politeknik Kesehatan Kemenkes Semarang
Transmisi Pemaknaan Al-Qur’an Dalam Sekar Sari Kidung Rahayu Karya Eyang Achmad Djuwahir Anomwidjaja
This research aims to describe Sekar Sari Kidung Rahayu and determine the transmission of science that occurs in this work. In this research the author used a qualitative descriptive research method. The results of this research are first, Sekar Sari Kidung Rahayu by Eyang Achmad Djuwahir Anomwidjaja is a tembang macapat which was composed as a form of response, appreciation and reception for the presence of the Qur'an in his cultural group. This work contains the meaning of the Qur’an , invitations and advice in studying the Qur’an . The completed work consists of Surah Al-Fatihah, An-Naba' -- An-Nas (Juz 'Amma), Yasiin, Al-Baqarah, Ali-Imron and pieces of verses from the Qur’an . Second, the transmission of science that occurs consists of three stages: 1) Eyang's awareness of his cultural group which perpetuates the macapat tradition alongside the existence of pesantren as centers of Islamic religious education. 2) Interest in the form of Eyang's idea to compose tembang macapat containing meaning from the Qur’an . 3) Adoption takes the form of Eyang's actions as a transmitter in implementing ideas in his work. The meaning of the Qur'an by Eyang Achmad Djuwahir was then transmitted to the general public in the form of books, audio-visual documentation in digital media and through the Macapat community which studied Sekar Sari Kidung Rahayu.
Keywords : tembang macapat, reception of the Qur’an, transmission of science.Penelitian ini bertujuan untuk mendeskripsikan Sekar Sari Kidung Rahayu dan mengetahui proses transmisi pengetahuan yang terjadi pada karya tersebut. Dalam penelitian ini penulis menggunakan metode penelitian deskriptif kualitatif. Hasil penelitian ini adalah pertama, Sekar Sari Kidung Rahayu karya Eyang Achmad Djuwahir Anomwidjaja merupakan tembang macapat yang disusun sebagai bentuk respon, apresiasi sekaligus resepsi atas hadirnya Al-Qur’an pada kelompok budayanya. Karya tersebut berisi kandungan Al-Qur’an, ajakan dan nasihat dalam mempelajari Al-Qur’an. Karya yang sudah diselesaikan terdiri dari Surat Al-Fatihah, An-Naba’-An-Nas (Juz ”˜Amma), Yasiin, Al-Baqarah, Ali-Imron dan potongan ayat-ayat Al-Qur’an. Kedua, transmisi pengetahuan yang terjadi terdiri atas tiga tahapan: 1) Kesadaran (awareness) Eyang terhadap kelompok budayanya yang melanggengkan tradisi macapat berdampingan dengan keberadaan pesantren sebagai pusat pendidikan agama Islam. 2) Minat atau ketertarikan (interest) berupa gagasan Eyang untuk menyusun tembang macapat yang berisi kandungan ayat-ayat Al-Qur’an. 3) Adopsi (adoption) berupa tindakan Eyang sebagai transmitter dalam mengimplementasikan gagasan pada hasil karyanya. Pemaknaan Al-Qur’an oleh Eyang Achmad Djuwahir selanjutnya ditransmisikan ke khalayak ramai berupa buku, dokumentasi audio-visual dalam media digital serta melalui paguyuban macapat yang mengkaji Sekar Sari Kidung Rahayu.
Kata kunci : tembang macapat, resepsi Al-Qur’an, transmisi pengetahuan
PENERAPAN SISTEM AKUNTANSI PENGGAJIAN DALAM KAITANNYA DENGAN SISTEM MANAJEMEN MUTU (ISO 9001:2008) (STUDI KASUS PADA PT. RAHAYU SANTOSA)
The accounting system is a very complex system in a company, it is necessary to ensure the system processes the company is running consistently and efficiently to produce a good performance. One way that can be applied to achieve the goal or objective is to be a synergy with the accounting system of quality management systems (ISO 9001: 2008) which is usually referred to by the International Standard Organization (ISO). Quality management system standards (ISO 9001: 2008) is a system that has standards or quality is good, which is already international. Quality management system standards (ISO 9001: 2008) is an international standard that is no stranger to manufacturing and service industries. Standards become mandatory for many manufacturers or companies to be able to compete in the international market, by demonstrating the consistency of the product quality. The purpose of this paper is: the first is knowing the payroll accounting system implementation at PT. Rahayu Santosa, second is knowing the implementation of quality management system (ISO 9001: 2008) at PT. Rahayu Santosa, and last is knowing payroll accounting system implementation in relation to the quality management system (ISO 9001: 2008) at PT. Rahayu Santosa. The methodology used in this study is the descriptive research method that studies carried out by means of a variable to describe and explain research on the author, as well as action research methods to obtain the necessary data.
Payroll accounting system at PT. Rahayu Santosa still use the manual payroll accounting system or not computerized. Payroll accounting systems applied by PT. Rahayu Santosa is in conformity with the existing SOP PT. Rahayu Santosa and not found during the major findings of internal audit. Payroll system part of the ISO 9001 on the HR department.
ISO 9001: 2008 is a quality management system standards issued by international organizations, which means that the product is not certified, but how to set up the system. The quality management system (ISO 9001: 2008) is a system implemented by PT. Rahayu Santosa in order to improve the quality of a product (goods or services). PT. Rahayu Santosa is one of the manufacturing companies that implement ISO 9001: 2008 since 2008.
4
Application of payroll accounting system does not have a direct relation with the quality management system (ISO 9001: 2008), but the quality management system (ISO 9001: 2008) ensure the procedure is good payroll system.
Keywords : ISO 9001:2008 and Accounting Syste
An Analysis of Speaking Errors of English Club Participants at SMKS Sempena Rokan Hilir
ABSTRACT
DELIS RAHAYU (2022): An Analysis of Speaking Errors of English Club Participants at SMKS Sempena Rokan Hilir
The author wrote this research to describe the type of dominant speaking errors by English club participants at SMKS Sempena Rokan Hilir, to describe the frequency and the dominant type, and to explain the errors. This research was descriptive qualitative research. The researcher collected the video of speaking activities conducted by English club participants and the English teacher. The researcher used transcript from the video as the data source. The researcher employed documentation method to collect the data. There were 39 errors found. The researhcer categorized the speaking errors type and the sources based on the theory of Clark and Clark. The research results were 14 silent pauses (35.89%), 3 filled pauses (7.69%), 16 repetition (41.02%), 2 false start (retraced) (5.12%), 2 interjection (5.12%), 1 stutters (2.56%), and 1 slip of tongue (2.56%)
- …
