99 research outputs found
Analisis Penerapan Akuntansi Keuangan Pada Badan Usaha Milik Desa (BUMDes) Karya Anggun Desa Pasir Jaya Kecamatan Rambah Hilir Kabupaten Rokan Hulu
The purpose of this study is to determine the appropriateness of the application of accounting at Village Owned Enterprises (BUMDes) Karya Anggun ,Pasir Jaya Village, Rambah Hilir Sub District with General Acceptable Accounting principles. The data collection techniques used in this study were interview and documentation methods. In analyzing the data, the writer uses descriptive method, which is analyzing the facts found in the field, then connecting with the theories that the author has obtained, so that a conclusion can be drawn which is a solution to the problem at hand. The result of this study are that the BUMDes Karya Anggun Pasir Jaya Village flow statements, equity reports, and notes to financial statements. Village Prosperous Enterprises (BUMDes) Karya Anggun also does not present the allowance for uncollectible accounts in the balance sheet
KAJIAN STRUKTURALISME GENETIK DAN NILAI PENDIDIKAN KUMPULAN CERPEN KEDAI BIANGLALA KARYA ANGGUN PRAMESWARI SEBAGAI BAHAN AJAR BAHASA INDONESIA DI SMA
Abstract: This research aims to describe: (1) intrinsic element on a collection of short strories Kedai Bianglala; (2) social aspect on a collection of short stories; (3) the worldview of the author (Anggun Prameswari); (4) the educational values are contained in a collection of short stories; and (5) the relevance of teaching materials in Indonesian language at high school. The research method using descriptive qualitative with approach of genetik structuralism. The results of the research are as follows. First, intrinsic elements contained in a collection of short strories Kedai Bianglala including theme, plot, background, characterization, point of view and mandate. The elements are different between short story one wih another short story. Secondly, The social aspect raised by the author in a collection of short sories of Kedai Bianglala is the point modern view society that is not old-fashioned, but is still overshadowed by the conservative values. The story raised about caring, obedience, and sacrifice. Thirdly, the worldview of Anggun Prameswari raises on the social issues relating of the women story. Fourth, the value of education in the collection of short stories Kedai Bianglala includes the value of religious education, the moral education value, the social education value and the cultural education value. Fifth, a collection of short stories Kedai Bianglala and the result of value contained in the short story is relevan if used of teaching materials in Indonesian Language at high school. Keyword: collection of short stories, Kedai Bianglala, genetic structuralism, educational value, material relevance. Abstrak: Penelitian Ini bertujuan untuk mendeskripsikan: (1) unsur intrinsik pada kumpulan cerpen Kedai Bianglala; (2) aspek sosial pada kumpulan cerpen; (3) pandangan dunia pengarang (Anggun Prameswari); (4) nilai-nilai pendidikan yang terkandung dalam kumpulan cerpen; dan (5) relevansi sebagai bahan ajar bahasa Indonesia di SMA. Metode penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan stukturalisme genetik. Hasil penelitian ini adalah sebagai berikut. Pertama, unsur intrinsik yang terdapat pada kumpulan cerpen Kedai Bianglala meliputi tema, alur, latar, penokohan, sudut pandang, dan amanat. Unsur-unsur tersebut berbeda antara cerpen satu dengan cerpen yang lain. Kedua, aspek sosial yang diangkat oleh pengarang dalam kumpulan cerpen Kedai Bianglala adalah sudut pandang masyarakat modern yang tidak terlalu kolot, namun masih dibayangi oleh nilai-nilai konservatif. Ceritanya mengangkat tentang kepedulian, kepatuhan, dan pengorbanan. Ketiga, pandangan dunia Anggun Prameswari mengangkat tentang isu-isu sosial yang berhubungan dengan kisah-kisah perempuan. Keempat, nilai pendidikan dalam kumpulan cerpen Kedai Bianglala meliputi nilai pendidikan agama, nilai pendidikan moral, nilai pendidikan sosial, dan nilai pendidikan budaya. Kelima, kumpulan cerpen Kedai Bianglala dan hasil analisis nilai-nilai pendidikan yang terdapat pada cerpen relevan bila digunakan sebagai bahan ajar bahasa Indonesia di SMA.Kata kunci: kumpulan cerpen. Kedai Bianglala, strukturalisme genetik, nilai pendidikan, relevansi bahan ajar
ANALISISSISTEM AKUNTANSI PENERIMAAN KAS DARIPEMBAYARAN PREMIASURANSI PADA PT. ASURANSI HARTA AMAN PRATAMA KANTORCABANG PALEMBANG
Analysis Systems of Cash Receipts Accounting from Insurance Premium Payment at PT. Asuransi HartaAmanPratama Branch Office Palembang
Septiani Anggun Lestari, 2016 (xvi + 85pages)
E-mail:[email protected]
This research aims to determine the procedure and system of Cash Receipts Accounting from Insurance Premium Payment at PT. Asuransi HartaAmanPratama Branch Office Palembang. The author collect data by conducting observations and direct interviews to the object of writing. The analysis conducted by the author is Analysis Systems of Cash Receipts Accounting from Insurance Premium Payment that has been applied by the company. From result analysis, the authors found that the problems in the procedures and Systems of Cash Receipts Accounting from Insurance Premium Payment, where the procedures for cash receipts only two procedures, procedures for cash receipts and cash contributions to the bank's procedures, and there is a lack of functions related to the accounting system of cash receipts, receipt document only made in two copies, payment slip banks are not created duplicate, and the notes contained only cash book. After analysing the problem, the author suggest the company to add procedures for recording cash receipts from the payment of insurance premiums, and involve accounting functions on a flow chart of cash receipts accounting system, create document form registration in two copies, create receipt document in three copies, create a slip document of bank payment slip into three copies and add a note in the form of cash receipts journal and ledger conducted by the accounting department to make the recording proces
IMPLEMENTASI PERATURAN DAERAH KOTA SURAKARTA NOMOR 4 TAHUN 2011 TENTANG PAJAK DAERAH (Studi Pada Pajak Hiburan Penyelenggaraan Konser Musik Di Hotel Kota Surakarta Tahun 2015-2016)
ABSTRACT Dian Anggun Larasati, E0013131, Implementation Entertainment Tax Organizing Music Concert In Surakarta City Hotel 2015-2016 This study aims to find out how the implementation of the collection of Entertainment Tax on the implementation of Music Concert in the Hotel Year 2015-2016 which has not been in accordance with the budget target of Surakarta City and Surakarta City Local Regulation No. 4 of 2011 on Local Taxes in the City of Surakarta and how the obstacles faced in the application of the Regulation The area of the entertainment tax evaporation is happening. The type of research used in the writing of this law is empirical legal research or non-doctrinal research (social legal research). The nature of research used The author in preparing the writing of this law is descriptive. The approach to be used by the author is a qualitative approach. In this study the authors take the location of research in BPPKAD Solo. Sources of legal materials used in the form of primary and secondary legal materials. Based on the results of this study and discussion resulted in the conclusion Implementation of Regional Regulation No. 4 of 2011 on Local Taxes in Surakarta City has not been implemented based on 3 aspects of the aspects of justice, legal certainty aspects, and aspects of expediency. Implementation of tax in Surakarta City still experience some obstacles. These barriers or constraints come from the taxpayer, the tax officer, and the regulation. Keywords: Taxes, Implementation, Perd
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT GLOBAL MULTIPACK PALEMBANG
THE ANALYSIS OF SOURCE AND THE USAGE OF THE WORKING CAPITAL AT PT GLOBAL MULTIPACK PALEMBANG
Anggun Oktavia, 2014 (xii+57 pages)
[email protected]
The title of this final report is “Analysis of The Source and Usage of Working Capital at PT Global Multipack Palembang”. The purpose of this final report is to find out the management and usage of working capital in the company. The writing of this report, data were gathered throught interview, observation and study document at PT Global Multipack Palembang. The data obtaine are in terms of financial report consist of profit and loss report and balance sheet year 2011, 2012 and 2013. Data were analyzed based on the theory associated with the of working capital. After analyzed, the author conclude that PT Global Multipack decrease working capital during two consercutive years in 2012 and 2013. Based on these problems, the company should improve it’s obligations by reduced current debt and to collect the receivables thats accumulate each year in oreder to be transferred to cash/bank is relative small
Perbandingan Kosakata Dasar Bahasa Indonesia Dan Bahasa Minangkabau Pada Cerita Rakyat Anggun Nan Tongga Karya Ambas Mahkota
This research is entitled "Comparison of Basic Indonesian Vocabulary and Minangkabau Language on Anggun Nan Tongga Folk Story by Ambas Crown". The research problem is (1) What is the equation basic Indonesian vocabulary with basic language vocabulary Minangkabau? (2) What is the similarity of the basic vocabulary of language Indonesia with a basic vocabulary of Minangkabau languages? (3) How the difference in basic Indonesian vocabulary with basic language vocabulary Minangkabau? This study aims to collect data and information about comparing basic Indonesian vocabulary with basic vocabulary Minangkabau language on Anggun Nan Tongga Folk Story by Ambas Crown. The author does not limit his study to points of equality, similarity, and difference. The theory used is the Gorys Keraf theory which is included in in the Swadesh list it is considered universal, meaning in two hundred vocabulary words the base also includes several vocabulary words in other words (1) verbs, (2) Nouns, (3) Pronunciations, (4) Numerals, (5) Adjectives, (6) Adverb, (7) Words Task. The method used in this study is a comparative method. The type of research used is library research. The approach used in this research is content analysis in qualitative approach. The data collection technique used is technique documentation, hermeneutic techniques, namely reading, writing and conclusions. Conclusion in this study that comparison in the basic vocabulary of Indonesian with the basic vocabulary of the Minangkabau language obtained data 51 equations, 119 similarities, and 30 differences between Indonesian and language Minangkabau
PENGARUH LATIHAN BEBAN DENGAN METODE SET SYSTEM TERHADAP KEKUATAN, DAYA TAHAN OTOT, DAN FLEKSIBILITAS MEMBERS BAHTERA FITNESS CENTER YOGYAKARTA
Latihan beban merupakan latihan yang dilakukan secara sistematis dengan menggunakan beban sebagai alat untuk menambah kekuatan fungsi otot guna mencapai tujuan seperti memperbaiki kondisi fisik, mencegah terjadinya cedera atau untuk tujuan kesehatan. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh latihan beban dengan metode set system terhadap kekuatan, daya tahan otot, dan fleksibilitas members Bahtera Fitness Center Yogyakarta.
Penelitian ini menggunakan metode eksperimen dengan desain the one group pretest-posttest design. Sampel dalam penelitian ini adalah members Bahtera Fitness Center Yogyakarta yang berjumlah 16 orang. Teknik analisis data
menggunakan uji normalitas untuk mengetahui apakah data mempunyai sebaran yang berdistribusi normal. Uji homogenitas variant untuk menguji kesamaan varians data kelompok eksperimen. Uji-t untuk mengetahui apakah terdapat perbedaan variabel antara pretest dan posttest pada kelompok eksperimen
Hasil analisis penelitian menunjukkan bahwa (-t 2,131) dengan taraf signifikansi p = 0,000 < 0,05. Jadi dapat dibuktikan hipotesis penelitian secara signifikan yaitu: (1) Pengaruh set system terhadap peningkatan
kekuatan otot punggung dengan hasil t test (t = 2,745 dan p = 0,015), (2) Pengaruh
set system terhadap peningkatan kekuatan otot tungkai dengan hasil t test (t =
2,322 dan p = 0,035), (3) Pengaruh set system terhadap peningkatan kekuatan otot tangan (menggenggam) dengan hasil t test (t = 2,232 dan p = 0,041), (4) Pengaruh set system terhadap peningkatan daya tahan otot tubuh bagian atas dengan hasil t test (t = 3,423 dan p = 0,004), (5) Pengaruh set system terhadap peningkatan daya tahan otot perut dengan hasil t test (t = 6,352 dan p = 0,000), (6) Pengaruh set system terhadap peningkatan daya tahan otot punggung dengan hasil t test (t =
4,064 dan p = 0,001), dan (7) pengaruh set system terhadap peningkatan fleksibilitas dengan hasil t test (t = 3,022 dan p = 0,009).
Kata Kunci: set system, kekuatan otot, daya tahan otot, fleksibilitas
Pengaruh Latihan Beban Metode Compound Set dan Circuit Training Terhadap Persentase Lemak Tubuh Ditinjau dari Volume Oksigen Maksimum (VO2Max)
Penelitian ini bertujuan untuk mengetahui: (1) perbedaan pengaruh latihan beban metode compound set dan circuit training terhadap penurunan persentase lemak tubuh ditinjau dari VO2Max, (2) perbedaan pengaruh VO2Max tinggi dan VO2Max rendah terhadap penurunan persentase lemak tubuh, dan (3) interaksi antara metode latihan beban dan VO2Max terhadap persentase lemak tubuh ditinjau dari VO2Max.
Penelitian ini merupakan penelitian eksperimen dengan rancangan faktorial 2 x 2. Populasi dalam penelitian ini adalah 58 members Perigon Fitness Studio yang programnya penurunan persentase lemak tubuh. Sampel berjumlah 20 members ditentukan dengan teknik Purposive Random Sampling. Pengumpulan data menggunakan pretest dan posttest. Instrumen dalam penelitian ini adalah multistage fitness test dan timbangan bioelectrical impedance analysis omron (BIA) type HBF-375 yang sudah dikalibrasikan di laboratorium kalibrasi dan uji PT Adi Multi kalibrasi. Teknik analisis data yang digunakan adalah Analisis Varian (ANAVA) dengan taraf signifikansi 5%. Uji prasyarat analisis data menggunakan uji normalitas Kolmogorov Smirnov Test dengan taraf signifikan 5% dan uji homogenitas varians Levene Test dengan taraf signifikan 5%.
Hasil penelitian menunjukkan bahwa: (1) terdapat perbedaan pengaruh antara latihan beban dengan compound set dan circuit training terhadap penurunan persentase lemak tubuh, terbukti nilai p = 0,048 < 0,05; (2) terdapat perbedaan pengaruh VO2Max tinggi dan VO2Max rendah terhadap persentase lemak tubuh, terbukti nilai p = 0,000 < 0,05; (3) terdapat interaksi antara metode latihan beban dan VO2Max terhadap persentase lemak tubuh, terbukti nilai p = 0,000 < 0,05. Kelompok members yang memiliki VO2Max tinggi lebih tepat jika dilatih dengan metode circuit training, sedangkan kelompok members yang memiliki VO2Max rendah lebih baik jika dilatih dengan metode compound set. Jadi dapat disimpulkan bahwa metode circuit training lebih tepat untuk program latihan penurunan persentase lemak tubuh dibandingkan dengan metode compound set.
Kata kunci: metode latihan beban, VO2Max, persentase lemak tubuh
The relationship between technical efficiency, firm growth and market structure in the Indonesian palm oil industry
AbstractThis research investigates the relationship between efficiency and firm growth as well as the relationship between firm growth and market structure (CR4) to evaluate whether the quiet-life (QL) and/or efficient structure (ES) hypothesis applies in the Indonesian palm oil industry. This study uses large and medium industry survey data sourced from the Indonesian Bureau of Central Statistics (BPS) for the period from 1990 to 2017. The efficiency score is calculated using data envelopment analysis (DEA) using a bootstrapping approach. The two-step generalized method of moments (GMM) and panel vector auto regression (PVAR) are used to test the two hypotheses. The results show that technical efficiency can increase a firm’s market share, market concentration, and market power. These results support the ES hypothesis. This research also finds that market structure (CR4) has an impact on firm efficiency, providing evidence supporting the QL hypothesis. These results indicate that the ES and QL hypotheses apply in Indonesia during a business cycle that needs to be considered by policymakers
Sapardi dan Puisi yang Bernyanyi
Puisi indah Sapardi memancing siapa pun untuk bernyanyi. ”Aku Ingin” dimusikkan cukup memukau oleh Dwiki Dharmawan. Melalui vokalis perempuan, puisi itu disenandungkan dengan anggun tapi feminin. Seolah berisi rintihan dan kepedihan. Di kala syair musik pada lagu pop mutakhir cenderung picisan, kita mendengar selarik puisi Sapardi menjadi oase.
Musik dewasa ini memang sering kali kehilangan kata-kata, monoton, dan menjemukan. Kisah asmara dan cinta-cintaan masih menjadi pikat, tapi berisi deretan lirik yang dangkal jika tak boleh dibilang banal. Tak mengherankan apabila lagu Aku Ingin menjadi idola untuk dinyanyikan di pelbagai gelaran, dari musik kamar mandi, kafe, hingga panggung pertunjukan. Banyak puisi dinyanyikan, tapi puisi Sapardi menjadi kata yang paling akomodatif menerima nada. Tapi bukankah selama ini puisi senantiasa ”bertarung” dengan nada dan harmoni
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