398 research outputs found

    Analisis Penerapan Akuntansi Pada Pt. Fajar Mas Murni Pekanbaru

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    The purpose of this study is to determine the suitability of the application of accounting carried out by PT. Fajar Mas Murni with generally accepted accounting principles. The research design used by the author is qualtitative where the process of finding knowledge is based on numerical data. The data used in this study are primary data and secondary data. The data collection methods used in this study were interviews and documentation. With the research conducted by the author, PT. Fajar Mas Murni conducts recording using the accrual base system. PT. Fajar Mas Murni in preparing financial statements does not make journals, general ledgers, balance sheets, reports of changes in equity, cash flow statements and notes to financial statements. From the results of the study, the author concludes that the application of accounting carried out by PT. Fajar Mas Murni has not complied with generally accepted accounting principles

    Analisis Penerapan Akuntansi Sds Al Fajar Sei Pakning Pada Yayasan Al Fajar Bengkalis

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    Al Fajar IT Private Primary School is under the auspices of the Al Foundation Fajar Bengkalis engaged in education located at Jl. Gen. Sudirman Sejangat Village, Bukit Batu District, Bengkalis Regency. The purpose of this study is to determine the suitability of accounting implemented by Al Fajar Private IT Primary School Sei Pakning Al Fajar Foundation Bengkalis With General Accepting Accounting Principles. The types of data collected in this study include premier data, which is data and information collected from the school is still in book form and still needs more processing further, these types of premiere data are data obtained from the management Al Fajar SDS School, information about the report is processed and rearranged, and secondary data, namely data reports obtained from schools in the form which is like: financial statements and other written records. The results of this study were at the time of recording financial transactions Al Fajar SDS IT school does not make journals, post big books, and the adjusting entry, and the school does not make depreciation of its fixed assets, so that the value of fixed assets is shown in the value of the book. From the description of the discussion and the results of research that has been the author do, it can be stated from the results of research that the application of accounting on Al Fajar SDS IT school is not in accordance with acceptable accounting principles general

    Penerapan Pemasaran Digital Pada UMKM Canai Mak Fajar Di Bengkalis

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    The aim of conducting digital marketing at Canai Mak Fajar MSMEs is to find out the marketing mix such as: product, price, place and promotions that have been carried out at Canai Mak Fajar MSMEs, to implement digital marketing as a sales strategy, and to find out the obstacles and solutions faced during the marketing process. This project implementation method consists of four stages, namely project preparation, project implementation, project completion, and project reporting. Thus, the final result of this product is to apply digital marketing in the development of Canai Mak Fajar MSMEs in Bengkalis. The digital marketing process is divided into several stages: the process of making roti canai, the process of creating social media accounts, and marketing products on social media. The obstacle faced when implementing digital marketing is that the author has to think of interesting content ideas every day that can attract consumers' buying interest so that Canai Mak Fajar products are better known to many people in Bengkalis City as well as in remote areas of Bengkalis. The solution taken by the author must be extra in looking for references for interesting and up-to-date content ideas so that consumers are interested in buying canai at UMKM Canai Mak Fajar. It can be concluded that the implementation of digital marketing that has been carried out has had a positive impact

    Efisiensi Ekonomi sebagai Remedy Hukum

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    Law and Economics as a branch of Jurisprudence offers economic efficiency as a legal norm that guides the activities of the law. Under proper coceptualization, economic efficiency also helps to examine, evaluate, as well as valuating law and the jurisprudence. In this paper, one of the forms of economic efficiency is applied as the economic approach to law to distribute in which the law must be able to stipulate all the profit produced. In this case, economic efficiency made the law as an incentive to alter behavior as well as directing and maintaining them in accordance with the purpose of the law. The remedy of law through economic efficiency aims at revealing important aspects as the essence of definitive foundation of jurisprudence

    Net Benefit Analysis to the Referent Group Terhadap Dampak Imunitas Hukum Aparat Penegak Hukum Di Indonesia

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    Net Benefit Analysis (NBA) is a technique aimed at identifying the least costly way of achieving a given objective. It weights the expected benefits of choices or policy against its expected costs. The difference between the anticipated benefits and the anticipated costs is then used to choose among competing alternatives. In this writing, benefits are approximated by a willingess to pay, while costs are formalized either as a willingness to pay to avoid or, alternatively, as opportunity costs. It also shows that NBA does not require the expression of benefits and costs in money terms. The result of this analysis provides a choice among alternative means and address the preliminary question of whether the end is worth pursuing, or which among alternative goals should be pursued

    EFISIENSI EKONOMI SEBAGAI REMEDY HUKUM

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    Abstrak Hukum dan Ekonomi merupakan salah satu disiplin dalam ilmu hukum yang menawarkan pengutamaan efisiensi ekonomi sebagai kaidah hukum dalam mengarahkan praktik hukum. Dengan melakukan konseptualisasi lebih lanjut, efisiensi ekonomi juga membantu dalam menilai dan melakukan penilaian terhadap hukum. Salah satu bentuk efisiensi ekonomi dalam tulisan ini adalah pendekatan ekonomis terhadap hukum dalam merumuskan keuntungan yang dihasilkan hukum. Dalam hal ini efisiensi ekonomi mengubah hukum sebagai insentif dalam mengubah perilaku manusia seperti halnya mempertahankan perilaku yang sudah sejalan dengan tujuan-tujuan hukum. Hukum seyogianya menentukan upaya perbaikan melalui penghukuman dan penghargaan sebagai insentif untuk mengungkap aspek-aspek tertentu atau krusial dari ilmu hukum. Abstract Law and Economics is one of the disciplines in the jurisprudence that offers the primacy of economic efficiency as the rule of law in directing the practice of law. With further conceptualization, economic efficiency is also useful in judging and assessing the law. One relevant form of economic efficiency discussed in this paper is the economic approach to law in formulating the expected profit of the law. In this case, economic efficiency transforms law into an incentive to change human behaviors as well as to maintain certain behaviors that are already in line with the objectives of the law. Laws should determine remedies by way of punishment and rewards as an incentive to reveal certain crucial aspects of jurisprudence

    Psikoanalisis Dalam Novel Sunyi Paling Riuh Karya Fajar Sulaiman

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    This research is motivated by the personality elements of the characters in the novel Sunyi Palinng Riuh by Fajar Sulaiman, Sigmund Freud's Psychoanalytic Study. In this research, the characterization of the characters reflects the dialogue and monologues found in the novel. This research focuses on everyday life. From this phenomenon, the author was interested in conducting research on the novel Sunyi Most Riuh by Fajar. The aim of this research is to describe, analyze, interpret and conclude the personality elements of the characters in the novel Sunyi Palinng Riuh by Fajar Sulaiman, a study of Sigmund Freud's psychoanalysis. This research uses descriptive research methods and uses a qualitative approach. The data collection technique used is Hermeneutics, namely the technique of reading, taking notes and concluding. The data analysis techniques used are data identification, data clarification, data analysis, data interpretation, and conclusions. The results of this research can be concluded that the most dominant element of the novel Sunyi Terriuh by Fajar Sulaiman is ego with 127 data. Basically, the ego differentiates between objects thought about and objects in the real world. Meanwhile, the Id principle is calm and seeks satisfaction from pleasure

    DESAIN SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA PD. FAJAR RAYA

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    Accounting Information Systems ( AIS ) is a collection of the activities of the organization that is responsible for providing financial information and information obtained from transaction data for purposes of internal reporting to managers for use in planning and controlling current and future operations and external reporting to shareholders , government and other outside parties . Problem in PD . Fajar Raya is the absence of information systems for inventory control inventory stock available . Therefore , in this paper the authors tried to design an information system inventory accounting . Author of the research methods used in the manufacture of paper is a description of research with direct observation through interviews and questionnaire administration . With these studies , will ultimately provide output in the form of inventory accounting information system design is suitable for PD . Fajar Raya . Where the design of the system can provide the required information about the inventory . Keywords : Inventory , Accounting Information System

    Analisis Penerapan Akuntansi Pada Tk Bintang Fajar Duri Desa Pematang Obo Kecamatan Bathin Solapan Kabupaten Bengkalis

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    The purpose of the study is to find out the suitability of financial accounting information available at Kindergarten Morning Star Duri with General Acceptance Accounting Principles. The types of data to be detailed in this study are Primary Data, data obtained information will be collected, put together from the foundation in book form and will also need to be processed further, this primary data type for example is data obtained from the management of Bintang Fajar Duri Kindergarten , financial statement information such as SPP, PMB, etc. then are also processed again, and Secondary Data, which is data obtained by collecting financial report materials that have been made, including in the form of a brief history of kindergarten and organizational structure of Bintang Fajar Kindergarten . From the research that the author did, it can be concluded the results of the study that the application of financial accounting in TK Bintang Fajar Duri is not in accordance with the General Acceptance Accounting Principles

    PERAN BAITUL MAAL WAT TAMWIL FAJAR BINA SEJAHTERA DALAM PEMBERDAYAAN SIMPAN PINJAM DI DESA SEMULI RAYA LAMPUNG UTARA

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    ABSTRAK BMT (Baitul Maal wat Tamwil) atau padanan kata Balai Usaha Mandiri Terpadu adalah Lembaga Keuangan Mikro Syariah (LKMS) yang dioperasikan dengan prinsip bagi hasil, berusaha menumbuh kembangkan bisnis usaha mikro dan kecil, dalam rangka mengangkat derajat dan martabat serta membela kepentingan kaum fakir miskin. Rumusan masalah penelitian yaitu : “Bagaimana Peran BMT Fajar Bina Sejahtera Dalam Pemberdayaan Simpan Pinjam di Desa Semuli Raya Lampung Utara.” Adapun tujuan penelitian berdasarkan rumusan masalah di atas yaitu untuk menguraikan Peran BMT Fajar Bina Sejahtera Dalam Pemberdayaan Simpan Pinjam. Jenis penelitian yang akan digunakan oleh penulis adalah penelitian kualitatif. Penelitian kualitatif dapat diartikan sebagai salah satu prosedur penelitian yang menghasilkan data deskriptif berupa ucapan atau tulisan dan perilaku orang-orang yang diamati. Dalam pengumpulan data penulis menggunakan metode wawancara sebagai pedoman kepada pegawai BMT Fajar Bina sejahtera Desa Semuli Raya Lampung Utara, sedangkan dokumentasi dilakukan dengan melakukan pencatatan ataupun data yang diperoleh dari BMT Fajar Desa Semuli Raya Lampung Utara seperti sejarah BMT Fajar Bina sejahtera Desa Semuli Raya Lampung Utara, struktur organisasi, dan ilustrasi pembiayaan pada BMT Fajar Bina sejahtera Desa Semuli Raya Lampung Utara. Hasil dari penelitian ini adalah Peran KSPPS BMT Fajar Bina Sejahtera di Desa Semuli Raya Lampung Utara 4 yaitu: Pemberianmodal usaha seperti pembiayaan Murabahah, Mudharabah, Musyarakah dan Ijarah. Pemenuhan kebutuhan konsumtif anggota seperti pemberian kendaraan, tanah, rumah atau barang elektronik. Pemberian dana pinjaman qord dan dana sosial digunakan dalam hal�hal tertentu seperti pembayaran hutang anggota,biaya pendidikan dan kesehatan. Penguatan ekonomi dengan adanya program tabungan yakni simpanan wadiah, deposito ber-jangka,dan simpanan bagi hasil. Kata kunci : Peran Baitul Maal Wat Tamwil Fajar Bina Sejahtera Dalam Pemberdayaan Simpan Pinjam iv ABSTRACT BMT (Baitul Maal wat Tamwil) or the equivalent of the Integrated Independent Business Center is a Sharia Microfinance Institution (LKMS) that is operated on the principle of profit sharing, trying to grow and develop micro and small business businesses, in order to elevate the degree and dignity and defend the interests of the poor. . The formulation of the research problem is: "What is the Role of BMT Fajar Bina Sejahtera in Empowering Savings and Loans in Semuli Raya Village, North Lampung." The research objective based on the problem formulation above is to describe the role of BMT Fajar Bina Sejahtera in Empowering Savings and Loans. The type of research that will be used by the author is qualitative research. Qualitative research can be interpreted as one of the research procedures that produce descriptive data in the form of speech or writing and the behavior of the people being observed. In collecting data, the author used the interview method as a guide to BMT Fajar Bina Sejahtera employees, Semuli Raya Village, North Lampung, while documentation was carried out by recording or data obtained from BMT Fajar, Semuli Raya Village, North Lampung, such as the history of BMT Fajar Bina Sejahtera, Semuli Raya Village, North Lampung. , organizational structure, and illustration of financing at BMT Fajar Bina Sejahtera, Semuli Raya Village, North Lampung. The results of this study are the role of KSPPS BMT Fajar Bina Sejahtera in Semuli Raya Village, North Lampung 4, namely: Providing business capital such as Murabahah, Mudharabah, Musyarakah and Ijarah financing. Fulfilling the consumptive needs of members such as the provision of vehicles, land, houses or electronic goods. Provision of qord loan funds and social funds are used in certain matters such as paying members' debts, education and health costs. Strengthening the economy with a savings program, namely wadiah savings, time deposits, and profit-sharing savings. Keywords: The Role of Baitul Maal Wat Tamwil Fajar Bina Sejahtera in Empowering Savings and Loan
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