428 research outputs found

    Analisis Penerapan Akuntansi Pada PT. Fitri Indah Gemilang

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    Based on the description and explanation that the researchers have pointed out in the thesis, the problem formulation in this study is: Is the Application of Accounting at PT Fitri Indah Gemilang in accordance with the General Acceptable Accounting Principles ?. While the purpose of this study was to determine the suitability of the application of Financial Accounting implemented by PT Fitri Indah Gemilang with General Accepted Accounting Principles. The type of data used by the author in writing this thesis are primary data and secondary data. Data collection techniques used were interviews and documentation. Data analysis uses descriptive methods which compare data collected with relevant theories and then conclusions are drawn. Based on the results of research that has been done, it can be concluded that the presentation of fixed assets made by the company is not in accordance with generally accepted accounting principles because the company has depreciated its fixed assets within 1 year even though the use of the fixed assets has not reached 1 year. This causes the cost of depreciation to be large, having an impact on the amount of costs thereby minimizing profits. The company brings together estimates of land and buildings in one account. While the land is not depreciated and the building is depreciated. Thus, the presentation of land and buildings must be separated. The company recognizes the revenue received in the following year in the current year. This causes the revenue is recognized to be too large than it should be. The company does not calculate all costs on its posts. Such depreciation costs for equipment used in the project must be recorded as an addition to the cost of the project, but by the company recorded as administrative and general costs. Thus, the Application of Accounting at PT Fitri Indah Gemilang is not in accordance with General Acceptable Accounting Principles

    The Analysis of Teacher Candidates’ Teaching Skill in Department of Biology Education, University of Borneo Tarakan, Through Pre-service Teaching Activities

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    This study aimed to know pre-service student teaching skill on Biology education by PPL activities semester 2016/ 2017. This was descriptive research in which the subject were 27 students year 2013 in Biology education program. The research assessment instrument used was the rubric fulfilled by Pre-service teachers based on observational activity during three months. The data analysis technique were data presentation and conclusion of the study. The teaching skill components observed consist of 10 components. The results of 10 components including the skill in arranging learning scenario with the value of 86.79 (average), opening and closing learning skill of 86.41 (average), explaining skill of 85.67, question skill 86.6, providing reinforcement skill 87.11, using instructional media skill 87.03, held a variety skill of 84.9, discussion guiding skill of 85, assessment skill of 86.1, and classroom management skill 87.4. The overall average Biology Education student teaching skills are 83 which is categorized into good category

    The analysis of teacher candidates’ teaching skill in department of biology education, University of Borneo Tarakan, through pre-service teaching activities

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    This study aimed to know pre-service student teaching skill on Biology education by PPL activities semester 2016/ 2017. This was descriptive research in which the subject were 27 students year 2013 in Biology education program. The research assessment instrument used was the rubric fulfilled by Pre-service teachers based on observational activity during three months. The data analysis technique were data presentation and conclusion of the study. The teaching skill components observed consist of 10 components. The results of 10 components including the skill in arranging learning scenario with the value of 86.79 (average), opening and closing learning skill of 86.41 (average), explaining skill of 85.67, question skill 86.6, providing reinforcement skill 87.11, using instructional media skill 87.03, held a variety skill of 84.9, discussion guiding skill of 85, assessment skill of 86.1, and classroom management skill 87.4. The overall average Biology Education student teaching skills are 83 which is categorized into good category.</jats:p

    EFEKTIVITAS BUKU AJAR PENDIDIKAN LINGKUNGAN HIDUP BERBASIS POTENSI LOKAL TARAKAN

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    This study aims to determine the effectiveness of Environmental Education Learning Book (PLH) based on Local Potential of Tarakan city. The research method used in this research is classroom action research. Subjects in this study is a class A1 Department of Biology education FKIP University of Borneo Tarakan. The instruments used in this research are test and observation sheet. Analysis of test result data is done descriptively quantitative with percentage technique. The results showed that the use of textbooks based on local potential of Tarakan can improve learning outcomes in the form of students\u27 understanding of biodiversity and natural resource management in the city of Tarakan. Student learning outcomes in cycle 1 of 33.33% and on the second cycle of 94.44%. So it can be concluded the use of local potency-based textbook effective in improving learning outcomes.This study aims to determine the effectiveness of Environmental Education Learning Book (PLH) based on Local Potential of Tarakan city. The research method used in this research is classroom action research. Subjects in this study is a class A1 Department of Biology education FKIP University of Borneo Tarakan. The instruments used in this research are test and observation sheet. Analysis of test result data is done descriptively quantitative with percentage technique. The results showed that the use of textbooks based on local potential of Tarakan can improve learning outcomes in the form of students\u27 understanding of biodiversity and natural resource management in the city of Tarakan. Student learning outcomes in cycle 1 of 33.33% and on the second cycle of 94.44%. So it can be concluded the use of local potency-based textbook effective in improving learning outcomes

    DEVELOPING OF ENVIRONMENTAL EDUCATION TEXTBOOK BASED ON LOCAL POTENCIES

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    Environmental education subject aims to form students who have the character to maintain the environment. One effort to achieve the objectives of the Environmental education subject is the local Environmental Education Textbook Based on Local Potencies. This research was aimed to produce textbook of environment-based education subject Environmental education based on local potencies. This research and development using Borg & Gall model (1983). This study uses only five stages of the Borg & Gall model, namely (1) need analysis, (2) planning, (3) develop preliminary form of product, (4) preliminary field testing, and (5) main product revision, due to time constraints and cost. The results of the research and development that has been done is a textbook of environmental education based on local potencies that is suitable for use in semester 5 collage level

    Developing of environmental education textbook based on local potencies

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    Environmental education subject aims to form students who have the character to maintain the environment. One effort to achieve the objectives of the Environmental education subject is the local Environmental Education Textbook Based on Local Potencies. This research was aimed to produce textbook of environment-based education subject Environmental education based on local potencies. This research and development using Borg &amp; Gall model (1983). This study uses only five stages of the Borg &amp; Gall model, namely (1) need analysis, (2) planning, (3) develop preliminary form of product, (4) preliminary field testing, and (5) main product revision, due to time constraints and cost. The results of the research and development that has been done is a textbook of environmental education based on local potencies that is suitable for use in semester 5 collage level.</jats:p

    KETERAMPILAN PENELITIAN MAHASISWA MELALUI PEMBELAJARAN BERBASIS PROYEK MINI RESEARCH

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    Penelitian ini bertujuan untuk menganalisis keterampilan penelitian mahasiswa Pendidikan Biologi Universitas Borneo Tarakan melalui pembelajaran berbasisi proyek mini riset pada matakuliah ekologi tumbuhan. Penelitian ini merupakan penelitian deskriptif, yakni penelitian yang befungsi untuk mendeskripsikan hasil analisis terkait keterampin penelitian mahasiswa melalui pembelajaran berbasis proyek Mini riset. Penelitian ini dilakukan di semester genap tahun 2022/2023 dengan jumlah sampel sebanyak 26 mahasiswa. semester 5 Pendidikan Biologi. Penentuan sampel dilakukan secara random sampling. Instrumen yang digunakan dalam penelitian berupa Lembar Kerja Mahasiswa (LKM) dan lembar observasi. Tahapan penelitiian dilakukan dengan memilih topik pembelajaran, rencana proyek, merancang metode penelitian, mengumpulkan data, menganalisis data, mempresentasikan hasil penelitian, evaluasi dan refleksi. Penelitian ini dilakukan sebanyak 3 kali ulangan. Keterampilan penelitian yang diamati meliputi 8 aspek yaitu mengidentifikasi masalah, merumuskan judul penelitian, membuat rumusan masalah, merumuskan tujuan penelitian, merancang netode penelitian, menganalisis data gasil penelitian, dan membuat kesimpulan. Hasil penelitian menunjukkan bahwa mahasiswa mulai terampil dalam melakukan penelitian pada ulangan ketiga. Indikator terampil dalam penelitian dilihat dari indikator penelitian yang telah ditentukan

    TINJAUAN HUKUM ISLAM TERHADAP PENUKARAN UANG BARU MENJELANG HARI RAYA IDUL FITRI

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    In Islam, money is not regarded as a commodity that can be traded as in the conventional economic system. Its utilization is limited as a medium of exchange and a measure of value. If a money in the same kind will be exchanged, the payment must be balanced and cash. The violation of these regulations resultsin the ‘fadl’ usury (Riba Fadl). This research was conducted on the basis of a fatwa Indonesian Ulema Council (MUI) Jombang East Java, which establishes the prohibition of new money exchange transactions before Idul Fitri for the indication of usury. While on the other hand, the practice is more wide spread and becomes a part of the wheels of the economy of Islamic society every Idul Fitri. The results of research show that consideration of Islamic law should be able to participate in shaping the public life and has the sensitivity to goodness (sense of maslahah). The author concludes that the practice of a new money exchange is allowed. As to the difference of exchanged money does not include the fadl usury, but it becomes wages (ujroh) which must be received by the provider of service as an income when waiting to exchange money in the bank.Keywords: Money, Usuary, Wages, Maslahah</p

    DOMESTICATION AND FOREIGNIZATION IN BILINGUAL CHILDREN BOOK WATIEK IDEO’S AND FITRI KURNIAWAN’S “DONGENG CINTA BUDAYA”

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    Penelitian ini menyelidiki ideologi penerjemahan domestikasi dan asingan dari buku anak dwiIndonesia ‘Dongeng Cinta Budaya’. Penelitian ini menggunakan kerangka teori penerjemahan yang diciptakan oleh Newmark. Pendekatan kualitatif deskriptif digunakan dalam penelitian ini. Data penelitian ini adalah kalimat-kalimat dalam buku anak dwiIndonesia ‘Dongeng Cinta Budaya’ karya Watiek Ideo dan Fitri Kurniawan. Dalam menganalisis data, peneliti menggunakan kredibilitas, transferabilitas, dependabilitas, dan konfirmabilitas untuk memeriksa validasi data. Studi ini mengungkapkan bahwa ada dua belas dari delapan belas teknik yang digunakan: Penerjemahan Literal, Peminjaman, Amplifikasi, Persamaan yang Dibentuk, Transposisi Umum, Amplifikasi Linguistik, Kompresi Linguistik, Reduksi, Deskripsi dan Variasi. Dari 56 data yang terkumpul tentang teknik penerjemahan, 22 data (39,28%) terkait dengan ideologi foreignisasi dan 34 data (60,71%) terkait dengan ideologi domestikasi. Data menunjukkan bahwa penulis buku anak dwiIndonesia ‘Dongeng Cinta Budaya’ lebih banyak menggunakan domestikasi dalam menerjemahkan bukunya, tetapi menggunakan teknik foreignisasi untuk menerjemahkan item budaya tertentu. Kata Kunci: Domestikasi, Foreignisasi, Penerjemahan, Ideologi Penerjemahan, Penerjemahan Sastra Anak ***** This study investigates the domestication and foreignization transaltion ideology from the bilingual children book ‘Dongeng Cinta Budaya’. This research uses the framework of translation theory created by Newmark. A descriptive qualitative approach was employed in the research. The data of this research was the sentences of the bilingual children book ‘Dongeng Cinta Budaya’ by Watiek Ideo and Fitri Kurniawan. In analyzing the data, the researcher used credibility, transferability, dependability, and comfirmability to check the data validation. This study reveals that there are twelve out of eighteen techniques that are employed: Literal Translation, Borrowing, Amplification, Established Equivalent, General Transposition, Linguistic Amplification, Linguistic Compression, Reduction, Description and Variation. Out of 56 data collected on translation techniques, 22 data (39.28%) are related to the ideology of foreignization and 34 data (60.71%) are related to the ideology of domestication. The data shows that the author of the bilingual children book ‘Dongeng Cinta Budaya’ mostly used domestication in translating the book, but used the foreignization technique to translate the culture specific items. Keywords: Domestication, Foreignization, Translation, Translation Ideology, Children Literature Translatio
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