10 research outputs found
ANALISIS PENDAPATAN DAN KEUNTUNGAN USAHA KECIL DAN MIKRO PENGOLAHAN UBI KAYU MENJADI KERUPUK OPAK (Studi Kasus : Usaha Kerupuk Opak Minang Yuni dan Usaha Kerupuk Opak Rina Di Kecamatan Siantar Utara Kota Pematangsiantar Provinsi Sumatera Utara)
No full textPenelitian ini bertujuan untuk mendeskripsikan aktivitas usaha kecil dan mikro pada usaha pengolahan ubi kayu menjadi kerupuk opak dengan studi kasus usaha kerupuk opak Minang Yuni dan usaha kerupuk opak Rina meliputi aspek operasional, aspek pemasaran dan aspek keuangan dan menganalisis keuntungan dan titik impas usaha. Penelitian menggunakan metode deskriptif dengan jenis penelitian studi kasus dan perhitungan keuangan menggunakan metode variabel costing. Data yang digunakan adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan menggunakan wawancara dan literatur. Kedua usaha pengolahan ubi kayu hanya melakukan pencatatan keuangan secara sederhana. Kedua usaha pengolahan ubi kayu sudah memperoleh keuntungan pada periode September 2018. Usaha kerupuk “opak” Minang Yuni memperoleh keuntungan sebesar Rp.2.412.426 dengan impas penjualan sebesar Rp.11.574.337 dan impas kuantitas sebanyak 1.154 bungkus. Dan pada usaha kerupuk opak Rina memperoleh keuntungan sebesar Rp.263.706 dengan impas penjualan sebesar Rp.3.816.611 dan impas kuantitas sebanyak 545 bungkus. Dari hasil penelitian kedua usaha ini sudah berada diatas titik impas.
Kata Kunci : kerupuk opak, keuntungan, variabel costing, titik impa
EVALUASI KESESUAIAN PERLAKUAN AKUNTANSI TERHADAP ASET TETAP BERDASARKAN PSAP NOMOR 07: STUDI LAPANGAN KPPN SURAKARTA PERIODE 2013-2015
No full textABSTRACT SUITABILITY ACCOUNTING TREATMENT EVALUATION OF FIXED ASSETS BASED ON GOVERNMENTAL ACCOUNTING STANDARD STATEMENT (PSAP) NUMBER 07: FIELD STUDY AT KPPN SURAKARTA PERIOD 2013 – 2015 AISYAH MANDASARI F3313012 In Financial Statement arrangement that obeys the Government Accounting Standard (SAP) which is used in government environment should be able to show the responsibility and validity in order to consider the public accountability. The Statement of Financial Position contains of fixed assets in a significant amount. KPPN Surakarta as one of government institution gets its assets through capital budget from APBN or other justified revenues, therefore it is classified as State-owned Goods (BMN). Fixed assets that are well-managed based on accepted standard indicates a good public governance. The recording of State-owned Goods at KPPN Surakarta has been using a Management and Accounting Information Systems of State-owned Goods, hereinafter abbreviated as SIMAK BMN. Through this system, it can be shown that the recording meets its accountability at once. The implementation according standard influences the relevance of information, because it reflects the real condition. The purpose of this research is to evaluate the suitability of accounting treatment based on PSAP number 07 at KPPN Surakarta within 2013 -2015. This research is done by gathering the primary data from primary sources such as Financial Statement, direct interview, direct observation and test of control, also comparing between theory and the implementation. Overall, the accounting treatment of fixed assets at KPPN Surakarta indicates that the implementation has been done properly based on PSAP Number 07, although in several case fixed assets that has removed or has been through removal process will be reused, since the new fixed assets have not been exist yet. Based on the result of research, the author give recommendation about time management to apply the budget for getting new fixed assets. Keyword: Fixed Assets, PSAP Number 07, Accounting Treatment
PENGARUH GAYA BELAJAR SISWA TERHADAP KREATIVITAS SISWA PADA MATA PELAJARAN SENI BUDAYA DAN KETERAMPILAN (SBK) MATERI SENI RUPA MENGGAMBAR KELAS 4 DI MADRASAH IBTIDAIYAH DARUL ULUM KARANG BINANGUN BELITANG OKU TIMUR
No full textAdapun yang menjadi tujuan dari penelitian ini dibuat sebagai berikut untuk mengetahui bagaimana sistem belajar mengajar yang baik untuk menunjang kegiatan belajar-mengajar; untuk mengetahui lebih jelas tipe gaya belajar visual siswa dalam proses pendidikan; dengan mengetahui tipe gaya belajar siswa, guru dapat mudah dengan memadukan kreativitas siswa melalui gaya belajar yang mereka miliki.Adapun permasalah dari data-data yang adabahwa siswa-siswi kelas 4 MI Darul Ulum Karang Binangun Belitang OKU Timur mudah bosan dalam proses pembelajaran SBK materi seni rupa menggambar, Siswa seolah menganggap menggambar itu sulit dalam mengikuti pembelajaran sehingga kurangnya semangat dalam mengembangkan karyanya di kelas. Kurangnya pemahaman guru tentang tipe gaya belajar visual siswa sehingga siswa kurang berminat dalam mengikuti pembelajaran SBK. Dari sejumlah 17 siswa 10 diantaranya sudah mempunyai gaya belajar visual yang terarah, sedangkan 7 siswa lainnya hampir mendekati karakteristik gaya belajar siswa. Dengan karakteristik yang telah ada ini, penulis dapat dengan mudah mengembangkan ilmu kepada siswa kelas 4 MI Darul Ulum. Dengan gaya belajar siswa guru dapat membangkitkan kreativitas siswa yang mulanya tidak kreatif menjadi kreatif, yang awal mula pasif menjadi sedikit aktif dengan gaya belajar yang ia miliki. Berdasarkan penelitian penulis bahwa penelitian ini berhasil untuk siswa kelas 4 menjadi kreatif dengan hasil karya menggambar mereka yang berwarna-warni inilah penulis menyimpulkan bahwa siswa kelas 4 memiliki kreativitas, ada 7 siswa tergolong sangat kreatif dalam menggambar di kelas, sedangkan 10 siswa lainnya tergolong kreatif setelah adanya penelitian.Dapat disimpulkan bahwa dari uji data dengan menggunakan Korelasi Product Moment ini bahwa “ada hubungan antara gaya belajar siswa terhadap kreativitas siswa mata pelajaran SBK materi seni rupa mengambar” karena keriteria apabila < r tabel maka Ho diterima jika > r tabel maka Ho ditolak. Dapat dinilai bahwa df 15 pada taraf 5%= 0,514 dan 1% = 0,641, jika kita menggunakan salah satu dari r tabel maka dapat dinilai (3,919) > r tabel (0,641), berarti Ho ditolak. </jats:p
IMPLEMENTASI PEMBELAJARAN KONTEKSTUAL UNTUK MENINGKATKAN PRESTASI BELAJAR SISWA DI SEKOLAH
No full textThis research was conducted at Karang Anyar 01 SDN Bangkalan. With the subject of the study were 34 fourth grade students. This study aims to determine the effect of contextual learning on the learning achievement of class IV students in civic education subjects at SDN Karang Anyar 01 Bangkalan. To find out the hypothesis proposed by the author is accepted and rejected. So the author uses data analysis with the t-test in the Paired Sample t-Test category, namely the t test used to determine whether or not there are differences in the mean between the two groups of pairs in pairs (related). The conclusion of the results of this study is "There is the effect of contextual learning on the learning achievement of class IV students in civic education subjects in SDN Karang Anyar 01 Bangkalan". Which shows t-count obtained at 9.0992. With a significant level of 5% it is worth 1,993. In other words, the price of t count is greater than t table that is 9,0992 > 1,993 so automatically, the alternate hypothesis (Ha) is accepted and the null hypothesis (Ho) is rejected
BEST PRATICE MENINGKATKAN KEMAMPUAN MENULIS TEKS CERPEN SISWA KELAS IX SMP NEGERI 15 TAMBUSAI UTARA DENGAN MODEL PROBLEM BASED LEARNING MELALUI STRATEGI COPY THE MASTER
No full textThe Problem Based Learning using Copy the Master strategy through Audio Visual media (short films) can be used to improve the ability to write short stories because these models, strategies, and media provide students with idioms to find and start short story writing activities. The activity of writing short stories in the process of good practice by author has shown an increase in the ability to write short stories. The improvement in the ability to write short stories made by students can be seen from the increase in the enthusiastic learning process and the work in the form of short stories
PENGATURAN TENTANG POSISI DOMINAN MINIMARKET DENGAN SISTEM FRANCHISE DAN DAMPAKNYA TERHADAP TOKO-TOKO TRADISIONAL (Studi Kasus di Minimarket Indomaret Sleman)
No full textIn the area there are many Minimarket Sleman rampant, one of which is Indomaret. Indomaret have by dominant position as defined in the Act No. 5 of 1999 Article 1 paragraph (4) Jo Article 25 paragraph (1), the existence Indomaret lined with traditional shops, causing store owners traditionally been very troubled by the existence of rival unhealthy sleman particular area, because the distance between traditional stores with the Mini is less than 500 meters. The purpose of this study to determine the settings that sleman minimarket dominant position contrary to Article 25 paragraph (1) of Law Number 5 Year 1999 concerning Prohibition of Monopolistic Practices and Unfair Business Competition.
Regarding the distance with the fact that there are many franchise businesses that oppose Sleman decree No. 13 of 2010 Section 6 On the Setup Area Modern Stores and Shopping. By this author normative research methods. The conclusion of the authors that the lack of enforcement minimarket doing and has a dominant position in violation of the distance to the many traditional stores that have been determined by the decree of Sleman, no local regulation that strengthens enforcement. Advice from the author for the Government to make immediate Sleman local regulation regarding the Arrangement Area Stores and Shopping Mall Modern Explicitly and consistent law enforcement presence
Evaluasi Pelaksanaan Tugas Kepala Desa Dalam Pembangunan Fisik Desa Di Desa Subarak Kecamatan Gunung Sahilan Kabupaten Kampar
No full textThe Village Government through the Village Head is given authority in the implementation of Village development based on the interests of the Village community. Implementation of the Duties of the Head of Subarak Village, Gunung Sahilan District, Kampar Regency. Physical development of the village includes the improvement of village roads, and the construction of cementization. This study aims to determine the implementation of the duties of the village head in the physical development of the village in Subarak village, Gunung Sahilan district, Kampar district and the inhibiting factors in its implementation. The research method used is qualitative, where data collection techniques are used to examine the condition of natural objects. Qualitative research tries to dig up information in accordance with the description of conditions, objects, or social phenomena when conducting research. In addition, the data collection techniques used are observation and documentation. Data analysis technique by processing data obtained from research results and then processed and then presented in tabular form and then analyzed. From the results of research conducted in Subarak Village, Gunung Sahilan District, Kampar Regency, it can be seen that the implementation of the Village Head's Tasks in Village Physical Development is quite good, where the village head has carried out his duties in the physical development of the Village although it has not been fully implemented in the current year, the obstacles faced in the physical development of the village that the lack of supervision carried out by the Village Head on the sustainability of Village development activities, the absence of cooperation with the village community evenly regarding the determination of village physical development to be carried out and the Village Head not yet fully understanding the development efforts of village physical development activities. However, the author suggests the Village Head to receive input and cooperate with the community in village physical development activities and to improve the village head's ability to develop village physical development efforts
REALISASI PELINDUNGAN HAK ANAK DIBAWAH UMUR YANG MELAKUKAN TINDAK PIDANA PENCURIAN
No full textWrote a thesis entitled “the realization of the protection of the rights of the child
under who’s doing criminal acts of theft” was effected because the children as
perpetrators of crime should be treated humanely to the best interest of both children as
well as realizing growth and provide mental and physical development of the social.
Countries and the legislation must provide legal protection is based on the rights of the
child so that the child’s educational is needed. Written based on the formulation of the
problem, namely how the realization of the protection of the rights of the child under
criminal committing.
The purpose of the research is to find out the protection given to the interchangeable for
children under who’s doing criminal acts of theft. Types of this legal research is
normative legal research that’s focusing on the positive form of legal norms and
regulations. Research requires primary data as the primary data and secondary as his
sideline. Methods of data analysis used in this study uses the principles of reasoning
with deductive inferences derived from farmed ingredients i.e the proportion of the
public thr truth has been revealed and ended up on a conclusion that is specifically.
In addition, the author also used the books and laws and regulations that
directly related to criminal acts of theft committed by children under the age. After the
completion of the writing of this thesis, the author got the conclusion that the
application of criminal sanctions and prison doesn’t make the best choice of children
under which perform theft. This is caused because children under is expected to have a
better future so they still can fix it someday
Field Work Practice for Palm Oil Agribusiness (Technical Analysis and Management) at PT Rimba Mujur Mahkota, Sikara-Kara Plantation, Kec. Christmas District Mandailing Natal
No full text105 HlmKegiatan Praktek Kerja Lapangan yang dilakukan di PT. Rimba Mujur Mahkota yang bertempat di desa sikara-kara Kecamatan Natal, Kabupaten Mandailing Natal, Provinsi Sumatera Utara, dapat diambil kesimpulan sebagai berikut: 1. Jumlah pelepah maksimal pada tanaman kelapa sawit yang berusia 8 tahun adalah 48 pelepah. 2. Perlu dilakukan pruning selama masa TM untuk mempermudah proses pemanenan dan menyamakan jumlah pelepah. 3. Produksi kelapa sawit yang tinggi sangat diharapkan oleh masyarakat, pemerintah dan juga dunia. 4. Aspek yang penting dalam pemeliharaan TM kelapa sawit adalah pemupukan, pengendalian gulma dan penunasan
Criminological Translators Are Used By The Law Enforcement Front Member Of The Islamic Foreign Front (Fpi) For Extra Judicial Killings, Which Refer To Murders That Occur Outside Of The Judicial Process (Analysis Of Supreme Court Decision Number 939 K/Pid
No full textRegarding the use of firearms, Polri has special authority under Kapolri Regulation No. 1 of 2009 on the Use of Force in Police Action. One of the points presented in the Convention is that the use of force should be based on the principles of necessity, proportionality, general obligation, and reason. (reasonable). However, the realities on the ground just showed the number of incalculable uses of firearms over the past year. Several misarrests committed by the Polri, acts of torture, and extrajudicial killings using firearms were frequently carried out by the Polri. This writing uses descriptive legal research, and in this study, the author uses the normative research method of data collection. Library Research Criminal responsibility for the FPI Laskar shooting carried out by law enforcement without going through a legal process or a court ruling is a very serious and unlawful matter. Under Indonesian law, an independent and non-partisan court must ensure that everyone is tried fairly and openly. It can be concluded from this writing that the author's analysis of the sentencing of the gunman of a member of the Islamic Front Defender (FPI) (unlawful killing) in the Supreme Court decision No. 939 K/Pid/2022 is that the acts of the accused, M. Yusmin Ohorella, witness, and Elwira witness (deceased), are not a forced defense (noodweer) or excessive defense because the protection of the defendant is not in a life-threatening stat
