81 research outputs found
ANALISIS PERLAKUAN AKUNTANSI ATAS AKTIVA TETAP BERWUJUD PADAPT GLOBAL MULTIPACK PALEMBANG
The Analysis Accounting Treatment of Tangible Fixed Assets at PT. Global Multipack palembang
Winda Qurnia Rahmawaty, 2015 (xiv + 92 halaman)
[email protected]
The title of this final report is “ analysis accounting treatment of tangible fixed assets at PT. Global Multipack Palembang” which is located on Pangeran Sido Ing Kenayan No. 89 RT. 18 Rw. 06, Kel. Karang Anyar, Kec. Gandus, Palembang. The company is a company engaged in the production and sales packing ruber. The purpose of this final report is to analyze the accounting treatment of tangible fixed assets at PT Global Multipack palembang based on financial Accounting Standards. The author uses some research methods such as interviews and observation. After anayzing the data was gottern from the company. After analyzing the data was gotten from the company, found some problems, that the calculating of the cost of fixed assets of the company is not in suitble with Financial Accounting Standards and the calculating of depreciation charging that less than one-year period by using the straight-line method for all assets in not correct. To overcome these problems, some of the suggestions presented in the report, the company should follow generally accepted accounting principles that is Accounting Standards to recognize the cost incurred in connection with fixed assets as an alement of cost and depreciation calculations for the imposition of fixed assets purchased for less than one accounting period and the company should record the fixed assets in suitble in financial Accounting Standards so that the financial statements reflect the true valu
PELAYANAN KEPARIWISATAAN OLEH CUSTOMER SERVICE OFFICER (CSO) KEPADA CUSTOMER DI PT ANGKASA PURA I BANDAR UDARA INTERNASIONAL I GUSTI NGURAH RAI BALI
Bandar Udara Internasional I Gusti Ngurah Rai merupakan lalu lintas pariwisata dikarenakan Bali mempunyai obyek wisata yang menarik bagi wisatawan dalam negeri maupun luar negeri. PT (Persero) Angkasa Pura I mempunyai suatu unit yang ditugaskan untuk memberikan kepuasan terhadap pelanggan sesuai kebutuhan, unit ini adalah unit CSO (Customers Service Officer). Unit CSO juga berperan dalam memberikan pelayanan informasi pariwisata. Peranan customer service dalam memajukan kepariwisataan menarik untuk dikaji. Tujuan dari kajian ini adalah mengkaji peranan customer service officer untuk memajukan pariwisata di Bali, dan mengetahui pelayanan kepariwisataan yang diberikan customer oleh customer service officer. Penelitian ini bersifat kualitatif, sedangkan metode yang digunakan metode deskriptif. Dalam penyusunannya dilakukan dengan penelitian lapangan yang memanfaatkan data-data primer dari hasil wawancara yang didukung dengan data sekunder.Pelayanan kepariwisataan yang diberikan kepada customer oleh customer service officer dapat mewujudkan pelayanan yang memuaskan kepada customer dan beberapa pelayanan kepariwisataan yang diberikan customer service officer kepada customer yakni pelayanan public information desk dan pelayanan telephone information center
Peran Investasi dan Konsumsi terhadap Kenaikan Pendapatan Nasional:Integrasi Strategi SDM, Digitalisasi, dan Pemasaran
Pendapatan nasional adalah salah satu indikator utama yang menggambarkan kinerja ekonomi sebuah negara. Dalam konteks Indonesia, investasi dan konsumsi menjadi pendorong dominan dalam peningkatan pendapatan nasional. Investasi memperkuat kapasitas produksi dan memicu inovasi teknologi, sementara konsumsi mendorong aktivitas ekonomi melalui permintaan barang dan jasa. Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk mengkaji kontribusi investasi dan konsumsi. Hasil analisis menunjukkan bahwa investasi pada sumber daya manusia, penguatan digitalisasi sektor pendidikan, dan strategi pemasaran berbasis teknologi menjadi pendorong baru pertumbuhan ekonomi dan pendapatan nasional, khususnya dalam era digital dan pasca-pandemi. Investasi dalam bentuk pelatihan SDM dan transformasi digital berperan meningkatkan produktivitas, efisiensi, dan daya saing nasional di tengah kompetisi global.Selain itu, konsumsi masyarakat yang didorong oleh pemasaran digital, peningkatan literasi teknologi, dan kemudahan bertransaksi turut memperkuat permintaan agregat. Hal ini membuktikan bahwa kedua elemen ini memiliki peran sinergis yang saling melengkapi dalam sistem ekonomi modern. Penelitian ini memberikan wawasan tentang perlunya sinergi antara pemerintah, sektor swasta, dan masyarakat dalam menciptakan kebijakan ekonomi yang mendorong investasi produktif serta konsumsi berkelanjutan, demi mencapai pertumbuhan pendapatan nasional yang inklusif dan berkeadilan.
 
PENYIMPANGAN NORMA HUKUM KETENTUAN OUTSOURCING DALAM HUBUNGAN KERJA
Outsourcing telah hadir sebagai salah satu solusi bagi perusahaan-perusahaan yang ingin lebih fokus pada proses produksi utamanya (core business). Namun kegiatan outsourcing hanya terbatas pada kegiatan jasa penunjang perusahaan, bukan kegiatan pokok suatu perusahaan. Namun dengan semakin kompleksnya kebutuhan perusahaan dalam memasuki era globalisasi saat ini, banyak perusahaan yang menggunakan jasa outsourcing untuk memenuhi posisi atau jabatan-jabatan yang terkait dengan kegiatan pokok perusahaan secara langsung. Salah satu contohnya adalah pada perusahaan perbankan, yang menggunakan jasa outsourcing untuk memenuhi posisi sebagai teller, administrasi kredit, account officer, dan funding officer. Hadirnya outsourcing ini memang membawa angin segar bagi para pengangguran, sebab lapangan kerja yang ada di Indonesia semakin luas, namun dalam prakteknya perjanjian yang berlangsung antara ketiga pihak ini telah melanggar ketentuan perundang-undangan. Tujuan penulisan hukum ini adalah untuk mengetahui dan menganalisis dalam konstruksi hukum terhadap suatu pekerjaan yang dapat dikategorikan sebagai kegiatan atau jasa penunjang yang dapat dioutsourcingkan dalam suatu perusahaan. Kemudian untuk mengetahui upaya-upaya hukum apa saja yang dapat ditempuh oleh pekerja outsourcing terhadap pelanggaran ketentuan outsourcing. Metode yang digunakan adalah Metode Yuridis Normatif, yakni dengan mendasarkan pada peraturan perundang-undangan yang berlaku untuk menentukan kebenaran secara yuridis mengenai ketentuan outsourcing yang kemudian menghubungkan dengan penerapannya dalam praktik dunia outsourcing. Penulisan hukum ini menggunakan pendekatan perundang-undangan (Statute Approach), yakni dengan melakukan pencarian jawaban atas rumusan masalah dengan mendasarkan pada peraturan perundang-undangan yang relevan. Dari hasil penelitian dapat diketahui bahwa berdasarkan Pasal 65 ayat (2) dan Pasal 66 ayat (1) Undang-Undang Ketenagakerjaan telah diatur mengenai sifat dan jenis pekerjaan seperti apa yang dapat dioutsourcingkan. Dalam prakteknya banyak perusahaan yang menggunakan jasa outsourcing untuk pekerjaan yang berkaitan langsung dengan proses produksi. Hal ini jelas telah menyimpangi norma hukum ketenagakerjaan yang telah tertuang dalam Undang-Undang Nomor 13 tahun 2003 tentang Ketenagakerjaan. Selain itu pekerja outsourcing dapat mengupayakan beberapa upaya hukum terhadap pelanggaran yang dilakukan oleh perusahaan mengenai ketentuan jenis dan sifat pekerjaan yang dapat dioutsourcingkan melalui Penyelesaian Perselisihan Hubungan Industrial di luar pengadilan dan melalui Pengadilan Hubungan Industrial
Perumusan dan Pengembangan Tujuan Instruksional Khusus di SDN Sarakan 2
This study aims to determine the writing of specific instructional objectives at SDN SARAKAN 2. The method that will be used at the time of research is descriptives method through a qualitative approach. The object to be studied is a grade 3 teacher at SDN SARAKAN 2. The process to be used at this time is interview and documentation techniques. The formulation of specific learning objectives includes only learners and behavior. The teaching method in genral the teacher applies the lecture method using the powerpoint slide media which takes place when online learning begins and online question and answer wuestions are the given online and the assignment is collected. Special instructional management is manidested in the presence of a coordinator who is responsible for equipment and supplies such as primary school teachers or commonly referred to as homeroom teachers, who have design favtors, namely: 1) Espertise in designing online-based learning; 2) Realization of teacher training; 3) The skill of applying concepts to new situations in different ways; 4) Make the school a learning organization; 5) The school is able to manage in planning, organizing, coordinating and supervising; 6) The ability to solve problems with systematic step in learning; 7) Skill to elaborate and evaluate learning outcomes
The contributions of computer facility, test preparation, and learning motivation against the results of computer-based final examination result of VHS students of software engineering expertise package in Malang city
Mycoplasma Pneumoniae Consultation System with the Forward Chaining Method at Hams Hospital Kisaran
Many patients go to Dr. Finera Winda S. Tobing at HAMS Kisaran Hospital for the treatment of Mycoplasma Pneumoniae. Meanwhile, there is only 1 special doctor (specialist) who handles this problem. This makes it difficult for doctors to work optimally because it can cause human error due to fatigue at work, so a system is needed that is able to help doctors carry out initial diagnoses of Mycoplasma Pneumoniae and provide solutions to this problem. Based on the description above, the author implemented an expert system related to Mycoplasma Pneumoniae at HAMS Kisaran Regional Hospital. The author hopes that this system can help the public find out about Mycoplasma Pneumoniae earlier and help doctors diagnose patients. The research method used in this research is qualitative research, which is research that only collects data and explains it descriptively/narratively without having to process it with statistical testing. This research will only utilize data obtained from the research site and input it without changing anything. The results of this research are that the expert system for diagnosing Mycoplasma Pneumoniae is effective and efficient in helping doctors, Dr. Finera Winda S. Tobing and makes it easier for patients to consult because patients can consult with a doctor online and can find out their disease correctly so that this research can truly be achieved to overcome existing problem
Analisis Kesalahan Berbahasa Dalam Tataran Fonologi Pada Berita Kriminal Tribun Pekanbaru
This research is motivated by language errors at the phonological level found in the criminal news of the Pekanbaru newspaper tribune. The problems of this research are (1) What are the language errors at the phonological level in the Criminal News of TribunPekanbaru newspaper? The purpose of this research is to describe, analyze, and interpret language errors at the phonological level in the Criminal News of TribunPekanbaru newspaper. The theory that I use in this research is the theory put forward by Setyawati (2010), Chaer (2010). The source of data in this research is the daily newspaper TribunPekanbaru, published in Pekanbaru, edition 1 to 31 December 2019. The method that the author uses in this study is the Content Analysis method. Content analysis is a type of research that utilizes written information or content as material symbols. The type of research that the author does is the type of library research. The results of the study were: 1) there were 3 changes in phonemes, namely (changes in focal phonemes) 2) 11 elimination of phonemes, namely (removal of double vowels into single vowels (3), removal of consonant clusters (1), removal of consonant phonemes (5), removal of phonemes. vowels (2). 3) the addition of 12 phonemes, namely (addition of vowel phonemes (6), addition of consonant phonemes (6). The conclusion is that there is a language error at the Phonological Level in the Criminal News of TribunPekanbaru Newspaper, December 01-31 2019 edition, totaling 25 language error data
Pengembangan Media Pembelajaran Berbasis Microsoft Power Point di SDN Sarakan II Tangerang
Education is one of the needs that must be met and improved, especially the quality of the resources of educators and students. In improving the quality of education, efforts need to be made to improve the quality of education. Efforts to improve education are a shared responsibility between the government, the community, teachers and parents. Media development research conducted at SDN Sarakan II in the Pakuhaji highway area resulted in the development of learning media products based on Microsoft Power Point to improve student learning outcomes during this pandemic. Creative strategies are needed for appropriate teaching, in order to create success in these teaching and learning activities. To be able to achieve goals and success in the teaching and learning process, it is necessary to pay attention to several components, namely teaching objectives, teachers, students, learning materials, learning media, learning methods and educational environment. In this regard, to improve the learning process, an interesting media is needed, fosters enthusiasm for learning, interest, and activates students in the process of teaching and learning activities. One of the solutions to problems during a pandemic like this is with the Corona-19 Virus, a suitable media is the Microsoft Power point-based learning media which is very helpful in combining all media elements such as text, images, sound and even video and animation. The existence of Microsoft Power Point media makes learning more effective, because the media used makes it very easy for teachers to explain and increase students' enthusiasm for learning. There are so many benefits of learning media, of course (1) it is more interesting for students so that it has a positive impact that is felt, namely the growth of students' motivation in learning to increase, (2) learning materials are more clearly meaningful so that students can master the material well, (3) methods learning will vary, (4) the teacher displays microsoft power point containing material with additional animations that are degraded in colors that make students more enthusiastic in the learning process, (5) students will learn more by observing, doing and demonstrating the knowledge they have learned. obtained during the learning process
The transition of graduates of the Faculty of Engineering Universitas Negeri Yogyakarta (UNY) into the labor sector
This study aims to find out about the transition of graduates of the Faculty of Engineering YSU to the world of work. This study used the tracer study method with respondents filling out a tracer study questionnaire of 573 graduates. The results found that as many as 95% of graduates of the Faculty of Engineering YSU continued their work. As many as 42% of graduates are looking for a job after graduation with less than 6 months for graduates to get a job, the number of companies applied for before getting the first job is 9.6 companies, the average number of companies that respond to graduates' applications is 53.33% of companies, the average number of companies that invite interviews is 27.33% of companies, the type of work of graduates currently working, namely working in the private sector is 47.96%, 83.982% have the suitability of the field of work with the competence of the field of graduate science education, 95.46% have an education level that is in accordance with current job needs, and the average income of graduates is above Rp. 2,000,000.00. Thus, the average graduate of the Faculty of Engineering YSU is absorbed in the field of employment in accordance with the field of graduate science education wel
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