423 research outputs found
Analisis Penerapan Akuntansi Pada PT. Fitri Indah Gemilang
No full textBased 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
Penentuan Beasiswa Pada SMPN 6 Pangkalpinang Menggunakan Metode SAW dan Fuzzy Multi Attribute Decision Making
No full textBeasiswa merupakan salah satu alat penting dalam memajukan pendidikan untuk siswa/siswi baik beasiswa untuk siswa berprestasi maupun beasiswa kurang mampu. Namun seringkali pihak sekolah bingung untuk menentukan siswa yang berhak menerima beasiswa tersebut, yang pada akhirnya penerima beasiswa tersebut tidak tepat sasaran.. Hal ini disebabkan karena belum adanya metode atau alat bantu yang digunakan untuk menentukan penerima beasiswa tersebut. Untuk itu dirancang suatu sistem untuk menentukan siswa yang berhak menerima beasiswa dengan menggunakan metode Simple Additive Weighting (SAW) dan Fuzzy Multi Attribute Decision Making (FMADM). Metode SAW digunakan untuk merangking dari alternatif yang ada. Metode FMADM digunakan untuk mencari alternatif dari sejumlah alternatif dengan kriteria-kriteria yang telah ditentukan. Hasil penelitian ini dapat digunakan sebagai alat bantu dalam mengambil keputusan untuk merekomendasikan sekolah dasar berbasis Islam
BIOMONITORING PENCEMARAN MIKROPLASTIK MENGGUNAKAN IKAN KUWE (Caranx latus) DAN ANALISIS MIKROPLASTIK PADA AIR PERMUKAAN DI PESISIR TELUK BUNGUS, SUMATRA BARAT
No full textPencemaran mikroplastik di perairan terus menjadi perhatian utama karena potensinya merugikan organisme hidup dan ekosistem air. Biomonitoring pencemaran mikroplastik menggunakan ikan sebagai bioindikator untuk memantau tingkat pencemaran mikroplastik dilingkungan perairan. Penelitian bertujuan mengidentifikasi kelimpahan dan karakteristik mikroplastik pada ikan kuwe (Caranx latus) dan air permukaan di pesisir Teluk Bungus, Sumatra Barat. Sampel air dan ikan kuwe diambil dari 3 lokasi yang berbeda di Teluk Bungus. Kelimpahan rata-rata mikroplastik pada sampel ikan kuwe di pencernaan sebesar 21,63 ± 3,99 partikel/ikan, dan di pernapasan sebesar 9,23 ± 1,92 partikel/ikan sedangkan di air permukaan berkisar antara 55,89 ± 7,98 partikel/L. Bentuk mikroplastik paling tinggi adalah fiber, pada ikan kuwe 25,47% dan pada air permukaan 41,79%. Warna mikroplastik paling dominan adalah merah 17,03% pada ikan kuwe, dan 24,15% pada air permukaan. Ukuran mikroplastik teridentifikasi paling banyak adalah <0,5 mm pada ikan kuwe 56,89% dan air permukaan 59,14%. Jenis polimer mikroplastik yang ditemukan pada ikan kuwe dan air permukaan adalah PE, PVC, PET, dan PS dan paling dominan adalah PE, 46,50% pada ikan kuwe dan 57,20% pada air permukaan. Berdasarkan karakteristiknya, mikroplastik diidentifikasi lebih banyak pada pencernaan dibandingkan pernafasan (p<0,05). Nilai BCF rata-rata keseluruhan 0,0020 menunjukkan konsentrasi mikroplastik dalam jaringan ikan dalam kelompok rendah. Analisis korelasi menunjukkan adanya hubungan positif yang kuat antara kelimpahan mikroplastik pada ikan kuwe dan air permukaan Teluk Bungus (r = 0,0951). Hasil ini menunjukkan bahwa ikan kuwe dapat digunakan sebagai indikator dalam biomonitoring yang efektif untuk mengukur tingkat pencemaran mikroplastik di Teluk Bungus. Penelitian ini memberikan kontribusi penting dalam pemahaman tentang distribusi dan dampak pencemaran mikroplastik di perairan pesisir Teluk Bungus, serta menyediakan dasar untuk pengembangan strategi pengelolaan yang efektif dalam mengurangi pencemaran mikroplastik di masa mendatang.
Kata kunci: Air permukaan, Biomonitoring, Caranx latus, Mikroplastik, Teluk Bungu
TINJAUAN HUKUM ISLAM TERHADAP PENUKARAN UANG BARU MENJELANG HARI RAYA IDUL FITRI
No full textIn 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
APLIKASI PEMBUATAN KOMPOSTER SEDERHANA DI KELURAHAN TELUK KABUNG TENGAH KOTA PADANG DAN KELURAHAN RENGAS CONDONG KABUPATEN BATANG HARI JAMBI
No full textSampah adalah sesuatu yang tidak berguna yang timbul akibat dari kegiatan manusia. Permasalahan sampah merupakan hal yang sulit terselesaikan, dikarenakan semakin meningkatnya jumlah penduduk, maka volume sampah organik rumah tangga juga akan semakin meningkat di perkotaan, yang tidak diiringi dengan pengelolaan, sistem manajemen, serta kesadaran masyarakat akan pengelolaan sampah. Salah satu teknologi tepat guna yang dapat mengatasi permasalahan sampah adalah mengolah sampah organik rumah tangga dengan metode komposting menggunakan komposter yang berbasis program pemberdayaan dan pengembangan masyarakat. Program pemberdayaan dan pengembangan masyarakat aplikasi pembuatan komposter sederhana dilakukan di dua lokasi yaitu Kelurahan Teluk Kabung Tengah Kecamatan Bungus Teluk Kabung Kota Padang Provinsi Sumatera Barat dan RT 032 RW 005 Kelurahan Rengas Condong Kecamatan Muara Bulian Kabupaten Batang Hari Jambi. Program pemberdayaan dan pengembangan masyarakat ini untuk memberdayakan masyarakat dan mengembangkan pengetahuan masyarakat tentang pengolahan sampah organik rumah tangga dengan metode komposting menggunakan komposter sederhana. Dari kegiatan ini masyarakat telah memperoleh peningkatan pengetahuan dari program pemberdayaan dan pengembangan keterampilan masyarakat dalam pengolahan sampah organik rumah tangga menjadi kompos dengan metode komposting menggunakan komposter serta motivasi masyarakat sekitar dalam upaya mengurangi sampah organik di lingkungan sekitar lokasi kegiatan. Pemanfaatan sampah organik menjadi kompos dapat mengurangi pencemaran lingkungan, bernilai ekonomis, bernilai jual, dan dapat memberikan nutrisi pada tanaman
DOMESTICATION AND FOREIGNIZATION IN BILINGUAL CHILDREN BOOK WATIEK IDEO’S AND FITRI KURNIAWAN’S “DONGENG CINTA BUDAYA”
No full textPenelitian 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
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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
ANALISIS PENERAPAN SAK ETAP PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) ANGKASA RRI PALEMBANG
No full textABSTRACT
Analysis of Implementation SAK ETAP on KPRI Angkasa RRI Palembang
Fitri Nur Anisa, 2016 (xiii+66 Pages)
Email: [email protected]
This final report discusses the application of Financial Accounting Standards Entities Without Public Accountability (SAK ETAP) on Employee Cooperative Republic of Indonesia (KPRI) Angkasa RRI Palembang aimed to find ways of applying SAK ETAP conducted by KPRI Angkasa RRI Palembang. And conducting a review to look at the accuracy of SAK ETAP on KPRI Angkasa RRI because the cooperative must adhere SAK ETAP by the new Regulation No. 12 / per / M.KUKM / IX / 2015. Author techniques of data collection by interview and documentation as well as collect data sourced from books, journals, and Internet. From interviews and documentation found that the main problem is not applying SAK ETAP cooperative in preparing the financial statements. While the specific problem that is hitting the post on the balance sheet presentation of a cooperative that is used not in accordance with SAK ETAP and on the income statement presentation load cooperatives have not been adjusted based components. Based on these issues, the discussion of which will be reviewed, namely the application of accounting standards and financial statement presentation KPRI Angkasa RRI based SAK ETAP. In accordance with the results of the discussion, suggestions are given as inputs to the cooperative that should be cooperative in preparing the financial statements using generally acceptable standards are SAK ETA
Peran Kepala Desa Dalam Pengelolaan Badan Usaha Milik Desa (BUMDES) Pratama Jaya Di Desa Sadar Jaya Kecamatan Siak Kecil Kabupaten Bengkalis
No full textROLE OF THE VILLAGE HEAD IN THE MANAGEMENT OF VILLAGE OWNED ENTERPRISES (BUMDes) PRATAMA JAYA IN THE VILLAGE OF SADAR JAYA THE SIAK KECIL SUB DISTRICT OF BENGKALIS ABSTRACT By FITRI HANDAYANI This study aims to determine the role of the village head in the management of village-owned enterprises (BUMDes) Pratama Jaya in Sadar Jaya village, Siak Kecil district, Bengkalis district, and to find out what factors influence the role of village heads in managing village-owned enterprises (BUMDes) Pratama Jaya. in Sadar Jaya Village, Siak Kecil District, Bengkalis Regency. The type of research used is a qualitative approach with data collection using interview, observation and documentation techniques. Then produce descriptive data in the form of written words, spoken words of people and behavior that can be observed by the author and then make conclusions. The results of this study can provide an overview of how the Role of the Village Head in the Management of Village Owned Enterprises (BUMDes) Pratama Jaya in Sadar Jaya Village, Siak Kecil District, Bengkalis Regency. The informants consisted of the BUMDes Director, BUMDes Supervisor, and the Head of the Savings and Loans Business Unit. Meanwhile, the key informant is the village head. The results of the study can be seen from the research conducted by the author that the pioneering work carried out by the Village Head in the Management of Village Owned Enterprises has not played a role because it can be seen that the indicators implemented are only partially. Actually, the duties and obligations have been explained in the standard operating procedure, but there are several factors that hinder the implementation of BUMDes management. One of the inhibiting factors is the lack of time given by the Village Head in managing BUMDes which has resulted in not carrying out all the duties and obligations of the Village Head as Commissioner of the Pratama Jaya Village Owned Enterprise (BUMDes) and there is a lack of communication between the village head and BUMDes members
ANALISIS PENGARUH TATA RUANG KANTOR TERHADAP EFEKTIVITAS KERJA KARYAWAN PADA KANTOR WALIKOTA KOTA ADMINISTRASI JAKARTA TIMUR
No full textNUR FITRI KHAIRANI. 2014. 8143145201. Analisis Pengaruh Tata Ruang Kantor Terhadap Efektivitas Kerja Karyawan Pada Kantor Walikota Kota Administrasi Jakarta Timur. Program Studi D3 Sekretari. Fakultas Ekonomi. Universitas Negeri Jakarta
This scientific writing aims to determine the condition about office layout at receiving mail division at kantor Walikota Kota Administrasi Jakarta Timur. The method that is used in this research is descriptive analysis with the method by collecting data through literature studies, library studies and observasion.
Based on the observation that the author did on the acceptance of incoming mail can be known that a good office layout will provide many advantages and benefits for the company in the finish job. A good spatial refinement will provide office assignment so that the result of his work for the better. A fun workplace conditions can increase the spirit of its employees, therefore it is necessary to create a good space. The importance of space for a corporate attracting writers to find out more how the spatial conditions of the office at kantor Walikota Kota Administrasi Jakarta Timu
Analysis of Microplastics of Bilih Fish (Mystacoleucus padangensis) in Lake Singkarak, West Sumatra Using FT-IR Spectroscopy
No full textAbstract: Microplastics have become a global concern due to their wide distribution and ecological effects. Understanding the interactions between microplastics and ecosystems is important for environmental risk assessment. This study analyzed the abundance and distribution of microplastics in Lake Singkarak. Substantial microplastic research is still lacking for freshwater biota, so a study was conducted to determine the level of microplastic pollution in bilih fish tissue. The fish's size, weight, and sampling point were studied about microplastic uptake through two channels, digestion and respiration. From the results, the types of polymers identified in this study were polyethylene, polyvinyl chloride, and polyethylene terephthalate. Overall, 7.14% - 23.53% (average = 11.48%) of microplastics were identified in the D tract of bilih fish from sixteen different sampling points. While 7.69% - 17.39% (average = 11.85%) of microplastics were identified in the respiration of bilih fish. The highest percentage of the abundance of microplastic forms in the digestions identified was fiber at 70.42% and 66.82% in the digestions. At the same time, The lowest percentage identified was fragmented, with an average abundance of 29.58% in digestion and 33.32% in respiration. In conclusion, this study reveals the presence and impact of microplastics in Lake Singkarak, West Sumatra, on the bilih fish (Mystacoleucus padangensis). By examining the fish's digestive and respiratory systems and using FT-IR Spectroscopy, the research highlights the ecological and economic implications of microplastic pollution. These findings emphasize the need for targeted conservation and management strategies.Abstrak: Mikroplastik telah menjadi perhatian global karena distribusinya yang luas dan efek ekologisnya. Pemahaman tentang interaksi antara mikroplastik dengan ekosistem dinilai penting untuk penilaian risiko lingkungannya. Penelitian ini menganalisis kelimpahan dan distribusi mikroplastik di Danau Singkarak. Penelitian mikroplastik secara substansial masih sedikit untuk biota air tawar maka dilakukan penelitian untuk menentukan tingkat polusi mikroplastik pada jaringan ikan bilih. Ukuran, berat, dan titik sampling ikan diteliti dalam kaitannya dengan jerapan mikroplastik melalui dua saluran, yaitu digestif (pencernaan) dan respirasi (pernapasan). Dari hasil penelitian, jenis polimer yang teridentifikasi dalam penelitian ini adalah jenis polietilen, polivinil klorida, dan polietilen tereftalat. Secara keseluruhan 7,14% - 23,53% (rata-rata = 11,48%) mikroplastik teridentifikasi pada digestif ikan bilih dari enam belas titik sampling yang berbeda. Sementara 7,69% - 17,39% (rata-rata = 11,85%) mikroplastik teridentifikasi pada respirasi ikan bilih. Persentase kelimpahan bentuk mikroplastik tertinggi pada digestif yang diidentifikasi adalah fiber sebesar 70,42% dan 66,82% pada digestif. Sementara persentase terendah yang diidentifikasi adalah fragment dengan rata-rata kelimpahan sebesar 29,58% di digestif dan 33,32% di respirasi. Sebagai kesimpulan, penelitian ini mengungkap keberadaan dan dampak mikroplastik di Danau Singkarak, Sumatera Barat, pada ikan bilih (Mystacoleucus padangensis). Dengan memeriksa sistem pencernaan dan pernapasan ikan serta menggunakan Spektroskopi FT-IR, studi ini menunjukkan implikasi ekologis dan ekonomi dari polusi mikroplastik. Temuan ini menekankan perlunya strategi konservasi dan pengelolaan yang terarah
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