18 research outputs found

    ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN PADA PT. GRAHA WAHYU KENCANA

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    The Analysis of Calculation Depreciation Fixed Asset and its Effect to the Financial Statement of PT. GrahaWahyuKencana. By :Lisnawati, 2016 (xiii + 80Pages) E-mail : [email protected] This final report is written to fulfill the requirementofdiploma education in accounting departmentof State Polytechnic of SriwijayaGraduation in Palembang. Based on theory and from file, writer explain some weaknesses in bringing about treatment of fixed asset, in effect the company haven't done the calculation of fixed assets based on Financial accounting standards, in the calculation of depreciation the company does not take into account the date of acquisition of assets and at the time of the sale of the company's assets directly delete them on a financial report by acknowledging the results of the sale of assets as revenues by not deleting the list its assets and this will have an effect on the financial statements. To overcome these problem, the author suggests the company should calculate the depreciation burden of fixed assets based on the date of his acquisition, as well as in the removal of assets should the removal of fixed assets carried out in the list of assets as well as in the financial statement

    TINJAUAN PENGENAAN PAJAK BUMI DAN BANGUNAN ATAS RUMAH PENDUDUK DI DESA NAGRAK UTARA

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    This Final Project Report was prepared by Leni Lisnawati, Student Identification Number 1841211010, with the title "Review of the Imposition of Land and Building Tax on Residents' Houses in North Nagrak Village" which was prepared under the guidance of Mrs. Reni Anggriani, M.Ak., CA and Mrs. Risma Nurmilah, M.Si. This report was prepared based on the results of research conducted by the author in North Nagrak Village. Since the enactment of Law Number 28 Year 2009 dated September 15, 2009 concerning Regional Taxes and Regional Levies, the authority to collect Land and Building Taxes in the Rural and Urban sectors is handed over to the Regency or City Government. Rural and Urban Land and Building Tax is a tax on land and/or buildings that are owned, controlled, and/or utilized by individuals or entities, except for areas used for plantation, forestry, and mining business activities. This study was proposed to find out the procedure for paying land and building taxes, to find out the causes of changes in land and building tax revenues in the 2019-2020 period in the village of North Nagrak, and to find out the efforts of the village government in increasing awareness of the people of North Nagrak Village in paying land and building taxes. The author uses descriptive research methods in compiling this Final Report. The data collection technique used in this research is through field studies and literature studies. The field studies carried out were interviews and observations, while the literature study used was through reference books, government regulations, journals, and trusted internet sites Based on the results of the author's discussion regarding the Review of the Imposition of Land and Building Tax on Residents' Houses in North Nagrak Village, the author can conclude that Paying Land and Building Tax is an obligation of every property owner in the form of land, houses or tax objects that are permanent like the earth. and buildings, but not for tenants, the procedure for paying land and building taxes can be done offline or online. This study found that the efforts made by the North Nagrak Village government in increasing public awareness of paying Land and Building Taxes have been carried out optimally

    PENGARUH SELF-SERVICE TECHNOLOGY QUALITY TERHADAP ATTITUDE TOWARDS USING DAN DAMPAKNYA PADA BEHAVIORAL INTENTION: Survei pada Followers Instagram Restoran Mie Gacoan dan Wizzmie

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    Rizky Nurbayani Muhari (2102051) “Pengaruh Self-Service Technology Quality terhadap Attitude toward Using dan Dampaknya Behavioral Intetion (Survei pada Followers Instagram Restoran Mie Gacoan dan Wizzmie)” di bawah bimbingan Dr. Lili Adi Wibowo, S.Pd., S.Sos., MM. dan Dr. Lisnawati, S.Pd., MM. Penelitian ini bertujuan untuk memperoleh gambaran dan pengaruh self-service technology quality terhadap attitude toward using dan dampaknya pada behavioral intention followers Instagram Mie Gacoan dan Wizzmie. Penelitian ini menggunakan metode penelitian kuantitatif dengan ukuran sampel sebanyak 348 responden. Hasil pada penelitian ini menemukan bahwa gambaran self-service technology quality berada pada kategori mudah, serta gambaran attitude toward using dan gambaran behavioral intention berada pada kategori tinggi. Self-service technology quality berpengaruh terhadap attitude toward using, terdapat pengaruh antara attitude toward using terhadap behavioral intention, serta terdapat pula pengaruh secara tidak langsung antara self-service technology quality terhadap behavioral intention. Kesimpulan dari penelitian ini yaitu terdapat pengaruh self service technology quality terhadap attitude toward using serta berdampak pada behavioral intention yang dilakukan melalui survei pada followers Instagram Mie Gacoan dan Wizzmie. Penulis juga merekomendasikan restoran Mie Gacoan dan Wizzmie untuk mempertahankan serta meningkatkan performa self-service technology melalui perceived ease of use, perceived reliability, perceived control, dan perceived usefulness, sehingga diharapkan dapat meningkatkan sikap positif konsumen yang berujung pada peningkatan minat konsumen untuk berkunjung kembali ke restoran, menggunakan teknologi tersebut, serta membagikan perspektif positif di berbagai platform. Implikasi dari behavioral intention pada penelitian ini yaitu keputusan pembelian sehingga akan berdampak pada peningkatan pembelian berulang di masa mendatang. Rizky Nurbayani Muhari (2102051) "The Influence of Self-Service Technology Quality on Attitude toward Using and Its Impact on Behavioral Intention (Survey on Consumers of Local Noodle Restaurants in Indonesia)" under the supervision of Dr. Lili Adi Wibowo, S.Pd., S.Sos., MM. and Dr. Lisnawati, S.Pd., MM. This study aims to obtain an overview and influence of self-service technology quality on attitude towards using and its impact on the behavioral intention of Instagram followers of Mie Gacoan and Wizzmie. This study uses quantitative research methods with a sample size of 348 respondents. The results in this study found that the description of self-service technology quality is in the easy category, as well as the description of attitude towards using and the description of behavioral intention is in the high category. Self-service technology quality has an effect on attitude toward using, there is an influence between attitude toward using on behavioral intention, and there is also an indirect influence between self-service technology quality on behavioral intention. The conclusion of this study is that there is an effect of self-service technology quality on attitude towards using and has an impact on behavioral intention which is carried out through a survey of Instagram followers of Mie Gacoan and Wizzmie. The author also recommends Mie Gacoan and Wizzmie restaurants to maintain and improve the performance of self-service technology through perceived ease of use, perceived reliability, perceived control, and perceived usefulness, so that it is expected to increase positive consumer attitudes which lead to increased consumer interest in visiting the restaurant again, using the technology, and sharing positive perspectives on various platforms. The implication of behavioral intention in this study is a purchase decision so that it will have an impact on increasing repeat purchases in the future

    PENERAPAN PENDEKATAN CONTEXTUAL TEACHING AND LEARNING DALAM PEMBELAJARAN IPA TENTANG GAYA MAGNET UNTUK MENINGKATKAN HASIL BELAJAR

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    Untuk menciptakan suatu pembelajaran yang efektif bagi siswa dalam pembelajaran IPA, tidak harus belajar dari buku sumber yang ada, tetapi juga berdasarkan fakta-fakta yang terjadi di lingkungan belajar siswa, Hal itulah yang melatarbelakangi penulis untuk melakukan penelitian mengenai “Penerapan Pendekatan Contextual Teaching And Learning Dalam Pembelajaran IPA Tentang Gaya Magnet Untuk Meningkatkan Hasil Belajar”Pemilihan strategi ini bertujuan untuk membantu guru dalam mengaitkan antara materi yang di ajarkan dengan situasi dunia nyata siswa dan mendorong siswa membuat hubungan antara pengetahuan yang di milikinya dengan penerapanmya dalam kehidupan sehari-hari Penelitian ini dilaksanakan untuk meningkatkan aktivitas, motivasi dan hasil belajar dalam pembelajaran IPA di sekolah dasar khususnya tentang gaya magnet. Metode yang digunakan adalah metode Penelitian Tindakan Kelas ( PTK) yang di kembangkan oleh Kemmis dan Mc Taggart dimana dalam setiap siklusnya menggunakan empat komponen penelitian yaitu perencanaan, pelaksanaan, observasi, dan refleksi. Dilakukan setiap akhir siklus yang kemudian di jadikan untuk memperbaiki dan menyusun rencana pembelajaran pada siklus berikutnya. Penelitian dilakukan dengan dua siklus indikator siklus I tentang ”menunjukan benda-benda yang dapat ditarik oleh magnet dan benda-benda yang tidak dapat ditarik oleh magnet” sedangkan siklus II tentang” kekuatan gaya magnet dapat menembus beberapa benda”.Berdasarkan analisis data dari hasil test dan observasi pada pembelajaran siklus I hasil belajar siswa mengalami peningkatan yang baik hal ini terlihat dari hasil belajar melalui test 71,25%, sedangkan pada siklus II hasil belajar test 76,96%. Berdasarkan hasil belajar secara keseluruhan mengalami peningkatan yang sangat baik siswa memberi respon atau tanggapan positif terhadap pembelajaran IPA dengan penerapan CTL karena pendekatan ini menitikberatkan pada pembelajaran yang produktif dan bermakna yang dikaitkan dengan lingkungan sekitar siswa. Oleh karena itu diharapkan guru menerapkan pendekatan CTL ini di dalam kelas. In fact, learning science only learn from books rarely attempted sources, so students are less motivated, less active. That's what lies behind the author conducted research on "Application of IPA Approach CTL In Learning To Improve Learning Outcomes" Aiming to help teachers link the material to the real world and encourages students to connect knowledge with application in life. This study was conducted to increase the activity, motivation and learning in science learning in elementary school. The method used is TOD Kemmis and Mc Taggart each cycle using four research components: planning, implementation, observation, and reflection. I cycle to increase student learning outcomes revealed by the study through test 71.25%, the second cycle of learning outcomes test 76.96%

    STRATEGI PENGEMBANGAN KEMANDIRIAN ANAK BERKEBUTUHAN KHUSUS DI SMP ISTIQAMAH BANDUNG

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    Penelitian ini mengangkat fenomena dari sebuah kasus yang terjadi pada seorang anak berkebutuhan khusus di SMP Istiqamah Bandung yang melibatkan seorang anak berkebutuhan khusus, tiga orang guru dan orang tua siswa. Masalah pokok yang diangkat dalam penelitian ini adalah bagaimana strategi pengembangan kemandirian anak berkebutuhan khusus yang diterapkan di SMP Istiqamah Bandung. Dalam menjawab pertanyaan tersebut penulis menggunakan teori yang dikemukakan oleh Aunillah (2011) bahwa persyaratan untuk mewujudkan kemandirian pada peserta didik adalah sebagai berikut: 1) berilah bekal keterampilan untuk mengurus diri sendiri, 2) bentuklah kegiatan yang merangsang kegiatan sekolah untuk mandiri, 3) mintalah peserta didik untuk membuat program kegiatan positif, 4) biarkan peserta didik mengatur waktunya sendiri, 5) peserta didik diberi tanggungjawab, 6) mewujudkan kondisi badan yang sehat dan kuat, 7) berilah kebebasan peserta didik untuk menentukan tujuannya sendiri, 8) menyadarkan peserta didik bahwa guru tidak selalu ada disisinya. Untuk menjawab permasalahan, penulis merumuskan beberapa pertanyaan penelitian, antara lain; 1) Bagaimana profil SMP Istiqamah Bandung? 2) Bagaimana pihak sekolah memperlakukan anak berkebutuhan khusus? 3) Kendala-kendala apa yang dihadapi selama menangani anak berkebutuhan khusus? 4) Langkah apa saja yang ditempuh dalam mengatasi berbagai kendala selama menangani anak berkebutuhan khusus? 5) Faktor apa saja yang mendukung terciptanya kemandirian anak berkebutuhan khusus? 6) Program apakah yang diterapkan sekolah sehingga tercipta kemandirian anak berkebutuhan khusus?. Analisis data yang digunakan adalah model kualitatif melalui tahap obeservasi, wawancara, dan dokumentasi. Hasil analisis data adalah sebagai berikut: 1) SMP Istiqamah adalah sekolah Islam yang memadukan dua kurikulum, yakni kurikulum Dinas Pendidikan Kota Bandung dan Departemen Agama. 2) Perlakuan sekolah terhadap siswa berkebutuhan khusus mengalami proses perubahan yang meningkat, dimulai dari titik keraguan, berubah menjadi open minded (pikiran terbuka). 3) Kendala yang dihadapi selama menangani anak berkebutuhan khusus terkait masalah motorik kasar dan halus, serta sistem komunikasi yang terganggu. 4) Beberapa langkah yang ditempuh dalam mengatasi kendala selama menangani anak berkebutuhan khusus yakni melalui penerapan pola pendekatan dalam strategi perubahan sikap. 5) Faktor yang mendukung terciptanya kemandirian anak berkebutuhan khusus bersumber dari motivasi, baik motivasi intrinsik maupun ekstrinsik. 6) Program sekolah yang mampu mengembangkan kemandirian anak berkebutuhan khusus terbagi menjadi dua, yakni untuk guru dan peserta didik. This study raised the phenomenon of a case which occurred in a child with special needs in junior Istiqamah Bandung involving a child with special needs, three teachers and parents. Principal issue raised in this study is how the independence development strategy adopted children with special needs in junior Istiqamah Bandung. In answering these questions the author uses the theory advanced by Aunillah (2011) that the requirement to achieve independence in the students is as follows: 1) give the skills provision to take care of themselves, 2) form a stimulating activity for independent school activities, 3) ask learners to make positive activities program, 4) let the students set up their own time, 5) learners are given the responsibility, 6) creating conditions for a healthy and strong body, 7) give learners the freedom to define their own goals, 8) sensitize learners that teachers are not always there by his side. To solve the problem, the authors formulate some research questions, among others: 1) What is the profile Istiqamah SMP Bandung? 2) How the school treats children with special needs? 3) what constraints faced during work with children with special needs? 4) What steps should be taken to overcome the obstacles for handling children with special needs? 5) What are the factors that support the creation of a special needs child's independence? 6) whether the program is implemented so as to create independent school children with special needs?. Analysis of the data used is the qualitative model through the stages of observation, interviews, and documentation. Results of data analysis are as follows: 1) SMP Istiqamah is Islamic school curriculum that combines two, namely curriculum Department of Education and Religious Affairs Bandung. 2) Treatment of schools to students with special needs to experience the process of incremental change, starting from the point of doubt, turn out to be open minded (open-minded). 3) Obstacles encountered during handling children with special needs related to gross and fine motor problems, and impaired communication systems. 4) Some of the steps taken to overcome the obstacles for handling children with special needs through the application of a strategic approach to changing attitudes. 5) Factors that support the creation of independent special needs children comes from motivation, both intrinsic and extrinsic motivation. 6) school program that is able to develop independence in children with special needs are divided into two, namely for teachers and learners

    The Honey for The Treatment of Diabetic Foot: A Literature Review

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    Background: Honey known as wound healer, but the use of honey for diabetes population is lack. Scientific studies needed to provide enough evidence to justify the benefits of honey for the treatment of diabetic foot ulcers. Aims: To identify the benefit of honey as healing diabetic foot ulcer. Methods: The author was used PICO question as the first step of this study, then the second step was searching the articles from several databases. The inclusion and exclusion criterias were using only honey as a diabetic foot treatment on human, randomized control trial study or quasy experimental study, published less than 10 years ago (2009 – 2019), available in English and provide full text. Meanwhile, for the exclusion criteria were literature review, systematic review or meta-analysis study, using honey as a treatment to animal such as rat and rabbit, combine honey with another treatment. By using PRISMA guideline, researchers were systematically review several articles from 4 databases. Results: After conducted search strategy by using Boolean search strategy, 4 articles were included. The articles used different types of honey and the population ranged from 8 to 63 peoples. According to the results, majority of study showed honey is effective as wound healer and safe Conclusion:  Honey wound dressing is an option for managing diabetic foot Recommendation: As a nurse, we can offer the honey as an effective treatment or intervention tools for targeted patients or population
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