Abstract:Under the guidance of Mr. Dedi Kusbiantoro, S.P., M.M. as chairman of the supervisory commission and Mrs. Hj. Henny Pratiwi, S.P., M.M. as a member of the advisory committee. The purpose of this study was to determine the…
e pattern of tofu marketing channels, to analyze tofu marketing costs, profits and margins; and to analyze the level of economic efficiency of each tofu marketing channel in Dolok Masihul District, Serdang Bedagai Regency. The choice of research location was done purposively. The sample in this study were 19 respondents who owned the tofu industry. Field research was conducted from March 2022 to April 2022. The method used is marketing margin analysis to determine differences in price levels in marketing channels, this study also uses farmer's share analysis to determine marketing efficiency. The results of the study concluded that the fried tofu housing industry in Dolok Masihul District has 2 (two). In marketing channel I, the total marketing cost is Rp. 30/ptg, the total marketing profit for retailers is Rp. 303.33/ptg, and the marketing margin is Rp. 83.33/ptg. For marketing channel II there is no marketing fee. On stock farmers that marketing channels I and II are included in the efficient category.
Abstract:This research was conducted at CV. XYZ using primary and secondary data obtained from the company and focused on accounting treatment, especially fixed asset accounting.The goal to be achieved in this final project is to…
determine the treatment of fixed assets based on PSAK No. 16 on CV. XYZ. The type of data used is primary data and secondary data. The data collection method used consisted of interview and documentation methods. Primary data used in the form of interviews. While the secondary data used are the financial statements of CV. XYZ in 2017 and a list of fixed assets of CV. XYZ in 2017. The data analysis method used is descriptive qualitative analysis. The results of the preparation of the final project show that the accounting treatment of fixed assets at CV. XYZ is in accordance with PSAK No. 16. CV. XYZ continues to be guided by PSAK No. 16 regarding fixed assets and continues to follow developments so that the financial statements produced remain reliable with accounting guidelines generally accepted.
Keywords: Treatment of Fixed Assets, PSAK No. 16
Abstract:Penelitian ini memiliki tujuan untuk mengetahui implementasi metode diskusi dalam pembelajaran bahasa Indonesia dan untuk mengetahui pemanfaatan metode diskusi. Metode penelitian yang digunakan adalah studi pustaka (library…
ary research) dengan pengumpulan data yang dilakukan dengan menelaah teori-teori, pendapat, dan pokok pikiran yang terdapat dalam media cetak seperti buku, jurnal, dan majalah. Metode diskusi akan menunjukan interaksi para peserta didik seperti, berani bertanya serta mampu menjawab pertanyaan sesuai dengan kemampuan yang dimiliki, sehingga kondisi pembelajaran di kelas menjadi lebih efektif dan para peserta didik akan lebih berpikir kritis dalam berdiskusi. Penggunaan metode diskusi ini dapat menunjukan pengaruh yang signifikan, yaitu para peserta didik menjadi lebih aktif, sehingga pendidik dapat mencapai tujuan pembelajaran dengan lebih baik.
Abstract:The purpose of this study is to find out how effective the use of technology-based learning media is in improving students' language skills in primary schools. Literature study was used as the methodology, and descriptive…
e research was used by using library research projects such as Google Scholar to obtain comprehensive data for online or digital journals. In Indonesian language learning, technology has become a significant issue. The results show that technology in education is very important because it allows students to gain knowledge about learning materials, work efficiently, and understand complex materials so that they can overcome challenges. Teachers should plan and optimisestrategically to improve student outcomes.
Abstract:Mangrove forest management is important in efforts to preserve the environment in coastal areas. This activity is a good step to reduce damage to the mangrove ecosystem and maintain coastal damage. The research aims to find…
ind out the condition and development of the management of the Mangrove Forest Ecotourism Area. Based on the research results, there are several things that are still not running well, which can be seen from the lack of planning, organizing documents, lack of coordination and supervision of ecotourism management which is still less organized and structured, which can be seen from the absence of a fixed or routine schedule for monitoring ecotourism. Pangkalan Sesai mangrove forests, infrastructure, bridges that are no longer passable by visitors. Knowledge about tourism is still lacking and maintenance carried out by managers is not optimal. Then the addition of other attractions and road improvements to make visitors more comfortable, where accessibility is an important factor in the visiting sector
Abstract:Keindahan alam menjadikan daya tarik utama pada wisata indonesia. Hal itu memberikan keunggulan berupa kekayaan sumber daya alam yang melimpah, salah satunya ialah pegunungan. Selain itu, Indonesia merupakan negara dengan…
n jumlah pegunungan berapi mencapai 400 bahkan 100 diantaranya masuk kategori aktif. Dengan banyaknya jumlah pegunungan tersebut menjadikan Indonesia sebagai negara vulkanis yang sebagian besar masyarakatnya bekerja pada sektor pariwisata. Salah satunya adalah Gunung Rinjani yang berada di Pulau Lombok. Optimalisasi pemanfaatan gunung berapi sebagai objek wisata ini berpotensi besar untuk dikembangkan dikarenakan tingginya minat dalam mendaki hingga 75%. Berdasarkan data tahun 2023 dari April hingga Desember total pendaki mencapai 62.486 yang terdiri atas pendaki lokal maupun mancanegara. Masalah yang sering dialami pendaki adalah keadaan kesehatan. Pada tahun 2020 merupakan presentase kecelakaan terbesar hingga 0,093% dimana 0,012% disebabkan oleh kasus kesehatan ditambah juga permasalahan lainnya seperti rawan pendaki hilang atau tersesat dan sulitnya evakuasi oleh tim SAR. Berdasarkan permasalahan tersebut, kami memiliki inovasi Smowatch yaitu jam pintar berbasis sistem lora (long range) terintegrasi iot sebagai teknologi navigasi dan explorer search and rescue di gunung Rinjani. Metode penelitian ini menggunakan studi literatur dengan merancang teknologi navigasi yang akan membantu pendaki ketika berada dalam keadaan darurat selama berada di Gunung Rinjani. Smowatch dibuat dalam bentuk jam tangan guna mendukung Sustainable Development Goals (SDGs) point ke 9.
Abstract:Knowing the economic condition of society is important to measure the success of a country's economic development. Per capita income, as the average income received by the population, is an indicator of economic welfare.…
The relationship between per capita income, economic growth, and inflation reflects societal well-being. This study analyzes the impact of per capita income and inflation on economic growth in Indonesia from 1998 to 2023. The aim is to determine the effect of per capita income and inflation on economic growth, both partially and simultaneously. The results of multiple linear regression analysis show that per capita income and inflation significantly affect economic growth. Per capita income has a positive impact, while inflation significantly influences economic growth. This study recommends economic policies that consider the effects of per capita income and inflation to promote sustainable economic growth. The research uses a quantitative method with multiple linear regression analysis, using secondary data from BPS and the World Bank. The variables studied are economic growth (dependent variable), per capita income (independent variable X1), and inflation (independent variable X2). Data were collected from documents and annual reports, with validity from official sources and reliability tested over 26 years. Data analysis shows that independent variables affect the dependent variable by 50.9%. The results indicate that per capita income and inflation significantly influence Indonesia's economic growth. Economic policies should consider these two factors to achieve sustainable economic growth.
Abstract:Kidney function disorders refer to a condition where the kidneys' ability to filter metabolic waste from the blood and excrete it through urine is compromised. Cystatin C serves as a sensitive and specific biomarker for…
measuring glomerular filtration rate, accurately reflecting kidney function. This study aims to evaluate Cystatin C levels based on gender among patients with kidney function disorders at the Prodia Cibubur clinic laboratory. The research was conducted from February to March 2023 using a descriptive cross-sectional approach. The sample comprised 120 patients with kidney function disorders selected through total sampling. The findings indicate that 16 patients (13.3%) had normal Cystatin C levels, while 104 patients (86.7%) had elevated Cystatin C levels. Notably, among males, 61 individuals (50.8%) tended to exhibit higher Cystatin C levels, suggesting a greater potential for kidney function disorders due to factors such as activity intensity, body mass influence, and hormonal factors.
Abstract:The data analysis techniques used in this research are descriptive analysis techniques and inferential statistics which use the validity test formula, reliability test, normality test, multicollinearity test, heteroscedasticity…
sticity test, multiple linear regression, t test, F test and coefficient of determination. The research results concluded that training partially influences work performance with a calculated t value of 5.085> t table 2.009 and a sig value of 0.000 < 0.05. Partially, competency has no effect on work performance with a calculated t value of 0.223 < t table 2.009 and a sig value of 0.824 > 0.05. Simultaneously training and competency influence performance. This can be seen from the F test results which show that the calculated F value is 27.522> F table 3.18 and the sig value is (0.000 <0.05). Then it was discovered that based on the coefficient of determination test, the adjusted R square value was 0.510 or 51%. This can be explained by the fact that the training and competency variables have 51% of the ability to explain the work performance variable and there is still 49% of the variance explained by other variables.
Abstract:This qualitative research discusses the implementation of the Financial Management Accounting Information System (FIS) and its implications for the efficiency and effectiveness of financial management of organizations or…
companies. Through a case study approach, this research analyzes how the implementation of AIS-PK affects the sprocess of recording, monitoring, and reporting finances. Data were obtained through interviews with relevant personnel, direct observation, and analysis of finance-related documents. The results show that the implementation of AIS-PK positively affects the efficiency of financial management by improving accuracy and speed in recording transactions and monitoring cash. In addition, the ability to generate real-time financial reports also strengthens more timely decision-making. The implication of these findings is the importance of information technology integration in financial management strategies to improve organizational or corporate performance