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: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:This study investigates the role of information systems integration in improving the performance of financial management and human resources (HR) at PT Sentra Food Indonesia Tbk. Through Literature Research, this research…
h details the information system integration strategy implemented by the company and its impact on financial and HR management. The results show that effective information system integration enables better access to financial information, supports more timely decision making, and improves the company's operational efficiency. In addition, information system integration also contributes to HR management processes, including recruitment, training, and employee performance evaluation. The findings highlight the importance of investment in information technology and HR development as strategies to improve overall company performance. The practical implications of this study provide valuable insights for company management in designing integrated strategies to achieve their business goals.
Abstract:HR (Human Resources) development in sub-district offices refers to efforts to improve the quality, capacity and performance of employees working at the sub-district level. HR development is a strategic process that involves…
ves various activities and programs to strengthen the capabilities of individuals, teams and the organization as a whole. The aim is to improve efficiency, effectiveness and services provided to the community. Human resources are one of the most important assets for an organization/company. The role of human resources for organizations/companies is not only seen from the results of work productivity but also seen from the quality of work produced, even further, the superiority of an organization/company is also determined by the superiority of its human competitiveness, not determined by its natural resources. The stronger the knowledge of human resources, the stronger the company's competitiveness. Improving the quality of human resources, and therefore, this paper draws a conclusion, namely "Human Resource Management in the Kangayan District Office". Based on the introduction outlined above, the problem formulation that can be taken is how to manage and empower existing human resources in the Kangayan sub-district office so that it has benefits and functions even though the existing human resources are very limited, it can be achieved through the human resource development process, Human Resource Management (HRDM) is very closely related to HR in an organization or company. HRM itself has many benefits and functions and is useful in managing and empowering existing human resources who are planning to join an organization or company.
Abstract:This study examines the leadership of Mayor Muhammad Rudi as the first leader to concurrently serve as Mayor of Batam and head of BP Batam. This study aims to describe the perception of the people of Sekupang District towards…
wards Muhammad Rudi's leadership as Mayor of Batam. The theory used in this study is the leadership theory of Path-Goal. The theory of Path-Goal has 4 indicators, namely steering leadership, supporting leadership, participatory leadership, and achievement-oriented leadership. The method used in this study is quantitative method. The research location is in the Batam area of Sekupang District by taking 7 villages, from Tiban Baru, Tiban Lama, Sungai Harapan, Tanjung Riau, Tanjung Pinggir, Patam Lestari, and Tiban Indah Villages. Data was collected using questionnaires distributed to 100 respondents spread across 7 sub-districts. The data is analyzed using a percentage formula. Based on the results of research from the four indicators of directed leadership get a percentage value of 77.86% with the good category, supporting leadership gets a percentage value of 77.6% with the good category, participatory leadership gets a percentage value of 72.2% with the good category, and achievement-oriented leadership gets a percentage value of 78% with the good category. The conclusion of the four indicators consisting of 12 statements using the percentage formula that public perception produced for the assessment of the overall leadership indicators of Muhammad Rudi as Mayor of Batam is 95.52% is at the Likert scale interval of 81-100% with the very good category.
Keywords : Perception, Leadership, Mayor
Abstract:The Ministry of Maritime Affairs and Fisheries, in its government mission, carries out the creation of Maritime and Fisheries Business Actor Cards (KUSUKA). This card is an individual identification card issued by the Ministry…
nistry of Maritime Affairs and Fisheries of the Republic of Indonesia for maritime and fisheries business actors in Indonesia. This research discusses matters related to the results of the implementation of the KUSUKA card program services at the Kundur District Fisheries Business Services UPT. The aim of this research is to find out the results of the implementation of the KUSUKA card at the Kundur Fisheries Business Services UPT. The approach used in this research is descriptive qualitative using data collection methods in the form of observation, interviews and documentation. The results of this research show that the implementation of the KUSUKA card program for the community at the Kundur District Fisheries Business Services UPT is as expected. The implementation of this program meets expectations based on the following 6 indicators: a). effectiveness: the results achieved have met expectations. b) Efficiency: time and costs are efficient. c). Adequacy: Human resources and facilities/infrastructure are adequate. d). Alignment: program benefits are adequate. e). Responsiveness: service is adequate. f). Accuracy: the program results are useful. However, the effectiveness indicators and efficient indicators still cannot be said to meet expectations, this is because there are problems or obstacles such as the lack of clarity on the time for printing KUSUKA cards which only adjusts the bank's ability to print cards, the functions and benefits of the program have not been fully felt and there is no real change in the lives of the community or fisheries business actors in the Kundur District Fisheries Business Services UPT.
Keywords : Public Services, Evaluation, Kusuka Card
Abstract:The rapid growth of the hotel industry requires hotels to improve operational planning, one of which is by forecasting room reservations. Inaccurate forecasting may cause an imbalance between room availability and customer…
er demand. This study aims to compare the Weighted Moving Average and Single Exponential Smoothing algorithms in forecasting room reservations at Raz Hotel and Convention Medan using historical data from January 2025 to May 2026. The research method consisted of data collection, forecasting using both algorithms, and accuracy evaluation through Mean Absolute Deviation, Mean Squared Error, and Mean Absolute Percentage Error. The results indicate that the Single Exponential Smoothing algorithm achieved a Mean Absolute Percentage Error of 15.24%, which is lower than the 15.63% obtained by the Weighted Moving Average algorithm. Furthermore, the Single Exponential Smoothing algorithm predicted 835.90 room reservations for June 2026. Therefore, it can be concluded that the Single Exponential Smoothing algorithm provides better forecasting accuracy and is more suitable for predicting room reservations at Raz Hotel and Convention Medan.
Abstract:Academic achievement is a measure of students' learning outcomes, encompassing aspects of knowledge and skills. Academic performance serves as a crucial indicator in evaluating students' learning progress. MAS Al-Wasliyah…
h Petatal is committed to providing quality education but still faces limitations in applying technology to evaluate student learning. The current evaluation process relies on teachers' subjective assessments, which restricts the information about students' progress. Therefore, the implementation of machine learning is proposed as a solution to enhance objectivity in student learning evaluation through more effective data processing. The method used is the K-Means Clustering algorithm, which can group or classify data based on specific patterns. This study aims to evaluate the extent to which machine learning can process student learning evaluation data through the analysis results obtained from the clustering process, which are then used as benchmarks to improve the evaluation system and provide feedback for students needing improvement in their academic performance. The data used comprises students' grades from the odd semester of the 2024/2025 academic year, with a total of 210 data points. The clustering results produced three clusters: the "good" cluster with 60 students, the "average" cluster with 99 students, and the "low" cluster with 51 students.
Abstract:This research aims to apply the Naïve Bayes method to determine the eligibility of receiving the Smart Indonesia Program (PIP) at the 017107 Kisaran Naga State Elementary School by analyzing 207 student data. The CRISP-DM…
DM approach was used through six stages: business understanding, data understanding, data preparation, modeling, evaluation, and implementation. The variables analyzed included means of transportation, KPS and KIP recipients, worth a pip, reasons for eligibility, number of siblings, distance from home to school, and parents' income.
The results showed that this method achieved 89% accuracy, 85% precision for the positive class, and 92% for the negative class. A total of 125 students (59.9%) were declared eligible to receive assistance, while 82 students (40.1%) did not meet the criteria. The Naïve Bayes method is effective in supporting decision-making for the provision of targeted educational assistance
Abstract:The development of information technology provides solutions for increasing efficiency and accuracy in decision-making, such as in determining students eligible for BLT at SD Swasta IT ABI Husni. This study aims to implement…
ment the Naive Bayes algorithm to support a more objective BLT recipient selection process. The method used is CRISP-DM, starting from understanding the problem, data preparation, to model implementation. The data analyzed included type of residence, KPS recipients, parents' income, KIP recipients, number of siblings, distance from home and reasons for eligibility for BLT used were data from students of SD Swasta IT ABI Husni in the odd semester of 2024/2025, with a total of 137 data. The results of the study showed that the Naive Bayes algorithm was able to achieve an accuracy level of 98% with precision and recall of up to 100%, proving the effectiveness of the model in minimizing classification errors. In conclusion, the use of the Naive Bayes algorithm can help make decisions that are more targeted, transparent, and fair in the distribution of BLT.