Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:This study aims to determine the effect of short-term and long-term macroeconomic factors on the financial performance of Islamic banking in Indonesia. The dependent variables in this study are Return on Assets (ROA), Financial…
nancial to Deposit Ratio (FDR) and Operating Costs of Operating Income (BOPO) as proxies of financial performance. While the independent variables are industrial production index (IPI), inflation, BI rate, composite stock price index (CSPI) and exchange rates. The analytical method used is Vector Error Correction Models (VECM). The data used in this study are monthly time series data from January 2010 - December 2015. The results of the study state that in the long term the influence of the Industrial Production Index (IPI), inflation and exchange rates have a negative and significant effect on Return on Assets ( ROA) and Financial to Deposit Ratio (FDR). Meanwhile, the BI rate and the Composite Stock Price Index (JCI) have a positive and significant impact on Return on Assets (ROA) and Financial to Deposit Ratio (FDR). Industrial Production Index (IPI), inflation and exchange rates have a positive and significant influence on the Operating Cost of Operating Income (BOPO). Meanwhile, the BI rate and the Composite Stock Price Index (JCI) have a negative and significant effect on the Operating Cost of Operating Income (BOPO). The short-term effect of macroeconomic variables on financial performance (ROA, FDR and BOPO) does not show a significant relationship.
Abstract:The purpose of this study is to determine the effect of compensation and work motivation on employee performance at PT Anugerah Riau Mustika. This research was conducted from September 2021 to April 2022 at PT Anugerah Riau…
iau Mustika which is located on Jalan Paus No. 127 Pekanbaru. The target of this study is employees at PT Anugerah Riau Mustika who are still working in 2022. The population in this study was 52, to determine the sample used the slovin technique with a sample of 34. Data obtained from through the distribution of questionnaires. The analysis methods used are validity test, reliability test, analysis of multiple linear regression equations, classical assumption test, t test, F test, and coefficient of determination using the SPSS (Statistics Product Service and Solution) program version 20.0. Based on the hypothesis and analysis of the research results, it can be concluded that compensation has a partial effect on the performance of employees of PT Anugerah Riau Mustika. Work motivation does not have a partial effect on the performance of employees of PT Anugerah Riau Mustika. Compensation and work motivation have a simultaneous effect on the performance of employees at PT Anugerah Riau Mustika. Compensation and work motivation contributed 50.2% to employee performance at PT Anugerah Riau Mustika, while the rest were outside the regression equation or variables that were not studied in this study.
Abstract:The rapid development of the world of information and communication has made changes in the world of marketing, one of which is the existence of social media marketing. Various social media platforms are now provided including…
luding TikTok, Line, WhatsApp, YouTube and so on. Instagram is no exception, which is used as a marketing medium by the courier service (jastip) @my_shopper.id. The purpose of this study is to find out the use of Instagram as a marketing medium for the courier service business @my_shopper.id. A service for depositing branded goods such as clothes, bags, perfumes and others. The research method uses a qualitative descriptive type to clearly know the information from the jastip account owner regarding the use of Instagram social media as a marketing tool. Data collection is carried out by in-depth interviews with account owners, then collects documentation by capturing content layers used in Instagram accounts. Data analysis uses Miles and Huberman, namely by data reduction, data presentation and verification. Test the validity of the data using triangulation techniques for conducting interviews and collecting documents to informants. The results of the study indicate that the surrogate service account (jastip) @my_shopper.id does social media marketing through an Instagram account. Account owners use various available features such as comment fields, Instagram bio, Instagram traffic, feeds, reels. The content created also varies such as product photos, product review videos, uploading customer testimonials to uploads regarding the order packaging process. The use of Instagram as a marketing medium has the advantage of increasing traffic and making people know about this jastip. Weaknesses obtained include missing information, sometimes customers do not know branded products and entrusting services.
Abstract:The study aimed to determine the impact of social media language (also known as net language) on the formal writing skills of Mount Mary College of Education students. This study involved a total of 150 students, 60 of whom…
hom were males and 90 of whom were females, who were studying English language and French at the time of the study. The study employed a phenological research design, and a purposive sample technique was used to choose the thirty (30) participants that took part in it. The responses were mark quiz papers and group tasks, and the results were analysed. The study concluded that when people write individually, social media does have an impact on their formal writing. Students who work in groups, on the other hand, are not affected by this. Another finding of the survey was that respondents employ a wide range of social media lingo, including clipping, abbreviation, alphanumeric homophony, vowel deletion, graphone, and other slang terms, among other things. According to the results of the survey, most people type in social media or internet language when they communicate on social media to make it easier for them to communicate.
Abstract:This study aims to Test Wastewater Quality Using the Mpn (Most Probable Number) Method to Detect Total COLIFORM Bacteria. This study uses laboratory analysis, which aims to provide an overview of the microbiological quality…
ity of wastewater based on the presence and number of Coliform bacteria. The working principle of the Most Probable Number (MPN) method in detecting total Coliform bacteria in wastewater is carried out semi-quantitatively by detecting microbial growth through lactose fermentation which produces gas or turbidity in selective liquid media. The implementation procedure includes a presumptive test stage using Lactose Broth (LB) media, a confirmatory test with Brilliant Green Lactose Bile Broth (BGLB) media, and determining the final value by matching the combination of positive tubes with the standard MPN table. From the results of laboratory testing on three domestic wastewater samples (1224 AL, 1225 AL, and 1226 AL), it was found that all samples showed negative results with a combination of 0-0-0 tubes in the presumptive test. This indicates that the tested sample does not contain Total Coliform bacteria or has a value of less than 1000 MPN/100 mL, so that its microbiological quality is declared very good and has met the quality standard threshold set by the government through the Minister of Environment Regulation No. 5 of 2014 and PP RI No. 22 of 2021
Abstract:Black tea processing Is categorized into two methods: (1” Orthodox and (2) CTC (Crushing, Tearing, and Curling). These methods are implemented through hands-on activities at the company/factory based on theoretical knowledge,…
wledge, which is then applied in the form of field work practice (PKL). The conclusions drawn from the field work practice are as follows: The Sidamanik Plantation Is one of 24 tea plantations under the Sidamanik Plantation Unit of PTPN IV, located in Sidamanik ’istrict. The CTC black tea produced at the Sidamanik factory Is then shipped to the main factory for ’lending there, with the composition regulated by the technology department, as the CTC black tea from the Sidamanik factory does not yet have a s’les label. At the Sidamanik factory, grinding Is performed in two stages using a 15” Rotorvan” (RV) machine for the first grinding and a 36” Teaman CTC 4-Cut machine with four sets of sequential rollers for the second grinding. The Rotorvane’s capacity is 484,739.3533 kg of withered tea leav’s per hour, equivalent to 581,710.4923 ’g of fresh withred tea leaves per hour, and equivalent to ’21,810.1771 kg of dry tea per hour” The CTC plant’s capacity is 18,274.7704 kg of ground tea pe” hour, equivalent to a capacity of 21,930.6017 kg of fresh withered tea leaves per hour, and ”quiv’lent to a capacity of 4,592.2680 k” of dry tea per hour
Abstract:Pendidikan berperan penting dalam membentuk kualitas sumber daya manusia di era digitalisasi. Tantangan yang ada pada era digitalisasi adalah bagaimana meningkatkan motivasi belajar mahasiswa dengan solusi digitalisasi pembelajaran…
embelajaran melalui teknologi. Fakultas Teknik Universitas Negeri Yogyakarta memerlukan cara untuk meningkatkan dan mempersiapkan kompetensi mahasiswa terkait keterampilan yang dibutuhkan dalam dunia kerja. Hal itu dikarenakan kurangnya skill yang dimiliki oleh mahasiswa tidak memenuhi kualifikasi yang dibutuhkan sehingga terdapat ketidaksesuaian antara link and match. Untuk mengatasi hal tersebut, penulis memberikan inovasi pembuatan aplikasi ERIN (Engineering Ready Industry). Aplikasi ini merupakan digitalisasi platform yang dirancang berbasis artificial intellegence. Metode penelitian yang digunakan adalah campuran dengan kuantitatif melalui survey pengisian angket dan deskriptif kualitatif dengan studi literatur. Hasil dari survey uji kepuasan didapat nilai 87,2% dari aspek kinerja dan 85,6% dari aspek manfaat. Diharapkan gagasan inovasi ini dapat memberikan bekal dalam mempersiapkan diri untuk meraih kesuksesan karir bagi mahasiswa, alumni, dan industri, tidak hanya di UNY melainkan di universitas lain juga.
Education plays an important role in shaping the quality of human resources in the digitalization era. The challenge in the digitalization era is how to increase student learning motivation with digital learning solutions through technology. The Faculty of Engineering, Yogyakarta State University, needs a way to improve and prepare student competencies related to the skills needed in the world of work. This is because the lack of skills possessed by students does not meet the required qualifications so that there is a mismatch between link and match. To overcome this, the author provides an innovation in creating the ERIN (Engineering Ready Industry) application. This application is a digitalization platform designed based on artificial intelligence. The research method used is a mixture of quantitative through a questionnaire survey and qualitative descriptive with literature studies. The results of the satisfaction test survey obtained a value of 87.2% from the performance aspect and 85.6% from the benefit aspect. It is hoped that this innovation idea can provide provisions in preparing themselves to achieve career success for students, alumni, and industry, not only at UNY but also at other universities.