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:Indonesia merupakan negara kepulauan dengan populasi penduduk mencapai lebih dari 270 juta jiwa. Peningkatan jumlah penduduk berdampak pada meningkatnya produksi sampah setiap tahun. Masalah sampah plastik, terutama dari…
barang sekali pakai yang menjadi isu krusial selama 15 tahun terakhir. Provinsi Nusa Tenggara Barat tepatnya di Lombok, bergantung pada sektor pariwisata terutama pantai. Namun perkembangan pariwisata ini memicu masalah sampah di kawasan pantai khususnya sampah plastik. Sampah plastik yang sulit terurai mengancam ekosistem laut dan menurunkan daya tarik wisatawan. Penulis mengusulkan inovasi mesin Macoving sebagai solusi untuk mengatasi masalah sampah plastik di kawasan pantai Lombok. Mesin ini mampu mengolah sampah plastik menjadi paving block bernilai ekonomis, menawarkan solusi ramah lingkungan, dan membuka peluang pekerjaan baru bagi masyarakat. Metode penelitian ini menggunakan deskriptif kualitatif dengan studi pustaka relevan. Paving block ini dijual lebih murah dan memberikan kesempatan bagi masyarakat untuk bisa mengelola sampah. Inovasi ini diharapkan dapat mengurangi jumlah sampah, mencegah kerusakan lingkungan, dan mendukung ekonomi hijau. Hal ini sejalan dengan fokus Indonesia pada transisi energi baru terbarukan dan pembangunan berkelanjutan guna mencapai Sustainable Development Goals (SDGs) 2030.
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: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:Perencanaan karir mahasiswa menjadi sesuatu yang penting bagi keputusan akademik mahasiswa. Adanya perubahan kebijakan akan memberikan pengaruh terhadap perencanaan karir mahasiswa. Kebijakan mengenai jenjang dan untuk…
mendapatkan gelar psikolog yang semula magister profesi menjadi profesi psikologi memberikan perubahan sendiri bagi perencanan karir mahasiswa. Penelitian ini membahas pokok persoalan mengenai bagaimana gambaran perencanaan karir mahasiswa psikologi terlebih setelah adanya perubahan kebijakan mengenai program psikolog. Penelitian dilakukan dengan metode wawancara pada 10 mahasiswa berdasarkan aspek perencanaan kerja. Hasil dari penelitian ini menggambarkan bahwa perencanaan goal setting dari mahasiswa psikologi mengalami kebingungan sejak adanya perubahan kebijakan profesi psikologi. Sebelumnya profesi psikologi ditempuh dengan jalur magister profesi dan saat ini ditempuh dengan s1 profesi psikologi dimana saat ini S1 profesi bersifat umum dan tidak lagi ada peminatan seperti magister profesi. Mahasiswa mengalami kebingungan terkait keputusan mereka apakah harus melanjutkan s1 profesi umum atau magister science agar bisa bergerak dibidang akademik, sebelumnya profesi psikologi diraih dengan gelar magister profesi dimana secara jenjang Pendidikan psikolog menduduki s2 dan dapat bekerja dibidang akademisi sekaligus berpraktek sebagai psikolog.
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:Observations and observations to seek information on human resources and natural resources in coastal areas to create regional regulations for coastal communities that are integrated with local culture and wisdom that respects…
spects culture, customary law and the legal rights of the stakeholders involved. This is important to ensure the implementation of the program in terms of overall development of coastal areas in all fields. Budget planning that is right on target and collective aims to ensure that the plans made will be realized so that the development of coastal areas will be better. By creating data on coastal resources that is implementation-oriented in promoting coastal area management and strategic goals, such as economic development and food security, protecting public health, preventing conflict, and protecting environmental sustainability through coastal resource management.
Abstract:Graduation marks the completion of a certain level of schooling. This study aims to predict the graduation of students at SDN 016528 BP Mandoge based on their abilities. The goal of this research is to reduce the rate of…
student failure to graduate by making predictions based on examination scores collected by the institution. The method used in this study is Naive Bayes, a technique in Data Mining that utilizes probability and statistics to predict future outcomes based on previous data. This method was chosen due to its advantage in predicting graduation rates from concrete data, ensuring the results are reliable and applicable for future predictions. The dataset used in this study includes graduation data for SDN 016528 BP Mandoge students for the 2019/2020 academic year, comprising 171 students, with 120 students used for training data and 51 students for testing data, achieving a model accuracy of 98%.
Abstract:This study aims to identify the effectiveness of farmer group associations (Gabungan Kelompok Tani) in empowering the farming community in Kampung Jaya Makmur, Kurik District. The research employs a descriptive qualitative…
ve approach. Data were collected through interviews, observations, and documentation. The study analyzes organizational effectiveness based on four indicators: Human Relations (focusing on organizational involvement), Open System Model (adaptation and innovation), Internal Process Model, and Rational Goal Model (productivity and goal achievement). The results show that in Kampung Jaya Makmur, the head of the farmer group association has never conducted socialization or training for farmer groups on how to produce or provide natural fertilizers using locally available materials, despite the uncertainty of continuous fertilizer supply. The effectiveness of farmer group associations in empowering the community is highly needed to support farmers in becoming more independent. Farmer group associations can provide services such as access to technological information and capital, as well as establish partnerships with external parties. This study recommends that farmer group associations strengthen participation and member involvement through more regular deliberation forums and active engagement of all levels of farmers. It also emphasizes the need to enhance the use of technology and alternative agricultural methods, such as organic fertilizers, and to expand training and mentoring programs so that farmers can reduce their dependence on chemical fertilizers.
Keywords: Effectiveness, Farmer Group Associations, Farmer Community Empowerment
Abstract:Pembangunan berkelanjutan di kawasan pesisir menghadapi tantangan kompleks yang meliputi aspek ekonomi, sosial, dan lingkungan. Kampung Matara di Kabupaten Merauke merupakan wilayah pesisir yang memiliki potensi lokal berupa…
rupa sumber daya perikanan, kearifan lokal masyarakat adat, serta modal sosial yang kuat, namun belum dimanfaatkan secara optimal dalam mendukung pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs). Penelitian ini bertujuan untuk menganalisis pemanfaatan potensi lokal Kampung Matara dalam mendorong pencapaian SDGs, khususnya pada aspek pengentasan kemiskinan, ketahanan pangan, pekerjaan layak, dan pelestarian ekosistem pesisir. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi lapangan, dan studi dokumentasi dengan melibatkan aparat kampung, tokoh adat, nelayan, dan masyarakat pesisir. Analisis data dilakukan secara deskriptif-analitis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pemanfaatan potensi lokal di Kampung Matara telah berkontribusi terhadap pencapaian SDGs, namun masih bersifat parsial dan belum terintegrasi dalam kebijakan pembangunan kampung. Keterbatasan kapasitas kelembagaan, akses pasar, serta dukungan kebijakan menjadi faktor penghambat utama. Penelitian ini menyimpulkan bahwa penguatan tata kelola lokal berbasis potensi pesisir dan kearifan lokal merupakan strategi penting dalam mendorong pembangunan berkelanjutan di wilayah pesisir Kabupaten Merauke.