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:M-Paspor aims to make passport services more transparent, accountable and fast. However, in the process of its application as a public servant, the socialization provided has not been able to fully reach the community. So…
o people have to come repeatedly to just ask questions related to the use of the application. This study aims to describe the implementation of e-government in the use of m-paspor applications at the Immigration Office Class II TPI Tanjung Uban. The research method used is a qualitative method with a descriptive approach. The theory used from Harvard JFK School of Government, with several indicators including Support, Capacity and Value. The results showed that the implementation of e-government in the use of m-paspor applications has run in accordance with the objectives but has not been optimal in one of the indicators. In the Support indicator, support in the form of SOP’s and m-paspor policies, direct socialization and through social media as well as supporting infrastructure at the Immigration Office Class II TPI Tanjung Uban is quite good. In the Capacity indicator, the availability of financial resources is intended for socialization needs, the information technology infrastructure in the service process looks adequate to facilitate the community, but in the process of implementing the application there are still several obstacles, including frequent application errors, payment codes do not come out, limited quotas and so on, as well as the availability of human resources derived from receiving CPNS selection analysis S1 immigration and has been provided with periodic training by the Directorate General of Immigration. The Value indicator is considered good, because both officers and the public have been able to feel the convenience with the m-paspor application.
Abstract:This research aims to determine the extent of the influence of brand trust on customer loyalty to the Bank BTPN KCP Kabanjahe. To withstand the competition, the author believes that the company must maintain confidence in…
n the brand to remain strong in mind and in accordance with customer expectations, which creates loyalty to the brand owner. The indicators used to measure customer loyalty due to confidence in the brand, namely a repeat purchase on a particular brand, the habit of consuming certain brands, pleasure in a particular brand, steadiness on specific brands, assuming the specific brand is the best and recommend a particular brand to others. The results showed the model of linear regression equation Y = 11.962 + 0,605X, with a very significant t-test and test of determination R2 = 0.427. The conclusion that confidence in the brand significantly positively affects customer loyalty amounted to 42.7%, and other factors determine the remaining 57.3%.
Abstract:Bullying cases in Indonesia occupy the top ranking. Bullying behavior often occurs when someone has shortcomings, both physically and mentally. The impact of bullying on students is in the form of decreased appetite, headaches,…
daches, embarrassment, and feeling afraid to socialize in social environments. Increasing students' understanding regarding bullying behavior can reduce bullying cases. Bullying can start from uncontrolled levels of aggressive behavior during childhood. However, this can be prevented by increasing supervision of negative associations from children and friends, starting from modeling good things, filtering out children's friends who have a positive effect. The aim of this intervention is to provide students with understanding and knowledge regarding bullying, its types, etc. Bullying affects both boys and girls. The method based on this intervention consists of 4 stages, namely needs assessment for the Counseling Guidance teacher, distribution of bullying questionnaires to students, Focus Group Discussion (FGD) with students, provision of materials and games in team building. The series of activities were attended by 40 students consisting of 20 men and 20 women from several representatives of departments at Bina Sriwijaya Indonesia Palembang Vocational School. The results of the intervention activities that have been implemented are that students feel openness in terms of both thoughts and feelings regarding bullying behavior. The service activities at Bina Sriwijaya Indonesia Palembang Vocational School have had a very good impact on the entire school community, especially students, subject teachers, guidance and counseling teachers and all staff and equipment at the school. The Principal welcomed and looked forward to further positive activities at Bina Sriwijaya Indonesia Palembang Vocational School. From the results of a questionnaire conducted on community service participants, 87.5% of students strongly agreed with socialization activities to overcome bullying and 12.5% agreed.
Abstract:This study discusses the implementation of a web-based student e-attendance system at Baitussalam Islamic Boarding School using the Scrum method. This system was developed to replace manual attendance recording, which is…
inefficient, error-prone, and complicates the reporting process. The application of the Scrum method aims to ensure that the system development is structured, adaptive to change, and meets user needs. The e-attendance system has key features including multi-level authentication (admin, teacher, and principal), data management for students, teachers, classes, subjects, teaching schedules, semesters, attendance processes, reporting, and teacher performance monitoring. Testing was conducted using the blackbox testing method on eleven main modules. The test results showed that all system functions ran well without major errors. The system has been proven to improve the efficiency, accuracy, and transparency of attendance recording, as well as facilitate reporting. However, the system still has limitations, such as dependence on an internet connection and lack of integration with other systems.
Abstract:Covid-19 is a serious health problem that occurs globally, including in Indonesia. Mathematical modeling is one way to see how the spread of the Covid-19 pandemic is developing. The model used in this study is SVEI1I2R and…
nd its stability will be seen. The article discusses the stability of fixed points using the Jacobian matrix and the Routh-Hurwitz criterion as well as the Castilo-Chaves and Song Theorems, reproduction numbers, and their numerical analysis. The results of the analysis show that the stability of fixed points is related to the basic reproduction number determined by the next-generation matrix, stability analysis in accordance with the theorem and the distribution of the population is shown in a numerical graph.
Abstract:This study provides an overview of the implementation of the Regulation of the Minister of Home Affairs Number 72 of 2022 in Merauke Regency. The purpose of this study is to analyze and comprehensively describe the implementation…
mentation of the Regulation of the Minister of Home Affairs Number 72 of 2022 in Merauke Regency and to identify the factors inhibiting its implementation in the region. This study applies Edward C. III’s policy implementation theory and uses a qualitative research approach through in-depth interviews with 16 informants to explore their meanings, perceptions, and understandings. A semi-structured interview approach was employed to enable the researcher to obtain flexible yet focused data, as stated by Prof. Dr. Lexy J. Moleong (2014). The study utilized an interactive data analysis technique consisting of data collection, data reduction, data presentation, and conclusion drawing. The results of this study indicate that the implementation of the Digital Population Identity (IKD) policy in Merauke Regency has been carried out in accordance with directives from the central government through a tiered and continuous communication mechanism. However, its implementation has not yet been optimal at the regional level. The main obstacles include limited socialization, low understanding and acceptance of the policy among implementers, the absence of specific Standard Operating Procedures (SOPs) for IKD, and the lack of motivation, commitment, and integrity of human resources, ICT infrastructure, and budgetary support. In addition, the social, economic, cultural, and geographical conditions of the community also hinder the utilization of IKD, resulting in its limited use and the continued dominance of physical population documents. The findings of this study emphasize the need to strengthen communication aspects, resources, implementers’ commitment, and policy adjustments to local conditions in order to achieve the objectives of the IKD policy effectively and equitably.
Abstract:The aim of this research is to evaluate the PBB P2 acceptance procedures at the Merauke Regency Bapenda based on the government's internal control system policy. The type of research used is qualitative research with a…
descriptive approach and data obtained through interviews and documentation. The results of the research show that internal control at the Regional Revenue Agency of Merauke Regency in the procedures for receiving Rural and Urban Land and Building Tax is implemented well because there are several components that are optimal, namely in the control environment where the registration, data collection and functional human resources are there so that there are multiple tasks. , risk assessment where the Merauke Regency Bapenda is still carrying out passive data collection due to a lack of functional assessors, and a lack of monitoring of PBB P2 collection which has not fully carried out direct monitoring of taxpayers so that there are still many taxpayers who have not carried out their obligations in paying PBB P2. In other cases, officers have not implemented the SOP in implementing the PBB P2 collection system. It cannot be denied that this is very important for tax officers and taxpayers to follow in order to ensure that the PBB collection process runs smoothly and transparently in accordance with the provisions of the applicable laws and regulations.
Abstract:This research is motivated by the non-optimal management of the Village Market in increasing Village Original Income by the Bentar Village Government, Salem District, Brebes Regency. The method used in this research is qualitative…
ualitative research method. Data collection techniques in this research include literature study, field study (observation and interviews) and documentation. The informants in this study were 7 people. The data analysis technique in this research is by condensing data, presenting data and drawing conclusions. The method used in this research is descriptive analysis. Informants as many as 7 people. Data collection techniques are literature study, field study (observation and interviews) and documentation. The author uses qualitative data analysis techniques through processing data from interviews and observations to draw conclusions so as to answer the problems in the study. The results showed that the Village Market Management strategy in Increasing Village Original Income in Bentar Village, Salem District, Brebes Regency has been running, but it is not optimal because problems are still found including: An incomplete organisational structure and limited facilities and infrastructure. Implementation that is not in accordance with planning and the absence of management training activities. No regular and programmed supervision and evaluation.
Keywords: Strategy, Management, BUMDes, Village Original Revenue, Village Government
Abstract:Every organisation must be able to compete and process with all the resources available to it to develop and grow the organisation. One of the organisational development strategies carried out is based on performance competencies…
competencies in the hope of remaining competitive and developing the organisation to achieve the organisation's goals. Thus the purpose of this research is to find out about how the design of performance competencies in an effort to develop the organisation as a whole. The method used in writing this article is literature review or literature review. The result of this research is that in practice organisational development competencies are carried out in order to monitor and improve the organisation to work in accordance with expectations for the achievement of organisational goals.
Keywords: Development, Organisation, Competence