scholarly journals An accounting review of athletes in ownership of basketball club assets

2019 ◽  
Vol 9 (2) ◽  
pp. 169
Author(s):  
Kristina Puspitasari ◽  
Sasongko Budisusetyo ◽  
Zakiah Zakiah
Keyword(s):  
Human Resource ◽  
Qualitative Method ◽  
Secondary Data ◽  
Economic Benefits ◽  
Unit Of Analysis ◽  
Physical Form ◽  
Sport Industry ◽  
Useful Life ◽  
Method Approach ◽  
Athlete Management

Sports are now growing as a business industry that can involve many parties interested in it. This study aims to determine the accounting treatment of athletes, recognized as club assets in the sport industry, particularly at Surabaya Fever Basketball Club. The unit of analysis is the management accountant and athlete management with both the primary and secondary data. The data were collected using interview, observation, and documentatition and analyzed by means of testing, categorizing, tabulating, and recombining the evidence. The use of this qualitative method approach is an answer that cannot be measured in numbers, but the indicator is the meaning of the context. The results show that Surabaya Fever Club recognizes the athlete as an asset and has fulfilled the asset classification. It is proven by the existence of economic benefits or services in the future. There is a useful life for the company originating from past transactions and is expressed in monetary units. In addition athletes are valued as intangible assets because they have economic benefits for the organization and are identified without physical form. Athletes meet the main characteristics, that is, can be further identified. However, there are no specific standards that state or discuss human resource assets.

scholarly journals Applied Multitemporal Image and Geography Information System to Analyze Region Potential in Part of Slump of Jebres Subdistrict in Surakarta

2004 ◽  
Vol 16 (1) ◽  
Author(s):  
Moh. Gamal Rindarjono
Keyword(s):  
Physical Environment ◽  
Qualitative Method ◽  
Secondary Data ◽  
Aerial Photographs ◽  
Geography Information System ◽  
Black And White ◽  
Geography Information ◽  
Environment Index ◽  
Method Approach ◽  
Slum Areas

This research is aimed at detecting the areas having potential to be the slums by looking at the decrease of population index and physical environment from year to year. In this way, a model of analysis for the area with the potential of being slummed can be resulted.The research was conducted in some parts of Jebres Subdistrict in Surakarta Municipality by employing qualitative method approach. There were two types of data used in this research. The first were prime data inform of black and white Panchromatic aerial photographs with the scale of 1 :5 O00 at the year of 1982, and small format colorful anchromatic aerial photographs at the year of 1992. The second were secondary data related to the population condition i.e. demography, economy, health, social and culture, as well as physical environment covering water and land for 20 years (1982 j 2000).All the data in this research were analyzed by Geographical Infiormation Systems at arc Info. The final result of the research showed that based on the 1982 black and white Panchromatic aerial photographs, slum areas did not exist at all. Meanwhile, based on the 1992 small format colorful Panchromatic aerial photographs with the scale of 1:5 000, 140.882 hectares of slum areas were found at jagalan and Gandekan Villages. Overlay from the maps of quality development in dwelling area and the decrease in environment index produced a map showing the area with the potential of being slummed covering 240.14 Hectares.

scholarly journals Adaptasi dan Kebiasaan Baru Human Resource Department di Masa Pandemik Covid-19

2020 ◽  
Vol 2 (3) ◽  
pp. 201-204
Author(s):  
REGY CITRA PERDANA ◽  
MUHAMMAD RISQI AGUSTINO ◽  
DEDI HARTAWAN ◽  
YOSART ADI SUYOSO ◽  
RATNA SARI
Keyword(s):  
Human Resource ◽  
Research Method ◽  
Qualitative Method ◽  
Secondary Data ◽  
New Normal ◽  
Human Resource Department ◽  
The Media ◽  
The Government ◽  
The Way

Abstract- This study aims to determine the adaptation and new habits of the company's HRD during the Covid-19 pandemic and to find out what policies are to anticipate the company's sustainability. The research method used is a qualitative method by conducting interviews with respondents in accordance with the requirements. The technique used is the documentation technique to collect data from various sources and information. The type of data is secondary data from the results of previous studies and information sourced from the media and news. It was found that since the spread of Covid-19 to the increase in the number of positive exposures in July 2020 the government made a PSBB policy and emphasized strict health protocols. This shift has an impact on the way HRD works in the company. Some large companies adapt and implement new normal habits as one of the policies to survive, and a small number of companies make a delay and cancel the work agenda.     Abstrak- Penelitian ini bertujuan untuk mengetahui adaptasi dan kebiasaan baru yang dilakukan HRD perusahaan dimasa pandemik Covid-19 serta untuk mengetahui kebijakan-kebijakan apa saja untuk mensiasati keberlangsungan perusahaan. Metode penelitian yang digunakan adalah metode kualitatif dengan melakukan wawancara kepada responden yang sesuai dengan persyaratan. Teknik yang digunakan yaitu teknik dokumentasi untuk mengumpulkan data dari berbagai sumber dan informasi. Jenis data berupa data sekunder hasil penelitian terdahulu dan informasi yang bersumber dari media dan berita. Ditemukan bahwa sejak terjadinya persebaran Covid-19 hingga melonjaknya jumlah paparan positif dibulan Juli 2020 pemerintah membuat kebijakan PSBB dan menekankan protokol kesehatan dengan ketat. Adanya pergeseran ini berdampak pada cara kerja HRD di perusahaan. Beberapa besar perusahaan melakukan adaptasi dan mengimplementasi kebiasaan baru sebagai salah satu kebijakan untuk bertahan, dan sebagian kecil perusahaan melakukan penundaan dan pembatalan agenda pekerjaan.

scholarly journals Global Financial Crisis and Philanthropy: Malaysian Case

2015 ◽  
Vol 7 (2) ◽  
pp. 19-31 ◽  
Author(s):  
Janice Lay Hui Nga
Keyword(s):  
Financial Crisis ◽  
Mixed Method ◽  
Qualitative Data ◽  
Global Financial Crisis ◽  
Secondary Data ◽  
Civil Society Organisations ◽  
The Global Financial Crisis ◽  
The Impact ◽  
To Receive ◽  
Method Approach

This paper investigates the issue of the global financial crisis and its impacts on philanthropy and civil society organisations (CSOs) in Malaysia. CSOs are popularly known as non-governmental organisations (NGOs) in Malaysia. Financial crisis has caused NGOs in many countries to receive less funding. This situation may threaten and discourage voluntary works. Undoubtedly, these beneficial contributions from the NGOs are needful services to the society. This paper examines the impact of financial crisis through the lens of NGOs and philanthropy activities in Malaysia. It utilises primary and secondary data, employs a mixed method approach, and uses quantitative and qualitative data. While there are many influencing factors in this development, this paper presents several significant aspects in the Malaysian context, including the style and nature of giving, culture, religion, and political pressure. This study attempts to seek potential solutions, pathways and possible approaches beneficial to NGOs and philanthropy activities for their sustainability in facing the financial crisis and its consequences. Experiences and lessons learnt in Malaysia may well be useful and applicable to some extent in other countries.

scholarly journals Comparison of Digital Copyright Protection on Over the Top (OTT) Streaming Content Media in Indonesia and the United States

2021 ◽  
Vol 8 (2) ◽  
pp. 183-212
Author(s):  
Agung Kurniawan Sihombing ◽  
Rika Ratna Permata ◽  
Tasya Safiranita Ramli
Keyword(s):  
United States ◽  
Copyright Protection ◽  
Technological Development ◽  
Secondary Data ◽  
The United States ◽  
The Internet ◽  
Digital Copyright ◽  
Physical Form ◽  
Digital Copyright Protection ◽  
Over The Top

In the rapid technological development, physical boundaries have begun to disappear. The internet has created a ‘free culture’. In addition, the era is challenging the copyright concept along with the emergence of ‘digital copyright’. It has become the main commodity of Over-the-Top services providing means of communication and entertainment through the internet. Content streaming service like Netflix uses films, as well as other cinematographic works, as its main commodities. OTT Streaming media helps to protect copyright holders' rights that previously have been violated by illegal streaming sites on the internet. Unfortunately, it also raises a new question: how digital copyright-objects can be protected in this kind of service. Without physical form, copyright object can be distributed easily on the internet, and it may lead to right violations. To answer this problem, the authors aim to describe the digital copyright protection on OTT Streaming Content Media in Indonesia and compare them to the 1998 Digital Millennium Copyright Act (DMCA) of the United States of America using a descriptive-analytical approach. This study employed a normative juridical approach with secondary data. The results of this study indicate that digital copyright protection in Indonesia is still centered on conventional copyright objects, and a sui generis law is needed to provide better protection for digital copyright objects.

scholarly journals THE TRADITION OF WRITING MUṢḤĀF AL-QUR'ĀN AKBĀR IN MUṢḤĀF AL-QUR'ĀN SCIENCES EDUCATION FOUNDATION (YPIIQ) WONOSOBO

2020 ◽  
Vol 5 (2) ◽  
pp. 194-212
Author(s):  
Shofaussamawati Shofaussamawati ◽  
Zahro Firdausa Zahro Firdausa
Keyword(s):  
Qualitative Method ◽  
Field Research ◽  
Boarding School ◽  
Writing Project ◽  
Giant Size ◽  
Method Approach ◽  
Existing Data

The aim of this article is to describe the writing of Muṣḥāf al-Qur'ān Sciences Education Foundation (YPIIQ) Wonosobo still written by hand in this sophisticated era. The type of this research uses the field research by a qualitative method approach which finds out the phenomenon and analyse the existing data. The process of collecting data uses interview, observation and documentation techniques, and it has found some interesting things. Firstly, the emergence of the tradition of writing Muṣḥāf by hand and giant size departing from KH. Muntaha's idea, he is the caretaker of the Al-Asy'ariyyah Taḥfῑż al-Qur’ān Islamic Boarding School, Kalibeber, Mojotengah, Wonosobo, Central of Java. The devotion of KH. Muntaha Al-Hafidz to al-Qur'ān made him to finally realise the grand Qur'ān  writing project. KH. Muntaha al-Hafidz also wants to continue writing Al-Qur’ān  that had been written by his grandfather, namely KH. Abdurrahim (1860-1916 AD). Secondly, before writing, there are certain provisions that must be carried out by writers namely they must be in a sacred condition when writing the muṣḥāf,  do the sunnah prayers of two raka'at and  write it accompanied by fasting except several days that are forbidden to fast. Thirdly, the strong factor that encourages the tradition of writing muṣḥāf at the Qur’ān Sciences Education Foundation (YPIIQ) Wonosobo is still being carried out till now because of devotion to teachers and wants to always glorify the muṣḥāf.

scholarly journals Ketimpangan Sosial dalam Penegakan Protokol Kesehatan pada Masa Pandemi Covid-19 di Kota Pontianak

2021 ◽  
Vol 7 (3) ◽  
pp. 89
Author(s):  
Arifin Arifin
Keyword(s):  
Data Collection ◽  
Qualitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Policy Enforcement ◽  
Coffee Shop ◽  
The People

Penelitian ini mendeskripsikan tentang kasus penegakan kebijakan protokol kesehatan yang tidak konsisten di Kota Pontianak. Kondisi masyarakat ini merepresentasikan keterlibatan mereka sebagai bagian dari penyelenggaraan kebijakan, khususnya dalam penegakan kebijakan protokol kesehatan di masa pandemic Covid-19. Terjadi ketimpangan yang tidak adil dalam penegakan aturan ini. Penelitian ini menggunakan metode kualitatif dengan pengumpulan data primer melalui wawancara dan observasi. Pengumpulan data sekunder juga dilakukan dengan penelusuran daring. Berdasarkan hasil penelitian, ketaatan masyarakat Kota Pontianak terhadap penyelenggaraan aturan protokol kesehatan tergolong baik. Hal ini dilihat dari kepatuhan masyarakat dalam melaksanakan perilaku menjaga jarak, mencuci tangan, dan memakai masker secara konsisten. Meski demikian, ada juga pelanggaran aturan yang terjadi. Hal ini dilihat dari jumlah sanksi atau denda yang diberlakukan kepada sejumlah pengusaha kedai kopi. This paper describes the case of inconsistent health protocol policy enforcement in Pontianak City. The condition of this community represents their involvement as part of the implementation of policies, especially in the enforcement of health protocol policies during the Covid-19 pandemic. There is unfair and inequality in the enforcement of the rule. This research uses qualitative method, with primary data collection by interview and observation. Secondary data collection is also done with online browsing. Based on the results of the study, the adherence of the people of Pontianak city to the implementation of health protocol rules is relatively good. This is seen from the community's compliance in maintaining distance, washing hands, and wearing masks consistently. However, there is also a violation of the rules that occur, this is seen from the number of sanctions or fines imposed on a number of coffee shop entrepreneurs.

scholarly journals OPTIMALISASI PENGEMBANGAN SDM, IKLIM KERJA, DAN BERBAGI PENGETAHUAN DAN KREATIVITAS DI PT. GAS (GEMALINDO AIR SUPPORT) BATAM

2020 ◽  
Vol 3 (1) ◽  
pp. 28-39
Author(s):  
Andar Sri Sumantri ◽  
Nur Cholis Majid
Keyword(s):  
Human Resources ◽  
Knowledge Sharing ◽  
Human Resource Development ◽  
Human Resource ◽  
Secondary Data ◽  
Sampling Technique ◽  
Resource Development ◽  
Work Climate ◽  
Primary Data ◽  
Development Work

AbstrakPenelitian ini sendiri bertujuan untuk mengetahui seberapa jauh pengaruh pengembangan SDM, iklim kerja dan berbagi pengetahuan terhadap kreativitas SDM di PT. GAS (Gemalindo Air Support) Batam. Perumusan masalah, tujuan penelitian ini dan hipotesis pada penelitian ini adalah untuk menganalisis pengaruh yang positif dan signifikan secara individual antara variabel independen yaitu pengembangan SDM, iklimkerja dan berbagi pengetahuan terhadap variabel dependen yaitu kreativitas SDM di PT. GAS (Gemalindo Air Support) Batam. Pada penelitian ini objek yang diambil adalah karyawan GAS (Gemalindo Air Support) Batam. Sumber data meliputi data primer dan data sekunder. Sampel pada penelitian ini berjumlah 100 responden yang merupakan karyawan PT. GAS (Gemalindo Air Support) Batam melalui teknik nonprobability sampling yaitu dengan tidak menggunakan metode sampling. Teknik analisis datanya adalah teknik regresi linier berganda.Kata Kunci :  Optimalisasi Pengembangan SDMAbstractThis study itself aims to find out how far the influence of human resource development, work climate and knowledge sharing on the creativity of human resources in PT. GAS (Gemalindo Air Support) Batam. The formulation of the problem, the purpose of this study and the hypothesis in this study is to analyze the positive and significant influence individually between the independent variables of human resource development, work climate and knowledge sharing on the dependent variable that is the creativity of human resources in PT. GAS (Gemalindo Air Support) Batam. In this research object is taken employee GAS (Gemalindo Air Support) Batam. Data sources include primary data and secondary data. The sample in this study amounted to 100 respondents who are employees of PT. GAS (Gemalindo Air Support) Batam through nonprobability sampling technique is not by using the method of sampling. Data analysis technique is doubled linear regression technique.Keywords : Optimization of HR Development 

scholarly journals Informed consent di Instalasi Gawat Darurat RSUP Prof. Dr. R. D. Kandou Manado

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Christilia G. Wagiu ◽  
Erwin G. Kristanto ◽  
Theo Lumunon
Keyword(s):  
Informed Consent ◽  
Emergency Care ◽  
Field Observation ◽  
Qualitative Method ◽  
Secondary Data ◽  
Medical Intervention ◽  
Referral Hospital ◽  
Medical Doctors ◽  
Emergency Unit ◽  
Physical Handicap

Abstract: According to the Minister of Health regulation No. 290 Year 2008 article 1 which is relevant to medical intervention issues, informed consent has to be signed by the patient prior to any medical intervention after the patient has been informed completely about the purpose and the risk of certain intervention. In general, medical doctors already admits that informed consent is an important part of the ethical code of their profession. Albeit, in certain circumstances such as in emergency cases with life or physical handicap threatening, the medical doctors are demanded to do medical intervention ‘ignoring’ the informed consent. This study was aimed to obtain the implementation of informed consent in Emergency Care Unit at Prof. Dr. R. D. Kandou Hospital Manado, the central referral hospital in East Indonesia. In this study, we used qualitative method through interview, direct field observation, and document observation as secondary data. The results showed that informed consent was implemented at the Emergencey Care Unit, however, in emergency cases, informed consent was given orally, followed by signing it as soon as the intervention had been completely performed. Conclusion: Informed consent was implemented in every medical intervention at Prof. Dr. R. D. Kandou Hospital including the Emergency Care Unit.Keywords: informed consent, emergency care unitAbstrak: Menurut ketentuan Permenkes No. 290 tahun 2008 pasal 1 yang mengatur tentang tindakan medik disebutkan bahwa ijin melakukan tindakan medik diberi oleh pasien setelah terlebih dahulu pasien mendapat penjelasan tentang tujuan dan manfaat maupun risiko dari tindakan medik tersebut. Umumnya dokter telah mengetahui dan mengakui bahwa persetujuan tindakan medik atau informed consent ialah bagian kode etik profesi sebelum diatur dalam ketentuan undang-undang tentang rumah sakit, praktik kedokteran, maupun peraturan menteri kesehatan. Dalam keadaan tertentu dokter juga dituntut untuk dapat segera melaksanakan tindakan medis dan mengesampingkan informed consent antara lain dalam keadaan gawat darurat dimana terdapat ancaman kematian atau kecacatan. Penelitian ini bertujuan untuk mengetahui penyelenggaran persetujuan tindakan medik di Instalasi Gawat Darurat RSUP Prof. Dr. R. D. Kandou yang merupakan rumah sakit pusat rujukan di Indonesia Timur. Pada penelitian ini digunakan metode kualitatif melalui wawancara, pengamatan langsung di lapangan, dan observasi dokumen sebagai data sekunder. Hasil penelitian mendapatkan bahwa informed consent di Instalasi Gawat Darurat masih tetap dipakai, walaupun pada keadaan gawat darurat persetujuan diberikan secara lisan baru setelah selesai tindakan baru dimintakan tanda tangan pada lembar informed consent. Simpulan: Informed consent tetap diperlukan untuk setiap tindakan kedokteran yang dilakukan di RSUP Prof. Dr. R. D. Kandou termasuk pada Instalasi Gawat Darurat.Kata kunci: informed consent, emergency unit care

scholarly journals Analysis of the Need on Specialist Doctors in East Java from 2020 to 2030 using the Spectrum Application

2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Istianatul Ula ◽  
Rifanda Bachraini Firdaus
Keyword(s):  
Qualitative Research ◽  
Human Resources ◽  
Human Resource ◽  
Health Sector ◽  
Secondary Data ◽  
Development Planning ◽  
Population Projection ◽  
Health Needs ◽  
Specialist Doctor

Human resources in the health sector need to be improved on both the aspects of quality and quantity. This is important for development planning. According to BPS in 2017 the population of East Java was 39,292,972 people, while in 2018 there were 39,500,851 people. Data from SISDMK revealed that there were 1,821specialist doctors in 2017 and 2,531 in 2018. This qualitative research was aimed at understanding and exploring deeply the secondary data obtained from the 2017–2018 SISDMK. The data was analyzed using Spectrum Software for population projection and human resource health needs. The results showed that the population projection of East Java kept increasing. In 2020 it will reach 39,886,288 people, and in 2030 there will be as many as 42,329,015 people. The projection of the number of specialist doctor needs in East Java in 2020 is 4,387, which will keep increasing to 5,079 in 2030. The ratio of specialist doctors in 2020 will be 36.26 per 100,000 population, and in 2030 it will be 35.27 per 100,000.

scholarly journals Penerapan Manajemen Risiko Kredit Pada Pembiayaan Syariah di Koperasi As Sakinah Sidoarjo

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Nur Laila
Keyword(s):  
Credit Risk ◽  
Qualitative Method ◽  
Secondary Data ◽  
Profit Sharing ◽  
Study Approach ◽  
Secondary Data Source ◽  
Data Source ◽  
Responsibility System

Credit risk is one of the most frequent risks in tough financing such as on financing using ijarah and murabahah contracts in Sharia financial institutions. The reason is due to mistakes in the analysis of financing applications and lack of cooperative readiness in managing and anticipating the possibility of risk exposure in the institution. In other hand, sharia cooperatives follow the principle of lost and profit sharing that requires a careful cooperative in managing their business in order to achieve the expected profit target.As Sakinah Cooperation Sidoarjo which has been operating for 19 years only experienced credit risk less than 1%. Therefore, this study is aimed to firstly understand and describe to what extent the implementation of risk management in sharia financing in As Sakinah Cooperation Sidoarjo is, and secondly, to understand and describe the credit risk settlement scheme that occurs in sharia financing in As Sakinah Cooperation Sidoarjo.This research used qualitative method, using a case study approach. Data are collected through interview technique at main source and documents and regulation of the cooperation as secondary data source. The data were analyzed through 3 (three) steps. They are data deduction, data display and conclusion and verification.The results show that the role of the group and the joint responsibility system become the key in reducing credit risk Keywords: management, risk, credit, Ijarah, Murabahah.

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