PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM PERHITUNGAN KOS SERVICE PADA BENGKEL HBBA

2020 ◽  
Vol 17 (2) ◽  
pp. 82
Author(s):  
Mira Ely ◽  
Rochman Effendi ◽  
Imam Mas'ud

The purpose of this research is to know the process of calculation cost of service on HBBA Automotive Repair shop using Time Driven Activity Based Costing (TDABC) method. This research was conducted in one of Member's HBBA that is Formula Automotive Repair shop. This type research is qualitative research. Data collection methods used ini this research are observation, interview and documentation. Data analysis method used in this research is descriptive analytical. The result of this research showed when Formula Automotive use Time Driven Activity Based Costing (TDABC) method in determining cost of service is more clear and appropriate in accordance with utilization available resources in each services. Which is different with whats done by the company in determining cost of service, where the company still has not made a definite calculation and this can be seen when determining price of service based on provisions of owner and mechanics still using estimates. The results of calculation of Time Driven Activity Based Costing (TDABC) method there are 3 types of services that have a cost that is too large compared to the service price determined by Formula Automotive Repair shop, namely wheel laher replacement, ac service and lamp service. So it is necessary to determine new price of service. Keywords: Cost of Service, Price of Service, Time-Driven-Activity Based-Costing 

2015 ◽  
Vol 5 (3) ◽  
pp. 50
Author(s):  
Efi Yulistyowati ◽  
Endah Pujiastuti

<p align="center">ABSTRAK</p><p>Artikel hasil penelitian tentang kajian normatif keberadaan toko modern di Kota Semarang akan mengkaji mengenai keberadaan toko modern di Kota Semarang apakah sudah  memenuhi ketentuan dalam Peraturan Presiden Nomor 112 Tahun 2007. Untuk membahas permasalahan tersebut, metode pendekatan yang dipakai adalah yuridis normatif, dengan spesifikasi penelitian deskriptif analitis, metode pengumpulan datanya : studi dokumentasi dan studi kepustakaan, sedangkan metode analisis data yang dipergunakan adalah analisis kualitatif.</p><p>Hasil dari penelitian menunjukkan bahwa  keberadaan toko modern di Kota Semarang sudah memenuhi beberapa ketentuan yang ada dalam Peraturan Presiden Nomor 112 Tahun 2007, yang belum terpenuhi adalah : ketentuan Pasal 13  &amp; Pasal 15 Peraturan Presiden Nomor 112 Tahun 2007.</p><p><em>Articles of research on the normative study of the existence of modern stores in the city of Semarang will examine the existence of modern stores in the city of Semarang whether they have fulfilled the provisions in Presidential Regulation No. 112 of 2007. To discuss these problems, the approach method used is normative juridical, with the specifications of analytical descriptive research, data collection methods: documentation and literature study, while the data analysis method used is qualitative analysis.</em></p><p><em>            </em><em>The results of the study show that the existence of a modern shop in Semarang City has fulfilled several provisions in the Presidential Regulation Number 112 of 2007, which has not been fulfilled are:</em></p><p><em>p</em><em>rovisions in Article 13 </em><em>and p</em><em>rovisions Article 15</em><em> </em><em>of the Presidential Regulation Number 112 of 2007</em><em>.</em><em></em></p><p><em>Keywords: Study, Normative, Modern Shop, Semarang City.</em><em></em></p><p> </p>


2021 ◽  
Vol 11 (1) ◽  
pp. 120
Author(s):  
Siti Zubaedah

Abstract Implicatures in Indonesian Political Humor by Zaenuddin HM. This research is intended to describe conventional and conversational implicatures which contained in Zanenuddin’s works. The researcher use descriptive method and the approach which is used by the researcher is qualitative research as a pragmatic study. The research data and data source are taken from Zaenuddin’s works entitled ‘Humor Politik Indonesia’. Data collection method used are listening and documentation method . Instrument which is used in this research is researcher herself and she uses water analysis method to analyze the data research. According to the results of data analysis, the researcher founds implicatures in Zanenuddin’s works. Conventional and conversational implicatures found in every utterances with functions like, a. wishing, b. ordering, and c. mocking or teasing function. Key words: implicature, humor, political, Zaenuddin Abstrak Implikatur dalam Buku Wacana Humor Politik Indonesia karya Zaenuddin HM: Penelitian ini bertujuan untuk mendeskripsikan wujud implikatur percakapan dan wujud implikatur konvensional yang terdapat dalam buku karya Zaenuddin tersebut. Pendekatan yang digunakan oleh peneliti adalah pendekatan kualitatif, yang merupakan jenis penelitian pragmatik. Metode yang digunakan adalah metode deskriptif. Data dan sumber data yang bersumber dari buku humor politik karya Zaenuddin. Teknik yang digunakan ialah metode dokumentasi dan simak. Instrumen dalam penelitian ini adalah diri sendiri. Teknis analisis menggunakan model air Miles dan Huberman (2014:18). Hasil analisis menemukan wujud implikatur dalam buku humor politik karya Zaenuddin adalah: menemukan wujud implikatur percakapan dan implikatur konvensional yang dalam setiap tuturan terdapat juga fungsi, fungsinya yaitu sebagai berikut a) fungsi mengharap, b) fungsi memerintah, c) fungsi menyindir, dan d) fungsi mengkritik. Kata-kata kunci: implikatur, humor, politik, Zaenuddin


Author(s):  
Anisa Wakidah ◽  
Dian Puspitasari ◽  
Mutiara Nur Shafira Aryandhini ◽  
Kristina Wulandari

<p align="center"><span lang="IN">Oath is an official statement or a word used to prove the truth, and someone who takes an oath can make a curse for himself if it violates the pledge. But, in its use in the present era, the word oath no longer shows its sacredness but also indicates its use as slang in affirming something among young people. This research is focused on shifting the meaning of the word oath. This research is qualitative—research data in the form of sentences that contain the word oath. The data was obtained from social media, Twitter, and Facebook. Data collection methods used in the form of refer to the method of note-taking. Data analysis methods used in the form of a method of distribution with substitution techniques or dressing techniques. From this research, the result is that the word oath has a shift in meaning, expanding, or generalizing. The word oath, which was originally used as a sacred word, in the millennial era, is used as a word to convince others and express feelings.</span></p>


Author(s):  
Priyastiwi Priyastiwi

This study aimed to examine the effect of demographic factors and organizational climate on the intention of internal whistleblowing. The sample was an accountant who had worked as an auditor. Data collection methods using questionnaires with financial statement fraud case scenarios. This research use ANOVA data analysis method to examine demographic factors include age, gender, and experience, as well as organizational climate on the intention of internal whistleblowing. The results showed only the experience of demographic factors that influence internal whistleblowing. Besides internal whistlelowing also influenced by organizational climate in the company.Keyword: Demographics, Organizational Climate, Whistleblowing


Author(s):  
Siti Mariana Ulfa

AbstractHumans on earth need social interaction with others. Humans can use more than one language in communication. Thus, the impact that arises when the use of one or more languages is the contact between languages. One obvious form of contact between languages is interference. Interference can occur at all levels of life. As in this study, namely Indonesian Language Interference in Learning PPL Basic Thailand Unhasy Students. This study contains the form of interference that occurs in Thai students who are conducting teaching practices in the classroom. This type of research is descriptive qualitative research that seeks to describe any interference that occurs in the speech of Thai students when teaching practice. Data collection methods in this study are (1) observation techniques, (2) audio-visual recording techniques using CCTV and (3) recording techniques, by recording all data that has been obtained. Whereas the data wetness uses, (1) data triangulation, (2) improvement in perseverance and (3) peer review through discussion. Data analysis techniques in this study are (1) data collection, (2) data reduction, (3) data presentation and (4) conclusions. It can be seen that the interference that occurs includes (1) interference in phonological systems, (2) interference in morphological systems and (3) interference in syntactic systems. 


Field Methods ◽  
2021 ◽  
pp. 1525822X2198948
Author(s):  
Adeagbo Oluwafemi ◽  
S. Xulu ◽  
N. Dlamini ◽  
M. Luthuli ◽  
T. Mhlongo ◽  
...  

Transforming spoken words into written text in qualitative research is a vital step in familiarizing and immersing oneself in the data. We share a three-step approach of how data transcription facilitated an interpretative act of analysis in a study using qualitative data collection methods on the barriers and facilitators of HIV testing and treatment in KwaZulu-Natal, South Africa.


2021 ◽  
Vol 4 (1) ◽  
pp. 49-59
Author(s):  
Erik Laorensyah ◽  
Sofino Sofino

The research objective was to describe the success of Mr. Yukari's palm oil trading business in Tanjung Tebat Village, Bunga Mas District, South Bengkulu Regency. There were three participants. This research is a qualitative research. Data collection techniques using interview techniques, observation and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Checking the validity of the data used the triangulation technique. The results showed that the establishment of Mr. Yukari's business in 2014 with a capital of Rp. 150,000,000. The number of purchases of palm oil is currently 30 tonnes per day. Mr. Yukari's turnover is currently Rp. 6,000,000 per day. Mr. Yukari's current business profit is IDR 75,000,000 per month. Mr Yukari's assets are currently four transport cars, five trucks, and 13 hectares of oil palm land. The current number of employees is eleven employees. The external problem in Mr. Yukari's business is purchasing price competition. Mr. Yukari's solution is by considering price competition as a common thing and Mr. Yukari remains in his stance.


2019 ◽  
Vol 10 (3) ◽  
pp. 158
Author(s):  
K.M. Widi Hutami ◽  
I.D.A. Made Budhyani ◽  
I.G. Sudirtha

ABSTRAK Penelitian ini bertujuan untuk mendeskripsikan (1) tata rias wajah (2) tata rias rambut, (3) tata busana (4) aksesoris dari tata rias pengantin Agung Kabupaten Tabanan. Jenis penelitian merupakan penelitian deskriptif. Metode pengumpulan data yang dilakukan dengan cara observasi dan wawancara. Sumber data dari A.A. Ayu Ketut Agung sebagai informan kunci, selaku pemilik LKP Salon Agung dan Penglingsir Puri Agung Kabupaten Tabanan, Sagung Oka Pradnyawati selaku pemiliki LKP Salon Anggun dan Made Rahayuni selaku pemilik salon Candra Dewi. Penelitian ini dilaksanakan pada bulan Juni sampai Juli tahun 2019 di Kabupaten Kabupaten Tabanan. Instrumen penelitian ini adalah lembar observasi dan lembar wawancara. Analisis data yang digunakan adalah teknik deskriptif. Hasil penelitian menunjukkan bahwa tata rias pengantin Agung Kabupaten Tabanan terdiri dari (1) tata rias wajah untuk pengantin pria yaitu alis- alis, perona mata, perona pipi, eyeliner, perona bibir dan tata rias wajah untuk pengantin wanita yaitu serinata, alis-alis, hiasan mata, hidung, perona pipi, hiasan bibir, gecek dan penampel pelengan. (2) tata rias rambut untuk pengantin pria menggunakan udeng emas dan tata rias rambut untuk pengantin wanita yaitu pembuatan semi, petitis meruncing berbentuk jantung hati, bunga mawar, bunga cempaka kuning, bunga cempaka putih, bunga sandat, bunga emas, bancangan, bunga kap, bunga kompyong, puspalembo, sanggul gelung tanduk. (3) tata busana untuk pengantin pria menggunakan baju kerah berdiri dengan hiasan emas, umpal prada, wastra prada, saput songket dan tata busana untuk pengantin wanita menggunakan selendang once jawa, selendang ktengsun, wastra songket, tapih prada, sabuk prada. (4) aksesoris untuk pengantin pria menggunakan rumbing dan keris dan aksesoris untuk pengantin wanita menggunakan kalung, subeng, gelang naga satru, gelang kana, sabuk emas, dan cincin. Kata kunci : aksesoris, busana, tata rias, pengantin agung Kabupaten Tabanan ABSTRACT This study aims to describe (1) facial make-up (2) hair make-up (3) fashion (4) accessories from bridal make-up Agung Kabupaten Tabanan. Type of research used is descriptive research. Data collection methods are done by observation and interviews. Source of data from A.A. Ayu Ketut Agung as the owner of the Agung salon LKP and Agung Kabupaten Tabanan castle chancellor, Sagung Oka Pradnyawati as the owner of the Anggung LKP, and Made Rahayuni as the owner of the Candra Dewi salon. This research was conducted from June to July 2019 in Kabupaten Tabanan Regency. The instrument of this study was the observation sheet and interview sheet. Data analysis used was descriptive technique. The results of this study indicate that bridal make-up Agung Kabupaten Tabanan for brides consists of (1) face make-up namely serinata, eyebrows, eye decoration, nose decoration, blush on, lip colour, gecek and penampel pelengan and bridal make-up Agung Kabupaten Tabanan for the groom is face make-up namely eyebrows, eye decoration, blush on, eyeliner, lip colour. (2) Hairdressing on the bride namely making semi, petitis heart shaped, roses, white cempaka flowers, yellow cempaka flowers, ylang flowers, golden flowers, bancangan, bunga kap, kompyong, puspalembo, and sanggul gelung tanduk and the groom’s hair dressing is using udeng emas. (3) Fashion used on the bride is the scarf once jawa, the scarf ktengsun, wastra songket, tapih prada, sabuk prada and the clothes used are baju kerah emas, umpal prada, saput songket, and wastra prada. (4) The accessories used on the bride are the rings, necklaces, gelang nagasatru, gelang kana, and sabuk emas and the accessories used are rumbing and keris. Keyword : Accessories, fashion, make-up, bridal Kabupaten Tabanan


2008 ◽  
Author(s):  
M. Puvenesvary ◽  
Radziah Abdul Rahim ◽  
R. Sivabala Naidu ◽  
Mastura Badzis ◽  
Noor Fadhilah Mat Nayan ◽  
...  

Qualitative Research: Data Collection & Data Analysis Techniques is especially written for anyone who is interested in doing or learning more about qualitative research methods. The reader-friendly organisation and writing style of the book makes it accessible to everyone-academics,professionals, undergraduates, postgraduates, researchers, and even for those who are just beginning to explore the field of qualitative research. Each chapter provides a clear, contextualized and comprehensive coverage of the main qualitative research methods (interviews, focus groups, observations, diary studies, archival document, and content analysis) and will thus equip readers with a thorough understanding of the steps and skills to undertake qualitative research effectively. Bringing together qualitative research scholars from three different tertiary institutions in the country Associate Prof Dr. Puvensvary Muthiah, Dr. Radziah Abdul Rahim, Puan Noor Hashima Abd Aziz, and Noor Fadhilah Mat Nayan, from Universiti Utara Malaysia (UUM), Assoc. Prof. Dr. Mastura Badzis from Universiti Pendidikan Sultan Idris (UPSI) and R. Sivabala Naidu from Darulaman Teacher Training Institute, this book addresses some of the most important questions facing students and researchers in qualitative research


2019 ◽  
Vol 4 (2) ◽  
pp. 41
Author(s):  
Rahmawati Rahmawati

Abstrak: Ungkapan kata interjeksi tidak mudah dimengerti. Kadang seorang pembaca belum paham apa yang disampaikan oleh pengarang tentang isi novel, sehingga hal ini yang membuat peneliti tentang interjeksi dalam naskah drama dan memberikan pengetahuan tentang apa itu interjeksi. Jadi, interjeksi adalah kata yang digunakan untuk  mengungkapkan perasaan seseorang maupun dalam bentuk senang, sedih, kecewa, jijik,marah,kaget,kangen dan sebagainya. Misalkanya, (wah, ngono kuwi, hah, heh, alhamdulillah dan astagfirullahalazim) yang memiliki arti yang berbeda-beda dalam setiap konteks tuturannya.. penelitian ini bertujuan yaitu untuk mengetahui bentuk-bentuk dan fungsi interjeksi yang terdapat dalam naskah drama “pesta para pencuri” karya jean Annoulih Saduran Rachman Sabur. Metode penelitian adalah deskriftif kualitatif dengan metode pengumpulan data yaitu dokumentasi dan telaan, sedangkan metode analisis data adalah identifikasi, klarifikasi, dan interpretasi.Hasil penelitian ini adalah bentuk interjeksi dalam naskah drama “pesta para pencuri” yang sudah ditemukan melalui penelitian sebanyak 9 bentuk interjeksi yaitu: Oh, hah, oh ya, ya, ah, hah,aah,ssst, dan he he he dan ungsi interjeksi ditemukan 7 fungsi interjeksi yaitu: kekecewaan, harapan, kesyukuran, keheranan, kekagetan, panggilan, dan marah atau makian. Abstract : The expression interjection is not easy to understand. Sometimes a reader does not understand what is conveyed by the author about the contents of the novel, so this is what makes researchers about the interjection in the play an provide knowledge about what is interjection. So, interjection is a word used to express someone’s feelings and in the form of happy, sad, disappointed, disgusted, angry, shocked, missed, and so on. For example, (Wow, Ngono Kuwi, Hah, Heh, Alhamdulillah and Astagfirullahalazim) which have different meanings in each context of the speech. This research aims to find out the formsand functions of the interjection contained in the drama script “party of thieves”. The work Jean Annoulih Saduran Rachman Sabur. The research method is qualitative descriptive with data collection methods, namely documentation and research, while the data analysis method is indentification, clarification, and interpretation. The result of this study are forms of interjection in the drama script “party of thieves” which have been found through research as many as 9 forms of interjection, Oh, Hah, Oh yes, Yes, Ah, Hah, Aah, Stt, and He he he and interjection function found 7 interjection functions, namely: disappointment, hope, gratitude, astonishment, shock, call, and anger or curse.


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