DAMPAK IMPLEMENTASI IFRS TERHADAP PENDIDIKAN AKUNTANSI DI INDONESIA

2015 ◽  
Vol 9 (1) ◽  
pp. 12 ◽  
Author(s):  
Nining Ika Wahyuni

This study aims to explore fundamental issues related to the full adoption IFRS in Indonesia, include how accounting education anticipate the application of IFRS in 2012, the readinessof Indonesia's accountants to face the implementation of IFRS and accounting services liberalization and readiness of PPA to create accountants who have the competence and able to compete in the global marketplace. The research method used in this paper is descriptive research method by using data from various literature sources such as books, information from mass media as well as from the Internet. The results of this study indicate that implementation of IFRS will take many changes in mindset, paradigm and patterns of accounting’s teaching. Curriculum improvements must be done to create an accountant ready to compete in global market. Keyword: accounting education, IFRS

Author(s):  
Ajayi Olalekan Ezekiel

Investigate and demonstrate the usefulness of the traditional marketing model in developing digital marketing strategies. Digital marketing has contributed to the global market through the use of internet providers as support to their main business. The Internet arose as a new mode of mass communication. The Internet differs from other forms of mass media communication in that it is a low-cost two-way communication medium that allows people on both sides of the communication channel to communicate with one another. As a result, most people have shifted their information gathering from traditional mass media to the Internet. During the same time, globalization became a reality. Because the world has been viewed as a global village, further research could look into m-commerce as a marketing strategy. JEL: M10; M31 <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0776/a.php" alt="Hit counter" /></p>


2020 ◽  
Vol 2 (2) ◽  
pp. 66-72
Author(s):  
S Ahmad ◽  
Ruslan Renggong ◽  
Baso Madiong

Penelitian ini bertujuan (a) untuk mengetahui Efektifitas Fungsi Intelijen Kepolisian Negara Republik Indonesia Dalam Mewujudkan Keamanan dan Ketertiban Masyarakat di Wilayah Hukum Polres Mamuju. (b) untuk mengetahui faktor-faktor yang mempengaruhi Efektifitas Fungsi Intelijen Kepolisian Negara Republik Indonesia Dalam Mewujudkan Keamanan dan Ketertiban Masyarakat di Wilayah Hukum Polres Mamuju. Metode penelitian yang digunakan adalah penelitian deskriftif yakni penelitian yang mengkaji permsalahan dengan menggunakan data perimer dan sekunder dengan cara melalui wawancara, kuesioner dan observasi langsung kelapangan serta menggunakan buku-buku, artikel melalui penelusuran internet termasuk peraturan Perundang-Undangan yang berkaitan dengan permasalahan yang dibahas dalam penelitian ini. Hasil penelitian menunjukkan bahwa Efektifitas Fungsi Intelijen Kepolisian Negara Republik Indonesia dalam Mewujudkan Keamanan dan Ketertiban Masyarakat di Wilayah Hukum Polres Mamuju dapat dikatakan cukup baik dan hal ini dapat dilihat dari Efektifitas Fungsi Intelijen Kepolisian Negara Republik Indonesia dalam Mewujudkan Keamanan dan Ketertiban Masyarakat di Wilayah Hukum Polres Mamuju melalui (1) fungsi penyelidikan, (2) fungsi pengamanan., (3) fungsi penggalangan. Sedangkan faktor yang mempengaruhi Efektifitas Fungsi Intelijen Kepolisian Negara Republik Indonesia dalam Mewujudkan Keamanan dan Ketertiban Masyarakat di Wilayah Hukum Polres Mamuju juga dapat dilihat dalam tiga hal yaitu (1) Faktor sumber daya manusia, (2) Faktor Sarana dan prasarana, (3) Faktor kondisi wilayah. The research aims to know: (a) the effectiveness of the function of Indonesian Police Force Intelligence to create security and order in Law District of Mamuju Resort Police. (b) the factors that affect the effectiveness of the Function of Indonesian Police Force Intelligence to create security and order in Law District of Mamuju Resort Police. The research method used was descriptive research, a research that is used to collect primary and secondary data through interview, questionnaire and direct observation supported by the use of books and articles from the internet as well as the law and regulations in the Constitution related to the topic of this research. The result of the research shows that the effectiveness of the function of Indonesian Police Force Intelligence to create security and order in Law District of Mamuju Resort Police is quite well, which is proven by the effectiveness of the function  of Indonesian Police Force Intelligence to create security and order in Law District of Mamuju Resort Police through the function of (1) Investigation, (2) Security, (3) Coordination, while the factors that affect the effectiveness of the function of Indonesian Police Force Intelligence to create security and order in Law District of Mamuju Resort Police consist of (1) Human resources, (2) Infrastructure and (3) District Environment.


2020 ◽  
Vol 2 (2) ◽  
pp. 144-154
Author(s):  
Rionald Harris ◽  
Zainul Daulay ◽  
Beatrix Benni

The Honorary Board of the Indonesian Notary Association as the organ of the Indonesian Notary Association issues a regulation regarding the Fairness of the Deed Making Certificate per Notary for 20 deeds per day. Based on pre-research, there are still many notaries who do not know about the regulation in Padang. Why a Notary is prohibited from making a deed exceeding the fairness limit, what factors becomes the reasons for a Notary in Padang to make a deed exceeding the fairness limit and the legal consequences of a deed exceeding the fairness limit will be the topic of discussion in this paper. The research method used is a type of empirical juridical research and the nature of analytical descriptive research; data collection is done by using data in the form of primary material as primary data, supported by secondary and tertiary materials. The data obtained are then processed, analyzed, and interpreted qualitatively. Compliance is a virtue that moves people to act rationally in using what is fair, it is important for Notary to be given reasonable limits on the deeds that they can make per day so that the Notary does not exceed their physical ability to make daily deeds. The Law of Notary Position does not limit the number of deeds that can be made by the Notary per day, so that there are still notaries who make the deed exceed the reasonable limits set especially Fiduciary deed in Padang. Notary Deed that exceeds the fairness limit determined by the Honorary Board of Notary will not be degraded to privately-made deed, provided that what is done by Notary in making the deed is in accordance with the Law of Notary Position. The reasonable limit of making a daily deed issued by the Indonesian Notary Association Honorary Board should be included in the Minister Law or Regulation because basically the DKP.INI 1 regulation in 2017 only binds members of the association. Had the notary been expelled from the association, it would not have had any effect on his position.


Author(s):  
Maite Gobantes Bilbao

ResumenLas palabras de personajes célebres y anónimos emergen con extraordinaria frecuencia en los medios de comunicación. La posmodernidad parece alentar la multiplicidad de voces, la dispersión de relatos individuales frente a los macrorrelatos integradores. La entrevista es la forma canónica de presentación de esos disímiles diálogos públicos. Se trata de un género que gana terreno tanto en los medios impresos como en los audiovisuales y, también, en el caleidoscópico espacio de Internet. La entrevista periodística puede ser concebida como una forma de contacto con el otro: el político, el marginal, el testigo, el experto, el artista, el individuo común, la víctima, el verdugo. Este artículo se ocupa, a través de las aportaciones de tres filósofos que pueden ser inscritos en la filosofía del diálogo –Ortega, Buber y Marcel–, del papel que juega el encuentro, la relación, el diálogo, en la comprensión de la entrevista periodística. La metodología empleada es la propia de una investigación de naturaleza argumentativa: el estudio y análisis de fuentes primarias y secundarias. AbstractWe frequently find voices of anonymous and notorious characters in mass media. The so called post-modernity encourage, or seems to encourage, the diversity of individualistic narratives versus the integrated macro narratives. In fact, we consider the interview as the supreme example of these testimonies, being more and more important not only in print or broadcasting media but in kaleidoscopic universe defined as the internet. The interview could be conceived per se, as a form of connecting with the “other”, being the politician, the victim, or the executioner… This paper evolves around the studies of three philosophers –Ortega, Buber and Marcel– whose reflections about intersubjectivity, encounter, and dialogue have played an outstanding role in defining the interview. For that purpose, we have used an argumentative research method: the study and analysis of main and secondary sources to do significant contributions.Palabras claveDiálogo; encuentro; entrevista periodística; intersubjetividad; comunicación.KeywordsDialogue; meeting; journalistic interview; intersubjetivity; communication.


2018 ◽  
Vol 6 (2) ◽  
pp. 171
Author(s):  
Dwi Ayu Cahyani

According to BKKBN, men are still minimal to want to do a vasectomy because they think there are many other contraceptives, lack of knowledge about vasectomy, and also the myths circulating in the community about vasectomy. Sidoarjo regency growth rate according to BPS East Java in 2015 was 1.60%, growth rate of Sidoarjo regency was the highest in East Java compared to other districts. Tanggulangin sub-district was the second lowest districts of active male KB participants from 18 districts in Sidoarjo District. The purpose of this study was to analyze social support that affect the participation of men in doing Vasectomy in Tanggulangin sub-district, Sidoarjo Regency. The kind of research used was observational with descriptive research method, because that was done to identify influencing behavior factors of man  whom lack participation in family planning. The research design that used was cross sectional because just describes the relationship between social support factors with men doing vasectomy. Respondents were taken from the population using purposive sampling 50 people in total. The conclusion of this study is the level of social support by respondents who do not do vasectomy concluded enough with the details of respondents who have low social support as much as 16%, who have enough social support as much as 70% and who have high social support as much as 14% . Based on the result of the research, it was suggested to conduct routine socialization and service activities, provide assistance to KB cadres and PLKB and provide information and education about male KB to wife and also mass media.


2020 ◽  
Vol 2 (2) ◽  
pp. 113-119
Author(s):  
Febri Wibisono ◽  
Millitania Haq ◽  
Rafif Walfajri ◽  
Ikromah Febrianti ◽  
Millatuz Zakiah

Mass media is a source of information, one of which is information about religion, including Islam. This study aims to examine how issues about Islam are represented in Japan through the mass media Ito Shinbun. This study uses a descriptive research method with a qualitative approach. The data were collected from articles in the digital version of Ito Shinbun newspaper. Based on the research results it was found that Ito Shinbun represented or reported issues related to Islam in a neutral way. In addition, it is also found that Islamic beliefs are written in Ito Shinbun's news which includes the concept of rejection of LGBT, law and sharia, halal food, and Islamic teachings that do not discriminate against humans.


Author(s):  
Aida Azizah

Abstrak Analisis melalui tinjauan wacana merupakan salah satu kegiatan praktik dalam pembelajaran mata kuliah pragmatik. Ruang lingkup permasalahan dalam penelitian ini adalah tinjauan analisis dalam wacana “Debat Capres–Cawapres 2019”. Penelitian ini dirancang untuk mendeskripsikan hasil analisis yang terdapat dalam wacana. Penelitian ini menggunakan data penelitian tentang bentuk penggunan bahasa yang digunakan dalam komunikasi. Sumber data yang akan digunakan dalam penelitian ini adalah wacana “Debat Capres–Cawapres 2019”. Metode penelitian ini menggunakan metode  qualitative-descriptive research. Subjek penelitian ini yakni Mahasiswa PBSI FKIP UNISSULA. Teknik pengumpulan data dilakukan melalui analisis wacana “Debat Capres–Cawapres 2019”. Dalam penelitian ini menggunakan teknik analisis data dengan model siklus interaktif berupa penyajian data kemudian melakukan penarikan kesimpulan. Hasil penelitian akan diimplikasikan dalam mata kuliah Pragmatik PBSI FKIP UNISSULA Abstract Analysis through discourse review is one of the practical activities in learning pragmatic subjects. The scope of the problem in this study is a review of the analysis in the discourse "2019 Presidential Candidates-Presidential Candidates". This study was designed to describe the results of the analysis contained in the discourse. This study uses research data on the form of language used in communication. The data source that will be used in this study is the discourse "2019 Presidential Candidates-Presidential Debate". This research method uses qualitative-descriptive research method. The subjects of this study were PBSI FKIP UNISSULA students. Data collection techniques were carried out through the discourse analysis "2019 Presidential Candidate-Presidential Debate". In this study using data analysis techniques with interactive cycle models in the form of data presentation then draw conclusions. The results of the study will be implicated in the Pragmatic PBSI FKIP UNISSULA course


2021 ◽  
Vol 1 (4) ◽  
pp. 242-246
Author(s):  
Erna Kurniawati ◽  
Ludiro Madu

Indonesia's Efforts To Overcome The COVID-19 Pandemic Through International Cooperation Are Urgent, Considering That The COVID-19 Pandemic Is Relatively New, The Spread Of The Virus Is Very Massive, So That No Country Has An Established Design Yet. The Purpose Of This Paper Is To Identify Various International Collaborations Carried Out By Indonesia In Overcoming The Pandemic. This Study Uses A Descriptive Research Method, Where A Lot Of Data Are Taken From Library Sources, Both Data From Various Government And Non-Government Institutions, International Organizations, As Well As Sources From Various Journals And Mass Media. Research Shows That The COVID-19 Pandemic Has Presented New Challenges For The Expansion Of Cooperation, And Made Indonesia Have To Be More Flexible And Open The Widest Possible Cooperation In Handling COVID, Including Putting Aside Ideology, And Even Making Commitments To Trade Agreements In Return For Vaccine Assistance.


2021 ◽  
Author(s):  
Shutong Huo ◽  
Kai Wang ◽  
Zongchao Liu ◽  
Yuao Yang ◽  
Jia Yi Hee ◽  
...  

UNSTRUCTURED The issue of malnutrition in the Democratic Republic of Congo (DRC) is severe. Meanwhile, the Water, Sanitation and Hygiene (WASH) program had been demonstrated to be effective in reducing the rates of stunting among children. Hence, we aim to explore the association between maternal exposure to mass media and stunting in children through WASH behaviors. Mediation analysis was conducted using data from the 2018 Multiple Indicators Cluster Surveys (MICS). Results indicate that mothers’ exposure to television and the internet in the DRC, significantly decreases the risk of stunting in children, mediated by household WASH level. Our results could inform and guide interventions and policies to reduce the stunting rate among children by promoting WASH through mass media.


2020 ◽  
Vol 9 (2) ◽  
pp. 1-5
Author(s):  
Ni Made Darmiyanti ◽  
Desak Putu Erna Firdawati

Abstrack: Knowlwdge and attitude of students of the 3rd semester of the consumption patterns of balanced nutrition in midwifery academy of Kartini Bali. This study aims to determine Knowlwdge and attitude of students of the 3rd semester of the consumption patterns of balanced nutrition in midwifery academy of Kartini Bali. The research method using descriptive research cross sectional. Data collection using question naires, the sampling technique used is simple randon sampling with the entire population of the 3rd semester student at the academy of Kartini Bali tolaling 126 students, processing data using data tabulation by the number of respondents were 32 students on the 1st of February 2016, the results showed that the 3rd semester student knowled about balanced nutrition consumption patterns most of the 22 respondents (68,75%) having a good knowledge, nearly half of 10 respondens (31,25%) having sufficient knowledge, while the 3rd semester student attitudes about consumption patterns are almost entirely (81,25%) have a positive attitude, and a fraction that is 6 respondents (18,75%) have a negative attitude.


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