scholarly journals Analysis of the Accounting Credibility of Garuda Indonesia Financial Transactions with Mahata Aero Teknologi

2020 ◽  
Vol 20 (1) ◽  
Author(s):  
Girang Permata Gusti ◽  
Agnes Bieattant Budianto
Keyword(s):  
Case Studies ◽  
Research Methods ◽  
Financial Statements ◽  
The Other ◽  
Revenue Recognition ◽  
Descriptive Research ◽  
Large Scope ◽  
Financial Transactions ◽  
Document Review ◽  
Compensation Costs

This study aims to analyze the feasibility of recording financial statements in 2018 carried out by Garuda Indonesia, specifically transactions conducted by Garuda companies with Mahata. Using descriptive research methods, which include case studies and document review. The results obtained are that the transaction entitlement to the payment commitment by Mahata to the Garuda which is recorded in the other income section is incorrect, that should not be recognized all as other income based on PSAK 23 "revenue", revenue recognition of rights compensation costs should be recognized based on the PSAK 30 "rent". In addition there are indications Mahata's inability to carry out part of it large scope of work and pay fees compensation rights according to the invoice deadline. Keywords—Garuda Indonesia; Mahata;Acrual based; Cash based

scholarly journals Analysis Of The Causes Of PT. Bank Rabobank International Indonesia Stopped Operating

2019 ◽  
Vol 8 (2) ◽  
pp. 193-203
Author(s):  
Girang Permata Gusti
Keyword(s):  
Financial Performance ◽  
Case Studies ◽  
Research Methods ◽  
Financial Statements ◽  
Descriptive Research ◽  
Food And Agriculture ◽  
Strategic Focus

This paper tries to find out the cause of the stop of PT. Rabobank International Indonesia in terms of financial statements. Using descriptive research methods, case studies and document studies over a period of 10 years, starting from 2009 to 2018. The results of this study conclude that changes in the company's strategic focus that follow Rabobank Group's strategy are only serving customers from the food and agriculture sectors as one of the causes weakening of the company's financial performance.

scholarly journals The Onset of Civil War: Combining Various Scholarly Research Methods to Arrive at A Single, Unified Explanation of Why Civil Wars Occur

2019 ◽  
Vol 12 (2) ◽  
Author(s):  
Sugumaran Narayanan
Keyword(s):  
Civil War ◽  
Southeast Asia ◽  
Case Studies ◽  
Research Methods ◽  
Civil Wars ◽  
Southeast Asian ◽  
The Other ◽  
Scholarly Research ◽  
The Third ◽  
The World

Historically, Southeast Asia has been among the most peaceful regions of the world. In the last sixty years, however, the populations of Southeast Asia have been torn apart by ravaging civil wars. What could be causing the high number of ethno-religious civil wars in Southeast Asia? To understand this, I use three different methods, two of which I have already employed in previous researches—quantitative (statistical) and traditional case studies. The third, using personal interviews with direct participants of conflict, is the focus of this study. This, combined with the results obtained from the other two methods, will highlight the causes of civil wars in Southeast Asia. While a number of studies have attempted to answer the race-religion-civil war nexus puzzle (none have used all three methods—quantitative, traditional case studies, and personal interviews), and none has specifically addressed Southeast Asian civil wars using all three methods.

scholarly journals PERSPEKTIF PEMBUDIDAYA IKAN MUJAIR TERHADAP PEMELIHARAAN SISTEM RESIRKULASI RAMAH LINGKUNGAN

2021 ◽  
Vol 6 (2) ◽  
pp. 63
Author(s):  
Raflen Aril Gerungan ◽  
Indra Fransiskus Xaverius Rompas ◽  
Mecky Christofel Telis Pandelaki
Keyword(s):  
High School ◽  
Research Methods ◽  
Junior High School ◽  
Fish Farming ◽  
High School Education ◽  
The Other ◽  
Descriptive Research ◽  
Willingness To Adopt ◽  
Recirculation System ◽  
Main Thing

Understanding the recirculation system as an environmentally friendly ecosystem-based fish farming method is the main thing that fish cultivators can apply in achieving sustainable fish farming. The objective of this research was to determine the perceptions of the fish cultivator community about the recirculation system. This research uses a quantitative approach with descriptive research methods. There are 21 respondents of which 19.05% with junior high school education and 80.95% senior high school. Respondents had more than 10 years as fish farmers. The results showed that the majority of respondents had a good perception of the recirculation system (57.10%) and the minority had a poor perception (42.90%). Furthermore, the perception of willingness to adopt a recirculation system, the majority of respondents did not have a willingness to adopt, 57.10% and a minority had a willingness to adopt 42.90%. In this study, it can be concluded that the understanding and knowledge of fish cultivators regarding the benefits and advantages of the recirculation system in fish farming will encourage good perceptions, on the other hand, if fish farmers have minimal understanding and knowledge, the majority of fish cultivators have doubts and a lack of willingness to adopt the recirculation system.

scholarly journals PERHITUNGAN PSAK 23 (PENDAPATAN OPERASIONAL , NON OPERASIONAL) DAN PELAPORAN KEUANGAN PERUSAHAAN PADA PT JASA MARGA (PERSERO) TBK

2019 ◽  
Vol 1 (1) ◽  
pp. 102
Author(s):  
Achmad Fauzi
Keyword(s):  
Qualitative Research ◽  
Case Studies ◽  
Research Method ◽  
Financial Statements ◽  
Revenue Recognition ◽  
Collection Method ◽  
Qualitative Research Method ◽  
Basis Method ◽  
Service Standards ◽  
Cash Basis

PSAK number 23 is described and explained about revenue recognition that can be used for companies. The collection method in this study is a qualitative research method with case studies. Implementation of operational, non-operational, and application revenue recognition with the Company's financial statements. PT Jasa Marga uses the cash basis method as a basis for revenue recognition, revenue is only calculated based on cash receipts and disbursements, with basic cash usage. PT Jasa Marga implements Minimum Service Standards (SPM) to obtain normal income and activities carried out by the company can run well.

scholarly journals The Analysis of Financial Statements Performance: Case Studies PT. Bank Negara Indonesia (Persero)

2021 ◽  
Vol 1 (2) ◽  
pp. 87-100
Author(s):  
Yusuf Rombe
Keyword(s):  
Financial Performance ◽  
Case Studies ◽  
Financial Statements ◽  
Vital Role ◽  
Qualitative Approach ◽  
Profit Margin ◽  
The Other ◽  
Return On Equity ◽  
Net Profit ◽  
Percentage Ratio

The objectiveness of this study is to determine the level of growth in financial performance at PT. BNI (Persero) Tbk; starts from period 2013 to 2015. This assessment is carried out to determine how the bank's financial performance in the last few periods will be and what the conditions will be like in the coming period (forecast). That this will be useful in describing how financial performance has a vital role in a bank's business continuity so that in this study use descriptive qualitative approach. The result of this study is the growth in the financial performance is increasing from a liquidity perspective, considering that only two percentage ratios in 2015 underperformed in 2013, namely the investing policy ratio and the banking ratio. According to data shown before, the increase in the financial performance viewed from a profitability perspective is dominated by a volatile percentage ratio. There are two ratios whose performance continues to decline (e.g., Net Profit Margin and Return on Equity). According to the previous data proven, there is a gap between liquidity ratio and profitability ratio, given that the growth in the liquidity performance has increased. On the other hand, the change in profitability performance has decreased.

Analisis Kinerja Keuangan Bank Aceh Setelah Konversi Periode 2016-2018 Berdasarkan Peraturan Otoritas Jasa Keuangan Nomor 8/POJK.03/2014

2019 ◽  
Vol 4 (1) ◽  
pp. 43
Author(s):  
Hanifa Assofia
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Islamic Law ◽  
Financial Statements ◽  
Risk Profile ◽  
Bank Capital ◽  
Collection Method ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Quantitative Descriptive

<p>This research aims to find out how Bank Aceh's financial performance after conversion in terms of earnings and capital. The type of research used is quantitative descriptive research. The data collection method used is the documentation method based on the data in the form of quarterly financial statements for the 2016-2018 period published. The method of data analysis in this study is by using the RGEC method (Risk Profile, Good Corporate Governance, Earning and Capital). The results of the study show that Bank Aceh's financial performance in terms of profitability ranks 2, with the definition that profitability is adequate, profit exceeds the target and supports the growth of bank capital. Bank Aceh's decision to convert to sharia as a whole was a very appropriate decision because it was able to show good performance, besides that it also supported the Aceh Government in carrying out its programs to enforce Islamic law. Bank Aceh's financial performance in terms of capital also ranks 2, with the definition that banks have adequate capital quality and adequacy relative to their risk profile, which is accompanied by strong capital management in accordance with the characteristics, scale of business and the complexity of the bank's business.</p>

The Propaganda Feedback Loop

2018 ◽  
Author(s):  
Yochai Benkler ◽  
Robert Faris ◽  
Hal Roberts
Keyword(s):  
Case Studies ◽  
Feedback Loop ◽  
The Other ◽  
Hillary Clinton ◽  
Donald Trump ◽  
The Public ◽  
False Reporting ◽  
Media Ecosystem ◽  
Crowd Out ◽  
Selection Of

This chapter presents a model of the interaction of media outlets, politicians, and the public with an emphasis on the tension between truth-seeking and narratives that confirm partisan identities. This model is used to describe the emergence and mechanics of an insular media ecosystem and how two fundamentally different media ecosystems can coexist. In one, false narratives that reinforce partisan identity not only flourish, but crowd-out true narratives even when these are presented by leading insiders. In the other, false narratives are tested, confronted, and contained by diverse outlets and actors operating in a truth-oriented norms dynamic. Two case studies are analyzed: the first focuses on false reporting on a selection of television networks; the second looks at parallel but politically divergent false rumors—an allegation that Donald Trump raped a 13-yearold and allegations tying Hillary Clinton to pedophilia—and tracks the amplification and resistance these stories faced.

scholarly journals Young children’s language-based agency in multilingual contexts in Luxembourg and Israel

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Mila Schwartz ◽  
Claudine Kirsch ◽  
Simone Mortini
Keyword(s):  
Learning Environment ◽  
Case Studies ◽  
Research Methods ◽  
Language Policies ◽  
Educational Settings ◽  
Structured Interviews ◽  
Self Monitoring ◽  
Teachers And Parents ◽  
Linguistic Backgrounds ◽  
Longitudinal Case Studies

AbstractDrawing on two longitudinal case-studies, this study aimed to identify some salient characteristics of the agentic behaviour of two young emergent multilinguals in two different multilingual contexts: Luxembourg and Israel. Despite the fact that the studies were conducted independently, the two cases were analysed together owing to the similarities in the research methods such as video-recorded observations, and semi-structured interviews with teachers and parents. The data were analysed through thematic and conversational analyses. Findings showed that a boy who learned Luxembourgish in Luxembourg and a girl who learned Hebrew in Israel, were outgoing and active learners who influenced their learning environment. We identified 10 types of agentic behaviour, including engaging in repetition after peers and the teacher, creatively producing language, translanguaging, and self-monitoring. Despite differences of the children’s sociocultural and linguistic backgrounds, and the language policies of their educational settings, we found a striking overlap in their language-based agentic behaviours. We suggest that the identified types can encourage further research in this field. Although our study with talkative children allowed us to observe many types of agentic behaviours, we cannot claim that less outgoing children or children who do not show the same behaviours do not have ways of expressing their agency.

scholarly journals Ethnic Hatred and Universal Benevolence: Ethnicity and Loyalty in Precolonial Myanmar, and Britain

2021 ◽  
Vol 63 (2) ◽  
pp. 310-338
Author(s):  
Victor Lieberman
Keyword(s):  
Case Studies ◽  
Political Thought ◽  
Western Europe ◽  
Popular Sovereignty ◽  
The Other ◽  
Social Pressures ◽  
Legal Equality ◽  
The One

AbstractInsisting on a radical divide between post-1750 ideologies in Europe and earlier political thought in both Europe and Asia, modernist scholars of nationalism have called attention, quite justifiably, to European nationalisms’ unique focus on popular sovereignty, legal equality, territorial fixity, and the primacy of secular over universal religious loyalties. Yet this essay argues that nationalism also shared basic developmental and expressive features with political thought in pre-1750 Europe as well as in rimland—that is to say outlying—sectors of Asia. Polities in Western Europe and rimland Asia were all protected against Inner Asian occupation, all enjoyed relatively cohesive local geographies, and all experienced economic and social pressures to integration that were not only sustained but surprisingly synchronized throughout the second millennium. In Western Europe and rimland Asia each major state came to identify with a named ethnicity, specific artifacts became badges of inclusion, and central ethnicity expanded and grew more standardized. Using Myanmar and pre-1750 England/Britain as case studies, this essay reconstructs these centuries-long similarities in process and form between “political ethnicity,” on the one hand, and modern nationalism, on the other. Finally, however, this essay explores cultural and material answers to the obvious question: if political ethnicities in Myanmar and pre-1750 England/Britain were indeed comparable, why did the latter realm alone generate recognizable expressions of nationalism? As such, this essay both strengthens and weakens claims for European exceptionalism.

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