scholarly journals ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS TINJAUAN TEORITIS ADOPSI IAS 41

2019 ◽  
Vol 22 (1) ◽  
pp. 51-60
Author(s):  
Nur Afni Yunita ◽  
Nur Ramadani

This study animed to determine how the treatment of biological assets in PTPN IV and the comparison of the tretment of biological assets based on the standars applied by PTPN IV with IAS 41. The objects in this study were the treatment of biological assets in PTPN IV. The research method used was descriptive qualitative research. The reseults of this study indicated that the recongnition, presentation, and disclosure for biological assets at PTPN IV was in accordance with IAS 41, but for measuring biological assets using the acquisition price while IAS 41 measures biological assets using fair value.

Author(s):  
Nurul Nadjmi

Kepulauan Riau merupakan provinsi yang terdiri dari beberapa pulau diantaranya Pulau Batam, Pulau Bintan dan Pulau Karimun. Modal sosial merupakan serangkaian nilai dan norma informal yang dimiliki oleh kelompok masyarat dalam membagun kerjasamanya. Lingkup penelitian pada pembahasan ini adalah terfokus pada pengaruh modal sosial terhadap perkembangan pariwisata di Kepulauan Riau dalam hal ini Pulau Batam, Pulau Bintan, dan Pulau Karimun. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif. Penelitian ini dikondisikan sebagai penelitian kualitatif melalui strategi studi kasus. Sistem pendekatan yang digunakan juga merupakan pendekatan deskriptif analitik. Melakukan pengamatan langsung, mengumpulkan data-data kemudian menghubungkannya dengan kajian teori yang digunakan. Lokus penelitian ini terdapat di Kepulauan Riau dengan melihat pengaruh modal sosial pada perkembangan pariwisata di ketiga pulau yaitu Pulau Batam, Pulau Bintan dan Pulau Karimun. Berdasarkan hasil survey yang saya lakukan di Kepulauan Riau, terutama pada ketiga pulau yaitu Pulau Batam, Pulau Bintan, dan Pulau Karimun, dari ketiga pulau tersebut ternyata pada Pulau Karimun perkembangan pariwisatanya tidak terlalu berkembang karena masyarakat yang tidak menerima adanya wisatawan terutama wisatawan mancanegara. Riau Islands is a province consisting of several islands including Batam Island, Bintan Island and Karimun Island. Social capital is a set of informal values ​​and norms that are owned by community groups in building cooperation. The scope of research in this discussion is focused on the influence of social capital on the development of tourism in the Riau Islands, in this case Batam Island, Bintan Island, and Karimun Island. The research method used in this research is descriptive qualitative research. This research is conditioned as qualitative research through a case study strategy. The system approach used is also a descriptive analytic approach. Make direct observations, collect data and then relate it to the study of the theories used. The locus of this research is in the Riau Islands by looking at the influence of social capital on the development of tourism in the three islands, namely Batam Island, Bintan Island and Karimun Island. Based on the results of a survey I conducted in the Riau Islands, especially on the three islands, namely Batam Island, Bintan Island, and Karimun Island, of the three islands, it turns out that on Karimun Island the development of tourism is not very developed because people do not accept tourists, especially foreign tourists.


2020 ◽  
Vol 12 (2) ◽  
pp. 112-121
Author(s):  
Heylen Amildha Yanuarita ◽  
Djoko Susanto

This research was conducted to analyze how modernization affects the implementation of public service administration policies, especially in Kediri, East Java. As is well known, from time to time various aspects of life are required to undergo changes to a more modern direction. The research method used is descriptive qualitative method. Descriptive qualitative research is aimed at obtaining an overview of how modernization affects public service administration policies in Kediri. To obtain the necessary data, the authors used a purposive sampling technique so that the sample taken was more focused, assisted by a review of several related previous studies. The results showed that modernization, especially in the field of technology, was sufficient to influence public service administration policies in Kediri.


2020 ◽  
Vol 6 (1) ◽  
pp. 136-144
Author(s):  
Ronny Mahmuddin ◽  
Chamdar Nur

This study aims to describe the implementation of techniques or steps in learning Arabic rules (Nahwu science) based on Integration theory (Unity theory), namely that learning Arabic rules is presented in full by teaching four Arabic language skills and three language elements. The purpose of this study is also to offer solutions in the learning of integral and holistic Nahwu science.The research method is a library method with descriptive qualitative research type. The results of this study indicate that there are six steps (techniques) of teaching Arabic rules (Nahwu science) on Integration theory (Unity theory) that combines learning Arabic rules, Arabic language skills, and elements language elements in one integrated discussion material.


Author(s):  
Alfa Rosyid Abdullah ◽  
Herman J. Waluyo ◽  
Nugraheni Eko Wardani

Character education is a form of cultivation of noble character in students. The aspect of 'social care' character is one of the most important of the eighteen character education in Indonesia, this is because the sense of sensitivity and help towards others in the environment around students begins to diminish. There are various kinds of media to succeed in internalizing character education, one of which is a novel. The novel Merindu Baginda Nabi by Habiburrahman El-Shirazy can be said to be a complete novel in instilling character in Indonesia. Therefore, researchers will explore how the value of social care character education in the novel Merindu Baginda Nabi. The research method used is qualitative descriptive qualitative research. The novel Merindu Baginda Nabi as a source of data in this study, in the form of dialogue and narrative stories about character education about social care. Based on the results of the analysis, seventeen data were found that were divided into four important parts, namely: giving help to others, caring for others, mutual respect, and sympathy.


LINGUISTICA ◽  
2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Reza Saputra Rambe And Busmin Gurning

This study deals with Persuasive Technique of Commercial Advertisement on Billboard in Medan. This study is aimed at analyzing: (1) persuasive technique applied in the commercial advertisement on billboard in Medan, and (2) the reason of using the persuasive technique in the billboard commercial advertisement. It employs descriptive qualitative research method to conduct this study with. The data of this study are pictures and writings in 33 the commercial advertisements which were displayed at Jl. Gatot Subroto and Jl. Gadjah Mada, Medan. The data is analyzed by using the theories from Keraf (1991) about the persuasive techniques. There are seven techniques were applied in the billboard commercial advertisements, they are Rationalization (10 of 33 advertisements), Identification (13 of 33 advertisements), Suggestion (20 of 33 advertisements), Conformity (7 of 33 advertisements), Compensation (9 of 33 advertisements),  Displacement (1 of 33 advertisements), and Projection (7 of 33 advertisements). One advertisement could use more than one persuasive techniques. Furthermore, the reason why the persuaders applied the persuasive techniques is to make their readers believed what they said and wanted to buy and consume the products.


2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Lasenta Adriyana ◽  
Kuncoro Darumoyo

Libraries have used media development as part of the culture to influence people to use the library. An example of the use of media as a means of mediation is the PerpuSeru program. Previously, this program partnered with 34 libraries, but currently, the PerpuSeru program has partnered with more than 400 libraries and reading parks in Indonesia. One of the media used in transferring information is Instagram; PerpuSeru has an Instagram account namely @perpuseru in which various information about the PerpuSeru program is available and the extent to which the program is running. The purpose of this study was to determine the extent of the followers’ perceptions in receiving information provided on the @ perpuseru Instagram by decoding-encoding theory, to examine the extent this theory developed in a media in the present era, and the role the theory played in the media. This study used the descriptive qualitative research method by interviewing some followers of the @perpuseru account. The result found two different views from followers, namely followers with a hegemonic dominant point of view who accepted all the content of information conveyed, and others with a negative perspective who had other considerations in receiving information on the posts of @perpuseru account. However, there were no followers with optional viewpoints. It can be concluded that the two perspectives of @perpuseru Instagram followers are the hegemonic and negative perspective.   


JURTEKSI ◽  
2021 ◽  
Vol 8 (1) ◽  
pp. 41-48
Author(s):  
Anwari Anwari ◽  
Holifi Holifi ◽  
Ary Iswahyudi

Abstrak: Penelitian ini bertujuan untuk menentukan Tempat Pembuangan Sementara (Sampah) yang ada di kecamatan pamekasan. Manfaat pada penelitian ini dapat meningkatkan kesadaran masyarakat tentang pentingnya kebersihan dilingkungan sekitar dan tershindar dari segala penyakit dan dapat dijadikan bahan pertimbangan untuk memberikan pelayanan lebih baik lagi terhadap masyarakat. Khususnya untuk membangun Tempat Pembuangan Sementara (Sampah) yang ada dikecamatan pamekasan. Metode penelitian kualitatif deskriptif ini dengan pengumpulan data, wawancara, observasi dan dokumentasi. Hasil penelitian berupa tempat sampah sementara, pembuangan samentara (sampah) berdasarkan hasil penelitian kriteria penempatan TPS / TPS 3R sudah sesuai dalam pasal 20 permen PU nomer 03/PRT/M/2013, maka di temukan 12 desa untuk  penempatan TPS yang ada di kecamatan pamekasan, dengan jumlah tempat sampah 77 TPS. Kata Kunci: Lingkungan; Penentuan;  SIG; (Sampah) TPS  Abstract: This study aims to determine the Temporary Disposal Place (Garbage) in Pamekasan sub-district. The benefits of this study can increase public awareness about the importance of cleanliness in the surrounding environment and avoid all diseases and can be taken into consideration to provide better service to the community. Especially to build Temporary Disposal Sites (Garbage) in the Pamekasan sub-district. This descriptive qualitative research method uses data, observation, and documentation. The results of the study were temporary trash cans, waste disposal based on the results of the research, the criteria for placing TPS / TPS 3R were in accordance with article 20 of the PU Candy number 03 / PRT / M / 2013, so 12 villages were found to place TPS in Pamekasan sub-district , with the TOTAL 77 TPS trash cans. Keywords: determination; environment; of GIS; TPS (waste) 


Buana Bastra ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 33-38
Author(s):  
Riana Adi May Santi ◽  
Luluk Isani Kulup

The problem discussed in this study is the variety of sentences, especially in children aged 4 years, This study aims to describe how the various sentences of children at the age of 4 years. Language is a means to communicate between one another. In children language has been formed since the child is still in the womb. Sentences are part of the language, many opinions about the variety of sentences in children, the opinions of the experts developed to follow the times. In this study the range of sentences used is the variety of sentences according to Gorys Keraf. This study aims to describe the variety of sentences in children aged 4 years, research method used is descriptive qualitative research. The data in this research is data which is tangible words, phrases, and sentences that emerged from the speech of 4 year old child, especially from Annisa Lailatul Rochmah as research object. Data were analyzed using descriptive method. After the data were collected and analyzed, there were eighty-six data from three sentences, ie, minimal versus long sentences, minor versus major, and core versus transformational sentences.


2018 ◽  
Vol 26 (1) ◽  
pp. 95
Author(s):  
Buyung Syukron ◽  
R Rusmadi

The presence of big companies holding the certificate of cultivation right on lands or <em>hak guna usaha</em> in Mesuji, Lampung has triggered numerous land conflicts. Various efforts have been made, but in fact, they have not been able to resolve the conflicts. A new approach in resolving the conflicts is, thus, needed. This article, using descriptive-qualitative research method, tries to present a new model of resolution of land conflicts in Mesuji, Lampung Province, based on local wisdom called <em>piil pesenggiri</em>, the philosophical values of Lampung people. Piil pesenggiri itself is a sense of self-esteem; it is principles the Lampung people must follow in order to live in dignity. The article argues that the values contained in piil pesenggiri can be used to resolve the land conflicts in Mesuji since they have been inherent in the life of Lampung society. The values are such as <em>juluk adek</em> (principles of success), <em>nemuin yimah</em> (principles of respect), <em>nengah nyappur</em> (principles of equality), and <em>sakai sambayan</em> (principles of cooperation). All those values are a manifestation of peace culture that can be used as a medium of conflict resolution.


Author(s):  
Samsul Arifin

   Islamic banking has a main function to distribute funds to the community in need in the form of financing. Financing is a large part of the assets of sharia banks that must be maintained in term of quality. Financing is one of the functions of sharia banks by distributing funds to the community in need (user of funds). One of the contracts used by sharia banks in distributing funds in the form of financing is mudharabah contract. The mudharabah contract is a profit-sharing agreement when the shohibul mall /rabbul mall provides capital (100 percent) to mudharib, to engage in productive activities in which the profit generated will be divided among them according to the agreement specified in the contract.This study is aimed to know and understand how the application of mudaraba contracts and banking strategies in overcoming a financing with mudaraba contracts that are problematic, and to know and understand whether the applied strategy is in accordance with the Fatwa (policies) of DSN MUI.The method used in this research is descriptive qualitative research method or naturalistic research because the research is done on natural condition (natural setting). This descriptive qualitative research method is used to get in-depth data, a data that contains meaning.The findings of the research done in BRI Syariah Pamekasan in facing the financing problems with the mudharabah contract, found two problems. First, the problem arising from the internal banking itself, this problem occurs when BRI Syraiah employees do not run the SOP (procedures) that has been set. Second problem is the external factor of banking. This problem occurs because mudharib/ fund manager has moral hazard. For example, by not using the funds for productive business but used for consumptive costs.Efforts done by BRI Syariah Pamekasan dealing with mudharabah financing problem is by using two approaches. First, the pre-customer approach. This approach focuses on selecting prospective customers both in terms of behavior/ character and business run. Second, the post-customer approach. This approach is carried out when the financing has been distributed to customers and experiencing non-performing financing. This is done by monitoring and restructuring Keywords: Financing, mudharabah contract, banking strategy.


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