scholarly journals Cost Budget Variance

2021 ◽  
Vol 9 (1) ◽  
pp. 60-64
Author(s):  
Seto Sulaksono Adi Wibowo ◽  
Dwi Amelia Putri ◽  
Yosi Handayani

The research was conducted at the Scanner Engineering Department of PT Epson Batam. The topic is written about budget management for repair and maintenance (die & mold) costs with the aim of knowing how to minimize the variance between budgeted costs and their realization. Data collection methods used in this study were interviews, observation, and documentation, and descriptive and quantitative methods were used for data analysis. The existing budgeting system in the Scanner Engineering Department has been carried out correctly and effectively met the objectives, but overall during the 2018 fiscal year there were budget inefficiencies. Based on observations, it is known that from the budget made there are still differences (favorable variance and unfavorable variance). Where the difference arises due to unexpected costs for damaged equipment, the difference between the scheduled repair time (service) and the reality, as well as delays in sending invoices or debit notes.

2015 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Alyas .

The study aims to find out service quality on building permit in Soppeng Regency. Population taken out for the study is community inhabiting Soppeng Regency, and the sample is taken out accidentally. Data collection methods applied are observation, questionnaire, interview and documentation. Data analysis technique applied is descriptive quantitative analysis, and the data is presented in form of table. The findings indicate that the service quality on building permit in Soppeng Regency is 67.25% or is categorized as fairly good based on the indicators of simplicity, on-time service, open, and indiscriminative deal to the community. However, based on the efficiency and economic service quality, it is still poor. There are still many people who are not served efficiently when service hours are not scheduled at the same time as office hours during the process of proposing plan to begin construction. Besides, the rate charged to the community in arranging building permit is high enough in addition to uneconomical. Therefore, in order to improve the service quality on building permit in Soppeng Regency, the local government has to provide dependable professional staffs who are able to serve those people in proposing building permit in simple, on-time, open, indiscriminative, efficient and economical.


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. 


IJOHMN ◽  
2017 ◽  
Vol 3 (6) ◽  
pp. 17
Author(s):  
Dr. Onyeka Awa

The aim of this study is to investigate how the African novelists have domesticated the English language to suit their environments, experience and purpose. Specifically, the literary pieces – The Last of the Strong Ones (Strong Ones), House of Symbols (symbols), Children of the Eagle (Children) and the Trafficked of Akachi Adimora-Ezeigbo were x-rayed. This exploration adopted the Hallidian Systemic Functional Linguistics, which highlights how language is used. The textual method of data analysis, the primary and secondary data collection methods were employed and the results showed that the African literary artists in general and the Igbo Nigerian novelists in particular have taken on a unique style of writing in the African vernacular style. For that reason, the speeches of the characters are laced with dignified local appositives, high profile Igbo songs and tales, studded local proverbs, lexical transfers, ritzy transliterations and so on; and these have given African rhythm to the English language. This notwithstanding, the aura, glamour and credibility of the English language as the medium of communication are retained.


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>


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.


2020 ◽  
Vol 2 (4) ◽  
pp. 264-276
Author(s):  
Elisa Muloko ◽  
Ribka Limbu ◽  
Dian Lestari Anakaka

One of the main reasons people getting married is because of the love and commitment that is shared with the partner. Sternberg (in Taylor, dkk, 2009), explained that love has three main components, namely intimacy, passion and commitment. This study aims to determine whether there are differences in intimacy, passion and commitment in married women judging from length of marriage. The theory used to explain intimacy, passion and commitment in this study is the Triangular Theory love proposed by Sternberg (1986). This study was conducted at 402 married women. The sampling technique used was purposive sampling. Data collection devices are questionnaire, in the form of the triangular theory of love scale (STLS) adapted by the authors, with the reliability of the scale is 0.956. The results of the data analysis with the Kruskal Wallis technique, obtained value of Asymp. Significance is 0.026 (p < 0.05). The results of the data analysis show that there is a significant differences of intimacy, passion and commitment in married women judging from the length of marriage.


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


2018 ◽  
Vol 2 (1) ◽  
pp. 150
Author(s):  
Ni Made Oktaviana ◽  
I Wayan Mandra ◽  
Ida Ayu Adi Armini

<p class="Default"><em>The State Detention Unit (Rutan) is the place where the suspect or defendant is detained during the process of investigation, prosecution and examination in court and place for inmate who are undergoing criminal verdict. Inmates obtain various forms of coaching that have been programmed by Rutan. Although it has gained various forms of counseling but not infrequently there are inmates who after freedom and return to community again commits a crime and resulted in the prisoner back into Rutan. So based on the phenomenon that happened, researcher interested to do research about counseling of Hinduism for prisoners in State Class II State B prison, Jembrana Regency, in order to prevent the return of prisoners to do criminal act and so that prisoners no longer re-enter into Rutan.</em></p><p class="Default"><em>The problems in this research are: (1) Form of execution of Hindu counseling for prisoners in Class II State Household Detention.B State, Jembrana District, (2) Factors that hamper the implementation of Hindu counseling for inmates in Prisons Class II. B State, Jembrana District, (3) How to overcome obstacles in the implementation of Hindu counseling for prisoners in the State Detention Class II.B State, Jembrana District. Theories used to analyze the problem are Structural Functional theory and the theory of Rangsang Balas. The subject of this study is the Prisoners in Rutan. Data collection methods used by the authors ie observation, interviews, literature, documentation, and data analysis techniques.</em></p><p class="Default"><em>The results showed that the forms of extension of Hinduism held in State Household of Class II B State were delivered in the form of Dharma Wacana, Dharma Sadhana and Dharma Yatra. Factors inhibiting the implementation of Hindu counseling for prisoners in State Detainee Class II B State that is the factor of lack of extension workers, funding factors, factors of inmates. Efforts to overcome obstacles in the implementation of Hindu counseling in the State Detainee Class II B State namely by empowering functionaries in the State custody and establish cooperation with related parties, carry out internal fund digging and attendance.</em></p>


2021 ◽  
Vol 5 (1) ◽  
pp. 163-178
Author(s):  
Elyta Elyta ◽  
Syarifah Ema Rahmaniah ◽  
Hendra Ramdani

At the beginning of 2020, the world was shocked by the outbreak of Covid-19, which was known to have originated from Wuhan. The increase in cases of local transmission in China's border region with Russia has sparked new concerns. In writing this paper, the author uses data collection methods with literature studies from journals and electronic books, including data from trusted websites through internet searches in the form of soft files that can support the paper's explanation. From the results of this paper, the reader can see that it is divided into several essential points explaining how China's policy to close the border in Russia to prevent the spread of the Covid-19 Virus in their country, first, how the procedures carried out by China in tightening checks on Russian borders. And Second, knowing how China monitors its citizens by using cell phones.


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