scholarly journals Analysis of Credit Sales Policy to Minimize Uncollectible Receivable Risk at Bali Niksoma Boutique Beach Resort in Legian

2021 ◽  
Vol 4 (1) ◽  
pp. 55-60
Author(s):  
Ni Putu Rina Krisnawati ◽  
◽  
I K Sudiartha ◽  
I M S A Jaya ◽  
◽  
...  
Keyword(s):  
Quantitative Data ◽  
Qualitative Data ◽  
Analytical Tool ◽  
Standard Operating Procedures ◽  
Analysis Method ◽  
Credit Policy ◽  
Sales Data ◽  
Standard Operating ◽  
Beach Resort

The purpose of this study is to find out and analyze credit sales policies and to find out how much the allowance for receivable losses should be established at Bali Niksoma Boutique Beach Resort. This research uses qualitative data in the form of Standard Operating Procedures (SOP) and quantitative data in the form of aging schedules and sales data. The analytical tool used in the research is 5C analysis to analyze the crediting standards, credit sales policies using the checklist analysis method to analyze compliance with the credit sales policies, and the reserve method for calculating receivable losses. The results showed that the implementation of credit sales policies had not been carried out optimally, management of Bali Niksoma Boutique Beach Resort has implemented its credit policy, but there are still several policies that have not been implemented properly according to set standards. This can be seen throught the result of the checklist analysis that have been carried out. Meanwhile, for the credit standard, the management has not implemented the 5C principle maximally. The amount of bad debts is classified as high, so it is necessary to establish a reserve allowance for bad debts to minimize the risk of uncollectible accounts.

scholarly journals Dugong Based Tourism Development at the Red Sea: Case of Marsa Abu Dabab

2021 ◽  
pp. 608-622
Author(s):  
Tamer Hamdy Ayad
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
Red Sea ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Swot Analysis ◽  
Tourism Development ◽  
Analytical Tool ◽  
Decision Makers ◽  
Environmental Resources

Nature-based tourism signifies an imperative revenue stream in many countries and is a vital tool for preserving their environmental resources. This paper aims at evaluating the possibilities of Dugong based tourism development in Marsa Abu Dabab besides offering the strategies for its sustainable development. To this end, a questionnaire was designed to achieve the study objectives and was distributed to the stakeholders. Quantitative data were analysed using the statistical package SPSS, while qualitative data were analysed by using the strategic analytical tool (SWOT analysis). Results revealed that the area is rich in important tourism potentials and a great significance is associated with developing Dugong based tourism in Marsa Abu Dabab. A Dugong based tourism development strategy matrix has been proposed to help the officials and decision-makers in developing policies, strategies and decisions that ensure optimum utilisation of the resources.

scholarly journals The Impact of Project-Based Learning on Achievement and Student Views: The Case of AutoCAD Programming Course

2018 ◽  
Vol 7 (6) ◽  
pp. 67 ◽  
Author(s):  
Halil Coşkun Çelik ◽  
Haydar Ertaş ◽  
Aziz İlhan
Keyword(s):  
Higher Education ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Project Based Learning ◽  
Vocational School ◽  
Analysis Method ◽  
Academic Achievements ◽  
Student Views ◽  
The Impact

The aim of the study was to determine the impact of project-based learning on academic achievements of vocational school of higher education students and to investigate their views on the topic. In the study, a mixed descriptive design where qualitative and quantitative data were both collected and analyzed. The quantitative part was conducted with relational screening method and the qualitative part was conducted with descriptive analysis method. The study group included 13 freshmen students attending the vocational school of higher education, building inspection program in a university located in Eastern Anatolia region in Turkey during the 2016-2017 academic year spring semester and selected with convenience sampling method. The study was conducted during the 14 weeks long period where the related programming course was instructed. In the study, quantitative data were collected with an achievement test that measured the academic achievements of the students in AutoCAD programming course. The qualitative data were collected with a structured interview form designed to collect the student views on the related course. Quantitative data were analyzed with the t-test and the descriptive analysis method was used to analyze the qualitative data. In conclusion, it was determined that project-based learning had a positive impact on academic achievement. Furthermore, students expressed that they achieved meaningful learning as a result of the project-based learning application and the method was adequate for the instruction process, improved their interest in the course and related the content with daily life.

scholarly journals Upaya Meningkatkan Hasil Belajar Ekonomi Melalui Pendekatan Saintifik Dengan Model Discovery Learning Metode Diskusi Kelompok Pada Kelas XII IPS 3 Semester Genap Tahun Pelajaran 2017/2018

2019 ◽  
Vol 3 (02) ◽  
pp. 181-192
Author(s):  
Marshusi Marshusi
Keyword(s):  
Learning Outcomes ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Learning Model ◽  
Class Action ◽  
Discovery Learning ◽  
Analysis Method ◽  
Religious Attitudes ◽  
Scientific Approach ◽  
Spiritual Attitude

The purpose of writing this class action research is to find out whether the application of learning with a scientific approach accompanied by the Discovery Learning model can improve students' economic learning outcomes. The method of data collection is observation and the results of student learning tests. The data analysis method is descriptive both for qualitative data and quantitative data. The results obtained from this study are the application of a learning model with a scientific approach accompanied by a Discovery Learning model to improve the learning outcomes of economic learners. This proves that the average learning outcomes of knowledge in Cycle I 81.29 rose to 85.33 in cycle II. For the realm of skills students in the first cycle with a percentage of 83.81%, increased to a percentage of 86.03%, while the domain of religious attitudes of students in the first cycle of 88.25 rose to 91.43 and the spiritual attitude in the first cycle was 86.35%. up to 87.94%. The conclusion that can be obtained from this study is the application of learning with a scientific approach along with the Discovery Learning model can improve the economic learning outcomes of students.

scholarly journals EVALUASI PELAKSANAAN SISTEM PENAGIHAN PAJAK BUMI DAN BANGUNAN DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Mochammad Eko S. Kamba ◽  
David P.E. Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Quantitative Data ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Well Being ◽  
Analysis Method ◽  
Collection System ◽  
Tax Collection ◽  
The Earth ◽  
The People ◽  
Target Set

The success of the ability of the nation itself in increasing the welfare of the people. To improve the well-being of its people, then the necessary funds, one of them through the Earth and building tax. The Earth and building taxes not fully collectible that still lack some of the arrears. To collect the arrears required an exercise of good collection system and organized. Object of the research was conducted at the KPP Pratama Bitung, which retail in this study discusses the evaluation of the implementation of the system of earth and building tax collection at KPP Pratama Bitung. The purpose of the this research is (1) to find out how the implementation of the system of earth and building tax collection at KPP Pratama Bitung, (2) know the level of tax revenues at KPP Pratama Bitung, (3) to find out how well implementation of the Tax collection system at KPP Pratama Bitung. This research uses qualitative data and quantitative data. Analytical method used is descriptive analysis method. The results showed that the implementation of the system of KPP Pratama Bitung in 2009-2011 is already good visible from Earth and building tax receipts that always hit the target set by the Office.

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Production Cost ◽  
Qualitative Data ◽  
Cost Data ◽  
Method Calculation ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method

Factors Affecting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam

2016 ◽  
pp. 54-73 ◽  
Author(s):  
Anh Doan Ngoc Phi
Keyword(s):  
Significant Influence ◽  
Quantitative Data ◽  
Structural Equation ◽  
Qualitative Data ◽  
Management Accounting ◽  
Transitional Economy ◽  
Equation Modeling ◽  
Enterprise Performance ◽  
Factors Affecting

This study seeks to help fill an important gap in the literature by investigating factors that have facilitated the use of management accounting practices (MAPs) in Vietnam - a transitional economy. Data were collected from 220 medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting heads/vice heads to obtain further information and clarification. The quantitative data collected was analyzed using both descriptive and inferential statistics (including t-tests and structural equation modeling), while the qualitative data was used to shed further light on the various relationships described by the quantitative analysis. This paper reveals that both decentralization and competition have a positive, significant influence on the use of new MAPs except for the old ones. Consequently, the use of MAPs has a positive, significant influence on enterprise performance.

IMPROVING STUDENTS’ ACHIEVEMENT IN WRITING PROCEDURE TEXTS THROUGH WORD WEBBING TECHNIQUE

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Diah Fauzi Ningtyas ◽  
Lidiman Sinaga
Keyword(s):  
Data Analysis ◽  
Action Research ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Action Observation ◽  
Qualitative And Quantitative ◽  
Text Word ◽  
Procedure Text ◽  
The Mean ◽  
Planning Action

This study concerns on improving students’ achievement in writing procedure texts through word webbing technique. The research was conducted by using Classroom Action Research (CAR). The population was the 2012-2013 nine grade students of SMP Negeri 1 Batang Kuis. The number of students was 36, consisting of 21 females and 15 males. The procedure of the research was administrated into two cycles where each cycle consisted of three meetings. Each meeting included four steps namely: planning, action, observation, and reflection. There were two kinds of data collected during the study, qualitative and quantitative data. The instrument for collecting the quantitative data was the writing of procedure texts test while the qualitative data were gathered by using interview, diary notes and observation sheet. Based on the data analysis, the mean of students’ score in Test I was 53,47, for the Test II was 63,05, and for the Test III was 75 The qualitative data showed that the students were interested in the applying of Word webbing Technique. The conclusion is that Word Webbing Technique in writing Procedure Texts improves the students’ achievement in writing procedure texts. Keywords: Students’ achievement, writing, procedure text, word webbing

Improving the Students’ Achievement in Reading Comprehension by Using Inquiry Technique

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Gigin Sappena Ginting ◽  
Siti Aisah Ginting
Keyword(s):  
Reading Comprehension ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Reading Process ◽  
English Teacher ◽  
Comprehension Score ◽  
The Mean ◽  
Teaching Learning ◽  
Comprehension Tests ◽  
Orientation Test

This study attemps to imorove the students’ achivement in reading comprehension through inquiry technique. The study was conducted by using classroom action research. The subjects of the research were the 45 students of Grade XI SMA Negeri 1 Bahorok. It was conducted in two Cycles and consisted of six meetings.The instruments for colecting data used Reading Comprehension tests for quantitative data and Diary Notes, Interview Sheet, and Observation Sheet for qualitative data. Based on the Reading Comprehension score, students score in pre test, kept improving in every test. Based on Diary Notes, Observation sheet and Interview Sheet, it was found that the students were actualy involved in reading process. The results of the reasearch showed that Inquiry Technique can improve the students’ achivement in Reading Comprehension. In orientation test the mean of the students’ score was 53, the mean of the students’ score in Cycle I was 62.07, and the mean of the students’ score in Cycle II was 71.6. Based on the Observation Sheet, Diary Notes, and Interview Sheet, it was found that the teaching-learning process run well. The conclusion is that Inquiry Technique improved the students’ reading Coprehension and it is suggested to the English teacher to apply Inquiry Technique in Reading Comprehension. Keywords : Improving, students’ achievement, Inquiry Technique

IMPROVING STUDENTS’ ACHIEVEMENT IN WRITING RECOUNT TEXT THROUGH THINK PAIR SHARE

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Hotria Manik ◽  
Elia Masa Ginting
Keyword(s):  
Action Research ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Writing Achievement ◽  
The Third ◽  
Post Test ◽  
Class Viii ◽  
The Subject ◽  
The Mean ◽  
Writing Tests

This study attempts to improve students’ writing achievement in recount text through Think-Pair-Share Strategy. This study was conducted by using classroom action research. The subject of the research was class VIII-1 SMPN 1 Pematangsiantar. The number of the students was 32 students, consisted of 5 males and twenty seven females. The research was conducted in two cycles and consisted of six meetings. The instruments for collecting data were writing tests as the quantitative data and diary notes, observation sheet, interview sheet and questionnaire sheet as qualitative data. Based on the writing score, students’ scores kept improving in every test. In analyzing the data, the mean of the students’ score for the first test as a pre-test was 57.84, for the second test as a post test I was 73.56, for the third test as a post test II was 77.56. Based on diary notes, observation sheet and questionnaire sheet, it was found that students were actively involved in writing process. The result of the research showed that Think-Pair-Share Strategy can improve students’ achievement in writing recount text.   Keywords: Think Pair Share, Writing, Recount text, Action research

IMPROVING STUDENTS’ WRITING RECOUNT ACHIEVEMENT THROUGH PEER REVIEW TECHNIQUE

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Nina Surya Rahman Nasution ◽  
Masitowarni Siregar
Keyword(s):  
Peer Review ◽  
Language Learners ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Teaching Writing ◽  
School Level ◽  
Level Of Education ◽  
Teachers And Students ◽  
The Subject ◽  
Thinking Process

Writing, regarded as a thinking process enables language learners to explore and transform their ideas into words in accurate and appropriate ways. Although it has been taught from the Elementary school level up to the higher level of education, English teachers and students encounter various challenges. For students, they still get difficulties in writing a text even after being taught. For teachers, correcting students’ writing increases their workload. Therefore, how to reduce the load of teaching writing and to decrease students’ difficulties in writing have become important problem to solve. Through applying a technique in teaching writing, this research aimed to explore whether the application of peer review technique can improve students’ achievement in writing recount text. The method applied in this research was a classroom action research. The subject of the research was X-4 class SMA Negeri 21 Medan. The instruments of collecting the data were writing tasks as quantitative data while observation sheet, questionnaire sheet, diary notes and interview as qualitative data. The finding showed that Peer Review Technique gives contribution to improve students’ achievement in writing recount text. Keywords: Achievement, Writing, Recount Text, Peer Review Technique

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