scholarly journals ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT VANDIKA ABADI

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Gisela Rumimper ◽  
Stanly Alexander ◽  
Jessy Warongan
Keyword(s):  
Qualitative Research ◽  
Employee Benefits ◽  
Short Term ◽  
Employee Benefit ◽  
Business World ◽  
Employment Benefits ◽  
Fast Growing ◽  
Descriptive Qualitative

The fast growing business world is demanding every company or business entity to be more competitive and continue to strive to achieve the goals set. Object in this research is PT VANDIKA ABADI as one of the companies engaged in the provision of labor services. The purpose of this study is to find out whether PT Vandika Abadi has applied PSAK 24 on employee benefits. This type of research is a type of descriptive-qualitative research, which is a method used to describe the actual based on what appears. Usually done an analysis that can provide a clearer picture of the object under study, and draw conclusions. The results of the research can be seen that PT Vandika Abadi has implemented some activities that are in accordance with the scope of PSAK24 regarding post-employment benefits and short-term employee benefits. In accordance with PSAK 24, recognition and measurement of short term employee benefits are recorded at the expense at the time the employee is payable while the post-employment benefits expense is recognized and measured based on contributions paid by the company. PT Vandika Abadi also provides post-employment benefits that are benefits to its employees, employee benefits are payments and services that protect and supplement salaries.Keywords: PSAK 24, Short-term Employee Benefit, Post Employment Benefit

scholarly journals A REGISTER ANALYSIS IN ONLINE SHOP TERM FACEBOOK

2016 ◽  
Vol 7 (2) ◽  
pp. 162
Author(s):  
Corrie Yuliana Lubis ◽  
Erwin Ashari ◽  
Warno Edi
Keyword(s):  
Qualitative Research ◽  
Social Media ◽  
Business World ◽  
Register Analysis ◽  
Online Shops ◽  
Descriptive Qualitative

The aims of this research are to find out the terms that are categorized as register used in Online shops community in social media. The method of this research is descriptive qualitative research where the writer describes holistically the use of the register by the online shops in facebook. The object of this research is the register used in online shops. Based on the analysis the researcher finds the data the result of the study show the total amount of register found in this research is 100 register in the found online shops facebook. There are 11 register identified as abbreviations, 13 for clippings, 3 coinages, 2 acronyms, 8 compoundings, 35 borrowings, 28 phrase, 45 registers functioned as consultative, 16 register as deliberative, 14 register as casual, 6 register as intimate, 2 register as oratorical or frozen. Consultative and deliberative are the dominant functions of the register used by the online shops but consultative is the most dominant function according to research. As stated in the problem statements, those of the matters relating to the business world would be very easy to find. For example ongkir, disc, call, etc.Keywords : Register, Register Functioned, Consultative and Deliberative, Online Shops ( Facebook )

scholarly journals Peranan Perencanaan Bagi Pengembangan Masjid Raya Nurul Hidayah Kebayoran Lama Jakarta Selatan

2021 ◽  
Vol 8 (3) ◽  
Author(s):  
Pachad Pachad ◽  
Sobirin Sobirin
Keyword(s):  
Qualitative Research ◽  
Religious Activities ◽  
Medium Term ◽  
Short Term ◽  
Activity Program ◽  
Descriptive Qualitative

The Great Mosque of Nurul Hidaya Kebayoran Lama, South Jakarta, is used as the center of local Muslim activities. Today the function of the mosque as a place to accommodate various religious activities and not just a place for ritual worship. This study uses descriptive qualitative research. The results of this study indicate that the role of planning for the development of the Nurul Hidayah Great Mosque includes several steps in compiling an activity program aimed at smoothing all existing activities, program of activities, consists of 10 to 25 years long term planning programs, 7 to 5 years medium term, and a year of short term planning program.Keywords: the role of planning for mosque development AbstrakMasjid Raya Nurul Hidayah Kebayoran Lama Jakarta Selatan dijadikan sebagai pusat kegiatan kaum muslimin setempat. Dewasa ini fungsi masjid sebagai wadah untuk menampung berbagai kegiatan keagamaan dan bukan hanya tempat untuk ibadah ritual saja. Penelitian ini menggunakan penelitian deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa Peranan perencanaan bagi Pengembangan Masjid Raya Nurul Hidayah  mencakup beberapa langkah dalam menyusun program kegiatan yang bertujuan melancarkan semua kegiatan yang ada, program kegiatan yaitu perencanaan jangka panjang 10 sampai 25 tahun, perencanaan jangka menegah yaitu 7 sampai 5 tahun dan perencanaan jangka pendek selama 1 tahun.Kata Kunci: Peranan Perencanaan  Pengembangan Masjid

scholarly journals Employee benefits under IAS/IFRS and the Czech accounting legislation, the tax point of view including

2009 ◽  
Vol 57 (6) ◽  
pp. 179-188 ◽  
Author(s):  
Milena Otavová ◽  
Jana Gláserová
Keyword(s):  
Social Services ◽  
Social Insurance ◽  
Base Point ◽  
Point Of View ◽  
Employee Benefits ◽  
Short Term ◽  
Tax Base ◽  
Employment Benefits ◽  
Net Profit ◽  
The Impact

The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits – wages, salaries, when employees has rendered services to an entity during a period – month. Entities could create funds from a net profit –fund for social and cultural benefits which could serve as source of social services financing for employees. There are employee benefits defined very extensive in IAS/IFRS. It is IAS 19 – Employee Benefits which defines four Gross of employee benefits: short-term employee benefits, post employment benefits, other long –term employee benefits and termination benefits. There are defined all conditions for employee benefits re­co­gni­tion and treatments for recording and reporting in IAS 19.The paper is concerned with the employee benefits evaluation. The impact on the tax base is eva­lua­ted. There are the most significant types of employee benefits surveyed. They are divided into five groups with the respect to their impact on the tax base. The impact of these benefits is described from their impact on social insurance and health insurance calculation base point of view, as well.

scholarly journals ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT. ANGKASA PURA I (PERSERO) BANDARA SAM RATULANGI MANADO

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Pajow A. Nefry ◽  
Sifrid S. Pangemanan ◽  
Sonny Pangerapan
Keyword(s):  
Case Studies ◽  
Employee Benefits ◽  
Short Term ◽  
Employment Contracts ◽  
Employment Benefits ◽  
Severance Pay ◽  
Qualitative Descriptive ◽  
Descriptive Method ◽  
Support Research

Employee benefits are rewards give by an entity to workers for services provided by workers or for termination of employment contracts. The purpose of this study was to find out how the application of PSAK 24 concerning Employee Benefits at PT. Angkasa Pura Manado's Sam Ratulangi Airport. This research was conducted with a qualitative descriptive method through case studies at PT. Angkasa Pura I (Persero) Manado's Sam Ratulangi Airport by collecting data through interviews and analysis of documents obtained from companies that support research. The results of the study show that PT. Angkasa Pura I (Persero) has provided all employee benefits according to PSAK 24, namely short-term employee benefits, post-employment benefits, other long-term employee benefits and severance pay. Companies must maintain the application of employee benefits that are in accordance with PSAK 24 and keep up with the latest developments in the regulations on employee benefits in Indonesia.

scholarly journals Analysis of Buying and Selling Practices Online in Islamic Law Perspective

2021 ◽  
Vol 1 (5) ◽  
Author(s):  
Mutiara Shifa
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Islamic Law ◽  
Qualitative Research Methods ◽  
Economic Behavior ◽  
Social Changes ◽  
Long Distance ◽  
Business World ◽  
Online Buying ◽  
Descriptive Qualitative

Economic behavior has been formed since humans began to need other individuals who have goods or services that they do not have. The form of buying and selling has developed following society and social changes. Advancements in communication and information have impacted progress in the business world. Long-distance buying and selling have become a prevailing habit in today's business world. Feel disadvantaged because the goods received do not match the picture or the goods received also turn out to be defective or the goods do not arrive at the buyer, and many other cases. Islamic law itself has regulated this buying and selling activity quite strictly, both in the arguments of Al -Qur'an, Hadith, Ijma', and also Qiyas. The purpose of this study was to determine whether the practice of buying and selling online is according to Islamic Law. This study uses descriptive qualitative research methods. The results found that buying and selling online is allowed as long as the goods or products being traded follow the specifications or characteristics of the goods that have been determined. Moreover, the type and nature of the goods to be bought are known. Islam is consensual. There is no coercion from any party to buy an item. If the buying and selling transaction online does not follow the provisions of Islamic law, which has established the terms of the contract and buying and selling, the online buying and selling transaction is unlawful or invalid.

Deskripsi Kesulitan Belajar Siswa Berdasarkan Karakteristik Lerner dalam Menyelesaikan Soal Geometri

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Nazom Murio ◽  
Roseli Theis
Keyword(s):  
Qualitative Research ◽  
Visual Perception ◽  
Learning Difficulties ◽  
Research Subjects ◽  
Visual Objects ◽  
Almost All ◽  
Personality Classification ◽  
The Given ◽  
Classification Test ◽  
Descriptive Qualitative

Geometri adalah bagian matematika yang sangat dekat dari siswa, karena hampir semua objek visual yang ada di sekitar siswa adalah objek geometri, tetapi tidak semua siswa menyukai pembelajaran yang menyertakan gambar, sehingga memungkinkan siswa mengalami kesulitan dalam belajar geometri. Tujuan dari penelitian ini adalah untuk menggambarkan kesulitan belajar siswa berdasarkan karakteristik Lerner dalam menyelesaikan pertanyaan geometri. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Subjek penelitian adalah siswa dengan kepribadian wali yang mengalami kesulitan belajar di kelas IX A SMP N 30 Muaro Jambi. Instrumen yang digunakan dalam penelitian ini adalah penulis sendiri, lembar tes klasifikasi kepribadian, lembar tes kesulitan belajar, dan pedoman wawancara. Hasil penelitian menunjukkan siswa dengan kepribadian wali yang mengalami kesulitan belajar, 100% mengalami kelainan persepsi visual, di mana siswa mengalami kesulitan dalam menentukan seperti apa bangun datar pada masalah tersebut. 60% mengalami kesulitan mengenali dan memahami simbol, di mana siswa melihat simbol "//" sebagai simbol untuk kesesuaian. Serta 40% mengalami kesulitan dalam bahasa dan membaca, di mana siswa kesulitan dalam memahami pertanyaan yang diberikan.   Geometry is a very close mathematical part of the student, because almost all visual objects that exist around the students are objects of geometry, but not all students like learning that includes images, thus allowing students to have difficulty in learning geometry. The purpose of this research is to describe students' learning difficulties based on Lerner's characteristic in solving the geometry question. This type of research is descriptive qualitative research. Research subjects were students with guardian personality who had difficulty studying in class IX A SMP N 30 Muaro Jambi. Instruments used in this study are the authors themselves, personality classification test sheets, learning difficulties test sheets, and interview guidelines. The results showed students with guardian personality who experienced learning difficulties, 100% experienced visual perception abnormalities, where students have difficulty in determining what kind of flat wake on the matter. 60% have difficulty recognizing and understanding symbols, where students see the symbol "//" as a symbol for conformity. As well as 40% have difficulty in language and reading, where students difficulty in understanding the given question.

Pengaruh Modal Sosial Terhadap Perkembangan Pariwisata di Kepulauan Riau

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Nurul Nadjmi
Keyword(s):  
Social Capital ◽  
Qualitative Research ◽  
System Approach ◽  
Research Method ◽  
Analytic Approach ◽  
Community Groups ◽  
Study Strategy ◽  
Direct Observations ◽  
Descriptive Qualitative

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.

Visual Elements of "Semar Calligraphy" on Cirebon Glass Painting of Kusdono’s Work

2020 ◽  
Vol 1 ◽  
pp. 43-47
Author(s):  
Yayah Rukiah
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Geographical Location ◽  
Qualitative Research Methods ◽  
Visual Elements ◽  
Arabic Calligraphy ◽  
Main Figure ◽  
Descriptive Qualitative

This research is focused on the visual elements contained on Kusdono's Cirebon glass painting. The writer uses descriptive qualitative research methods to examine the visual elements, with the technique of collecting data from books and journals that relates to the research object. The purpose of this study is to examine and find the meaning of Cirebon glass paintings. The results of this research are Semar as the main figure in the clown who always do good, keep the truth and obey the tenet that closely related to Islam. Arabic calligraphy reinforces Semar's figure. On the Cirebon glass painting, there are many mega mendung ornaments and wadasan which are Cirebon batik motifs, as well as the colors used in the coastal colors due to the geographical location of Cirebon City near the beach.  

ANJAK PIUTANG (FACTORING) SEBAGAI BENTUK AKAD MUAMALAH MODERN

2017 ◽  
Vol 5 (2) ◽  
pp. 193-210
Author(s):  
Amanah Aida Quran
Keyword(s):  
Economic Growth ◽  
Consumer Goods ◽  
Islamic Law ◽  
Theory Approach ◽  
Short Term ◽  
Business World ◽  
Social Demand

Abstract In business world, people always want to expedite the production of goods, so as to increase profits and accelerate capital turnover, which in turn will promote economic growth. The increase of social demand for consumer goods causes many companies prepare funds, taken from fund provider called factoring. Financial or fund provider is a business institution that deals with financing in the form of purchasing and taking over and handling short term receivables. This paper discusses the concept of factoring in the perspective of the economic Islamic law using hiwalah theory approach. In addition, this article  explain the different concept of sharia and conventional factoring. Keywords: Factoring, Hiwalah, Islamic Economics.

Speech Acts by the Governor Candidates of North Sumatera in Political Debates

2015 ◽  
Vol 12 (2) ◽  
Author(s):  
Vidya Dwi Amalia Zati ◽  
Sumarsih Sumarsih ◽  
Lince Sihombing
Keyword(s):  
Qualitative Research ◽  
Speech Acts ◽  
The Other ◽  
Political Debate ◽  
Direct Speech ◽  
Dominant Type ◽  
Political Debates ◽  
The Way ◽  
Descriptive Qualitative

The objectives of the research were to describe the types of speech acts used in televised political debates of governor candidates of North Sumatera, to derive the dominant type of speech acts used in televised political debates of governor candidates of North Sumatera and to elaborate the way of five governor candidates of North Sumatera use speech acts in televised political debates. This research was conducted by applying descriptive qualitative research. The findings show that there were only four types of speech acts used in televised political debates, Debat Pemilukada Sumatera Utara and Uji Publik Cagub dan Cawagub Sumatera Utara, they were assertives, directives, commissives and expressives. The dominant type of speech acts used in both televised political debates was assertives, with 82 utterances or 51.6% in Debat Pemilukada Sumatera Utara and 36 utterances or 41.37% in Uji Publik Cagub dan Cawagub Sumatera Utara. The way of governor candidates of North Sumatera used speech acts in televised political debates is in direct speech acts, they spoke straight to the point and clearly in order to make the other candidates and audiences understand their utterances.   Keywords: Governor Candidate; Political Debate; Speech Acts

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