scholarly journals ANALISIS PENERAPAN PSAK NO. 23 TENTANG PENDAPATAN PADA PT. PEGADAIAN CABANG MEGAMAS MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Claudia Relia Musadi ◽  
Herman Karamoy ◽  
Hendrik Gamaliel
Keyword(s):  
Qualitative Research ◽  
Financial Services ◽  
Research Method ◽  
Descriptive Analysis ◽  
Fair Value ◽  
Revenue Recognition ◽  
Production Factors ◽  
Income Statement ◽  
Main Activity ◽  
A Company

Revenue is one of the most important elements of the formation of income statement within a company. Revenue is due to the company's activities in utilizing production factors for self-sustaining and growth. This research was conducted at PT. Pegadaian Cabang Megamas Manado, a company engaged in financial services whose main activity is to disburse loan money on the basis of legal lien. The purpose of this study is to analyze the process of recognition, pemgukuran, and disclosure of income from PT. Pegadaian Cabang Megamas Manado by using PSAK No. 23 on Revenue as a comparison. The method used is qualitative research method, that is descriptive analysis. The results showed, the recognition of income at PT. Pegadaian Cabang Megamas Manado is recognized based on accrual basis in which income is recognized upon acquisition of goods or services. The measurement of income is recorded at the amount of cash received or at fair value provided for the income. Revenue disclosures are made on the basis of each income post. Recognition, measurement, and disclosure of income at PT. Pegadaian Cabang Megamas Manado is in accordance with PSAK No. 23.Keywords:  Revenue, Recognition, Measurement, Disclosure

scholarly journals PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK NO. 5 PADA HOTEL BOULEVARD

2020 ◽  
Vol 15 (3) ◽  
pp. 496
Author(s):  
Halim Ellena Muliadi ◽  
Stanly W Alexander ◽  
Hendrik Gamaliel
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Accounting Standard ◽  
Financial Reports ◽  
Income Statement ◽  
A Company ◽  
Descriptive Method ◽  
Descriptive Qualitative

Income statement is a report that describes the success of a company in carrying out its business activities. In this case, Boulevard Hotel in recording the income statement is still very simple not in accordance with applicable financial standards, namely Accounting Standard Non Publicly Accountable Entities (SAK ETAP). This study aims to make an income statement and describe and compare the results of the calculation of revenues, costs and profits based on SAK ETAP with the results of the calculation applied by Hotel Boulevard. This research is a descriptive qualitative research. The research method used is descriptive method that is describing the results of research in accordance with the facts found in the field. The results obtained indicate that Boulevard Hotel has not prepared financial reports in accordance with SAK ETAP No. 5. 

scholarly journals Keterkaitan Kerahasiaan Bank dan Pajak: Antara Kepentingan Negara dan Pribadi

2019 ◽  
Vol 16 (2) ◽  
pp. 212
Author(s):  
Akhmad Yasin
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Financial Services ◽  
Research Method ◽  
Financial Information ◽  
Constitutional Court ◽  
Legal Research ◽  
Qualitative Research Method ◽  
Bank Secrecy ◽  
Tax Payments

Bank sebagai lembaga keuangan, eksistensinya sangat tergantung dari kepercayaan masyarakat yang menjadi nasabahnya. Masyarakat telah memercayai bank sebagai institusi yang menyimpan dana nasabah, mengelola dan menyalurkan kembali kepada masyarakat dalam bentuk pinjaman atau kredit. Oleh karena itu, untuk menjaga kepercayaan nasabah tersebut, bank harus mematuhi ketentuan mengenai rahasia bank. Permasalahan dalam penelitian ini adalah mengetahui dalam kondisi bagaimana rahasia bank dapat diakses, pihak-pihak mana yang wajib menjaga kerahasiaan bank, adakah keterkaitan kerahasiaan bank dengan pajak, dan perlukah kerahasiaan bank yang terkait pajak dihilangkan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Hasil penelitian mengungkapkan bahwa terdapat beberapa kondisi dimana rahasia bank boleh dibuka, tetapi tidak semua informasi dan data keuangan nasabah boleh dibuka di hadapan publik kecuali setelah adanya persetujuan dari Otoritas Pajak dan setelah mendapat laporan dari lembaga jasa keuangan di bawah pengawasan Otoritas Jasa Keuangan. Pembukaan rahasia bank diperbolehkan apabila berhubungan dengan kepentingan negara, seperti untuk kepentingan peningkatan kepatuhan masyarakat terhadap pembayaran pajak dan peningkatan penerimaan negara di sektor pajak.Banks as financial institutions, their existence is very dependent on the people’s trust who become their customers. The community has trusted banks as institutions that store customer funds, manage and channel back to the community in the form of loans or credits. Therefore, to maintain the customer's trust, the bank must obey bank secrets provisions. This research uses descriptive qualitative research method in the form of normative legal research and laws and regulations studies related to bank secrecy, derived from literature such as constitutional court decision, books, journals, articles, magazines, and websites. The results reveal that there are several conditions under which bank secrets may be opened, but not all financial information and data of the client may be disclosed in public unless after approval by the Tax Authority after receiving a report from a financial services institution under the supervision of the Financial Services Authority. The unveiling of bank secrecy is permitted when it comes to the interests of the state, such as for the purpose of increasing public compliance of tax payments and increasing state revenues in the tax sector. 

scholarly journals MULTIKULTURALISME DI INDONESIA

2021 ◽  
Author(s):  
Efit Fitria Agustianty
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Cultural Values ◽  
Data Reduction ◽  
Research Method ◽  
Descriptive Analysis ◽  
National Policy ◽  
Global Level ◽  
Data Presentation ◽  
Data Source

AbstractThis study aims to analyze multiculturalism in Indonesia in terms of the diversity of cultural values in Indonesia as a form of creative community work.This study uses a qualitative research method with a descriptive analysis approach, which describes multiculturalism in Indonesia as seen from the diversity of cultural values in Indonesia as a form of creative community work. The data source used in this study is literature related to multiculturalism in Indonesia. Data analysis was carried out through data reduction, data presentation and conclusions or verification.The research results point to multiculturalism as an approach and as a National Policy. As stated above, multiculturalism is an ideological way out of the problem of the decline in the forces of integration and awareness of nationalism of a nation as a result of changes at the global level. Indonesia.Keyword: multiculturalism, Indonesia

MANFAAT PELAKSANAAN UJI KOMPETENSI PRAMUSAJI UNTUK MENJAMIN KUALITAS PELAYANAN RESTORAN DI KOTA TOMOHON

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Miriam Mahdalena Tukunang
Keyword(s):  
Qualitative Research ◽  
Rapid Growth ◽  
Work Experience ◽  
Research Method ◽  
Descriptive Analysis ◽  
Competency Assessment ◽  
Professional Certification ◽  
Analysis Model ◽  
Qualitative Research Method

Abstract: The industry or restaurant business in Tomohon City has a very rapid growth. The purpose of this study was to analyze the benefits of competency assessment for waiters to ensure the quality of their services while working. The method used is a qualitative research method with a descriptive analysis model. The research was conducted at 10 restaurants in Tomohon City. The results showed that as a reflection or image of the restaurant, it was judged by the visiting guests, which was determined by the competence of the waiter who worked, including the expertise of the waiter in serving customers directly. This is very crucial in giving a good impression or image and giving satisfaction to customers because they feel comfortable. This of course cannot be separated from a competency or knowledge of the profession in providing a table during the service. The results also show the need for competent waiters to have qualifications that are truly recognized in their fields which can be developed through trainings whose credibility is tested and recognized by the Professional Certification Board. Professional certification aims to provide recognition of competencies that have been obtained through learning, training, as well as work experience.

scholarly journals The impact of coaching on the emotional and social intelligence competencies of leaders

2017 ◽  
Vol 20 (1) ◽  
Author(s):  
Marlene Dippenaar ◽  
Pieter Schaap
Keyword(s):  
Qualitative Research ◽  
Emotional Intelligence ◽  
Financial Services ◽  
Research Method ◽  
Social Intelligence ◽  
Statistical Significance ◽  
Control Group ◽  
Structured Interviews ◽  
Coaching Intervention ◽  
The Impact

Background: The development of the emotional intelligence of leaders has become an exceptionally popular enterprise. However, the empirical research conducted by practitioners to date does not provide convincing evidence of the effectiveness of emotional intelligence development interventions. Robust and informative research on the effectiveness of coaching to develop the emotional intelligence of leaders is lacking.Aim: The purpose of this study was to determine, describe and evaluate the impact of a theoretically substantiated coaching intervention on the emotional and social intelligence competencies of leaders in a financial services company.Setting: The setting of the study is a financial services company in South Africa.Methods: A mixed method approach using a quantitative and qualitative research design was considered appropriate. The quantitative research method consisted of a quasi-experimental design using a non-equivalent pre- and post test control group to measure the impact of the coaching intervention on a sample of 30 leaders. The Bar-On EQ-i scale was selected as a reliable and valid measure of emotional and social intelligence competencies. Wilcoxon’s statistic was calculated to determine the statistical significance of score differences between the experimental (N = 30) and control (N = 30) groups. The qualitative research method was comprised of semi-structured interviews with six of the leaders and their supervisors.Results: The statistical results indicated that coaching significantly impacted the emotional and social intelligence competencies of leaders in terms of their overall emotional quotient (EQ), intrapersonal competency, interpersonal skills, stress management, self-regard and empathy. The semi-structured interviews provided rich descriptive themes and evaluations that corroborated the quantitative findings.Conclusion: This research provided convincing empirical evidence of the positive impact of a long-term, spaced and goal-focused coaching intervention on the emotional and social intelligence competencies of leaders in a financial services institution. The finding suggests that a theoretically well substantiated coaching intervention and a robust empirical study can be effective in demonstrating the impact of coaching on the emotional and social intelligence competencies of leaders. However, the implications of the limitations pointed out in this study could have influenced the findings, and future research aimed at improving relevant research models should take these into account.

scholarly journals Kemampuan Guru Dalam Mengenalkan Etnomatematika Pada Anak Usia Dini ( Studi Kasus Di Tk Kartika Xix-3 Cimahi)

2020 ◽  
Vol 4 (01) ◽  
Keyword(s):  
Qualitative Research ◽  
Early Childhood ◽  
Teacher Learning ◽  
Research Method ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Daily Basis ◽  
Early Childhood Research ◽  
Knowledge And Practice

This study aims to look at the ability of teachers to introduce ethnomatematics in early childhood in TK Kartika XIX-3 Cimahi City. This research is included in qualitative research. Early childhood research in TK Kartika XIX-3 Kota The research method used in this study is a qualitative method, by providing descriptive analysis of the focus of research that has been formulated, based on the facts of teacher learning actions in TK Kartika XIX-3 Cimahi. This research emphasizes the meaning of the act of teacher learning in introducing ethno-mathematics to early childhood. The purpose of this study was to determine how the teacher's ability to introduce ethnomatematics at TK Kartika XIX-3 in Cimahi City. While the benefits of research are to help develop the theory, knowledge and practice of the ability of teachers to build ethnomatematics literacy. This study produced several findings related to the application of the teacher's ability to introduce ethnomatics in early childhood. Based on the results of the study it was found that in general ethnomatics before learning are no different from learning that is normally given on a daily basis. Furthermore, after the action is carried out, an overview of ethnomatic literacy is obtained showing that there are findings related to ethnomatatics given to learning at TK Kartika XIX-3 in Cimahi City, including teachers having been able to present learning with ethnomatic literacy content, thus giving an impact on ethnomatic ability child. The results showed that the teacher was able to introduce and improve the ethnomatic literacy of children in the classes he was in.

scholarly journals INOVASI PENINGKATAN KAPASITAS BENDAHARA DESA DALAM PENGELOLAAN KEUANGAN DESA

2020 ◽  
Vol 4 (2A) ◽  
pp. 63-76
Author(s):  
Muhammad Saleh
Keyword(s):  
Qualitative Research ◽  
Financial Management ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Fund Management ◽  
Target Time ◽  
Planning Implementation ◽  
Village Government ◽  
The Village

This study aims to determine the compliance of existing administrationcarried out by the Village Government with the Minister of Home Affairs Regulation Number 1132014 concerning Village Financial Management and Legislationapplicable. The research method used is qualitative researchdescriptive analysis. Secondary data were obtained from the library study, while primary dataobtained through the results of research conducted at research locations in the districtSumbawa with 157 villages in Sumbawa Regency,which examined the 8 villages that were the samples of the study, as for the locationThe research was conducted in Labuhan Village, Sumbawa, Uma Beringin, Tepal, BatuRotok, Kaung Island, Bungin Island, Lekong and Mapin Rea and the Empowerment ServiceCommunities and Villages (Dinas PMD) Sumbawa Regency. This research aims tosynthesis of village financial management in the management of Village Funds. This type of researchis a qualitative research with a descriptive analysis approach. This researchcarried out using documentation techniques and interviews with parties involved in the management of the Village Fund. Descriptions are obtained throughanalysis of Permendagri No. 113 of 2014 by comparing the realization in the field.Village Fund Management from the planning, implementation, administration, reporting stagesand accountability in general can be said to be in accordance withPermendagri No. 113 of 2014 although there are several things in the planning,implementation and administration that are still not in accordance with the target time.

scholarly journals Analysis of the Profit and Loss Statement to Determine the Profit Contribution of the Room Department at Mustika Tuban Hotel

Academia Open ◽  
2020 ◽  
Vol 2 ◽  
Author(s):  
Yuanis Yuanis ◽  
Wasito Wasito ◽  
Fitriya Rahayu Ningsih
Keyword(s):  
Qualitative Research ◽  
Literature Review ◽  
Research Method ◽  
Operating Costs ◽  
Qualitative Research Method ◽  
Marketing Program ◽  
Income Statement ◽  
Occupancy Rates ◽  
At Home ◽  
Descriptive Qualitative

Hotel services are one of the supporting facilities for promoting Indonesian tourism. Hotel activities are renting rooms, selling food, drinks and providing commercial visitor services. These supporting facilities are intended to increase the attractiveness of guests, so that guests are expected to feel at home and have a long stay at the hotel. The purpose of this study is to determine the income, operating costs of the room to the profit of the departmental room at Hotel Mustika Tuban. This research uses descriptive qualitative research method to get a picture of the situation in the field through observation, interviews, documentation, and literature review. Based on the results of the calculation of the allocation of operating expenses (operating expenses) in the room department, a departmental income statement can be prepared for each type of room, so that the proportion of operating expenses and departmental income of each room type can also be calculated in each period. Based on the above, the researcher concluded that the revenue of the room department is strongly influenced by the rate of occupation, considering that the proportion of operating expenses is very low. Apart from these costs, there are still many undistributes expenses that leave the owner's profit. Most of these costs are fixed. Therefore, the importance of a more intensive and creative marketing program to attract guests, given the large number of accommodation capacities and an increase in the volume of occupancy rates.

scholarly journals Analysis of Consigment Sales Rating to 2014 Profit In CV. Lam alif Purwakarta

BUANA ILMU ◽  
2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Gusganda Suria Manda ◽  
Dian Hakip Nurdiansyah
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Retail Trade ◽  
Physical Methods ◽  
Literature Research ◽  
Financial Position ◽  
Retail Trading ◽  
A Company

Abstract The study was conducted with the background, that assessment consignment sales has a direct influence on the financial position of a company and is also considered important because it will indirectly affect the financial statements include a profit and loss. The purpose of this research is to analyze how the results of the calculation of the gain on sale of consignment sales in retail trade company, how a journal to record transactions consignment sales held separately by physical methods, and how the company's ability to generate profits by selling on consignment at CV.LAM ALIF year 2014. Data collection through literature research method, observation, interviews and secondary data from reports of sales and income. The data analysis was descriptive analysis by compiling and classifying the data obtained, then interpreted after the first consignment sales assessment calculation.Results of the study showed that the assessment of the existing consignment sales in retail trade companies (CV. LAM ALIF) for 2014 is quite good, based on the analysis obtained by the profit generated positive accumulated. Judging from the commissions generated that will affect revenue earnings. The conclusion, that the retail trading companies already applying Alif CV.Lam consignment sales. The larger the greater the sales commissions earned by CV. Alif Lam and vice versa if the low sales commissions earned also low. To that end, the need for an increase in consignment sales especially in the bidding. Keyword : Consigment, sales profit, financial

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
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Fair Value ◽  
Acquisition Price ◽  
Descriptive Qualitative

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.

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