scholarly journals ANALISIS PENERAPAN AKUNTANSI PERPAJAKAN TERHADAP DEPRESIASI ASET SEWA GUNA USAHA DENGAN HAK OPSI DITINJAU DARI SUDUT PANDANG PENYEWA PADA PT. SINAR CIPTA PERSADA SEJATI

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Azarya Anugrah Toweula ◽  
Jantje J. Tinangon ◽  
Meily Kalalo
Keyword(s):  
Comparative Method ◽  
Research Use ◽  
Capital Goods ◽  
Know How ◽  
Accounting Rules ◽  
The Difference ◽  
Asset Depreciation ◽  
Commercial Accounting ◽  
The Cost ◽  
Tax Accounting

A lease is a financing activity in the form of the provision of capital goods either under a lease with a finance lease or an operating lease for use by the lessee for a specified period of time on a periodic basis. Lease do it by PT. Sinar Cipta Persada Sejati is lease with Capital Lease method. At the end of lease period, the company has authorities to buy lease asset. The purpose of this research is to know how the implementation of tax accounting to capital lease asset depreciation at PT. Sinar Cipta Persada Sejati as Lessee. This research use descriptive comparative method. The results of this research has proven that transaction of capital lease do it by PT. Sinar Cipta Persada Sejati has not applicable with tax rules, in depreciation problem the company only applied the commercial accounting rules, that is depreciation starts when the company get the capital lease asset and the basic of depreciation is the cost of the asset. The difference of commercial accounting anda tax accounting will be a fiscal correction of income taxes.Keywords: Tax Accounting, Lease, Capital Lease

scholarly journals Penerapan Metode CPM Dan PERT Pada Gedung Parkir 3 Lantai Grand Panglima Polim Kediri

2020 ◽  
Vol 3 (2) ◽  
pp. 162
Author(s):  
Tsalist Iluk ◽  
Ahmad Ridwan ◽  
Sigit Winarto
Keyword(s):  
Program Evaluation ◽  
Calculation Result ◽  
Critical Path ◽  
Working Hours ◽  
Critical Path Method ◽  
Know How ◽  
The Difference ◽  
The Cost ◽  
The Relationship

The project is an activity carried out to products or services that have specific scheduling. Scheduling is determined by the relationship between activities made very detailed and accurate. Therefore, the purpose of the final task is to know how to implement the Critical Path Method (CPM) and Program Evaluation and Review Technique (PERT) in scheduling the project, which originally used the Bar Chart method with a duration of 140 days and resulted in a cost of Rp. 5.500.000.000. From the calculation result of this final task in using the CPM, the method generates a period of 105 days and provides cost after crashing in the labor increase of Rp. 5.568.464.052 and the increase in working hours (overtime) Rp. 5.603.725.490. While using the PERT method generates a period of 109 days and generates the cost after being crashing in the labor increase of Rp. 5.574.721.755 and the increase of working hours (overtime) of Rp.5.612.082.633 with a projected probability of reaching the target of 84 %. Has a comparison with the difference in cost of Rp. 6,257,703 in increased workforce and Rp. 8,357,143 other than working hours.Proyek merupakan suatu kegiatan yang dilakukan untuk menghasilkan produk / jasa yang mempunyai penjadwalan tertentu. Penjadwalan ditentukan oleh hubungan antar kegiatan yang dibuat sangat rinci dan akurat. Oleh karna itu tujuan dari artikel ilmiah ini adalah untuk mengetahui bagaimanakah penerapan metode Critical Path Method (CPM) dan Program Evaluation and Review Technique (PERT) pada penjadwalan proyek tersebut yang awalnya  menggunakan metode Bar Chart dengan durasi waktu 140 hari dan menghasilkan biaya sebesar Rp.5.500.000.000. Dari hasil perhitungan artikel ilmiah ini dalam menggunakan metode CPM menghasilkan jangka waktu 105 hari dan mengasilkan biaya setelah di crashing dalam penambahan tenaga kerja sebesar Rp. 5.568.464.052 dan penambahan jam kerja (lembur) Rp.5.603.725.490 Sedangkan menggunakan metode PERT menghasilkan jangka waktu 109 hari dan menghasilkan biaya setelah dicrashing  dalam penambahan tenaga  kerja  sebesar  Rp. 5.574.721.755  dan penambahan   jam kerja (lembur) Rp. 5.612.082.633. dengan probabilitas proyek  mencapai target 84%. Mempunyai perbandingan selisih biaya sebesar Rp. 6.257.703 dalam penambahan tenaga kerja dan Rp. 8.357.143 dalam penambahan jam kerja.

scholarly journals Penentuan harga pokok produksi dengan menggunakan metode full costing pada Pembuatan Rumah Kayu (Studi kasus pada CV. Rajawali Tunggal Perkasa- Woloan 1 Utara)

2020 ◽  
Vol 2 (1) ◽  
pp. 37
Author(s):  
Jeinita Olviana Manein ◽  
David Paul Elia Saerang ◽  
Treesje Runtu
Keyword(s):  
Qualitative Data ◽  
Primary Data ◽  
Assessment Report ◽  
Know How ◽  
Source Data ◽  
Production Value ◽  
Cost Of Production ◽  
The Difference ◽  
The Right ◽  
The Cost

The main cost of production was a direct and indirect amount of expenses and burdens, to produce goods or services under the right conditions and conditions for which they could be used or sold. This research was done on the CV Rajawali Tunggal Perkasa of a lumber company. The purpose of this study is to know how much profit is gained a measure of both income and sacrifice made. The kind of data used is qualitative data and the source data is the primary data. Results from studies indicate that the calculation of the principal production value to a CV Rajawali Tunggal Perkasa with a tally on the cost of production using the method full error indicates the difference of results. Based on the research, the main cost of production is based on the full yield method better at analyzing the cost of production, it is due to the calculation of principal prices of production by the full income method, not including the cost of administration and the cost of the car's rent into overhead, since those costs are a component of the company's profit assessment report.

DISTINGUISHING THE INDISTINGUISHABLE OF THE WORDS INJURED, WOUNDED, AND HURT: A CORPUS INVESTIGATION

2017 ◽  
Vol 24 (1) ◽  
pp. 19
Author(s):  
Kusumawardani Dewa Ayu Novi
Keyword(s):  
English Word ◽  
Know How ◽  
Efl Students ◽  
The Difference

Most people, especially EFL students, claimed that English has rich vocabularies. Each vocabulary has many synonyms that could be found in thesaurus. But the problem is, those synonymous words can hardly be differentiated when applied in daily communication. It is because each of the English word has its own context and rule when it is used in a sentence or an utterance. However, in reality, this rule is often ignored by people. It is because they rely more on their intuition. Yet, it needs more than intuition to know the difference and how to use the words properly. The words ‘injured’, ‘wounded’, and ‘hurt’ were chosen as the object of this study, since those words are synonymous and distinguishable. A quick survey had been done by the researcher to know how EFL students and people in general used these three words. It turned out that they used those three words by ignoring the rule and depending on their intuition instead. The aim of this research is to help people to know the difference among those three words. By retrieving data from COCA and finding the collocation of those words, it is hoped that the reader will realize that these synonymous words are not as synonymous as they thought.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

PENGEMBANGAN USAHA RUMAHAN PEMBUAT ROTI MANIS ANGGOTA KOMUNITAS MEMASAK CHEF DEPOK

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Endang Wulandari ◽  
Rahmawati Rahmawati
Keyword(s):  
Business Management ◽  
Business Development ◽  
Know How ◽  
The Cost ◽  
Good Food

                                                             AbstrakKomunitas memasak Chef Depok adalah kelompok  wanita yang ingin meningkatkan kemampuan dan wawasan dalam bidang kuliner, dan ingin mendapatkan penghasilan tambahan dengan membuat berbagai masakan terutama roti manis. Kelompok ini masih memiliki masalah. Mitra belum bisa menentukan harga pokok produk dengan benar, belum mempunyai pembukuan, dan kondisi produk yang tidak konsisten. Pengembangan usaha rumahan pembuat roti manis anggota komunitas memasak Chef Depok telah dilakukan. Tujuan kegiatan ini adalah: 1) Perbaikan dan pendampingan manajemen usaha; dan 2) Standarisasi proses pembuatan roti manis sehingga produk yang dihasilkan konsisten dan sesuai dengan yang diinginkan. Tim abdimas bertindak sebagai fasilitator dan telah melakukan pendampingan untuk menentukan harga pokok produk dan pembukuan sederhana.   Selain itu mitra telah mengetahui cara produksi pangan yang baik, standarisasi resep, dan penerapan higiene dan sanitasi yang baik sehingga dihasilkan produk roti manis yang konsisten. Pengetahuan dan kemampuan mitra terhadap materi yang diberikan meningkat rata-rata sebesar 57.75%.  Kata kunci—Komunitas Chef Depok, roti manis, harga pokok produk, pembukuan sederhana, cara produksi yang baik, higienis  Abstract        The Depok Chef cooking community is a group of women who want to improve ability and insight in the culinary field, and want to earn income additions by making various dishes, especially sweet bread. This group is still have a problem. Partners have not been able to determine the cost of goods properly, not yet have accounting, and inconsistent product conditions. Business development home made sweet bread maker member of the Chef Depok cooking community. Aim these activities are: 1) Improvement and mentoring of business management; and 2) Standardization the process of making sweet bread so that the resulting product is consistent and in accordance with which are desired. The abdimas team acts as a facilitator and has provided assistance to determine the cost of goods and simple bookkeeping. In addition partners have know how to produce good food, standardize recipes, and apply hygiene and good sanitation to produce consistent sweet bread products. Knowledge and the partner's ability to deliver the material increased by an average of 57.75%. Keywords— Chef Depok Cooking’s Community ; Sweet Bread ; Cost of Good Properly ; Simple Bookkeeping ; Produce Good food  ; Hygienis  

Costs and the cost-effectiveness threshold

2017 ◽  
Author(s):  
Jan Abel Olsen
Keyword(s):  
Societal Perspective ◽  
Threshold Value ◽  
Quality Adjusted Life Year ◽  
Healthcare Sector ◽  
The Difference ◽  
The Cost ◽  
Qaly Threshold ◽  
Cost Effectiveness Threshold ◽  
Effectiveness Threshold ◽  
Quality Adjusted Life

Chapter 19 starts by distinguishing between the two contrasting perspectives that an economic evaluation would take: the healthcare sector perspective versus the societal perspective. The former is considered a ‘narrow analysis’ which includes only the costs accruing within the healthcare sector, while the latter represents a ‘broad analysis’ that accounts for all resource implications in all sectors of the economy. After an investigation into various types of costs, a ‘limited societal perspective’ is suggested to be more appropriate than either of the two ‘extreme perspectives’. The chapter continues with a discussion of the cost per quality-adjusted life year (QALY) threshold and explains the difference between a demand side- versus a supply-side approach to determining a threshold value for a QALY.

The Direct and Indirect Costs of Treating the Victims of the 2016 Nice Terror Attacks in a Single Pediatric Hospital

2021 ◽  
pp. 1-4
Author(s):  
Federico Solla ◽  
Eytan Ellenberg ◽  
Virginie Rampal ◽  
Julien Margaine ◽  
Charles Musoff ◽  
...  
Keyword(s):  
Indirect Costs ◽  
Medical Costs ◽  
Pediatric Hospital ◽  
Terror Attack ◽  
Direct And Indirect Costs ◽  
Terror Attacks ◽  
Direct Medical Costs ◽  
Annual Budget ◽  
The Difference ◽  
The Cost

Abstract Objective: To analyze the cost of the terror attack in Nice in a single pediatric institution. Methods: We carried out descriptive analyses of the data coming from the Lenval University Children’s Hospital of Nice database after the July 14, 2016 terror attack. The medical cost for each patient was estimated from the invoice that the hospital sent to public insurance. The indirect costs were calculated from the hospital’s accounting, as the items that were previously absent or the difference between costs in 2016 versus the previous year. Results: The costs total 1.56 million USD, corresponding to 2% of Lenval Hospital’s 2016 annual budget. Direct medical costs represented 9% of the total cost. The indirect costs were related to human resources (overtime, sick leave), revenue shortfall, and security and psychiatric reinforcement. Conclusion: Indirect costs had a greater impact than did direct medical costs. Examining the level and variety of direct and indirect costs will lead to a better understanding of the consequences of terror acts and to improved preparation for future attacks.

scholarly journals Comparison of the costs of HPV testing through community health campaigns versus home-based testing in rural Western Kenya: a microcosting study

BMJ Open ◽  
2020 ◽  
Vol 10 (10) ◽  
pp. e033979
Author(s):  
Easter Elizabeth Olwanda ◽  
James G Kahn ◽  
Yujung Choi ◽  
Jessica Yasmine Islam ◽  
Megan Huchko
Keyword(s):  
Community Health ◽  
Outcome Measures ◽  
Health Campaigns ◽  
Capital Goods ◽  
Western Kenya ◽  
Home Based ◽  
Registration Number ◽  
The Mean ◽  
The Cost ◽  
Mean Cost

ObjectivesTo estimate the cost of human papillomavirus (HPV)-based screening through community health campaigns (CHCs) and home-based testing.SettingCHCs and home-based testing in six communities in rural Western Kenya.ParticipantsCHCs and home-based screening reached 2297 and 1002 women aged 25–65 years, respectively.Outcome measuresOutcome measures were overall cost per woman screened achieved through the CHCs and home-based testing and the cost per woman for each activity comprising the screening intervention.ResultsThe mean cost per woman screened through CHCs and home-based testing were similar, at $37.7 (range $26.4–$52.0) and $37.1 (range $27.6–$54.0), respectively. For CHCs, personnel represented 49% of overall cost, supplies 25%, services 5% and capital goods 23%. For home-based testing, these were: personnel 73%, supplies 25%, services 1% and capital goods 2%. A greater number of participants was associated with a lower cost per participant.ConclusionsThe mean cost per woman screened is comparable for CHC and home-based testing, with differences in type of input. The CHCs generally reached more eligible women in the six communities, whereas home-based strategies more efficiently reached populations with low screening rates.Trial registration numberNCT02124252.

scholarly journals Entanglement and the Modern Australian Rhythm Method: Lantana’s Lessons in Policing Sexuality and Gender

2004 ◽  
Vol 1 (1) ◽  
Author(s):  
Kirsty Duncanson ◽  
Catriona Elder ◽  
Murray Pratt
Keyword(s):  
Dance Teacher ◽  
Know How ◽  
Good People ◽  
Cultural Medium ◽  
Sexuality And Gender ◽  
Australian Community ◽  
The Difference ◽  
And Gender ◽  
Protection And Control ◽  
And Control

Film in Australia, as with many other nations, is often seen as an important cultural medium where national stories about belonging and identity can be (re)produced in pleasurable and, at times, complicated ways. One such film is Ray Lawrence’s Lantana. Although striking a chord in Australia as a good film about ‘ basically good people’, people that rang ‘brilliantly’ true (Lantana DVD 2002), this paper argues that, at the same time as it produces a fantasy of a ‘good’ Australia, the film also conducts a regulation of what constitutes Australianness. In many ways the imaginary of Australia offered in this film, to its contemporary, urban, professional and intellectual elite audience, still draws on and (re)produces a vision of an Australian community that uses the same narrative frameworks of protection and control as the cruder discourses of ‘white Australia’ offered to an earlier generation of cinema-goers. This film’s central motif of the lantana bush, the out of control weed, that is known as both foreign and local is here emblematic of tensions about belonging, place and otherness. Yet while, within the film’s knowingly reflexive purview any remaining potential for racism is understood and itself under control – we know how to be good mutliculturalists –it is the trope of sexuality in Lantana that provides the real sense of edginess and anxiety about belonging. It is in this arena that the film sets up an idea of danger and –less self-consciously, and in the end more aggressively – marks out who is and who is not part of the community. In this context the motif of lantana signals an ambivalence about difference and the exotic. Lantana is both desirable because of the difference in its attractive Latin looks and repulsive or feared because of other qualities inherent within its difference: a refusal to behave and a propensity to get out-of control, spread and potentially take over. The film here explores desire for a taste of the other (a gay man, a newly separated woman, a Latin dance teacher). However, these fantasies are in the end emphatically shut down as the film ends by producing a vision of subtly normalised hetero, mono, familial (though not necessarily happy) forms of desiring, loving and reproducing in contemporary Australia.

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