scholarly journals EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT BERDASARKAN PSAK NO. 14 PADA PT. CEMPAKA INDAH MURNI MANADO

2020 ◽  
Vol 15 (3) ◽  
pp. 299
Author(s):  
Gleidys Audina Hengkeng ◽  
Sifrid S. Pangemanan ◽  
Jessy D.L Waronggan
Keyword(s):  
Analytical Method ◽  
Head Office ◽  
Valuation Method ◽  
Recording Method ◽  
Shipping Costs ◽  
Qualitative Descriptive ◽  
First In First Out ◽  
Descriptive Method

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it has. This study aims to determine the analysis of the application of drug inventory accounting based on PSAK No.14 at PT. Cempaka Indah Murni Manado engaged in the distribution of medicines. The analytical method used in this research is a qualitative descriptive method then the conclusion of the recording method applied in recording merchandise inventory is a computerized perpetual method, while the inventory valuation method uses the FIFO (First In First Out) method. The company does not recognize the purchase costs and conversion costs, the company only recognizes other costs such as shipping costs / shipping costs, incoming transfers, and sales costs because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results showed that the application of accounting for drug supplies was carried out. PT. Cempaka Indah Murni Manado is not in accordance with PSAK No. 14.

scholarly journals EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA PT. CEMPAKA INDAH MURNI MANADO

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Maissy P. Sandiri ◽  
Ventje Ilat ◽  
Sherly Pinatik
Keyword(s):  
Analytical Method ◽  
Selling Price ◽  
Head Office ◽  
Qualitative Descriptive ◽  
Accounting Report ◽  
The Cost ◽  
First In First Out ◽  
Descriptive Method

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it supplies. This study aims to determine evaluation the application of drug inventory accounting for the determination of cost of goods sold at PT. Cempaka Indah Murni Manado which is engaged in the distribution of medicines. The application of drug inventory accounting conducted by PT. Cempaka Indah Murni Manado is suitable but the company does not recognize incoming transfers because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results of the research on the stock accounting report for inventory from January to December most of the items there are differences in selling price and incoming transfers every month. The analytical method used in this study is a qualitative descriptive method and conclusions are drawn from the recording its merchandise inventory is a computerized perpetual method, while for the method of determining the cost of inventory using the FIFO (First In First Out) method.

scholarly journals STRATEGI HUBUNGAN MASYARAKAT SEKSI INFORMASI DAN SARANA KOMUNIKASI KEIMIGRASIAN (FOSARKIM) DALAM MENANGANI PENGADUAN PELAYANAN PASPOR DI KANTOR IMIGRASI KELAS II CIREBON

Jurnal Signal ◽  
2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Fitria . ◽  
Mukarto Siswoyo ◽  
Welly Wihayati
Keyword(s):  
Social Media ◽  
Public Relations ◽  
Participant Observation ◽  
Class Ii ◽  
Literature Study ◽  
Head Office ◽  
Phone Number ◽  
Complaint Handling ◽  
Qualitative Descriptive ◽  
Descriptive Method

AbstrakPenelitian berjudul “Strategi Hubungan Masyarakat Seksi Informasi dan SaranaKomunikasi Keimigrasian (Fosarkim) dalam Menangani Pengaduan PelayananPaspor di Kantor Imigrasi Kelas II Cirebon” ini bertujuan untuk mengetahuistrategi hubungan masyarakat Seksi Fosarkim dalam menangani pengaduanpelayanan paspor, apa saja bentuk pengaduan pelayanan paspor yang disediakanoleh Kantor Imigrasi Kelas II Cirebon, dan bagaimana upaya yang dilakukan olehSeksi Fosarkim dalam menangani pengaduan pelayanan paspor. Penelitiandeskriptif kualitatif ini menggunakan teknik pengumpulan data observasi nonpartisipan, wawancara mendalam, dokumentasi, dan studi kepustakaan. Penelitiandilakukan di Kantor Imigrasi Kelas II Cirebon Jalan Sultan Ageng TirtayasaNo.51, Desa Kedung Dawa, Kecamatan Kedawung, Kabupaten Cirebon, denganinforman yaitu Kepala Seksi Fosarkim dan Kasubsi Komunikasi, serta masyarakatpemohon paspor. Dengan hasil penelitian: 1) Strategi humas yang diterapkanadalah dengan memfokuskan kepada pelayanan yang maksimal dan menerapkanprogram-program sesuai tujuan sebelumnya, serta melakukan 3 langkah humasdalam menangani pengaduan pelayanan paspor; 2) Bentuk pengaduan yangdisediakan adalah melalui SMS Gateaway, Nomor Handphone Kepala Kantor,Kotak Saran, Email dan Websiteresmi Kantor, sertaSocial Media sepertiInstagram dan Twitter; 3) Upaya yang dilakukan yaitu dengan meningkatkan lagisosialisasi-sosialisasi ke berbagai daerah dan berbagai kalangan.Kata kunci : strategi hubungan masyarakat, pengaduan, pelayanan, KantorImigrasi.109AbstractThe research entitled strategy of public relations of communication andimmigration information (Fosarkim) in complaint handling passport service at theOffice of the Immigration Class II Cirebon aims to find out how the strategy ofpublic relations Fosarkim Section in complaints handling passport services, whatthe forms of complaints passport service are provided by the Office of theImmigration Class II Cirebon, and how the efforts are made by the FosarkimSection in complaint handling of passport service at the Office of the ImmigrationClass II Cirebon. This qualitative descriptive method research using datacollecting technique by non participant observation, indepth interview,documentation, and Literature Study. The research has been conducted at theOffice of the Immigration Class II Cirebon, Jl. Sultan Ageng Tirtayasa, DesaKedung Dawa, Kecamatan Kedawung, Kabupaten Cirebon with informans areHead Of Fosarkim Section, Kasubsi Communication, and customers applicationpassport. The results of these research are: 1) The strategy of public relationsapplied is to focus to the maximal service and implement the programs accordingto the previous goals, and doing 3 steps problems solving by public relations incomplaint handling passport; 2) The forms of complaints provided are SMSGateaway, Head Office Phone Number, Suggestion Boxes, Email and OfficialWebsite of Office, and Social Media such as Instagram and Twitter, 3) The effortsdone by Fosarkim Section has to increase more the socializations to variousregions and various circles.Keywords: Strategy, Public Relations, Complaints, Service, Passport

scholarly journals ANALISIS PENENTUAN TARIF RAWAT INAP BERDASARKAN VARIABLE COSTING PADA RUMAH SAKIT GMIM SILOAM SONDER

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Cristian M Pandey ◽  
Inggriani Elim ◽  
Sherly Pinatik
Keyword(s):  
Analytical Method ◽  
Class Ii ◽  
Variable Method ◽  
Class Iii ◽  
Cost Information ◽  
Hospitalization Rates ◽  
Qualitative Descriptive ◽  
The Cost ◽  
Descriptive Method

The success of a hospital is very much determined by the accuracy of the leadership's ability to manage costs. The variable costing method is an alternative method for calculating the cost of production, which separates cost information according to behavior in relation to changes in the volume of activities.The purpose of this study was to analyze the determination of hospitalization rates based on variable costing at GMIM Siloam Sonder Hospital.The analytical method used in this study is a qualitative descriptive method. Where this method discusses a problem in detail by collecting data and processing it and concluding the results of the analysis. The results of the study according to calculations based on variable costing are the cost of a room per day per person hospitalized VIP rooms of Rp. 385,665 first class rooms of Rp. 246,391 class II rooms of Rp. 192.152 and class III rooms of Rp. 126,243 while the rates set by the hospital differ from those examined by the author through the coting variable method. So it needs to be evaluated because it is less relevant to the current conditions.

scholarly journals ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN PENGGANTIAN AKTIVA TETAP PADA UD. SINGKIL SERVICE MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Juliana Y.P Salasa ◽  
Grace B. Nangoi ◽  
Sintje Rondonuwu
Keyword(s):  
Decision Making ◽  
Analytical Method ◽  
Accounting Information ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
Fixed Condition ◽  
Modern Era ◽  
Descriptive Method

In the modern era, there are many innovations created by the company to expand the company's activities, with one of them using fixed like a good machine. But in a fixed condition, companies can see costs such as fees for taking results from the machine. The purpose of this research is to find out how information can be used. The analytical method used in this study is a qualitative descriptive method, where the method of this research is carried out in detail by collecting data from the company and analyzing the results of the analysis. The results of this study are UD. Singkil Service Manado can apply the concept of Differential Accounting Information in decision making. Freezing can be useful for costs that can harm the company. Companies should be able to replace the old machine with a new engine because there is a large enough differenceKeywords: Differential Accounting Information, Replacement of fixed assets

scholarly journals تحليل كلام الإنشاء الطلبي ومعانيه في أشعار لبيد بن ربيعة العامري

2020 ◽  
Vol 9 (2) ◽  
pp. 276
Author(s):  
Dhaif Akbar
Keyword(s):  
Analytical Method ◽  
Arabic Poetry ◽  
Islamic Period ◽  
True Meaning ◽  
Qualitative Descriptive ◽  
Descriptive Method

An arabic poetry is arabian pride a time of ignorancce. They complete to make poetry as their pride. Labid bin Rabi’ah is a poet who lived in two periods, Jahil and Islamic period. He has many works including diwan Labid bin Rabi’ah, it was the most collection work at the time. The aim of this study is to analyze the form and meaning of kalam insya’ thalabi in Labid bin Rabi’ah’s poetry. This study is used qualitative descriptive method (to describe and explain about this study) and also analytical method (as a tool to examine it more deeply). The result of the study stated that kalam insya’ thalabi in Labid bin Rabi’ah’s poetry is amar (command word) 12 stanzas, nahi (prohibition) 6 stanzas, istifham (question) 24 stanzas, tamanni (hope) 7 stanzas, nida’ (citation) 4 stanzas. As seen of the form side, there are several form of kalam insya’ thalabi which includes amar (command), nahi (prohibition), istifham (question), tamanni (hope), nida’ (citation). As seen of meaning side, it has true meaning original and idhafi. they are ta’jiz (weaken), iltimas (the utterance to people who has the same age), tahdid (threat), irsyad (intruction) and taqrir (affirmation).

ANALISIS WACANA PADA BERITA NONTON FILM SAKINAH, MAHASISWA UIN YOGYAKARTA BERI PUJIAN (ANALISIS MIKROSTRUKTURAL)

2019 ◽  
Vol 7 (4) ◽  
pp. 57
Author(s):  
Resdianto Permata Raharjo ◽  
Maranita Anjarsari
Keyword(s):  
Data Analysis ◽  
Online News ◽  
Analysis Method ◽  
Literature Study ◽  
Lexical Cohesion ◽  
News Discourse ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Method Analysis ◽  
Descriptive Method

This study aims to describe 1) the form of cohesion contained in the news Watching Sakinah Movies, UIN Yogyakarta Give Praise Students and 2) describing the forms of coherence contained in the news Watching Sakinah Film, Students of UIN Yogyakarta Give Praise. The subjects used in this study were news of watching Sakinah film, UIN Yogyakarta students giving praise, and the objects used were sentences containing grammatical cohesion, a form of lexical cohesion. The approach used in this study is a qualitative descriptive approach. The data in this study are sentences in the news of Watching Sakinah Movies, This student is a method of literature study. While the method of data analysis in this study is descriptive method analysis method, the method used to analyze and describe cohesion markers and analyze markers of coherence. Test The results of the study show that in the news of watching Sakinah films, UIN Yogyakarta Beri Pujian students have varied markers of cohesion and coherence in the Tebuireng Online news discourse. Cohesion markers were found to reference (3), substitution (1), ellipsis (2), conjunction (3), collocation (1), and markers of coherence found cause-effect relationships (2), relationship coherence suggestions — goals (1), coherence temporal relations (1), and coherence of causal relationships (1).

ANALISIS IMPLEMENTASI PENCEGAHAN PENCUCIAN UANG MENGGUNAKAN CUSTOMER DAN ENHACED DUE DILLIGENCE DI BANK SYARIAH MANDIRI JAKARTA

Paradigma ◽  
2020 ◽  
Vol 17 (1) ◽  
pp. 72-86
Author(s):  
Siti Noviatun ◽  
Isfandayani
Keyword(s):  
Money Laundering ◽  
Data Retrieval ◽  
Data Display ◽  
Suspicious Transaction ◽  
Qualitative Descriptive ◽  
Proceeds Of Crime ◽  
The Government ◽  
Transaction Services ◽  
Data Reductions ◽  
Descriptive Method

Abstract             The main fuction of the Bank as an funding and lending activities by offering various types of financial transaction services an attractive choice for people who do money laundering to hide money proceeds of crime. Because of that the government and Indonesian Banks make regulations related prevent money laundering that contains Customer Due Dilligence and Enhanced Due Dilligence. Bank Mandiri Syariah has implementation Customer Due Dilligence and Enhanced Due Dilligence as an effort to prevent money laundering. This analyze aims for knowing implementation Customer Due Dilligence and Enhanced Due Dilligence that has been applied by Bank Syariah Mandiri. In this study using a qualitative descriptive method. Data retrieval is done by observation, interviews and documentation to three sources of informants Bank Syariah Mandiri KCP Bekasi Timur and one sources of informants that specifically handles money laundering prevention program that is SKAP( Satuan Kerja APU PPT) Bank Mandiri Syariah. Data analysis will be done by doing three steps, they are; data reductions, data display, and verification.The observation result shows that implementation Customer Due Dilligence done at the time prospective customer open the account and the Bank doubt information customer by doing identification and verification. implementation Enhanced Due Dilligence is done to customers Politically Exposed Person/ High Risk open the account, but in practiceat Bank Syariah Mandiri KCP Bekasi Timur done when there is suspicious transaction or there is a case. Reporting process suspicious transaction through the system SIAP (System Aplikasi APU PPT) to Satuan Kerja APU PPT (SKAP) Bank Syariah Mandiri then SKAP reports to PPATK (Pusat Pelaporan Analisis Transaksi Keuangan). From implementation Customer Due Dilligence and Enhanced Due Dilligence Bank Mandiri Syariah has been prevent money laundering enter the financial system at Mandiri Sharia Bank.

EFEKTIVITAS PENDIDIKAN DAN PELATIHAN DALAM MENINGKATAN KINERJAAUDITOR DI INSPEKTORAT KABUPATEN LAMONGAN PROVINSI JAWA TIMUR

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Ely Sukmana
Keyword(s):  
Training Programs ◽  
Positive Impact ◽  
Education And Training ◽  
Technical Training ◽  
Functional Training ◽  
Inductive Approach ◽  
Direct Observations ◽  
Qualitative Descriptive ◽  
And Training ◽  
Descriptive Method

Effectiveness of Education and Training in Increasing Auditor Performance at the Lamongan Regency Inspectorate of East Java Province. This study aims to find out and analyze education and training to be the driving factors for improving the performance of auditors at the Inspectorate of Lamongan Regency, East Java Province. The researcher used a qualitative descriptive method with an inductive approach. The conclusion of this study is the effectiveness of education and training carried out through technical training programs held by the Lamongan District Inspectorate and the implementation of functional training and technical training outside which aims to improve the performance of the Lamongan District Inspectorate auditors, including being effective. This can be understood from the results of the overall study through interviewing the author with sources and direct observations. The indicators of effectiveness of auditor participation to carry out technical training carried out by the Inspectorate and functional training and technical training held outside of stating that, every implementation. Education and training can have a positive impact on the auditor of the Lamongan District Inspectorate in improving performance to carry out their duties and functions as internal government supervisors.

STRATEGI PRODUK BORDIR DI KAPALO KOTO, KOTO TANGAH SIMALANGGANG, KOTA PAYAKUMBUH (Studi Kasus di Usaha Bordir Limpapeh”s Kebaya)

2019 ◽  
Vol 8 (1) ◽  
pp. 111
Author(s):  
Riris Susiani ◽  
Ernawati Ernawati
Keyword(s):  
Rapid Development ◽  
Secondary Data ◽  
Export Market ◽  
Product Strategy ◽  
Analysis Techniques ◽  
Product Service ◽  
Qualitative Descriptive ◽  
The Subject ◽  
The Times ◽  
Descriptive Method

AbstrakMasalah dalam penelitian ini yaitu pentingnya strategi produk dalam menjalankan sebuah usaha agar mampu bertahan dan bersaing  dengan perusahaan lain yang sejenis dalam kondisi persaingan yang ketat dan perkembangan zaman yang sangat cepat. Strategi produk sangat diperlukan dalam mememenuhi tuntutan konsumen seperti meningkatkan kualitas, menciptakan merek, pelayanan serta jaminan terhadap produk yang ditawarkan agar usaha mampu berkembang. Limpapeh”s Kebaya adalah usaha yang sedang berkembang dan telah mampu memasarkan produk bordirnya hingga menembus pasar ekspor. Penelitian ini bertujuan untuk mendeskripsikan strategi produk bordir di Limpapeh”s Kebaya, Kapalo Koto, Koto Tangah Simalanggang, Kota Payakumbuh. Metode penelitian menggunakan metode deskriftif kualitatif, jenis data berupa data primer dan  sekunder. Teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Teknik analisis data dilakukan dengan teknik analisa model interaktif yang berkaitan dengan pokok permasalahan yaitu dengan model reduksi data, penyajian data dan pengambilan kesimpulan. Hasil penelitian yaitu strategi produk yang dilakukan di Limpapeh”s Kebaya adalah dimulai dari menciptakan produk bordir yang berkualitas, desain motif bordir yang up to date dan kreatif, menyediakan ukuran yang special, memberi merek pada produk bordir, memberi kemasan yang menarik (paperbag) dan serbaguna, pelayanan yang cepat, tepat dan ramah serta pemberian jaminan terhadap produk border.Kata Kunci: strategi produk, pelayanan, bordir. AbstractThe problem in this study is the importance of product strategy in running a business in order to be able to survive and compete with other similar companies in conditions of intense competition and very rapid development of the times. Product strategy is very necessary in fulfilling consumer demands such as improving quality, creating brands, services and guarantees for products offered so that businesses are able to grow. Limpapeh's Kebaya is a growing business and has been able to market its embroidery products to penetrate the export market. This study aims to describe the strategy of embroidery products in Limpapeh's Kebaya, Kapalo Koto, Koto Tangah Simalanggang, Payakumbuh City. The research method uses qualitative descriptive method, the type of data in the form of primary and secondary data. The technique of collecting data through observation, interviews and documentation. Data analysis techniques are carried out with interactive model analysis techniques that are related to the subject matter, namely with a model of data reduction, data presentation and conclusion. The results of the research, namely the product strategy carried out at Limpapeh's Kebaya, are started from creating quality embroidery products, up-to-date and creative embroidery motifs, providing special sizes, giving brands to embroidery products, giving attractive packaging (paperbag) and versatile, fast, precise and friendly service and guarantee of embroidery products. Keywords: product, service, embroidery strategy.

KAJIAN WACANA IKLAN JASA BOGA DALAM MEDIA LUAR RUANG (DISCOURSE STUDY OF FOOD SERVICE ADVERTISEMENT IN OUTDOOR MEDIA)

Widyaparwa ◽  
2017 ◽  
Vol 45 (2) ◽  
pp. 137-150
Author(s):  
Wening Handri Purnami
Keyword(s):  
Language Use ◽  
Food Service ◽  
Telephone Number ◽  
Recording Method ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Outdoor Advertisement ◽  
Word Writing

Kajian ini membahas wacana iklan jasa boga dalam media luar ruang. Iklan merupakan sebuah sarana yang dipandang efektif dalam menyampaikan informasi. Iklan jasa boga menarik untuk dikaji karena memperlihatkan kekhasan dalam pemakaian bahasa. Kajian bertujuan mendeskripsikan slot-slot wacana jasa boga dan strategi pembentuk slot atau pengisi slot pada iklan jasa boga di media luar ruang. Kajian ini menggunakan pendekatan struktural dan bersifat deskriptif kualitatif. Penelitian ini menggunakan metode observasi. Peneliti mengamati secara langsung iklan-iklan media luar ruang di DIY. Observasi menerapkan teknik simak dan rekam visual. Metode dan teknik analisis yang digunakan untuk menjawab permasalahan ialah metode agih dengan teknik sisip dan balik. Hasil penelitian ini menunjukkan bahwa wacana iklan boga menghasilkan empat jenis slot. Slot nama dapat berbentuk (1) akronim, (2) singkatan, (2) nama diri, dan (4) nama lokasi. Slot spesifikasi dapat bersifat menyangatkan atau mengedepankan kekhasan daerah. Slot atribusi menyiratkan bentuk slogan. Slot alamat berisi keterangan alamat rumah dan nomor telepon. Aspek permainan bahasa berkenaan dengan penyimpangan ejaan, yaitu pemakaian huruf kapital dan penulisan kata.This study discusses about food service advertisement discourse on outdoor media. Advertisement is one of effective facility in delivering information. The advertisement is interesting to study for its particularity in language use. The study aims to describe discourse plots on food service and strategy to form plot or plot insert on advertisement of food service on outdoor media. This study uses structural and qualitative descriptive approach. This study uses observation mode by observing directly to outdoor advertisement media in DIY. The observation uses listening and visual recording. Method and analysis technique to answer the problem is distributional using inserting and reversing technique. The result shows that food service discourse produces four types of slots as (1) acronym, (2) abbreviation, (3) self name, and (4) location name. Specification slot emphasizes locality particularity. Atritributive slot shows slogan form. Address slot contains description of house address and telephone number. Language playing aspect is dealing with spelling split, that is alphabetical use and word writing.

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