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. 

PEMEROLEHAN KALIMAT ANAK USIA 4 TAHUN STUDI KASUS : ANNISA LAILATUL ROCHMAH

Buana Bastra ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 33-38
Author(s):  
Riana Adi May Santi ◽  
Luluk Isani Kulup
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
The Times ◽  
Descriptive Method ◽  
Descriptive Qualitative

The problem discussed in this study is the variety of sentences, especially in children aged 4 years, This study aims to describe how the various sentences of children at the age of 4 years. Language is a means to communicate between one another. In children language has been formed since the child is still in the womb. Sentences are part of the language, many opinions about the variety of sentences in children, the opinions of the experts developed to follow the times. In this study the range of sentences used is the variety of sentences according to Gorys Keraf. This study aims to describe the variety of sentences in children aged 4 years, research method used is descriptive qualitative research. The data in this research is data which is tangible words, phrases, and sentences that emerged from the speech of 4 year old child, especially from Annisa Lailatul Rochmah as research object. Data were analyzed using descriptive method. After the data were collected and analyzed, there were eighty-six data from three sentences, ie, minimal versus long sentences, minor versus major, and core versus transformational sentences.

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 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 PENGARUH REWARD DAN PUNISHMENT SEBAGAI SKEMA HASIL EVALUASI KINERJA KARYAWAN PADA PERUSAHAAN SWASTA

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
𝐑𝐚𝐡𝐦𝐚𝐭 𝐀𝐫𝐟𝐚𝐧 ◽  
Geta Ambartiasari
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Employee Performance ◽  
Evaluation Result ◽  
Subject And Object ◽  
Executive Position ◽  
A Company ◽  
Reward And Punishment ◽  
Descriptive Qualitative

The issue at this writing is about the results of the evaluation was run by a company after they to be the best company since last two years, it was interesting to discuss how evaluation result conducted on reward and punishment. The desire to know about how to stimulate employee performance with these two methods is worth executing. So it found the implementation of the reward is better to run than the punishment, but the reward and punishment should be run together. When running the punishment company need to give gradual warning to employee, because the purposes of reward and punishment are to increase employee performances. The research method used in this journal descriptive qualitative research with subject and object of this research is an employee at sales executive position and supported by observations from data collected.

scholarly journals Analisis Laporan Keuangan dengan Menggunakan Metode Trend sebagai Dasar Menilai Kondisi Perusahaan

2019 ◽  
Vol 3 (1) ◽  
pp. 93-97
Author(s):  
Nur Ilmi Octaviani ◽  
Erry Sunarya ◽  
Kokom Komariah
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Balance Sheet ◽  
Financial Statements ◽  
Literature Study ◽  
Financial Position ◽  
Financial Condition ◽  
Income Statement ◽  
A Company ◽  
Descriptive Method

Financial statements are actually still a problem in a company that really needs to be taken seriously because the good and bad financial statements describe the company's financial condition. The purpose of this research is to find out how the company's financial condition and comparison of predictions of financial statements at PT. Three Pillars of Prosperous Food Tbk. The research method used in this study is a descriptive method with a quantitative approach, in which the authors collect data in the form of balance sheet financial position reports. Data collection techniques used were documentation and literature study. The results of this study indicate that there is a fluctuating development in the balance sheet and income statement, even in the balance sheet from year to year it also fluctuates, the income statement has increased from 2014 to 2016 and always decreases in 2017 Conclusion, by using trend analysis it can be predicted that the value of the postal year will come to experience a fluctuating development which is also the same as in previous years. Keywords: Financial Statements, Trend Methods, Company Conditions

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.

scholarly journals Menakar Pengaruh Modernisasi Dalam Implementasi Kebijakan Administrasi Pelayanan Publik Di Kota Kediri

2020 ◽  
Vol 12 (2) ◽  
pp. 112-121
Author(s):  
Heylen Amildha Yanuarita ◽  
Djoko Susanto
Keyword(s):  
Qualitative Research ◽  
Public Service ◽  
Research Method ◽  
Qualitative Method ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Descriptive Qualitative

This research was conducted to analyze how modernization affects the implementation of public service administration policies, especially in Kediri, East Java. As is well known, from time to time various aspects of life are required to undergo changes to a more modern direction. The research method used is descriptive qualitative method. Descriptive qualitative research is aimed at obtaining an overview of how modernization affects public service administration policies in Kediri. To obtain the necessary data, the authors used a purposive sampling technique so that the sample taken was more focused, assisted by a review of several related previous studies. The results showed that modernization, especially in the field of technology, was sufficient to influence public service administration policies in Kediri.

scholarly journals Teknik Pembelajaran Ilmu Nahwu Berdasarkan Teori Integrasi

2020 ◽  
Vol 6 (1) ◽  
pp. 136-144
Author(s):  
Ronny Mahmuddin ◽  
Chamdar Nur
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Language Skills ◽  
Arabic Language ◽  
Integration Theory ◽  
Research Type ◽  
Library Method ◽  
Descriptive Qualitative

This study aims to describe the implementation of techniques or steps in learning Arabic rules (Nahwu science) based on Integration theory (Unity theory), namely that learning Arabic rules is presented in full by teaching four Arabic language skills and three language elements. The purpose of this study is also to offer solutions in the learning of integral and holistic Nahwu science.The research method is a library method with descriptive qualitative research type. The results of this study indicate that there are six steps (techniques) of teaching Arabic rules (Nahwu science) on Integration theory (Unity theory) that combines learning Arabic rules, Arabic language skills, and elements language elements in one integrated discussion material.

scholarly journals Efficiency Institution Baitul Maal Tamwill in The Westdistrict Bandung

2020 ◽  
Vol 1 (1) ◽  
pp. 18-24
Author(s):  
Annisa Nur Hakim ◽  
A Jajang W Mahri ◽  
Aas Nurasyiah
Keyword(s):  
Data Envelopment Analysis ◽  
Research Method ◽  
Secondary Data ◽  
Data Envelopment ◽  
Analysis Technique ◽  
Dea Analysis ◽  
Input Variables ◽  
Operational Activities ◽  
A Company ◽  
Descriptive Method

Abstract.     Baitul Maal Wat Tamwil has experienced development in recent years. However, based on BMT performance data in West Bandung regency is less optimal. It is known that there are one efficient BMTs in West Bandung Regency and three BMTs that are inefficient. The cause of BMT's less optimal performance is inefficiency in operational activities. This study aims to determine the level of efficiency of BMT in West Bandung 2011-2017 period and find out the causes of inefficiency. This study uses secondary data from four BMTs in West Bandung District which are sampled. The research method used is descriptive method with Data Envelopment Analysis (DEA) analysis technique which is to measure the level of efficiency of a company. Input variables used are operating expenses, total assets, and TPF. Furthermore, the output variables used are SHU, income, and financing. Based on the results of research conducted, the conditions of the BMT in West Bandung Regency have not been perfectly efficient. There are three BMTs that have experienced inefficiencies including BMT Dana Ukhuwah, BMT Mustama, and BMT Rabbani. Keywords.          Efficiency, Baitul Maal Wat Tamwil, Data Envelopment Analysis

scholarly journals The Value of Social Care Character Education Through Merindu Baginda Nabi

2019 ◽  
Vol 2 (3) ◽  
pp. 493-501
Author(s):  
Alfa Rosyid Abdullah ◽  
Herman J. Waluyo ◽  
Nugraheni Eko Wardani
Keyword(s):  
Qualitative Research ◽  
Character Education ◽  
Research Method ◽  
Social Care ◽  
The Novel ◽  
Mutual Respect ◽  
Qualitative Descriptive ◽  
Descriptive Qualitative

Character education is a form of cultivation of noble character in students. The aspect of 'social care' character is one of the most important of the eighteen character education in Indonesia, this is because the sense of sensitivity and help towards others in the environment around students begins to diminish. There are various kinds of media to succeed in internalizing character education, one of which is a novel. The novel Merindu Baginda Nabi by Habiburrahman El-Shirazy can be said to be a complete novel in instilling character in Indonesia. Therefore, researchers will explore how the value of social care character education in the novel Merindu Baginda Nabi. The research method used is qualitative descriptive qualitative research. The novel Merindu Baginda Nabi as a source of data in this study, in the form of dialogue and narrative stories about character education about social care. Based on the results of the analysis, seventeen data were found that were divided into four important parts, namely: giving help to others, caring for others, mutual respect, and sympathy.

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