scholarly journals PENERAPAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI PRODUK SETENGAH JADI PADA UD. BERKAT ANUGERAH

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Phamela D Tampubolon ◽  
David Paul Elia Saerang ◽  
Agus Toni Poputra
Keyword(s):  
Research Method ◽  
Accounting Information ◽  
Third Party ◽  
Economic Conditions ◽  
Short Term ◽  
Descriptive Research ◽  
Course Of Action ◽  
Management Measure ◽  
The Cost

Amid competition is so rapid and uncertain economic conditions, every company is required to be more efficient in order tobe more efficient in orderto survive and all of it can not be separated from the role of management.  Management measure which is occupied to measure the success or failure of the company is profit. To produce an efficient profit differential accounting information requires management to select the best course of action among alternatives available. The purpose of this study is to analyze the application of differential accounting information in the decision to buy or make your own semi-finished products on UD. Berkat Anugerah. This study uses a descriptive research method. The result of the analysis of research conducted on UD. Berkat Anugerah seen from the cost accounting showed diferential role in the short-term decision making, where the company should buy semi-finished products from third party cost incurred due to lower than producing its own.

scholarly journals Methods to Prevent Future Severe Animal Welfare Problems Caused by COVID-19 in the Pork Industry

Animals ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 830
Author(s):  
Temple Grandin
Keyword(s):  
Animal Welfare ◽  
Detrimental Effect ◽  
Third Party ◽  
Electrical Parameters ◽  
Short Term ◽  
Pork Industry ◽  
Third Party Auditing ◽  
The Cost ◽  
High Welfare

In the U.S., the most severe animal welfare problems caused by COViD-19 were in the pork industry. Thousands of pigs had to be destroyed on the farm due to reduced slaughter capacity caused by ill workers. In the future, both short-term and long-term remedies will be needed. In the short-term, a portable electrocution unit that uses scientifically validated electrical parameters for inducing instantaneous unconsciousness, would be preferable to some of the poor killing methods. A second alternative would be converting the slaughter houses to carcass production. This would require fewer people to process the same number of pigs. The pandemic revealed the fragility of large centralized supply chains. A more distributed supply chain with smaller abattoirs would be more robust and less prone to disruption, but the cost of pork would be greater. Small abattoirs can coexist with large slaughter facilities if they process pigs for specialized premium markets such as high welfare pork. The pandemic also had a detrimental effect on animal welfare inspection and third party auditing programs run by large meat buyers. Most in-person audits in the slaughter plants were cancelled and audits were done by video. Video audits should never completely replace in-person audits.

Analisa Faktor Internal Penyebab NPL Kredit Mikro: Studi Kasus PT BPR Wahana Sentra Artha Majalengka

2018 ◽  
Vol 1 (1) ◽  
pp. 49-60
Author(s):  
Faisal Salistia
Keyword(s):  
Linear Regression ◽  
Research Method ◽  
Standard Procedure ◽  
Economic Conditions ◽  
Survey Method ◽  
Business Units ◽  
Internal Condition ◽  
Regression Approach ◽  
Credit Analysis

The role of BPRs in providing capital assistance to MSME business units, still has to deal with the internal management of the bank's own management.  This must be understood because  one of  the factors  to assess  the health  of  a  BPR is to look at the NPL (Non- Performing Loan) ratio, calculated from the total loans that fall into the non -current category, divided by the total credit given. Where is the maximum ratio determined by Bank Indonesia, which is below 5%. This means that if  a BPR has an NPL ratio above 5%, then it can be assumed that there is a failure in implementing an inefficient and ineffective lending strategy. Therefore, it is necessary to examine the factors that influence the high NPL of rural banks (BPR), especially  from  credit  lending  strategies.  In  addition,  economic conditions  and business competition and forecasting of future conditions, conduct training for AO to sharpen credit analysis, ensure that the process of submission and disbursement of credit quickly and easily provides various alternative options for debtors to pay their credit, providing standard procedure for  granting credit, conducting  a  survey of  the place of  business against the submission of business credit. The research objective is to analyze 1) the influence of BP's internal conditions on the lending strategy. 2) Analyzing the effect of Credit Giving Strategy  on Non -Performing Loans. The research method uses a survey method with a multiple linear  regression approach to obtain information on the influence of both of these. The results of the study show that 1) the internal condition of the BPR has a positive and significant effect on the lending strategy (the condition  of the organization  within the organization and formally has direct and specific implications on BPR). 2) that the lending strategy has a negative and significant effect on NPL. The lending strategy applied by BPRs is a means to control the development of credit thrown into the market by the BPR.

براہوئی ادب ‘ ادبی ادارہ او نوشتوک آتا کڑد

Al-Burz ◽  
2018 ◽  
Vol 10 (1) ◽  
pp. 132-142
Author(s):  
Nilofer Usman ◽  
Dr.Liaquat Ali Sani ◽  
Yousaf Rodeni
Keyword(s):  
Literary History ◽  
Research Method ◽  
Research Paper ◽  
Vital Role ◽  
Modern Poetry ◽  
Descriptive Research ◽  
Research Article ◽  
Language Literature ◽  
Literary Circles

This research article describes the role of Brahui literary circles, which have played a vital role for the preservation and promotion of Brahui Language, Literature and build a literary tendency. This paper also shows how the internal disagreement between learned established new literary circles. Few prominent personalities like  Noor Muhammad Parwana, Nawab Ghaus Bakhsh Raisani, Babo Abudl Rehman Kurd, Abdul Rehman Brahui, Syed Kamal al-Qadri and others have initiated this work in Brahui literary history. Now more the two dozen registered and non-registered Brahui literary originations working for betterment of Brahui literature. Every origination has set their separate Moto and vision, few of them promote Brahui Modern poetry few have introduced new literary tendencies, few have urged that criticism is better for new thoughts and new trend in Brahui literature. This research paper helps to understand the different periods in Brahui literature in context of Brahui originations. A descriptive research method will have been adopted to conclude this paper.

scholarly journals ANALISIS PENERAPAN PMK NOMOR 31/PMK.07/2005 TENTANG TATA CARA PENGAJUAN USUL, PENELITIAN, DAN PENETAPAN PENGHAPUSAN PIUTANG DI RSUP PROF Dr. R. D. KANDOU MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Calvien Kawenas ◽  
Sifrid S. Pangemanan ◽  
Robert Lambey
Keyword(s):  
Research Method ◽  
Government Regulations ◽  
Accounts Receivable ◽  
Descriptive Research ◽  
Operational Costs ◽  
Time Period ◽  
Application Procedure ◽  
The Cost

The write-off of receivables is a loss arising from uncollectible receivables caused by various causes. The problem raised in this study is whether the application procedure is in accordance with the PMK No. 31 / PMK.07 / 2005 and what factors become obstacles in the process of write-off of receivables. The method used in this research is descriptive research method that is qualitative. Based on the results of the research from the RSUP Prof. Dr. R. D. Kandou Manado, the procedures for the elimination of goods are in accordance with applicable government regulations. If the factors are negative inhibitors, the operational costs are irregular, the amount of operational costs required for the cost exceeds the amount of the receivables to be collected, the non-timeframe for submission of proposals for write-off of receivables, documents / filing requirements for origination submissions not made RSUP Prof. Dr. R. D. Kandou Manado must meet the requirements regarding the time period for collection of accounts more effective and efficient.Keywords: Proposal Submission, Research, Accounts Receivable Removal

scholarly journals PENGARUH PARTISIPASI MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

2018 ◽  
Vol 2 (1) ◽  
pp. 65-70
Author(s):  
Ikromi Abd Ghani HSB ◽  
Dovi Septiari
Keyword(s):  
Information System ◽  
Human Resources ◽  
Research Method ◽  
Accounting Information ◽  
Business Environment ◽  
Positive Influence ◽  
Short Term ◽  
Accounting Information System ◽  
Independent Variable

The development of the business environment in globalization era has been triggered an increasingly tight business competition. Every companies who have an established its own strategies to manage a variety of information, human resources, allocation of funds and others. Accounting information system is a great resources that very valuable to an organization for the smoothness management of the company’s financial and decision making wheter it is to long term and short term, however there are several aspect that can be a factors the effectiveness of the accounting information system, that is manager’s participation. The research is aimed to proves that manager’s participation and manager’s involvement had a positive influence on the effectiveness of accounting information system (AIS) at manufacturing company, especially in the industrial zone Batamindo Mukakuning Batam City. The research method is using regression analysis to proves are the manager’s participation (independent variable) and manager’s involvement (independent variable) gives effect to the effectiveness of information system (dependent variable) or not. The result of this research is shows that variable of manager’s participation and manager’s involvement has a significant influence to the effectiveness of information system. The method is using purposive sampling is done by taking a sampling of the population according to certain criteria.

scholarly journals Role of Consent in Arbitration between States and Nationals of Other Countries before the International Center for the Settlement of Investment Disputes

2019 ◽  
Vol 8 (1) ◽  
pp. 144
Author(s):  
Jalal Aead Shwarah
Keyword(s):  
Research Method ◽  
Descriptive Research ◽  
Negative Impacts

This research aims at addressing important issues surrounding settling the investment disputes between the states and the national of other states when they decide resort to the international center for settling the disputes. Specifically, this research focused on role of consent in arbitration, and degree to which the center commitment to Washington convention especially to article (25) from the convention. To avoid any possible contradictions in the process settling the dispute which will have negative impacts on the parties. To achieve the objectives of this research, the researcher depended on the descriptive research method through in –depth review of a set of articles dissertations, websites and books. Results of this research have implications to the parties involved in organizing the arbitration procedures according to principles of Washington convention underlying the arbitration centers provisions.

What money can’t buy: an argument against paying people to get vaccinated

2021 ◽  
pp. medethics-2021-107235
Author(s):  
Nancy S Jecker
Keyword(s):  
Best Practices ◽  
Economic Conditions ◽  
Vaccine Hesitancy ◽  
Short Term ◽  
Healthy Communities ◽  
Good Citizenship ◽  
Mutant Strains ◽  
The Cost ◽  
Better Than

This paper considers the proposal to pay people to get vaccinated against the SARS-CoV-2 virus. The first section introduces arguments against the proposal, including less intrusive alternatives, unequal effects on populations and economic conditions that render payment more difficult to refuse. The second section considers arguments favouring payment, including arguments appealing to health equity, consistency, being worth the cost, respect for autonomy, good citizenship, the ends justifying the means and the threat of mutant strains. The third section spotlights long-term and short-term best practices that can build trust and reduce ‘vaccine hesitancy’ better than payment. The paper concludes that people who, for a variety of reasons, are reluctant to vaccinate should be treated like adults, not children. Despite the urgency of getting shots into arms, we should set our sights on the long-term goals of strong relationships and healthy communities.

PERANAN DANA PERIMBANGAN DALAM PEMBIAYAAN PENYELENGGARAAN PEMERINTAHAN DAERAH DI KABUPATEN BANYUMAS

Authentica ◽  
2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Haedah Faradz
Keyword(s):  
Research Method ◽  
Regional Government ◽  
Conceptual Approach ◽  
West Java ◽  
Regional Office ◽  
State Finance ◽  
Directorate General ◽  
Development Goals ◽  
The Cost

Tax as a source of income for state finance is a manifestation of the community's direct contribution to development goals. The Regional Government of Banyumas Regency on September 10, 2004 proposed the Acquisition of Non-Taxable Tax Objects to the Minister of Finance and based on the Decree of the Head of Regional Office of the Directorate General of Taxation of West Java dated Dec-ember 23, 2004, Kep 14 /WPJ 10/BD05/2004 determine the amount of the acquisition value of non-taxable objects in Banyumas Regency. The problem examined in this paper is The Role of Balancing Funds originating from the Fees for Acquiring Land and Building Rights in financing the administration of regional government in Banyumas Regency; and Factors that influence the receipt of balance funds from the Land and Building Rights Acquisition Fees in Banyumas Regency. The research method used was normative juridical, namely statue approach and conceptual approach then analyzed qualitatively. The cost of acquiring land and building rights (BPHTB) in financing the administration of regional government in Banyumas Regency was still relatively small, and its implementation was also influenced by several factors. Keywords: tax, Customs for Land and Building Rights, locally-generated revenue.

scholarly journals The Role of Internal Third-Party Interveners in Civil Resistance Campaigns: The Case of Israeli-Jewish Anti-Occupation Activists

2019 ◽  
Vol 56 (1) ◽  
pp. 184-200
Author(s):  
Leonie Fleischmann
Keyword(s):  
Third Party ◽  
Military Occupation ◽  
Short Term ◽  
Third Party Intervention ◽  
Civil Resistance ◽  
Physical Presence

AbstractWhen a non-violent resistance campaign does not have leverage to challenge powerful opponents, third-party intervention has been shown to assist. While the role of external third-party interveners – foreign activists – has been documented, less attention has been given to intervention from members of the dominant population. Drawing from the literature on civil resistance and through the study of Israeli Jews who intervene in Palestinian resistance campaigns against the Israeli military occupation, I argue that intervention from members of the dominant population is strategically desirable. Through an analysis of three Palestinian campaigns, this article identifies that the physical presence of Israeli Jews was needed to ensure the Palestinians could maintain their resistance efforts and presence on the land, despite the repression they faced. Furthermore, the skills and knowledge of the Israelis were needed to help the Palestinians achieve some of their goals, at least in the short term.

scholarly journals The role of traditional institutions in implementing the empowerment policy of Oetulu village, Musi district, Timor Tengah Utara regency

2021 ◽  
Vol 1 (2) ◽  
pp. 145-161
Author(s):  
Yohanes K. Olin ◽  
◽  
Petrus Kase ◽  
Hendrik Toda ◽  
◽  
...  
Keyword(s):  
Research Method ◽  
Scientific Information ◽  
Community Empowerment ◽  
North Central ◽  
Descriptive Research ◽  
Indigenous Institutions ◽  
Traditional Institutions ◽  
Village Government ◽  
The Village

Abstract Purpose: This study aimed to determine the role of indigenous institutions in implementing the Oetulu village Empowerment Policy of Musi district of North Central Timor regency. Research methodology: The research method in this study was a descriptive research method with a qualitative approach. This study used policy implementation theory models from Donald Van Meter and Carl E. Van Horn (1975)). Results: Six variables affect the implementation, namely: First, policy standards in the form of rules related to indigenous institutions in Oetulu village have been flawed at the formulation stage. Second, the human resources of Oetulu village indigenous institutions are not utilized by the Village Government. Third, communication between organizations and strengthening activities is still not effective. Fourth, the implementing agent has an open level of communication both vertically and horizontally, but this communication is constrained at the vertical level. Fifth, economic conditions in the jurisdiction or implementing organization are not enough to support the implementation of the policy and. Sixth, the disposition of the implementer. Limitations: This research only discusses the role of indigenous institutions in implementing the community empowerment policy of Oetulu village, Musi district of North Central Timor regency. Contribution: This research becomes scientific information for public administration science.

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