scholarly journals IPTEKS PROSES PENGELOLAAN LAPORAN KEUANGAN PADA BADAN PERENCANAAN PEMBANGUNAN PENELITIAN DAN PENGEMBANGAN DAERAH (BAPELITBANGDA) KOTA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Clarissa B. Rondonuwu ◽  
Wulan D. Kindangen
Keyword(s):  
Research And Development ◽  
City Planning ◽  
Financial Statements ◽  
Management Process ◽  
Development Research ◽  
Financial Report ◽  
Development Agency ◽  
Financial Condition ◽  
Planning Development ◽  
The City

The Manado City Planning, Development, Research and Development Agency (BAPELITBANGDA) is an agency or institution that assists the Mayor in supporting everything related to Planning, Development, Research, Development, and under the leadership of the head of the agency. The purpose of this study is that we can find out the process of managing financial statements from the Planning, Development, Research and Development Agency of the City of Manado. Because in each activity or program implemented requires funds to support the smooth running of the planned activities. Therefore, financial statements are very necessary for an institution because it is very useful in assessing a financial condition in all activities carried out. Thus, the applicable accounting principles are needed, so that the financial report management process can run well and efficiently.Keywords: financial report management process, BAPELITBANGDA Manado City

scholarly journals DESAIN LEMBAR KERJA SISWA PADA PEMBELAJARAN STEM UNTUK SISWA SEKOLAH DASAR

2020 ◽  
Vol 11 (1) ◽  
pp. 79-87
Author(s):  
Ghullam Hamdu ◽  
Nur Itsna Rostiana
Keyword(s):  
Elementary Schools ◽  
Research And Development ◽  
Development Research ◽  
Stem Learning ◽  
Design Validation ◽  
Grade 5 ◽  
The Right ◽  
The City ◽  
Research Stage ◽  
Validation Testing

This study aims to find the right design that can be used by students in achieving 4C abilities (communication, collaboration, critical thinking, and creativity).This research is a Research and Development research with this research stage starting from needs analysis, drafting design, validation, testing and final revision. This research was conducted at two different elementary schools in the City of Tasikmalaya. The LKS test was conducted by describing the changes in the results of the LKS entries by grade 5 students in groups at two different elementary schools in the city of Tasikmalaya, West Java. The resulting design is a LKS that is based on the STEM learning stages and the revision LKS is based on the results of student entries in the LKS. The results of this LKS become an indication of how students can complete assignments by understanding the various commands or activities contained in the LKS in writing.

scholarly journals APLIKASI DATA MINING UNTUK PERBANDINGAN MANAJEMEN LABA TERHADAP TINGKAT RESIKO INVESTASI PADA PERUSAHAAN PERBANKAN DI INDONESIA STOCK EXCHANGE

2017 ◽  
Vol 1 (1) ◽  
pp. 28
Author(s):  
Andika Prajana
Keyword(s):  
Data Mining ◽  
Rough Set Theory ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Accounting ◽  
Risk Level ◽  
Investment Risk ◽  
Financial Report ◽  
Financial Condition ◽  
Accrual Basis

The financial report is a means of communicating financial information to parties outside the corporation. The preparation of financial statements, an accrual basis was chosen because it is more rational and fair in reflecting the company's financial condition in real terms, but the other can use the accrual basis to the management to provide more flexibility in choosing accounting methods for not deviate from the rules applicable Financial Accounting Standards. In this study, comparative analysis Persistency Profit Management with Investment Risk level by applying the Application of Data Mining with Rough Set Theory in order to find a pattern or knowledge that can be used as a basis to predict what action will be performed in managing earnings management and banking conditions in company's future. 

scholarly journals Analisis Rasio Risk Based Capital, Rasio Likuiditas, Rasio Solvabilitas, Underwriting Ratio Pada Pt Asuransi Bintang, Tbk Pasca Ojk (Otoritas Jasa Keuangan)

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Ch.Dini Ika Handayani
Keyword(s):  
Good Health ◽  
Financial Statements ◽  
Health Condition ◽  
Insurance Company ◽  
Financial Ratio ◽  
Financial Report ◽  
Financial Condition ◽  
Capital Ratios ◽  
Premium Income ◽  
Solvency Ratio

The financial report is one of the tools that can be used to know the financial condition of the company. Financial statements present the financial position and the overview of the company’s performance in generating profits. To find out the company’s health condition can be seen from the ratio-financial ratio. On the insurance company, financial ratios that are used to assess the financial performance is the ratio of risk based capital ratios, liquidity, solvency ratio and underwriting ratio. Risk Based Capital Ratio of PT Asuransi Bintang, Tbk from year 2011 up to 2016 is always above 120 percent. This means that the financial good health condition. Ratio liquidity is at a range of 850.56% up to 1762.69%. This reflects the liquidity of the company is very good. The value of the Debt Ratio in table 3 each year are at numbers 67%. This means that 67% of total assets financed with debt. Beginnning in 2012, the value of the ratio of underwriting is always above 50%. This means that premium income obtained two times greater than the burden of underwriting .

Pengembangan Novelet Berbahasa Jawa Bertema Sejarah Semarang untuk Pembelajaran Sastra Jawa SMA/Sederajat

2020 ◽  
Vol 8 (2) ◽  
pp. 134-147
Author(s):  
DHONI ZUSTIYANTORO ◽  
Widodo Widodo ◽  
Rani Nur Safitri ◽  
Mita Wahyuni
Keyword(s):  
Research And Development ◽  
Final Section ◽  
Initial Section ◽  
Hard Work ◽  
Teaching Material ◽  
Development Research ◽  
Study Material ◽  
Teachers And Students ◽  
Two Stages ◽  
The City

The existence of Javanese novels in Javanese literature learning has a standard thickness of novels (more than 100 pages) with various themes. Not all novels that have been published can be used as study material in literature learning. Literary works that can be used as teaching material with the theme of Semarang history. There are various values ​​of life that can be learned, such as religion and tolerance, openness, and discipline, and hard work. There are two main objectives of the research, namely (1) the characteristics of the needs of teachers and students and (2) the draft novelet in Javanese with the theme of Semarang history. This development research was carried out with a research and development (R&D) design developed by Borg and Gall (2003) and modified into two stages, namely (1) preliminary studies and (2) draft development. The characteristics of the needs of teachers and students are seen from the four aspects of book feasibility, namely material, language, presentation, and graphics. The novelet draft consists of the beginning, the content, and the end. The initial section consists of the title page, the publication page, the table of contents page, and the foreword page. The contents of the novelet draft consisted of four short novels with historical themes in the city of Semarang, such as Ki Ageng Pandanaran, Admiral Cheng Ho, the legend of Gua Kreo, and the Five Days Battle in Semarang. The final section contains the author's biography.

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN DINAS LINGKUNGAN HIDUP KOTA SAMARINDA TAHUN 2017

DEDIKASI ◽  
2020 ◽  
Vol 21 (1) ◽  
pp. 112
Author(s):  
Dwi Joko Prabowo, Elfreda Aplonia Lau, dan Umi Kulsum
Keyword(s):  
Government Regulation ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Report ◽  
City Environment ◽  
Government Accounting ◽  
Analysis Technique ◽  
Environment Agency ◽  
The City

The goal of the study to determine and analyze the presentation of : balance sheet, budget realization report, operational report, equity change report and notes on Samarinda City Environment Department's 2017 financial report and analyzing its compliance with Accrual Based Government Accounting Standards based on PP No.71 of 2010. Data collection techniques used in this study were interviews, documentation and observation. The analysis technique used is this study is comparative descriptive and presentation according to Jean D. Champion. The results of the study show that: First, the Balance Sheet presented at the Samarinda City Environment Agency is in the category of very in accordance with PP Number 71 Year 2010. Second, the Budget Realization Report presented at the Samarinda City Environmental Service is in the category very much in accordance with PP Number 71 of 2010. The third Operational Reports presented at the Samarinda City Environmental Agency are categorized according to Government Regulation Number 71 of 2010. Fourth, the Equity Change Report presented at the Samarinda City Environmental Office falls into the category of Government Regulation No. 71 Fifth, 2010. Presentation of posts presented in the Notes to the Financial Statements at the City of Samarinda Environmental Office is in the category of very in accordance with  Government Accounting Standards based on PP No.71 of 2010.

scholarly journals ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA

2019 ◽  
Vol 4 (2) ◽  
pp. 374-382
Author(s):  
Siti Rahma Nazila ◽  
Heru Fahlevi
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Cash Flows ◽  
Primary Data ◽  
Financial Reports ◽  
Financial Report ◽  
Report System ◽  
The City ◽  
Banda Aceh

The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.

scholarly journals IPTEKS PENGUATAN BADAN PENELITIAN DAN PENGEMBANGAN DAERAH PROVINSI SULAWESI UTARA PASCA PENERAPAN PERATURAN PEMERINTAH TENTANG INOVASI DAERAH

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Faisal Humiang ◽  
Sheron H.R. Rimbing ◽  
Alva O. Sumanti ◽  
Winston Pontoh
Keyword(s):  
Research And Development ◽  
Government Regulation ◽  
Qualitative Approach ◽  
Regional Government ◽  
Regional Innovation ◽  
Development Agency ◽  
Successful Innovation ◽  
The City

Article 386 paragraph 1 of Law Number 23 Year 2014 concerning Regional Government which made for increasing the regional government’s performance. The innovation that took place in the city of Manado in 2016 was a successful innovation in the region. After the issuance of Government Regulation Number 38 of 2017 concerning Regional Innovation, it’s stated that regional innovation is organized by the head of the Research and Development Agency (R & D). Applying a qualitative approach through literature studies. It aims to contribute ideas about various efforts that can be done by R & D of Manado City institutions in carrying out their functions in Government Regulation Number 38 of 2017 concerning Regional Innovation. Agencies must be the organization responsible for regional innovation by providing solutions for regional innovation, becoming the Independent Team Coordinator to deal with problems that occur in these countries. Agencies must carry out additional budgets to support tasks to improve the Regional Innovation System.Keyword :Regional innovation, agency and governments.

scholarly journals Entrepreneur’s Understanding on MSME (Micro Small Medium Enterprises) on Concept on Sharia Financial Statement

2019 ◽  
Author(s):  
Syafrida Hani
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Financial Report ◽  
Strategic Research ◽  
Analysis Technique ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The City ◽  
Descriptive Method ◽  
Research Grant

This research is part of an institutional strategic research grant organized and funded by DRPM Kemenristek Dikti 2017-2018. This article aims to find out how much understanding of SME entrepreneurs in the city of Medan to the concept of Islamic financial statements. Data analysis technique using descriptive method. This research finds that the term of syariah financial report not yet well known by entrepreneur of MSME. However, the understanding of MSME entrepreneurs about the concept of shariah financial statements can be stated very well. It is characterized by the acquisition of the average number of 80.12%. Perceptions of the benefits of financial statements are quite good, but to apply it still needs to coaching MSME entrepreneurs to what is expected from Law no. 20 of 2008.

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