scholarly journals Analysis on joint operation non administrative accounting models of property development firms and the impact on taxation

2020 ◽  
Vol 5 (01) ◽  
pp. 45
Author(s):  
Indar Khaerunnisa ◽  
Amrullah .
Keyword(s):  
Secondary Data ◽  
Profit Sharing ◽  
Primary Data ◽  
Joint Operation ◽  
Property Development ◽  
Financial Report ◽  
Study Approach ◽  
Joint Operations ◽  
Accounting Model ◽  
The Impact

This study aims to determine the accounting model in conducting joint operations (JO) by implementing non-administrative which consists of fix profit and percentage. Each fixed profit has three methods consisting of full revenue, profit sharing and PMK 261. The research used a descriptive qualitative method, with a case study approach. The study used primary data obtained from direct interviews with directly related parties conducting joint operations (JO or KSO). Meanwhile, the secondary data were obtained from the mutual agreement document and the financial report of the party conducting the joint operation (KSO). From the research results, it is obvious that the most recommended form of accounting is all forms according to PMK 261, both the fixed profit and percentage models. Keywords: Administrative Joint Operation, Non Administrative, Fixed Profit

scholarly journals Evaluasi Dampak Pembangunan Pariwisata Menggunakan Konsep Community Based Tourism (CBT) di Kawasan Wisata Tebing Breksi

2021 ◽  
Vol 14 (2) ◽  
pp. 109-124
Author(s):  
Nurwanto Nurwanto
Keyword(s):  
Development Strategy ◽  
Negative Impact ◽  
Positive Impact ◽  
Secondary Data ◽  
Active Role ◽  
Government Support ◽  
Primary Data ◽  
Community Based ◽  
Study Approach ◽  
The Impact

Nowadays the development of tourism in an area will bring a positive impact on the local society. However, if the community is not ready to accept development and is not ready to manage its property, it will have a negative impact. Various problems will arise with the existence of mass tourism which makes it difficult or even detrimental to the community. Therefore, this study will discuss the evaluation of the impact tourism development in Tebing Breksi using the concept of community-based tourism (CBT). CBT is a development strategy that uses tourism as a tool to strengthen local communities that are managed by, from, and for the community, as well as considering aspects of sustainability to improve people’s welfare. The research method used is qualitative using a case study approach. The data used is sourced from primary data and secondary data. Primary data obtained by interviewing speakers who are considered competent in their fields and following the research topic. Secondary data were obtained from previous studies, documentation, a note, and an activity report related to Tebing Breksi. Evaluation of CBT principles at Tebing Breksi is seen based on five aspects, that is (i) Economic principles (ii) Social principles (iii) Cultural principles (iv) Environmental principles (v) Political principles, along with indicators. The result of the analysis shows that the principles of CBT applied at Tebing Breksi as a whole have shown success even though some of the indicators of the CBT principle need to be optimized again, while the positive impact obtained by the community with the presence of this CBT is increased economic income, improved quality of life, concern for waste management and mutual respect between cultures. Also, the success of CBT cannot be separated from the active role of community and government support.

scholarly journals Sharia conformity for mudharabah financing practices in sharia banks based on the DSN-MUI Fatwa Number 07 year 2000: A case study

2021 ◽  
Vol 10 (4) ◽  
pp. 239-248
Author(s):  
Santi Lamusu ◽  
Aulia Fuad Rahman ◽  
Noval Adib
Keyword(s):  
Data Analysis ◽  
Qualitative Method ◽  
Qualitative Data ◽  
Secondary Data ◽  
Profit Sharing ◽  
Primary Data ◽  
Study Approach ◽  
Bank Employees ◽  
Year 2000

This study aims to uncover and analyze the suitability of sharia mudharabah financing practices at Bank Muamalat Semarang Branch with Fatwa DSN MUI Number 07 year 2000. To achieve this goal, the research was pursued using a qualitative method with a case study approach. The primary data of this research is interviews and is supported by secondary data. The key informants are bank employees. Data analysis was performed by using qualitative data analysis namely reduction, display and conclusion. The results showed that Bank Muamalat Semarang branch in carrying out the practice of mudharabah financing was in accordance with the DSN MUI Fatwa Number 07 year 2000 and the applicable SOP. Meanwhile, the recommendations in the Fatwa which are optional are still carried out in accordance with the prevailing regulations. For example, by requiring guarantees, channeling mudharabah financing only in the form of cash assets, only financing productive businesses such as BPRS and BMT, as well as the criteria for entrepreneurs, financing procedures and profit sharing mechanisms. The decision to choose the policy is accompanied by certain considerations, especially for the sustainability and security of LKS and does not conflict with fatwa rules so that it does not go out of the corridor of sharia principles in muamalah  

ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL)

2018 ◽  
Vol 15 (1) ◽  
pp. 63
Author(s):  
Fathur Adrianto ◽  
Nur Hisamuddin ◽  
Ririn Irmadariyani
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Generally Accepted Accounting Principles ◽  
Financial Report ◽  
Depth Interview ◽  
The Government ◽  
The Impact ◽  
The Village

This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer. Keywords: Cost of Goods Sold, Production Cost, Cost

scholarly journals DAMPAK PENGAKUAN PENDAPATAN SEBELUM DAN SESUDAH DITERAPKAN PSAK 72 DALAM LAPORAN KEUANGAN PT. X

account ◽  
2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Hana Rolanda Rizal ◽  
Titi Suhartati ◽  
Yenny Nuraeni
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Revenue Recognition ◽  
Study Approach ◽  
Income Statement ◽  
Before And After ◽  
The Right ◽  
The Impact

DAMPAK PENGAKUAN PENDAPATAN SEBELUM DAN SESUDAH DITERAPKAN PSAK 72 DALAM LAPORAN KEUANGAN PT. X Hana Rolanda Rizal [email protected] Titi Suhartati [email protected] [email protected] Studi Akuntansi Keuangan Politeknik Negeri Jakarta  ABSTRACTThis study aims to determine the impact of revenue recognition after applying PSAK 72 in thefinancial statements of PT. X for the periods 2018 and 2019. This research uses qualitative methods with case study approach, which is analyzing the recognition and recording of revenue from contractswith customers at PT. X and compare it with PSAK 72 then compare PT. X financial statements before and after the application of PSAK 72. The type of data used is primary data and secondary data. The results show that PT.X's revenue recognition was overstated because revenue was recognized not in the right period so that it would result in the company's income statement. To overcome this problem, PT. X should recognize the revenue when the service is provided and present its revenue in accordance with the agreed period with the customer as described in PSAK 72. Keywords: Services, PSAK 72, Revenue ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui dampak pengakuan pendapatan sesudah diterapkan PSAK 72 dalam laporan keuangan PT. X periode 2018 dan 2019. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, yaitu dengan menganalisis pengakuan dan pencatatan pendapatan dari kontrak dengan pelanggan pada PT. X dan membandingkannyadengan PSAK 72 kemudian membandingkan laporan keuangan PT.X sebelum dan sesudah diterapkan PSAK 72. Jenis data yang digunakan yaitu data primer dan data sekunder. Hasil dari penelitian menunjukkan bahwa pengakuan pendapatan  PT.X dicatat terlalu tinggi dikarenakan pendapatan diakui tidak pada periode yang tepat sehingga akan berakibat pada laporan laba rugi perusahaan. Untuk mengatasi permasalahan tersebut, PT.X sebaiknya mengakui pendapatan pada saat jasa diberikan dan menyajikan pendapatannya sesuai dengan periode yang telah disepakati dengan pelanggan seperti yang dijelaskan pada PSAK 72. Kata kunci: Jasa, PSAK 72, Pendapatan.

PENGARUH PELATIHAN, KOMPETENSI, MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DENGAN PENDIDIKAN SEBAGAI PEMODERATOR PADA BALAI PENDIDIKAN DAN PELATIHAN APARATUR KEMENTERIAN KELAUTAN DAN PERIKANAN

2018 ◽  
Vol 5 (2) ◽  
pp. 37-49
Author(s):  
Wahyu Yulianto
Keyword(s):  
Job Satisfaction ◽  
Performance Appraisal ◽  
Structural Equation ◽  
Secondary Data ◽  
Primary Data ◽  
Equation Modeling ◽  
Training Centre ◽  
Competence Motivation ◽  
The Impact ◽  
Mediator Variable

The study purpose is to analyse the impact of training, competence, motivation and leadership towards performance either directly or through job satisfaction as a mediator variable. As many as 55 staff are considered as respondents in this research, and census method is used as the sampling method. Primary data in this study were collected through questionnaires and analyzed using Likert Scale. Secondary data are obtained from the organization structure Sukamandi Apparatus Training Centre (BDA), performance appraisal, staff attendance, information system and personnel management. Structural Equation Modeling Analisis of Moment Structures (SEM-AMOS) is used to process and analyze data. This study shows staff with high education, competence and leadership have a significant effect on performance, While the job satisfaction is significant in mediating the influence of training, competence and leadership on performance. Next on the employee with low education, training, competence, motivation and leadership have a significant influence on performance, while job satisfaction is significant in mediating the effect of competence and leadership on staff performance.   Keywords:  training, competence, motivation, leadership, job satisfaction, performance

scholarly journals The Impact of Dynamic Capabilities on Sustainable Competitive Advantage in the Pharmaceutical Sector in Egypt

2017 ◽  
Vol 6 (2) ◽  
pp. 1
Author(s):  
Albert Naiem Naguib ◽  
Eahab Elsaid ◽  
Abdel Moneim Elsaid
Keyword(s):  
Competitive Advantage ◽  
Dynamic Capabilities ◽  
Secondary Data ◽  
Primary Data ◽  
Sustainable Competitive Advantage ◽  
Firm Characteristics ◽  
Pharmaceutical Sector ◽  
Chi Square ◽  
Pharmaceutical Firms ◽  
The Impact

This study examines the relationship between dynamic capabilities (experience, routine, skills, firm characteristics, knowledge and technology) and competitive advantage sustainability in the Egyptian pharmaceutical sector. The data was collected using primary and secondary data sources. Primary data was collected from questionnaires distributed to 160 top managers in 20 pharmaceutical firms. The secondary data about pharmaceutical firms like rankings, revenues and market share was collected from external sources such as Intercontinental Marketing Service (IMS). The questionnaires examine six independent variables based on a five-scale Likert scale. The methodology used in the study is non-probability sampling (judgmental sampling), Cronbach’s alpha reliability coefficient and Chi-square tests. The results support the notion that there is a significant relationship between four of the six dynamic capabilities (experience, skills, firm characteristics and knowledge) and the competitive advantage sustainability for pharmaceutical firms in Egypt. Designing the questionnaire and formulating the questions to target the required field was challenging, given that the topic is dynamic and the business scene in Egypt has witnessed drastic political changes since January 2011. The study should assist pharmaceutical companies in Egypt in directing their investments properly and in determining the weaknesses in their dynamic capabilities that need to be addressed.

scholarly journals Analysis of Bio-Risk Management System Implementation in Indonesian Higher Education Laboratory

2021 ◽  
Vol 18 (10) ◽  
pp. 5076
Author(s):  
Anom Bowolaksono ◽  
Fatma Lestari ◽  
Saraswati Andani Satyawardhani ◽  
Abdul Kadir ◽  
Cynthia Febrina Maharani ◽  
...  
Keyword(s):  
Higher Education ◽  
Risk Management ◽  
Management System ◽  
Gap Analysis ◽  
Secondary Data ◽  
Education Institution ◽  
Management Systems ◽  
Primary Data ◽  
Risk Management System ◽  
The Impact

Developing countries face various challenges in implementing bio-risk management systems in the laboratory. In addition, educational settings are considered as workplaces with biohazard risks. Every activity in a laboratory facility carries many potential hazards that can impact human health and the environment and may cause laboratory incidents, including Laboratory Acquired Infections (LAIs). In an effort to minimize the impact and occurrence of these incidents, it is necessary to evaluate the implementation of a bio-risk management system in every activity that involves handling biological agents. This study was conducted in an Indonesian higher-education institution, herein coded as University Y. This is a descriptive, semi-quantitative study aimed at analysing and evaluating the implementation of the bio-risk management systems used in laboratories by analysing the achievements obtained by each laboratory. The study used primary data that were collected using a checklist which referred to ISO 35001: 2019 on Laboratory Bio-risk Management. The checklist consisted of 202 items forming seven main elements. In addition, secondary data obtained from literature and document review were also used. The results show that out of 11 laboratories examined, only 2 laboratories met 50% of the requirements, which were Laboratory A and B, achieving good performance. Regarding the clauses of standards, a gap analysis identified leadership, performance evaluation, and support as elements with the lowest achievement. Therefore, corrective action should be developed by enhancing the commitment from management as well as improving documentation, policy, education and training.

scholarly journals ANALISIS PANEL ATAS PENGARUH EKONOMI DAN SOSIAL MASYARAKAT TERHADAP KEMANDIRIAN FISKAL PEMERINTAH KABUPATEN/KOTA DI SULAWESI UTARA

2014 ◽  
Vol 9 (4) ◽  
Author(s):  
Herman Karamoy ◽  
Agus Tony Poputra
Keyword(s):  
Secondary Data ◽  
Economic Factor ◽  
Primary Data ◽  
Social Variables ◽  
Small Cities ◽  
Tax Base ◽  
Human Resource Capacity ◽  
North Sulawesi ◽  
The Impact ◽  
Positive Effect

This paper analyzes the impact of economic and social variables on fiscal independence of district government in Province of North Sulawesi.  Scope of research includes all districts in  2009-2012. To analyze secondary data, we utilize the Pooled EGLS (Cross-section random effects) method. This research not only use secondary data, but also primary data. The primary data are used to get deep picture about factors that lower fiscal dependence of districts in North Sulawesi. Those data are collected by interview to parties related to generate own resource revenues and by focus discussion group with academicians. This research finds that economic development and population in districts of North Sulawesi do not affect on fiscal independence. Otherwise, only variable human development index has significantly positive effect on fiscal independence. These findings are supported by primary data which show that: (1) most activities of dominant economic factor of those districts, except Manado and Bitung, namely agriculture, are not tax or surcharge objects; (2) types of local government tax have small tax base for districts and varies between dictricts that have big cities and small cities; (3) low of human resource capacity and creativity to generate own source revenues effectively and efficiently; and (4) low of taxpayers compliance.

scholarly journals THE RESILIENCE OF WOMEN TOURISM WORKERS DURING THE Covid-19 PANDEMIC IN BALI

2021 ◽  
Vol 23 (3) ◽  
pp. 372
Author(s):  
Ni Made Ary Widiastini ◽  
Siti Annisa Silvia Rosa ◽  
Roni Ekha Putera ◽  
Gabriella Susilowati ◽  
Totok Hari Wibowo
Keyword(s):  
Good Practice ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Study Approach ◽  
Hotel Employees ◽  
Food And Beverage ◽  
Hotel Workers ◽  
Occupancy Rates ◽  
Job Termination

This study aims to determine the form of resilience of women tourism workers affected by the Covid-19 pandemic. This study uses a qualitative method with a case study approach. Data sources are primary data from interviews with various parties, including hotel owners, hotel associations and hotel employees, while secondary data sources are documentation data. Data analysis was performed using an interactive model. The spread of the corona virus globally has affected various lines of community life, including in Bali. Hotels are the tourist facilities in Bali that are most affected. The decline in tourist visits, causing hotel occupancy rates to experience a drastic drop which resulted in layoffs. The finding of this research is that job termination for female employees occurs in almost every hotel in Bali. However, the termination of employment was responded creatively. In an effort to maintain a life for themselves and their families, women who are affected by hotel employees, especially those who have worked in the food and beverage division, react by adjusting to the conditions that occur. They make various types of food that are sold online using WhatsApp, I.G. and F.B. social media. The attitude of women who are former hotel workers in the food and beverage division in Bali towards termination of employment shows that creativity is driven by the spirit of survival as a modality that needs to be supported and worthy of being a good practice as well as a model on develop women’s capacities during pandemic Covid-19 and new normal.

scholarly journals The Giving Of Disciplinary Penalty of Civil Servants Based On Government Regulation Number 53 of 2010 in Governments of Demak Regency

2020 ◽  
Vol 2 (4) ◽  
pp. 443
Author(s):  
Muhammad Adib ◽  
Sri Kusriyah Kusriyah ◽  
Siti Rodhiyah Dwi Istinah
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Secondary Data ◽  
Civil Servant ◽  
Civil Servants ◽  
Disciplinary Action ◽  
Primary Data ◽  
Immediate Supervisor ◽  
The Government ◽  
The Impact

Government Regulation No. 53 of 2010 regarding the discipline of the Civil Servant loading obligations, prohibitions, and disciplinary action which could be taken to the Civil Servant who has been convicted of the offense, is intended to foster a Civil Servant who has committed an offense, the form of disciplinary punishment is mild, moderate, and weight. Disciplinary punishment for the Civil Servant under Government Regulation No. 53 of 2010 Concerning the Discipline of Civil Servants. The formulation of this journal issue contains about how the process of disciplinary punishment, and constraints and efforts to overcome the impact of the Civil Servant disciplinary punishment in Government of Demak regency. The approach used in this study is a sociological juridical approach or juridical empirical, that is an approach that examines secondary data first and then proceed to conduct research in the field of primary data normative. The process of giving disciplinary sanctions for State Civil Apparatus in Government of Demak regency begins with the examination conducted by the immediate supervisor referred to in the legislation governing the authority of appointment, transfer and dismissal of civil servants. The results showed that in general the process of sanctioning / disciplinary punishment of civil servants in the Government of Demak be said to be good and there have been compliance with the existing regulations / applied in Government Regulation No. 53 of 2010, although it encountered the competent authorities judge still apply tolerance against the employee, but also a positive impact among their deterrent good not to repeat the same offense or one level higher than before either the Civil Servant concerned or the other. Obstacles in carrying out disciplinary punishment in Government of Demak regency environment is still low awareness of employees to do and be disciplined in performing the tasks for instance delays incoming work, lack of regulatory discipline, lack of supervision system and any violations of employee discipline. There must be constraints to overcome need for cooperation with other stakeholders comprising Inspectorate, BKPP, and the immediate superior civil servants in this way can be mutually reinforcing mutual communication, consultation, coordination so that if later there is a problem in the future could be accounted for.Keywords: Delivery of Disciplinary Sanctions; Civil Servant; Government Regulation No. 53 of 2010.

Sign in / Sign up

Export Citation Format

Share Document