scholarly journals TINJAUAN ATAS PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN MENURUT PSAK NO. 1 PADA UNO EDUCATION CENTRE MEDAN

2021 ◽  
Vol 4 (2) ◽  
pp. 142-149
Author(s):  
Yus Epi
Keyword(s):  

Laporan keuangan merupakan laporan yang memuat hasil akhir dari transaksi transaksi keuangan yang terjadi dalam suatu perusahaan. Laporan keuangan dibuat dalam satu periode akuntansi biasanya satu tahun. Laporan keuangan juga merupakan produk akhir dari proses akuntansi suatu entitas yang  menjadi bahan informasi bagi para pemakainya sebagai salah satu bahan dalam proses pengambilan keputusan. Laporan keuangan terdiri dari laporan laba rugi, laporan perubahan Modal, Neraca, Laporan Arus Kas dan catatan atas laporan keuangan. Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1 menetapkan seluruh persyaratan yang berguna untuk menyajikan laporan keuangan untuk kebutuhan umum, yang menguraikan pedoman untuk strukturnya, dan mendasari persyaratan minimum atas isinya dan pengungkapannya. PSAK No. 1 menetapkan karakteristik umum untuk penyajian laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui penyusunan dan penyajian laporan keuangan berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK), serta kendala yang dihadapi dalam penerapannya. Penelitian ini menggunakan penelitian kualitatif dengan metode studi lapangan. Jenis data yang digunakan adalah data sekunder dengan sumber data berasal dari data internal. Hasil dalam penelitian ini menunjukkan bahwa laporan keuangan yang di susun oleh Uno Education Centre Medan tidak menerapkan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1, dan hal tersebut di karenakan terbatasnya pengetahuan dan sumber daya manusia yang dimiliki

2021 ◽  
Vol 17 (10) ◽  
pp. 510-512

The Eastman Dental Hospital Education Centre team explore the options available to aspiring dental hygienists and dental therapists


2020 ◽  
pp. 147-153
Author(s):  
Suranto Aw ◽  
Mami Hajaroh ◽  
Chatia Hastasari

The aim of this research is to reveal the efforts of preventing student delinquency through communication within the three education centers (school, family, and community). Three education center communication is a process of interaction performed by the educational stakeholders as a strategic effort to increase the role of schools, families and communities in educational management. The informants of this research were students, teachers, parents, and community leaders. Data were analyzed using interactive analysis which consisted of four stages, namely: data collection, data reduction, data display, and conclusion drawing / verification. The results of the research show that the efforts include revitalizing the three education center communication systems pertaining to the role in delivering and receiving messages in the school, family, and community environment.


2019 ◽  
Vol 9 (1) ◽  
pp. 39-57
Author(s):  
M. Zaqin

There are two reasons why intellegence and creativity of pre school children need to be developed? First of all, it is related to the development and the growth of children. Secondly, it is related to the demand of society development. Learning has important role in developing intellegence and creativity of pre school children. Learning which is considered able to develop intellegence and creativity and to develop children’s right and left brain is the learning suitable to the principle of pre school children education. Centre is one of the ways to manage class whose teaching-learning  process  consists of related and integrated centres based on fully and appropriately need of children. Centre can be developed by institution in accordance with the competence of educators, staffs of education and the facilities. In general, there are at least four centres Pre school (PAUD) institutions  must develop. They are; Balok centre, role play (main peran) centre, natural things (bahan alam) centre and preparation centre.


2021 ◽  
Author(s):  
Mohd Kher Bin Hussein ◽  
Nor Syuriaty Bt Jaafar

The Forest Education Centre is a place that provides environmental education facilities where the community, teachers and students can visit to learn more about the forest environment. Therefore, landscape design elements’ in this area which include buildings, should be visually in harmony with the sense of place and its surroundings. The design must concern form, color, materials, landscape degradation and preservation of natural processes. Unfortunately, landscape design elements in this area have been built based on in-situ approach where the absence of a ‘code of design’ in creating a well-built environment of landscape and architectural quality has contributed to inharmonious designs. This had led to the significant function of identity and meaning in securing the sense of place which was not adequately examined in the process. Therefore, the aim of this paper is to raise awareness among the stakeholders and the sensitivity towards the importance of harmonizing design in Forest Education Centres. Among the objectives of this study is to firstly understand the user’s perception towards harmonies designs in a forest environment. Secondly, it is to suggest harmonies design approaches towards forest sustainability. The intended audience for this paper include directors, facilities managers, landscape architects, forest officers, architects and engineers.


2021 ◽  
Author(s):  
Justine Chan ◽  
Margaret De Melo ◽  
Jacqui Gingras ◽  
Enza Gucciardi

Objective. To explore how food insecurity affects individuals’ ability to manage their diabetes, as narrated by participants living in a large, culturally diverse urban centre. Design. Qualitative study comprising of in-depth interviews, using a semistructured interview guide. Setting. Participants were recruited from the local community, three community health centres, and a community-based diabetes education centre servicing a low-income population in Toronto, Ontario, Canada. Participants. Twenty-one English-speaking adults with a diagnosis of diabetes and having experienced food insecurity in the past year (based on three screening questions). Method. Using six phases of analysis, we used qualitative, deductive thematic analysis to transcribe, code, and analyze participant interviews. Main Findings. Three themes emerged from our analysis of participants’ experiences of living with food insecurity and diabetes: (1) barriers to accessing and preparing food, (2) social isolation, and (3) enhancing agency and resilience. Conclusion. Food insecurity appears to negatively impact diabetes self-management. Healthcare professionals need to be cognizant of resources, skills, and supports appropriate for people with diabetes affected by food insecurity. Study findings suggest foci for enhancing diabetes self-management support.


2018 ◽  
Vol 27 (10) ◽  
pp. 108-114 ◽  
Author(s):  
T. A. Olkhovaya ◽  
S. V. Pankova

The article is focused on the problem of educational programs modernization on the basis of principles of project-oriented training and students’ involvement in solving scientific-research and industrial-technological tasks relevant for the region. Special attention is paid to the multilevel career guidance work at Oreburg State University (special projects such as pre-university education centre “Applicant”, University Computer School, University physics and maths school, “University Saturdays”). The task of creating a complex of educational and intellectual products that ensure high competitiveness of university graduates is considered. For this purpose, the University reali- zes two educational projects: “School of leadership” and “Going to study at OSU”. These projects implement project-oriented training, involve employers in educational process. As a result, students present their own business projects with financial support. Special course of technological entrepreneurship is aimed at development of business thinking, business planning, management skills, key competences to start a business or to conduct innovation projects at companies. Modernization of educational practices gives considerable topical relevance to the question of young teachers and researchers retention at the University, their integration in academic community.


2021 ◽  
Vol 572-573 (11-12) ◽  
pp. 32-40
Author(s):  
Agata Butarewicz-Głowacka ◽  
Anna Chomiuk ◽  
Magdalena Jabłońska

The article is devoted to the functioning of adolescent pupils of the “House of Return” in Białystok. Its aim is to show the experience of growing up in an orphanage from the pupils’ perspective. The first part of the text presents theoretical assumptions regarding the experience of growing up, organization of foster care in Poland, growing up in its institutional form and the process of deinstitutionalization. The second part of the article presents methodological assumptions of the research and the results regarding growing up in institutional foster care. Qualitative research using the method of individual cases was carried out in May 2021 with the charges of the “House of Return” in Białystok. The concept of qualitative data analysis by Matthew B. Miles and A. Michael Huberman was used to analyze the empirical material. In the light of the research, the charges function properly in the care and education centre for children and young people, the experience of growing up in an orphanage is not a trauma for them, but they have difficulties with establishing close relationships, they lack a significant adult, and are also not very self-reliant.


Sign in / Sign up

Export Citation Format

Share Document