scholarly journals Analisis Penerapan PSAK No.24 (Revisi 2013) tentang Imbalan Kerja pada PT. XYZ

2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Auliffi Ermian Challen
Keyword(s):  
Financial Statement ◽  
Case Study Approach ◽  
Collection Method ◽  
Employment Benefits ◽  
Study Approach ◽  
The Difference ◽  
Difference Calculation ◽  
The Impact ◽  
Descriptive Method

The purpose of this study is to determine the difference between SFAS 24 revision 2013 and SFAS no 24 revised 2010, as well as the impact of the application of SFAS no 24 revision 2013 on the Company's Financial Statement of PT XYZ with the difference calculation by independent actuaries. The research was conducted by descriptive method through case study approach at PT XYZ with data collection method, and analysis of document obtained from company. The results of this study indicate that there is a difference between PSAK No. 24 revised 2010 and PSAK no 24 revision 2013. The difference is the acknowledgment of actuarial gains/losses, the components of the post-employment benefits expenses, and the components of the post-employment liabilities obligations (liabilities). Thus, the adoption of PSAK No. 24 revision 2013, provides an impact on the need to reevaluate the post-employment benefits and post-employment benefits obligations (liabilities) benefits by an independent actuaries. This application leads to a restatement of the post-employment benefits fee and post-employment liability (liabilities) obligations. The balance of post-employment benefits expense decreased and post-employment liabilities liabilities increased significantly.

scholarly journals RESOLUSI KONFLIK PEMILIHAN KEPALA DAERAH DI KECAMATAN TALAGA RAYA KABUPATEN BUTON TENGAH

ASKETIK ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 197-208
Author(s):  
Mahrudin Mahrudin
Keyword(s):  
Local Elections ◽  
Clean Water ◽  
Case Study Approach ◽  
Study Approach ◽  
Before And After ◽  
The Difference ◽  
The Government ◽  
Negative Impacts ◽  
Descriptive Method

The purpose of this paper is to examine and identify the problems that are the source of conflict over local elections in Talaga Raya District. This research focuses on conflicts that occur before and after local elections. By using a descriptive method and a case study approach, the results of the study showed that the conflict over the regional head election in Talaga Raya District originated from the Difference in Choice, Misunderstanding, Some Parties were disadvantaged and feeling sensitive. In addition, the conflict of local election which took place before and after the election had implications for the conflict over the control of fresh water sources which resulted in horizontal and vertical conflicts. Besides this conflict has also brought its own wisdom with the increase in the source of clean water which had only been one to three sources. Based on these results it can be said that besides bringing down the negative impacts of the conflict it can also bring down positive impacts in the Talaga Raya sub-district community. Therefore, in terms of conflict resolution, the government should be able to minimize the conflict as early as possible so it does not drag on so that it does not lead to physical conflict.

scholarly journals UPAYA MENINGKATKAN KESADARAN MASYARAKAT TERHADAP LARANGAN PENGGUNAAN HANDPHONE DI DALAM PESAWAT

2019 ◽  
Author(s):  
Nathavania Gabriela
Keyword(s):  
Research Method ◽  
Cell Phone ◽  
Cell Phones ◽  
Case Study Approach ◽  
Cell Phone Use ◽  
Study Approach ◽  
Qualitative Descriptive ◽  
The Impact ◽  
Descriptive Method

Now passenger awareness levels on cell phone use in planes are down due to ignorance.Effective education and the availability of adequate facilities in aircraft can increase passenger knowledge and awareness of wise use of cell phones.Therefore, safety is so important and a top priority that passengers need to understand the impact of cell phones on aircraft. This article is designed to raise passenger awareness for the use of cell phones on boardkelas. The research method used is a qualitative descriptive method with a business-class economy case study approach. Studies have shown that effective education and adequate facilities can reduce the potential dangers of cell phone use.

scholarly journals Analisis Penilaian Tingkat Kesehatan Koperasi Syariah Dalam Upaya Meningkatkan Kinerja Di Koperasi As-Sakinah Sidoarjo

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Siti Masula ◽  
Renny Oktafia
Keyword(s):  
Case Study Approach ◽  
The Public ◽  
Study Approach ◽  
Business Units ◽  
Health Level ◽  
Qualitative Descriptive ◽  
Conventional Systems ◽  
The Impact ◽  
Descriptive Method

Financial Institutions are an important part in economic development in Indonesia, the existence of cooperatives is expected to realize the welfare of the community with the principle of helping. Considering, most indonesians are majority Muslim. However, in practice, cooperatives that develop today still use conventional systems, where in the view of the public there is still usury and is considered not in accordance with sharia principles. To make the operational principles of cooperatives in accordance with sharia principles, a Sharia Cooperative or Baitul Mal Wa Tamwil (BMT) was formed. The development of Sharia Cooperatives is very good in Indonesia. Based on data from the Ministry of Cooperatives and SMEs, the number of Sharia Cooperative business units reached 150,223 units with a total of 1.4 million members. The capital alone reached Rp.968 billion and the outside capital rp.3.9 trillion with a business volume of Rp.5.2 trillion. The purpose of this study is to find out the assessment of health level as well as the impact of health level assessment in an effort to improve the performance of Sharia Cooperative As-Sakinah Sidoarjo. This study uses qualitative descriptive method with case study approach that aims to gain in-depth knowledge related to events or problems that occur. The results of this study show that overall, the level of health of Cooperative As-Sakinah Sidoarjo can be said to be good even though there are still problems or obstacles that occur. The assessment of the level of health of cooperatives is able to improve the performance of cooperatives to be better and continue to improve in order to improve the development of cooperatives in the future.

KAJIAN PENDAPATAN NON HALAL DAN DAMPAK PENGGUNAANNYA TERHADAP REPUTASI DAN KEPERCAYAAN NASABAH PERBANKAN SYARIAH

2018 ◽  
Vol 9 (1) ◽  
pp. 75-101
Author(s):  
Saiful Muchlis ◽  
Husain Soleh Utomo
Keyword(s):  
Qualitative Method ◽  
The Other ◽  
Financial Statement ◽  
Case Study Approach ◽  
Study Approach ◽  
Interpretive Paradigm ◽  
The Social ◽  
Customer Trust ◽  
The Impact

This study aims to determine the form of non-halal income and the impact on reputation and customer trust that is found in sharia banking, especially in PT Bank Muamalat Indonesia Makassar branch. This study used qualitative method based on interpretive paradigm with case study approach, to explain the phenomena that occur in the social scope or the scope of the company. Interview and financial statement analysis is used to gather data. The results of this study indicate that the non-halal income in PT Bank Muamalat Indonesia, Makassar Branch is from interest revenue of deposit in the other banks, and it’s derived to the declining of customer trust, then it can affect to the Bank’s reputation.

Prinsip Kearifan Lokal dalam Pengembangan Strategi Kehumasan pada Pemerintah Daerah Kabupaten Bandung

2020 ◽  
Vol 4 (2) ◽  
pp. 229-248
Author(s):  
Betty Tresnawaty
Keyword(s):  
Public Relations ◽  
Local Knowledge ◽  
Case Study Approach ◽  
West Java ◽  
Study Approach ◽  
Positive Image ◽  
The Government ◽  
The Impact ◽  
Public Relations Strategy

Public Relations of the Bandung Regency Government realizes that its area has a lot of potential for various local wisdom and has a heterogeneous society. This study aims to explore and analyze the values of local knowledge in developing public relations strategies in the government of Bandung Regency, West Java province. This study uses a constructivist interpretive (subjective) paradigm through a case study approach. The results showed that the Bandung Regency Government runs its government based on local wisdom. Bandung Regency Public Relations utilizes local insight and the region's potential to develop a public relations strategy to build and maintain a positive image of Bandung Regency. The impact of this research is expected to become a source of new scientific references in the development of public relations strategies in every region of Indonesia, which is very rich with various philosophies.Humas Pemerintah Kabupaten Bandung menyadari wilayahnya memiliki banyak potensi kearifan lokal yang beragam, serta memiliki masyarakatnya yang heterogen. Penelitian ini bertujuan menggali dan menganalisis nilai-nilai kearifan lokal dalam pengembangan strategi kehumasan di pemerintahan Kabupaten Bandung provinsi Jawa Barat.  Penelitian ini menggunakan paradigma interpretif (subjektif) konstruktivis melalui pendekatan studi kasus. Hasil penelitian menunjukkan bahwa Pemerintah Kabupaten (Pemkab) Bandung menjalankan pemerintahannya berlandaskan pada kearifal lokal. Humas Pemkab Bandung memanfaatkan kearifan lokal dan potensi wilayahnya untuk mengembangkan strategi humas dalam membangun dan mempertahankan citra positif Kabupaten Bandung.Dampak penelitian ini diharapkan menjadi sumber rujukan ilmiah baru dalam pengembangan strategi kehumasan di setiap daerah Indonesia yang sangat kaya dengan beragam filosofi. 

scholarly journals Stakeholders’ perceptions and reputational antecedents

2015 ◽  
Vol 12 (3) ◽  
pp. 314-329 ◽  
Author(s):  
S. M. Riad Shams
Keyword(s):  
Relationship Marketing ◽  
Design Methodology ◽  
Target Market ◽  
Brand Positioning ◽  
Case Study Approach ◽  
Content Type ◽  
Stakeholder Relationships ◽  
Study Approach ◽  
The Impact

Purpose – It is recognised that reputation is a relational construct; however the impact of stakeholders’ various relational dimensions on their perceptions to influence reputation is not widely understood. The purpose of this paper is to add to the current understanding of stakeholders’ relationships, interactions, their subsequent relational dimensions and its impact on stakeholders’ perceptions to further influence relational reputation. Design/methodology/approach – This paper takes a case study approach. Findings – The findings of this study recognise the impact of relationship marketing (RM) on the influence of stakeholders’ perceptions. It discusses how RM substantiate the pertinent authenticity (symbolises reputation), relevance and differentiation (represent brand positioning) of an organisation’s profile and/or their market offerings, in relation to the interest of the target market through the cause and consequence of stakeholder relationships and interactions to influence their perceptions. The findings acknowledge 11 RM dimensions that have relational implications to nurture stakeholders’ perceptions and subsequent relational reputation, which appear viable across industries and markets. Originality/value – Underlying the cause and consequence of stakeholder relationships and interactions; these 11 RM dimensions emerge as antecedents to form/reform relational reputation. Further academic and professional implications of the findings are briefly discussed.

Overcoming the Challenges of Experimental Research: Lessons From a Criminal Justice Case Study Involving TASER Exposure

2018 ◽  
Vol 42 (3) ◽  
pp. 358-385 ◽  
Author(s):  
Natalie Todak ◽  
Michael D. White ◽  
Lisa M. Dario ◽  
Andrea R. Borrego
Keyword(s):  
Criminal Justice ◽  
Large Scale ◽  
Human Subjects ◽  
Controlled Trial ◽  
Human Subjects Research ◽  
Case Study Approach ◽  
Study Approach ◽  
Randomized Controlled ◽  
The Impact

Objective: To provide guidance to criminologists for conducting experiments in light of two common discouraging factors: the belief that they are overly time-consuming and the belief that they can compromise the ethical principles of human subjects’ research. Method: A case study approach is used, based on a large-scale randomized controlled trial experiment in which we exposed participants to a 5-s TASER shock, to describe how the authors overcame ethical, methodological, and logistical difficulties. Results: We derive four pieces of advice from our experiences carrying out this experimental trial: (1) know your limitations, (2) employ pilot testing, (3) remain flexible and patient, and (4) “hold the line” to maintain the integrity of the research and the safety of human subjects. Conclusions: Criminologists have an obligation to provide the best possible evidence regarding the impact and consequences of criminal justice practices and programs. Experiments, considered by many to be the gold standard of empirical research methodologies, should be used whenever possible in order to fulfill this obligation.

scholarly journals The Connection between Education and Religious Insight with Madrasah Teachers’ Work Motivation in Indonesia

2016 ◽  
Vol 6 (2) ◽  
pp. 251
Author(s):  
Anis Fauzi ◽  
Eni Nur’aeni
Keyword(s):  
Data Analysis ◽  
Work Motivation ◽  
Case Study Approach ◽  
Study Approach ◽  
Quantitative Data Analysis ◽  
Statistical Approaches ◽  
The Relationship ◽  
Regression Correlation ◽  
Descriptive Method

This study aimed to determine the reality of education and religious insight of madrasah teachers as well as the relationship between education and religious insights with madrasah teachers’ work motivation in Serang District, Banten Province. The method used is descriptive method with case study approach and quantitative data analysis. The research sites were at Sultan Agung Madrasah Tirtayasa, Nurul Huda Madrasah Baros and Raudhatul Ulum Madrasah Anyer. The respondents were 50 councilors in each madrasah. Data collection techniques used in the study were questionnaires, observations, and interviews. Based on the data analysis using statistical approaches and the development of a linear regression formula and multiple regression, correlation values are quite high among the variables of educational insights (X1) with the variables of madrasah teachers’ work motivation (Y); and between variables of religious insight (X2) with the madrasah teachers’ work motivation (Y); as well as between the variables of religious and education insight (X1 and X2) with the variables of madrasah teachers’ work motivation (Y).

scholarly journals Fluktuasi Musiman Cakalang (Katsuwonus pelamis): Studi Kasus Pelabuhan Perikanan Samudera Bitung (Seasonal Fluctuation of Skipjack (Katsuwonus pelamis): Case Study of Bitung Oceanic Fishing Port)

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Ismanto A.R. Taib ◽  
Lusia Manu ◽  
Alfred Luasunaung
Keyword(s):  
Seasonal Fluctuation ◽  
Case Study Approach ◽  
Katsuwonus Pelamis ◽  
Fishing Season ◽  
Study Approach ◽  
Seasonal Index ◽  
Descriptive Method

In this study we determined the seasonal catch fluctuations of skipjack (Katsuwonus pelamis) which landed at the Bitung Oceanic Fishing Port using descriptive method through case study approach. Data were analysed using analyzes period methods. The results indicated that the high seasonal index occurred from March to October, where the peak season occurred in May and August, and the respective indexes were 0.23 and 0.22 or equivalent to the catch average of 2.98 and 3.00 tons; and the low fishing season index was from November to February, which the lowest seasonal index of -0.36 occurred in December or equivalent to the catch average of 1.56 tonKeywords: fishing season, fluctuation, skipjack, Bitung ABSTRAKPenelitian ini bertujuan untuk mengetahui fluktuasi musim penangkapan ikan cakalang (Katsuwonus pelamis) yang didaratkan di Pelabuhan Perikanan Samudra Bitung dengan menggunakan metode deskriptif melalui pendekatan studi kasus. Data dianalasis menggunakan metode analisis periode.  Hasil penelitian menunjukkan Indeks musim yang besar terjadi pada bulan Maret sampai Oktober, dimana puncak musim terjadi pada bulan Mei dan Agustus dengan index masing-masing sebesar 0,23 dan 0,22 atau hasil tangkapan rata-rata 2,98 dan 3,00 ton, dan indeks musim penangkapan terkecil berada pada bulan November – Februari, dimana indeks musim terendah terjadi pada bulan Desember yakni sebesar 0,36 atau rata-rata tangkapan sebesar1,56 tonKata-kata kunci : Musim penangkapan, fluktuasi, Cakalang, Bitung

The Impact of ERP System on Academic Performance: A Case Study Approach

2019 ◽  
Vol 18 (02) ◽  
pp. 1950018 ◽  
Author(s):  
Ahmad Saleh Shatat ◽  
Wadha Abdullah Humaid Al Burtamani
Keyword(s):  
Academic Performance ◽  
Human Resource ◽  
Financial Management ◽  
Resource Planning ◽  
Case Study Approach ◽  
Erp System ◽  
Study Approach ◽  
Information Module ◽  
The Impact

Enterprise Resource Planning (ERP) system is a very powerful solution to many academic and non-academic institutions in case it has been implemented and used effectively. Otherwise, the system will interrupt several business processes. This research paper investigates the impact of ERP system on academic performance at Sohar University. A survey questionnaire is distributed to several academic stakeholders to investigate the impact of ERP system on academic performance within the University context. A total of 110 questionnaires was received from the key academic stakeholders to examine the relationship between the three core ERP modules i.e. the students’ information module, the financial module, and human resource module. The research outcomes indicate that there is a relationship between the three modules and the academic performance. However, only students’ information module and financial management module demonstrate a significant impact on academic performance, though the human resource module shows no impact on the academic performance at Sohar University. This study is a single case study approach, which might limit the findings to be generalized on other education institutes, but it gives a chance to other researchers to do multiple case studies in other Universities in the region.

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