scholarly journals ANALISIS KINERJA KEUANGAN KSP. DHARMA SARI BUMI PAGUTAN DITINJAU DARI RASIO LAPORAN ARUS KAS

2019 ◽  
Vol 13 (10) ◽  
pp. 1715
Author(s):  
I Nengah Arsana ◽  
I Wayan Nuada

This study is entitled "Financial Performance Analysis of KSP. Dharma Sari Bumi Pagutan Viewed From the Ratio of Cash Flow Reports". The type of research used in this study is descriptive research. Data collection techniques carried out in this study were observation, interviews and documentation. The results of this study in general in terms of the ratio of cooperative cash flow statement shows good financial performance, where the ability of cooperatives to meet short-term liabilities is in the range of 10% <X <15%, cooperative ability to pay commitments (interest, tax, SHU divided) very well, namely above 1 (one) time, cooperatives have the ability to finance capital expenditures and without having to wait for external funding, while the ability of cooperatives in terms of fulfilling all liabilities is not good, because most or above 80% of cash flow free net owned by cooperatives is used for investment.

2015 ◽  
Vol 5 (3) ◽  
pp. 50
Author(s):  
Efi Yulistyowati ◽  
Endah Pujiastuti

<p align="center">ABSTRAK</p><p>Artikel hasil penelitian tentang kajian normatif keberadaan toko modern di Kota Semarang akan mengkaji mengenai keberadaan toko modern di Kota Semarang apakah sudah  memenuhi ketentuan dalam Peraturan Presiden Nomor 112 Tahun 2007. Untuk membahas permasalahan tersebut, metode pendekatan yang dipakai adalah yuridis normatif, dengan spesifikasi penelitian deskriptif analitis, metode pengumpulan datanya : studi dokumentasi dan studi kepustakaan, sedangkan metode analisis data yang dipergunakan adalah analisis kualitatif.</p><p>Hasil dari penelitian menunjukkan bahwa  keberadaan toko modern di Kota Semarang sudah memenuhi beberapa ketentuan yang ada dalam Peraturan Presiden Nomor 112 Tahun 2007, yang belum terpenuhi adalah : ketentuan Pasal 13  &amp; Pasal 15 Peraturan Presiden Nomor 112 Tahun 2007.</p><p><em>Articles of research on the normative study of the existence of modern stores in the city of Semarang will examine the existence of modern stores in the city of Semarang whether they have fulfilled the provisions in Presidential Regulation No. 112 of 2007. To discuss these problems, the approach method used is normative juridical, with the specifications of analytical descriptive research, data collection methods: documentation and literature study, while the data analysis method used is qualitative analysis.</em></p><p><em>            </em><em>The results of the study show that the existence of a modern shop in Semarang City has fulfilled several provisions in the Presidential Regulation Number 112 of 2007, which has not been fulfilled are:</em></p><p><em>p</em><em>rovisions in Article 13 </em><em>and p</em><em>rovisions Article 15</em><em> </em><em>of the Presidential Regulation Number 112 of 2007</em><em>.</em><em></em></p><p><em>Keywords: Study, Normative, Modern Shop, Semarang City.</em><em></em></p><p> </p>


2016 ◽  
Vol 1 (2) ◽  
pp. 23
Author(s):  
MUNIRAH MUNIRAH ◽  
HUSAIN SYARIFUDDIN

This study aimed to describe the value of cohesion and coherence contained in the translation of the Qur'an surah Al Zalzalah. This study was a qualitative descriptive research, research data collection techniques using three techniques namely, inventory, rading and understanding, and record keeping. The data analysis used the coding of data, classification data, and the determination of the data. The results showed that the cohesion markers used in the translation of surah Al Zalzalah discourse are: 1) reference, 2) pronouns, ie pronouns second person, and third, the relative pronoun, the pronoun pointer, pen pronouns and pronouns owner, 3 ) conjunctions, namely temporal conjunctions, coordinating conjunctions, subordinating conjunctions, and conjunctions koorelatif, and 4) a causal ellipsis. It mean that there was a coherence in the translation of surah Al Zalzalah discourse are: the addition or addition, pronouns, repetition or repetition, match words or synonyms, in whole or in part, a comparison or ratio of conclusions or results. Keywords: Cohesion, Coherence, sura Al Zalzalah AbstrakPenelitian ini bertujuan untuk mendeskripsikan nilai kohesi dan koherensi yang terdapat dalam terjemahan Al-Qur’an surah Al Zalzalah. Jenis penelitian ini termasuk jenis penelitian deskriptif kualitatif, Teknik pengumpulan data penelitian menggunakan tiga teknik yakni, inventarisasi, baca simak, dan pencatatan. Teknik analisis data menggunakan pengodean data, pengklasifikasian data, dan penentuan data. Hasil penelitian menunjukkan bahwa pemarkah kohesi yang digunakan dalam wacana terjemahan surah Al Zalzalah adalah: 1) referensi, 2) pronomina, yaitu kata ganti orang kedua, dan ketiga, kata ganti penghubung, kata ganti penunjuk, kata ganti penanya dan kata ganti empunya, 3) konjungsi, yaitu konjungsi temporal, konjungsi koordinatif, konjungsi subordinatif, dan konjungsi koorelatif, dan 4) elipsis kausal. Sarana koherensi yang terdapat di dalam wacana terjemahan surah Al Zalzalah adalah: penambahan atau adisi, pronomina, pengulangan atau repetisi, padan kata atau sinonim, keseluruhan atau bagian, komparasi atau perbandingan simpulan atau hasil.Kata Kunci: Kohesi, Koherensi, surah Al Zalzalah


2013 ◽  
Vol 3 (2) ◽  
Author(s):  
N. Jyothi ◽  
Dr. T. Satyanarayana Chary

Financial performance of individual organizations differ very significantly, however, the performance is distinguishable between public sector companies and private sector companies as their nature and size of investment and business environment is different . The ECIL is a very vast growing company which requires additional funds on a regular basis, whether internal or external. Particularly, the company needs both long term and short-term finances in view of its present position and enormous scope for improvement in the services provided. The present paper is a modest attempt to discuss the financial performance analysis of ECIL, Hyderabad in terms operating profits, capital employed ratios and turnover in a comprehensive manner over a period of 10 years.


2019 ◽  
Vol 10 (3) ◽  
pp. 158
Author(s):  
K.M. Widi Hutami ◽  
I.D.A. Made Budhyani ◽  
I.G. Sudirtha

ABSTRAK Penelitian ini bertujuan untuk mendeskripsikan (1) tata rias wajah (2) tata rias rambut, (3) tata busana (4) aksesoris dari tata rias pengantin Agung Kabupaten Tabanan. Jenis penelitian merupakan penelitian deskriptif. Metode pengumpulan data yang dilakukan dengan cara observasi dan wawancara. Sumber data dari A.A. Ayu Ketut Agung sebagai informan kunci, selaku pemilik LKP Salon Agung dan Penglingsir Puri Agung Kabupaten Tabanan, Sagung Oka Pradnyawati selaku pemiliki LKP Salon Anggun dan Made Rahayuni selaku pemilik salon Candra Dewi. Penelitian ini dilaksanakan pada bulan Juni sampai Juli tahun 2019 di Kabupaten Kabupaten Tabanan. Instrumen penelitian ini adalah lembar observasi dan lembar wawancara. Analisis data yang digunakan adalah teknik deskriptif. Hasil penelitian menunjukkan bahwa tata rias pengantin Agung Kabupaten Tabanan terdiri dari (1) tata rias wajah untuk pengantin pria yaitu alis- alis, perona mata, perona pipi, eyeliner, perona bibir dan tata rias wajah untuk pengantin wanita yaitu serinata, alis-alis, hiasan mata, hidung, perona pipi, hiasan bibir, gecek dan penampel pelengan. (2) tata rias rambut untuk pengantin pria menggunakan udeng emas dan tata rias rambut untuk pengantin wanita yaitu pembuatan semi, petitis meruncing berbentuk jantung hati, bunga mawar, bunga cempaka kuning, bunga cempaka putih, bunga sandat, bunga emas, bancangan, bunga kap, bunga kompyong, puspalembo, sanggul gelung tanduk. (3) tata busana untuk pengantin pria menggunakan baju kerah berdiri dengan hiasan emas, umpal prada, wastra prada, saput songket dan tata busana untuk pengantin wanita menggunakan selendang once jawa, selendang ktengsun, wastra songket, tapih prada, sabuk prada. (4) aksesoris untuk pengantin pria menggunakan rumbing dan keris dan aksesoris untuk pengantin wanita menggunakan kalung, subeng, gelang naga satru, gelang kana, sabuk emas, dan cincin. Kata kunci : aksesoris, busana, tata rias, pengantin agung Kabupaten Tabanan ABSTRACT This study aims to describe (1) facial make-up (2) hair make-up (3) fashion (4) accessories from bridal make-up Agung Kabupaten Tabanan. Type of research used is descriptive research. Data collection methods are done by observation and interviews. Source of data from A.A. Ayu Ketut Agung as the owner of the Agung salon LKP and Agung Kabupaten Tabanan castle chancellor, Sagung Oka Pradnyawati as the owner of the Anggung LKP, and Made Rahayuni as the owner of the Candra Dewi salon. This research was conducted from June to July 2019 in Kabupaten Tabanan Regency. The instrument of this study was the observation sheet and interview sheet. Data analysis used was descriptive technique. The results of this study indicate that bridal make-up Agung Kabupaten Tabanan for brides consists of (1) face make-up namely serinata, eyebrows, eye decoration, nose decoration, blush on, lip colour, gecek and penampel pelengan and bridal make-up Agung Kabupaten Tabanan for the groom is face make-up namely eyebrows, eye decoration, blush on, eyeliner, lip colour. (2) Hairdressing on the bride namely making semi, petitis heart shaped, roses, white cempaka flowers, yellow cempaka flowers, ylang flowers, golden flowers, bancangan, bunga kap, kompyong, puspalembo, and sanggul gelung tanduk and the groom’s hair dressing is using udeng emas. (3) Fashion used on the bride is the scarf once jawa, the scarf ktengsun, wastra songket, tapih prada, sabuk prada and the clothes used are baju kerah emas, umpal prada, saput songket, and wastra prada. (4) The accessories used on the bride are the rings, necklaces, gelang nagasatru, gelang kana, and sabuk emas and the accessories used are rumbing and keris. Keyword : Accessories, fashion, make-up, bridal Kabupaten Tabanan


2020 ◽  
Vol 3 (3) ◽  
pp. 597
Author(s):  
Felix Casey Ignatius ◽  
Dewi Linggasari ◽  
Hokbyan Angkat

Determination of public transport fares needs to be compared to the value of the Ability to Pay (ATP) and Willingness to Pay (WTP) of Kereta Rel Listrik (KRL) service users to pay a sum of money for the services received. The purpose of this study is to analyze the amount of ATP and WTP value of Green Line KRL services’ users, especially those through the Jurang Mangu Station. Primary research data collection methods through surveys with online questionnaire to respondents who have used the Green Line KRL. The research data obtained will be processed and analyzed to obtain the results of respondents’ characteristics, ATP values, and WTP values. The analysis results on the existing tariffs of KRL Green Line with a base rate of Rp. 3.000,- shows the value of ATP and WTP of Rp. 5.057,- and Rp. 4.825,-. The ATP and WTP values respectively for those going through the Jurang Mangu Station are Rp. 5.167,- and Rp. 4.875,-. The results of this study indicate that the ATP value is lower when compared to the WTP value, but this ATP value is greater than the existing tariff. This data shows that the current tariff is proportional to the service received.ABSTRAKPenetapan tarif angkutan umum perlu dibandingkan nilai Ability to Pay (ATP) dan Willingness to Pay (WTP) pengguna jasa Kereta Rel Listrik (KRL) untuk membayar sejumlah uang demi pelayanan jasa yang diterima. Tujuan dari penelitian ini adalah untuk menganalisis besaran nilai ATP dan WTP pengguna jasa KRL pada lintas Green Line khususnya yang melalui Stasiun Jurang Mangu. Metode pengumpulan data penelitian secara primer melalui survei dengan panduan kuesioner secara online kepada responden yang pernah menggunakan KRL Green Line. Data penelitian yang diperoleh akan diolah dan dianalisis untuk mendapatkan hasil karakteristik responden, nilai ATP, dan nilai WTP. Hasil analisis pada tarif eksisting KRL Green Line dengan tingkat tarif dasar Rp. 3.000,- didapat nilai ATP dan WTP masing-masing adalah Rp. 5.057,- dan Rp. 4.825,-. Nilai ATP dan WTP untuk yang melalui Stasiun Jurang Mangu masing-masing adalah Rp. 5.167,- dan Rp. 4.875,-. Hasil penelitian ini menunjukkan bahwa nilai ATP lebih rendah jika dibandingkan dengan nilai WTP, tetapi nilai ATP ini lebih besar daripada tarif eksisting. Data ini menunjukkan bahwa tarif yang berlaku saat ini sebanding dengan pelayanan yang diterima.


2019 ◽  
Vol 3 (1) ◽  
pp. 153-159
Author(s):  
Riri Rifardi ◽  
R. Deni Muhammad Danial ◽  
Dicky Jhoansyah

Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.


2021 ◽  
Vol 2 (1) ◽  
pp. 48-58
Author(s):  
Safira Zulfania

This research wanted to know the planning of the management of the vision, mission, and goals of the school in TK II Pertiwi Semarang. Choosing this kindergarten because the school institution has the appropriate vision, mission and goals. This research is descriptive research, namely research defines how the management of the vision, mission, and goals of TK II Pertiwi Semarang. The data obtained using qualitative research, data collection techniques can be done through observation and interviews. In preparing the vision and mission, it involves elements of the surrounding community and the management of related institutions. Pertiwi Kindergarten II School based on the vision, mission and objectives already includes the existing criteria. There needs to be an evaluation if there is anything that needs to be improved.


2021 ◽  
Vol 1 (3) ◽  
pp. 256-269
Author(s):  
Yuliana Yuliana ◽  
Margono Margono ◽  
Edi Suhartono

This study aims to describe the values of the Tandhang dance, explain the role of the Tarara Studio, obstacles, and solutions to obstacles in the preservation of the Tandhang dance in Bangkalan Regency. This study uses a qualitative approach to the type of descriptive research. Data collection was carried out by means of interviews, observation, and documentation. Data analysis used interactive analysis by Miles and Huberman. Tandhang dance has good values which are used as life guidelines for the Madurese, the role of the Tarara Studio is very good in preserving the Tandhang dance with training and staging, the obstacles faced are, delays, differences in ability, laziness, outside culture, differences in public opinion. The solutions taken were reminding, dividing groups, motivating oneself, attracting interest, and accepting differences of opinion. Kajian ini bertujuan untuk mendeskripsikan nilai-nilai tari Tandhang, menjelaskan peranan Sanggar Tarara, hambatan, dan solusi dari hambatan dalam pelestarian tari Tandhang di Kabupaten Bangkalan. Kajian ini menggunakan metode pendekatan kualitatif dengan jenis penelitian deskriptif. Pengumpulan data dilakukan dengan cara wawancara, observasi, dan dokumentasi. Analisis data menggunakan analisis interaktif milik Miles dan Huberman. Tari Tandhang memiliki nilai-nilai baik yang dijadikan sebagai pedoman hidup orang Madura, peranan Sanggar Tarara sangat baik dalam pelestarian tari Tandhang dengan pelatihan dan pementasan, hambatan yang dihadapi yaitu, keterlambatan, perbedaan kemanpuan, malas, budaya luar, perbedaan pendapat masyarakat. Solusi yang diambil yaitu, mengingatkan, membagi kelompok, memotivasi diri, menarik minat, dan menerima perbedaan pendapat.


2019 ◽  
Vol 15 (1) ◽  
pp. 1
Author(s):  
Rissari Yayuk

The problems discussed in this study are as follows. 1) What do speakers mean in the context of children's answers to hakunlah urang in the Banjar family? 2) What is meant by partners in the context of children's answers to hakunlah urang in the Banjar family? The objectives of this study are as follows: 1) what the speaker meant in the context of children's answers to hakunlah urang in the Banjar family 2) what is meant by partners talking in the context of children's answers to hakunlah urang in the Banjar family. Type of qualitative descriptive research. Data sources were disclosed by the Banjar community in Kampung Tabah, Banjar Regency. The time of data collection is January 2019 until March 2019. The technique of data collection is recording and recording. This research uses three steps of work, namely (1) providing data; (2) data analysis; and (3) presentation of the results of data analysis. The theory used is speech act. Data analysis results. 1). the purpose of the speaker in this title. Asking to buy something. b. asking to get something c. asking to do something immediately. d. forbid something. e. remind something. Meanwhile the purpose of the partners talking a. accept with pleasure b. accept by force. c. reject firmly. The conclusion is that the purpose of the speaker is to make the couple do something, while the couple's intention is to accept, accept by force, and refuse altogether 


Al-Qalam ◽  
2019 ◽  
Vol 25 (2) ◽  
pp. 421
Author(s):  
Khaerun Nisa'

This study aims to determine the process of implementation the <em>parunrungi baju </em>and <em>attarasa’s </em>tradition in the Konjo community adult process, how is the existance of the <em>parunrungi baju </em>and <em>attarasa’s </em>tradition in the modern area, and how is the islamic perspective on the procession of tradition. The type of this research is qualitative descriptive research. Data sources are primary and secondary data. Researcher as a key instrument. Data collection methods are observation, deep interview and documentation. <em>Parunrungi baju </em>and <em>attrarasa’s </em>tradition is a traditional ceremony held by Konjo community in eastern Bulukumba, when  a child enters adulthood. The traditional still exists carried out by the community of Konjo until now, as a way to appreciate the ancestrals heritage. According to the islamic perpective on the procession of the traditional ceremonies, such as the presentation of offerings and flattening of teeth <em>(attarasa)</em> is considered contradictory to the existing rules in islam.<br /><p align="center"> </p>


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