scholarly journals Calculating Depreciation of Fixed Assets Using the Straight Line Method (Case Study in Household Scale Hatchery (HSRT) Grouper Fish in Pasir Putih Village, Bungatan District, Situbondo Regency)

2019 ◽  
Vol 10 (2) ◽  
pp. 105-113
Author(s):  
Musyaffa Rafiqie
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Secondary Data ◽  
Qualitative Research Methods ◽  
Purposive Sampling ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Straight Line Method

The purpose of the research is to describe, know and understand the value of depreciation fixed assets  with Straight line method.  At the Household Scale Hatchery (HSRT) grouper fish, village Pasirputih, Bungatan, Situbondo City. Qualitative research methods, descriptive type. The data collected is primary and secondary data. Respondents are taken by purposive sampling in which respondents are taken based on certain criteria. To calculate depreciation of fixed assets and their impact on profits, the Straight Line method is used. The size of the larvae is between 2.5 x 2 x 1.3 m to 4 x 2.5 x 1.8 m, like grading 2.5 x 2 x 1.5 to 3 x 2 x 1.5 m, like a palnton 1.5 x 1.5 x 1 m up to 3 x 2.5 x 1.8 m, rotifer tanks 1.5 x 1.5 x 1 up to 2.5 x 2 x 1.5 m and tanks of size 3 x 3 x 1.8 m up to 4 x 2.5 x 2 m. Fish that are turned over at household scale seedlings (HSRT), in Pasirputih Village, Bungatan District, Situbondo Regency are groupers. Farmers during HSRT operations, have never calculated depreciation of their HSRT infrastructure.

scholarly journals Efektifitas Penyaluran Zakat Pada Masjid Darussalam Kota Wisata Cibubur

2021 ◽  
Vol 1 (2) ◽  
pp. 81-105
Author(s):  
Rifqi Chairul Umam
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Research Method ◽  
Secondary Data ◽  
Qualitative Research Methods ◽  
Data Sources ◽  
Secondary Data Sources ◽  
Economic Improvement ◽  
Descriptive Qualitative

Zakah is one of the pillars of Islam that must be implemented, zakah is generally divided into 2, zakah maal and zakah fitrah. A mosque is a place for Muslims to perform worship both in congregation and individually. In Indonesia the mosque is also a place for collecting and distributing zakat funds. This study aims to identify the effectiveness of zakat distribution through mosques (case study of Darussalam Mosque, Kota Wisata, Cibubur). The research method used is descriptive qualitative research methods with primary and secondary data sources that will be obtained from interviews, viewing reports related to zakat, observations, and documentation to Amil in Masjid Darussalam, Kota Wisata, Cibubur. The results of the study show that all indicators, that is right on target, economic improvement, use of funds. with some notes that need to be considered, namely the ZakatPro program must be carried out carefully monitoring and coaching so that mustahik can be more productive, and provide solutions to each mustahik's business problems

Logistics Activities in Vietnamese Retail Enterprises: Problems and Solutions

2019 ◽  
Vol 35 (3) ◽  
Author(s):  
Dang Thi Huong ◽  
Vu Thi Minh Hien
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Problems And Solutions

Logistics is one of the important factors to ensure the availability of goods, promote retail businesses to deliver and consume goods quickly. However, logistics in Vietnamese retail businesses is identified to be limited, reducing the efficiency and competitiveness of enterprises. Using qualitative research methods (observation, document synthesis, interview, case study), the paper pointed out some problems in logistics activities of Vietnamese retail businesses; at the same time, analyzed experience in logistic activities of Vinmart store chain. Based on these results, the paper proposed some useful solutions to improve the logistics activities and enhance the competitiveness of Vietnamese retail businesses in the context of integration.

scholarly journals Pendidikan ekonomi dalam keluarga pemilik home industry Desa Jatimalang Kecamatan Klirong Kabupaten Kebumen

2021 ◽  
Vol 1 (7) ◽  
pp. 694-701
Author(s):  
Aryani Purwaningrum ◽  
Hari Wahyono
Keyword(s):  
Qualitative Research ◽  
Everyday Life ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Economic Education ◽  
Purposive Sampling ◽  
The Family

Abstract This study aims to look at economic education in the family carried out by parents to children. All parents have taught family economic education in different ways. The importance of economic education in the family is to form children to use money rationally. As for economic education in the family, namely modeling, habits, discussion and communication, and consumption rationality. Researchers used qualitative research methods with a phenomenology approach. The technique used in this research is purposive sampling. The data technique is done by observing, interviewing and documenting. Parents' awareness to teach economic education in the family is high. By doing intense learning and full motivation from parents, children will quickly understand and apply it in everyday life. Abstrak Penelitian ini bertujuan untuk melihat pendidikan ekonomi dalam keluarga yang dilakukan oleh orang tua kepada anak. Semua orang tua telah mengajarkan pendidikan ekonomi keluarga dengan cara yang berbeda. Pentingnya pendidikan ekonomi dalam keluarga adalah membentuk anak untuk menggunakan uang secara rasional. Adapun pendidikan ekonomi dalam keluarga yaitu keteladanan, kebiasaan, diskusi dan komunikasi, dan rasionalitas konsumsi. Peneliti menggunakan metode penelitian kualitatif dengan pendekatan fenomenologi. Teknik yang digunakan dalam penelitian ini adalah purposive sampling. Teknik data dilakukan dengan observasi, wawancara dan dokumentasi. Kesadaran orang tua untuk mengajarkan pendidikan ekonomi dalam keluarga cukup tinggi. Dengan melakukan pembelajaran yang intensif dan penuh motivasi dari orang tua, anak akan cepat memahami dan menerapkannya dalam kehidupan sehari-hari.

scholarly journals EVALUASI PERLAKUAN AKUNTANSI ASET TETAP PADA CV SARANA ADI PUTRA PERIODE 2017 s/d 2018

2020 ◽  
Vol 12 (1) ◽  
pp. 95-104
Author(s):  
Fany Asmara ◽  
Yumniati Agustina
Keyword(s):  
Qualitative Methods ◽  
Purchase Price ◽  
Book Value ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Acquisition Costs ◽  
Straight Line Method ◽  
Descriptive Qualitative

The purpose of this study is to evaluate the accounting treatment of fixed assets in CV Sarana Adi Putra by using descriptive qualitative methods. This study refers to SAK ETAP Chapter 15 concerning fixed assets that apply in Indonesia. With the evaluation results of this study it can be concluded in terms of recognition of fixed assets are recognized if the fixed assets have been used as operational which is in accordance with SAK ETAP, and the acquisition of fixed assets is not in accordance with SAK ETAP because the company only records the purchase price, and costs incurred are directly charged . In terms of measurement of fixed assets, it is not in accordance with SAK ETAP because there is no policy governing the valuation. In terms of the methods of preparation, the company uses the straight-line method in accordance with SAK ETAP. In terms of the presentation of fixed assets, the company records acquisition costs, depreciation expense, accumulated depreciation, book value in which the accumulated depreciation is reduced according to SAK ETAP. in terms of disclosure of fixed assets, is not in accordance with SAK ETAP because there is no policy governing the disclosure.   Keywords: Fixed Assets, SAK ETAP Chapter 15 concerning Fixed Assets

Qualitative Research in Information Systems

2011 ◽  
pp. 291-304 ◽  
Author(s):  
M. Gordon Hunter
Keyword(s):  
Qualitative Research ◽  
Information Systems ◽  
Narrative Inquiry ◽  
Research Methods ◽  
Representative Sample ◽  
Qualitative Research Methods ◽  
Systems Research ◽  
Information Systems Research ◽  
Research Questions

The purpose of this chapter is to provide the researcher, who already is inclined to apply qualitative research, with an overview of methods. A representative sample of qualitative research methods is presented, which may be employed when conducting information systems research. These methods include Action Research, Case Study, Ethnography, Grounded Theory, and Narrative Inquiry. Examples of these research methods are also included, which provide a description of the method and references to more detailed presentations. Researchers should thoroughly explore these methods and become fully cognizant of when to appropriately apply each method. It is important to ensure that the chosen method addresses the research questions and supports the research objectives.

scholarly journals ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP UNTUK MENGOPTIMALKAN BEBAN PPH TERUTANG PT WELDINGTON INDONESIA PADA TAHUN 2013

2018 ◽  
Vol 12 (1) ◽  
pp. 16-28
Author(s):  
Priska Patricia ◽  
Yuliana Sumadi
Keyword(s):  
Income Tax ◽  
Balance Method ◽  
Fiscal Year ◽  
Net Income ◽  
Trading Company ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Straight Line Method ◽  
Year 2013

PT Weldington Indonesia is a trading company for welding and cutting equipments and accessories (iron materials). The Company applies Straight-Line methodology to capitalize its fixed assets. Under Straight-Line methodology, PT Weldington Indonesia’s 2013’s Net Income and Income Tax, were Rp 2,907,835,195, and Rp 646,955,422, whereas under the Declining-Balance method, the Net Fiscal Income and Income Tax were Rp 2,902,350,988 and Rp 645,735,301. In Fiscal Year 2013, the depreciation expense calculation under Straight-Line method resulted to a lower depreciation value and higher Profit Before Tax, compared to the Declining-Balance method. In conclusion, the 2013 Income Tax was lower under Declining-Balance method compared to Straight-Line method.

scholarly journals Analysis of Digital Games Related to Mathematics Education with Deconstructing

2021 ◽  
Vol 11 (2) ◽  
pp. 46
Author(s):  
Selçuk Alkan ◽  
Ebru Korkmaz
Keyword(s):  
Qualitative Research ◽  
Mathematics Education ◽  
Research Methods ◽  
Universal Design ◽  
Digital Games ◽  
Qualitative Research Methods ◽  
Design Model ◽  
Digital Game ◽  
Game Mechanics

In this study, the design and educational aspects of digital games on Steam (Digital Game Sales Platform) were examined. Case study, one of the qualitative research methods, was used in the research. Universal design model and principles, educational and game mechanics were used in the analysis of the games. The games were analyzed using the Deconstructing method. In parallel with the findings obtained, it is seen that game mechanics are more various than learning mechanics in games. Also in game designs, it is considered that entertainment is more important than educational use. It was determined that question-answer mechanics are used more frequently among learning mechanics in games. One reason for this may be the ease of construction of question-answer mechanics. The main goal is to establish an interaction between education and game mechanics. In addition, it was defined that another important mechanic used in games is "instant feedback". In addition, in line with the findings, it was detected that in-game rules, levels and awards facilitate learning and increase motivation.

scholarly journals Etika komunikasi Islam mahasiswa organisasi PMII (Pergerakan Mahasiswa Islam Indonesia) dalam menangkal berita hoaks di Facebook

2020 ◽  
Vol 5 (2) ◽  
pp. 155
Author(s):  
Ila Khafia Wafda
Keyword(s):  
Qualitative Research ◽  
Social Media ◽  
Research Methods ◽  
Islamic Law ◽  
Sampling Technique ◽  
Student Organizations ◽  
Qualitative Research Methods ◽  
Communication Ethics ◽  
Purposive Sampling ◽  
Depth Interview

<p>This study aims to see how Islamic communication ethics is in an effort to ward off hoax news on Facebook that hit students of the PMII. The reason is, the existence of hoax reporting on Facebook contradicts the vision of the PMII organization which is committed to being a forum for strengthening aqidah, morals, and creating a society like the Ummah. The research used qualitative research methods through in-depth interview approaches and observations of active students in the PMII organization uses a sampling technique based on purposive sampling technique. The results showed that students instilled communication ethics according to Islamic law in using Facebook social media, so steps need to be taken to communicate in accordance with Islamic teachings to avoid the rampant hoax news on Facebook to promote morals according to Islamic law refer to the example of the Prophet, p.b.u.h. That it is important for PMII student organizations to promote morals in accordance with Islamic law, and also apply communication ethics in accordance with Islamic law by promoting the principles of Islamic communication, namely: qawlan sadidan, qawlan balighan, qawlan maysura, qawlan layyina, qawlan karima, qawlan ma'rufa. So it is necessary to understand and apply Islamic communication ethics by students of the PMII organization so that it becomes the basis for accessing Facebook.</p>

scholarly journals ANALISIS AKAD PEMBIAYAAN MUDHARABAH DAN IMPLIKASINYA TERHADAP KESEJAHTERAAN ANGGOTA DALAM PERSPEKTIF EKONOMI SYARI’AH (Studi Kasus di Kopwan BMT An Nisa Yogyakarta 2013)

2016 ◽  
Vol 5 (1) ◽  
pp. 63
Author(s):  
Muhammad Ngasifudin ◽  
Abdul Salam
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Descriptive Approach ◽  
The Impact

Abstract Vision and Mission Suitability Kopwan BMT An-Nisa ‘is a good partner for a whole by using the principle of sharing (profi t sharing) because of the characteristics common to Kopwan BMT An-Nisa’ TOTAL LIABILITY such as mudaraba fi nancing, the bank mechanism Shari’ah applies to products fi nancing-products. The parties involved in this case have to do transparency and partnership are good and relaxed and able to provide a sense of peace to the members. Because all of the expenses and income with business berkitan routine. Financing is in Kopwan BMT An-Nisa ‘is constantly increasing, this study to describe bertujaun of fi nancing, the system of fi nancing and results on the impact of the fi nancing is for the welfare of members. In this case study using qualitative research methods with descriptive approach, to obtain data through observation, interviews and documentation, analysis of the data obtained, collected, processed, analyzed and then matched with the concept and application of fi nancing on Kopwan BMT An-Nisa ‘interpretation and reviewing pull back later at a conclusion and give suggestions. Keywords: mudaraba fi nancing, profi t and lose sharing, welfare (Fallah)

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