scholarly journals RENT ACCOUNTING SYSTEM AS AN INTERNAL CONTROL EFFORTS

2019 ◽  
Vol 3 (1) ◽  
pp. 22-30
Author(s):  
Novia Ekasari Mukti ◽  
Endah Masrunik ◽  
Diana Elvianita Martanti
Keyword(s):  
System Theory ◽  
Internal Control ◽  
Research Method ◽  
Qualitative Method ◽  
Accounting System ◽  
Literature Study ◽  
Control Effort ◽  
Analysis Techniques ◽  
Multiple Tasks ◽  
Study Techniques

This study aims to describe how the flow of the accounting system for leasing goods as an internal control effort used by UPT Rusunawa is in accordance with the accounting system theory and internal control. This research method uses descriptive qualitative method using observation, interview, documentation and literature study techniques. Data analysis techniques are used triangulation techniques. The sample in this study is UPT Rusunawa, Public Housing Office, Blitar city. The results of this study, namely the rental accounting system and internal control at the Flat Unit UPT in practice there are still less in accordance with the theory. This is because there are multiple tasks in the administration. The administration section here is also part of the payment. But in its implementation the system that has been implemented has been going well because every process carried out has been very detailed

scholarly journals PENERAPAN SISTEM PENGENDALIAN INTERNAL DAN PERLAKUAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD. ANGKASA RAYA KUPANG

2019 ◽  
Vol 7 (1) ◽  
pp. 1-14
Author(s):  
Magdalena Daos ◽  
Yohana Febiani Angi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Research Method ◽  
Study Data ◽  
Research Data ◽  
Questionnaire Data ◽  
Analysis Model ◽  
Literature Study ◽  
Analysis Techniques ◽  
Internal Control System

Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan di UD. Angkasa Raya Kupang. Metode penelitian yang digunakan adalah metode penelitian kombinasi. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi, kuesioner dan studi pustaka. Teknik analisis data yang digunakan adalah menggunakan model analisis Miles dan Huberman, termasuk reduksi, tampilan, dan penarikan kesimpulan atau verifikasi dan peneliti juga menggunakan rumus Dean J. Champion untuk menganalisis data kuesioner (1) mengolah jawaban kuesioner (2) jawaban pengelompokan (2)pengelompokan jawaban untuk kuesioner (3) saling melengkapi setiap jawaban responden (4) membandingkan jawaban "Ya" dengan jawaban responden dan (5) membuat laporan kemudian untuk mencari tahu sejauh mana penerapan sistem kontrol internal dan perawatan persediaan barang dagangan disesuaikan berdasarkan kriteria yang ditetapkan. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan dilakukan oleh UD. Angkasa Raya kurang efektif atau memiliki persentase 49,79% dan 43,86%. Kata kunci: Sistem Pengendalian Internal, Perlakuan Akuntansi, Dan Inventarisasi Barang Dagangan.   This research to find the application of the internal control system and the treatment of merchandise inventory accounting at UD. Angkasa Raya Kupang. The research method used in a combination research. Data collection techniques used were observation, interview, documentation, questionnaire and literature study. Data analysis techniques used were using the Miles and Huberman analysis model, including reduction, display, and conclusion drawing or verification and researchers also used the Dean J. Champion formula for analyzing the questionnaire data (1) tabulation of questionnaire answers (2) grouping answers to questionnaires (3) adding up each respondent’s answer (4) comparing the answer “Yes” to the respondent’s answer and (5) making a report later to find out as far as where the application of the internal control system and treatment inventory of merchandise is adjusted based on the established criteria. The results of the study show that the application of the internal control system and the treatment of merchandise inventory accounting carried out by UD. Angkasa Raya is less effective or has a percentage of 49,79% and 43,86%. Keywords: Internal Control System, Accounting Treatment, And Inventrory Of Merchandise.

scholarly journals PRINSIP NEW AND NOVELTY DALAM PERLINDUNGAN PATEN DI INDONESIA

2020 ◽  
Vol 8 (8) ◽  
pp. 1240
Author(s):  
Ni Kadek Wedayanti Ari Suputri ◽  
Ida Ayu Sukihana
Keyword(s):  
Research Method ◽  
Patent Protection ◽  
Descriptive Analysis ◽  
Literature Study ◽  
Legal Research ◽  
Conceptual Approach ◽  
Analysis Techniques ◽  
Study Techniques

Studi ini bertujuan untuk mengkaji persyaratan dalam permohonan perlindungan paten dan menganalisis pernerapan prinsip new and novelty dalam perlindungan paten. Metode penelitian yang digunakan dalam studi ini adalah metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Dalam menunjang studi ini digunakan bahan hukum primer berupa peraturan perundang-undangan yaitu Undang-Undang No. 13 Tahun 2016 Tentang Paten dan bahan hukum sekunder yaitu buku-buku dan literatur tentang paten yang menunjang studi ini. Pengumpulan bahan hukum menggunakan teknik studi kepustakaan. Setelah bahan hukum terkumpul maka perlu dianalisa bahan-bahan hukum tersebut untuk kepentingan studi ini dengan menggunakan teknik analisis deskriptif. Hasil dari studi ini menjelaskan bahwa (1) Persyaratan dalam Permohonan Perlindungan Paten termuat dalam Pasal 24 sampai Pasal 29 Undang-Undang No. 13 Tahun 2016 Tentang Paten; dan (2) Penerapan prinsip new and novelty merupakan persyaratan substantive dalam permohonan perlindungan paten sehingga suatu invensi harus memenuhi prinsip tersebut agar memperoleh perlindungan Paten. This study aims to examine the requirements in applying for patent protection and analyze the application of new and novelty principles in patent protection. The research method used in this study is a normative legal research method with a statutory and conceptual approach. In supporting this study primary legal materials are used in the form of legislation namely Law No. 13 of 2016 concerning Patents and secondary legal materials namely books and literature on patent that support this study. Collection of legal materials using literature study techniques. After the legal materials are collected it is necessary to analyze these legal materials for the benefit of this study by using descriptive analysis techniques. The results of this study explain that (1) The requirements in the Patent Protection Application are contained in Article 24 to Article 29 of Law No. 13 of 2016 concerning patents; and (2) The application of the principle of new and novelty is a substantive requirement in an application for patent protection so that an invention must meet these principles in order to obtain patent protection.  

scholarly journals STUDI ETNOMATEMATIKA: KAIN BERBAHAN DASAR HALAL DITINJAU DARI MOTIF SADULUR BATIK LEBAK PROVINSI BANTEN

2021 ◽  
Vol 1 (1) ◽  
pp. 27-39
Author(s):  
Andri Imam Subekhi ◽  
Swastika Oktavia
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Data Reduction ◽  
Research Method ◽  
Qualitative Method ◽  
Literature Study ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Ethnographic Approach ◽  
Data Validity

Ethnomatematics is mathematics that is contained in culture. The purpose of this research is to examine the material of the sadulur batik lebak banten motif through aspects of halal products. The research method used is a qualitative method with an ethnographic approach. The data collection techniques used are literature study, interviews and documentation. The data analysis techniques used were data reduction, data presentation, and conclusion drawing. Data validity checks were carried out by extending observations, increasing persistence, using reference materials. The result of this research is that in the batik sadulur motif of lebak banten, there is a halal aspect of the material used in the form of batik cloth, the equipment used such as cloth, chanting and coloring.

scholarly journals Konflik Psikologis Tokoh Utama dalam Novel Arini Masih Ada Kereta yang Akan Lewat Karya Mira W

2020 ◽  
Vol 6 (2) ◽  
pp. 116-123
Author(s):  
Nurhasanah Nurhasanah ◽  
Darwin Effendi ◽  
Puspa Indah Utami
Keyword(s):  
Research Method ◽  
Internal Conflict ◽  
The Novel ◽  
Main Character ◽  
Literature Study ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Data Source ◽  
Study Techniques ◽  
Descriptive Method

The purpose of this study was to describe the psychological conflicts contained in the novel Arini Masih Ada Kereta yang Lewat by Mira W. The research method used is descriptive method. The data source in the study was the novel Arini Masih Ada Kereta yang Lewat by Mira W. consisting of 232 pages, a book thickness of 20 cm, published in 2018 by PT Gramedia Pustaka Utama. The collection technique uses literature study techniques, reading techniques, and note taking techniques. While the data analysis technique used content analysis techniques. Based on the research results, it shows that the psychological conflicts built in the novel Arini Masih Ada Kereta yang Lewat by Mira W are in the form of internal conflict and external conflict. Internal conflict, namely the main character Arini felt a raging feeling shortly after the feeling of happiness when she saw the baby she had given birth to. Then, the external conflict, namely the character Arini knows a reality that Helmi said, such as a slap for Arini, a child who he thought had died was still alive and Helmi who took care of him.

scholarly journals Evaluation of Internal Control Activities Operating Income On Technical Implementation Unit (UPTD) Terminal Joyoboyo Surabaya

2018 ◽  
Vol 1 (2) ◽  
pp. 131-145
Author(s):  
Yanna Ika Pratiwi ◽  
Supartini Supartini
Keyword(s):  
Data Analysis ◽  
Quantitative Analysis ◽  
Internal Control ◽  
Research Method ◽  
Qualitative Data ◽  
Accounting System ◽  
Qualitative Data Analysis ◽  
Operating Income ◽  
Analysis Techniques

This study aims to determine whether the application of internal control activities on operating income has been running effectively. This research method using quantitative analysis of the factors which is causing a problem, for that we need the internal control over operating income, and using qualitative data analysis techniques in order to determine as to whether the evaluation of internal control penapatan reception operations have been implemented effectively. The results of this study indicate that the implementation of the internal control on the Terminal UPTD Joyoboyo can not be implemented, the implementation of internal control can only be done if the amendment to the accounting system as well as the separation of the functions necessary to anticipate the implications fungsi.Sebagai geminating expected by the authors is the need to change the system accounting is centralized to decentralized, monitoring needs to be optimized, it is expected the separation of the functions to avoid geminating functions.

scholarly journals Deconstruction of maleficent characters in the movie titled 'maleficent'

2021 ◽  
Vol 5 (S3) ◽  
Author(s):  
Ch. Evy Tri Widyahening ◽  
Nugraheni Eko Wardhani
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Research Method ◽  
Fairy Tale ◽  
Qualitative Method ◽  
Sleeping Beauty ◽  
Literature Study ◽  
Analysis Technique ◽  
Female Image ◽  
Study Techniques

The purpose of this study was to analyze 1) Maleficent character deconstruction, 2) female image deconstruction in the story, and 3) character values ??contained in the studied films. The research method used is a qualitative method with an emphasis on the character of Maleficent. Data collection techniques used are literature study techniques or documentation studies. The data analysis technique analyzes the content or text-based deconstruction survey theory, which begins with selecting data from the rewatching film 'Maleficent' and the rereading of the Sleeping Beauty fairy tale. The idea was used to search for opposition binaries and analyze Maleficent's character both in the film and in the original fairy tale. The results showed that Maleficent's existence was deconstructed into a figure of a magic woman who was kind, compassionate, motherly and always maintained the calm and safety of Princess Aurora. Deconstruction takes place on other supporting characters in evil films, such as the king and princess Aurora. The deconstruction can be seen in the image of women depicted in the film. Princess Aurora's image is deconstructed into a vital, assertive, straightforward, brave, and critical figure.

scholarly journals Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah

Akuntabilitas ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 237-248
Author(s):  
Dwi Sulistiani
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Boarding School ◽  
Flow Chart ◽  
Financial Reports ◽  
Internal Control System ◽  
Multiple Tasks ◽  
Information And Communication

This study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclear. Monitoring has been carried out with the existence of monthly and annual financial reports, but it has not been compiled according to the accounting standards that should be. The flow chart has not been created so that the results of this study are in the form of a cash flow chart AIS can be used by the Sabilurrosyad boarding school.

scholarly journals Pengelolaan Bahasa Untuk Pembelajaran Di Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 1078-1085
Author(s):  
Zuniar Kamaluddin Mabruri
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Language Policies ◽  
Literature Study ◽  
Language Management ◽  
Triangular Relationship ◽  
The Government

This study aims to understand language management for learning in Indonesia. The research method used is a qualitative method with the type of literature study. The results show that the State of Indonesia has carried out language management in relation to the recognition of existing languages and is regulating for the government in the context of the state and nation so that there is a triangular relationship between language and the state which is regulated by the government for the benefit of the nation. If the state has guaranteed the existence of a language as a whole, then a number of policies will emerge to guarantee the rights and obligations of each in managing the existing language. Policies are formulated in the form of rules known as regulations, to serve as joint guidelines between the government and speakers of existing languages.

scholarly journals EVALUASI STRATEGI PEMASARAN PADA MASA PANDEMI COVID19

VALUE ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 39-56
Author(s):  
Harry Ramadhan ◽  
Endah Widati ◽  
Ibnu Fiqhan Muslim
Keyword(s):  
Marketing Strategy ◽  
Research Method ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Business Environment ◽  
Marketing Mix ◽  
Analysis Techniques ◽  
Profitability Analysis ◽  
The World ◽  
Food And Beverage

Competition in the restaurant and cafe industry at this time is very tight and competitive. This is marked by the growing number of new competitors in the world of Resto and Cafe. The restaurant and cafe industry as one of the food and beverage supply sectors that can support national and regional economic development. In Depok, there are 170 restaurants and cafes operating. The purpose of this study was to find out how the results of the implementation of Marketing Strategy During the Covid19 Pandemic at Like No Other Cafe Depok. The research method used is descriptive qualitative method. Using interviews, questionnaires and observations to related parties as data collection techniques. Thus, the data analysis techniques used were VRIO and PESTLE analysis to analyze the business environment, profitability analysis to evaluate the results of the implementation of the marketing mix program used and descriptive analysis to analyze planning, implementation and marketing strategy activities. The results showed that the strategy implemented by Like No Other Cafe during the Covid19 pandemic was considered effective so that Like No Other Cafe was still able to survive and generate income even though the income was only 50% of normal conditions.

scholarly journals Nilai-Nilai Pendidikan Akidah dalam Novel “Mars Betapa Berartinya Sosok Ibu Dalam Hidupku” Karya Aishworo Ang

2021 ◽  
Vol 18 (1) ◽  
pp. 69
Author(s):  
Ida Aroyani ◽  
Hasanudin Hasanudin ◽  
Husni Husni
Keyword(s):  
Content Analysis ◽  
Data Collection ◽  
Research Method ◽  
Data Interpretation ◽  
Islamic Education ◽  
The Novel ◽  
Literature Study ◽  
Educational Values ◽  
Study Techniques

This study aims to 1) determine the values ​​of Aqidah Education in "Novel MARS How Meaningful a Mother in My Life" by Aishworo Ang. 2) find out the relevance of Aqidah Education Values ​​in the novel "MARS How Meaningful a Mother is in My Life" by Aishworo Ang with current Islamic education. The research method used by the author is content analysis. This analysis is used by the writer to reveal, understand and capture literary works. Meanwhile, data collection techniques are literature study techniques or documentation by examining various writings related to the object of research. The collected data were then analyzed using the stages of data processing, categorization, and data interpretation. After analyzing the data, the authors obtained the following conclusions: 1) The values ​​of aqidah education in the novel "MARS How Meaningful a Mother's Figure in My Life" by Aishworo Ang includes: a) Illahiyat, (a matter of divinity such as about His Essence) b ) Nubuwat, (prophetic issues, scriptures, etc.) c) Ruhaniyat (unseen problems such as spirits, angels, jinn, etc.) d) Sam'iyyat, (problems that can be known through revelation, such as barzhakh , heaven, hell and others) 2) The Relevance of Aqidah Educational Values ​​in Aishworo Ang's Novel "MARS How Meaningful a Mother's Figure is in My Life" with current Islamic education, which is in accordance with the aims of education aimed at improving the quality of Indonesian people, namely humans having faith and fearing God Almighty, this is in line with the contents of the story in the novel "MARS How Meaningful a Mother's Figure in My Life" which generally contains the values ​​of faith, including faith in Alla. h, faith in the book of Allah, faith in the Angel of God, faith in the Prophet, faith in the Last Day, and faith in the destiny of Allah.

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