scholarly journals An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero)

2018 ◽  
Vol 3 (1) ◽  
pp. 53-61
Author(s):  
Yefni Yefni ◽  
Hamdani Arifulsyah ◽  
Suci Nurulita
Keyword(s):  
Jel Classification ◽  
Historical Cost ◽  
Descriptive Research ◽  
Current Period ◽  
Qualitative Descriptive ◽  
Paper Review ◽  
Agricultural Business ◽  
The Impact ◽  
A Company

Objective - This study aims to identify the impact of the application of the PSAK 69 in plantation companies in Riau, particularly in PT Perkebunan Nusantara V (Persero), and the impact of PSAK 69 to the profit gained by PT Perkebunan Nusantara V (Persero). Methodology/Technique - This research is a qualitative descriptive research. The approach used in this research is a case study. The object of this research is PT Perkebunan Nusantara V (Persero). PT Perkebunan Nusantara V (Persero) is a company engaged in the field of palm oil plantations. This study uses the data from PT Perkebunan Nusantara V (Persero)'s annual report in 2016 and the data is collected using interviews and documentation techniques. Findings - The results of this study indicate that PT Perkebunan Nusantara V (Persero) has not implemented the PSAK 69 in its agricultural business. In addition, there are differences in the measurement and recording of the biological assets applied by PT Perkebunan Nusantara V (Persero) under the PSAK 69 (IAS 41). PT Perkebunan Nusantara V (Persero) measures and records its biological assets based on historical cost, so there is no gain or loss in the current period. In addition, the profit gained by PTPN V for the year ending on 31 December 2016 is too low. Novelty - The results of this study are expected to be used as a reference for other plantation companies in implementing the PSAK 69. In addition, the results of this study are also useful to regulating agencies in developing rules and policies in the field of accounting, including in re-evaluating the PSAK 69. Type of Paper: Review Keywords: PSAK 69; Agricultural Products; Biological Assets; Profit. JEL Classification: G32, M41.

scholarly journals Penerapan Prinsip-Prinsip Good Corporate Governance dalam Pengelolaan Wakaf Tunai pada Badan Wakaf Uang Tunai MUI Yogyakarta

2020 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Ananto Triwibowo
Keyword(s):  
Corporate Governance ◽  
Swot Analysis ◽  
Public Institution ◽  
Basic Principles ◽  
Study Approach ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Qualitative Descriptive ◽  
The Impact

As a public institution that has a mandate to manage the waqf cash fund, the waqf agency is required to be capable of managing the cash waqf fund and implementing the principles of Good Corporate Governance (GCG) as a form of responsibility to public The impact of the implementation of GCG itself, in addition to improve the level of public trust, will increase the amount of fund accepted by the waqf agency. This research aims to describe the management of cash waqf and to analyze the implementation of Good Corporate Governance (GCG) principles respectively done and in BWU/T MUI DIY in the management of cash waqf. This is a qualitative-descriptive research using a case study approach aimed to describe the reality of the cash waqf management and the implementation of GCG principles in BWU/T MUI DIY. The results were then analyzed or measured using the theories relevant with the issues concerned. In addition, this research used SWOT analysis to observe the strengths, weaknesses, opportunities and challenges in managing the cash waqf faced by the BWU/T MUI DIY. Based on the results of the research, it can be found that in the management of the cash waqf done by BWUT MUI DIY overall has been implemented in accordance with the existing laws, either from legislation, regulation of religion minister, and regulation issued by BWI. Meanwhile for the implementation of GCG principles in the management of cash waqf done by BWUT MUI DIY recently has not been done maximally. Of five basic principles of GCG including transparency, accountability, responsibility, independence and fairness, in fact there are only two principles conducted entirely that is the principle of independence and fairness. On the other hand, the principles of transparency, accountability, and responsibility have not been applied entirely.

scholarly journals Study of Space Comfort in Street Clown Products (Case Study: Mampang Clown)

2019 ◽  
Vol 6 (1) ◽  
pp. 24-38
Author(s):  
Ali Ramadhan ◽  
Juliano Umar Permana
Keyword(s):  
Economic Impact ◽  
Research Methods ◽  
Positive Impact ◽  
Outward Appearance ◽  
Descriptive Research ◽  
Large Form ◽  
Qualitative Descriptive ◽  
The Impact

Comfort is one element that needs to be considered and contained in a space. Space comfort can have an impact on space users when carrying out their activities. The costume is known as one of the items used that needs to pay attention to the element of comfort. In a product, there is space that can be filled for various purposes. Clowns are one of the products made by humans and have space inside. Clowns can be used by users to make a living by entertaining one of them by swaying. So that there needs to be comforted so that when using it, it can provide a positive impact that can affect users.By using qualitative descriptive research methods, this research is expected to help provide information about the comfort of space in the product of mampang clown costume so that it can provide benefits to its users to maximize their work.From the research conducted, it was found that clown costumes are quite different from clown costumes in general. From the outward appearance that has a characteristic by using a large mask and clothing that has a large form gives influence to its users. With its use used in busy streets, the comfort of clown costume rooms can make an impact on its users not only the economic impact but also the impact on the conditions faced. 

KEPEMIMPINAN LURAH DALAM PENGELOLAAN BANK SAMPAH DI KELURAHAN RAYA KECAMATAN SINGKEP BARAT KABUPATEN LINGGA PROVINSI KEPULAUAN RIAU

2021 ◽  
pp. 13-27
Author(s):  
Agung Nurrahman ◽  
Gatiningsih Gatiningsih ◽  
Muhammad Tri Syaputra
Keyword(s):  
Environmental Issues ◽  
Research Data ◽  
Community Leaders ◽  
Structured Interviews ◽  
Political Will ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Waste Bank

This research focuses on how leadership has a major role in addressing environmental issues, especially through the garbage bank program as a form of case study. Furthermore, the problems that occur in the midst of society are often rely solely on political will or political desire to solve them. The research is to know and learn Lurah's (head of village) leadership in the management of waste banks specifically. This research is qualitative descriptive research. Data collection techniques through structured interviews, documentation and observations. Researchers conducted an analysis using leadership theory from Yukl, where the theory discusses leadership comprehensively. Researchers only focus on five parts of the concept that are considered relevant, namely: visionary, guidance, affiliative, democratic and communicative concepts. The results of this study based on these dimensions are good enough Lurah (head of village) leadership. But there are several things that are considered able to optimize the running of the program through the role of Lurah (Head of village) leadership, namely: first, involving active knots and community leaders such as MUI, academics to support scientific aspects, and professionals in the field of practical management. Keywords: Leadership, Head of Village, Environmental Issues, Waste Management, Waste Bank  

scholarly journals Error analysis of prospective mathematics teachers in solving of applying radian measurement problem in trigonometry courses

2021 ◽  
Vol 12 (2) ◽  
pp. 343-357
Author(s):  
Yayan Eryk Setiawan ◽  
Surahmat Surahmat
Keyword(s):  
Prospective Teachers ◽  
Measurement Problem ◽  
Transcript Analysis ◽  
Research Subjects ◽  
Case Study Approach ◽  
Study Approach ◽  
Intuitive Thinking ◽  
Descriptive Research ◽  
Qualitative Descriptive

This research aims to describe the mistakes of the prospective teachers in solving the application of radian measurement problems and their causes. This type of research is qualitative descriptive research with a case study approach. The types of data collection in this research consisted of the results of the subject's work and transcripts of interviews with research subjects. By following the type of data, this research instrument consists of one question about the problem of applying radian measurement and interview guidelines developed by the researchers. Data analysis of the subject's work is carried out by classifying the types of errors to know the types of errors that arise in solving the problem of applying the radian measurements. While the transcript analysis of the interview results was carried out by coding the words to determine the factors causing the errors that appeared. The results of the research indicate that the error in solving the problem of applying the radian measurement are misconceptions and factual errors. This misconception is generally caused by intuitive thinking, while this factual error is generally caused by not paying careful attention to the information in the question. The solution to these errors is to analyze the elements of the circle that are interconnected in solving the problem of applying the radian measurements and to be careful in writing the information that is known in the question. 

scholarly journals Public interaction of health workers during the Covid-19 pandemic

2021 ◽  
Vol 10 (6) ◽  
pp. 268-277
Author(s):  
Tara Anglelorenza Pricilly Dea ◽  
Aliefya Rachim Maharani
Keyword(s):  
Health Service ◽  
Health Workers ◽  
Coordinated Management Of Meaning ◽  
Service Programs ◽  
Qualitative Descriptive ◽  
The Impact ◽  
Descriptive Method ◽  
Case Study Methods

The impact of the COVID-19 pandemic has limited the space for the community and health workers to provide health services. In this study, we want to see how the role of health workers can minimize health problems that occur in the field. GERMAS (Gerakan Masyarakat Hidup Sehat) which contains to implement the health service programs seeks to provide information through mobile broadcasts on services for preventing Covid-19 activities through vaccination and distributes anthelmintics to children, which is expected to be a forum for the health service to keep interacting with children and societies and also to give some meanings or messages to conveyed the community. This research used a qualitative descriptive method with case study methods and data collection techniques through interviews and observations. The theory used in this research is Coordinated Management of Meaning. For the results, Tanjung Selor Health Center Health Workers and the Tanjung Selor community set a pattern to create meaning in their communication. Health workers and communities create meaning and interpret meaning in their activities through the GERMAS Program.

scholarly journals HYBRID LEARNING DALAM PEMBELAJARAN KOSA KATA BAHASA ARAB PADA ANAK BERBANTUAN MEDIA AL-MUTHO

2019 ◽  
Vol 2 (1) ◽  
pp. 40
Author(s):  
Nuril Mufidah ◽  
Umi Salamah ◽  
Imroatul Muthoharoh ◽  
M. Irfan Islamy
Keyword(s):  
Elementary School ◽  
Elementary Schools ◽  
Hybrid Learning ◽  
Alternative Media ◽  
Third Grade ◽  
Face To Face ◽  
Descriptive Research ◽  
Third Grade Students ◽  
Qualitative Descriptive

This study aims to develop learning media in the form of videos called "Al-Mutho" videos on Haalatul Hadiiqoh material in third-grade students of elementary school. This is qualitative descriptive research and type of case study that aims to determine students' perceptions in using ‘Al-Mutho” videos. The results showed that students felt happier and eager to learn vocabulary (mufrodat) by using the video "Al-Mutho." Also, students are also able to remember ten new vocabulary words that are taught in one time face to face. This can be seen from the ability of students to answer the questions given quickly and precisely. Based on the results of the study it can be concluded that the video "Al-Mutho" can be used as an alternative media for mufrodat learning in Arabic for elementary schools. 

scholarly journals MAJA LABO DAHU SLOGAN IN CHARACTER EDUCATION

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Mulyadin Mulyadin ◽  
Amat Jaedun
Keyword(s):  
Character Education ◽  
Subject Matter ◽  
Religious Values ◽  
Case Study Approach ◽  
Study Approach ◽  
Descriptive Research ◽  
Teachers And Students ◽  
Qualitative Descriptive

Abstrak: Tujuan dari penelitian ini untuk mengungkapkan: (1) nilai-nilai semboyan maja labo dahu dalam pendidikan karakter;  (2) implementasi semboyan maja labo dahu dalam pendidikan karakter;  (3) efektivitas implementasi semboyan maja labo dahu dalam pendidikan karakter di MTs Negeri 1 Kota Bima. Penelitian ini adalah penelitian deskriptif kualitatif dengan menggunakan pendekatan studi kasus. Penentuan  subjek penelitian yang dilakukan dengan teknik purposive. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Data dianalisis dengan menggunakan teknik analisis kualitatif model interaktif dengan langkah-langkah: pengumpulan data, reduksi data, penyajian data, dan kesimpulan. Hasil penelitian menunjukkan bahwa: (1) Nilai-nilai semboyan maja labo dahu sesuai dengan nilai-nilai dalam pendidikan karakter, yaitu: nilai religius, jujur, disiplin, mandiri, menghargai prestasi, dan cinta tanah air. (2) Implementasi semboyan maja labo dahu belum dirumuskan secara eksplisit atau dibakukan sebagai materi pelajaran. (3). Semboyan  maja labo dahu telah efektif memberikan pengetahuan moral tentang nilai-nilai semboyan maja labo dahu kepada siswa. Kata Kunci:   semboyan,  maja labo dahu,  pendidikan karakter MAJA LABO DAHU SLOGAN IN CHARACTER EDUCATION Abstract: The purpose of this research was to reveal: (1) ) the values of the maja labo dahu slogan in character education; (2)  the implementation of   maja labo dahu  slogan  in character education; (3) the effectiveness of the implementation  of maja labo dahu  slogan in character education in Public MTs 1 Bima City. This research is a qualitative descriptive research using case study approach in Public MTs 1 Bima City. Informants in this study were principals, teachers, and students of Public MTs 1 Bima City. Determination of research was subjects conducted with purposive techniques. Data were collected through observation, interviews, and documentation. The results showed that: (1) The values of maja labo dahu slogan were in accordance with the values in character education, namely: religious values, honest, disciplined, independent, appreciating achievement and loving the homeland. (2) the implementation of maja labo dahu slogan in Public MTs 1 Bima City was not formulated explicitly or standardized as subject matter. (3) The slogan maja labo dahu has effectively provided moral knowledge about the values of maja labo dahu  to learners. Keywords: Maja labo dahu slogan,,  character education

scholarly journals Peran Kepala Sekolah Dalam Mengembangkan Mutu Budaya Organisasi

2018 ◽  
Vol 2 (2) ◽  
pp. 407
Author(s):  
ZM Abid Mohammady
Keyword(s):  
Organizational Culture ◽  
Field Research ◽  
Education Institution ◽  
Quality Of Education ◽  
A Value ◽  
Qualitative Descriptive ◽  
The Impact

Abstract: In the context of Indonesia, the quality of education seems to be something taboo to talk about, however, according to researchers the quality of education in Indonesia is very apprehensive. It is necessary for the role of headmaster and special efforts in developing a quality education institution through organizational culture as a value system that is understood, imbued, run jointly by members of the organization as a system of meaning or guidance for the organizers. This study aims to describe the three roles and impacts role of the headmaster role in developing the quality of organizational culture, they are: (1) the role of the headmaster as a manager; (2) the role of the headmaster as the educator; (3) the role of the headmaster as the supervisor; 4) The impact of the headmaster's role in developing the quality of organizational culture quality at SDMT Ponorogo. This research is categorized into a field research with qualitative descriptive approach and the research design was case study. The setting of study was at SDMT Ponorogo.  The findings showed that (1). The role of headmaster as manager encompasses conducting internal and external analysis, internalizing the Islamic value that is kemuhamadiyahan value. (2). The role of the headmaster as an educator includes involving educators in upgrading, workshops or training in order to provide opportunities for educators to improve their knowledge and skills by learning to the higher education, conducting cadre to members of organizational culture and creating jargon to motivate members of organizational culture. (3). The role of the headmaster as a supervisor comprises overseeing and Evaluating the performance and achievement of members of organizational culture, conducting weekly, monthly and semester meetings, monitoring achievements of educators and learners. (4) The impact of the school headmaster's role in developing the quality of organizational culture is organizational culture climate becomes harmonious and schools achieve more attainments.Abstrak: Dalam konteks Indonesia, mutu pendidikan seolah-olah menjadi barang yang tabu untuk diperbicangkan, dalam konteks tersebut kualitas pendidikan di Indonesia sangat memperihatinkan. Untuk itu diperlukan peran kepala sekolah dan Upaya khusus dalam mengembangkan sebuah mutu lembaga pendidikan melalui budaya organisasi sebagai sistem nilai yang dipahami, dijiwai, dijalankan secara bersama oleh anggota organisasi sebagai sistem makna atau pedoman bagi pelaku organisasi. Penelitian ini bertujuan untuk mendeskripsikan dan menjelaskan tiga peran serta dampak peran  kepala sekolah dalam mengembangkan mutu budaya organisasi, yaitu: (1) Peran kepala sekolah sebagai Manajer, (2) Peran kepala sekolah sebagai Educator, (3) Peran kepala sekolah sebagai supervisor, dan (4) Dampak peran kepala sekolah dalam mengembangkan mutu budaya organisasi di SDMT Ponorogo. Dengan menghasilkan temuan: (1).Peran kepala sekolah sebagai manajer diantaranya: melakukan analisis internal dan eksternal, menginternalisasi nilai keislaman yaitu nilai kemuhammadiahan. (2). Peran kepala sekolah sebagai educator diantaranya: mengikut sertakan pendidik dalam penataran, workshop atau pelatihan memberikan kesempatan kepada pendidik untuk meningkatkan pengetahuan dan keterampilannya dengan belajar ke jenjang pendidikan yang lebih tinggi, melakukan pengkaderan kepada anggota budaya organisasi. membuat jargon-jargon untuk memotivasi anggota budaya organisasi. (3). Peran kepala sekolah sebagai supervisor diantarnya: mengawasi dan mengevaluasi kinerja dan pencapaian anggota budaya organisasi, mengadakan rapat setiap, minggu, bulan dan semester, memantau prestasi pendidik dan peserta didik. (4) Dampak peran kepala sekolah dalam mengembangkan mutu budaya organisasi diantaranya: iklim budaya organisasi menjadi harmonis, sekolah menjadi lebih berprestasi.

Coastal Community Empowerment Strategy through PT. Antam (Persero) Tbk UBPN Southeast Sulawesi’s CSR Program

2021 ◽  
Vol 1 (1) ◽  
pp. 31-39
Author(s):  
Nur Azisyah Mukmin ◽  
Krisdyatmiko
Keyword(s):  
Mining Industry ◽  
Community Empowerment ◽  
Coastal Communities ◽  
Coastal Community ◽  
Client Relationship ◽  
Long Time ◽  
Qualitative Descriptive ◽  
Using Data ◽  
The Impact ◽  
A Company

This article attempts to analyze the coastal community empowerment strategy of PT. Antam (Persero) Tbk UBPN Sultra’s CSR program. A company which engages in the mining industry should be aware of the impact caused by its activity. 53% of people living in coastal areas, especially for fisherman communities seen their icome decreased. This research used qualitative descriptive approach to examine the company, local government, yayasanbahari, and coastal communities beneficiaries as its unit analysis while also using data collection techniques such as interviews, observation, and documentation to filter the appropriate data. The sustainable economy-based coastal community empowerment program has been carried out since 2017 in 3 (three) villages in Pomalaa District, Kolaka Regency, Southeast Sulawesi. The findings of this research are: a) there is social jealousy between groups of fisherman due to difference in ethnical identities of Bugis, Bajo, and Makassar tribes. This conflict is known as primordial conflict and can be reduced by the creation of trust via interaction between YayasanBahari and coastal communities; b) there is class conflict between the boss and labor fisherman. The interaction between the two is known as the patron-client relationship that has lasted for a long time and has prevent the coastal communities to become self-sustaining.

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