scholarly journals PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA PADA PT BANK RAKYAT INDONESIA UNIT AMPERA MERAUKE (STUDI KASUS PADA PT BANK RAKYAT INDONESIA MERAUKE UNIT AMPERA PERIODE 2017)

2018 ◽  
Vol 1 (1) ◽  
pp. 48-63
Author(s):  
Mario Yorgen Aprian ◽  
Paulus Peka Hayon

This research aims to know the performance level of cost center and responsibility at PT Bank Rakyat Indonesia Ampera Units In Merauke. This research is qualitative research. The data used are the data subjects and documentaries. Research on location of PT. Bank Raktyat Indonesia Ampera Units in Merauke. The results of this research show that the accountability of accounting applied in PT Bank Rakyat Indonesia Unit Ampera Merauke, already applied with good can be seen from the realization does not exceed the amount of the budget which in the set and delegation pertaanggungjawaban given and the process of accountability that are controlled by Pt Bank Rakyat Indonesia Ampera Units In Merauke.     Keywords: Accounting accountability, performance assessment and cost center

2021 ◽  
Vol 1 (2) ◽  
pp. 113-126
Author(s):  
Bayhaki Bayhaki ◽  
Eko Riwayadi ◽  
Ari Wibowo ◽  
Dian Supriyadi

Banyak perusahaan melakukan analisis bisnis strategi untuk mengetahui posisi perusahaan ada di posisi mana sehingga perusahaan bisa mengambil strategi yang tepat dalam persaingan bisnis. Penelitian ini bertujuan untuk mengetahui posisi strategi PT. WDJR dan menyarankan strategi terbaik. Analisis SWOT di PT. WDJR belum pernah dilakukan dan dipublikasikan sehingga hasil penilitian ini sangat baik untuk direkomendasikan demi kemajuan perusahaan dan ilmu pengetahuan. Penelitian kualitatif ini dilakukan dengan mendistribusikan kuesioner kepada para pimpinan perusahaan untuk mengetahui aspek internal dan eksternal perusahaan. Selanjutnya data diolah dan dipetakan kedalam grafik SWOT. Hasil penelitian menunjukan bahwa PT. WDJR ada di posisi kwadran satu pertumbuhan dan strategi yang cocok untuk perusahaan adalah startegi agresif meliputi melakukan penetrasi dan pengembangan pasar serta melakukan pengembangan dan inovasi produk supaya perusahaan bisa berlangsung untuk jangak panjang (sustain). Companies have done performance analysis to understand position of their business, this is very important for company to address the correct business strategy to win competition. This research aim to understand business strategy had done by PT. WDJR and suggest the best strategy based on company position. There is no such similar research has done in this company so this result will definitely contribute positively to the company and science. This qualitative research done with questioners distributed and collected from managerial level to collect internal and external aspects which contributes to the company. Data then analyzed and mapped to the SWOT graph. This research show that PT. WDJR stayed in quadrant number one is growth. The business strategy suitable for this position is to strongly develop and penetrate market by doing development and innovation to win the business competition. This research result imply to the company to sharpen their current business strategy for sustainability.


2020 ◽  
Vol 2 (3) ◽  
pp. 160-169
Author(s):  
Ade Stevani ◽  
Dwi Anggraini ◽  
Resnani Resnani

This study aims to describe the fuction of extracurricular art of dance for students of SD Negeri 01 Kota Bengkulu. Type of qualitative research and descriptive naturalistic research method.the subject of this research is the extracurricular coach of dance art and the student of extracurricular activities of dance art. Data collection techniques use observation, interviews, and documentation. Data analysis is done by data reduction, data presentation (data display), data verification(coclusion drawing/verification) and withdrawal of conclusion (verification data). Testing the validity of the data using persistence of observation, membercheck and triangulation. The result of the research show the extracurricular function of dance which includes 1) development fuction, 2) sosialfuction, 3) rekreativefuction, the three fuctions have been done, but there are some indicators in the function of extracurricular art of dance that has not been done, that is development function in indicator the formation in indicator the formation of the character of discipline. In this indicator the formation of the character of students who follow extracurricular activities of dance art came too late because before the extracurricularschedule of dance art there are students who are still in the canteen and rest. Therefore, there should be a break between classroom hygiene activities and extracurricular activities of dance, so that the indicators of character building discipline are done.


Jurnal CMES ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 80
Author(s):  
M. Ibnu Nafiudin ◽  
Imam Makruf

This research aims to describe the structure of the text and the meaning of the poetry on the book Ta'līmu Al-Muta'allīm by Burhānuddīn Az-Zarnūji. This research will be analyzed through structural and Roman Ingarden's strata of norm approach which reveals about educational values. This descriptive qualitative research employs observation and note technique as a method of data collection, in which the researcher records data in the form of verses in the Ta'līmu Al-Muta'allīm book, especially those in chapter 5. The poetry data found, is analyzed by using data triangulation. The results of the research show that the text structure of the poetry of the book Ta'līmu Al-Muta'allīm by Burhānuddīn Az-Zarnūji consists of five layers, including 1) sound layer, 2) meaning layer, 3) layers of things that are stated, 4) the world layer, and 5) the metaphysical layer. Meanwhile, the educational values contain in the meaning of the poetry include the values of religious education, the values of moral education, the values of social education, the values of cultural education, and the values of aesthetic education.


2021 ◽  
Author(s):  
GOVERNANCE: JURNAL POLITIK LOKAL DAN PEMBANGUNAN

This study aims to see the community participation in the satellite area in the construction and maintenance of Drainage in the Village Marindal II District Patumbak Deli Serdang. The research method used to answer the problem in this research is the method of qualitative research approach. Data obtained through in-depth interviews, literature study and documentation. Informant research comes from the elements of sub-district government and community. The results of the research show that the participation, involvement and utilization of drainage facilities are running well.


2019 ◽  
Vol 2 (1) ◽  
pp. 42
Author(s):  
Hari Santoso Wibowo ◽  
Auliya Abdillah ◽  
Herma Musyanto

ABSTRACTMuhammad Cheng Ho Mosque or commonly known as the Cheng Ho Mosque is one of the mosques that provides facilities for converts to form a Muslim personality both in terms of morals and aqidah and understands other syar'i sciences. The purpose of this study is to describe the management steps of the conversion program at Cheng Ho Surabaya Mosque. This type of research is descriptive qualitative research. This research uses observation, interview and documentation methods. The results of this research show that the management of the converts program at the Cheng Ho Mosque in Surabaya was formed because of the background situation and conditions of the converts, departing from the experiences of several asatidzah who were also converts before, then the idea emerged to create a program management and planning to provide quality quality. quality for mualla, so from here a Chinese community was built and the Cheng ho Surabaya Mosque and the PITI Surabaya institution participated in helping to formulate programs and guidance to Muallaf. With the vision and mission of wanting to make Cheng Ho Mosque as a learning satisfaction and center of worship as well as a place for converts to study Islam.ABSTRAK Masjid Muhammad Cheng Ho atau biasa dikenal dengan nama Masjid Cheng Ho salah satu masjid yang menaungi untuk memberikan fasilitas bagi para muallaf dalam membentuk pribadi muslim yang baik dari segi akhlak dan aqidah serta paham dengan ilmu-ilmu syar’i lainnya. Tujuan dari penelitian ini  yaitu  untuk  mendeskripsikan  langkah manajemen program muallaf pada Masjid Cheng Ho Surabaya. Jenis penelitian ini adalah penelitian kualitatif deskriptif. Penelitian ini menggunakan metode observasi, wawancara dan dokumentasi. Hasil penelitian ini diketahui manajemen program muallaf di Masjid Cheng Ho Surabaya dibentuk karena adanya latar belakang situasi dan kondisi para muallaf, berangkat dari pengalaman beberapa para  asatidzah  yang  juga notabenenya dahulu adalah muallaf, lalu muncullah ide untuk membuat sebuah manajemne program dan perencanaan dalam memberikan kualitas yang bermutu  bagi para mualla, maka dari sini lah dibangun sebuah  komunitas  Tionghoa  dan  Masjid Cheng ho Surabaya serta lembaga PITI Surabaya ikut serta dalam membantu  merumuskan program dan pembinaan kepada Muallaf. Dengan visi misi ingin  menjadikan Masjid Cheng Ho sebagai puasat belajar dan pusat ibadah serta menjadi wadah untuk para muallaf dalam mempelajari agama Islam.


Author(s):  
Ebtihaj A. Al-A'ali

This research examines the roles of auditing firms to spread ethical awareness. Auditing firms' roles can also enhance understanding of business companies regarding ethical consumerism. This can be accomplished by assisting businesses to develop their own ethical programs. The programs can enable companies to achieve profit and maintain desirable reputation in relation to investors, employees, and customers. Qualitative research is employed in this research. Based on snowballing technique, six in-depth interviews and two more telephone interviews were conducted. The findings of the research show that auditing firms are not familiar with the issue of ethical consumerism to promote. Businesses have not approached auditing firms to aid them in developing their own ethical programs. Such aid is not seen by auditing firms however as prohibited non-auditing services.


2021 ◽  
Vol 1 (2) ◽  
pp. 201-207
Author(s):  
ADI HERMAWAN

Qualitative research that aims to describe the objectives of managerial supervision as a step in managing school administration that functions as a supporter of the implementation of learning, and aims to create relevant education. The purpose of this action research is to determine the extent of the influence of managerial supervision in improving the performance of principals in the target schools at MIS Kecamatan Pringapus Kabupaten Semarang for the academic year 2021-2022. In this action research was carried out in 2 cycles, from the results of the actions taken it was proven to be able to improve the performance of the principal by achieving the ideal standard. From 70,00% in Cycle I, it can increase to 91,25% in Cycle II. The results of this action research show that supervising supervisors through managerial supervision is effective in improving the performance of principals in the target schools at MIS Kecamatan Pringapus Kabupaten Semarang. ABSTRAKPenelitian kualitatif yang bertujuan mendeskripsikan sasaran supervisi manajerial sebagai langkah pengelolaan administrasi madrasah yang berfungsi sebagai pendukung terlaksananya pembelajaran, dan bertujuan agar terciptanya pendidikan yang relevan. Tujuan dari penelitian tindakan ini adalah untuk mengetahui sejauh mana pengaruh supervisi manajerial dalam meningkatkan kinerja kepala madrasah  di madrasah binaan MIS Kecamatan Pringapus Kabupaten Semarang tahun pelajaran 2021-2022. Dalam penelitian tindakan ini dilakukan dalam 2 siklus, dari hasil tindakan yang dilakukan terbukti dapat meningkatkan kinerja kepala madrasah dengan mencapai standar ideal. Dari 70,00% pada Siklus l, dapat meningkat menjadi 91,25% pada siklus II, Hasil penelitian tindakan ini menunjukkan bahwa pembinaan pengawas melalui supervisi manajerial adalah efektif dapat meningkatkan kinerja kepala madrasah  binaan di MIS Kecamatan Pringapus Kabupaten Semarang.


2010 ◽  
Vol 7 ◽  
pp. 83-105
Author(s):  
Konstanze Jungbluth

The aim of this paper is to propose a system of the demonstrative pronouns in Brazilian Portuguese within the broader context of the other Romance languages. The results of the qualitative research show important differences between the spoken and the written variety. Thus a double-faced systematization is developed. The multi-faceted process of reduction and re-establishment from two- to three-terms-paradigms and vice-versa from Latin to neo-latin languages, esp. from Portuguese to Brazilian Portuguese might be of interest not only for linguists working on Romance Languages but also for those interested in typology, language change and processes of grammaticalization.


2019 ◽  
Vol 3 (1) ◽  
pp. 37
Author(s):  
Dewa Ayu Kadek Dian Shintya Dewi ◽  
Dewa Ketut Sastrawidana ◽  
Ni Made Wiratini

Abstrak Penelitian ini bertujuan untuk mendeskripsikan dan menjelaskan (1) pengelolaan alat dan bahan praktikum di SMA Negeri 1 Tampaksiring dilihat dari aspek perencaaan, pengadaan, penggunaan, pemeliharaan, inventarisasi, serta pemusnahan alat dan bahan yang rusak, dan (2) hambatan-hambatan yang dialami dalam mengelola alat dan bahan praktikum. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Data penelitian dikumpulkan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa (1) pengelolaan alat dan bahan praktikum pada laboratorium kimia belum dilaksanakan dengan optimal, khususnya pada aspek pengadaan, penggunaan, pemeliharaan, inventarisasi, dan pemusnahan, (2) terdapat beberapa hambatan dalam mengelola alat dan bahan praktikum, yaitu a) pada proses pengadaan yaitu keterbatasan dana, b) pada penggunaan yaitu kondisi laboratorium yang digunakan sebagai ruangan kelas, kurangnya waktu, dan keterbatasan alat dan bahan praktikum, c) pada proses pemeliharaan dan inventarisasi yaitu waktu dan tenaga ahli, serta d) pada proses pemusnahan yaitu sulitnya mencari tempat untuk lubang pembuangan dan pemahaman guru yang kurang. Kata kunci: alat dan bahan praktikum, laboratorium kimia, pengelolaan. Abstract This research aimed to describe and explain (1) the management of practicum equipment and materials at SMA Negeri 1 Tampaksiring viewed from the aspects of planning, procuring, utilizing, maintaining, inventoring, and disposing of the broken practicum equipment and materials, and (2) the obstacles in managing practicum equipment and materials. This research was a qualitative research with a phenomenologyy approach. The research data was collected through observation, interviews, and documentation. The results of this research show that (1) the management of practicum equipment and materials has not been implemented optimally, especially in the aspects of procuring, utilizing, maintaining, inventoring, and disposing, (2) there are several obstacles in managing practicum equipment and materials, were a) in procuring prosses is funding, b) in utilizing prosses are laboratory conditions which is used as classroom, lack of time, and the limited practicum equipment and materials, c) in maintaining and inventoring prosses are lack of time and expertise, and d) in disposing prosses are the difficulty of finding a place for drainage holes and lack of understanding of teacher. Keywords: practicum equipment and materials, chemistry laboratory, management


2019 ◽  
Vol 7 (3) ◽  
pp. 282-292
Author(s):  
Fety Khosianah

Purpose: Cases of child sexual abuse are becoming a serious social problem in Indonesia. The rising number of child sexual abuse cases from year to years are reported in various related institutions. It makes worried to the all of community because they can not keep an eye on their children for 24 hours. Methodology: The design of this study is qualitative research with literature review and theoretical review in which will looking for the right strategies for preventing child sexual abuse base on child developmental stage theory. Results: The results of research show that the place of child sexual abuse occurs not only in quiet places, even at home, as well as in the school where the child is studying .The gap between the child’s knowledge of how to protect themself from the threat of sexual abuse has led to the need to establish a program of preventing child sexual abuse and needs the right strategy for preventing child sexual abuse based on their developmental stages, so the cases of sexual abuse in children can be minimized. Implication: One effective strategy to minimize cases of child sexual abuse is self-protection training program. This program lead to equip children with knowledge to identify patterns of sexual abuse and how to deal with them. This program also primarily aimed at every child who is vulnerable to becoming a victim of sexual abuse. That is why a special appropriate strategy for the prevention of child sexual abuse is required for children. In the future, every child will get information on the prevention of sexual abuse more accurately based on the their stage of development.


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