scholarly journals ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA MEDICAL LABORATORY PARAHITA DIAGNOSTIC CENTER SURABAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 245-252
Author(s):  
Mir’a Azham Fanaul Fana ◽  
Martha Suhardiyah ◽  
Yuli Kurnia

Environmental accounting is the term to include environmental costs in the accounting of a company or government agency. The laboratory is a service company engaged in health that can have positive and negative impacts on society, namely waste. Laboratoirum waste is waste generated from laboratory practice activities that can contain toxic active ingredients that can transmit disease. This study aims to determine how the application of environmental accounting in the laboratories and the treatment of waste in the laboratory. This research is a qualitative descriptive study using primary data and secondary data. Data collection techniques using triangulation namely obervasi, interviews, and documentation. Data analysis technique is done by data reduction, data display, and data verification by comparing the results of observations, interviews and documentation to determine the application of environmental accounting and laboratory waste handling. Based on the results of the study, it is known that the Severity Laboratory has done a good waste management, and has incurred environmental costs. This is in line with Law No. 32 of 2009 concerning environmental protection and management. With the issuance of costs, the Severe has helped protect and protect the environment as stated in the Law.

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Regina Mariana Franciska ◽  
Jullie J. Sondakh ◽  
Victorina Z. Tirayoh

Environmental Accounting is an accounting science that has the function of identifying, measuring, valuing, recognizing, presenting, and disclosing costs incurred for the purpose of managing the environment. This study aims to determine the application of Environmental Cost Accounting at the company, in terms of identifying, measuring, presenting, and disclosing the Environmental Costs that exist in the company.The research was conducted at the PT. Royal Coconut Airmadidi. This study is a qualitative research. This study uses primary data and secondary data. The result of this research is the application of Environmental Cost Accounting in the company in terms of recognition, measurement, presentation, and disclosure of Environmental Cost has sealed with existing Financial Standars Accounting. But, the company has not made a specific Financial Statement.


MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.


2019 ◽  
Vol 2 (1) ◽  
pp. 32
Author(s):  
Uzima Candrawati

This study aimed to adjust the predetermined theme with the theme implemented. In addition, giving interesting presentations to students, and teachers can improve the quality of human resources in the field of technology and information. This study used a qualitative approach. Data sources consisted of primary data and secondary data through procedures for collecting data with participatory observation, in-depth interviews, and documentation studies. The data analysis technique in this study used domain techniques, taxonomic techniques, compound techniques, and theme techniques. For the process of checking the validity of the data, a triangulation process was carried out to obtain accurate research results. The results of the study obtained that in thematic learning using the Lesson Plan (RPP) to achieve a basic competency set out in the Content Standards and described in the syllabus through various learning behaviors of students.


Author(s):  
Siti Umayah ◽  
Junanah Junanah

Pesantren, Islamic boarding school, as Islamic educational institutions by setting the main objectives of Islamic education is simply to generate the Santri (students) to explore religious knowledge (tafaqquh fid-din). However, since the 1970s Pesantren began to open up indicating that Islamic boarding schools with their dynamics required recognition by the community about their existence. Kiai Sahal Mahfudh, a Pesantren intellectual figure with a traditional background helped encourage the Pesantren to be able to respond to modernization and the demands of society in the right way. Kiai Sahal Mahfudh presents himself as a figure with transformative, innovative and visionary vision in transforming Pesantren education. He argued that Pesantren education cannot be separated from its two potentials: religiosity and social potential. This study aimed to determine the perspective of Pesantren education based on the perspective of Kiai Sahal Mahfudh and its relevance to the development of contemporary Pesantren. This study is a library research using the primary data in the form of Nuansa Fiqh Sosial, papers, or any works of Kiai Sahal Mahfudh. Meanwhile, the secondary data were in the form of books related to the Pesantren or AZJAF Vol.1 No. 2 (Special Issue 2021) Page 24 the thoughts of Kiai Sahal Mahfudh. The analysis technique used content analysis in which the phases of analysis started by determining the problems, formulating the frame of thoughts and preparing the methodology devices, data analysis and data interpretation.The results of this research showed that the teaching of the kitab kuning needs the abilty to understand contextually for solving contemporary social problems. The formulation of the objectives of pesantren education in preparing righteous and akram people in line with the functions of humans personally as khalifah of Allah who also carry out social functions to prosper and manage the earth.The da’wah islamiyyah or propagative potential in pesantren is not only articulated in word but also in deeds or da’wah bil hal. For kiai Sahal Mahfudh, da’wah can also in the form of community empowerment. Both have the same end goals. These are relevant and in accordance with the direction of development of contemporary pesantren which wants pesantren to no longer only carry out their traditional functions as religious educational institutions, but also as social community institutions.


2019 ◽  
Vol 2 (4) ◽  
pp. 56 ◽  
Author(s):  
Nur Intan ◽  
Abdul Kadir ◽  
Rahman Tandi

This study used a descriptive qualitative research method with the technique of determining informants by purposive sampling. The technique of data collection is done by collecting primary data (interviews and observations) and collecting secondary data (literature studies and documentation). While the data analysis technique uses qualitative data analysis techniques.The results of this study indicate that the current waste management strategy at the Kendari City Environment and Forestry Service is quite maximal in overcoming waste generation. This can be seen from the strategic planning carried out by the Kendari City Environment and Forestry Service in the implementation of being able to increase the waste reduction target in carrying out its vision and mission of realizing Kendari which is clean and beautiful. While for operational planning at the Kendari City Environment and Forestry Service, it is still not optimal, it is faced with a related obstacle, namely the lack of technical staff available in their respective fields. This lack of a workforce can result in increasing volumes of waste every day because the population is not proportional to the number of employees, especially workers who handle the waste.


2021 ◽  
Vol 3 (1) ◽  
pp. 75-83
Author(s):  
Salma Fitri Nurfauziah ◽  
Nizar Alam Hamdani

This study discusses the influence of social media on interest in buying copilogy products. The relationship used in this study is a causal relationship with 60 Garut domiciled consumer respondents who have already tried their products. The data analysis technique used is simple regression with the application of SPSS 20. The measurement scale used by researchers is the interval scale. This study uses primary data and secondary data obtained from books, journals, literature, scientific works from the internet with relevant sources. The primary data collection technique in this study is an online questionnaire that contains a number of structured statements given to respondents through Google forms and respondents provide answers based on a Likert scale of 1-5, starting from 1 (strongly disagree) to 5 (strongly agree). The conclusion of this research is the significant effect between the influence of Social Media on Kopilogi Buy Interest.


2020 ◽  
Vol 4 (3) ◽  
pp. 311
Author(s):  
Palupi Sri Wijayanti ◽  
Ganung Anggraeni

This study aims to determine the level of mathematical literacy skills in the integrated thematic book on the theme of saving creatures in grade 6 used by the students. This research approach is descriptive qualitative and the type of research is literature. Primary data sources are integrated thematic books on the theme of saving living beings in grade 6 and secondary data sources are references to support students' mathematical literacy abilities. The data processing technique is done by editing, organizing, and drawing conclusions. The data analysis technique used is the content analysis which aims to provide systematic and printed written information and discussion. The results showed that the mathematics literacy skills of students in grade 6 SD were at level one, two, and three. Level three explains that students can carry out procedures clearly, including procedures that require sequential decisions.


2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Tri Mulato ◽  
Sudirman Sudirman ◽  
Kamaruddin Kamaruddin ◽  
Iryani Iryani

Sharia banking are interested in getting involved channeling financing to the real sector of SMEs, including Bank BNI Syariah Makassar and Bank Panin Dubai Syariah Makassar. The purpose of this study is to determine the development of SMEs financing provided by sharia banking. Then to find out the role of sharia banking for the distribution financing for SMEs in the city of Makassar. As well as to find out the form of integration of the development of the department of sharia banking UIN Alauddin Makassar, through the distribution of financing for SMEs in sharia banking institution. This type of research is a field research, by taking data directly. The nature of the research is qualitative. The data source uses primary data and secondary data related to the research theme. The data analysis technique used in this research is qualitative descriptive, which describes the objects in the study. The results of this study indicate the development of the distribution of financing in sharia banking reaching 15.93 percent. Then Bank BNI Syariah and Bank Panin Dubai Syariah Makassar channeled financing to SMEs sector, reaching 20 percent. The form of integration in the development of departement sharia banking is by presenting courses on object management of financing sharia banking and courses on SMEs business.


2019 ◽  
Vol 6 (2) ◽  
pp. 249
Author(s):  
Sitti Hardiyanti Arhas ◽  
Suprianto Suprianto

Management is a tool to achieve the desired goals, with good management it will facilitate the realization of the goals of a company or organization. The effective and efficient use of elements in management owned by a business will be able to bring advantages to businesses and consumers. The management elements consist of Material, Method, Man, Machine, Money, and Market, known as 6M. This study aims to determine the effectiveness of the implementation of 6M at Artebo MSMEs. The research method used is a type of qualitative research, namely research in the form of words, sentences, schemes, and descriptions. The data sources consist of primary data and secondary data obtained from observations and interviews. Primary data comes from information, statements, and information from informants. Secondary data comes from documentation review. The main instrument in this study is the researcher himself with the aid of a mobile recorder; observation sheet; and interview sheets. The data collection techniques used were observation, interview, and documentation. The collected data is checked by triangulation, namely checking the validity of the data using something other than the data concerned for checking purposes or as a comparison. The data analysis technique used an interactive analysis model. The stages in data analysis taken in this study include data reduction; presentation of data; validation test; and verification. As for the results of the study, namely MSME Artebo has implemented the elements of 6M management effectively, this is adjusted to the conditions of the micro-business being run. The man that is owned is one person, namely the owner. Money used in production activities can be explored because the material is easy to use and affordable. The materials used mostly comes from nature, namely wood. The machine used is a simple machine because of the limited resources that can be utilized. The method used is a traditional method. And the market that is used to sell products is done in a Word of Mouth manner.


Author(s):  
Ginanjar Arif Wijaya ◽  
Sarwaji Surwandi ◽  
Sumarwati Sumarwati

This research is a descriptive qualitative study that examines the relevance of social criticism on Stand Up Comedy Indonesia towards anecdotal text learning in high school. Stand Up Comedy is a form of comedy or comedy that is delivered monologically to the audience. Stand Up comedy is not only an entertaining spectacle, but every material that is aired is criticized or the message delivered. The purpose of this study was to identify the relevance of social criticism on Stand Up Comedy Indonesia towards anecdotal text learning in high school. The data in this study are in the form of a Stand Up Comedy Indonesia video. The primary data source in this study is Stand Up comedy Kompas TV documents and videos on YouTube. While secondary data sources are relevant primary books, international journals, papers, etc. that are needed in the study of theory. The data collection technique in this study is by documentation and literature. The analysis technique used in this study uses qualitative analysis techniques. Because the data obtained are in the form of texts from various different literary sources, a text analysis is needed. The results of this study are three things. 1) The discourse of stand Up comedy academy has the same structure , namely based on the genre of discourse. 2) The schema and discourse sequence of stand Up comedy academy are in accordance with anecdotal texts, namely those that have components of abstract structure, orientation, crisis, reaction and code. The division of structures can be divided into two parts, complete structure and incomplete. 3) The implementation of the results of this study can be used as teaching material at the eleventh grade high school about producing coherent anecdotal texts in accordance with the characteristics of the text made both orally and in writing.


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