Perlakuan Akuntansi untuk Aset Bersejarah pada Situs Bung Karno Kabupaten Ende

Analisis ◽  
2020 ◽  
Vol 18 (2) ◽  
pp. 27-40
Author(s):  
Iriany Dewi Soleiman
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Case Study Approach ◽  
Management Agency ◽  
Analysis Techniques ◽  
Finance Management ◽  
Study Approach ◽  
Observation Methods ◽  
Qualitative Descriptive

This research aims to determine the accounting treatment for historical assets on the site of the PSAP of the Bung Karno Ende reviewed from 2010 (in terms of recognition, measurement, presentation and historical asset disclosure) this research is a Qualitative research using a case study approach to the Financial Management Agency and the regional assets of Ende Regency. Data collection is done using observation methods, interviews and documentation. Data analysis techniques used are qualitative descriptive. The results of this study showed that the regional Asset Finance Management Agency (BPKAD) Ende Regency, has not implemented the accounting treatment of historical assets of the site of Bung Karno in accordance with PSAP No. 07 year 2010. It can be seen as follows, BPKAD recognizes the site of Bung Karno is a historical asset is not a obligation because it has historical value and it is difficult to estimate the period of its benefits, but in terms of historical asset measurement of the site of Bung Karno judged only Buildings and buildings but the historical values have not been presented with zero value and are not disclosed in the records of the financial statements.

scholarly journals Penerapan dan Evaluasi PSAP Nomor 13 dalam Penyajian Laporan Keuangan (Studi pada Universitas Pendidikan Ganesha)

2021 ◽  
Vol 31 (2) ◽  
pp. 288
Author(s):  
A.A. Sagung Intan Kesuma Dewi ◽  
Ketut Muliartha
Keyword(s):  
Public Service ◽  
Financial Management ◽  
Financial Statements ◽  
Service Agency ◽  
Case Study Approach ◽  
Financial Reports ◽  
Decentralized System ◽  
Study Approach ◽  
Depth Interviews

This research was conducted with the aim of knowing and evaluating the application of PSAP Number 13 in presenting the financial statements of Universitas Pendidikan Ganesha. This research uses qualitative methods with the approach used is a case study approach. Data obtained through documentation, observation, and in-depth interviews. The results in this study indicate that Universitas Pendidikan Ganesha has referred to PSAP Number 13. There are several obstacles found in the preparation of the financial statements which are, 1) the understanding of human resources in the use of the accrual basis is not yet comprehensive 2)  the  used  of  decentralized  system  in  financial management creates an biased information. Keywords: PSAP Number 13; Financial Reports;  Public Service Agency.

scholarly journals Kehidupan Keuangan Keluarga Muslim

2021 ◽  
Vol 4 (2) ◽  
pp. 345-367
Author(s):  
Rini Purnamasari ◽  
Ahmad Abbas
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Financial Statements ◽  
Case Study Approach ◽  
Study Approach ◽  
Financial Position ◽  
The Family ◽  
Cash Basis ◽  
Muslim Family

Economic needs sometimes become one of the sources of problems in household life, but they can be solved if the family is built by good financial management. This research aims to demonstrate practices of household accounting by studying the life of muslim family. The type of this research is qualitative using a case study approach. Informants of this research were household units of muslim family. Data analysis in this research used reductions, displays, and inferences. The result of this research discloses that the conceptual framework of household accounting Islamic is found in muslim families under the method of recording cash basis. The practice of household accounting can be built in accounting cycles starting from transaction documents, recorded into general journals, conducted the posting into ledgers, prepared adjusting journals, and financial statements including activity, and financial position statements. Informants of muslim family in this research recognize the expenditure of Zakat, Infaq, and Shadaqah (ZIS) Keywords: Accounting; Islamic; Family; Financial Statements; Household

scholarly journals Penguatan Karakter Kebangsaan dan Kompetensi Pedagogik Berorientasi Pada Keterampilan Abad 21

MADRASAH ◽  
2018 ◽  
Vol 10 (2) ◽  
pp. 83
Author(s):  
Puji Rahayu ◽  
Turmudi Turmudi ◽  
Agus Muharram ◽  
Mamad Kasmad ◽  
Nuur Wachid Abdul Majid
Keyword(s):  
21St Century ◽  
21St Century Skills ◽  
Project Based Learning ◽  
National Character ◽  
Case Study Approach ◽  
Analysis Techniques ◽  
Study Approach ◽  
The World ◽  
Collection Data

<em>This research aims to reveal how the national character and pedagogic competence have oriented to 21st Century Skills for Students at Universitas Pendidikan Indonesia. This research used to qualitative that using case study approach. This research took place at UPI Campus Purwakarta. Informants at this time are: (1) leadership; (2) lecturers; and (3) students. Data analysis techniques using interactive models Miles and Huberman, namely: data collection, data condensation, display data, and concusion: drawing / verifying. The results of this research is the process of strengthening national character and mastery of pedagogic potential for PGSD UPI Students Purwakarta Campus is in accordance with the needs of 21st century skills. The learning process includes: (1) Project Based Learning; (2) Religious Tutorials; (3) Extracurricular Field Practices; and (4) Video Projects themed Local Wisdom. Through this method, they can help them to work in the world and be able to utilize pedagogic's teachers</em>

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 MODEL PEMBELAJARAN PESANTREN DALAM MEMBINA MORALITAS SANTRI DI PONDOK PESANTREN SABILUL HASANAH BANYUASIN

2020 ◽  
Vol 2 (1) ◽  
pp. 103-116
Author(s):  
Ema Dwi Fitriyani ◽  
Abu Mansur ◽  
Syarnubi Syarnubi
Keyword(s):  
External Factor ◽  
Field Research ◽  
Data Display ◽  
Case Study Approach ◽  
Internal Factor ◽  
Analysis Techniques ◽  
Study Approach ◽  
Negative State ◽  
The Family

Morality children in Indonesia have experienced morality degradation which is very concering starting from, drug abuse, student brawls, and criminal acts. The cause of the decline in child morality is deviant associations, the entry of westernized culture, resulting in a negative state. There fore we need an educational instution that can foster children’s morality, one of which is the pesantren eductional instution. This study aims to determine what learning models are carried out by pesantren in fostering the morality of students. And to find out what factor support and hinder the pesantren of student’s morality In pesantren Sabilul Hasanah.. This research includes qualitative field research, using a case study approach  to perfrom deep ekspolasi and research informants using purposive sampling. Data collection techniques using, observation, interviews, and documentation while the data analysis techniques uses data reduction, data display and verification. The results of this study indicate that the pesantren learning model in fostering the morality of students in pondok pesantren Sabilul Hasanah Banyuasin getting very good attention from the pesantren. This is shown from the rules which are applied by the pesantren which is arranged through manners and laws pesantren Sabilul Hasanah Banyuasin. Supporting factors in fostering student morality seen from the pesantren environment and ways of parenting the chaplain. Inhibiting factors in discussing the morality of students consisting of internal factor that come from within the student and external factor originating from the family and community evironment.    

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

The Impact of ERP System on Academic Performance: A Case Study Approach

2019 ◽  
Vol 18 (02) ◽  
pp. 1950018 ◽  
Author(s):  
Ahmad Saleh Shatat ◽  
Wadha Abdullah Humaid Al Burtamani
Keyword(s):  
Academic Performance ◽  
Human Resource ◽  
Financial Management ◽  
Resource Planning ◽  
Case Study Approach ◽  
Erp System ◽  
Study Approach ◽  
Information Module ◽  
The Impact

Enterprise Resource Planning (ERP) system is a very powerful solution to many academic and non-academic institutions in case it has been implemented and used effectively. Otherwise, the system will interrupt several business processes. This research paper investigates the impact of ERP system on academic performance at Sohar University. A survey questionnaire is distributed to several academic stakeholders to investigate the impact of ERP system on academic performance within the University context. A total of 110 questionnaires was received from the key academic stakeholders to examine the relationship between the three core ERP modules i.e. the students’ information module, the financial module, and human resource module. The research outcomes indicate that there is a relationship between the three modules and the academic performance. However, only students’ information module and financial management module demonstrate a significant impact on academic performance, though the human resource module shows no impact on the academic performance at Sohar University. This study is a single case study approach, which might limit the findings to be generalized on other education institutes, but it gives a chance to other researchers to do multiple case studies in other Universities in the region.

Metamotivational State Reversals during Matchplay Golf: An Idiographic Approach

2002 ◽  
Vol 16 (2) ◽  
pp. 200-217 ◽  
Author(s):  
Joanne Hudson ◽  
Natalie C. Walker
Keyword(s):  
Reversal Theory ◽  
Psychological Processes ◽  
Case Study Approach ◽  
Factors Affecting ◽  
Analysis Techniques ◽  
Study Approach ◽  
Idiographic Approach ◽  
Contingent Event ◽  
Metamotivational States

Using a case study approach, this study examined reversals in metamotivational state during golf competition. Five male golfers competed in a round robin tournament. Following each match, golfers were individually interviewed using a modified Metamotivational State Coding Schedule (Potocky, Cook, & O’Connell, 1993). Content analysis techniques were used to identify metamotivational states, reversals in metamotivational state, and the factors affecting them. Individual differences in metamotivational state profiles were evident; for instance, the tournament winner demonstrated the most consistent profile across matches. Overall, however, players’ profiles demonstrated more similarities than differences. Most frequently cited metamotivational states were paratelic and telic conformity, and reversals were attributable to contingent event, satiation, and frustration factors. These results support reversal theory proposals (Smith & Apter, 1975) and its use as a framework for understanding psychological processes during competitive sport (Kerr, 1993).

scholarly journals STRATEGI GURU MENINGKATKAN KEPEDULIAN PESERTA DIDIK TERHADAP KORBAN BULLYING

2020 ◽  
Vol 2 (2) ◽  
pp. 57-66
Author(s):  
Ujang Khiyarusoleh ◽  
Anwar Ardani
Keyword(s):  
Qualitative Research ◽  
Role Model ◽  
Case Study Approach ◽  
Teacher Strategies ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Study Approach ◽  
School Year ◽  
Bullying Victims

Penelitian ini bertujuan untuk mengetahui bagaimana strategi guru meningkatkan kepedulian peserta didik terhadap korban bullying yang bersekolah di SD Kecamatan Bumiayu Kabupaten Brebes. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Sumber penelitian ini adalah guru kelas SD Negeri Kecamatan Bumiayu, Kabupaten Brebes Tahun Pelajaran 2016/2017. Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Teknik analisis data menggunakan reduksi data, penyajian data, dan verifikasi. Hasil penelitian menunjukan bahwa strategi guru meningkatkan kepedulian peserta didik terhadap korban bullying SD di Kecamatan Bumiayu Kabupaten Brebes adalah sebagai berikut: memotivasi, menasehati, bimbingan secara kelompok dan individu, melakukan tindakan pengawasan, memberi peringatan dan hukuman, menjadi tokoh teladan atau panutan, kerjasama dengan orangtua, kerja kelompok, memberikan penghargaan, memasang slogan dan tata tertib di kelas. Kata Kunci: kepedulian, peserta didik, strategi guru ABSTRACT The study aims to find out how the strategy of teacher to improve the careness of learness about bullying victims in the 4th grade SD di Kecamatan Bumiayu Kabupaten Brebes. This type of this research is qualitative research with case study approach. The source of this research is the teacher of 4th grade Elementary School Bumiayu District, Brebes Regency, in the 2016/2017 school year. Technique of data collection using interviews, observation and documentation. Data analysis techniques use data reduction, data presentation and verification. The results of the study indicate that the teacher’s strategy to improve students’ careness of the 4th grade bullying victims SD di Kecamatan Bumiayu Kabupaten Brebes as follows: motivating, counseling, grup and individual guidance, taking surveillance, giving warning and punishment, beaing a role model, working withparents, groups, rewarding, show of slogans and order in the classroom. Keywords: careness, learner, teacher strategies

scholarly journals EFEKTIVITAS METODE AL-MIFTAH LIL ʻULUM DALAM MENINGKATKAN KUALITAS MEMBACA KITAB KUNING PADA SANTRI MADRASAH DINIAH

2019 ◽  
Vol 2 (1) ◽  
pp. 36
Author(s):  
Ibnu Ubaidillah ◽  
Ali Rif’an
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Reference Materials ◽  
Learning Process ◽  
Case Study Approach ◽  
Study Approach ◽  
Inhibiting Factors ◽  
Qualitative Descriptive ◽  
Descriptive Method

This study uses a qualitative descriptive method with a case study approach. Data collection techniques use the method of interview, observation, and documenta-tion. Data analysis is done by condensing data, then presenting data, and conclusions drawn from the data. In checking the validity of the data, researchers use methods, namely extending the time of partici-pation of researchers in the field, increasing persistence of observation, using appropriate reference materials, and reading book tests. The results of the analysis show that the process of applying the Al-Miftah Lil ‘Ulum Method at Madin Wustho Hidayatul Mubtadi’in –Malang City was carried out through several stages, namely preparation, implementation, and evaluation. Among the supporting factors of the learning process and the inhibiting factors to applied it.

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