Pengaruh Biaya Pemasaran, Omzet Penjualan terhadap Laba Perusahaan

2021 ◽  
Vol 3 (1) ◽  
pp. 124-136
Author(s):  
Bakti Toni Endaryono ◽  
Prasetio Ariwibowo

This study aims to examine and analyze marketing costs and changes in sales turnover have a partial or simultaneous effect on company profits at a company. This research method uses quantitative methods with data collection methods through interviews and observations by processing company data. The data used are the financial statements of a company which are taken directly from the accounting department. The results of this study indicate that simultaneously and partially marketing costs and changes in sales turnover have a significant effect on company profits by 85.6% the remaining 14.4% are not included in this study.

INFO ARTHA ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 25-44
Author(s):  
Deni Herdiyana

This research was conducted to analyze the accounting policy for excise tape inventory which is implemented in the KPPBC Type Madya Cukai Kediri. The research method used is through a qualitative approach. To support this research, data collection methods were carried out which included literature studies and field studies related to the supply of excise stamps for the 2019. The results of the study can be concluded that KPPBC TMC Kediri has recognized and recorded excise inventory accounting by applying accrual basis and as a whole is in accordance with the regulations of government accounting standards, but there is an acknowledgment of inventory excise stamps in KPPBC TMC Kediri which is not yet in accordance with PMK Number 224/PMK.05/2016. Furthermore, KPPBC TMC Kediri has implemented the SAKTI application to support its accounting business processes. Penelitian ini dilakukan untuk menganalisa kebijakan akuntansi persediaan pita cukai yang diimplementasikan di KPPBC Tipe Madya Cukai Kediri. Metode penelitian yang digunakan adalah melalui pendekatan kualitatif. Untuk mendukung penelitian tersebut, dilakukan metode pengumpulan data yang mencakup studi kepustakaan dan studi lapangan terkait persediaan pita cukai TA 2019. Hasil penelitian dapat disimpulkan bahwa KPPBC TMC Kediri telah melakukan pengakuan dan pencatatan akuntansi persediaan  cukai dengan penerapan basis akrual dan secara keseluruhan telah sesuai dengan peraturan standar akuntansi pemerintahan, namun terdapat salah satu pengakuan persediaan pita cukai di KPPBC TMC Kediri yang belum sesuai dengan PMK Nomor 224/PMK.05/2016. Selanjutnya,  KPPBC TMC Kediri telah mengimplementasikan aplikasi SAKTI untuk menunjang proses bisnis akuntansinya.


Author(s):  
Magdalena Isti Sriwati ◽  
Ratna Wahyu Pusari

Latar belakang yang mendorong penelitian ini adalah banyak dijumpai di TK Santa Theresia Ungaran terdapat beberapa anak yang pada saat melakukan kegiatan tari, tampak berbagai reaksi anak yang berbeda-beda salahsatunya seperti kurangnya percaya diri pada anak.Fokus dalam penelitian ini adalah kemandirian dalam kegiatan seni tari pada usia 5-6 tahun di TK Santa Theresia Ungaran dengan tujuan untuk menganalisa kemandirian dalam kegiatan seni tari usia 5–6 tahun di TK Santa TheresiaUngaran. Penelitian ini menggunakan penelitian kualitatif. Penelitian kualitatif adalah metode penelitian yang digunakan untuk meneliti pada kondisi objek yang alamiah sesuai dengan kondisi di lapangan tanpa adanya manipulasi dari peneliti. Metode pengumpulan data pada penelitian ini adalah dengan metode observasi, wawancara dan dokumentasi. Penelitian ini menganalisa tentang Kemandirian dalam kegiatan seni tari di TK Santa Theresia Ungaran. Penelitian ini membahas mengenai aspek kemandirian dalam kegiatan seni tari yang meliputi aspek emosi, intelektual dan sosial.Hasil penelitian menunjukan bahwa kemandirian dapat diterapkan dalam kegiatan seni tari. Kemampuan kemandirian dapat dimunculkan dalam beberapa aspek yaitu aspek emosi, intelektual dan sosial dimana anak sudah mampu menunjukan rasa percaya dirinya, tidak tergantung kepada orang tua maupun kepada guru pada saat mengikuti kegiatan tari. Berdasarkan hasil penelitian ini saran yang disampaikan adalah kepada siswa dan guru bahwa kemandirian juga dapat di terapkan dalam kegiatan tari, yang diharapkan siswa mampu bersikap mandiri dalam segala aktifitasnya, khususnya dalam kegiatan seni tari.Kata kunci : Kemandirian. Tari ABSTRACTThe background that led to this research was that there were many children in Santa Theresia Ungaran kindergarten, there were several children who when doing dance activities, showed various reactions of different children, one of them was a lack of confidence in children.The focus of this research is the independence in dance activities at the age of 5-6 years in Santa Theresia Ungaran kindergarten with the aim of analyzing the independence in art activities from the age of 5-6 years in Santa Theresia Ungaran kindergarten.This study uses qualitative research. Qualitative research is a research method used to examine the condition of natural objects in accordance with the conditions in the field without manipulation by the researcher. Data collection methods in this study are by observation, interview, and documentation. This study analyzes the independence of dance activities at Santa Theresia Ungaran Kindergarten. This study discusses the aspects of independence in dance activities that cover emotional, intellectual and social aspects.Research results show that independence can be applied to dance activities. Independence skills can be raised in several aspects, namely emotional, intellectual and social aspects where the child is able to show his self-confidence, not dependent on parents or teachers when attending dance activities. Based on the results of this study the suggestions submitted are to students and teachers that independence can also be applied in dance activities, which students are expected to be able to be independent in all their activities, especially in dance activities.Keywords: Independence. Dance


Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Samtidar ◽  
M. Alfan Rosid

Sidoarjo is one area that deserves to be put forward. The culture of batik and textile creation is interesting to explore further. With current technological developments, making data, information and matters related to information systems is very fast to be obtained and distributed to various layers of society, various circles, and various social layers. The purpose of this study was to find out how to design and build a website-based e-catalog as a medium of information for Batik Sari Kenongo. The research method used by the author in designing a website-based e-catalog as a collection of information media at Batik Sari Kenongo includes two methods, namely data collection methods and data collection methods. system development method. The result of this research with the existence of an e-catalog information system at Batik Sari Kenongo is that it is easy and fast for visitors to get information on Batik Sari Kenongo and with the implementation of the e-catalog, it is expected to be able to attract visitors to come to Batik Sari Kenongo. The conclusion of this study is that it is easy and fast for visitors to get information on Batik Sari Kenongo. With the implementation of the e-catalog, it is hoped that it will attract visitors to come to Batik Sari Kenongo.


2019 ◽  
Vol 4 (2) ◽  
pp. 41
Author(s):  
Rahmawati Rahmawati

Abstrak: Ungkapan kata interjeksi tidak mudah dimengerti. Kadang seorang pembaca belum paham apa yang disampaikan oleh pengarang tentang isi novel, sehingga hal ini yang membuat peneliti tentang interjeksi dalam naskah drama dan memberikan pengetahuan tentang apa itu interjeksi. Jadi, interjeksi adalah kata yang digunakan untuk  mengungkapkan perasaan seseorang maupun dalam bentuk senang, sedih, kecewa, jijik,marah,kaget,kangen dan sebagainya. Misalkanya, (wah, ngono kuwi, hah, heh, alhamdulillah dan astagfirullahalazim) yang memiliki arti yang berbeda-beda dalam setiap konteks tuturannya.. penelitian ini bertujuan yaitu untuk mengetahui bentuk-bentuk dan fungsi interjeksi yang terdapat dalam naskah drama “pesta para pencuri” karya jean Annoulih Saduran Rachman Sabur. Metode penelitian adalah deskriftif kualitatif dengan metode pengumpulan data yaitu dokumentasi dan telaan, sedangkan metode analisis data adalah identifikasi, klarifikasi, dan interpretasi.Hasil penelitian ini adalah bentuk interjeksi dalam naskah drama “pesta para pencuri” yang sudah ditemukan melalui penelitian sebanyak 9 bentuk interjeksi yaitu: Oh, hah, oh ya, ya, ah, hah,aah,ssst, dan he he he dan ungsi interjeksi ditemukan 7 fungsi interjeksi yaitu: kekecewaan, harapan, kesyukuran, keheranan, kekagetan, panggilan, dan marah atau makian. Abstract : The expression interjection is not easy to understand. Sometimes a reader does not understand what is conveyed by the author about the contents of the novel, so this is what makes researchers about the interjection in the play an provide knowledge about what is interjection. So, interjection is a word used to express someone’s feelings and in the form of happy, sad, disappointed, disgusted, angry, shocked, missed, and so on. For example, (Wow, Ngono Kuwi, Hah, Heh, Alhamdulillah and Astagfirullahalazim) which have different meanings in each context of the speech. This research aims to find out the formsand functions of the interjection contained in the drama script “party of thieves”. The work Jean Annoulih Saduran Rachman Sabur. The research method is qualitative descriptive with data collection methods, namely documentation and research, while the data analysis method is indentification, clarification, and interpretation. The result of this study are forms of interjection in the drama script “party of thieves” which have been found through research as many as 9 forms of interjection, Oh, Hah, Oh yes, Yes, Ah, Hah, Aah, Stt, and He he he and interjection function found 7 interjection functions, namely: disappointment, hope, gratitude, astonishment, shock, call, and anger or curse.


2020 ◽  
Vol 17 (1) ◽  
pp. 50-59
Author(s):  
Sutrisno Sutrisno

Penelitian ini bertujuan untuk Mengetahui konsep pembelajaran pendidikan moral di perguruan tinggi di Jepang. Penelitian ini merupakan penelitian kualitatif. Penelitian dilaksanakan di Tokyo Gakugei University. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif.  Metode pengumpulan data diperoleh dengan cara observasi, wawancara dan dokumentasi.  Hasil penelitian ini menjelaskan bahwa Pendidikan moral pada perguruan tinggi di Jepang bertujuan untuk membangun karakter warga negara muda untuk berpikir bagaimana caranya hidup dan bertindak atas dasar penilaian otonom dan hidup sebagai orang yang proaktif bersama dengan orang lain. Pendidikan moral menjadi alat dan media untuk mentrasformasikan nilai-nilai dasar filosofis masyarakat Jepang. Pendidikan moral dapat tercermin pada karakter keseharian masyarakat Jepang yang memiliki etos dan semangat kerja tinggi dalam menjalankan setiap profesinya-----This study aims to determine the concept of learning moral education in universities in Japan. This research is a qualitative research. The study was conducted at Tokyo Gakugei University. The research method used in this study is descriptive qualitative. Data collection methods obtained by observation, interviews and documentation. The results of this study explain that moral education at universities in Japan aims to build the character of young citizens to think how to live and act on the basis of autonomous judgment and life as people who are proactive together with others. Moral education is a tool and media for transforming the basic philosophical values of Japanese society. Moral education can be reflected in the daily character of Japanese people who have high ethos and work spirit in carrying out every profession


2021 ◽  
Vol 4 (2) ◽  
pp. 159-172
Author(s):  
Novrita Widiyastuti

Mata Najwa, a talk show hosted by Najwa Shihab, on September 29, 2020 uploaded unusual video which questioning the existence of Terawan Agus Putranto, The Minister of Health Republic Indonesia at that time, whom never appears in the media to make statement about Government’s treatment of pandemic Covid-19. Mata Najwa tried to attract public’s attention by uploading a video that using empty chair interview technique, pretends Terawan was shows up in the middle of the show. Until the video with hastag #MataNajwaMenantiTerawan became trending topic in Twitter and created new humor discourses from netizens. The humor discourses in this hashtag is interested to be researched, that makes the objective of this research is to discover humor discourses contained in the video #MataNajwaMenantiTerawan, as well as user’s tweets that created new humor discourses in Twitter. Concept framework of this research is concepts about satire, parody, parikena, dan sarcasm. Research method: constructivism paradigm with qualitative type of research. Data collection methods: observing video Mata Najwa duration 4 minutes 22 seconds, timeline on Twitter with hashtag #MataNajwaMenantiTerawan, interview with Executive Producer of Mata Najwa from Narasi TV and documentation from various sources.


2021 ◽  
Vol 11 (2) ◽  
pp. 45-53
Author(s):  
Sri Endah Wahyuningsih ◽  
Isfandayani -

This study aims to determine the analysis of the implementation of good corporate governance(GCG) in Islamic Commercial Banks, which is represented by Bank Syariah Mandiri and BankMuamalat Indonesia. This research method is included in qualitative research with a library researchapproach, namely a series of studies relating to library data collection methods. The results showedthat the implementation of GCG in BUS as represented by Bank Syariah Mandiri and Bank MuamalatIndonesia has implemented the principles of Good Corporate Governance (GCG) in accordance withthe prevailing laws and regulations, namely Bank Indonesia Regulation Number. 11/33 / PBI / 2009dated 7 December 2009 and Circular Letter (SE) of Bank Indonesia No. 12/13 / DPbS dated 30April 2010 concerning the Implementation of Good Corporate Governance for Sharia CommercialBanks (BUS) and Sharia Business Units (UUS), especially Article 62 and Article 63 concerning theobligations of Banks to submit GCG Implementation Reports to Bank Indonesia (BI) and stakeholders.other interests.


This chapter discusses data collection methods and strategies in quantitative research and how researchers design their studies following quantitative approaches. The chapter consists of four sections. The first section discusses experimental and non-experimental designs for quantitative research and the steps that are taken to achieve a more effective inquiry and valid findings. The second and third sections of the chapter discuss the quantitative data collection methods and sampling procedures of quantitative projects, respectively. The chapter is then concluded by examining the significance of reliability and validity concepts in quantitative projects. The chapter has also provided relevant examples and critical thinking challenges for enhanced understanding.


2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Dhifa N. Buntuan ◽  
David P.E. Saerang ◽  
Hendrik Gamaliel

In Bolaang Mongondow Regency, locally –generated revenue is still considered low and has not a significant increase. One of the SKPD producing PAD is the Tourism and Culture Office. In 2018, Tourism and Culture Office has not yet reached the target. This study aims to: (1) analyze the causes of revenue realization that does not reach the target, and (2) analyze the effectiveness of revenue performance. The research method used is quantitative descriptive. The type of data used qualitative is an explanation of interviews and quantitative data in a budget realization reports and ticket inventory reports for 2016-2018. Data collection methods used interview and documentation. The results showed, the factors causing the realization of revenue that did not reach the target due to the excessively high income target charged to the Office, while managed revenue sources were very limited. The effectiveness of the performance shows, in 2016 and 2017 are very effective category which reached 113.29% and 102.93%. While in 2018, included ineffective category that is 69.92%. It is recommended that the Office further optimizes its financial management so that it focuses on adding new tourism objects so that whatever targets are set can be achieved and can increase the effectiveness of its revenue performance.


2016 ◽  
Vol 2 (3) ◽  
pp. 257
Author(s):  
Herlina JR Saragih ◽  
Rayanda Barnas ◽  
Purwanto Purwanto

This study aimed to analyze the concept of Indonesian Defence Management in the 21st century in the context of Indonesian Maritime Security and to determine the readiness of defence management capabilities in facing threats. Research method used is descriptive qualitative with data collection methods through in-depth interview and documentation. The results showed that in order to improve maritime security in Indonesia has not been implemented in a structured and comprehensive defense in accordance with the management perspective of the countries more advanced, especially on defense preparedness in logistics management such as the management and alutsista availability owned Indonesia


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