scholarly journals ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA KIOS GAPOKTAN MARGO MAKMUR DI KECAMATAN JATI AGUNG LAMPUNG SELATAN

2020 ◽  
Vol 12 (2) ◽  
pp. 139-152
Author(s):  
Elisabet Melita Sundari ◽  
Agnes Susana Merry Purwanti

Gapoktan Kios Margo Makmur, Kec, Jati Agung, South Lampung is a business entity in the form of MSME. So that standardization is needed in carrying out financial records. SAK EMKM is very much needed in regulating the application of financial statements. The variables needed in this study are: Gapoktan Kios financial statements. The aim is to determine the implementation of financial statements based on SAK EMKM on Gapoktan Margo Makmur Kios, Kec, Jati Agung, South Lampung. This type of research is qualitative with a descriptive approach. Data sources are primary and secondary data. Data collection techniques are carried out through interviews, observation and documentation studies. Data analysis with the following stages: data reduction, data display, and drawing conclusions. The results of the study are the records in Margo Makmur Gapoktan Kios are not in accordance with SAK EMKM. This is due to the understanding of the importance of imperfect financial statements held by Gapoktan Kios Owners. Where there are accounts such as expenses, depreciation of fixed assets, capital, receivables and income that have not been explained and recorded in the financial statements.  Keywords: Financial statements, SAK EMKM Kios Gapoktan Margo Makmur, Kec, Jati Agung, Lampung Selatan merupakan Badan usaha berbentuk UMKM. Sehingga diperlukan adanya standarisasi dalam melakukan pencatatan keuangannya. SAK EMKM sangat diperlukan dalam mengatur penerapan laporan keuangan. Variabel yang diperlukan dalam penelitian ini adalah: laporan keuangan Kios Gapoktan. Tujuannya untuk mengetahui penerapan Laporan kuangan berdasarkan SAK EMKM pada Kios Gapoktan Margo Makmur, Kec, Jati Agung, Lampung Selatan. Jenis penelitian ini adalah kualitatif dengan pendekatan deskriptif. Sumber data yaitu data primer dan sekunder.  Teknik pemgumpulan data yang dilakukan  melalui metode wawancara, observasi, dan studi dokumentasi. Analisis data dengan tahapan sebagai berikut: reduksi data, display data, dan penarikan kesimpulan. Hasil penelitian adalah pencatatan yang ada pada Kios Gapoktan Margo Makmur belum sesuai dengan SAK EMKM. Hal ini disebabkan karena pemahaman pentingnya laporan keuangan belum sempurna yang dimiliki oleh Owner Kios Gapoktan. Dimana terdapat akun-akun seperti beban-beban, penyusutan aset tetap, modal, piutang dan pendapatan yang belum dijelaskan dan dicatat dalam laporan keuangan. Kata kunci: Laporan keuangan, SAK EMKM

Jurnal Edueco ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 18-25
Author(s):  
Maryanti Maryanti ◽  
Casmudi Casmudi ◽  
Ashari Sofyaun

Serve is a part of action/service for others to be able to meet the needs and desires. Customers satisfaction might be checked by comparing the expectations of consumers with the desired quality of service what they receive in fact. This research was conducted to find out how customer satisfaction with the quality of service the management of Grand City Balikpapan. Research used qualitative methods. Data sources are secondary and primary data. Data collection techniques through interviews, observation, documentation and triangulation. Data collection instruments through the interview grid with the 5W + 1H method. The validity of the data was examined through triangulation and data analysis techniques using data reduction, data display and drawing conclusions or verification (conlusion drawing / verification). Finally Grand City Balikpapan consumers have been satisfied with the quality of service provided by the Sinarmas Land Group management.


2021 ◽  
Vol 1 (2) ◽  
pp. 383-401
Author(s):  
Umaria Husnu

In this study the researchers analyzed this title because of the low support from educators and parents in developing children's creativity, drawing is not the main priority in developing creativity, and the lack of children's ability to develop creativity drawing activities in early childhood. In analyzing the creativity of drawing in early childhood, it is hoped that educators and parents can find out more in understanding the importance of developing the creativity of drawing activities in early childhood. This research is a library research (library research) that uses primary data sources and secondary data, with data collection techniques: library, and accessing internet sites (Websites). The validity of the data uses method triangulation. Data analysis uses data reduction analysis techniques, data displays and drawing conclusions.The results showed that drawing activities in early childhood can develop children's creativity. The process of drawing activities of children is able to create or combine ideas and ideas in divergent and thinking by providing motivation, supporting facilities for creativity, and freedom for children to explore their thinking abilities.


2021 ◽  
Vol 1 (2) ◽  
pp. 57-68
Author(s):  
Sulistriani Sulistriani ◽  
Joko Santoso ◽  
Srikandi Oktaviani

The purpose of this study was to describe the teachers role as a facilitator in science learning in class III SDN 10 Metro Timur. This research is a qualitative research with a descriptive approach. This study uses data collection techniques of observation, interviews, and documentation. Data analysis used Millis and Hubberman analysis where the data collection steps were, data reduction, data display, and drawing conclusions. The results obtained from the teachers role as a facilitator in science learning in class III, obtained 34 events which included events in the pedagogical aspect, psychological aspect, and cognitive development aspect.


2021 ◽  
Vol 11 (2) ◽  
pp. 233-240
Author(s):  
Putri Febriana Wijayanti ◽  
Elva Nuraina ◽  
Elly Astuti

This study aims to analyze the application of the Electronic Land and Building Tax in Urban and Rural (E-PBB P2) at the Regional Financial and Asset Management Revenue Agency of Magetan Regency. The research method uses descriptive qualitative. Sources of data used are primary and secondary data sources. Data collection techniques are interviews, observations, and documentation. Data analysis techniques use data reduction, presentation of information data, and concluding. The results of the implementation of E-PBB in Magetan Regency have been maximized from data collection, assessment, determination, billing, payment, and services. Although there are still some obstacles, such as the application network, the system is not optimal and taxpayers' low participation. In terms of income, the increase was not significant. Only the circulation of billed money that went to the Regional Government was faster.


Humanus ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 49
Author(s):  
Ana Novitasari ◽  
Sumaryadi Sumaryadi

This study aims to find and explain the meaning of Tanduak dance movements in Nagari Lubuk Tarok as well as their relevance to the value of character education. This study used a qualitative research in analyzing and finding a narrative from a Tanduak dance. Data sources in this study were obtained from key informants, interviews, and documents. Data collection techniques were carried out through participant observation, documentation and other findings. Data analysis techniques used consist of data reduction, data display and conclusion drawing/verification. The results of this study indicated that the Tanduak dance consists of three types of movements; ampek, salo and sambah. These three movements show a meaning relevant to the value of character education. Ampek means openness and respect for the audience, in line with friendly/communicative values. Salo means swift but sure, this movement is in harmony with the value of hard work and responsibility. Sambah means respect and hospitality, in line with the values of peace.Keywords: tanduak, dance, character educationMAKNA TARI TANDUAK DAN RELEVANSINYA TERHADAP KARAKTER MASYARAKAT NAGARI LUBUK TAROKAbstrakPenelitian ini bertujuan untukmenjelaskan makna gerak tari Tanduak di Nagari Lubuk Tarok dan relevansinya terhadap nilai pendidikan karakter. Penelitian ini menggunakan jenis penelitian kualitatif yang digunakan dalam menganalisis dan menemukan suatu naratif dari sebuah fenomena tari Tanduak.Sumber data dalam penelitian ini diperoleh dari informan utama, wawancara, dan dokumen-dokumen. Teknik pengumpulan data dilakukan melalui observasi partisipan, dokumentasi. Teknik analisis data yang digunakan terdiri dari reduksi data, display data dan penarikan kesimpulan/verifikasi. Hasil penelitian ini menunjukkan bahwa tari Tanduak terdiri dari tiga ragam gerak yaitu gerak langkah ampek, gerak langkah salo dan gerak sambah/penutup. Ketiga gerak ini menunjukkan makna yang relevan dengan karakter masyarakatnya. Gerak langkah ampek bermakna keterbukaan dan penghormatan terhadap khalayak, selaras dengan nilai kebersamaan/komunikatif. Gerak langkah salo bermakna sigap namun pasti, gerak ini selaras dengan nilai kerja keras dan tanggung jawab. Gerak sambah/ penutup bermakna penghormatan dan ramah tamah, selaras dengan nilai cinta damai.Kata kunci: tari tanduak, makna, karakter


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.


2020 ◽  
Vol 12 (1) ◽  
pp. 113
Author(s):  
Muhammad Ridho ◽  
Yanyan Muhammad Yani ◽  
Arfin Sudirman

This study aim to explain phenomenon of Arab spring that occurred in Syria and describing the triggering factors of conflict Syria and the analysis of Alawie group in Syria. The type of this study uses a qualitative approach with the literature study method, because the data collection techniques used make books and documents related to the Arab spring in Syria as a reference frame, as well as some data from a valid website. Data analysis techniques through three components, namely data reduction, data presentation and drawing conclusions in which data verification is also accompanied by triangulation of data sources. The results showed that the phenomenon of Arab spring that occurred in Syria converged on inter-ethnic conflict that occurred between the Sunni-Alawie, then triggered by the phenomenon of Arab spring that spread in the Middle East.


2019 ◽  
Vol 4 (2) ◽  
pp. 277
Author(s):  
Ratih Komala Dewi

 The study aims to determine the effect of Mudharabah Financing and Musyarakah Financing on Return of Assets (RoA) in Bank Mandiri Syariah in 2014-2018. The method of data collection in the subject of research was obtained by tabulating secondary data in the form of financial statements at Bank Mandiri Syariah in 2014 - 2018. The quantitative method of data analysis was done by processing SPSS software data in the form of classic assumption testing, testing F test statistics and testing t test to draw interesting conclusion. The results of this study indicate Mudharabah Financing and Musyarakah Financing have a positive influence on Return of Assets (RoA) in Bank Mandiri Syariah in 2014-2018 both partially and simultaneously.


2020 ◽  
Vol 4 (1) ◽  
pp. 86-107
Author(s):  
Machrus Salim ◽  
Nila Mujtahidah

The study aim at investigating the process of planning, implementing, and evaluating of the Revised 2013 Curriculum year 2018 to improve the students' achievement. The study was case study research with multi case study design as the objects of the study had some similarities. The data sources were the results of conducting interviews, documentations, and observations. The data analysis included data reduction, data display, and conclusion drawing. The data were verified using data sources triangulation.The result showed: 1) The planning at SMP Raden Fatah Batu and MTs Ihyaul Ulum Gresik was initiated by comprehending the existing syllabus, mapping the main and basic competence as well as the success indicators for each subject. The involvement of the teachers in The Teacher Association Forum was maximized to share ideas and conform the planning. 2) In implementing, both schools involved the associated basic competence and current issues, created pleasant and conducive learning, used learning media, and involved the parents which were effective in improving the students' achievement. 3) The evaluation was conducted comprehensively and factually. The students' achievement was identified continually on all of the aspects of learning and it involved teacher-counselor The final score was derived from the averaged total score.


2020 ◽  
Vol 3 (9) ◽  
pp. 117-123
Author(s):  
Achmad Ziddanial Muqodash Badrie ◽  
Eni Fariyatul Fahyuni

This study aimed to see how the implementation of the Hizbul Wathan scouting movement to improve the character of student leadership in MI Muhammadiyah 3 Penatarsewu. This type of research is to use qualitative research methods with a descriptive approach. The subjects in this study were the principal, the coach of Hizbul Wathan, the class teacher, students. Data collection is done by interviews, observations, and documentation. While in data analysis, using techniques in a way, namely data reduction, data presentation and drawing conclusions. The scouting movement of Hizbul Wathan's development in MI Muhammadiyah 3 Penatarsewu since its inception tends to be stagnant and not optimal. The obstacles that exist make the implementation of the scout movement hizbul wathan less than the maximum to improve the character of student leadership in MI Muhammadiyah 3 Penatarsewu.


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