scholarly journals Application In Activity Based Costing (ABC) Calculation of Home Development Cost

2020 ◽  
Vol 1 (4) ◽  
pp. 179-184
Author(s):  
Hendra Dwi Prasetyo ◽  
Kusuma Adi Rahardjo ◽  
Iman Supriadi ◽  
Nindya Kartika Kusmayati ◽  
Moh Wahib

Activity based costing (ABC) is an improved system of the traditional one. This system is calculating costs that provide accuracy and relevance in allocating overhead costs. This system has an overall cost tracking compared to traditional systems. This research uses a descriptive method of case study approach, which can describe the existence of a variable, symptom or condition. Using this method adjusts the ability to answer the problem under study and hopes to be able to provide clear results and answers. The results of the calculation of housing construction cost using the ABC system on housing in Sidoarjo are able to describe results more accurately and do not cause distortion of costs.

2016 ◽  
Vol 6 (2) ◽  
pp. 251
Author(s):  
Anis Fauzi ◽  
Eni Nur’aeni

This study aimed to determine the reality of education and religious insight of madrasah teachers as well as the relationship between education and religious insights with madrasah teachers’ work motivation in Serang District, Banten Province. The method used is descriptive method with case study approach and quantitative data analysis. The research sites were at Sultan Agung Madrasah Tirtayasa, Nurul Huda Madrasah Baros and Raudhatul Ulum Madrasah Anyer. The respondents were 50 councilors in each madrasah. Data collection techniques used in the study were questionnaires, observations, and interviews. Based on the data analysis using statistical approaches and the development of a linear regression formula and multiple regression, correlation values are quite high among the variables of educational insights (X1) with the variables of madrasah teachers’ work motivation (Y); and between variables of religious insight (X2) with the madrasah teachers’ work motivation (Y); as well as between the variables of religious and education insight (X1 and X2) with the variables of madrasah teachers’ work motivation (Y).


Author(s):  
Ismanto A.R. Taib ◽  
Lusia Manu ◽  
Alfred Luasunaung

In this study we determined the seasonal catch fluctuations of skipjack (Katsuwonus pelamis) which landed at the Bitung Oceanic Fishing Port using descriptive method through case study approach. Data were analysed using analyzes period methods. The results indicated that the high seasonal index occurred from March to October, where the peak season occurred in May and August, and the respective indexes were 0.23 and 0.22 or equivalent to the catch average of 2.98 and 3.00 tons; and the low fishing season index was from November to February, which the lowest seasonal index of -0.36 occurred in December or equivalent to the catch average of 1.56 tonKeywords: fishing season, fluctuation, skipjack, Bitung ABSTRAKPenelitian ini bertujuan untuk mengetahui fluktuasi musim penangkapan ikan cakalang (Katsuwonus pelamis) yang didaratkan di Pelabuhan Perikanan Samudra Bitung dengan menggunakan metode deskriptif melalui pendekatan studi kasus. Data dianalasis menggunakan metode analisis periode.  Hasil penelitian menunjukkan Indeks musim yang besar terjadi pada bulan Maret sampai Oktober, dimana puncak musim terjadi pada bulan Mei dan Agustus dengan index masing-masing sebesar 0,23 dan 0,22 atau hasil tangkapan rata-rata 2,98 dan 3,00 ton, dan indeks musim penangkapan terkecil berada pada bulan November – Februari, dimana indeks musim terendah terjadi pada bulan Desember yakni sebesar 0,36 atau rata-rata tangkapan sebesar1,56 tonKata-kata kunci : Musim penangkapan, fluktuasi, Cakalang, Bitung


2019 ◽  
Vol 2 (1) ◽  
pp. 52-60
Author(s):  
St. Suarniati Sulaiman

Chronic Kidney Disease (CKD) is a failure of kidney function so that it is unable to run its function properly, causing decreased glomerular filtration gradually, thus undergoing hemodialysis therapy. According to the WHO in 2017 which states that GGK disease ranked 12th highest mortality rate. And according to the results of riskesdas in 2013, South Sulawesi is ranked third with a prevalence of 0.3%. Handling efforts to decrease the volume of fluid by means of fluid restriction affects the patient's survival. This study aims to describe nursing care in patients. N with GGK in fulfillment of fluid requirement in Hemodilisa Room of RSU Labuang Baji Makassar, using descriptive method with case study approach. The results of this study indicate excess fluid volume characterized by grade 2 edema in the extremities, abdominal bloating and frequent burping, thirst, olguria, anemia and azotemia. The application of nursing care is done to monitor the intake output and fluid restriction so that no excess fluid volume can be concluded that monitoring of intake output and fluid restriction in GGK patients undergoing HD can effectively decrease the density of edema and weight. It is advisable to the nurse to monitor the patient's intake output for 24 hours and provide education for the implementation of home care in preventing excess fluid volume.


2019 ◽  
Vol 2 (1) ◽  
pp. 36
Author(s):  
Ibnu Ubaidillah ◽  
Ali Rif’an

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.


2019 ◽  
Vol 6 (1) ◽  
pp. 27
Author(s):  
Silverius Ariston ◽  
Unstain N.W.J Rembet ◽  
Denny B.A Karwur

Title (Bahasa Indonesia): Status dan strategi kawasan konservasi perairan daerah di Desa Uwedikan, Kecamatan Luwuk Timur, Kabupaten Banggai Marine Protected Area (MPA) in Uwedikan Village is a conservation area established through Banggai Regent’s decree since 2008. The establishment of a marine conservation area does not necessarily solve its management problems. The study aimed to examine the sustainability status of the MPA management of Uwedikan village and to formulate a managementstrategy. Research method  used wasa descriptive method through case study approach. Data collection employed questionnaires-basedinterviews on respondents. The data were analyzed by using Rapid Appraisal for Fisheries Status (Rapfish) to obtain the sustainability status of the MPA in Uwedikan. The Rapfish outcome wasthenanalyzed using Diagnosis and Therapy Analysis of Law (DTAL) to formulate a strategy for the existing management.Kawasan Konservasi Perairan Daerah (KKPD) di Desa Uwedikan merupakan kawasan konservasi yang telah ditetapkan melalui keputusan Bupati Banggai sejak tahun 2008. Penetapan suatu kawasan konservasi laut tidak serta merta dapat menyelesaikan permasalahan pengelolaannya. Penelitian bertujuan untuk mengkaji status keberlanjutan penatakelolaan kawasan konservasi perairan daerah Desa Uwedikan dan merumuskan strategi pengelolaannya. Metode penelitian adalah metode deskriptif melalui pendekatan studi kasus. Pengumpulan data melalui wawancara kuesioner mendalam terhadap responden. Data hasil kuesioner diolah menggunakan analisis yang ada pada Rapid Appraisal for Fisheries Status(Rapfish) sehingga didapatkan status keberlanjutan penatakelolaan KKPD Uwedikan saat ini.Hasil dari Rapfish di analisis menggunakan Diagnosis and Therapy Analysis of Law(DTAL) untuk merumuskan strategi terhadap penatakelolaan yang ada.


Author(s):  
Maria Sudarwani

Penglipuran Traditional Village is a traditional landscape that places the element of nature as the basic concept of its design and has a local wisdom form of sustainable architecture. The village is located in Bali, at a distance of 45 km from Denpasar and 5 km from Bangli. This research is done by qualitative descriptive method and with case study approach. The purpose of this research is to find out the local wisdom of sustainable architecture applied in Penglipuran Village, as a foundation to study Balinese traditional architecture. Penglipuran village as a settlement has a spatial pattern which is divided into 3 (three) spatial divisions based on Tri Mandala concept consisting of: 1) Main Mandala (Pura); 2) Madya Mandala (Residence); 3) Nista Mandala (Tomb). Traditional House Penglipuran Bali is a form of cultural mindset of ancestors Penglipuran people of a region with a good and uphold the ancestral customs and strive to maintain the order well, neatly organized conceptual and sustainable nature and the environment.


Author(s):  
Supriyadi Supriyadi

This study aims to review the use of ICT in learning at SLB N Boyolali, with all educators in the school as respondents. This study uses a qualitative descriptive method with a case study approach, and examines the use of ICT using strategic management theory by David (2011). Data collection techniques used in this study were observation and interviews. The data analysis used was Creswell's analysis and interpretation technique. The results of the study show that ICT in learning in terms of strategic planning, implementation, and evaluation have not been fully utilized by all educators and not all students get the same learning experience. This is due to the lack of understanding of educators in utilizing information and communication technology is still very limited.


2020 ◽  
Vol 3 (2) ◽  
pp. 94-108
Author(s):  
Ratu Manieh ◽  
Danang Harito Wibowo

This study discusses about the transformation of functions with a case study of buildings at Ara Center, located in Gading Serpong, Tangerang. Ara Center was originally designed as an apartment complex. However, during the construction process, two of the pleasant buildings that were designed underwent a process of changing into a hotel and university. The purpose of this study is to find out how the transformation that occurs in buildings that have been designed, both in the spatial system and physical and figural systems. This study also has a purpose to find out how the spatial, physical, and figural patterns that are formed to the current activities. The method used in this study is a qualitative descriptive method with a case study approach. The results of this study found that the transformation of functions that occur changes the spatial system in buildings in terms of spatial layout. Whereas in physical and figural systems only a few changes occur.


ASKETIK ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 197-208
Author(s):  
Mahrudin Mahrudin

The purpose of this paper is to examine and identify the problems that are the source of conflict over local elections in Talaga Raya District. This research focuses on conflicts that occur before and after local elections. By using a descriptive method and a case study approach, the results of the study showed that the conflict over the regional head election in Talaga Raya District originated from the Difference in Choice, Misunderstanding, Some Parties were disadvantaged and feeling sensitive. In addition, the conflict of local election which took place before and after the election had implications for the conflict over the control of fresh water sources which resulted in horizontal and vertical conflicts. Besides this conflict has also brought its own wisdom with the increase in the source of clean water which had only been one to three sources. Based on these results it can be said that besides bringing down the negative impacts of the conflict it can also bring down positive impacts in the Talaga Raya sub-district community. Therefore, in terms of conflict resolution, the government should be able to minimize the conflict as early as possible so it does not drag on so that it does not lead to physical conflict.


2019 ◽  
Author(s):  
Dian Rahmalia Nuraini

Completeness in driving a motorcycle is still underestimated by the people in Surakata City. Many people in Surakarta City do not use helmets when riding a motorcycle, even though the completeness of the ride is very influential in the safety riding a motorcycle. The purpose of writing this article is to make people aware of the importance of completeness in driving for the safety of motorcycle riding in the city of Surakarta. The research method used is a qualitative descriptive method with a case study approach to the community in the city of Surakarta. The results of this study are to know the presentation of motorcycle riders who do not use helmets and the reason motorcycle riders do not use helmets in the city of Surakarta. This is evidenced from the results of observations on Jalan Ki Hajar Dewantara and interviews with people who do not use helmets on Jalan Ki Hajar Dewantara.


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