scholarly journals Analisis Penerapan Metode First In First Out ( Fifo ) Dan Average Untuk Penilaian Persediaan Kertas HVS Pada Muara Kaman Copy & Print Center Di Tenggarong

2021 ◽  
Vol 21 (2) ◽  
pp. 1-16
Author(s):  
Nurtia Widyasari ◽  
Yonathan Palinggi ◽  
Muhammad Hermanto
Keyword(s):  
Average Method ◽  
Descriptive Analysis ◽  
Analytical Tool ◽  
The Other ◽  
Other Hand ◽  
First In First Out

Abstract:                  The purpose of this study was to compare the valuation of HVS paper inventories with the First In First Out (FIFO) method and the Average method in the Muara Kaman photocopy business in Tenggarong. The analytical tool used is descriptive analysis. The method of descriptive analysis is to describe the nature of something that has been going on at the time the research is being conducted and examines the causes of certain symptoms. Furthermore, this analysis uses the FIFO and Average methods in inventory valuation.                The results of calculations using the average method produce cost of goods sold which is greater than the First In First Out (FIFO) method. On the other hand, the calculation using the First In First Out (FIFO) method will result in a higher ending inventory value than the average method. So if you want to report the value of current assets (especially inventory) is greater then you can use the FIFO method.   Keywords: Inventory Valuation, FIFO, Average

scholarly journals Danza en educación infantil: opinión de los docentes (Dance in preschool education: teachers' opinion)

Retos ◽  
2019 ◽  
pp. 239-244
Author(s):  
Vicente Juan Peña de Hornos ◽  
Gregorio Vicente Nicolás
Keyword(s):  
Teacher Training ◽  
Teaching Practices ◽  
Ad Hoc ◽  
Descriptive Analysis ◽  
Preschool Education ◽  
The Other ◽  
Other Hand ◽  
Integral Development ◽  
Development Of Students

El objetivo principal de esta investigación ha sido conocer y analizar la inclusión de actividades de danza en la práctica educativa del aula de Educación Infantil desde la perspectiva de los docentes. Los participantes (N=105) han sido maestras/os que imparten docencia en el segundo ciclo de Educación Infantil en centros educativos de la Región de Murcia (España). Para la recogida de datos se ha diseñado un cuestionario ad hoc y posteriormente se ha aplicado un análisis descriptivo a la información obtenida. Los resultados reflejan que los especialistas de Educación Infantil de la Región de Murcia incluyen en sus programaciones y en su práctica docente actividades de danza. Asimismo, las consideran fundamentales en el desarrollo integral del alumnado y que este responde de forma positiva y activa a este tipo de actividades. Por otro lado, alertan de la necesidad de mejorar la oferta formativa con respecto a estas materias y la calidad y cantidad de medios y recursos para llevarlas adecuadamente a la práctica. Abstract. The main objective of this research was to learn and analyze the inclusion of dance activities in Preschool teaching practices from the perspective of teachers. Participants (N=105) were teachers who teach at the second cycle of Preschool Education in schools from the Region of Murcia (Spain). An ad hoc questionnaire was designed for the collection of data, and descriptive analysis was subsequently applied. The results reflect that specialists of Preschool Education from the Region of Murcia include dance activities in their planning and teaching practices. Likewise, they consider them fundamental for the integral development of students, who respond in a positive and active way to this type of activities. On the other hand, they call the attention on the need to improve both teacher training with respect to these subjects and the quality and quantity of resources to carry them properly into practice.

scholarly journals TINJAUAN TENTANG SISTEM PEMIDANAAN DALAM PERBARENGAN TINDAK PIDANA MENURUT KUHP

2019 ◽  
Vol 9 (2) ◽  
pp. 120
Author(s):  
Fahrurrozi Fahrurrozi ◽  
Abdul Rahman Salman Paris
Keyword(s):  
Criminal Law ◽  
Descriptive Analysis ◽  
Criminal Code ◽  
The Other ◽  
Penal System ◽  
Other Hand ◽  
Qualitative Descriptive ◽  
Joint Crime

This study discusses the forms of crime in the context of criminal acts or the comparison of criminal acts (same loop) that occur in society. This happens where one person commits a crime, but it is not uncommon for one person to commit several functional crimes at the same time in the same place. On the other hand, there is also one person who determines the number of crimes at different times in different locations which in criminal law is known as the term of criminal acts or sharing criminal acts (same loop) or in Dutch is same loop van Strafbare Feiten. This study uses a normative method using qualitative descriptive analysis. The results of this study indicate that there are three forms of criminal acts namely Concursus Idialis, continuing actions and realist Concursus while the penal system in the proportion of criminal acts can be applied to three methods, namely Stelsel absorption, cumulative Stelsel, and limited cumulative Stelsel.Keywords: criminal code; criminal system; joint crime. AbstrakPenelitian ini membahas tentang bentuk-bentuk kejahatan perbarengan perbuatan pidana atau perbarengan tindak pidana (samenloop) yang terjadi di dalam masyarakat. Hal tersebut bisa terjadi dimana satu orang melakukan satu kejahatan tapi tidak jarang terjadi satu orang melakukan beberapa kejahatan baik dalam waktu yang sama di tempat yang sama. Disisi lain, ada juga satu orang yang melakukan beberapa kejahatan pada waktu yang berbeda di tempat yang berbeda pula yang dalam hukum pidana dikenal dengan istilah perbarengan perbuatan pidana atau perbarengan tindak pidana (samenloop) atau dalam bahasa belanda ialah sameloop van strafbare feiten. Penelitian ini menggunakan metode normatif, dengan menggunakan analisis deskriptif kualitatif. Adapun hasil penelitian ini menunjukkan bahwa ada tiga bentuk perbarengan tindak pidana yaitu concursus idialis, perbuatan berlanjut dan concursus realis sedangkan sistem pemidanaan dalam perbarengan tindak pidana dapat diterapkan tiga stelsel yaitu stelsel absorpsi, stelsel kumulasi dan stelsel kumulasi terbatas.Kata kunci: KUHP; sistem pemidanaan; perbarengan tindak pidana.

scholarly journals Universální život a život lidský. K ontologii přírody u Jana Patočky a Maurice Merleau-Pontyho

REFLEXE ◽  
2021 ◽  
Vol 2021 (60) ◽  
pp. 29-63
Author(s):  
Martin Rabas
Keyword(s):  
Present Article ◽  
Human Life ◽  
Descriptive Analysis ◽  
Human Experience ◽  
The Other ◽  
Philosophical Approach ◽  
Other Hand ◽  
Inorganic Matter ◽  
The World ◽  
The One

The present article has two objectives. One is to elucidate the philosophical approach presented in the so-called Strahov Systematic Manuscripts of Jan Patočka in terms of consciousness and nature. The other is to compare this philosophical approach with Maurice Merleau-Ponty’s theses on nature, as elaborated in 1956–1961, and to point out some advantages and limitations of both approaches. In our opinion, Patočka’s philosophical approach consists, on the one hand, in a descriptive analysis of human experience, which he understands as a pre-reflective self-relationship pointing towards the consciousness of the world. On the other hand, on the basis of this descriptive analysis Patočka consequently explicates all non-human life, inorganic matter, and finally the whole of nature as life in its own right, the essence of which is also a certain self-relation with a tendency towards consciousness. The article then briefly presents Merleau-Ponty’s theses on nature, and finally compares them with Patočka’s overall theses on nature. The advantage of Patočka’s notion of nature as against Merleau-Ponty’s is that, in Patočka’s view, nature encompasses both the principle of unity and individuality. On the other hand, the advantage of Merleau-Ponty’s understanding of nature as against Patočka’s lies in the consistent interconnectedness of the infinite life of nature and the finite life of individual beings.

The Understanding of Hadith “Ballighû ‘annî walau Âyah" in Twitter

2020 ◽  
Vol 28 (2) ◽  
pp. 192
Author(s):  
Qurrata A'yun ◽  
Yor Hananta
Keyword(s):  
Social Media ◽  
Qualitative Study ◽  
Descriptive Analysis ◽  
The Other ◽  
The Real ◽  
Other Hand ◽  
Comprehensive Discussion ◽  
Analyze Data

So far, in social media, the hadith "ballighū 'annī walau āyah" has been widely misunderstood as a proposition for preaching even if it is only one verse. On the other hand, this hadith is also used as a suggestion for preaching without understanding the full meaning of a verse. This understanding is different from the real understanding, so a comprehensive discussion is needed to describe it. This article aims to identify misconceptions in understanding the hadith "ballighū 'annī walau āyah" on social media twitter and meet them with the correct meanings of the hadith. This study is a qualitative study which classify and analyze data by descriptive analysis. The discussion of this article explains how the hadith ballighū 'annī walau āyah is understood by Twitter netizens. The understanding of netizens is grouped into two categories, namely those that are appropriate and not in accordance with their real understanding. The factors that lead to misunderstanding of the hadith ballighū 'annī walau āyah are the insights of the hadith that are conveyed only a piece (not intact) and the dissemination of understanding through social media twitter with a short number of characters. This phenomenon causes a transformation of the hadith understanding in the form of degradation and distortion

scholarly journals As plataformas de informação dos poderes estaduais brasileiros contribuem para a construção da transparência passiva?

2020 ◽  
Vol 13 (1) ◽  
pp. 72
Author(s):  
Amanda Finck Drehmer ◽  
Fabiano Maury Raupp
Keyword(s):  
Descriptive Analysis ◽  
Descriptive Study ◽  
Executive Branch ◽  
Qualitative Approach ◽  
The State ◽  
The Other ◽  
Other Hand ◽  
Analysis Technique ◽  
Structured Observation

The objective of the article was to investigate the contributions of the information platforms of the branches of governments of Brazilian states to build passive transparency. A descriptive study was carried out, through documentary research, with a predominantly qualitative approach. The object of investigation comprises the executive, legislative and judicial branches of governments of Brazilian states. The data were collected in February 2017 using the structured observation technique, through a protocol for recording information. The data obtained were analyzed using the descriptive analysis technique. The indicators for evaluation of the platforms were ‘communication’, ‘login and receipts’ and ‘barriers’, and they presented different configurations in each of the branches. In terms of ‘communication’ and ‘login and receipts’, in general, the state executive branch received better scores compared to the judiciary and legislative branches. On the other hand, the indicator ‘barriers’, was better evaluated in the judiciary and legislative branches. From the results obtained, it is not yet possible to confirm whether the platforms of the executive, judicial and legislative branches of the Brazilian states contribute to build passive transparency.

scholarly journals Identifying ‘Illat through Munasabah in Islamic Law: A Perspective of Imam Al-Ghazali

2021 ◽  
Vol 5 (2) ◽  
pp. 598
Author(s):  
Khairuddin Hasballah ◽  
Andi Darna ◽  
Wardana Said ◽  
Hajarul Akbar ◽  
Ihdi Karim Makinara ◽  
...  
Keyword(s):  
Legal History ◽  
Islamic Law ◽  
Analytical Tool ◽  
The Other ◽  
Legal Research ◽  
Other Hand ◽  
History Approach ◽  
The Way

This study discusses the way in determining ‘illat through the munasabah method proposed by Imam al-Ghazali in the perspective of Islamic law. The study focuses on two main problems: the identification of ‘illat through munasabah and the legal formulation to utilize hikmat to obtain ‘illat according to al-Ghazali. This normative legal research used a legal history approach as an analytical tool to examine the Islamic scholars’ thoughts on concepts, theories and ways of doing istinbath. The study concluded that according to al-Ghazali there are three kinds of munasabah in determining ‘illat, consisting of munasib mu’atstsir, munasab mula’im, and munasib gharib. In munasib mu’atstsir, there is no issue found in seeking ‘illat because the ‘illat is understood directly from the nash or ijma’. Therefore, munasabah is no longer needed in the determining ‘illat. Here, the munasabah method focuses on munasib mula’im and munasib gharib in identifying ‘illat. Munasib mula’im seeks for the genus ‘illat, an ‘illat drawn from every event that has been predetermined by the nash, by examining the same hikmah in each of the events. Such hikmah is then used as the genus ‘illat which will later be applied as qiyas for other events that have been legally stipulated by the nash. On the other hand, munasib gharib seeks for the species ‘illat, an ‘illat obtained from an event that has been predetermined by the nash, with no comparison found in other events. ‘Illat determined from munasib gharib is also hikmah, having no concrete nature. In the perspective of legal history, this method of seeking ‘illat is inseparable from kalam and philosophy as was the development of the Islamic sciences at the time. As such, this had also affected al-Ghazali’s mastery in Islamic law as well as in other Islamic disciplines. 

scholarly journals SUKSES BERINTERAKSI DENGAN ANAK TIRI (Studi Kasus Nabi Shallallahu ‘alaihi wa sallam Bersama Anak Tiri Beliau)

Al-MAJAALIS ◽  
2021 ◽  
Vol 8 (2) ◽  
pp. 331-350
Author(s):  
Muhamad Arifin
Keyword(s):  
Role Model ◽  
Descriptive Analysis ◽  
The Other ◽  
Analysis Method ◽  
Married Life ◽  
Other Hand ◽  
Husband And Wife

The existence of stepchild in a household is often the source of the household disharmony between husband and wife. It is common for this disharmony to lead to divorce.On the other hand, the stepchild often receives discriminatory and even cruel treatment. By using the descriptive analysis method, the author collected the data on the life of the Prophet -peace and blessings of Allah be upon him- with his stepchildren.Then the data were analysed, in order to reveal his practical and applicabletips from living with the stepchildren. The author madethe Prophet life with his stepchildren the object of research, asthe Prophet is a role model for mankind in every aspect of life. He had of course taught a set of applicable and effective tips in living a married life with his stepchildren. Moreover, he married ten widowed women who all had children from their previous marriage. From analysing these data, the author found at least six practical tips that the Prophet exemplified so that he succeeded in interacting with all of his stepchildren.From this research, the author concluded that one of the solutions to the success of the Prophet -peace and blessings of Allah be upon him-in interacting with his stepchildren is because he positioned them as one of the keys to the Prophet’s marriage with their mothers and as one of the keys to happiness in the household. Likewise, the Prophet never perceived his stepchildren as a threat to the peace of his household.

scholarly journals The participle form of causative verbs in Dangme

2017 ◽  
Vol 9 ◽  
pp. 91-114
Author(s):  
Regina Oforiwah Caesar
Keyword(s):  
Final Stage ◽  
Descriptive Analysis ◽  
The Other ◽  
Word Class ◽  
Front Vowel ◽  
Process Of Change ◽  
Other Hand ◽  
Causative Verbs

 AbstractThis paper presents a descriptive analysis of verbs with the participle marking affixes in expressing causatives in Dangme, a language that belongs to the Kwa group of the Niger-Congo family of languages.  The paper examines the syntax and the semantic perspectives of the participialized form of causative verbs in the Role and Reference Grammar’s (RRG) theory in Dangme. The participle is an affix which expresses the completion at the final stage of a process. As a verbal affix, it can take objects and have tense or aspect in languages. They also indicate active agency (actor) and an agency receiving an action (sufferer). Generally affixes that express participial are in two forms: the finite and non-finite categories. Unlike Akan and other languages that have both forms, Dangme has just the non-finite category which of two forms. The two non-finite forms of the verb in Dangme are the participle and the gerund. The gerund affix {-mi} denotes a new word class from verbs in Dangme, (noun). The participle on the other hand has adjective-like characteristics and it is expressed mostly with the front vowels of Dangme: /i, e, ԑ/. It is to be noted that to form the participle in Dangme, two processes are required. Firstly, the verb stem is reduplicated either partially or totally depending on the shape of the verb stem. The reduplicant then selects a front vowel of the same tongue height of the vowel of the verb stem. The words formed imply a process of change caused by a causer. For the purpose of this paper, my focus is on the participial affix used in expressing causative meaning in Dangme. 

scholarly journals The European Logistics Space: On Jean Monnet and the Integration of Europe

2019 ◽  
pp. 35-46
Author(s):  
Mattia Frapporti
Keyword(s):  
European Integration ◽  
Analytical Tool ◽  
The Other ◽  
History Taking ◽  
Other Hand ◽  
The One

This article aims to investigate a different genealogical line of European integration. Through a partial use of the biography of Jean Monnet, I aim to expand the temporal borders of the path often outlined by European integration history, taking advantage of an analytical tool that is rarely used in this context: logistics. On the one hand, I propose to make the Schuman Declaration resonant with a broader “European past”. On the other hand, my aim is to show that some categories of the global present also pervade the process of continental integration. All in all, this path reveals that the latter process was originally developed to build what I call the “European Logistics Space”.

scholarly journals An Investigation of Prospective Teachers' Use of the Turkish Language in Social Media

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Yalçın KARALI ◽  
◽  
Hasan AYDEMİR ◽  
Mert ŞEN
Keyword(s):  
Social Media ◽  
Prospective Teachers ◽  
Primary Schools ◽  
Descriptive Analysis ◽  
The Other ◽  
Language Curriculum ◽  
Other Hand ◽  
Grammatical Errors ◽  
Social Media Platforms ◽  
Turkish Language

Purpose: Not only in daily conversations, official correspondence, and educational settings but also on social media platforms, the correct usage of language by prospective teachers has become a necessity of the age. Twitter, which is used by many people to express their feelings, opinions, etc., is used actively by prospective teachers as well. The present study aimed to investigate the grammatical errors in prospective classroom teachers’ tweets. Method: The study employed the case study method, one of the qualitative research methods. The data were analyzed through the document analysis method. A total of three hundred tweets posted by 30 prospective teachers were analyzed. Descriptive analysis was used to analyze the data. The grammatical errors to look for in the tweets were determined based on the learning outcomes related to grammar rules specified in the Turkish Language Curriculum designed for primary schools (2019). Findings: Considering the overall results, the vast majority of tweets contained grammatical errors. It was also determined that the grammatical errors were similar in terms of their types. Punctuation errors, inverted sentences, spelling errors, and capitalization errors were some common grammatical errors. On the other hand, misspelled numbers, incorrect abbreviations, and the use of 'reinforced words' (words with a prefix to add emphasis) were rare grammatical errors. When the results were analyzed according to genders, it was found that males' tweets contained more grammatical errors than those of females. In both genders, punctuation errors, inverted sentences, misspellings, and incorrect capitalization were common grammatical errors. On the other hand, misspelled numbers, incorrect abbreviations, and the use of 'reinforced words' (words with a prefix to add emphasis) were rare grammatical errors. In conclusion, it can be said that a majority of tweets posted by prospective teachers contained grammatical errors and these grammatical errors were similar in terms of their types. Implications for Research and Practice: Also, similar studies can be carried out on the use of written language on other social media platforms such as YouTube, WhatsApp, Instagram, and Facebook, which also have millions of users.

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