E. Implementasi Laporan Keuangan & Desain : Studi Kasus di Kringz Food Surabaya

2020 ◽  
Vol 2 (2) ◽  
pp. 56
Author(s):  
Mia Ayu Kusuma Wardani ◽  
Rahmawati Sri Wardani ◽  
Kuntum Afnani Istiqomah ◽  
Venangeline Cervina Hadi ◽  
Aditiya Putri Wardani ◽  
...  

Abstrak Tujuan dari penelitian ini adalah mendampingi usaha mikro kecil menengah agar lebih maju sebagai bentuk pengimplementasian ilmu yang telah diterapkan di kampus. Untuk mencapai tujuan tesebut, digunakan metode penelitian observasi dengan peneliti terjun ke lokasi penelitian. Teknik pengambilan data dilakukan dengan observasi, wawancara dan dokumentasi. Hasil penelitian ini  menunjukkan bahwa adanya perubahan di beberapa aspek yaitu perubahan desain kemasan menjadi lebih menarik dan kekinian sehingga menjadi daya tarik konsumen untuk membeli produk serta pembuatan laporan keuangan secara rinci. Kata Kunci : pendampingan, desain kemasan, laporan keuangan   Abstract The purpose of this research is to assist the micro small and medium enterprise’s to be more advanced as a form of implementing knowledge that has been applied in campus. To achieve this goal, an observational research method was used with the researcher plunging into the study site. Data collection techniques carried out by observation, interviews, and documentations. The results of this research indicate the fact that there are changes in several aspects, namely changes in packaging design to be more attractive and up to date so that it becomes an attraction for consumers to buy products and complete financial statements. Keywords : accompaniment, packaging design, financial statements

2021 ◽  
Vol 5 (2) ◽  
pp. 271-286
Author(s):  
Andreuw Pantow ◽  
Ivoletti M. Walukow ◽  
Christony Maradesa ◽  
Esrie A. N. Limpeleh

This study aims to design the financial statements of Sunshine Laundry using the Microsoft Excel application. The research method was descriptive qualitative.  Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements.  While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business.  The results of this study indicate that the design of financial statements with Microsoft Excel helps Sunshine Laundry in compiling financial reports in accordance with EMKM accounting standards.  The design of financial reports using Microsoft Excel is assisted by data flow diagrams to describe the flow of the system consisting of a menu design sheet, module 1, module 2, price list, transaction list, account type, chart of account, general journal, income statement, and statement of financial position.


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.


Author(s):  
Katina Pollock ◽  
David Cameron Hauseman

This chapter, like the others in this book, is designed as a resource for instructors and students studying education research methods. It provides an example of how one research team worked through social, political, economic, and research issues to problematize and eventually utilize observations as a data collection method to study principals' work. The contribution of this chapter lies in the area of research method, specifically the use of and the structuring of observation, rather than in the area of research paradigms. Nevertheless, given the charter of the book, the opportunity is taken to reflect on the research paradigm that applies and its implications. The chapter is about the study of principals' work and compares two different observation approaches.


2021 ◽  
Vol 17 (2) ◽  
pp. 117-122
Author(s):  
Norman Hidajah ◽  
◽  
Ketut Virtika Ayu ◽  
Dwis Syahrul ◽  
◽  
...  

ntroduction: The mandibular movement pattern was used to evaluate the presence of a dysfunction. Impaired TMJ function is called temporomandibular disorder (TMD). One of the causes that are often associated with TMD is a bad habit of chewing one side. This habit is often done without realizing it, causing an imbalance in the distribution of the chewing load and can result in deviation or displacement. The occurrence of TMD can be characterized by limited mouth opening of less than 40 mm. Objective: This study aims to determine the presence of abnormalities in the pattern of mandibular movement in the bad habit of chewing on one side. Methods: The research method used is descriptive observational research with saturated sampling technique with a sample of 25 students of the Faculty of Dentistry, Mahasaraswati University Denpasar, class of 2017. Data collection was carried out by observing through videos of mandibular movement patterns. Results and conclusions: The results showed the pattern of mandibular movement with the habit of chewing on one side, in men who deviated 28%, in women 32%, while in men who did not deviate 12% and in women as much as 28%


2019 ◽  
Vol 3 (1) ◽  
pp. 93-97
Author(s):  
Nur Ilmi Octaviani ◽  
Erry Sunarya ◽  
Kokom Komariah

Financial statements are actually still a problem in a company that really needs to be taken seriously because the good and bad financial statements describe the company's financial condition. The purpose of this research is to find out how the company's financial condition and comparison of predictions of financial statements at PT. Three Pillars of Prosperous Food Tbk. The research method used in this study is a descriptive method with a quantitative approach, in which the authors collect data in the form of balance sheet financial position reports. Data collection techniques used were documentation and literature study. The results of this study indicate that there is a fluctuating development in the balance sheet and income statement, even in the balance sheet from year to year it also fluctuates, the income statement has increased from 2014 to 2016 and always decreases in 2017 Conclusion, by using trend analysis it can be predicted that the value of the postal year will come to experience a fluctuating development which is also the same as in previous years. Keywords: Financial Statements, Trend Methods, Company Conditions


2020 ◽  
Vol 4 (2) ◽  
pp. 229-244
Author(s):  
Ifa Senjiati ◽  
Siska Lis Sulistiani ◽  
Itsnaina Lathifah Ridwan

Wakaf Daarut Tauhid manages waqf in the form of a vehicle. Vehicles are waqf assets that are easily impaired so depreciation is necessary. However, in practice, the waqf Daarut Tauhid does not make accounting records for the depreciation of the assets of the vehicle's waqf. Therefore, this study aims to analyze ways of recovering waqf assets that have been depreciated using waqf review and accounting. The research method used is qualitative with a descriptive analysis approach. Data collection techniques through interviews and literature study. The results of the study are several steps to recover waqf assets in waqf institutions by revaluating the waqf assets received, and determine the economic age, depreciation costs, and the appropriate depreciation method to be used. Making a plan for recovering waqf assets with taghyir al-waqf, or Istibdlal and recording these transactions in the financial statements based on PSAK 48 paragraph 01.


2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Nafiah Nafiah

The purpose of this study is to describe the implementation of management of integrative thematic learning based on curriculum 2013 at grade 4 khadijah primary school Surabaya. The focus of this study are 1. The lesson plan for integrative thematic class based on curriculum 2013 at grade 4 khadijah primary school . the research method of this study is descriptive kualitatif, the data collection technique are interview, observation and documentation. The result of this study are 1) the lesson plan of integrative thematic based on curriculum 2013 at grade 4 khadijah primary school Surabaya conducted by several steps are : a) set thema, b) doing analisys SKL, KI, and basic competence, c) arrage syllabus, d) arrage the lesson plan, 2) doing integrative thematic learning based on curriculum 2013 at grade 4 Khadijah primary school used scientific approch by observing, questioning, reasoning, trying, processing, displaying, verivicaying, and communicating, 3) the assessment of integrative thematic learning based on curriculum 2013 at grade 4 khadijah primary school used authentic assessment that include written assessment, project assessment and portfolio assessment.


2020 ◽  
Vol 10 (1) ◽  
pp. 13-26
Author(s):  
Candra Irawan ◽  
Adi Bastian ◽  
Febrozi Rohadi

Currently in Indonesia Islamic Bank has gained a place and interested in the community, causing many emerging Syari'ah Bank and Financial Institutions of the syari'ah, and products in Islamic banks are widely used is murabahah financing. The formulation of the problem in this research are: (1). How is the implementation of the sale and purchase through murabahah financing between Bank Muamalat Harkat with customers. (2). Is trading system murabahah financing between Bank Muamalat Harkat and customers have been according to the principles of Syari’ah. (3). How murabahah financing efforts to resolve the breach between the customer and Muamalat Harkat. This research method is empirical legal research, this study was conducted in Bank Muamalat Harkat based data collection through field research such as interviews, observation and description as well as information from respondents through library research. The results of this research are: before an agreement Bank to assess carefully the prospective customer in the form of a comprehensive analysis and is divided into several stages, such as the assessment using the principle of 5C Character (Character of the debitor), Chapacity (Capability Candidate Debitor) , Capital (Capital candidate Debitor), Collateral (Collateral candidate Debitor) and Condition of economy (economic condition of the prospective Borrower). Trading system murabahah financing between Bank Muamalat Harkat with the customer has not fully based on the principles of the Syari'ah. Murabahah financing efforts to resolve the defaults can be solved by R3 is Restrukturing (Arrangement Back), Reconditioning (Terms Back) and Rescheduling (rescheduling), sales collateral and auction execution. 


2020 ◽  
Vol 5 (3) ◽  
pp. 227-248
Author(s):  
Asep Saepul Malik

Kegiatan dakwah ialah suatu aktivitas yang mendorong umat manusia untuk memperkuat keyakinannya kepada Allah SWT dan agar umat yang belum memeluk ajaran Islam juga dapat memeluk ajaran agama Islam dengan menggunakan cara yang bijaksana melalui materi ajaran syariat Islam, supaya mereka mendapatkan kebahagiaan di dunia dan di akhirat. Pengajian pasaran kitab al-Hikam ialah suatu kegiatan dakwah yang di pimpin langsung oleh sesepuh pondok pesantren azzayniyyah ialah KH. Aang Abdullah Zein. Pengajian kitab al-Hikam ini di dalamnya membahas tentang permasalahan kehidupan manusia seperti masalah hati (qolbu), akhlak, iman, dan Islam. Tujuan dari penelitian ini ialah untuk mengetahui penyampayan dakwah melalui pengajian pasaran kitab al-Hikam di pondok pesantren azzayniyyah dan untuk mengetahui pesan-pesan dakwah yang ada di dalam kitab al-Hikam. Landasan teori yang digunakan ialah teori M. Munir tentang dakwah bil-Lisan al-Hal. Metode penelitian ini menggunakan deskriptif, ialah dengan menggambarkan keadaan sebenarnya melalui pengumpulan data yang dilakukan dengan menggunakan teknik wawancara, dokumentasi, dan kepustakaan. Hasil penelitian ini menunjukan bahwa dakwah melalui pengajian pasaran kitab al-Hikam yang di lakukan oleh KH. Aang Abdullah Zein di anggap cukup berhasil, karena jamaah memberikan respon yang baik atau positif dan jamaah yang hadir setiap bulan slalu meningkat atau lebih banyak.Da'wah activity is an activity that encourages mankind to strengthen his belief in Allah SWT and so that people who have not embraced the teachings of Islam can also embrace the teachings of Islam by using a wise way through Islamic teaching material, so that they get happiness in the world and the hereafter. Study of the market of the book al-Hikam is a missionary activity led directly by the azzayniyyah boarding school elders is KH. Aang Abdullah Zein. This study of al-Hikam in it discusses the problems of human life such as the problem of the heart (qolbu), morals, faith, and Islam.  Thep of this study is to determine the delivery of da'wah through the study of the market of the book al-Hikam in azzayniyyah boarding school and to find out the messages of da'wah in the book of al-Hikam. The cornerstone of the theory used is M. Munir's theory about the da'wah bil-Lisan al-Hal. This research method uses descriptive, is to describe the actual situation through data collection conducted using interview techniques, documentation, and literature. The results of this study indicate that preaching through the study of the book market al-Hikam conducted by KH. Aang Abdullah Zein was considered quite successful, because worshipers gave good or positive responses and worshipers who were present every month always increased or more.


Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.


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