general journal
Recently Published Documents





Neutron ◽  
2022 ◽  
Vol 21 (2) ◽  
pp. 112-119
Kifayat Ali Larik ◽  
Abdul Karim Lashari

In this study it comes under the observation that there is a big effect on employees through Leadership skills. These effective practices make stronger to organization and another aspect with this observation is to clearly justify the effect of styles in a different way like Democratic, autocratic, and participative style on employees for enhancing their performance. The main objective with great Guidance it was analyzed that obviously autocratic style has much effect on employee performance inside the organization. On other side the way of participative is quietly good for further efficiency raising up. This study is based on qualitative approach, whereas Secondary research is on prior behalf. The reason behind this study is to have further discussion widely on employees’ performance as the readers can get bunch of knowledge about it. In secondary research it will be added to putt data via reports general information magazines and general Journal. Making widely valuable to this article it came to know that there is greater impact of Leadership style on employees acts the roe of behavior and its performance. Democratic style is highly useful beneficial for employees at all times while the participation style is also beneficial for employee’s performance on a long-term duration Few further recommendations are under the discussion in this thesis.

2021 ◽  
Vol 4 (2) ◽  
pp. 115
Fajrul Rahman Slamat ◽  
Ishak Ishak ◽  
Mila Juliyanty Salampessy ◽  
Faizah Salma Kaliky

AbstrakSalah satu yang sangat diharapkan oleh pemerintah negeri Hitumessing untuk masyarakatnya demi mencapai kesejahteraan dalam hidup adalah dapat mandiri, serta tidak serta merta menggantungkan apa yang diberikan pemerintah kepadanya melainkan untuk menciptakan lapangan kerja, seperti misalnya usaha dalam bidang jasa, kuliner, dan lainnya. Hal ini akan dibentuk melalui berbagai jenis usaha misalnya home industry, koperasi ataupun Usaha Kecil Menengah (UKM)  Berhubung minimnya pengetahuan tentang penyusunan  laporan keuangan oleh pihak (BUMneg) Ulihalawang  maka kami selaku mahasiswa jurusan  Akuntansi membantu mengatasi masalah penyusunan laporan keuangan pada (BUMneg) Ulihalawang, Tujuan dari edukasi ini untuk memahamkan pegawai dan staf  (BUMneg) Ulihalawang tentang  tata cara penyusunan laporan keuangan agar dapat memahami dan bisa membuat laporan keuangan dengan baik dan benar sesuai dengan SAK ETAP. Treatment yang diberikan setelah mendapatkan masalah riil di lapangan adalah dengan memberikan materi tentang penyusunan laporan keuangan secara tatap muka. pertama yaitu dengan membenahi aspek keuangan pada BUMneg Ulihalawang dan dilanjutkan dengan melakukan penyusunan laporan keuangan BUMneg Ulihalawang dengan benar. Selanjutnya kami  menjelaskan kepada pihak BUMneg bagaimana melakukan penyusunan laporan keuangan ketika adanya transaksi masuk dan transaksi keluar, dan menjelaskan serta  mempraktikkan tata cara atau proses penyusunan laporan keuangan yang dimana berawal dari pembuatan jurnal umum berdasarkan bukti-bukti transaksi yang ada, kemudian memposting ke buku besar berdasarkan akun-akun yang ada pada jurnal umum, selanjutnya memindahkan nilai-nilai yang ada pada buku besar ke neraca saldo berdasarkan akunnya, jika ada informasi tambahan di akhir bulan maka harus dibuatkan jurnal penyesuaian untuk mengetahui nilai suatu akun yang ada pada informasi tambahan tadi. Kemudian kami membantu pihak Bumneg dalam dalam membuat laporan keuangan per 30 juli sekaligus sebagai acuan kepada pihak BUMneg untuk membuat laporan keuangan dalam setiap kegiatan yang dilakukan oleh pihak BUMneg baik kegiatan rutin atau pun kegiatan tambahan.Kata Kunci: Edukasi, Penyusunan Laporan Keuangan, BUMnegAbstractOne of the things that the government of the black country highly hopes for its people in order to achieve prosperity in life is to be able to be independent, and not necessarily to depend on what the government gives to it but to create jobs, such as businesses in the service, culinary, and other fields.  This will be formed through various types of businesses, for example home industry, cooperatives or small and medium enterprises (UKM) due to the lack of knowledge about the preparation of financial reports by the Ulihalawang village-owned enterprise (BUMNeg), so we as accounting students help overcome the problem of preparing financial reports at  Ulihalawang village-owned enterprise, the purpose of this education is to understand the employees and staff of Ulihalawang village-owned enterprises about the procedures for preparing financial reports so that they can understand and be able to make financial reports properly and correctly in accordance with SAK ETAP.  The treatment given after having real problems in the field is to provide material on the preparation of face-to-face financial reports.  The first is to fix the financial aspects of the Ulihalawang village-owned enterprise and continue with the correct preparation of financial reports for the Ulihalawang village-owned enterprises. then we explain to village-owned enterprises how to prepare financial reports when there are incoming and outgoing transactions, and explain and practice the procedures or processes for preparing financial reports which begin with making general journals based on existing transaction evidence, then posting to the ledger based on the accounts in the general journal, then transfer the values in the ledger to the trial balance based on the account, if there is additional information at the end of the month, an adjusting journal must be made to determine the value of an account in the information extra earlier. then we assisted village-owned enterprises in making financial reports as of July 30 as well as a reference for village-owned enterprises to make financial reports in every activity carried out by village-owned enterprises either routine activities or additional activitiesKeywords: Education, Preparation of financial statements, BUMneg

2020 ◽  
Vol IX (4) ◽  
pp. 230-231
B. Vorotynskiy

From all clinical material of the psychiatric clinic prof. Tuczek'a in Marburg over the past two decades, the author has collected 54 cases of progressive paralysis in women and subjected them to a detailed analysis. According to the family status, the sick were distributed as follows: 7 unmarried, 12 widows and 35 married; 7 of the last were abandoned by their husbands.

Megataxa ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 1-3 ◽  

I am delighted to announce the inaugural issue of Megataxa, a new journal designed for large monographic reviews and highly significant original papers reporting major advances in taxonomy. Megataxa aims to be a premium journal of high impact to encourage most important works in taxonomy. As a general journal of taxonomy, Megataxa will also include an editorial/correspondence section to allow announcements of major news, debates of highly significant issues, theory/method papers of general taxonomic significance, and biographic profiles for recently passed eminent taxonomists. 

Jian Dong ◽  
Xiaojing Wang ◽  
Jin Zhang ◽  
Jingjun Gu

Nitrile rubber (NBR) as a vibration absorber of lower elasticity modulus has a considerable contribution in the effective damping. Three kinds of journal bearings (general journal bearings, journal bearings supported on circular nitrile rubber, journal bearings supported on radial nitrile rubber) were designed and manufactured. Experiments were carried out to investigate vibration and stability of the rotor-bearing system with the above bearings. Oil whirl and the onset of instability of the system was analyzed and compared. The experimental results show that there is a significant decrease in the acceleration amplitude of the bearings embedded with nitrile rubber compared to general journal bearings. In addition, the journal bearings supported on radial nitrile rubber have better vibration damping effect than journal bearings supported on circular nitrile rubber, for there is no obvious oil whirl and asynchronous vibration, which can be verified by waterfall plots and continuous wavelet transform spectrograms. Results demonstrated that vibration energy dissipated by viscous absorbers indeed contributes to improving dynamics stability of the rotor-bearing system.

2017 ◽  
Vol 4 (1) ◽  
pp. 114
Muzayyidatul Habibah ◽  
Alfu Nikmah

<p><em>This study aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Pati regency. It was field research with qualitative approach. Methods of data collection were  interviews  and  documentation.  The  results  of  this study indicated that there is BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. In profit/ loss reports, costs of murabaha receivables impairment losses cannot be seen because it is not recognized/recorded in the general journal. BMT has revealed matters related to murabaha transactions, including the acquisition cost of murabaha asset; booking appointment in murabaha based on the order as an obligation or not, while the non-commercial financial reports have been prepared for internal purposes of BMT.</em></p>

2017 ◽  
Vol 1 (1) ◽  
pp. 50-55
Muhamad Yusup ◽  
Padeli Padeli ◽  
Ilamsyah Ilamsyah

A company in its financial activities will certainly make a record that serves to record all types of proof of transactions that will be used in a certain period or commonly referred to as general journals. This is an important activity in the financial part of the company because if the recording of transaction evidence can be done properly, it will be able to provide detailed information about changes in economic resources that occur due to activities carried out by the company in order to gain profits, therefore proof of transaction must stored properly so that when errors occur and errors can be used. By using online accounting software can make it easier to record and analyze general journals and at the same time as a solution to avoid financial manipulation, thus recording general journal activities will be more effective and efficient and safer than still using manual or offline recording.   Keywords: ​online accounting software, recording, general journal

2011 ◽  
pp. 260-292
Ashutosh Deshmukh

The general ledger cycle consists of posting of entries from special journals, subsidiary ledgers, and general journal to general ledger; as well as generating financial, managerial and special reports. Accounting transactions are first recorded in special and general journals from source documents and posted to subsidiary and general ledgers. At the end of the accounting period, an unadjusted trial balance is prepared. Then adjusting entries are made based on information from the controller and treasurer. The general ledger can then be used to generate required reports. Once the financial statements are finalized, accounting books are closed via closing entries, and a post-closing trial balance is prepared. The traditional use of a general ledger has been for generating financial reports for investors. Every student of accounting knows this.

2007 ◽  
Vol 68 (2) ◽  
pp. 141-154 ◽  
Richard Heinzkill

This study examines 20,802 citations in 555 journal articles devoted to criticism of English and American literature published in 2003. Books are cited far more often (75.8%) than journal articles (19.8%). Over half of the monographs cited (55.4%) are less than twenty years old. In general, journal articles published within the past twenty years are the most frequently cited. Literary scholars use a diversity of monographs which fall outside of the core classifications for literature; over 40% are outside. This study is compared to other citation studies of English and American literature. It concludes with observations on the use of the Web, browsing by literary researchers, and English as an interdisciplinary field.

Sign in / Sign up

Export Citation Format

Share Document