368 research outputs found

    Analisis Struktur Dan Komponen Laporan Keuangan Kjks Ugt Sidogiri Wirolegi

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    Tulisan ini bertujuan untuk menguji apakan KJKS UGT Sidogiri Wirolegi sesuai dengan PSAK Syariah dan SAK ETAP atau tidak. Penelitian ini menggunakan pendekatan deskriptif qualitative. Obyek analisis dalam studi ini adalah laporan keuangan KJKS UGT Sidogiri Wirolegi. Data yang dipergunakan adalah data primer yang didapat dari wawancara dan data sekunder dari laporan keuangan. Data dianalisis dengan menggunakan metode kualitatif dan tringulasi. Hasil penelitian menunjukkan bahwa laporan keuangan KJKS UGT Sidogiri Wirolegi tidak sesuai dengan PSAK Syariah karena tidak tepat dalam penyusunan. Kajian ini bisa menjadi bahan refensi bagi dunia pendidikan dan praktisi KJKS.Kata kunci: Laporan, SAK , PSAKSTRUCTURE AND COMPONENT ANALYSIS OF FINANCIAL REPORT OF KJKS UGT SIDOGIRI WIROLEGI. The purpose of this research is to know the financial report KJKS UGT Sidogiri Wirolegi whether appropriate with PSAK Syariah and SAK ETAP who was valid. This research is applied descriptive and qualitative approach. The object analysis in this research is a financial report. The kind of data that are used in this research is primary data which is obtained directly from interview result and the secondary data that is obtained comes from financial report document. Data analysis method that used in this research are qualitative and triangulation. The result of this research shows that entirely the financial report KJKS UGT Sidogiri Wirolegi was not appropriate to Syariah PSAK. This research can be the reference to the next research either to the importance of education or KJKS practitioner to compile the financial report

    ANALISIS FAKTOR-FAKTOR YANG DIPERTIMBANGKAN DALAM PENENTUAN NISBAH BAGI HASIL SIMPANAN DEPOSITO MUDHARABAH DAN PERLAKUAN AKUNTANSINYA PADA BPR SYARIAH ASRI MADANI NUSANTARA

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    This title of this research, namely analysis that Infuenced considered in the determination of the odds for the results of Deposit Mudharabah deposits and His Accounting Treatment on Bpr Syariah Asri Civil Society of the Archipelago. The purpose of this research is as follows: to know the factors that are considered in the determination of the odds for the results of deposit mudharabah on BPR Syariah Asri Civil Society Nusantara, to know the recognition and measurement, presentation and disclosure of deposit mudharabah on BPR Syariah Asri Civil Society archipelago have been in accordance with the PSAK 105. Qualitative research method descriptive analysis. Research Results concluded that the factors that are considered in the determination of the odds for the results of deposit mudharabah on BPR Syariah Asri Civil Society of the archipelago is the rate that applies in other sharia banks and conventional banks based on financial performance; good relationship between bank with a partner or client; the work plan of the annual budget and the placement of the funds between Bank (inter-city in the whole of Indonesia); macro economic

    ANALISIS STRUKTUR DAN KOMPONEN LAPORAN KEUANGAN KJKS UGT SIDOGIRI WIROLEGI

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    Tulisan ini bertujuan untuk menguji apakan KJKS UGT Sidogiri Wirolegi sesuai dengan PSAK Syariah dan SAK ETAP atau tidak. Penelitian  ini menggunakan  pendekatan deskriptif  qualitative. Obyek analisis dalam studi ini adalah laporan keuangan KJKS UGT Sidogiri  Wirolegi. Data yang dipergunakan  adalah  data primer yang didapat  dari wawancara dan data sekunder dari laporan keuangan. Data dianalisis dengan menggunakan metode kualitatif dan tringulasi. Hasil penelitian menunjukkan  bahwa laporan keuangan  KJKS UGT Sidogiri  Wirolegi  tidak sesuai dengan PSAK Syariah  karena tidak tepat dalam penyusunan. Kajian ini bisa menjadi bahan refensi bagi dunia pendidikan  dan praktisi KJKS.Kata kunci: Laporan, SAK , PSAKSTRUCTURE AND COMPONENT ANALYSIS OF FINANCIAL REPORT OF KJKS UGT SIDOGIRI WIROLEGI. The purpose of this research is to know the financial report KJKS UGT Sidogiri Wirolegi whether appropriate with PSAK Syariah and SAK ETAP who was valid. This research is applied descriptive and qualitative approach. The object analysis in this research is a financial report. The kind of data that are used in this research is primary data which is obtained directly from interview result and the secondary data that is obtained  comes from financial report document.   Data analysis method  that used in this research are qualitative and triangulation. The result of this research shows that entirely the financial report KJKS UGT Sidogiri Wirolegi was not appropriate to Syariah PSAK. This research can be the reference to the next research either to the importance of education or KJKS practitioner to compile the financial report.Keywords: Report, SAK , PSA

    STUDI IMPLEMENTASI AKUNTANSI PRODUK EMAS MENURUT PSAK 107 DAN 102 PADA PT BANK SYARIAH MANDIRI TBK CABANG JEMBER

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    This research aims to know the implementation of accountinggold products at PT Bank Syariah Mandiri Tbk Branch Jemberthat BSM gadai emas and BSM cicil emas based on PSAK 107and 102. This research is a descriptive qualitative research, amethod that is done is to interpret and said data concernedwith the current situation, attitudes, and opinions that occur inthe community, conflict two states / more, the relationshipbetween the variables, the difference between fact, the effect ofthe condition, and others. Data processing method usinginterviews and accompanied with documents related to thevalidity of the data that is triangulation. The results showedthat the accounting treatment that contains the recognition,measurement, presentation and recognition of BSM gadaiemas products are in accordance with PSAK 107 and BSM cicilemas products are already in accordance with PSAK 102

    Traffic related air pollution and its impact on respiratory health among children

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    Exposure to traffic related air pollution (TRAP) is a public health concern particularly in children, who are one of the most susceptible groups of the population. Children are more vulnerable to such exposure by virtue of their increased susceptibility and the higher doses received. The materials for this review was obtained from several online databases ; PubMed, Proquest, Scopus, Springerlink and Science Direct (year 1990 to 2018). In this review, we emphasized several relevant studies on respiratory health effects among children living in the proximity to heavy traffic area and focus on the factors, which contributed to the severity of the health outcomes. Short term TRAP exposure reduces lung function, increases respiratory symptoms and incidence of asthma and allergic diseases especially for those who living within 75 m from the heavy traffic area. Preventive measures must be taken in order to protect children from exposure to traffic air pollutants

    Evaluasi Penggunaan Flowgorithm dalam Pembelajaran Algoritma Pemrograman menggunakan Technology Acceptance Model (TAM)

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    be able to automate work and software development. However, a programmer must understand the basics of computational thinking that often causes a problem for students who are desirous of becoming programmers. This extensive research aims to evaluate student's acceptance of the use of flow Flogorithm using the Technological Acceptance Model (TAM) method. This type of research is quantitative and is conducted by using a survey method which involves distributing questionnaires to around 96 respondents who have particularly studied programming algorithms. Furthermore, the random sampling technique was used in the sampling. The analysis was carried out using the PLS-SEM method which consists of a measurement model and structural model with five variables, namely ease of use, perceived usefulness, attitude towards use, intention, and actual use. The result of the research shows that the acceptance of the Flowgorithm has a positive influence on all the set of variables, except for the perceived ease of use on attitude toward using

    Epidemiology, prehospital care and outcomes of patients arriving by ambulance with dyspnoea: An observational study

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    Background: This study aimed to determine epidemiology and outcome for patients presenting to emergency departments (ED) with shortness of breath who were transported by ambulance. Methods: This was a planned sub-study of a prospective, interrupted time series cohort study conducted at three time points in 2014 and which included consecutive adult patients presenting to the ED with dyspnoea as a main symptom. For this sub-study, additional inclusion criteria were presentation to an ED in Australia or New Zealand and transport by ambulance. The primary outcomes of interest are the epidemiology and outcome of these patients. Analysis was by descriptive statistics and comparisons of proportions. Results: One thousand seven patients met inclusion criteria. Median age was 74 years (IQR 61-68) and 46.1 % were male. There was a high rate of co-morbidity and chronic medication use. The most common ED diagnoses were lower respiratory tract infection (including pneumonia, 22.7 %), cardiac failure (20.5%) and exacerbation of chronic obstructive pulmonary disease (19.7 %). ED disposition was hospital admission (including ICU) for 76.4 %, ICU admission for 5.6 % and death in ED in 0.9 %. Overall in-hospital mortality among admitted patients was 6.5 %. Discussion: Patients transported by ambulance with shortness of breath make up a significant proportion of ambulance caseload and have high comorbidity and high hospital admission rate. In this study, >60 % were accounted for by patients with heart failure, lower respiratory tract infection or COPD, but there were a wide range of diagnoses. This has implications for service planning, models of care and paramedic training. Conclusion: This study shows that patients transported to hospital by ambulance with shortness of breath are a complex and seriously ill group with a broad range of diagnoses. Understanding the characteristics of these patients, the range of diagnoses and their outcome can help inform training and planning of services

    Factor associated with physical activity level among secondary boarding school students in Selangor, Malaysia

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    This cross-sectional study aimed to assess the prevalence and factors associated with physical activity among secondary boarding school students. Data were collected using a self-administered questionnaire that captured socio-demographic information, physical activity levels, sedentary behavior, social support (from family and peers), and psychological factors (depression, anxiety, and stress). Anthropometric measurements, including height and weight, were obtained using a SECA217 stadiometer and a Tanita weighing scale, with body mass index (BMI)-for-age subsequently calculated. A total of 181 participants were included in the study. The results indicated that the majority of students met the recommended physical activity guidelines. Approximately two-thirds of participants were classified as having a normal BMI, while the majority exhibited high levels of sedentary behavior. Regarding social support, only one-fifth of students reported receiving adequate family support, while half of the students reported adequate peer support. Psychological assessments revealed that one-third of participants exhibited normal depressive symptoms, whereas nearly half exhibited symptoms of anxiety and stress. Significant associations were identified between physical activity levels and several factors, including age, gender, family support, peer support, and stress. In conclusion, while most secondary boarding school students in this study met the recommended daily amount of physical activity, high levels of sedentary behavior and varying levels of social support and psychological distress highlight areas that warrant further intervention
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