Fundamentals of Entrepreneurship (ENT300) : Hornbill Furniture / Dayangku Fauzanah Awang Karim ...[et al.]

As we are well informed, furniture is the necessities for every people to be fulfill in their mouse or building. Tire purpose that people buying furniture is as their necessities, but for wealthy people it can become the symbol to show their wealth as they buy the expensive and imported furniture. Furniture referring to chairs desks, cabinet, sofa and bedroom set. During the festive season like Gawai Dayak, Hari Raya and Chinese New Year, usually the demand for furniture is very high because many people will buy their new furniture to increase the number of furniture inside their house. Due to the development in the city, there are increases in the number of housing estates in city, so we believe that there will be a high demand for furniture especially in Desa Ilmu area. In order to fulfill the demand of the people in that area, we decided to set up a business as Hornbill Furniture with contribution of RM25, 000 per person and a loan amounted RM150, 000 from Bumiputera Commerce Bank Bhd, we started our business at Hornbill Furniture, Ground Floor and 1st Floor, Shop houses 4 and 5, Phase 2, Desa llmu, 93400 Kota Samarahan, Sarawak. Our main activities are selling furniture to our customers. We believe that this type of business is not new and there will be many competitors known and even some of them have a wide experienced in this business in Kota Samarahan and that will not bother us. We have identified few competitors and they are Chia Sam Trading Sdn Bhd, Singer, and Sahabat LST Sdn Bhd. We ensure that we can also compete

Combined Application of Hydrogeological and Geoelectrical Study in Groundwater Exploration in Karst-Granite Areas, Jiangxi Province

Drinking water shortage is a major concern in villages across southern Jiangxi, and this has impacted economic and social development. In order to address this challenge, groundwater prospecting was carried out in the villages under the support of Drinking Water Safety Project of China Geological Survey. In this study, we present two example sites in Ningdu County selected to demonstrate the combined hydrogeological survey, and the direct current electrical resistivity method was utilized for the present study for groundwater exploration in karst-granite distribution areas. First, a hydrogeological study was effectively used to delineate shallow severely weathered structural fissures as prospective target water-bearing beds. Then, a direct current electrical resistivity survey was used to confirm the distribution, thickness scale, and water-bearing features. The structural fractured zone whose distribution and trend were first established through hydrogeological surveys and whose development characteristics and water-richness were investigated by the direct current electrical resistivity method is the target layer for water exploration in the karst-granite rock areas. The water-bearing fracture zone shows a groove or strip-shape low resistivity anomaly and can be identified in its aquifer position according to its IP half decay time (Th), apparent polarizability (ηs), and apparent resistivity (ρs). The findings demonstrate that the above methods were successful in locating water potential areas, providing information for comparison and accurate borehole positioning. The results of the subsequent drilling and pumping tests supported the interpretation of the geophysical exploration data, and the water output from both boreholes met the objectives of this study. This groundwater search might serve as a guide for future exploration projects in similar areas

Mga tinig at titig mula sa ibaba: Isang pagsusuri sa Bayan mo, i-patrol mo

Kasabay ng nagbabagong panahon at umuunlad na teknolohiya ang pagusbong ng iba’t ibang kagamitan na nakapagpapadali sa gawain ng halos lahat sa atin. Kabilang na rito ang pamamahayag kung saan sa mga nakalipas na taon ay maraming ipinagbago, sanhi ng mga makabagong kagamitan tulad ng kompyuter, internet, at smartphones. Sa pamamagitan ng mga nabanggit na kagamitan ay isinilang ang citizen journalism na tinalakay sa pag-aaral na ito. Binibigyang-kahulugan ang citizen journalism bilang pamamahayag kung saan sa halip na sa mga propesyonal na mamamahayag manggaling ang ulat ay sa mga ordinaryong tao ito nagmumula. Partikular na tinalakay sa pag-aaral na ito ang Bayan Mo, iPatrol Mo (BMPM) ng ABS-CBN. Sinuri sa pag-aaral ang mga larawan at video na ipinadala sa BMPM website sa taong 2013. Inuri ang mga ito ayon sa tema at isa-isang binusisi ang mensahe sa likod ng bawat materyal. Ang pag-aaral ay umiinog sa usapin ng kapangyarihan sa pagitan ng mga Patroller, o ng mga mamamayan na nagpapadala ng materyal sa BMPM at sa mismong BMPM. Tinukoy sa pag-aaral ang mensaheng ipinababatid hindi lamang ng disiplina ng citizen journalism kundi pati na rin ng mga ulat mula sa mga mamamayan. Magsisilbing gabay ang pag-aaral na ito sa pag-unawa sa citizen journalism sa BMPM at sa implikasyon nito sa ating lipunan

Analisis penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik (Sak Etap) pada usaha mikro kecil dan menengah (UMKM): Studi kasus pada Tria’s Cake & Bakery di Blitar

INDONESIA: UMKM dihadapkan pada terbatasnya akses pada sumberdaya produktif, terutama permodalan, teknologi, informasi, dan pasar karena tidak adanya informasi yang dapat digunakan oleh manajemen, calon investor maupun kreditur dalam menilai perkembangan UMKM dengan akuntansi yang memadai maka pengusaha UMKM dapat memenuhi persyaratan dalam pengajuan kredit. Namun pelaksanaan pembukuan tersebut merupakan hal yang sulit bagi UMKM karena keterbatasan pengetahuan mengenai akuntansi, rumitnya proses akuntansi, dan anggapan bahwa laporan keuangan bukanlah hal yang penting bagi UMKM. Salah satu standar akuntansi, yaitu SAK ETAP merupakan standar keuangan yang ditetapkan untuk mempermudah UMKM menyusun dan menyajikan laporan keuangan yang lebih informatif dengan tujuan memberi kemudahan bagi investor maupun kreditor untuk memberikan bantuan pembiayaan kepada UMKM dalam hal ini Tria’s Cake & Bakery. Data yang akan digunakan untuk menganalisa dan mengevaluasi data yang digunakan dalam penelitian ini berhubungan dengan penerapan SAK ETAP pada laporan keuangan diperoleh dengan teknik pengumpulan data observasi, dokumentasi, wawancara dan studi pustaka dengan metode penelitian deskriptif kualitatif. Hasil penelitian pada Tria’s Cake & Bakery menunjukkan bahwa laporan keuangan yang digunakan masih menggunakan single entry atau masih menggunakan pembukuan dengan metode pencatatan cash basis. Sehingga dalam pelaksanaannya terdapat banyak kesalahan dalam pencatatan keuangannya. Pengakuan pendapatan yang seharusnya dicatat dalam akun pendapatan, dicatat menjadi akun kas yang menyebabkan laporan laba ruginya mengalami kerugian. Begitu juga dalam pengakuan modal, Tria’s Cake & Bakery tidak mencatat akun modalnya. Laporan keuangan yang digunakan Tria’s Cake & Bakery belum sesuai dengan SAK ETAP ENGLISH: UMKM are faced with limited access to the productive resources, especially capital, technology, information, and markets. It caused by there is an absence of information that can be used by management, investors and creditors in assessing the UMKM development with adequate accounting. Then it is expected that UMKM can meet the requirements in the credit application. However, due to the limited knowledge of accounting, the complexity of the accounting process, and the assumption that the financial statements is not important for UMKM make the bookkeeping is such difficult. One of accounting standards, SAK ETAP is a set of financial standards to facilitate UMKM in prepare and present more informative financial statements in order to provide convenience for investors and creditors to provide financial assistance to UMKM in this case Tria's Cake & Bakery. The data that used to analyze and evaluate the research data relates to the implementation of SAK ETAP in financial statements. The researcher obtains it by the observation data collection techniques, documentation, interviews and literature study with descriptive and qualitative research methods. The results of this research on Tria's Cake & Bakery indicate that the financial statements used are still using single entry bookkeeping or still using the cash basis method of recording. So that in practice there are many errors in recording its finances. Revenue recognition which should be recorded in the income account, are recorded into a cash account which led to profit or harm suffered losses. Likewise, in recognition of the capital, Tria's Cake & Bakery did not record its capital account. The financial statements used Tria's Cake & Bakery is not in accordance with SAK ETAP

Combined Application of Hydrogeological and Geoelectrical Study in Groundwater Exploration in Karst-Granite Areas, Jiangxi Province

Drinking water shortage is a major concern in villages across southern Jiangxi, and this has impacted economic and social development. In order to address this challenge, groundwater prospecting was carried out in the villages under the support of Drinking Water Safety Project of China Geological Survey. In this study, we present two example sites in Ningdu County selected to demonstrate the combined hydrogeological survey, and the direct current electrical resistivity method was utilized for the present study for groundwater exploration in karst-granite distribution areas. First, a hydrogeological study was effectively used to delineate shallow severely weathered structural fissures as prospective target water-bearing beds. Then, a direct current electrical resistivity survey was used to confirm the distribution, thickness scale, and water-bearing features. The structural fractured zone whose distribution and trend were first established through hydrogeological surveys and whose development characteristics and water-richness were investigated by the direct current electrical resistivity method is the target layer for water exploration in the karst-granite rock areas. The water-bearing fracture zone shows a groove or strip-shape low resistivity anomaly and can be identified in its aquifer position according to its IP half decay time (Th), apparent polarizability (ηs), and apparent resistivity (ρs). The findings demonstrate that the above methods were successful in locating water potential areas, providing information for comparison and accurate borehole positioning. The results of the subsequent drilling and pumping tests supported the interpretation of the geophysical exploration data, and the water output from both boreholes met the objectives of this study. This groundwater search might serve as a guide for future exploration projects in similar areas.</jats:p