Pengakuan Pendapatan dan Beban Atas Laporan Keuangan pada PT. Bank Sulut

Bank sebagai lembaga keuangan yang membantu Pemerintah mencapai kemakmuran mempunyai peran penting didalam meningkatkan pembangunan nasional. Dalam setiap Perusahaan menyusun laporan keuangan merupakan dasar penting untuk mengetahui kinerja keuangan Perusahaan yang mencakup pendapatan dan beban. Dengan demikian laporan keuangan harus disajikan secara layak posisi keuangan Perusahaan. Penelitian dilakukan pada PT. Bank Sulut yang merupakan Bank Pembangunan Daerah (BPD). Tujuan penelitian ini adalah untuk mengetahui bagaimana Pengakuan Pendapatan dan Beban. Metode analisis yang dilakukan adalah menggunakan metode deksriptif, Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Sumber data yang digunakan dalam penelitian oleh penulis adalah data kualitatif. Hasil penelitian menunjukkan Pada catatan atas laporan keuangan PT. Bank Sulut dalam Kebijakan akuntansi pendapatan dan beban bahwa Perusahaan mengakui pendapatan dan beban berdasarkan metode accrual basis dimana pendapatan diakui pada saat terjadinya. Pendapatan Bunga atas Pinjaman yang diberikan atau asset produktif lainnya yang diklasifikasiakan sebagai bermasalah diakui pada saat pendapatan tersebut diterima (cash basis). Jumlah Pendapatan dan beban bunga yang diakui sesuai dengan jumlah pendapatan dan beban bunga yang diakui pada pada Laporan Laba Rugi. Dapat diketahui bahwa metode pengakuan pendapatan yang digunakan Perusahaan adalah sesuai karena dapat menunjukan posisi pendapatan dan beban Perusahaan yang sebenarnya. Kata kunci: pengakuan pendapatan dan beba

Laboratory Innovation to Investigate Concrete Paving Blocks Compressive Strength

This research aims to evaluate the block method against the cube test method using variations in thickness. Paving blocks can be produced using a hydraulic machine or a simple press, and their performance can be measured based on density and compressive strength tests. The block test method shows that with the same material composition forming the paving block, a paving block with a higher thickness can lead to a lower compressive strength value. In contrast, the cube test method shows different results. The paving blocks used in this study had width and length sizes of 100 and 200 mm, respectively, and had varying heights of 60, 80, and 100 mm. The results reveal that the compressive strength of concrete paving blocks is more precise based on density. Furthermore, the empirical equation and conversion coefficient of the compressive strength of the block test to the cube test have been obtained. This empirical equation is highly recommended for the road pavement industry in controlling the quality of compressive strength, even when using block tests. Further research can help develop a formula for using additive materials in paving blocks. Doi: 10.28991/CEJ-2023-09-11-03 Full Text: PD

The Influence of Temperature to Rutin Concentration of Buckwheat Grains in Humid Tropic

Rutin concentration is influenced strongly by temperature

Keikutsertaan Guru Dalam Pengambilan Keputusan Dan Motivasi Kerja Guru Dalam Hubungannya Dengan Produktivitas Kerja Guru SMA Negeri Di Kabupaten Minahasa Dan Kotamadya Manado

There is a functional relationship between the participation in decision making as well as in work motivation and the productivity of teacher\u27s work. This, among others, is revealed by a study conducted in Kabupaten Minahasa and Kotamadya Manado. The sample comprises 264 teachers of SMAN. Another result shows that there is no significant difference in the participation in decision making, work motivation and work productivity of male and female teachers

Ipteks Pemberian Dana Bantuan Sosial pada Badan Pengelola Keuangan dan Aset Daerah (Bpkad) Provinsi Sulawesi Utara

Social Assistance is the provision of assistance in the form of money or goods from the government for the people who need it which aims to protect from the occurrence of social risks. The provision of social assistance funds is carried out based on the provisions or rules stated in the law. The method used in this study is evaluating the provision of social assistance funds in accordance with Permendagri No 32 Tahun 2011. The object studied was in North Sulawesi BPKAD. The technique used in evaluating this is to make a comparison of the procedures for granting social assistance funds by North Sulawesi BPKAD in accordance with Permendagri No 32 Tahun 2011. The result of this research indicate that the implementation of the provision of social assistance funds in North Sulawesi BPKAD is in accordance with Permendagri No 32 Tahun 2011

Keikutsertaan Guru Dalam Pengambilan Keputusan dan Motivasi Kerja Guru Dalam Hubungannya Dengan Produktivitas Kerja Guru SMA Negeri di Kabupaten Minahasa dan Kotamadya Manado

There is a functional relationship between the participation in decision making as well as in work motivation and the productivity of teacher's work. This, among others, is revealed by a study conducted in Kabupaten Minahasa and Kotamadya Manado. The sample comprises 264 teachers of SMAN. Another result shows that there is no significant difference in the participation in decision making, work motivation and work productivity of male and female teachers

Performance Analysis of Public Services of the Government of Malalayang District, Manado City

Articles have tried to find its analysis performance of public services in the District Malalayang Manado City. The analysis focused on making the deed of the land where the services are in grades. The quality of service is higher in comparing the service. The research seeks to provide reflection and examples to other sub-district offices and government agencies that have duties and functions to serve the community so that they are motivated to correct deficiencies in their agencies. The method of research is using the approach of descriptive qualitative. The collection of data is complete (holistic) relevant to the focus, the formulation of the problem and purpose. Using three techniques were prevalent in the research qualitative, namely: (1) interviews depth, (2) participation observation, and (3) study the documentation. This study uses an interactive model analysis from Miles and Huberman, consisting of analysis components: data reduction, data presenting, and conclusion drawing. The study results show that factors support and inhibiting the implementation of the services to the public at the office of the District Malalayang. Factor inhibitors such as (1) the lack of a source of power employees and is still a lack of facilities and infrastructure, the factors supporting that (1) the spirit of the awarded employees of each other, (2) hold a meeting of coordination or some sort of evaluation every three months. (3) provide planting awareness of serving the community. (4) Facility in the form of tools helps to facilitate the process of service