Analisa Efisiensi Penggunaan Modal Ditinjau Dari Ratio Keuangan Pada PT. Tiga Serangkai Pustaka Mandiri Di Surakarta

Efisiensi penggunaan modal merupakan tugas yang harus dikelola dengan baik untuk mencapai tujuan perusahaan yang telah ditetapkan. Pengelolaan moda yang efisien sangat penting untuk menjaga kontinuitas hidup perusahaan dimasa yan akan datang. Dalam hal ini penulis tertarik mengadakan penelitian tentang Efisiens Penggunaan Modal Ditinjau Dari Ratio Keuangan Pada PT. Tiga Serangkai Pustak Mandiri Di Surakarta, dengan tujuan untuk mengetahui tingkat efisiensi penggunaan modal PT. Tiga Serangkai Pustaka Mandiri Surakarta ditinjau dari rasio aktivitas rasio likuiditas, rasio solvabilitas dan rasio rentabilitas. Penelitian tersebut dilakukan dengan cara mengadakan analisa terhadap laporan keuangan yang terdiri dari lapora neraca dan laporan rugi-laba selama 5 periode mulai dari tahun 1999 sampai dengan tahun 2003. Dengan melihat hasil penelitian dari rasio Aktivitas dapat diperoleh bahw dari hasil perhitungan fixed assets turnover maka PT. Tiga Serangkai Pustak Mandiri Surakarta mempunyai tingkat aktivitas yang baik. Fixed assets turnove tertinggi 3 kali pada tahun 2003. Hal ini mencerminkan bahwa perusahaan mampu mengelola dan menggunakan aktiva tetapnya untuk memperoleh penjualan. Dilihat dari hasil perhitungan total assets turnover maka PT. Tig Serangkai Pustaka Mandiri Surakarta mempunyai tingkat aktivitas yang baik. Tota assets turnover tertinggi 1,7 kali pada tahun 2003 dan terendah pada tahun 1999 sebesar 1,4 kali. Hal ini menunjukkan bahwa perusahaan mampu menciptaka penjualan yang dapat dicapai oleh perusahaan dalam mendapatkan laba ata pendayagunaan total aktiva yang dimilikinya. Dan secara umum perputaran komponen-komponen perusahaan dari tahun ke tahun sudah cukup baik. Dari hasil perhitungan rasio likuiditas dapat diperoleh bahwa dilihat dar current rasio maka PT. Tiga Serangkai Pustaka Mandiri mempunyai tingka likuiditas yang baik. Karena current rasio berada diatas 100%. Current rasio tertingg 293,54% pada tahun 2002 dan terendah pada tahun 2000 yaitu sebesar 221,30%. Ha ini menunjukkan bahwa PT. Tiga Serangkai Pustaka Mandiri Surakarta mamp membayar hutang lancarnya. Dilihat dari quick rasio PT. Tiga Serangkai Pustak Mandiri mempunyai tingkat likuiditas yang cukup baik, karena quick rasio diata 100%. Kondisi ini mencerminkan bahwa perusahaan mempunyai kemampuan membayar hutang lancar tanpa persediaan. Quick rasio tertinggi 168,91% yaitu pad tahun 2003. Hal ini menunjukkan bahwa setiap kenaikan Rp. 100,00 hutang lanca akan dijamin dengan aktiva lancar sebesar Rp.168,91 sehingga perusahaan mampu membayar hutang lancar dengan aktiva lancar yang dimilikinya. Dilihat dari rasio solvabilitas menunjukkan kemampuan perusahaan untuk membayar seluruh kewajiban-kewajibannya baik berupa hutang jangka pende maupun hutang jangka panjang apabila perusahaan harus dilikuidasi. Bila meliha tabel rasio solvabilitas maka tingkat solvabilitas PT. Tiga Serangkai Pustaka Mandir Surakarta cukup baik, karena solvabilitas perusahaan lebih dari 100%, sehingga pihak kreditur masih percaya untuk memberikan pinjaman jangka pendek maupun jangk panjang, dimana hutang Rp. 100,00 PT. Tiga Serangkai Pustaka Mandiri Surakart masih mampu menjamin hutang dengan aktiva Rp.230,68; RP.219,93; Rp. 237,37 Rp. 277,09; Rp. 301,92. Dilihat dari rasio rentabilitas dari sudut rentabilitas ekonomi dapa disimpulkan bahwa tingkat rentabilitas ekonomi PT. Tiga Serangkai Pustaka Mandir Surakarta sudah cukup baik. Hal ini dikarenakan perusahaan menggunakan aktivany dengan baik sehingga laba yang dihasilkan cukup tinggi. Rentabilitas ekonom terendah sebesar 10,80% pada tahun 1999 dan tertinggi 19,01% pada tahun 2003. Dilihat dari rentabilitas modal sendiri sudah dapat dikatakan cukup baik hal ini disebabkan penggunaan modal sendiri sudah efisien sehingga laba yan diperoleh cukup tinggi. Rentabilitas modal sendiri pada PT. Tiga Serangkai Pustak Mandiri Surakarta terendah sebesar 13,60% pada tahun 1999 dan tertinggi 20,10% pada tahun 2003. Dengan demikian dapat disimpulkan bahwa dengan melihat dar hasil perhitungan rasio aktivitas, rasio likuiditas, rasio solvabilitas dan rasio rentabilitas maka penggunaan modal pada PT. Tiga Serangkai Pustaka Mandir dinilai efisien

Konservasi Sumber Mata Air Dilem di Desa Papring Kelurahan Kalipuro Kabupaten Banyuwangi

Abstract – Clean water is one of the things needed in the community because it is an important factor in the sustainability of living things. The community needs clean water that is suitable for consumption to minimize the presence of diseases that have an impact on the community. Because we as a society must maintain springs to maintain water quality. Banyuwangi Regency is one that has abundant springs, one of which is located in the source dilem of the Papring neighborhood of Klipuro Village. To maintain the quality of water sources in the papring environment, Klipuro Village, the Machine Student Association (HMM) and PGRI University Lecturers carry out community service in the form of conservation of  located in Papring, Kalipuro Village, Banyuwangi Regency. Keyword : Conservation, spring water source, water qualit

KEKUATAN BENTURAN KAPAL KAYU 5-7 GT SAAT MERAPAT KE DERMAGA: UPAYA UNTUK MENENTUKAN KETEBALAN MINIMAL LAMINASI FRP

This is an initial study in order to determain the minimum thickness of FRP (Fiber Reinforced Plastic) lamination on the size of a wooden vessel 5–7 GT (Gross Tonnage). The construction of FRP lamination aims to reduce direct contact of some parts of the ship with surrounding water and to reduce collision impact during berthing process as well especially to the hull. The laminating process is carried out by the skilled boat builders based on their experienced and knowledge. The purpose of this study is to obtain the collision strength of  the ship that can be used as a refrence to determine the minimum thickness of FRP lamination. The descriptive-numeric methods were used in this research. Some data of the sampled vessel such as vessel type, main dimensions, speed and impact power were needed to be analyzed. There were 13 sampled vessels used in this research. The result showed that the vessel was included to towed or dragged gear. The main dimension of the vessel in average were Loa 9.5 m; Bmax 3.2 m; D 1.2 m with displacement tonnage 13,6 ton/m3. The speed of the vessel decreased since the first collision in range of 0.4-1.0 m/s or 20-75%. The collision strength on that time was in range of 7.13-87.48 kN.m. Therefore, the impact strength that will be used as a reference in determining the thickness of the FRP laminate layer on wooden vessels is 87.48 kN.m.Kajian ini merupakan tahap awal dari kajian yang bertujuan menentukan ketebalan minimal lapisan laminasi FRP (Fiber Reinforced Plastic) pada kapal kayu ukuran 5-7 GT (Gross Tonnage). Konstruksi laminasi FRP bertujuan mengurangi kontak langsung bagian kapal dengan air disekitarnya serta mampu menahan benturan kapal ketika sandar pada dermaga khususnya bagian kasko kapal. Saat ini laminasi FRP dilakukan berdasarkan keahlian dan pengalaman yang dimiliki oleh pengrajin. Tujuan dari kajian ini untuk mengetahui kekuatan benturan pada kapal yang akan dijadikan acuan untuk menentukan ketebalan laminasi FRP. Metode yang digunakan adalah dengan identifikasi dimensi utama kapal, kecepatan kapal dan kekuatan benturan yang kemudian dianalisis secara deskriptif numerik. Data diperoleh dari 13 kapal sampel selama bulan Oktober-Desember 2019. Hasil dari penelitian ini menunjukkan bahwa kapal yang digunakan termasuk towed or dragged gear. Dimensi utama kapal dengan rata-rata Loa 9,5 m; Bmax 3,2 m; D 1,2 m dengan ton displacement 13,6 ton/m3. Kecepatan kapal ketika terjadi benturan pertama mengalami penurunan berkisar 0,4-1,0 m/s atau sekitar 20-75%. Kekuatan benturan yang terjadi pada kapal ketika benturan pertama berkisar 7,13-87,48 kN.m. Oleh karena itu, kekuatan bentur yang akan dijadikan acuan dalam menentukan ketebalan lapisan laminasi FRP pada kapal kayu adalah sebesar 87,48 kN.m

Analysis of Resistor Color Differences Against Resistance Values

A resistor is an electronic component that functions as an electric current inhibitor which has units of ohms and has different values based on the difference in the position of the color of the bracelet on the resistor in the experiment, the value of 330 from orange, orange, brown, gold, 1000 from brown, black, red, gold and 130Ω of brown, red, brown, gold, and 100Ω of brown, black, brown, gold. The resistor value also has a difference when it is determined using a calculation based on a formula with a calculation using a multimeter measuring instrument, it is influenced by the tolerance value on the resistor where the color is orange, orange, brown, gold with a gold color with a tolerance value of 5%, the value is 330Ω with calculations based on the formula and obtained 313 by calculation using a multimeter measuring instrument, brown, red, brown, gold, with a gold color with a tolerance value of 5% obtained a value of 1000 by calculations based on the formula and obtained 942 by calculations using a multimeter measuring instrument, brown, black, red, gold , with a gold color with a tolerance value of 5% obtained a value of 130 by calculation based on the formula and obtained 122 by calculations using a multimeter, brown, black, brown, gold, gold color with a tolerance value of 5% obtained a value of 100 with calculations based on the formula and obtained 94Ω by calculation using the tool measure multimeter

Uji Efektivitas Peredam Kebisingan Ruangan Dengan Pemanfaatan Limbah Kain Perca Menggunakan Variasi Bentuk Ruang

Noise becomes a very important issue to reach a level of comfort in the room. Many technical efforts are made to reduce noise levels such as by creating materials that are able to absorb sound waves well. The results of the study show that many materials can be used as noise absorbers, one of which is patchwork waste. The research aim to study is to obtain effective results from room dampening by utilizing used fabric waste. This study examined used fabric waste as soundproof partition walls. The method used to determine the value of sound red uction and absorption coefficient is a method of measuring sound from different positions with variations in fabric types and variations in shape of space. Variations in the type of fabric are woolen fabrics, denim fabrics, and cotton fabrics. While the va riation of the shape of the wake is the shape of a cube, cone and tube. The optimum results obtained at the side measurement position, cube space shape, and type of fabric are wool fabric with a percentage of noise reduction of 35.38% from 80 dB to 51.7 dB

PENGGUNAAN METODE AL – MIFTAH LIL ULUM DALAM MENINGKATKAN KUALITAS MEMBACA KITAB KUNING PADA SANTRI DI MADRASAH DINIYAH PONDOK PESANTREN PUTRI SALAFIYAH AL – HASANI, PAKIS – MALANG

This research is taken from the problems found at the time of the study, namely the problem of learning to read the yellow book in the Madrasah Diniyah Al-Hasani Islamic Boarding School, Pakis – Malang. Furthermore, this study uses descriptive qualitative research methods, research conducted with several research techniques including interviews. Field observations and documentation. From the results of research conducted, researchers found several results, namely: 1) Condition of Guiding Read the Yellow Book in Madrasah Diniyah Al - Hasani conducted since the beginning of the students entering the madrasa diniyah by introducing them first starting from the preparatory class 2 seen from 3 indicators, namely: Santri can distinguish and know the position of each sentence or lafadz in the yellow book, Student learning outcomes increase from KKM standards, Can read and understand the yellow book appropriately, 3) There are obstacles found by Resources (HR) referred to here is the teaching staff, boredom in the learning process, and time allocation g less

Penerapan nilai -nilai karakter melalui budaya sekolah di MI Ar Rahmah Jabung - Malang

This research focuses on three things, namely: (1) school culture applied at MI Ar Rahmah Jabung, (2)Implementation of character values through school culture at MI Ar Rahmah Jabung, (3) obstacles encounteredin applying the values character values through school culture at MI Ar Rahmah Jabung.The research that hasbeen carried out uses a qualitative descriptive approach using several data collection processes betweenobservation, interviews and documentation. From the research conducted, the research results were obtained toanswer the existing research focus, namely: (1) There are several school cultures that are applied at MI Ar RahmahJabung, including h: Culture of Prayer, Koran, Discipline, Reading. (2) MI AR Rahmah carries out the applicationof character values to students which are carried out at school, where the activities are divided into 3 namelyroutine, programmed, and spontaneous activities. In implementing the culture of praying, reciting the Koran,discipline and reading, it has been programmed and starts from the planning, the activity process, to the evaluation,(3) In implementing character values through the school culture at MI Ar Rahmah Jabung, there are obstaclesincluding: Lack of awareness from some residents school, the percentage of the number of teachers is notproportional to the number of students, not the Counseling teacher, the social environment of the students isdiverse, students do good only in front of the teacher, lack of attention from parents, the nature of students whoare still unstable

Penerapan nilai -nilai karakter melalui budaya sekolah di MI Ar Rahmah Jabung - Malang

This research focuses on three things, namely: (1) school culture applied at MI Ar Rahmah Jabung, (2)Implementation of character values through school culture at MI Ar Rahmah Jabung, (3) obstacles encounteredin applying the values character values through school culture at MI Ar Rahmah Jabung.The research that hasbeen carried out uses a qualitative descriptive approach using several data collection processes betweenobservation, interviews and documentation. From the research conducted, the research results were obtained toanswer the existing research focus, namely: (1) There are several school cultures that are applied at MI Ar RahmahJabung, including h: Culture of Prayer, Koran, Discipline, Reading. (2) MI AR Rahmah carries out the applicationof character values to students which are carried out at school, where the activities are divided into 3 namelyroutine, programmed, and spontaneous activities. In implementing the culture of praying, reciting the Koran,discipline and reading, it has been programmed and starts from the planning, the activity process, to the evaluation,(3) In implementing character values through the school culture at MI Ar Rahmah Jabung, there are obstaclesincluding: Lack of awareness from some residents school, the percentage of the number of teachers is notproportional to the number of students, not the Counseling teacher, the social environment of the students isdiverse, students do good only in front of the teacher, lack of attention from parents, the nature of students whoare still unstable

ANALISIS KEMAMPUAN PEMECAHAN MASALAH MATEMATIKA SISWA BERDASARKAN TEORI APOS (ACTION, PROCESS, OBJECT, SCHEMA) DITINJAU DARI TIPE KEPRIBADIAN FLORENCE LITTAUER

Abstract This research raises the problem of students' problem solving abilities in solving arithmetic sequence and series problems based on the theory of APOS (Action, Process, Object, Schema) in terms of the type of Florence littauer personality. Data collection was obtained from personality type questionnaires, problem solving tests, and interviews. The subject of the study came from 4 students of class XI TKJ 1 of SMK Negeri 2 jember using the snowball sampling method to classify 4 personality types which include sanguinis, koleris, melancholy, and phlegmatic. The results of the analysis of problem solving ability tests and interviews showed that at the stage of action, sanguinis (SS) students could explain smoothly and complete the lack of data on the answer sheet. Koleris students (SK), explained fluently and consistently, melancholy students (SM) could explain correctly even though in answering questions they were still hesitant. Phlegmatic students (SP) are fluent and assertive when explaining the information in the question again. At the process stage, students of SS, SK, SM, and SK managed to find a number pattern and could determine the formula to solve the problem. At the object stage, the four subjects managed to answer correctly even though they used different problem solving processes. At the scheme stage, SS students, SK, SP managed to give the final answer correctly and tried to check the answer again, while the SM students had not managed to answer correctly.  Keyword: problem solving, theory of APOS, personality typ

Pembelajaran Aswaja sebagai implementasi pendidikan akhlak di MTs Miftahul Ulum Mranggen Demak

MTs Miftahul Ulum, memasukan aswaja ke dalam kurikulum di pendidikan sekolah. Hal tersebut untuk menanamkan pendidikan akhlak yang berhaluan aswaja. Menarik untuk diteliti, tentang kebenaran pembelajaran aswaja itu bisa dijadikan sebagai implementasi pendidikan akhlak di MTs Miftahul Ulum. Penelitian ini bertujuan untuk mengetahui bagaimana perencanaan pembelajaran aswaja sebagai pendidikan akhlak di MTs Miftahul Ulum, untuk mengetahui bagaimana implementasi pendidikan akhlak di MTs Miftahul Ulum melalui pembelajaran aswaja, dan untuk mengetahui bagaimana cara mengevaluasinya. Jenis penelitian ini adalah penelitian kualitatif lapangan. Teknik pengumpulan data yang diperlukan, baik yang berhubungan dengan studi literatur maupun data empiris, penulis menggunakan metode observasi, wawancara dan dokumentasi. Kemudian untuk analisis data penulis menggunakan metode deskriptif kualitatif dengan analisis induktif. Untuk validitas data penulis menggunakan triangulasi data. Hasil perencanaan itu dapat diimplementasikan dalam pembelajaran di kelas dan lingkungan sekolahan. Implementasinya meliputi: siswa mengucapkan salam kepada guru dan berjabat tangan mencium tangan, membaca Asma>ul H{usna> dan Rad}i>tu billa>hi Rabba” sebelum pembelajaran dimulai, akhir pembelajaran membaca surat al-As}r dan membaca doa majlis, tahlil dan istighosah, diba’iyahan setiap bulan sekali, ziarah ke makam wa>liyulla>h, salat D{uh{a berjamaah, salat Duhur berjamaah dan dilanjutkan wirid bersama, bila terjadi bencana alam dan banyak yang meninggal dunia, seluruh warga yayasan melakukan salat gaib bersama, Islami, tawasut}, tawazun, tasamuh, i’tidal, qanaah, amanah, tawadu’, s}idiq, ikhlas, peduli sosial