ANALISIS PENERAPAN SAK ETAP PADA PENYAJIAN LAPORAN KEUANGAN PT. INDO TOOLS SEJAHTERA

Analisis Penerapan SAK ETAP Pada Penyajian Laporan Keuangan PT. Indo Tools Sejahtera, Ibu Mardiana, S.E., M.M sebagai Pembimbing I, Ibu Andi Indrawati, S.E., M.M sebagai Pembimbing II. PT. Indo Tools Sejahtera merupakan perusahaan dibidang perdagangan peralatan teknik. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa laporan keuangan PT. Indo Tools Sejahtera telah sesuai dengan SAK ETAP tahun 2009. Metode yang digunanakan adalah metode kualitatif dengan membandingkan laporan keuangan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dengan laporan keuangan PT. Indo Tools Sejahtera.           Hasil penelitan ini menunjukkan bahwa penyajian laporan keuangan PT. Indo Tools Sejahtera belum sesuai dengan penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).          Laporan keuangan PT. Indo Tools Sejahtera tahun 2017 dan 2018 menyajikan Laporan neraca dan laporan laba rugi. Sendangkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik penyajian laporan keuangan Neraca, Laporan laba rugi, Laporan perubahan ekuitas, Laporan arus kas, dan catatan atas laporan keuangan. Dengan menggunakan teknik menghitung cecklist metode Champion yang dikemukakan oleh James A. Blake dan Dean J. Champion didapatlah persentase 40% yang dikategorikan belum sesuai.            Dengan menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP), perusahaan diharapkan dapat menyajikan laporan keuangan dengan lengka

ANALISIS PENETAPAN PUSAT PERTUMBUHAN BARU DI SATUAN WILAYAH PEMBANGUNAN (SWP) TENGAH KABUPATEN BREBES

Brebes regency regulation number 2 section 12 (2011) estabilishers the policy of special region plan year 2010 – 2030. It concerns to central service system or local center activity that has service scale of unit development area. Includes Brebes sub district (units of north development region), Ketanggungan subdistrict (units of middle development region), and Bumiayu subdistrict (units of south development region). However from those three areas, units of central development region is still left behind area. It can be seen from several indicators such as capital income, accessibility and requires public facilities and un-operate of local center activity in Ketanggungan subdistrict. The purpose of this research is clasificating the units of middle development region on Brebes Regency using Typolpgy Klassen method. It is used for understanding the scale of interaction among units of middle development region. By monitoring citizen movement in using public facilities. And than understanding of which subdistrict able to be determined as central new development to force economic grawot in units of middle development region by using Skalogram method. The result of this research conclude there’s three of six subdistrict in units of middle development region are included in un-develop area. Those are Songgom, Banjarharjo, and Larangan subdistrict. Then from special scale interaction, Jatibarang and Larangan subdistrict have an attraction for units of middle development region on Brebes Regency to other's subdistrict society. On the other hand, the result of Skalogram analisys Jatibarang and Larangan subdistrict, constitute subdistrict with the number and type of facilities most complete at units of middle development region on Brebes Regency, concern to facilities requirement, Jatibarang and Larangan subdistrict able to be determined as central new development at units of middle development region on Brebe

Research of Model Scale Seawater Intrusion using Geoelectric Method

A depth experience and knowledge are needed in analyzing the prediction of seawater intrusion. We report here a physical modelling for monitoring the model scale of seawater intrusion. The model used in this research is glass basin consists of two parts; soil and seawater. The intrusion of seawater into soil in the glass basin is modelled. The results of 2-D inversion by using software Res2DInv32 showed that the monitoring of seawater intrusion, in soil model scale, can be detected by using Schlumberger configuration resistivity method. The watering process of freshwater into soil caused the electric resistivity value decreased. This phenomenon can be seen from the transition of the resistivity pseudo section before and after the watering process using different cummulative volume of freshwater in different soil. After being intruded by the seawater, the measured soil resistivity is 2.22 Ωm – 5.69 Ωm which means that the soil had been intruded

How Visitor Satisfaction and Intention to Revisit Are Created by Event Quality and Perceived Value? A Lesson from the Local Food Festival in Brebes

The emergence of many festivals and events shows that Arranging festivals centered around specific themes has the potential to boost economic development on both local and national scales. To investigate how events can improve visitors' perception of event quality, perceived value, trust, visitor satisfaction, and behavioral intentions, the annual food festival during the 344th anniversary celebration of Brebes was selected to explore these relationships. A total of 350 questionnaires were distributed to visitors and the data analysis was performed on 335 valid questionnaires using structural equation modeling. The results show that event quality has a positive and significant effect on perceived value (β = 0.205; p-value 0.037 <0.05). In addition, perceived value has a positive and significant effect on trust (β = 0.0585; p-value 0.000 <0.05). Finally, trust has a positive impact on event satisfaction (p-value 0.000 <0.05), which in turn affects the intention to revisit (p-value 0.004 <0.05). Drawing from these observed outcomes, this research provides practical and theoretical insights for event management entities and festival organizers to continue hosting annual theme-centered festivals during specific occasions and destinations to improve visitors' attachment to the values and authenticity offered. Keywords: event quality, event satisfaction, intention to revisit, perceived value, food festiva

Research of Model Scale Seawater Intrusion using Geoelectric Method

A depth experience and knowledge are needed in analyzing the prediction of seawater intrusion. We report here a physical modelling for monitoring the model scale of seawater intrusion. The model used in this research is glass basin consists of two parts; soil and seawater. The intrusion of seawater into soil in the glass basin is modelled. The results of 2-D inversion by using software Res2DInv32 showed that the monitoring of seawater intrusion, in soil model scale, can be detected by using Schlumberger configuration resistivity method. The watering process of freshwater into soil caused the electric resistivity value decreased. This phenomenon can be seen from the transition of the resistivity pseudo section before and after the watering process using different cummulative volume of freshwater in different soil. After being intruded by the seawater, the measured soil resistivity is 2.22 Ωm – 5.69 Ωm which means that the soil had been intruded

LAPORAN MAGANG PROSES PRODUKSI, PENGENDALIAN MUTU DAN SANITASI DI PERUSAHAAN JAMU SABDO PALON DESA GATAK REJO KECAMATAN NGUTER KABUPATEN SUKOHARJO

Every company is expected to yields product that is with quality and safe consumed by public. For the purpose is required production process start from raw material handling up to handling of end product so that can yield product matching with SNI standard. Activity of this apprentice applied to add student knowledge in industrial world in general and to know more detailed about quality control in PJ. Sabdo Palon, Nguter, Sukoharjo. Activity of this apprentice executed on 3 Mey - 29 Mey 2010 di PJ. Sabdo Palon, Nguter, Sukoharjo. Data collecting method in this apprentice was executed with interview, observation, book study and downwards direct to field to do observation and joins in activity taking place in factory. Jamu is a product of natural ingredients from Indonesia, which is used for health maintenance, disease prevention, disease treatment, health recovery, fitness, and beauty. Jamu processing in factory can be divided into two, Jamu powders and Jamu pill. In PJ. Sabdo Palon, Nguter, Sukoharjo, Jamu powder processing begins with the compounding process and then followed a brief drying, milling, sieving, mixing, and packaging. For Jamu pill, after the Jamu powder finished, continued with mixing process and then compaction, pills molding, sorting pills, coating I, ovenizing, coating II and packaging. Quality control applied in the PJ. Sabdo Palon, starting from raw material acceptance until finished material packaging. Supervision of sanitation in the PJ. Palon Sabdo include materials sanitation, space and equipment sanitation, workers sanitation and waste handling. Production process waste include solid waste, wastewater, and other contaminated waste (eg dust). Kata Kunci : Production Processing, Jam

Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Konsumen ( Studi Kasus Pada Cam Cafe Brebes )

One of the problems faced by cafes is how to keep consumers satisfied and increase their level of loyalty. This research aims to determine the effect of product quality and price on consumer satisfaction, the type of research used is quantitative. The population in this study was 480 cam cafe consumers. The sampling technique used the Solvin formula with a margin of error of 5% and obtained 218 respondents. The types of data used are secondary data and primary data. The data can be carried out using validity and reliability tests, followed by classical assumption tests and multiple linear regression tests. Hypothesis testing is carried out using the t test, f test and coefficient of determination. The results of this research state that the product quality and price variables have a significant and positive effect on consumer satisfaction. This can be seen from the results of the t test on the product quality variable, namely t count 4,470 > 1,971 t table with a significance value of 0.00 < 0, 05 and the price variable also has a significant and positive effect on consumer satisfaction, namely getting a calculated t value of 7,263 > 1,971 t table value with a significance value of 0.00 < 0.05. The f test obtained a calculated f value of 44,553 and an f table value of 3.04 so that 44,553 > 3.04 concluded that product quality and price jointly influence consumer satisfaction. The magnitude of the influence of product quality and price on consumer satisfaction is 55

Kajian Potensi, Teknologi Pengolahandan Pemanfaatan Onggok untuk Industri Pangan

Industri tapioka berperan penting dalam ekonomi pertanian dan menjadi sektor industri pengolahan pangan terbesar di Propinsi Lampung. Produk samping yang dihasil kan dalam jumlah besar adalah serat ubikayu yang disebut onggok, di industri tapioka skala besar, hanya dimanfaatkan sebagai sumber pakan. Untuk meningkatkan nilai ekonomi onggok, maka dilakukan naratif review mengenai teknologi proses produksi serat pangan menggunakan onggok yang dihasilkan dari industri tapioka modern, dengan merujuk produk komersial thickener dan filler yang digunakan oleh industri pangan yaitu mikrokristalin selulosa. Integrasi industri tapioka modern dengan industri serat pangan berbasis onggok merupakan salah satu upaya untuk melaksanakan hilirisasi industri berbasis ubikayu yang mampu meningkatkan nilai tambah produk bahan mentah, memperkuat struktur industri, menyediakan lapangan kerja dan peluang usaha di Propinsi Lampung. Kata kunci : Tapioka, Onggok, Serat Panga