Penerapan Penurunan Nilai Instrumen Keuangan Berdasarkan PSAK 50 dan 55 (Revisi 2006) dan Perubahan yang Harus Dilakukan Perusahaan

Convergence between US GAAP and IFRS certainly affect to accounting standard that occur now in Indonesia. Indonesia is harmonizing with IFRS and revising several standards so that it will comply with International Standard. One of the standard that being revised is PSAK 50 (Presentation and Disclosure of Financial Instrument) and PSAK 55 (Recognition and Measurement of Financial Instrument). Along with harmonization and applying fair value accounting, financial instrument need to be assessed to their market value if there is descent of the value, the financial instrument need to be impaired. With applying PSAK 50 and 55 (revision 2006), the impairment process should be supported by reliable, documented data, and need another data to prove that the value of financial instrument is descent. Company has to prepare themself to face the changes that happened, which is changes in information system, organization, technology and human resource. In addition, company should understand overall of PSAK 50 and PSAK 55, because there is a lot of detailed rules in this revision

Program Pemberdayaan Masyarakat untuk Meningkatkan Indeks Pembangunan Manusia dalam Kegiatan Kuliah Kerja Nyata

Leyangan Village is a village located in the East Ungaran District. Administratively, Leyangan Village is divided into 4 hamlets. Then it is further divided into 14 neighborhood units (RW) and 72 neighborhood units (RT). Leyangan Village is a village that has a hilly area with an area of 203.14 Ha. A large population can be the basic capital of development and at the same time can be a burden for development. In order to be the basis for development, a large population must be accompanied by a high quality of human resources. Population management is very important so that the potential that is owned can be a driving force in development. In the post-COVID-19 pandemic, many problems are faced by the community in Leyangan village. Among the problems that occur are how the community restores the economy and community activities, especially problems in the health sector, due to the lack of information and education about COVID-19 so that people are less disciplined in carrying out government directives to carry out activities with the 5M health protocol. The number of fake news or HOAX also makes people reluctant to vaccinate in health services.ABSTRAKDesa Leyangan merupakan desa yang terletak di wilayah Kecamatan Ungaran Timur. Secara administrasi ,Desa Leyangan terbagi menjad i4 Dusun. Kemudian terbagi lagi menjadi 14 rukun warga (RW) dan 72 rukun tetangga (RT). Desa Leyangan merupakan desa yang memiliki wilayah yang berbukit-bukit dengan dengan luas 203,14 Ha. Jumlah penduduk yang besar bisa menjadi modal dasar pembangunan sekaligus bisa sekaligus bisa menjadi beban pembangunan. Agar dapat menjadi dasar pembangunan maka jumlah penduduk yang besar harus di sertai kualitas SDM yang tinggi. Penanganan kependudukkan sangat penting sehingga potensi yang dimiliki mampu menjadi pendorong dalam pembangunan. Pada masa pasca pandemi COVID-19 ini, banyak permasalahan yang dihadapi oleh masyarakat di desa Leyangan. Diantaranya masalah yang terjadi bagaimana masyarakat memulihkan ekonomi dan kegiatan masyarakat terlebih permasalahan dibidang kesehatan, karena kurangnya informasi dan edukasi tentang COVID-19 sehingga membuat masyarakat kurang disiplin dalam melakukan arahan pemerintah untuk beraktifitas dengan protokol kesehatan 5M. Banyaknya berita bohong atau HOAX juga membuat masyarakat enggan untuk melakukan vaksinasi di layanan kesehatan

Program Pemberdayaan Masyarakat untuk Meningkatkan Indeks Pembangunan Manusia dalam Kegiatan Kuliah Kerja Nyata

Leyangan Village is a village located in the East Ungaran District. Administratively, Leyangan Village is divided into 4 hamlets. Then it is further divided into 14 neighborhood units (RW) and 72 neighborhood units (RT). Leyangan Village is a village that has a hilly area with an area of 203.14 Ha. A large population can be the basic capital of development and at the same time can be a burden for development. In order to be the basis for development, a large population must be accompanied by a high quality of human resources. Population management is very important so that the potential that is owned can be a driving force in development. In the post-COVID-19 pandemic, many problems are faced by the community in Leyangan village. Among the problems that occur are how the community restores the economy and community activities, especially problems in the health sector, due to the lack of information and education about COVID-19 so that people are less disciplined in carrying out government directives to carry out activities with the 5M health protocol. The number of fake news or HOAX also makes people reluctant to vaccinate in health services.ABSTRAKDesa Leyangan merupakan desa yang terletak di wilayah Kecamatan Ungaran Timur. Secara administrasi ,Desa Leyangan terbagi menjad i4 Dusun. Kemudian terbagi lagi menjadi 14 rukun warga (RW) dan 72 rukun tetangga (RT). Desa Leyangan merupakan desa yang memiliki wilayah yang berbukit-bukit dengan dengan luas 203,14 Ha. Jumlah penduduk yang besar bisa menjadi modal dasar pembangunan sekaligus bisa sekaligus bisa menjadi beban pembangunan. Agar dapat menjadi dasar pembangunan maka jumlah penduduk yang besar harus di sertai kualitas SDM yang tinggi. Penanganan kependudukkan sangat penting sehingga potensi yang dimiliki mampu menjadi pendorong dalam pembangunan. Pada masa pasca pandemi COVID-19 ini, banyak permasalahan yang dihadapi oleh masyarakat di desa Leyangan. Diantaranya masalah yang terjadi bagaimana masyarakat memulihkan ekonomi dan kegiatan masyarakat terlebih permasalahan dibidang kesehatan, karena kurangnya informasi dan edukasi tentang COVID-19 sehingga membuat masyarakat kurang disiplin dalam melakukan arahan pemerintah untuk beraktifitas dengan protokol kesehatan 5M. Banyaknya berita bohong atau HOAX juga membuat masyarakat enggan untuk melakukan vaksinasi di layanan kesehatan