Impomentasi Workshop Manajemen dan Perbendaharaan Pelaporan Keuangan pada UMKM Binaan PT. Pertamina Hulu Rokan

This activity was carried out to provide workshops and assistance in improving the management and treasury of financial reporting on MSMEs assisted by PT. Pertamina Hulu Rokan. This activity is proposed in the form of response and response to requests from SPC PT. Pertamina Hulu Rokan, namely Mrs. Winda Damelia, who was conveyed to the Focus Group Discusssin (FGD) on March 29, 2022. This activity is expected to gain knowledge, understanding and ability to manage finances in the form of financial management and skills to record financial reports of the MSME partners they support. The target of this activity is that all management of UMKM Mitra PT. Pertamina Hulu Rokan - Duri gains knowledge, understanding and ability to manage and record financial reports for MSMEs. The methods used in this service program are workshops and mentoring. The impact (outcome) of this activity is an increase in knowledge and skills in making and managing the recording of financial statements of MSME Partners PT. Pertamina Hulu Rokan. Activity outputs (Output) are the implementation of workshops and assistance on managing and financial reports of MSMEs and their business units, as well as socializing program results in seminars or the media. The final hope of this activity is to get the appreciation of the community (Mandau and its surroundings) for Polbeng and the establishment of a harmonious relationship between Polbeng and the community

Pengaruh Tarikan Perjalanan pada Mall Pekanbaru dan Plaza Senapelan terhadap Tingkat Pelayanan Saat ini dan Proyeksi 5 Tahun ke Depan

Penelitian ini mengukur kinerja lalu – lintas pada ruas jalan, menentukan besarnya tarikan bangkitan perjalanan, serta menentukan prediksi tarikan perjalanan pada pusat kegiatan Mall Pekanbaru dan Senapelan. Penelitian dilakukan dengan cara : P enempatan tempat survei yang dapat mempermudah pengamatan, pada setiap lajur ditempatkan dua orang, p engambilan data arus lalu lintas menggunakan hand counter, serta pengambilan data primer yang dilakukan didua tempat selama 4 hari. Hasil pe nelitian menunjukkan, untuk Jalan arteri p rimer S udirman volume arus lalu lintas harian tertinggi terjadi pada hari Senin sebesar 2823,2 smp / jam, kapasitas (C) Jalan arteri primer Sudirman adalah 5239,08 smp / jam, dan derajat kejenuhan (DS) sebesar 0,54, untuk tingkat pelayanan jalan arteri primer Sudirman berada pada tingkat pelayanan C, sedangkan untuk jalan Teuku Umar volume arus lalu lintas harian rata – rata tertinggi terjadi pada hari Sabtu sebesar 754,2 smp / jam, kapasitas (C) Jalan Teuku Umar adalah 2610,96 smp / jam, dan derajat kejenuhan (DS) sebesar 0,29, untuk tingkat pelayanan jalan Teuku Umar berada pada tingkat pelayanan B. Pengaruh tarikan perjalanan pada Mall Pekanbaru dan Plaza Senapelan terhadap tingkat pelayanan saat ini dan ruas jalan yang terkait adalah pada hari libur pada ruas jalan arteri primer Sudirman adalah sebesar 0,42 dan hari kerja 0,54, untuk ruas jalan Teuku Umar pada hari libur sebesar 0,29 dan hari kerja 0,16. Dari analisis pembahasan interprestasi model didapatkan jumlah tarikan pada Mall Pekanbaru pada tahun 2014 dari semua zona yang telah ditentukan mencapai angka total (dalam sampel) sebesar 892,299 perjalanan / hari. Sedangkan analisa prediksi pada Mall Pekanbaru pada tahun 2019 sebesar 2367 perjalanan / hari dan untuk Palaza Senapelan sebesar 2685 perjalanan / hari

THE EFFECTIVENESS OF TEACHING VOCABULARY USING PICTURES

This title of this research paper are “The Effectiveness of Teaching Vocabulary Using Pictures”. This is to determine the effect of teaching vocabulary using pictures as a medium of learning English for junior high school students in the first grade. This is to find out how much influence the use of teaching vocabulary using pictures as a medium for learning English for junior high school students in the first grade. The population as a source of data in this study are 30 students, at the first grade student of SMP N 3 Ciwidey. The method used in this study is an experimental design method. The method for collecting data was administering pre–test and post–test. The instrument used in this study is vocabulary test. The researcher finds some conclusion. it showed that the t count = 4.173 was bigger than t table= 2.045 lied on the significant level 0.05 with the DF = 30. (Ha) that states there is significant difference of students’ vocabulary achievement by using pictures was accepted, while the Null Hypothesis (Ho) was reflected. This means that teaching English vocabulary using pictures to the first grade of SMPN 3 Ciwidey is effective

Pengaruh Lingkungan Belajar Terhadap Hasil Belajar Mahasiswa Dalam Matakuliah Akuntansi Pemerintah

One of the functions of face-to-face lectures in class is as a transfer of knowledge from lecturer to students. The student learning environment is an external factor that influences student learning outcomes. Government Accounting Course I is a continuation of the Public Sector Accounting course. The purpose of this course is to provide knowledge to students of the Diploma 4 Public Financial Accounting Study Program that focuses on the process of financial recording and reporting to the government. This study was conducted to determine whether there are differences in learning outcomes in Government Accounting courses I between classes A and B. The test instrument used is the non-parametric Mann-Whitney test. The population in this study was 52 students in the fifth semester of Diploma 4 Public Financial Accounting Study Program. The results of this study showed that the learning outcomes or students' abilities in Government Accounting courses I between classes A and class B did not differ. Differences in the learning environment in each class do not affect student learning outcomes

Dasar Pertimbangan Hakim Terhadap Kesaksian Saksi Istifadah Dalam Perkara Itsbat Nikah

This research is based on a case which registered in Mahkamah Syar’iyah Kualasimpang as case number 10/Pdt.P/2021/MS.Ksg about istbat nikah wherein this case the witnesses who gave their testimonies were istifāḍah witnesses whereas an istifāḍah witness does not meet the criteria as a witness nor meet the matril requirements as regulated in clause 171 verse (1) HIR, clause 308 Rbg and 1907 The Book Of Civil Law all of which say every witness has to give their testimony based on what they saw, heard and experienced in an event while an istifāḍah witness had only heard rumor or story from someone else that an event has occurred. Based on this witnesses’ testimonies, judges authorized istifāḍah witnesses to give their testimonies to be heard in trial. Therefore researcher is interested to study further on howcome judges to consider the authorization of istifāḍah witnesses testimonies in istbat nikah case number 10/Pdt.P/2021/MS.Ksg and how Islamic law views the use of istifāḍah witnesses’ testimonies in an istbat nikah case. The methods used in this research are field study method and library study method with juridical normative approach. The result of the research claims that istifāḍah witnesses’s testimonies can be heard in trial as long as the testimonies given cannot be proved otherwise then the testimonies are true, it means as long the testimonies cannot be denied by another evidence, then two evidences in a form of document and testimony are sufficient, and by considering the matching of the testimonies given by the two witnesses then the testimonies given by istifāḍah witnesses are acceptable as judges’ preasumption, Islamic law views this matter can only be applied in some cases, one of which is istbat nikah case, with this in mind judges grant the pleader I and the pleader II their plead