IMPELEMENTASI SAK 45 – LAPORAN KEUANGAN NIRLABA PADA MASJID MUHAMMADIYAH KOTA MEDAN

Penelitian ini bertujuan untuk melakukan kajian guna memberikan informasi tentang penerapan akuntansi mesjid di lingkungan mesjid Muhammadiyah di Kota Medan. Selanjutnya akan menyusun rekomendasi aksi kunci/tindakan untuk menyusun laporan keuangan masjid yang sesuai dengan Standar Akuntansi Keuangan (SAK) No. 45. Menurut SAK No. 45 laporan keuangan untuk masjid terdiri dari laporan posisi keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan. Pada umumnya pengurus atau penanggungjawab yang menerima amanat dari masyarakat di sekitar lingkungan masjid, terkait dengan konsep akuntabilitas. Akuntansi sebagai sarana pertanggungjawaban akuntabilitas merupakan bagian yang integral dengan laporan keuangan masjid, sehingga suatu laporan keuangan perlu disajikan oleh masjid sesuai SAK No. 45. Dari hasil pengamatan bahwa umumnya Masjid Muhammadiyah masih menggunakan pendekatan akuntansi berbasis kas. dan belum menerapkan PSAK 45 karena sumberdaya manusia belum mampu menerapkan akuntansi berbasis akrual

The Effects of Net Working Capital on Return on Assets in PT Perkebunan Nusantara III (Persero) Medan

This study deals to reveal whether net working as measured by cash turnover, accounts receivable turnover, inventory turnover has an effect on Return on Assets (ROA) at PT Perkebunan Nusantara III (Persero) Medan on period 2015-2019. This study used an associative approach and quantitative research then it used Kendall Tau correlation test as data analysis technique. The results showed that cash turnover has an effect on ROA, accounts receivable turnover has an effect on ROA, inventory turnover has no effect on ROA, while simultaneously cash turnover, receivable turnover, inventory turnover influenced ROA at PT Perkebunan Nusantara III (Persero) Medan on period 2015-2019

An overview of microwave hydrothermal carbonization and microwave pyrolysis of biomass

© 2018, Springer Nature B.V. Biomass utilization has received much attention for production of high density solid fuels. Utilization of cheap and naturally available precursors through environmentally friendly and effective processes is an attractive and emerging research area. Pyrolysis and hydrothermal carbonization (HTC) are well-known technologies available for production of solid biofuel using conventional or microwave heating. Microwave heating is a simpler and more efficient heating method than conventional heating. This study presents a critical review on microwave pyrolysis and microwave HTC for solid fuel production in terms of yield and quality of products. Moreover, a brief summary of parameters of microwave pyrolysis and microwave HTC are discussed. The fuel, chemical, structural and thermal weight loss characteristics of solid fuels produced from different biomass are discussed and compared