Deconstructing the Language of Accounting Textbooks to Make Power Relations Visible

The paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompson’s (1990) Schema of analyzing ideology to examine the content of popular introductory financial accounting (IFA) textbooks adopted by universities to reveal how, and the extent to which, the ideological status quo is reflected within these texts. This means the analysis tries to understand how ideological meaning is constructed within the textbooks. The analysis shows that the investigated textbooks portray accounting as an abstracted notion of a practical and calculative tool. Meanwhile, the ideological assumptions and socio-political and cultural background and conflict inherent in accounting are concealed and obscured. The textbooks have not scrutinized the concepts and measurement of accounting beyond employing a shareholder perspective. Consequently, the users’ attention is deflected from or glossed over the underlying ideological nature of the textbook

Pengorganisasian Masyarakat Melalui Bank Sampah “Gema Bersatu” di Gampong Ateuk Pahlawan Kecamatan Baiturrahman Banda Aceh

Berbagai upaya telah dilakukan guna mengatasi masalah sampah. Salah satunya adalah  dengan pengelolaan sampah melalui Bank Sampah di lingkungan masyarakat. Namun  pada umumnya perilaku masyarakat dalam mengelola sampah masih tetap sama yaitu masyarakat yang sudah terbiasa membuang sampah sembarangan atau mencampuri antara sampah organik dengan sampah anorganik. Dalam mencapai Pengorgansian Masyarakat yang maksimal sangat tergantung pada tata cara dan keterampilan Pengelola Bank Sampah yang diterapkan dalam prosesnya. Penelitian ini bertujuan untuk mengetahui Pengorganisasian Masyarakat melalui Bank Sampah “Gema Bersatu”, Pengelolaan Sampah yang dilaksanakan pada Bank Sampah “Gema Bersatu” dan Partisipasi Masyarakat pada Bank Sampah “Gema Bersatu” di Gampong Ateuk Pahlawan Kecamatan Baiturrahman Banda Aceh. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif.Subjek dalam penelitian ini adalah ketua Bank Sampah “Gema Bersatu” dan 5 masyarakat Gampong Ateuk Pahlawan, sedangkan objek penelitian adalah semua informasi mengenai Pengorganisasian Masyarakat melalui Bank Sampah “Gema Bersatu” di Gampong Ateuk Kecamatan Baiturrahman Banda Aceh.Pengumpulan data dilakukan dengan teknik wawancara dan dokumentasi.Teknik analisis data yang diterapkan adalah reduksi data, penyajian data dan menarik kesimpulan.Hasil penelitian menunjukkan Pengorganisasian Masyarakat melalui Bank Sampah “Gema Bersatu” yaitu dilakukan dengan pertemuan sosialisasi antar masyarakat secara langsung (mengadakan rapat) atau secara tidak langsung (melalui pengumuman). Pengelolaan Sampah yang dilaksanakan pada Bank Sampah “Gema Bersatu” yaitu dengana pemilihan sampah, penyerahan sampah ke Bank Sampah, penimbangan, hasil penjualan sampah dimasukkan kedalam buku tabungan, dan bagi hasil penjualan sampah antara penabung dengan pelaksana. Partisipasi masyarakat pada Bank Sampah “Gema Bersatu” masih rendah, dimana partisipasi masyarakat yang semakin hari semakin menurun

Mapping Risk Level Based on Peak Ground Acceleration (PGA) and Earthquake Intensity Using Multievent Earthquake Data in Malang Regency, East Java, Indonesia

This research aimed to identify the earthquake hazard, developing a peak ground acceleration (PGA) and earthquake intensity map to reduce earthquake disaster risk in Malang, East Java, Indonesia. This map is based on historical data of earthquake occurrence in 2011-2021 using the International Seismological Centre (ISC) earthquake catalog. Peak ground acceleration was analyzed using Donovan and McGuire equation, and the earthquake intensity was analyzed using the Wald equation. The result of this study represented peak ground acceleration value in Malang Regency, which was varied from 23.687 – 33.069 gal (Donovan attenuation equation) and 22.245 – 31.705 gal (McGuire attenuation equation). While based on earthquake depth, Malang Regency had a damage capacity of IV-V MMI on an intensity scale. This intensity was equivalent to the formation of cracks in the ground. Almost all residents also feel the vibrations. The most severe damage was due to the earthquake on April 10, 2021, at 14:00:16 WIB spoiled Dampit and Bantur district's public facilities. This study provides an overview of the riskiest area affected by the disasters that can be used for disaster mitigation in Malang regency

Penyajian materi kuliah pengantar akuntansi dengan menggunakan pola linear pada program studi pendidikan akuntansi Fakultas Keguruan dan Ilmu Pendidikan Universitas Syiah Kuala di Darussalam Banda ace

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Pengukuran kepuasan Mahasiswa dalam upaya meningkatan mutu pendidikan pada fakultas keguruan dan ilmu pendidikan universitas syiah kuala

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Kepuasan Konsumen Ditinjau Dari Kualitas Produk Dan Kualitas Pelayanan: Studi Kuantitatif di @Mjakitchens.Id

Penelitian ini bertujuan untuk mengetahui tingkat kepuasan konsumen pada usaha @Mjakitchens.id di Kecamatan Blangpidie. Metode penelitian melalui pendekatan kuantitatif dengan jenis penelitian deskriptif. Populasi dalam penelitian ini adalah seluruh konsumen pada usaha @Mjakitchens.id. Jumlah sampel dalam penelitian ini sebesar 80 orang diambil dengan teknik sampling insidental. Teknik analisis yang digunakan untuk mengukur tingkat kepuasan konsumen ialah analisis regresi linear berganda, serta uji T dan uji F untuk membuktikan hipotesis penelitian. Berdasarkan hasil analisis regresi diperoleh hasil persamaan Y= 11,713 + 0,217X1 + 0,498X2+ e. Nilai koefisien determinasi menunjukkan pengaruh dari kualitas produk dan pelayanan terhadap kepuasan konsumen sebesar 0,618 atau 61,8%. Selanjutnya uji T pada taraf signifikansi 5%, variabel kualitas produk memperoleh nilai signifikansi sebesar 0,001 t_tabel yaitu 4.918 > 1,66488. Variabel kualitas pelayanan memperoleh nilai signifikan 0,000 t_tabel yaitu 8,346 > 1,66488. Uji F diperoleh nilai  f_hitung > f_tabel yaitu 62,199 > 3,11. Kesimpulan dari penelitian ini terdapat pengaruh kualitas produk dan kualitas pelayanan memiliki pengaruh positif terhadap kepuasan konsumen. Antara kualitas produk dan kualitas pelayanan, kualitas yang lebih dominan ialah kualitas pelayanan

Prospek pengembangan Industri kerajinan bordir Ulee Madon Aceh Utara

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Pemberdayaan Perilaku Pengelolaan Limbah Infeksius Rumah Tangga pada Masa Pandemi Covid-19 di Desa Wajik Kecamatan Lamongan

Wearing a mask during the Corona Virus Disease 2019 (Covid-19) pandemic has become a must for everyone, this is done to prevent the spread of the corona virus. The use of medical masks has the potential to increase the amount of infectious waste in the household because medical masks are disposable masks. An increase in the amount of infectious waste in the household that is not handled properly will certainly cause new problems, namely the local spread of the corona virus through infectious waste. So there is a need for education and regulations related to the management of household infectious waste during the Covid-19 pandemic. The undergraduate program of Physics at Universitas Muhammadiyah Lamongan (UMLA) carries out community service activities to empower behavior about the importance of maintaining health apart from the 3M movement, namely wearing masks, washing hands and keeping a distance, also conducting education about the management of infectious waste in the household environment. This community service activity aims to socialize the management of infectious waste in the household environment. The implementation method uses the lecture method, question and answer, and monitoring and evaluation of participants The results of community service activities there are 60% of participants have an understanding of disposing of infectious waste carelessly, 25% of participants producing infectious waste in a separate place, 10% of participants have an understanding of disinfecting and disposed of in the trash, 5% of participants have an understanding of disinfecting and changing the shape and wrapping the infectious waste plastic. With this community service activity, it is hoped that it can provide insight and solutions in handling infectious waste so that it is not harmful to the community and the cleaners in managing the waste