Analisis Penyusunan Laporan Laba Rugi Berdasarkan Standar Akuntansi Keuangan tanpa Akuntabilitas Publik (Sak Etap) No.5 ( Studi Kasus Ksu Artha Mitra Karya Malang )

Koperasi simpan pinjam merupakan jenis USAha yang sangat mengandalkan kepercayaan masyarakat untuk menunjang perkembangan dan kelangsungan USAhanya. Salah satu indikator koperasi yang baik adalah laporan keuangan yang wajar dan sesuai dengan standar akuntansi yang berlaku. Pendapatan dan beban merupakan komponen laporan keuangan yang penting karena perbedaan perlakuan terhadap pendapatan dan beban akan mengakibatkan Perubahan pada laporan keuangan yang dihasilkan. Standar Akuntansi Keuangan yang diperuntukkan untuk entitas koperasi adalah SAK ETAP. Metode pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah deskriptif komparatif. Hasil analisis menunjukkan bahwa perlakuan akuntansi pendapatan yang diterapkan KSU Artha Mitra Karya belum sesuai dengan SAK ETAP.. Perbedaan perlakuan terhadapat pendapatan tersebut akan berdampak terhadap laporan keuangan yang dihasilkan yaitu selisih hasil USAha menurut koperasi lebih rendah daripada selisih hasil USAha menurut perhitungan sesuai SAK ETAP

The Effects of Principals’ Digital Leadership on Teachers’ Digital Teaching during the Covid-19 Pandemic in Malaysia

Education involving digital technology is the latest transformation of the education system, especially during the occurrence of the COVID-19 pandemic. The Malaysian Ministry of Education (MOE) has taken the initiative to spearhead efforts to develop the skills and potential of students in the use of digital technology. The main purpose of this study was to identify the level of digital leadership displayed by principals, the level of teachers' digital teaching practices and the elements of principals' digital leadership that predict the level of teachers' digital teaching. About 400 secondary school teachers in Hulu Langat District, Selangor were involved in this study. The findings of this study show that the level of digital leadership displayed by principals and teachers’ digital teaching practice are both at a high level. However, the positive correlation between the two is moderate. Multiple regression found that only digital citizenship is a strong predictor of teachers' digital teaching. The findings show that the ability to plan and organize digital leadership programs is important and can help improve students' academic performance, despite the COVID-19 pandemic crisis

Improvement in dye sensitized solar cells from past to present

Several emerging renewable technologies are available to satisfy the current energy demand and to minimize the effect of environmental degradation caused by high consumption of fossil fuels. These technologies are not mature enough to solve this problem but require more time for improving the efficiency, and cost reduction to become the economical alternative of fossil fuels. In this paper Dye-sensitized solar cell (DSSC) has been discussed in detail owing to advancement in the technology. Since each component of DSSC is responsible for a specific function, therefore, comprehensive literature studies has been done on individual section to understand the technology in depth. All the advancement in sensitizer, semiconductors, electrolyte, electrodes, additives, sealing and anchoring groups are included in this review with performance parameter of DSSC. Focus of this article is to provide summary of all available literature since beginning to date