Pengendalian Internal terhadap Persediaan Barang Perusahaan Farmasi

ABSTRACT Inventory is one of the elements of current assets in the balance sheet. For this reason, it is necessary to secure inventory wisely and wisely so that the company can obtain optimal results in its activities. Internal control of inventories must be done so as to avoid any mistakes that occur due to errors in the calculation or recording of inventory, it is necessary to hold a physical examination (Stock Opname) periodically and avoid any damage and loss from the inventory. The purpose of this study was to determine the implementation of internal control of the inventory and the method of recording inventory as well as constraints and efforts. Data colletion methods were using observation and documentation techniques, namely by making direct observations of the object of research and observing files from the companys workspace. While for the method of data analysis using qualitative methods namely by first gathering existing data then clarifed, analyzed, and interpreted so as to provide a clear picture of the circumstances under study. The results of the study found that the internal control of inventory and the method of recording applied to PT. Maju Mandiri 24 has not applied in accordance with accounting standards PSAK No. 14 about inventory. Keyword : Internal Control, Inventory, PSAK 14 ABSTRAKPersediaan merupakan salah satu unsur aktiva lancar yang ada didalam neraca.Untuk itu diperlukan pengamanan secara baik dan bijaksana agar perusahaan dapat memperoleh hasil yang optimal dalam aktivitasnya.Pengendalian internal atas persediaan harus dilakukan agar menghindari adanya suatu kesalahan yang terjadi karena kesalahan dalam hal salah perhitungan ataupun pencatatan persediaan, maka perlu diadakannya pemeriksaan fisik (Stok Opname) secara berkala serta menghindari adanya kerusakan dan kehilangan dari persediaan tersebut.Tujuan penelitian ini adalah untuk mengetahui pelaksanaan pengendalian internal persediaan barang dan metode pencatatan persediaan barangserta kendala dan upayanya. Metode pengumpulan data menggunakan teknik observasi dan dokumentasi yaitu dengan cara melakukan pengamatan secara langsung terhadap objek penelitian serta melakukan pengamatan berkas dari ruang kerja perusahaan. Sedangkan untuk metode analisis data menggunakan metode kualitatif yaitu dengan terlebih dahulu mengumpulkan data yang ada kemudian diklarifikasi, dianalisis, dan diinterpretasikan sehingga dapat memberikan gambaran yang jelas mengenai keadaan yang diteliti.Hasil dari penelitian menemukan bahwa pengendalian internal terhadap persediaan barang serta metode pencatatan yang diterapkan pada PT. Maju Mandiri 24 belum menerapkan sesuai dengan standar akuntansi PSAK No. 14 tentang persediaan. Kata Kunci : Pengendalian Internal, Persediaan, PSAK 1

Pengaruh Brand Image dan Electronic Word Of Mouth Terhadap Purchase Intention (Studi Pada Konsumen Angkringan Pinarak Mojokerto)

Abstract This type of research is an explanatory research with a quantitative approach. This research was conducted in Angkringan Pinarak, Mojokerto. The population in this study is not known with certainty. The sampling technique used snowball sampling so that the sample in this study amounted to 90 respondents. The variables used in this study are brand image and electronic word of mouth as the dependent variable, purchase intention as the independent variable. For the measurement of these variables, which is used to measure the responses of respondents in this study using a Likert Scale by testing the validity and reliability tests first. Data analysis was carried out, namely descriptive statistical analysis analysis consisting of classical assumption test, multiple linear regression analysis, t test, F test and coefficient of determination using SPSS 25. This study finds that Brand image and Electronic word of mouth (eWOM) have a simultaneous effect on Purchase Intention at Angkringan Pinarak Mojokerto. Brand image has a partial effect on Purchase Intention at Angkringan Pinarak Mojokerto. Electronic word of mouth has a partial effect on purchase intention at Angkringan Pinarak Mojokerto. Keyword : Brand Image, Electronic Word Of Mouth, Purchase Intentiom

Analysis of Plain and Threaded Spiral Reinforcement on The Compressive Strength of Concrete Cylinder with Coarse Agregate From Baula

Column is a part of concrete structure that bears the largest axial compressive load. The use of stirrup reinforcement in columns can maintain strength and stability so that the load is distributed evenly. The Indonesian Structural Concrete Requirements for Building (SNI 2847:2019) requires the use of threaded steel bar in column structures. This research aims to determine the effect of using plain steel bars (BJTP) and threaded steel bars (BJTS) reinforcement with a spacing variation of 3 cm and 5 cm. The research was conducted by conducting cylinder concrete test with a diameter of 15 cm and a height of 30 cm, spiral reinforcement with a diameter of 10 cm, concrete cover of 25 mm, and plain and threaded steel bars with a diameter of 10 mm. The test object is divided into 5 conditions, namely without any reinforcement, plain steel bars reinforcement, threaded steel bars reinforcement, and variations of 3 cm and 5 cm spacing on each steel bar reinforcement. The concrete used is made of local materials Baula splits and Tamboli sands from Kolaka District. The test results on concrete at 28 days showed that the use of spiral reinforcement on cylinder concrete can significantly increase its compressive strength by more than 50%, even reaching above 100% at closer spacing. Spiral reinforcement with threaded steel bars shows better strength increase compared to spiral reinforcement with plain steel bars.Kolom adalah bagian dari struktur bangunan beton yang menanggung beban aksial tekan terbesar. Penggunaan sengkang pada kolom mampu menjaga kekuatan dan stabilitas agar beban terbagi merata. Persyaratan Beton Struktural untuk bangunan gedung (SNI 2847:2019) mewajibkan penggunaan sengkang ulir pada struktur kolom. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan sengkang polos (BJTP) dan ulir (BJTS) dengan variasi jarak sengkang 3 cm dan 5 cm. Penelitian dilakukan dengan melakukan uji tekan silinder beton diameter 15 cm dan tinggi 30 cm, sengkang spiral berdiameter 10 cm, selimut beton 25 mm, dan baja tulangan polos dan ulir dengan diameter 10 mm. Benda uji terbagi ke dalam 5(lima) kondisi yaitu tanpa sengkang, sengkang polos, sengkang spiral, serta variasi jarak 3 cm dan 5 cm pada masing-masing sengkang. Beton yang digunakan menggunakan material batu pecah Baula dan pasir Tamboli yang merupakan material lokal Kabupaten Kolaka. Hasil uji tekan pada umur beton 28 hari menunjukkan penggunaan sengkang spiral pada silinder beton mampu meningkatkan kuat tekan silinder secara signifikan mencapai lebih dari 50%, bahkan mampu mencapai diatas 100% pada jarak sengkang yang lebih rapat. Sengkang dengan tulangan sirip/ulir menunjukkan peningkatan kekuatan yang lebih baik dibandingkan dengan sengkang dengan tulangan polos

IDENTIFIKASI MANFAAT HUTAN OLEH MASYARAKAT DESA KARUNIA KECAMATAAN PALOLO KABUPATEN SIGI

The pattern of utilization of forest products in rural areas has two social dimensions that influence the existence of forest areas. The First Dimension is that most rural people who consume forest products come from forest areas. The second social dimension is the existence of community dynamics, especially an increase in the population in an area and an increase in income and the quality of human resources that cause changes in the use of forest products. The purpose of this research is to find out how the Community in Utilizing Forest Products and Utilizing Forest Land in Karunia Village, Palolo District, Sigi Regency. The usefulness of this research is to provide information to the public about how the community in utilizing forest products and utilizing forest land in Karunia village, Palolo sub-district, Sigi district. This research was conducted in Karunia Village, Palolo District, Sigi Regency, Central Sulawesi Province. The time of this study is 2 (two) months, namely from October to December 2018. This study uses data collection (interview). To see the level of social capital using qualitative descriptive analysis. In this study there were 39 respondents in Karunia village. The results of this study show the overall activity of the Karunia Village community in protected forest areas in Karunia Village is to harvest timber as a material for making and repairing homes and firewood, harvesting rattan, bamboo, candlenut, honey bees and other forest products. Village Community Activities Karunia Making Use of Forest Land in Protected Forests is Gardening and Farming such as planting cocoa, Durian, Langsat, Banana, Rambutan and Coffee.Keywords: Benefits of Forest and Forest Land Products by Communities in Karun Villag

PERAN MASYARAKAT DALAM PENGELOLAAN TANAMAN KEMIRI DI DESA BAKU BAKULU KECAMATAN PALOLO KABUPATEN SIGI

The village of Baku Bakulu, located in Palolo Subdistrict, Sigi Regency, is one of the target villages for the implementation of government programs in the implementation of the candlenut management program. The achievement of these targets is interesting to be examined through the role of the community in the management of candlenut plants. Candlenut plant management program has been implemented since 2017 by the government as one of the solutions to the implementation of the candlenut plant management program. The role of the community in the management of candlenut plants in the village of Baku Bakulu, Sigi Regency is interesting to be investigated because community involvement in managing candlenut plants must continue to be monitored so that in the future implementation will improve every year. The method used is a descriptive qualitative method aimed at examining the condition of natural objects, related to situations, attitudes, views that occur in society. The results of research regarding problems with the unit under study. The role of the community of Baku Bakulu Village in the management of candlenut trees in planning, land preparation, planting, maintenance, harvesting, and processing of candlenut plants is categorized as high, while in nursery activities the community's role is categorized as being because the community does not get candlenut seeds from the procurement of seedlings from the village government, but they obtain or procure seedlings individually or take seeds from other fellow candlenut farmers.Keywords: Community Role, Candlenut Plant Managemen

Factors Affecting Construction Organization Quality Management System In The Malaysian Construction Industry

The main focus of the construction industry is to ensure that projects are successfully completed within the constraints of best quality, stated period and at minimum cost possible

STUDENTS’ DIFFICULTIES IN WRITTEN EXPRESSION IN THE DEPARTMENTS OF ENGLISH AND ARABIC AT AL-QUDS UNIVERSITY

This study aims to identify the nature of students’ difficulties in written expression in the Departments of English and Arabic at Al-Quds University. It also aims to identify the impact of each of the variables gender, level, department and achievement on the degree of students’ writing difficulties in both departments. To achieve the objective of the study, a questionnaire was designed comprising 32 items applied to the study sample which consisted of 128 students from the Departments of Arabic and English at Al-Quds University in Palestine. The results of the study showed that students’ difficulties in written expression were fain in degree; they also revealed statistically significant differences in the averages of students’ difficulties in written expression due to gender in favor of females, and the presence of statistically significant differences in the averages of the difficulties in written expression due to level, and in favor of third and fourth year students; there were also statistically significant differences in the averages due to department and in favor of the Department of Arabic. The results of the study showed that there were no statistically significant differences in the averages of the difficulties of written expression due to level of achievement. Based on the results of the study, the researchers recommended the need to hold language activities in class, such as reading and writing articles and short stories, which overuse words and vocabulary that may help to develop students’ written expression, and there is a need to instate a course for written expression on the graduation plans of the above-mentioned departments, and the importance of taking into account students' tendencies when choosing topics that include written expression.  Article visualizations

The Degree of Facultys Use and Stimulation of Students Critical Thinking from the Perspective of English Majors at Al-Quds University

The purpose of this study is to determine the degree of faculty’s use and stimulation of critical thinking skills in the English Department at Al-Quds University. To achieve the objective of the study, a questionnaire consisting of 21 items was designed and applied to the study sample, consisting of 95 students in the English Department at Al-Quds University in Palestine. In addition to that, 11 students from the same department were interviewed. The results of the study showed that the degree of faculty’s use and stimulation of critical thinking skills in the English Department were medium, and that there were no statistically significant differences in the degree of the faculty’s use and stimulation of critical thinking due to gender and performance, and the presence of significant differences was due to level and in favor of third year English majors. The results of the students’ interview also showed that there were skills that teachers used largely as the skill of interpretation and analysis, and that there were skills which were fairly used such as the skill of inference, and the assessment skill was low. In light of the results of the study, the researchers recommended the need for further similar studies on different samples and departments, the need of including a single course in critical thinking in the Faculty of Arts, and the need to hold workshops for teachers on critical thinking skills, especially the skill of assessment.Our deepest appreciation goes to the Deanship of Scientific Research at Al-Quds University for its support and encouragement. Not to forget all faculty members in the English Department for their help. Special thanks to all English majors for their cooperation during the process of carrying out the study. To all of them, we offer our deepest respect and gratitude