PENERAPAN PEMBELAJARAN AKUNTANSI BERBASIS APLIKASI PADA MAHASISWA TEKNIK INFORMATIKA POLITEKNIK NEGERI BENGKALIS

Akuntansi bukanlah seni yang dapat dikuasai dengan mudah.  Dalam melakukan transfer kompetensi dibutuhkan seni yang spesial, khususnya bagi mahasiswa yang bukan dari Fakultas Ekonomi dan Bisnis. Penelitian ini dilakukan untuk mengukur kemampuan mahasiswa dari hasil belajar mata kuliah akuntansi. Metode penelitian ini dapat dikategorikan penelitian kuantitatif. Uji Mann-Whiteney dipilih sebagai alternatif dalam pengolahan data. Jumlah populasi dalam penelitian ini adalah 57 orang mahasiswa semester 1 Program Studi D3 Teknik Informatika kelas A dan kelas B selama satu semester. Hasilnya adalah kemampuan mahasiswa mengoperasikan aplikasi akuntansi antara kelas A dan B secara rata-rata adalah sama. Artinya mahasiswa mampu membuat file perusahaan, melakukan pengaturan daftar, menginput saldo awal, mencatat transaksi, dan menyajikan laporan keuangan

WEAKNESSES OF THE NEGATIVE PUBLICATION SYSTEM WITH POSITIVE ELEMENTS IN AGRARIAN LAW IN INDONESIA

In the negative publication system with positive elements in agrarian law in Indonesia at the implementation level, there are still a number of weaknesses, both weaknesses from the aspect of the norms for the purpose of land registration, aspects of legal responsibility and the system of imposing sanctions. There will be 3 (three) weaknesses in the Negative Publication System (positive elements) which are used as the basis for Land Registration by Government Regulation/PP Number 24 of 1997, namely: first; the norming system because it is imperative (norm imperative) and open (openbaar norm) which provides an opportunity for other parties to prove that they are the real owners of the land, thus resulting in legal disputes that must be resolved through the courts; second; the norm of legal responsibility for BPN/Kakan Land Officials who make mistakes in the implementation of land registration is not regulated in a negative publication system with positive elements, so that BPN/Land Office officials are not legally responsible when a certificate of land rights is canceled or declared invalid by a court decision; and third; norms and system for imposing sanctions for Land Registration Officers (BPN officials) who make mistakes in the implementation of land registration in Government Regulation/PP Number 24 of 1997 is not regulated. Keywords: Negative Publications, Positive Elements, and Agrarian Law

Riba dalam Perspektif Tasawuf

There are quite a lot of writings or studies on usury, in this case the author will discuss the focus of the study of usury from the perspective of Sufism. The method used is the literature or library study method. The conclusion of this scientific paper is that Islam forbids the concept of usury especially there are Muslims who practice the teachings of Sufism who strongly oppose and leave something that is clearly prohibited in Islam

Pengaruh Kualitas Pengajaran, Faktor Internal dan Faktor Eskternal Secara Simultan Terhadap Prestasi Belajar Mahasiswa pada Mata Kuliah Pengantar Akuntansi

Tujuan dari penelitian ini adalah untuk membutkikan pengaruh variabel kualitas pengajaran, faktor internal dan faktor eksternal secara simultan terhadap variabel prestasi belajar mahasiswa.  Jumlah populasi dalam penelitian ini sebanyak 138 responden. Analisis data dilakukan dengan regresi berganda menggunakan SPSS  versi 22.  Hasil penelitian menunjukkan bahwa diketahui F hitung sebesar 20,571 lebih besar dibandingkan F tabel yaitu 2,672.  Dengan demikian, kualitas pengajaran, faktor internal dan faktor eksternal secara simultan berpengaruh terhadap prestasi belajar mahasisw

Pengamatan Sero—virologi Beberapa Jenis Antigen Virus pada Serum Talipusat Bayi di RS. Cipto Mangunkusumo, Jakarta

Perinatal infection due to viral agents from mother to neonate is still a major cause of viral transmis­sion in developing countries. Several type of viruses which are known to be transmitted vertieally or perinatally from mother to neonates are: Hepatitis B virus, Herpes simplex, Rubella and Cytomegalovi­rus. In attempt to estimate the real problem of viral diseases which are vertically or perinatally transmis­sible among infants, a survey on sero-virology of several type viral antigens among neonates who were borned in Dr. Cipto Mangunkusumo hospital, was carried out. A total of 227 blood samples of umbillical cord were examined for the presence of their viral anti­gens such as: Hepatitis B surface antigen (HBsAg), Herpes simplex type 1 and type 2, and anti-rubella IgM as an indicator of early infection due to rubella virus in the fetus. The detection of antigens and anti-rubella IgM in the serum.were done by ELISA methode using reagents which are commercially available. The result of the study indicated that there was a possibility of perinatal infection due to related viruses, i.e.: 2.2%; 1.9% and 14.3% due to HBsAg; Herpes simplex type 1 and type 2 respectivelly, however none of the serum indicated seropositive IgM against rubella virus: infection

Implementasi Penyajian Laporan Keuangan BMT Abdurrab

Tujuan dilakukannya riset ini ialah untuk mengetahui sejauh mana implementasi PSAK 101 dalam penyajian laporan keuangan syariah Baitul Maal Wat Tamwil (BMT).  Penelitian ini dilakukan pada BMT Islam Abdurrab di Pekanbaru. Data yang digunakan dalam penelitian ini adalah data primer berupa hasil wawancara dan data sekunder yang berupa laporan keuangan. Pengumpulan data dilakukan melalui wawancara, dokumentasi dan studi pustaka. Metode  analisis  data  yang  digunakan  adalah  metode  analisis deskriptif.  Hasil penelitian menunjukkan bahwa BMT Islam Abdurrab Pekanbaru sudah menerapkan PSAK 101 pada beberapa  laporan, yaitu: laporan posisi keuangan BMT, laporan laba rugi dan penghasilan komprehensif lain BMT, laporan perubahan ekuitas BMT, serta laporan arus kas BMT. Namun penyusunan laporan yang berkaitan keuangan juga ditemukan beberapa catatan, yaitu: nama-nama laporan dan nama-nama akun yang tidak diperbaharui atau belum disesuaikan dengan nama laporan dan akun setelah terbitnya PSAK 101. Selain itu, BMT belum melaporkan transaksi yang berkaitan sumber dan penggunaan dan kebajikan serta komposisi perubahan ekuitas BMT

Analisis Faktor-faktor yang Membentuk Guerrilla Marketing dan Pengaruhnya terhadap Keputusan Pembelian (Survei pada Mahasiswa S1 Fakultas Ilmu Administrasi Universitas Brawijaya Konsumen Produk Minuman Coca-cola)

This research aims are to describe and determine the factors that form Guerrilla Marketing and to describe and determine influence among factors on purchase decision. Type of the research of this study is explanatory research with quantitative approach. Sample that used in this study was 113 respondents with incidental sampling and data collection method using questionnaire. Data analysis that used was statistic descriptive analysis, factor analysis, and multiple regression analysis. The results showed that six factors formed of Guerrilla Marketing (that) consist of Creativity (F1), Novelty (F2), Humor (F3), Clarity (F4), Interesting (F5), and Identity (F6). The factor model of Identity Factor (F6) is not reliable so it is not to be used in multiple regression analysis. Those five factors (F1 through F5) together has significantly effects towards Purchase Decision (Y). Results of this study shows that from those five factors of Guerrilla Marketing only Creativity Factor (F1) that has partially significant effects towards Purchase Decision (Y) while the four other factors has no significаntly еffеcts. Thе rеsults showеd thаt Crеаtivity Fаctor (F1) is dominаnt fаctor thаt аffеcting Purchаsе Dеcision (Y). Kеywords: Guеrrillа Mаrkеting, Crеаtivity, Novеlty, Humor, Clаrity, Intеrеsting, Purchаsе Dеcision АBSTRАK Tujuаn pеnеlitiаn ini yаitu untuk mеngеtаhui dаn mеnjеlаskаn fаktor-fаktor yаng mеmbеntuk Guеrrillа Mаrkеting dаn untuk mеngеtаhui dаn mеnjеlаskаn pеngаruh fаktor-fаktor Guеrrillа Mаrkеting tеrhаdаp Kеputusаn Pеmbеliаn. Pеnеlitiаn ini mеrupаkаn pеnеlitiаn pеnjеlаsаn dеngаn pеndеkаtаn kuаntitаtif. Pеnеlitiаn ini mеnggunаkаn sаmpеl sеbаnyаk 113 rеspondеn dеngаn mеnggunаkаn tеknik incidеntаl sаmpling dаn mеtodе pеngumpulаn dаtа mеnggunаkаn kuеsionеr. Tеknik аnаlisis dаlаm pеnеlitiаn ini аdаlаh аnаlisis stаtistik dеskriptif, аnаlisis fаktor, dаn аnаlisis rеgrеsi liniеr bеrgаndа. Bеrdаsаrkаn аnаlisis dаtа yаng dilаkukаn mеnunjukkаn bаhwа tеrdаpаt еnаm fаktor yаng mеmbеntuk Guеrrillа Mаrkеting, yаitu Fаktor Krеаtivitаs (F1), Fаktor Kеbаruаn (F2), Fаktor Kеlucuаn (F3), Fаktor Kеjеlаsаn (F4), Fаktor Mеnаrik (F5), dаn Fаktor Idеntitаs (F6). Modеl fаktor dаri Fаktor Idеntitаs (F6) tidаk rеliаbеl sеhinggа tidаk diikutsеrtаkаn dаlаm аnаlisis rеgrеsi liniеr bеrgаndа. Hаsil dаri pеnеlitiаn yаng dilаkukаn dikеtаhui dаri limа fаktor Guеrrillа Mаrkеting hаnyа Fаktor Krеаtivitаs (F1) yаng sеcаrа pаrsiаl bеrpеngаruh signifikаn tеrhаdаp Kеputusаn Pеmbеliаn (Y) sеdаngkаn еmpаt fаktor lаinnyа mеmpunyаi pеngаruh tidаk signifikаn. Pеnеlitiаn mеnghаsilkаn bаhwа Fаktor Krеаtivitаs (F1) mеnjаdi fаktor yаng dominаn dаlаm mеmbеrikаn pеngаruh kеpаdа Kеputusаn Pеmbеliаn (Y). Kаtа kunci: Guеrillа Mаrkеting, Krеаtivitаs, Kеbаruаn, Kеlucuаn, Kеjеlаsаn, Mеnаrik, Kеputusаn Pеmbеliа