ANALISIS KINERJA KEUANGAN PADA CV ANIZZA CITRA UTAMA PALEMBANG

Judul laporan akhir ini adalah “Analisis Kinerja Keuangan Pada CV Anizza Citra Utama Palembang”. Adapun tujuan dari penulisan laporan akhir ini adalah untuk mengetahui kondisi keuangan pada CV Anizza Citra Utama Palembang. Manfaat dari penulisan laporan akhir ini adalah memberikan masukan kepada perusahaan terhadap langkah-langkah perbaikan yang perlu dilakukan untuk ke depannya. Dalam hal pengumpulan data, penulis menggunakan studi kepustakaan berupa dokumentasi dan wawancara. Berdsarkan data yang diperoleh yaitu laporan keuangan tahun 2014, 2015 dan 2016 dan setelah melakukan analisis, dapat diketahui bahwa terjadi penumpukan piutang serta perusahaan memiliki biaya operasi yang tinggi. Masalah pokok yang ada pada perusahaan ini yaitu belum sesuainya pengelolaan pengelolaan keuangan perusahaan dalam rangka mengoptimalkan laba. Berdasarkan masalah tersebut, penulis menyarankan agar perusahaan melakukan peninjauan kembali terhadap pemberian kredit dan diharapkan perusahaan dapat menekan biaya operasional perusahaan, sehingga laba yang di dapat lebih optimal

KAPASITAS PEREMPUAN DALAM PENGEMBANGAN USAHA EKONOMI KREATIF KERAJINAN BORDIR ACEH DI KABUPATEN ACEH UTARA

This research aims (1) to describe the personal characteristics of women entrepreneurs of Aceh embroidery craft, (2) to measure the capacity of women in developing creative economy business of Aceh embroidery craft in North Aceh regency. Research location determination was done by purposive in North Aceh District. Primary data were collected through structured interviews with respondents using questioners. The research method used in this research is descriptive qualitative, using sample as much as 52 people, data processing with non parametric statistic with scale of measurement using likert scale. The results descirbes that women entrepreneurs of Aceh embroidery have a relatively productive age, the average formal education of high school equivalent, the frequency of training is low, the business experience is in the medium category, the number of children under five, and the frequency of exhibition is also in the low category once a year. Women's capacity level in generally are in the high category, due to they are able to manage their business well. The level of capacity in sequence is the capacity of women in carrying out business functions and marketing, capacity in adapting to the market and capacity in solving capital problems

Upaya Pengembangan Usaha Ekonomi Kreatif Kerajinan Bordir Aceh Di Kabupaten Aceh Utara

Penelitian  ini  berjuan  untuk  mengetahui  Upaya  pengembangan  usaha ekonomi  kreatif  kerajinan  bordir  Aceh  dalam  bidang  produksi,  pemasaran,  dan kemampuan  beradaptasi  dengan  pasar yang  dilakukan  oleh  pengusaha  kerajinan bordir di Kabupaten Aceh Utara. Penelitian ini menggunakan metode survey, dan penentuan lokasi dilakukan secara sengaja (purposive) di Kabupaten Aceh Utara. Pengumpulan  data  dilakukan  melalui  observasi,  wawancara  dan  studi  literatur. Metode penelitian yang digunakan dalam penlitian ini adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa (1) Dalam pengembangan produk, pengusaha ekonomi kreatif kerajinan bordir Aceh selalu melakukan inovasi dalam menciptkan produk  baru  dan  melakukan  pengontrolan  terhadap  kerapian  bordir  juga  kualitas barang.  (2)  Selanjutnya  dalam  bidang  promosi  dan  pemasaran,  pengusaha melakukan  kegiatan  promosi  barang  secara  online  melalui  media  sosial  seperti instagram  dan  facebook.  Promosi  juga  dilakukan  dengan  cara  mengikuti  bazar, pelatihan  dan  pameran  yang  dilaksanakan  oleh  berbagai  instansi  baik  pemrintah maupun  swasta.  (3)  pada  pengembangan  kemampuan  dalam  beradaptasi  dengan pasar,  pengusaha  mampu  menciptakan  produk  yang  sesuai  dengan  keinginan konsumen. Pengusaha mampu menciptakan produk yang kreatif dan inovatif juga bersifat kekinian, misalnya tas bola atau round bag, alas meja motif bordir Aceh, dan kotak hantaran yang bermotif bordir Aceh

ANALISIS FINANSIAL USAHA TANI DURIAN DI KECAMATAN SAWANG KABUPATEN ACEH UTARA

Hafni Zahara, Analisis Finansial Usahatani Durian di Kecamatan Sawang Kabupaten Aceh Utara" di bawah bimbingan bapak Ir. lrwan A kadir, MP selaku pembimbing pertama dan Ibu Zakiah, S.P, M.Si selaku pembimbing kedua.Penelitan ini dilakukan di Kabupaten Aceh utara tepatny di Kecamatan Sawang dan Petani Durian sebagai sampel. Penentuan sampel dilakukan secara sengaja dengan pertimbangan bahwa sebagian besar penduduk di Kecamatan Sawang berusahatani durian. Tujuan dari penelitian ini adalah untuk mengadakankajian ilmiah tentang analisis finansial pada usahatani durian.Pengujian hipotesis dilakukan dengan menggunakan empat kriteria investasi yaitu Net Present Value, Net Benefit Cost Ratio, Internal Rate Of Return, dan Break Event Point. Hasil penelitian menunjukkan bahwa Usahatani durian di Kecamatan Sawang Kabupaten Aceh Utara layak untuk diusahakan bila ditinjau dari aspek finansial. Hal ini dapat dilihat dari nilai NPV > 0, Net BIC > 1, IRR > 18 % dan BEP 0, Net BC> 1, IRR > 18 % dan BEP < dari umur ekonomis usaha dan asumsi kedua diperoleb basil NPV < 0, Net B/

Potential Of Selected Antagonistic Bacteria In Controlling Damping-Off Disease Of Brassica Chinensis L. Caused By Pythium Myriotylum Drech

The causal agent of damping-off of Brassica chinensis was isolated and identified as Pythium myriotylum Drech. based on its morphological characteristics. Isolation of bacteria from the rhizosphere region of B. chinensis seedlings resulted in the isolation of 118 bacterial isolates where 6 isolates were found to have antagonistic activities against P. myriotylum.Using the Biolog® Identification System, these antagonistic bacteria were identified as Serratia marcescens, Rhodococcus erythropolis, Tsukamurella inchonensis, Burkholderia cepacia (Syn. Pseudomonas cepacia), Pseudomonas aeruginosa 1 and Pseudomonas aeruginosa 2. Based on dual culture test, B. cepacia was the best antagonist in inhibiting the mycelial growth of P. myriotylum.. B. cepacia inhibited the mycelial growth of P.myriotylum (24.50 mm) based on dual culture and clearing zone inhibition of 80.00 mm, based on colony degradation tests. In double media overlay tests, B. cepacia, P. aeruginosa 1 and P. aeruginosa 2 were antagonistic with no radial mycelial growth of P. myriotylum. Experiments in the screenhouse indicated that B. cepacia was more effective in protecting the B. chinensis seeds against P. myriotylum than P. aeruginosa 1 and P. aeruginosa 2, and was equally effective as fungicide Captan®. Soil treatment was more effective than seed treatment in increasing the percentage seedling emergence, percentage survival plants and dry weight (g) of B. chinensis

KLASIFIKASI DAUN BIDURI (Calotropis gigantea L.) DARI LOKASI BERBEDA MENGGUNAKAN SPEKTROSKOPI INFRAMERAH DAN KEMOMETRIK

In this study, FTIR spectroscopy paired with PCA was utilized to differentiate biduri plants from different places. All biduri leaf samples from each location were then obtained for their FTIR spectrum in the wave number range of 4000-400 cm-1 and pretreated with the 1st derivative. The preprocessed spectrum was then examined using HCA and PCA chemometric methods; based on the HCA classification results, the biduri samples were divided into three groups, but the selected groups were unable to identify the biduri samples from the geothermal manifestation area. The PCA findings displayed in the plot scores then successfully classified the biduri leaf samples into four groups, with a total variance explained by 63% (PC1 44% and PC2 19%). This developed method can be used to correctly identify biduri plants originating from the geothermal manifestation area of Mount Seulawah Agam, allowing it to be concluded that environmental conditions in the geothermal manifestation area of Mount Seulawah Agam affect the content of secondary metabolites present in biduri plants, as evidenced by the PCA plot, which shows samples from geothermal and non-geothermal locations forming their respective groups

STRATEGI PENGEMBANGAN KOMPETENSI PENYULUH DI KECAMATAN BANDA BARO KABUPATEN ACEH UTARA

The implementation of agricultural extension activities in Banda Baro Subdistrict aims to increase the amount of agricultural production of farmers, add insight or skills of farmers in farming activities and in adding infrastructure for farmer groups, in addition to other general services needed by farmers in order to increase the empowerment of farmers, so that extension workers as field implementers must have good competence so that extension is carried out effectively. In their duties, agricultural instructors in Banda Baro District are not free from perceived obstacles such as the difficulty of holding direct meetings with farmers, the limited number of instructors, the difficulty of accessing transportation to locations and the difficulty of communication networks. The research aims to formulate a strategy for developing the competency of agricultural instructors in Banda Baro District, North Aceh Regency. Data analysis using SWOT Analysis. The research results show that in the SWOT position matrix. The strategy for increasing instructor competency shows that the position matrix is in quadrant I supporting the SO (Growth oriented strategy) strategy, meaning that the competency of agricultural instructors has a very favorable situation. The instructor's competency has strengths and opportunities so that he can take advantage of these opportunities by growing existing strengths

TINJAUAN PERLAKUAN AKUNTANSI ASET TETAP PADA BKKBN PROVINSI SUMATERA SELATAN BERDASARKAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP

ABSTRACT This study is aimed to determine the suitability of fixed asset management applied in the National Population Family Planning Board (BKKBN) of South Sumatra Province with PSAP no. 07 regarding Fixed Asset Accounting. This study includes case study research. The type of data used by the authors in this study is primary data by doing obervasi and secondary data that is data obtained from journals, documentation books, and internet. The data have been obtained then analyzed by descriptive analysis method. The results in this study indicate that for the management of recognition and depreciation of fixed assets in BKKBN of South Sumatra Province has been in accordance with PSAP. 07 regarding Fixed Asset Accounting. While for the management of discontinuation and disposal of fixed assets in BKKBN of South Sumatera Province not yet in accordance with PSAP. 07 concerning Fixed Assets Accounting since it only records permanent assets that are permanently discontinued. Whereas the Government Accounting Standards also record fixed assets that are discontinued from active use of the government and are not defined as fixed assets to other asset items. Keywords : Fixed Asset Management, PSAP No.7 ABSTRAK Penelitian ini betujuan untuk mengetahui kesesuaian perlakuan aset tetap yang diterapkan di Badan Kependudukan Keluarga Berencana Nasional (BKKBN) Provinsi Sumatera Selatan dengan PSAP No. 07 tentang Akuntansi Aset Tetap. Penelitian ini termasuk jenis penelitian studi kasus. Jenis data yang digunakan penulis dalam penelitian ini adalah data primer dengan melakukan obervasi dan data sekunder yaitu data yang diperoleh dari jurnal, buku dokumentasi, dan internet. Data-data yang sudah diperoleh kemudian dianalisis dengan metode analisis deskriptif. Hasil dalam penelitian ini menunjukkan bahwa untuk perlakuan dalam pengakuan dan penyusutan atas aset tetap pada BKKBN Provinsi Sumatera Selatan telah sesuai dengan PSAP No. 07 tentang Akuntansi Aset Tetap. Sedangkan untuk perlakuan penghentian dan pelepasan aset tetap pada BKKBN Provinsi Sumatera Selatan belum sesuai dengan PSAP No. 07 tentang Akuntansi Aset Tetap karena hanya melakukan pencatatan aset tetap yang dihentikan secara permanen saja. Padahal Standar Akuntansi Pemerintah juga mencatat aset tetap yang dihentikan dari penggunaan aktif pemerintah dan tidak didefinisikan sebagai aset tetap ke pos aset lainnya. Kata Kunci : Perlakuan Aset Tetap, PSAP No.

PERFORMANCE ANALYSIS OF AGRICULTURAL EXTENDERS IN NORTH ACEH DISTRICT

The performance of agricultural extension workers is the result of work achieved by agricultural extension officers in North Aceh Regency in accordance with the duties and responsibilities given to him for the achievement of agricultural extension goals that have been set. This study aims to analyze the performance of agricultural extensionists in North Aceh district and to determine the relationship of extension characteristics with the performance of agricultural extension in North Aceh Regency. The analysis method used is descriptive qualitative and quantitative. The results showed that the performance of agricultural extension is in North Aceh District was very good with an average index value of 81.32%. There are two significant relationships between the characteristics of extension, namely the age and working period of the extension with the performance of extension workers at the stage of agricultural extension preparation with a significant value below 0.05 which is 0.039. The correlation coefficient is negative (-) which means that there is an indirect relationship between the age and working life of the extension and the performance of the extension.Keywords: Performance, Agricultural Extension, farmer