Analisis Penggunaan Aset Tetap terhadap Kinerja Pegawai di Kantor Jasa Akuntan PT Eriadi Fatkhur Rokhman Medan

Asset tetap merupakan suatu hal yang sangat penting pada perusahaan agar aktivitas operasional dapat dilakukan dengan baik dan efesien. Karakter pada asset tetap merupakan asset tersebut didapat untuk digunakan dalam operasi dan bukan dijual kembali, bersifat jangka panjang dan merupakan subjek penyusutan dan asset tersebut memiliki subtansi fisik. Tapi ternyata masih ada perusahaan yang belum menyediakan asset tetap untuk digunakan para pegawai, sehingga aktivitas perusahaan tidak dapat berjalan dengan baik karena keterbatasan asset yang dimiliki oleh perusahaan. Penelitian ini dilakukan pada Kantor Jasa Akuntan PT Eriadi Fatkhur Rokhman Medan. Menggunakan metode penelitian kualitatif dengan strategi penelitian lapangan. Hasil penelitian ini menjelaskan bahwa pada Kantor Jasa Akuntan PT Eriadi Fatkhur Rokhman Medan tidak menyediakan asset tetap berupa laptop/computer. Sehingga bendahara/penatausahaan yang bekerja pada kantor Jasa Akuntansi Kantor Jasa Akuntan PT Eriadi Fatkhur Rokhman Medan tersebut merasa cukup terbebani karena harus membawa laptop sendiri dalam melakukan pekerjaannya. Seharusnya perusahaan menyediakan fasilitas berupa laptop atau computer agar pekerjaan yang menjadi tanggung jawab setiap karyawan dapat berjalan dengan baik.    Kata kunci: ; ;

Analisis Politik Uang dalam Pemilihan Umum: Perspektif Hukum Islam dan Nkri

Pemilihan Umum atau Pemilu merupakan kegiatan demokrasi yang diselenggarakan secara rutin dalam rangka memilih para wakil rakyat, presiden, dan kepala daerah. Sebagai negara yang menjunjung adanya demokrasi terdapat asas yang harus dipegang yaitu kedaulatan berada ditangan rakyat. Namun praktik demokrasi ini dalam sejarah pelaksanaannya senantiasa mengalami kendala seperti melemahnya kepercayaan masyarakat terhadap para wakilnya baik yang duduk di jabatan eksekutif maupun jabatan legislatif. Kondisi ini bisa terjadi erat kaitannya dengan mahalnya biaya pemilu atau modal yang digunakan untuk money politic atau politik uang cukup besar sehingga berakibat langsung pada pasca-pemilu. Kemunculan berbagai pandangan terkait hubungan antara demokrasi dengan agama islam menjadi pemicu penulis untuk menganalisis serta mengetahui praktik politik uang yang dikaji dengan perspektif hukum hukum tata negara islam dan Hukum Negara Kesatuan Republik Indonesia

SIKAP MASYARAKAT TENTANG PEMANFAATAN JAMBAN KELUARGA DI WILAYAH KERJA PUSKESMAS PEMBANTU NELAYAN, KELURAHAN NELAYAN INDAH, KECAMATAN MEDAN LABUHAN

Abstract A latrine is a building that is used to be called a place to dispose of and collect human waste or najis, usually a latrine/WC. So that the results will be stored in a certain place and not be the cause or spread of disease and pollute the residential environment (Depkes RI, 2003). This research was conducted to determine the description of community behavior regarding the use of family latrines in the Nelayan Indah Village, Medan Labuhan District. Data collection was done by interview and observation. The research instrument used an observation sheet in the form of a questionnaire. The results of the research on family latrine ownership of 120 respondents showed that 92.5% had a latrine and 7.5% did not. the results of the research on the use of family latrines from 120 respondents showed that 90.8% used latrines and 9.2% did not use latrines. The results of this study indicate that the knowledge, attitudes and actions of the community in the fishing village of Indah in the ownership and use of latrines are quite good. The community already knows the importance of using good healthy family latrines and completely avoiding diseases caused by dirt or fece

Reform of Labor Wage Determination Provisions: Review of Welfare and Importance in the Job Creation Law

The passing of the Job Creation Law by the government is considered to show more partiality to investors or entrepreneurs and marginalizes labor rights, especially in terms of wages, Indonesia's goal to create and guarantee community welfare in accordance with the concept of the Welfare State (Welfare State) adopted becomes blurred.  This article focuses on the discussion related to the first the determination of the minimum wage submitted to the authority of the Governor and by referring to the economic growth of the Regions and inflation conditions of each Region. Second, the Decent Living Needs (KHL) is no longer an indicator of determining the minimum wage for workers. Third, the abolition of sectoral minimum wages previously in the Manpower Law. This article uses the Juridical-Normative research method. This article found that the Economic growth and inflation rate of each region / province vary. Thus the Minimum Wage cannot be equated between people in each region. In an effort to realize equality of position for employers, Law No. 6 of 2023 has denied the state's obligation to protect workers' rights, thus clashing with Article 27 paragraph (2) of the 1945 Constitution. The policy of abolishing the sectoral minimum wage in the Job Creation Law will cause inequality between sectors and cause a sense of injustice for workers

Community Empowerment Through 175 UINSU KKN Work Program in Efforts to Prevent Stutting in Ara Condong Village Stabat District, Langkat District

Purpose: The purpose of this seminar is to address the persistent issue of stunting, which remains a serious problem in Indonesia despite a decrease in prevalence from 2.8% to 21.6%. The specific aim is to enhance public health quality by increasing parental knowledge about stunting, particularly in Ara Condong Village, which has a nearly zero stunting rate. Method: The approach involves educational methods and direct observation of parents. The process includes several stages: (1) data collection on stunting issues in the village, (2) obtaining permission from the village office to conduct seminar activities, (3) coordination with posyandu cadres, and (4) socialization of seminar activities to pregnant mothers and mothers with toddlers. Practical Applications: The practical application of this seminar is to provide educational information to parents about stunting, thereby increasing their knowledge and understanding of the issue. This is expected to contribute to the prevention of stunting in Ara Condong Village. Conclusion: Based on the results of the KKN 175 program aimed at preventing stunting in Ara Condong Village, it is hoped that these efforts will improve the quality of human resources in the village. Despite the low stunting rate in the village, the community remains vigilant and proactive in preventing stunting through education and awareness

Supervision of Education in Improving the Quality of Education in Schools

Education is a necessity for every human being. Through education, each individual can update the knowledge he has in order to keep up with the increasingly sophisticated times, demanding that each individual has the ability to think well. Individuals who have good thinking skills will be able to solve more complex problems than individuals whose thinking ability is still low. The existing reality, until now, is still felt that the condition of education is still not good. Learning facilities are still inadequate, be it the completeness of books in the school library, the use of laboratories that have not been utilized optimally, limited educational facilities and infrastructure, lack of professionalism of educators in teaching, both in preparing teaching materials and in delivering subject matter, lack of discipline of educators, and lack of educator knowledge about the effective learning process so that the real educational goals became unattainable. There are several alternatives that can be done to solve educational problems. First, it provides motivation for the importance of educational supervision for educators. Second, strive for adequate educational facilities and infrastructure. Third, apply the discipline of educators. Educators are an example for every learner

Implementasi Kegiatan Kemasyarakatan Lingkungan Sosial di Desa Pantai Labu Pekan

Community service activities aim to socialize the community in environmental management activities in the surrounding community. This study aims to implement social environmental community activities in Pantai Labu Pekan Village. The method in this study is a qualitative method with a descriptive approach. Data collection techniques in this study through observation and documentation. The results of this study indicate that the community is very enthusiastic about the activities carried out by researchers, seen when researchers carry out various activities such as socialization activities, tutoring, evening recitation, and mutual cooperation they are very supportive of these activities. Through this activity it is hoped that the community can support each other to protect the environment in order to create a good environment

Analisa Kondisi Lingkungan terkait Strategi Urban Renewal pada Kampung Keputih Tegal Timur

Kawasan urban atau perkotaan di negara berkembang mengalami permasalahan yang cukup serius mengenai permukiman kumuh, salah satunya adalah kota Surabaya yang merupakan ibu kota Provinsi Jawa Timur. Salah satu cara untuk memperbaiki kawasan kumuh adalah dengan program urban renewal. Urban renewal merupakan sebuah strategi bagi perancang perkotaan serta pemangku kebijakan dalam mengembangkan lingkungan binaan. Urban renewal juga dapat menjadi alat untuk mengatasi masalah fisik dan sosial lingkungan binaan, seperti degradasi kualitas kawasan urban, kesenjangan pertumbuhan kota, dan kesenjangan sosial. Pada konteks studi kasus, di Kota Surabaya banyak ditemukan daerah-daerah yang di dalamnya terdapat permukiman informal, salah satunya Kampung Keputih Tegal Timur atau biasa disebut kampung pemulung karena mayoritas warganya bekerja sebagai pemulung. Kondisi fisik kampung ini telah mengalami degradasi lingkungan dan sarana prasarana yang kurang memadai. Permasalahan lain adalah aspek legalitas kepemilikan tanah yang bermasalah dengan adanya rencana pembangunan JLLT/OERR. Paper ini akan membahas hasil deskriptif kualitatif terkait analisa kondisi fisik lingkungan berdasarkan survey kuisioner, wawancara, dan observasi lapangan yang selanjutnya dapat dijadikan bahan analisa untuk opsi kebijakan perbaikan kampung

Penanaman Nilai Agama dan Moral pada Anak Usian Dini melalui Kegiatan Magrib Mengaji

The Maghrib Koran activity was carried out by Mathematics Education Students-4 Stambuk 20 in one of the Koran Koran teachers' houses in Karang Rejo Village, which is located in Karang Rejo Village, Stabat District, Langkat Regency. This discussion focuses on the evening Koran recitation activity, so the subjects of our research this time are early childhood children in Minta Kasih village. The aim of this Maghrib Koran recitation activity is to raise the enthusiasm of the children of Minta Kasih village to love the Al-Qur'an and learn religious knowledge. In this activity the children of Minta Kasih village were quite enthusiastic in participating in the activities carried out

Peningkatan literasi ibu sebagai upaya pencegahan stunting di Desa Wonorejo Kabupaten Malang

Desa Wonorejo sendiri memiliki jumlah kasus sebanyak 120 balita stunting dengan penyebab multikausa salah satunya kurangnya pengetahuan ibu dalam mengolah MP-ASI. Rendahnya pengetahuan para ibu akan pengolahan menu ini sangat berdampak signifikan terhadap tumbuh kembang anak. Dengan permasalahan tersebut, butuhnya solusi yang tepat. Peningkatan Literasi Ibu Melalui  Keterampilan Mengolah Menu MP-ASI merupakan terobosan dalam upaya preventif  pencegahan stunting di Desa Wonorejo. Terobosan ini didukung dengan media promosi  kesehatan berupa kalender menu MPASI dimana kalender tersebut menyajikan resep menu  MPASI, manajemen MPASI, dan juga kandungan gizi dari setiap bahan makanan. Kegiatan ini dilakukan dengan bertatap langsung dengan ibu-ibu di Desa Wonorejo dan tetap menerapkan protokol kesehatan yang ketat. Kegiatan pertama dilakukan dengan diberikannya modul berbentuk kalender MP-ASI lalu diberikan sebuah kuesioner untuk mengetahui karakteristik, pengetahuan, dan sikap para ibu di Desa Wonorejo. Hasil penilaian pengetahuan Ibu di desa Wonorejo setelah diberikannya modul kalender MPASI sudah menunjukkan kategori baik. Untuk hasil penilaian sikap ibu terhadap MPASI sudah dalam kategori cukup. Dapat disimpulkan bahwa modul kalender MP-ASI dapat menjadi salah satu sarana untuk meningkatkan literasi ibu terutama dalam hal MP-ASI yang mana pemberian MP-ASI yang baik dapat mencegah terjadinya stuntin