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FAIR VALUE AND COST APPROACHES IN ACCRETION ACCRETION OF SHEEP BIOLOGICAL ASSETS (CASE STUDY AT KENDAL OPEN PRIVATE FARM)
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 19
, No 1
(2024)
The purpose of this study is to analyze and describe the measurement of the biological assets of sheep using the fair value and cost approach in accordance with the concept of accretion to the measurement of biological assets contained in PSAK 69. PSAK 69 which refers to IAS 41 emphasizes that biological assets are measured fairly and if the difference included in profit or loss in the financial statements. However, in the context of the application of commodity agribusiness in Indonesia, discre...
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THE ABILITY OF GROSS PROFIT, OPERATING PROFIT, NET PROFIT, AND WORKING CAPITAL IN PREDICTING FUTURE CASH FLOWS (Empirical Study of Companies Listed in the Jakarta Islamic Index)
Ainiyah, Ghonimah Zumroatun
; Permatasari, Kartika Dewi
; Qurrotuaini, Dhiya Nisrina
; Widodo, Untung
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 19
, No 1
(2024)
Users of financial statements make forecasts regarding the future situation of the entity in order to anticipate opportunities and identify potential risks. Gross profit, operating profit, net profit, and working capital are important pieces of information for investors because they allow for the prediction of future cash flows. However, for companies listed on the Jakarta Islamic Index, there is instability in gross profit, operating profit, net profit, and working capital, which leads to chang...
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PELATIHAN KEGIATAN LITERASI DIGITAL UNTUK MENINGKATKAN KOMPETENSI GURU DI ERA KURIKULUM MERDEKA BELAJAR
Abdi Masya
Vol 5
, No 1
(2024)
The Independent Curriculum is a new curriculum that requires the readiness of teachers and students to use technological information in implementing learning. Digital literacy can no longer be separated from learning in the current era. The aim of this community service is to prepare teachers to implement the Independent Curriculum, especially strengthening digital literacy. Before the training process, not all of the participants had digital literacy skills, so some teachers and students did no...
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Study Of Knowledge Sharing And Intrinsic Motivation On Employee Performance: Study At The Department Of Industry And Trade Pemalang Regency
Proceeding. of The International Conference on Business and Economics
Vol 2
, No 1
(2024)
This research aims to examine and analyze the influence of knowledge sharing and intrinsic motivation on the Pemalang Regency Industry and Trade Service’s non-state civil servant employees.. This research was carried out using a quantitative approach, data was collected through distributing questionnaires and a sample of 79 non-ASN employees at the Pemalang Regency Industry and Trade Department. The sampling technique uses the census method or saturated sample, while data analysis in this resear...
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Implementation Of Gaze Stability Exercise With Ergonomic Approach Based On Home Training Program in Improving Balance in The Elderly
FISIO MU: Physiotherapy Evidences
Vol 5
, No 2
(2024)
Introduction: The aging process is characterized by a decrease in physiological function, which has an impact on balance disorders and can increase the risk of falling in the elderly. This study was to analyze differences in the balance of the elderly before and after the implementation of gaze stability exercise with an ergonomic approach based on a home exercise program. Methods: This research is an experimental study with a pre and post test one group design. Participants underwent training e...
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Reliability Test of The Timed Up and Go Test in Elderly People with Knee Osteoarthritis
FISIO MU: Physiotherapy Evidences
Vol 5
, No 2
(2024)
Introduction: Osteoarthritis (OA) of the knee is a degenerative disease in elderly. Pain is a common problem that can decrease balance ability in static and dynamic balance. The Timed Up and Go test (TUG) is one of the tests that could be used to evaluate dynamic balance. However, the reliability of this test in knee OA has not been proven in Indonesia. Therefore, this study aimed to determine the reliability of TUG in elderly with OA knee, especially for test-retest and inter-rater reliability....
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Peran Guru dalam Pendidikan Karakter Toleransi bagi Siswa Berkebutuhan Khusus di Sekolah Inklusi
Buletin KKN Pendidikan
Vol 6
, No 1
(2024)
Penelitian ini bertujuan untuk mendeskripsikan peran guru di sekolah dalam menanamkan karakter toleransi dalam pembelajaran kepada peserta didik di sekolah inklusi dengan adanya ABK di kelas serta untuk menguraikan dampak dari penguatan karakter toleransi setelah pengimplementasian pendidikan karakter toleransi bagi anak normal. Pendekatan penelitian menggunakan metode kualitatif induktif. Subjek penelitian yaitu kepala sekolah, guru kelas, guru, guru pendamping kelas serta siswa. Pengumpulan da...
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The Digital Paradox: Increased Connectivity and the Decline in Student Attitudes
Indonesian Journal of Instructional Media and Model
Vol 6
, No 1
(2024)
In the contemporary educational landscape, digital technology has become ubiquitous, promising enhanced learning experiences and improved academic performance. This study investigates the paradoxical relationship between increased digital connectivity and the decline in student attitudes toward learning. The primary aim is to explore how extensive use of digital devices and social media impacts students' engagement, motivation, and overall academic outlook. A mixed-methods approach was employed,...
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ISOLASI SELULOSA PADA TANDAN KOSONG KELAPA SAWIT SEBAGAI MATERIAL PENGISI BIODEGRADABLE STYROFOAM
Jurnal Inovasi Teknik Kimia
Vol 9
, No 2
(2024)
Kadar selulosa yang banyak dan lignin yang sedikit menjadikan tandan kosong kelapa sawit layak dan efisien untuk digunakan sebagai bahan baku pengolahan produk yang berbasiskan selulosa. Penelitian yang telah dilakukan bertujuan untuk menentukan pengaruh konsentrasi hidrogen peroksida dan suhu bleaching terhadap karakteristik selulosa yang dihasilkan dan pengaruh penambahan material pengisi berupa selulosa terhadap karakteristik biodegradable styrofoam. Proses isolasi selulosa dari tandan kosong...
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Pengaruh Pelaksanaan Analisis Jabatan Terhadap Peningkatan Profesionalisme Aparatur Negara pada Dinas Pendidikan Kabupaten Ciamis
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 2
(2024)
This research is motivated by several problems, including the lack of professionalism of state apparatus which is suspected to be due to the less than optimal implementation of job analysis. This study aims to determine the effect of job analysis implementation on improving the professionalism of state apparatus at the Ciamis Regency Education Office. This study used a descriptive method with a quantitative approach. The respondents in this study were 122 employees of the Ciamis Regency Educatio...
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