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ANALISIS KOMPARATIF PRAKTIK AKUNTANSI DI IRAN DAN INDONESIA
Natalis Christian
; Arlina Arlina
; Julie Tryany
; Vera Laurence Liang
; Yohanis Rerung
; Vera Laurence Liang
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 17
, No 2
(2024)
Globalization has driven increasingly international economic integration, pushing countries to adjust their accounting standards. This study compares the accounting practices of Iran and Indonesia through a qualitative analysis of academic literature, accounting regulations, and corporate financial reports considering the different cultural, economic, and legal contexts in the two countries. The research results show that Indonesia adopts Financial Accounting Standards (SAK) which are based on I...
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Optimalisasi Jalur Evakuasi sebagai Upaya Mitigasi Bencana di SDN 1 Sukamaju TBT untuk Investasi Masa Depan Lebih Aman
Jurnal Suara Pengabdian 45
Vol 3
, No 4
(2024)
Mitigasi bencana merupakan upaya mengurangi risiko dan dampak buruk bencana melalui pembangunan fisik dan peningkatan kesiapsiagaan masyarakat. Tujuan utama program PKM ini adalah untuk mempersiapkan siswa-siswa Sekolah Dasar dari 7 sekolah di pesisir pantai Kota Bandar Lampung agar dapat menyelamatkan diri saat terjadi bencana alam dengan cara memberikan pengetahuan tentang mitigasi bencana dan menyediakan jalur evakuasi yang jelas. Lokasi percontohan untuk sosialisasi dan pelatihan adalah di S...
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Peran Badan Anggaran dan Pengawasan dalam Pembahasan Sistem Perubahan Anggaran
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The...
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SOSIALISASI EPILEPSI DAN PELATIHAN PENANGANAN AWAL KEJANG PADA KADER PUSKESMAS CAKRANEGARA
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Background: Epilepsy is a brain disorder characterized by a persistent tendency to produce epileptic seizures with neurobiological, cognitive, psychological and social consequences. About 70% of people with epilepsy should be seizure free if properly diagnosed and treated. The risk of death in people with epilepsy is three times higher than in the general population. In Indonesia, the stigma about epilepsy is quite high, there are many wrong assumptions and views about epilepsy. Target and outpu...
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IMPROVING THE MANAGEMENT AND COMPETENCE OF DYNAMO WORKSHOP TECHNICIANS THROUGH THE DESIGN OF A LINEAR ACTUATOR-BASED BEARING RELEASE PULLER
Abdi Masya
Vol 5
, No 2
(2024)
This activity aims to improve workshop management and technician competence in the dynamo maintenance field by designing an innovative tool in the form of a linear actuator-based bearing removal puller. Dynamo workshops often face challenges in the bearing removal process, which is time-consuming, requires a lot of energy, and is prone to causing damage to dynamo components. Therefore, to overcome these problems, an automatic bearing removal tool using linear actuator technology was developed. T...
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Keuntungan dan Tantangan dalam Penggunaan Akad Mudharabah untuk Pembiayaan Usaha Mikro, Kecil, dan Menengah (UMKM)
Transformasi: Journal of Economics and Business Management
Vol 3
, No 4
(2024)
There are various types of financing in Islamic banking or financial institutions, one of which is mudharabah financing. This financing is a cooperation agreement between the capital owner (shohibul mal) and the fund manager (mudharib) for a business, where the profit is shared according to the agreed percentage based on the profit obtained. Mudharabah financing is closely related to UMKM, where UMKM owners, especially housewives, play an important role in managing family finances. This study ai...
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Peran UMKM Mango Lova dalam Meningkatkan Perekonomian Mahasiswa Universitas Bina Sarana Informatika
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 3
, No 1
(2024)
This study aims to analyze the role of Micro, Small, and Medium Enterprises (UMKM) Mango Lova in enhancing the economic welfare of students at Universitas Bina Sarana Informatika. UMKM Mango Lova, which operates in the culinary sector, has become one of the primary options for students to meet their daily consumption needs while also serving as a source of income. The methodology used in this research is a qualitative approach, with data collected through interviews and surveys with students and...
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PENGARUH PENERIMAAN PAJAK DAERAH DAN PENERIMAAN RETRIBUSI DAERAH TERHADAP BELANJA DAERAH
Sholeman, Muhammad
; Yanti, Rizky Febri
; Waruwu, Aurelia Siska Yanti
; Manalu, Simon Patar Rizki
; Pakpahan, Sevalina
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 2
(2024)
The purpose of this study was to determine the effect of local tax revenue and local retribution on local expenditure. The correlational method was used in this study. Multiple linear regression analysis was used as a data analysis technique in this study. Conclusions that can be drawn from this study: 1) local tax separately affects local expenditure; 2) local retribution separately does not affect local expenditure; 3) local tax and local retribution simultaneously affect local expenditure. To...
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PENGARUH INTENSITAS MODAL, KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 1
(2024)
The aim of this research is to examine the impact of capital intensity, managerial ownership, leveragee and financial distress on the level of application of conservatism used in manufacturing companies listed on the BEI from 2020 to 2022. The population of this research is manufactur companies listed on the BEI. The method of this research used a purposivee sampling method, totaling 66 companies were used as samples. The panel regression model was used in dat...
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SOSIALISASI KONSUMSI PANGAN ORGANIK DAN KEAMANAN PANGAN DI SMKIT DEHASEN KOTA BENGKULU
Jurnal Pengabdian Masyarakat Unwahas
Vol 9
, No 2
(2024)
SMKIT Dehasen Kota Bengkulu merupakan sekolah menengah kejuruan berbasis agribisnis dan pengolahan hasil pertanian. Siswa-siswi SMKIT Dehasen Kota Bengkulu dipersiapkan menjadi tenaga yang terampil dalam budidaya tanaman pangan, pengolahan hingga pemasaran hasil pertanian. Untuk mendukung visi SMK tersebut dalam membekali siswa-siswinya dalam hal budidaya, pengolahan hingga pemasaran hasil pertanian, maka dilakukan sosialisasi konsumsi panan organik dan keamanan pangan. Tujuan dari sosialisasi i...
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