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Menampilkan 41–50 dari 103 artikel
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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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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Pengaruh Diamond Theory Terhadap Fraudulent Financial Statements Dengan Komisaris Independen Sebagai Variabel Pemoderasi
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This research uses a fraud diamond model analysis which consists of four factors, namely pressure, opportunity, rationalization, and cability, aiming to test and analyze the influence of pressure, opportunity, rationalization, cability on Fraudulent Financial Statements with the Independent Commissioner as a moderating variable. The sample for this research was selected using purposive sampling, namely BUMN companies for the 2019-2022 period that met the criteria. Using a quantitative analysis a...
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KUALITAS TIDUR BERHUBUNGAN DENGAN BOURNOUT (KELELAHAN) PADA PEKERJA DEWASA
VISIKES
Vol 23
, No 1
(2024)
The high buornout among adult workers has an impact on decreasing work productivity. Sleep quality as one of the factors thought to affect bournout. The aim of the study was to determine the relationship between sleep quality and bournout in middle-adult workers. The research design used cross-sectional. A sample of 42 people was obtained by purposive sampling technique. The variable in this study is quality with the dependent variable being bournout. The sleep quality instrument uses the Pittsb...
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Pelatihan Pengelasan lanjutan dalam Pembuatan Tong Sampah untuk Anak Berkebutuhan Panti Karya HEPHATA HKBP Sumatera Utara: Bahasa Indonesia
Sebayang, Melya Dyanasari
; Samosir, Rahmad
; Budiarto, Budiarto
; Sihite, Edward Baringin
; Saragih, Riswanton
; Simorangkir , Melda
In connection with the easing of the Covid 19 virus in Indonesia, the Indonesian Christian University (UKI) Engineering PKM TEAM conducted welding training offline for children with special needs. The purpose of the Service for children at the Panti Karya is to be able to provide training in welding and making trash cans easily and effectively as life skills for the children of the HEPHATA HKBP Panti Karya Foundation in North Sumatra Participants, to be able to implement cleanliness around the H...
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Pelatihan Pengelasan lanjutan dalam Pembuatan Tong Sampah untuk Anak Berkebutuhan Panti Karya HEPHATA HKBP Sumatera Utara: Bahasa Indonesia
Sebayang, Melya Dyanasari
; Samosir, Rahmad
; Budiarto, Budiarto
; Sihite, Edward Baringin
; Saragih, Riswanton
; Simorangkir , Melda
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 8
, No 1
(2024)
In connection with the easing of the Covid 19 virus in Indonesia, the Indonesian Christian University (UKI) Engineering PKM TEAM conducted welding training offline for children with special needs. The purpose of the Service for children at the Panti Karya is to be able to provide training in welding and making trash cans easily and effectively as life skills for the children of the HEPHATA HKBP Panti Karya Foundation in North Sumatra Participants, to be able to implement cleanliness around the H...
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Hubungan Tingkat Pengetahuan Dengan Kepatuhan Diet Pada Pasien Diabetes Mellitus Tipe 2
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 2
, No 1
(2024)
Introduction: Diabetes Mellitus (DM) is a metabolic disorder in which the human body does not produce or use insulin properly, a hormone needed to convert sugar, starch and other foods into energy. The aim of this study was to determine the relationship between knowledge and dietary compliance in type 2 diabetes mellitus patients in the Sukaresmi Community Health Center area, Tamansari District, Bogor. The method in this research uses correlation analysis research with a cross sectional approach...
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Hubungan Dokumentasi Keperawatan Elektronik Dengan Mutu Handover
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 2
, No 1
(2024)
As technology develops in health, hospitals are using electronic health records. SOAP method nursing documentation is an important element in nursing services, one of the documentation that uses electronics is nursing documentation regarding handover. The aim of this research is to determine the relationship between electronic nursing documentation and handover quality. This type of quantitative research is Analytic Correlation using a cross sectional design. The population in this study was 69...
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PERAN GURU DALAM MENGEMBANGKAN POTENSI BELAJAR KOGNITIVISTIK SISWA
Dikdas Bantara
Vol 7
, No 1
(2024)
Tujuan penelitian ini adalah 1) untuk mendeskripsikan peran guru dalam mengembangkan potensi belajar kognitivistik siswa dan 2) mendeskripsikan manfaat guru dalam mengembangkan potensi belajar kognitivistik siswa. Penulisan ini dilakukan melalui studi pustaka. Hasil penelitian menunjukan bahwa 1) cara seorang pendidik/guru dalam mengembangkan potensi nalar/pikir/kognitif siswa adalah melalui meida pembelajaran yang konkret, penggunaan bahasa yang mudah dipahami siswa ketika memberikan penjelasan...
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Pembelajaran Budidaya Jamur Tiram pada Jenjang Sekolah Menengah Atas
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 2
, No 1
(2024)
Indonesia is an agricultural country but many students are not familiar with the world of agriculture. This is due to the lack of involvement of children in the world of agriculture, both in schools and in the community. The purpose of this study is to provide motivation and experience to students in carrying out entrepreneurial activities, especially through oyster mushroom cultivation. The study was conducted qualitatively by describing the steps of learning oyster mushroom cultivation. Learni...
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