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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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Aktualisasi Nilai-Nilai Pancasila sebagai Pembentuk Politik Hukum dalam Penerapan Perkawinan Beda Agama
CIVICS EDUCATION AND SOCIAL SCIENCES JOURNAL
Vol 6
, No 1
(2024)
Penelitian ini bertujuan untuk untuk menganalisa pengaturan pernikahan beda agama di Idonesia dan menganalisa aktualisasi nilai Pancasila pada perkawinan beda agama di Indonesia. Jenis penelitian ini yaitu penelitian hukum empiris atau non-doktrinal yaitu penelitian hukum yang menganalisa tentang penerapan hukum dalam kenyataannya terhadap individu, kelompok, dan lembaga hukum. Adapun pendekatan yang digunakan adalah pendekatan yuridis empiris dengan penelitian secara lapangan, yang mengkaji ket...
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Pendampingan Pengenalan Budidaya Terpadu Sayur Mayur Dan Ikan (Bukdamer) Di Kelurahan Lempongsari, Kecamatan Gajahmungkur
Jurnal Suara Pengabdian 45
Vol 3
, No 2
(2024)
Tujuan pengabdian masyarakat adalah pengenalan metode dan teknologi tepat guna dengan metode akuamber untuk teknik memadukan usaha bertanam sayur mayur dengan budidaya ikan dalam wadah ember. Pelaksanaan kegiatan di lahan sempit, pekarangan dan masih terkena sinar matahari karena tanaman sayuran dan ikan membutuhkan sinar matahari. Hasil usaha dapat dimanfaatkan konsumsi, peningkatan gizi bagi Balita dan anak serta anggota k...
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Sosialisasi Undang-Undang Nomor 1 Tahun 2023 Tentang KUHP di Polda Jawa Tengah
Jurnal Suara Pengabdian 45
Vol 3
, No 2
(2024)
Sosialisasi berupaya untuk meningkatkan, memperkenalkan dan menjelaskan KUHP yang baru disahkan dan cara penyuluhan hukum di Polda Jawa Tengah. Secara hukum, kewajiban mensosialisasikan aturan baru diatur dalam Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang- undangan dan Peraturan Presiden Nomor 1 Tahun 2007 tentang Pengesahan, Pengundangan, dan Sosialisasi. Tujuan penelitian ini adalah untuk mengetahui asas, jenis-jenis pidana, pengkualifikasian kejahatan dan pelangga...
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Penyuluhan Tanaman Cincau Untuk Meningkatkan Perekonomian Warga Dusun Sumbersari Desa Mojojajar Kecamatan Kemlagi Kabupaten Mojokerto
Fajar Budiyanto
; Ahfi Nova Ashriana
; Elly Joenarni
; Diah Cahyani
; Trijadi Herdajanto
; Mochamad Irfan
; Yusuf Rahman Al Hakim
; Dwi Sembe Sigita
Jurnal Suara Pengabdian 45
Vol 3
, No 2
(2024)
This community service was carried out in Sumbersari Hamlet, Mojojajar Village, Kemlagi District, Mojokerto Regency, with the aim of increasing the community's knowledge and skills in cultivating grass jelly plants to boost their economy. Community service activities last for 3 months and use counseling and mentoring methods. Counseling is carried out by providing material about the cultivation of grass jelly plants, including planting, maintenance and harvesting techniques to converting them in...
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Implementasi Isak No.35 Penyajian Laporan Keuangan Antitas Berorientasi Nonlaba Dalam Laporan Keuangan : (Studi Kasus Pada Pondok Pesantren Darul Muhsinin, Kec. Bilah Hulu, Kab. Labuhan Batu)
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 3
(2024)
This research aims to implement the concept of ISAK No. 35 concerning the Presentatiton of Financial Reports of Nin-Profit Oriented Entitas at the Daarul Muhsinin Islamic Boarding Scholl, Kec. Bilah Hulu, Kab. Labuhan Batu. ISAK Concept No.35 is a concept aimed at non profit oriented statements. Financial reports that include the concept of ISAK no 35, namely the report of financial position, comprehensive income report, report on changes in net assets, cashflow report and notes to financial rep...
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Pembinaan Dan Pendampingan Pembuatan NIB Oleh Mahasiswa Dalam Rangka Memajukan UMKM Sari Kedelai Sidoarjo
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 3
, No 2
(2024)
The improvement of micro, small and medium enterprises (MSMEs) plays a significant role in driving the local economy. One of the crucial steps in developing MSMEs is through coaching and mentoring in the licensing process, including the creation of a Business Identification Number (NIB). This study aims to examine the coaching and mentoring conducted by students in making NIBs to advance soybean juice MSMEs in Sidoarjo. This research was conducted using qualitative methods through observations a...
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Pengaruh Profitabilitas, Likuiditas, dan Efisiensi Biaya Operasional terhadap Beban Pajak Penghasilan (PPH) Analisis Perusahaan Industri Dasar dan Kimia di Bursa Efek Indonesia (BEI)
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 3
, No 2
(2024)
This research occurs because it is motivated by differences in theory with what happens in the field. As in the Tjiwi Kimia Paper Factory Tbk company and PT Semen Baturaja Tbk company where the profitability value is not in line with the increase in corporate income tax on the company. And at the company PT Unggul Indah Cahya Tbk and PT Ekadharma Internasional Tbk, the large liquidity of the company does not make the corporate income tax on the company increase. As well as in the companies PT Ma...
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Mengurangi Jejak Sejarah Revolusi Industri 4.0: Dari Konsep Hingga Realisasi
Transformasi: Journal of Economics and Business Management
Vol 3
, No 1
(2024)
This article discusses the Industrial Revolution 4.0 and how it impacts the world economy and society. Explains how new technologies such as artificial intelligence, blockchain technology, and the Internet of Things (IoT) have changed manufacturing systems, business operations, and human-machine interactions. Apart from that, it also discusses the social impacts arising from the Industrial Revolution 4.0 and how technological advances have influenced workplace relationships, social relationships...
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