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All Journal Jurnal Hukum Khaira Ummah Jurnal Ilmiah Akuntansi Kesatuan Jurnal Penelitian Fisika dan Terapannya (JUPITER)
Subagja, Riki
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Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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Analisis Penerapan Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34 Subagja, Riki; Pradipto, Didit
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.84 KB) | DOI: 10.37641/jiakes.v7i3.298

Abstract

This study aims to analyze the implementation of contract revenue recognition based on PSAK 34. The problem that is often faced by companies that are particularly engaged in the field of construction services in the recognition of income is the method of revenue recognition what should be used or applied, because there are differences in recognition between the one method with others. Especially if a project is done is more than a year or the so-called Long-term project. In addition, the presentation of financial statements of income recognition in each accounting period must be reported in accordance with generally accepted Accounting Standards (PSAK No. 34 concerning Construction Contracts). There is only one method used or applied that is the percentage completion method. The percentage method recognizes income with two approaches, based on physical progress and cost-to-cost. PT X as a construction service company uses the percentage of completion method with a physical progress approach (Physical progress) in the recognition of his opinion for both long-term contract and short-term contract. The results of this study conclude that the accounting treatment of the application of revenue recognition of construction services by using the percentage of completion method with physical progress approach on PT X is in conformity with the accounting standards set in PSAK No. 34. However, when compared to revenue recognition using the percentage of completion method with a cost-to-cost approach the firm can recognize the revenue and expenses more to illustrate or show a more proportional calculation because it corresponds to the costs incurred or poured out. Keywords: revenue recognition, expense recognition, PSAK no. 34
Rancang Bangun Alat Penghantar Makanan Pintar Subagja, Riki; Nurdiana, Nita; Al Amin, M Saleh
Jurnal Penelitian Fisika dan Terapannya (JUPITER) Vol. 3 No. 2 (2022): Jurnal Penelitian Fisika dan Terapannya (JUPITER)
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jupiter.v3i2.7476

Abstract

The COVID-19 pandemic has given rise to new habits where these new habits require people to keep their distance in all community activities and interactions. From this habit, the idea was born to design a prototype of a smart food delivery device. The purpose of this research is to design a device that can help serve food automatically to the customer's table by relying on a conveyor as a mechanical device that can move goods from one place to another and sensors and laser diodes as a plate position detection device. The design of this tool uses a conveyor that is positioned like a conveyor belt to deliver food. The LDR is used as a sensor to detect where the food stops receiving input from the laser diode. This sensor is placed facing the laser diode when food is placed on the conveyor table it will pass through the LDR and laser diode. Based on the results of the tests that have been carried out, this prototype requires a power of 0.593 Watt when the conveyor is without load and 1.142 Watt when the conveyor is loaded. Overall, the tool works as designed AbstrakPandemi COVID-19 memunculkan kebiasaan baru dimana kebiasaan baru tersebut menuntut masyarakat untuk menjaga jarak dalam segala aktivitas dan interaksi masyarakat. Dari kebiasaan tersebut lahirlah ide untuk merancang sebuah prototipe perangkat pengantar makanan pintar. Tujuan dari penelitian ini adalah merancang suatu alat yang dapat memantu menyajikan makanan secara otomatis ke meja pelanggan dengan mengandalkan konveyor sebagai alat mekanis yang dapat memindahkan barang dari satu tempat ke tempat lain serta sensor dan dioda laser seagai alat pendeteksi posisi piring. Perancangan alat ini menggunakan konveyor yang diposisikan seperti ban berjalan untuk mengantarkan makanan. LDR digunakan sebagai sensor untuk mendeteksi di mana makanan berhenti menerima input dari dioda laser. Sensor ini diletakkan menghadap ke laser diode ketika makanan diletakkan di atas meja conveyor maka akan melewati LDR dan laser diode. Bedasarkan hasil pengujian yang telah dilakukan, prototipe ini membutuhkan daya sebesar 0,593 Watt saat conveyor tanpa beban dan 1,142 Watt saat conveyor berbeban. Secara keseluruhan, alat ini bekerja sesuai dengan perancangan
Criminal Law Policy in Handling Criminal Acts of Drug Abuse Among Adolescents (Case Study at Cirebon City Police) Subagja, Riki; Winjaya Laksana, Andri
Jurnal Hukum Khaira Ummah Vol 20, No 2 (2025): June 2025
Publisher : UNISSULA Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jhku.v20i2.46206

Abstract

Abstract. Drug and illicit drug abuse is an international crime and an extra ordinary crime. The definition is a crime that has a very large and multidimensional impact on social, cultural, economic and political and the negative impact caused by this crime is so terrible. The purpose of this study is to determine and analyze criminal law policies in overcoming the crime of drug abuse among teenagers. To determine and analyze the obstacles faced by the police in overcoming the crime of drug abuse among teenagers and their solutions. The method used by the researcher is a sociological legal aproach and the specifications in this study are descriptive. The sources and types of data in this study are primary data obtained through interviews and secondary data obtained from literature studies. The data is analyzed qualitatively using the theory of the rule of law and the theory of the legal system. Based on the results of the study, the Criminal Law Policy in overcoming the crime of drug abuse among adolescents focuses on law enforcement, rehabilitation, and prevention. The Narcotics Law (Narcotics Law) is the main legal basis, with criminal sanctions that vary depending on the type and amount of narcotics involved. Overcoming drug crimes, including synthetic tobacco and crystal methamphetamine, among adolescents requires a comprehensive aproach. In addition to strict law enforcement, effective rehabilitation and prevention are needed to prevent drug abuse among adolescents. The main obstacles in overcoming drug crimes, especially among adolescents, include: easy access to drugs, lack of understanding of the dangers of drugs, and lack of adequate suport and rehabilitation. Solutions that can be taken include intensive education, strict law enforcement, and social suport and rehabilitation for drug addicts.
Co-Authors M. Saleh Al Amin, M. Saleh Nita Nurdiana Pradipto, Didit Winjaya Laksana, Andri