Claim Missing Document
Check
Articles

Found 5 Documents
Search

ANALYSIS OF APPLICATION OF PSAK NO. 24 ABOUT WORK BENEFITS IN PT. UKINDO BLANKAHAN ESTATE Yunus, Rusyda Nazhirah
Accounting and Business Journal Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i2.976

Abstract

Employee benefits are rewards given to employees as payment for services that have been provided to companies in improving employee performance and employee loyalty to the company. Employee benefits are given on the basis of the company's obligations to fulfill the rights of workers. Employee benefits consist of short-term employee benefits, post-employment benefits, other long-term employee benefits and termination benefits. Employee benefits provided by the company are discussed and regulated in financial accounting standards, namely PSAK No. 24 regarding employee benefits. In PSAK No. 24 (revised 2013) described employee benefits provided by companies accompanied by recognition, measurement and disclosure of employee benefits to the financial statements. This research uses descriptive qualitative method, the source of data using primary and secondary data. This research was conducted directly by researchers through observation and interviews in order to obtain accurate data. This study aims to determine whether the recording of long-term employee benefits is in accordance with SFAS No. 24 in force. The results showed that the recognition and measurement of long-term employee benefits at PT. UKINDO Blankahan Estate is not in accordance with SFAS No. 24 (revised 2016) applicable and also do not know clearly the recognition and measurement of employee benefits applicable according to PSAK No. 24
PENERAPAN APLIKASI PEMBELAJARAN KESANTUNAN BERBAHASA BERBASIS MULTIMEDIA SEBAGAI TERAPI PEMBELAJARAN DIGITAL PADA SISWA SMK N 7 MEDAN Yunus, Rusyda Nazhirah; Putri, Ranti Eka
Linguistik : Jurnal Bahasa dan Sastra Vol 8, No 1 (2023): LINGUISTIK: Jurnal Bahasa & Sastra
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/linguistik.v8i1.70-76

Abstract

Fenomena anak-anak Generasi Z yang terbiasa dengan kemudahan teknologi namun cenderung individualistis membutuhkan keseimbangan pengetahuan dan keterampilan sebagai dasar sumber daya manusia yang unggul untuk menjawab perubahan zaman. Mengembangkan keterampilan kesantunan verbal melalui self-dwelling berbasis pengetahuan adalah suatu keharusan. Siswa generasi Z kurang sopan dari sebelumnya. Hal ini tercermin dari ungkapan dan kalimat yang kita gunakan saat mengungkapkan pendapat dan perasaan kita melalui media sosial. Kebiasaan mahasiswa masa kini yang sering kita dengar, baca, dan lihat adalah mudahnya mereka mengeluarkan kata-kata kasar dan ujaran kebencian, terkadang dibarengi dengan bumbu persahabatan yang miris. Fenomena ini menunjukkan penurunan kesantunan linguistik yang tidak hanya terkait dengan pilihan kata dan frase tetapi juga konvensi sosial global dan informasi yang mempengaruhi budaya, khususnya nilai kesantunan. Pada akhirnya, mereka memiliki aturan kebahasaan yang dianggap otoritatif, terlepas dari aturan kebahasaan yang sebenarnya.Subyek survei ini adalah siswa SMKN 7 Medan.dan bagaimana mendokumentasikannya. Hasil penelitian ini adalah isi pembelajaran sopan santun, cara menghargai dan mencintai, cara berbicara benar, cara mengucapkan pujian, cara menyapa dan menyapa, cara memberi komentar, cara mengungkapkan perasaan simpati, cara meminta maaf, cara hingga Cara penggunaan bahasa nonverbal, semua itu disampaikan dalam model animasi agar murid SMKN 7 lebih menyukai dalam kegiatan aktivitas belajar kesantunan berbahasa.
Menghidupkan Nilai Profil Lulusan dalam Video Pembelajaran Animasi Bersama Sekolah Yunus, Rusyda Nazhirah; Feby , Feby; Harahap, Nursaima; Aswar, Luki; Aji, Satriya Bayu; Rumodhon, Berliansyah; Suandi, Fadli
Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Vol. 5 No. 2 (2025)
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/jpkm.v5i2.3305

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menyosialisasikan pentingnya menjaga kesehatan sebagai bagian dari implementasi nilai-nilai dalam Profil Pelajar Pancasila (P8), khususnya pada dimensi kesehatan jasmani dan mental. Kegiatan ini dilaksanakan melalui pendampingan pembuatan dan penyebaran video animasi edukatif bertema gaya hidup sehat di lingkungan sekolah. Tujuannya adalah untuk meningkatkan kesadaran dan pemahaman peserta didik tentang pentingnya kebiasaan hidup sehat, seperti menjaga pola makan, rutin berolahraga, menjaga kebersihan diri dan lingkungan, serta menjaga kesehatan mental. Pendekatan kegiatan mencakup beberapa tahapan, yaitu sosialisasi tentang konsep kesehatan menyeluruh, pelatihan pengembangan konten edukatif, serta evaluasi terhadap pemahaman peserta didik setelah menyaksikan video. Hasil dari kegiatan ini menunjukkan peningkatan pengetahuan dan sikap positif peserta didik terhadap pentingnya menjaga kesehatan dalam kehidupan sehari-hari. Evaluasi yang dilakukan menunjukkan bahwa sebagian besar peserta didik mampu menyebutkan kebiasaan-kebiasaan sehat dan berkomitmen untuk mulai menerapkannya. Kegiatan ini berhasil memberikan kontribusi dalam penguatan Profil Pelajar Pancasila dengan menanamkan nilai-nilai tanggung jawab terhadap diri sendiri melalui pemeliharaan kesehatan fisik dan mental, serta mendorong peserta didik untuk menjalani gaya hidup sehat secara berkelanjutan.
Analysis of Language and Cultural Shifts in The Technological Era in Kelambir V Kebun Village, Hamparan Perak Yunus, Rusyda Nazhirah; Sisi Rosida
JOLADU: Journal of Language Education Vol. 2 No. 2 (2023): JOLADU: Journal of Language and Education, December 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/joladu.v2i2.442

Abstract

This research on language shift in the Kelambir V Village community aims to describe the form of community language use based on the age domain, namely children, adolescents, and adults. The type of research used by researchers is descriptive quantitative. Based on the results of the analysis, it can be concluded that the Deli Malay language in Kelambir V Village can be said to still survive. In language selection, the largest use of Deli Malay language is in the family domain, the second largest user is in the neighborhood domain, the third in the work domain, and the fourth in the religious domain. In the Deli Malay community, the use of Deli Malay is more dominantly used in the family sphere and the realm of neighbors which is type (R), while in the realm of work and the realm of religion which is type (T) is more dominant in using mixed languages (Deli Malay - Indonesian).
IMPLEMENTATION OF THE INDEPENDENT CURRICULUM IN INDONESIAN LANGUAGE LEARNING Yunus, Rusyda Nazhirah; Rosida, Sisi; Ramadani, Mutiara
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Curriculum changes are a natural process in education. The introduction of a new curriculum serves to refresh, expand, and improve the current curriculum. Curriculum changes reflect the government's efforts in developing the education system. In 2022, there was another curriculum change, namely the Merdeka Curriculum. Merdeka Curriculum is a curriculum approach that prioritizes diverse content in extracurricular learning, which will provide more time for learners to understand concepts and strengthen their competencies. Teachers also have the freedom to choose various teaching aids, so that learning can be tailored to learners' learning needs and interests. Teachers' performance must be better, as they have not fully understood the Merdeka Curriculum. Based on the results of the research conducted, the implementation of the independent curriculum has been getting better and more intensive and has succeeded in making students more creative, enthusiastic, and have good character. Based on the results of the research conducted, the implementation of the independent curriculum has been getting better and more intensive and has succeeded in making students more creative, enthusiastic, and have good character