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All Journal Aktiva : Jurnal Akuntansi dan Investasi Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies Community Empowerment Journal
Khotijah, Nur
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science

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ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP DAN PENYAJIANNYA PADA LAPORAN KEUANGAN PT HAKA UTAMA SEJAHTERA SAMPANG Putri, Devi Lestari Pramita; Khotijah, Nur
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.984 KB) | DOI: 10.35835/aktiva.v2i2.249

Abstract

PT Haka Utama Sejahtera Sampang is one of the companies engaged in building construction services. The purpose of this study is to analyze the suitability of accounting treatment of existing assets with accounting treatment of fixed assets according to PSAK number 16, especially regarding the acquisition price of fixed assets and depreciation of fixed assets. This research is a descriptive research. Data collection techniques use interview techniques and documentation techniques. The results of this study say that the accounting treatment of fixed assets, especially regarding Acquisition Price of this company’s fixed assets is not in accordance with PSAK No. 16 because the acquisition price is recorded at the price stated on the purchase note without adding the expenses incurred to obtain the asset and for depreciation of fixed assets of object is not in accordance with PSAK No. 16 because the company does not record the depreciation of fixed assets so that it can not know the depreciated amount of each fixed assets owned by the company. For presentation in the financial statements, the company only records the financial statements of project activities and does not make general financial statements so that the fixed assets are not listed in the project activity report.
Mengembangkan literasi digital pada anak Sekolah Dasar melalui cerita digital Maharani, Mega Mulianing; Wijatmiko, Farhan; Nurrengganis, Amelia Berliana; Billah, Lutviana; Pratama, Rifqi Andi; Khotijah, Nur; Oktavian, Rifqi
Community Empowerment Journal Vol. 2 No. 2 (2024)
Publisher : CV. Yudhistt Fateeh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61251/cej.v2i2.58

Abstract

Kehidupan yang serba modern menjadikan perkembangan teknologi semakin berkembang. Perkembangan teknologi membawa dampak pada berkembangnya literasi digital. Literasi digital menjadi sangat perlu dikenalkan pada siswa-siswi usia sekolah dasar. Kegiatan litreasi digital yang disosialisasikan kepada siswa-siswi SD N 1 Sukorejo Guntur Demak bertujuan untuk menjembatani siswa-siswi dalam belajar Bahasa Inggris menggunakan media digital. Media bercerita yang mudah diakses dari YouTube mengantarkan siswa-siswi menjadi lebih memahami keguanaan gadget dalam kehidupan sehari-hari dan kegiatan belajar di kelas. Sehingga guru pun dapat menggunakan cerita sederhana dalam bahasa Inggris sebagai materi belajar di dalam kelas. Dengan demikian, melek literasi digital akan semakin berkembang secara positif yang dapat berjalan berdampingan antara kehidupan kelas dan kehidupan rumah. Sosialisasi yang dilakukan menuai hasil bahwa siswa-siswi SD N 1 Sukorejo memahami arti penting literasi digital dalam kehidupan mereka, menyadari bahwa menggunakan gadget tidak semata-mata untuk main bersama temannya (mabar) dan mulai mengenal cerita digital dapat diakses dari YouTube, sehingga mereka berpendapat bahwa cerita digital dapat mereka gunakan untuk sumber belajar. Modern era has changed technology development. The technology development brings a positive impact on the development of digital literacy. Digital literacy is needed in order to introduce an elementary school students’ point of view. The literacy digital is introduced to a state elementary school in Sukorejo Guntur Demak. The purpose is to accommodate their English learning through digital media. The story media which is freely downloaded in YouTube help the students to understand the meaning of gadget in their life and English classroom learning. Therefore, both students and teacher can use it as an English reading source. As a result, literacy digital can provide a positive impact both in students’ classroom English learning and daily activities.
The Effect of Job Recognition and Development Opportunities on Loyalty and Job Satisfaction of Generation Z in Jakarta's Creative Industries Sono, Mohammad Gifari; Yulistiyono, Agus; Khotijah, Nur
West Science Interdisciplinary Studies Vol. 2 No. 10 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i10.1371

Abstract

This study investigates the influence of job recognition and development opportunities on job satisfaction and loyalty among Generation Z employees in Jakarta’s creative industries. Using a quantitative approach, data was collected from 230 respondents through a Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM-PLS). The results show that both job recognition and development opportunities have significant positive effects on job satisfaction and loyalty. Development opportunities were found to have a stronger impact on job satisfaction, while job recognition also significantly influenced both outcomes. These findings highlight the importance of tailored human resource strategies that focus on recognizing employee contributions and providing career development pathways. Organizations in Jakarta’s creative industries can enhance retention and satisfaction by investing in these key areas.
Dampak Strategi Pemasaran, Kemitraan Bisnis, dan Kualitas Produk terhadap Daya Saing UMKM di Jawa Barat Maulina, Evaf; Soesanto, Dasa Rahardjo; Khotijah, Nur; Mardiah, Ainil
Jurnal Ekonomi dan Kewirausahaan West Science Vol 2 No 04 (2024): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v2i04.1641

Abstract

Penelitian ini menyelidiki dampak dari strategi pemasaran, kemitraan bisnis, dan kualitas produk terhadap daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di Jawa Barat. Pendekatan kuantitatif digunakan, dengan data yang dikumpulkan dari 170 UMKM menggunakan kuesioner terstruktur dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). Temuan menunjukkan bahwa kemitraan bisnis memiliki pengaruh positif yang paling signifikan terhadap daya saing UMKM, diikuti oleh kualitas produk dan strategi pemasaran. Hasil penelitian menyoroti pentingnya membentuk aliansi strategis, mempertahankan standar produk yang tinggi, dan menerapkan strategi pemasaran yang efektif untuk meningkatkan daya saing. Studi ini berkontribusi pada literatur dengan memberikan bukti empiris tentang faktor-faktor penting yang mendorong keberhasilan UMKM dalam konteks regional dan menawarkan rekomendasi praktis bagi manajer UMKM dan pembuat kebijakan.
Co-Authors Ainil Mardiah Billah, Lutviana Dasa Rahardjo Soesanto Maulina, Evaf Nurrengganis, Amelia Berliana Oktavian, Rifqi Pratama, Rifqi Andi Putri, Devi lestari Pramita Sono, Mohammad Gifari Wijatmiko, Farhan Yulistiyono, Agus