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All Journal Jurnal Akuntansi, Auditing dan Investasi (JAADI) Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah
Fransiska, Diana
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGAKUAN PENDAPATAN PADA PT. JASA KONTRUKSI BERDASARKAN PSAK 72 Setiawan, Aris; Fransiska, Diana; Yahya, Rizki Fakhrul
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

The Research Study was conducted to analyze the revenue recognition of construction servicesbased on the Statement of Financial Accounting Standards (PSAK 72). The subject of this study isone of the construction service companies PT. Mighty Borneo. The method used in this study isqualitative research. The results of this study show that PT. Borneo Perkasa conducts revenuerecognition using the phased method of over-the-clock contracts. The company recognizes revenuebased on a percentage of the project completion rate. The amount of the completion percentagerate is measured using the physical progress method, which is based on a report from the SiteEngginering Manager (SEM) and the costs incurred to complete the project. However, thecalculations carried out by the company have not fully referred to the Statement of FinancialAccounting Standards (PSAK 72).
Pengembangan Media Video Animasi Menggunakan Capcut PadaMata Pelajaran IPAS Kelas IV Sekolah Dasar Anggrayni, M.; Ratnawati, Ratnawati; Fransiska, Diana
Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Vol. 6 No. 1 (2023): Pendidikan Dasar Anak
Publisher : Institut Agama Islam Daruttaqwa Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54069/attadrib.v6i1.496

Abstract

This research is motivated by students' difficulties in understanding science subjects. This difficulty is caused by the lack of using interesting learning media. Educators do not make use of available media in schools such as in focus, resulting in students becoming easily bored and less interested in paying attention to educators when explaining material which causes low student learning outcomes. To overcome these problems, efforts are needed to develop learning media in the form of Video Animation media. This study aims to produce a product or media in the form of animated video media using Capcut in class IV science subjects at SDN 03 Koto Besar that are valid, practical, and effective. The type of research used in this research is using the type of research R&D (Research and Development). Then the development model for this animated video media uses the ADDIE model which consists of five stages: Analyze. Design, Development, Implementation, and Evaluation. The results of the research on the development of animated video media using Capcut were stated to be very valid, based on the results obtained from the validator an average value of 84.72% was obtained in the very valid category, then for practical results an average value of 93.12% was categorized as very practical and for the results of the effectiveness of the completeness of the results of students obtained a value with an average of 88.89% categorized as very effective. Thus it can be concluded that animated video media using Capcut obtains very valid, very practical, and very effective values ??that educators can apply to make it easier during the learning process.
Co-Authors Anggrayni, M. Jayawarsa, A.A. Ketut Ratnawati Ratnawati Yahya, Rizki Fakhrul