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All Journal Jurnal Mahasiswa Prodi SI Akuntansi Journal of Informatics, Electrical and Electronics Engineering
Nurhidayati -
Jurusan SI Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian Rokan Hulu
Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN BUNGA PADA PD. BPR ROKAN HULU PASIR PENGARAIAN -, Nurhidayati
Jurnal Mahasiswa Prodi SI Akuntansi Vol 1, No 1 (2013)
Publisher : Jurnal Mahasiswa Prodi SI Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.067 KB)

Abstract

Penelitian ini dilaksanakan pada PD. BPR. Rokan Hulu dengan tujuan untuk menganalisis pengakuan pendapatan bunga dan beban bunga pada PD. BPR Rokan Hulu. Peknik analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan metode deskriptif yaitu dengan melakukan perbandingan antara teori-teori yang dipergunakan dalam penelitian dengan penerapan dalam perusahaan, kemudian disusun sedemikian rupa untuk dianalisis secara teliti kemudian dibuat kesimpulan. Berdasarkan hasil penelitian menunjukkan bahwa pendapatan bunga pada PD. BPR Rokan Hulu berasal dari kredit (pinjaman) yang diberikan kepada nasabah. Beban bunga merupakan beban yang dibayarkan kepada nasabah atau pihak lain yang berkaitan dengan kegiatan penghimpunan dana dan penerimaan pinjaman dari pihak lain. PD. BPR Rokan Hulu menggunakan konsep pengakuan pendapatan bunga dengan konsep cash basis dan accrual basis, sedangkan pengakuan beban bunga dengan konsep accrual basis.
Kombinasi Metode High Pass Filtering dan Contrast Stretching Dalam Peningkatan Detail dan Kontras Citra -, Nurhidayati; Lailan Sofinah Harahap; Juwita Sari
Journal of Informatics, Electrical and Electronics Engineering Vol. 4 No. 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jieee.v4i4.2460

Abstract

Digital images have many functions in fields such as medicine, remote sensing, security, and social media, where cinematography and visual delivery are very complex. However, images often have problems with noise, blur, and low contrast. Furthermore, in an underwater image, another challenge arises because light is absorbed and scattered unevenly, which makes the image look blurry and dark. This study aims to explain the improvement of the digital image processing process in two ways, namely through High Pass Filtering and Contrast Stretching. Details and edges of the image that you want to focus on will be added with High Pass Filtering which is done through 2D FFT. While the name of the second method, namely Contrast Stretching, means clarifying the differences in objects and backgrounds by widening the range of pixel intensity. The trial was carried out on a grayscale image measuring 200x200 pixels in JPG format. The processes carried out include conversion to grayscale, high frequency, application of Low Pass Filter, and contrast stretching. Based on the processing results, the increase in image sharpness reached 35% and contrast 42% when compared to unprocessed images. These figures will then be very helpful in visual analysis and interpretation
Co-Authors juwita sari Lailan Sofinah Harahap