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Eliminasi Transaksi Antar Perusahaan Dalam Konsolidasi Setelah Tanggal Akuisisi: Tantangan Dan Implikasi M. Masrukhan; Achmadin Aulia; Nurfalah, Nisa; Abdullah Hasan
MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2024): Desember
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/merdeka.v2i2.2888

Abstract

Artikel ini membahas proses eliminasi transaksi antar perusahaan dalam konsolidasi setelah tanggal akuisisi, serta tantangan dan implikasi yang dihadapi perusahaan dalam pelaksanaannya. Eliminasi transaksi antar perusahaan merupakan langkah krusial dalam penyusunan laporan keuangan konsolidasi, yang bertujuan untuk memberikan gambaran yang tepat mengenai kinerja dan posisi keuangan grup perusahaan. Proses ini memastikan bahwa laba atau rugi yang berasal dari transaksi internal tidak memengaruhi hasil laporan keuangan yang disampaikan kepada pihak eksternal. Tantangan utama dalam eliminasi ini meliputi kesulitan dalam mengidentifikasi dan mencatat transaksi yang harus dieliminasi, terutama ketika melibatkan berbagai entitas dengan struktur kepemilikan yang berbeda. Selain itu, perbedaan kebijakan akuntansi antar perusahaan juga dapat menambah kompleksitas dalam konsolidasi. Jika eliminasi tidak dilakukan dengan benar, hal ini dapat menyebabkan penyajian laporan keuangan yang tidak akurat, yang berisiko menyesatkan pengguna informasi dan merusak reputasi perusahaan. Artikel ini diharapkan dapat memberikan pemahaman yang lebih mendalam mengenai pentingnya eliminasi transaksi antar perusahaan untuk menjaga integritas laporan keuangan konsolidasi, serta menawarkan strategi untuk mengatasi tantangan yang ada. Penelitian ini juga berkontribusi pada pemahaman tentang penerapan kebijakan akuntansi dan praktik terbaik guna meningkatkan transparansi dan akurasi dalam laporan keuangan konsolidasi.
The Data-Driven Approach in Transitioning Organizational Strategies and Capabilities: Insights from Indonesia's National Narcotics Agency Komang Ari Widani; Abdullah Hasan; Benny Ranti; Muhammad Rifki Shihab; Widha Utami Putri; Syam Fikry Mardiansyah
Jurnal Nasional Pendidikan Teknik Informatika : JANAPATI Vol. 13 No. 3 (2024)
Publisher : Prodi Pendidikan Teknik Informatika Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/janapati.v13i3.84864

Abstract

Anti-narcotics prevention measures, such as urine sampling of suspect offenders, citizen reporting of suspect narcotic activities, public education, or legal consultations used to be performed at provincial and city levels. To improve effectiveness and efficiency, Indonesia’s National Narcotics Agency (Badan Narkotika Nasional or BNN) centralized such initiatives by introducing BOSS (BNN One-Stop Service), an integrated service information system provided to the public. However, at present data generated by BOSS has not been fully exploited in the design of BNN strategy. The objective of this study is to explore the untapped potential of BOSS data to improve BNN strategy and capabilities, focusing on preventing and eradicating narcotics abuse. The methodology used is descriptive qualitative, with data collection through document analysis and interviews. This study is expected to provide a preliminary interpretation of how BOSS data can improve BNN's ability to fight narcotics abuse more effectively and efficiently. The results of the study show that the integration of BOSS data can significantly optimize the efficiency, analytical capabilities, and responsiveness of BNN in dealing with narcotics abuse, showing that the use of strategic data from BOSS is the key to BNN's digital transformation for a more effective narcotics prevention and eradication strategy.
Kegiatan Penghijauan dan Manfaat Tanaman bagi Kesehatan Khususnya Penyakit DM di Wilayah RW 06 Kelurahan Sudimara Barat Kecamatan Ciledug Kota Tangerang Nuraini, Nuraini; Wahyuningsih, Endah; Hasan, Abdullah
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 11 (2024): Volume 7 No 11 (2024)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i11.17182

Abstract

ABSTRAK Penghijauan seperti namanya memiliki arti kegiatan atau aktivitas yang dilakukan sebagai bentuk pemulihan, pemeliharaan serta peningkatan kembali dalam kondisi lahan supaya bisa memberikan manfaat secara optimal dan sesuai dengan  fungsinya. Peningkatan kondisi lahan tersebut bisa dilakukan salah satunya dengan menanam pohon atau tanaman. Penghijauan bisa menggunakan tanaman hias dan juga  bisa menggunakan Tanaman Obat Rumah Tangga (TOGA), karena manfaat dari TOGA bagi kesehatan banyak sekali, salah satunya adalah penyakit Gula Dara, karna penyakit ini sangat erat dengan pola hidup masyarakat, sehingga perlu juga masyarakat mengetahui pengobatan nonfarmakologi atau komplementer menggunkan tanaman obat keluarga, namun untuk melestarikan tanaman maka dibutuhkan pupuk, salah satu pupuk yang murah dan ramah lingkungan adalah menggunakan hasil limbah rumah tangga. Tujuan dari kegiatan ini adalah masyarakat dapat melestarikan lingkungan dengan melakukan penghijauan dan memahami manfaat dari tanaman yang di tanam bagi kesehatan dan juga untuk penderita diabetes mellitus dapat memanfaatkan TOGA sebagai Obat alternatif dan penurunan kadar glukosa dalam darah. Metode kegiatan dilakukan secara bertahap dimulai dari memberikan penjelasan terkait penghijauan, kemudian dilanjutkan dengan penjelasan Pupuk Organik Cair dan selanjutnya memberikan sosialisasi manfaat dari tanaman Toga khususnya tanaman pucuk merah bagi kesehatan untuk penderita  Diabetes Mellitus. Hasil dari kegiatan penghijauan dan manfaat tanaman bagi kesehatan khususnya penyakit DM di wilayah RW 06 Kelurahan Sudimara Barat Kecamatan Ciledug Kota Tangerang. Dilihat dari rata-rata nilai masing-masing kegiatan memiliki peningkatan dari sebelum dilakukan kegiatan dan setelah dilakukan kegiatan. Artinya pemahaman terkait kegiatan penghijauan dan manfaat tanaman bagi kesehatan khususnya penyakit DM di wilayah RW 06 Kelurahan Sudimara Barat Kecamatan Ciledug Kota Tangerang mengalami peningkatan yang signifikan. Kata Kunci: Penghijauan, Pupuk Organik Cair, Manfaat Pucuk Merah, Kesehatan, Diabetes Militus ABSTRACT Reforestation, as the name suggests, means activities or activities carried out as a form of restoration, maintenance and improvement in the condition of the land so that it can provide optimal benefits and in accordance with its function. One way to improve the condition of the land is by planting trees or plants. Reforestation can use ornamental plants and you can also use Household Medicinal Plants (TOGA), because the benefits of TOGA for health are many, one of which is Dara Sugar disease, because this disease is very closely related to people's lifestyles, so people also need to know about non-pharmacological treatments. or complementary using family medicinal plants, but to preserve plants, fertilizer is needed, one of the fertilizers that is cheap and environmentally friendly is using household waste. The aim of this activity is that the community can preserve the environment by reforesting and understanding the benefits of the plants planted for health and also for diabetes mellitus sufferers they can use the TOGA plant as an alternative medicine and reduce blood glucose levels. The activity method was carried out in stages starting from providing an explanation regarding reforestation, then continuing with an explanation of Liquid Organic Fertilizer and then socializing the benefits of the Toga plant, especially the red top plant for health for Diabetes Mellitus sufferers. Results from reforestation activities and the benefits of plants for health, especially DM disease in the RW 06 area, West Sudimara Village, Ciledug District, Tangerang City. Judging from the average value of each activity, there has been an increase from before the activity was carried out and after the activity was carried out.  This means that understanding regarding reforestation activities and the benefits of plants for health, especially diabetes mellitus in the RW 06 area, West Sudimara Village, Ciledug District, Tangerang City has increased significantly. Keywords: Greening, Liquid Organic Fertilizer, Benefits of Red Shoots, Health, Diabetes Mellitus
Teachers’ Role Toward Students’ Affective Factors In English Teaching And Learning Process Hasan, Abdullah
Journal of English and Arabic Language Teaching Vol 3, No 2 (2012): J/E/A/L/T (December)
Publisher : State Islamic University of Sultan Syarif Kasim Riau

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Abstract

This paper presents teachers’role toward students’ affective factors in teaching and learning process in the foreign language context. Teachers play crucial roles as facilitators, instructors, advisors and models in English language classroom. Teachers make various efforts to shift the students’ behavior from being unmotivated to be motivated, from being shy to be talkative and self confidence to participate in teaching and learning process.It is evident that teachers’ performance at class will give an influence for their students. The teachers who lack self-esteem will find it difficult to create self-esteem of their students. The teachers who do not lead a warm atmosphere at class will find low spirits of students to learn. So the teachers’ role is very critical and crucial in language teaching.
The Effect of Directed Reading Thinking Activity (DRTA) Method on Students’ Reading Comprehension for State Islamic Senior High School Hasan, Abdullah
Journal of English and Arabic Language Teaching Vol 8, No 2 (2017): J/E/A/L/T (December)
Publisher : State Islamic University of Sultan Syarif Kasim Riau

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Abstract

This study aims to find out the effect of using Directed Reading Thinking Activity (DRTA) Method on students’ reading comprehension. A quasi-experimental design was used with pre-test and post-test non-equivalent control group design. The number of participants was 63 students divided into an experimental group (31) and a control group (32) of the students of MAN 1 Pekanbaru. Two research questions and four hypotheses were posed  in this study.  Before conducting the treatment, pretest  was administered, and posttest was administered after the treatment. Independent and dependent (paired) sample t-tests were used to analyze the data. The research finding showed  a  significant  effect  of  using  Directed  Reading  Thinking  Activity  (DRTA) method on students’ reading comprehension. Using DRTA method contributed 72% on students’ reading comprehension, meanwhile the control group using non-DRA method contributed 49%. At last, it can be inferred that DRTA method is suitable to apply in teaching  reading  comprehension  at  State  Islamic  Senior  High  School  (MAN)  1 Pekanbaru.