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FAKTOR- FAKTOR UTAMA PEMBENTUK PREFERENSI MASYARAKAT MENYIKAPI PELEBARAN JALAN H.M. SUWIGNYO TERHADAP PROSPEK ASET PRIBADI
Hidayat, Muhammad;
Kurniadi, Fery
Jurnal Teknik Sipil dan Perencanaan Vol 17, No 2 (2015): Jurnal Teknik Sipil & Perencanaan
Publisher : Semarang State University
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DOI: 10.15294/jtsp.v17i2.6882
The broadening of H.M. Suwignyo Street have triggered the street corridor expansion. The property's owners take benefit from the increasing of asset value. They will have choices to manage and determine preferences for the asset. This study was aimed to find out the prominent factors that determine asset's owner preferences toward street broadening consequences. In first phase, analysis is performed qualitatively to construct the quantitative instruments for next research. Data are gathered from observation and semi-structured interview to informans. Data are categorised and codified with the result as initial hypotheses, which indicate community preferences to employ the property asset. The result showed that the social strata of asset's owner; asset tangible and intangible value comprehension; economic motif; gentrification; and the intervening factor/ government role are the prominent factors.Pelebaran jalan H.M. Suwignyo memicu perkembangan pesat di koridor jalan tersebut. Pemilik rumah dan lahan merasakan manfaat dengan kian meningkatnya nilai aset mereka. Mereka akan dihadapkan kepada pilihan-pilihan didalam pengelolalaannya dan akan disikapi secara berbeda oleh pemilik aset sesuai dengan pilihan dan apa yang lebih disukai (preferensi). Penelitian ini bertujuan untuk mengetahui faktor-faktor utama pembentuk preferensi Pemilik Aset terkait dampak pelebaran jalan H.M. Suwignyo. Pada tahap pertama, analisis dilakukan secara kualitatif untuk mengembangkan instrumen kuantitatif di penelitian selanjutnya. Data diambil dengan cara observasi dan wawancara semi terstruktur terhadap beberapa informan. Selanjutnya akan dikategorikan dan dikodifikasi sedemikian rupa sehingga di dapat konstruksi masalah (hipotesis awal) terkait dengan fenomena pilihan masyarakat dalam mendayagunakan aset propertinya. Hasil penelitian menunjukkan bahwa stratafikasi sosial pemilik aset; pengetahuan terhadap nilai tangible dan intangible aset, tingkat pemanfaatan aset untuk motif ekonomi; gentrifikasi; dan intervening factor / peran Pemerintah adalah faktor-faktor utama pembentuk preferensi masyarakat.
ANALISIS PERLAKUAN AKUNTANSI AKTIVITAS AGRIKULTUR PADA PERUSAHAAN SEKTOR PERKEBUNAN YANG TERDAPTAR DI BEI MENJELANG PENERAPAN PSAK 69
Hidayat, Muhammad
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 12, No 1 (2018): MEASUREMENT : JURNAL AKUNTANSI JUNI 2018
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/measure.v12i1.1301
This study aims to determine the implementation of PSAK 69 Agriculture (2015) on the financial statements of plantation industry companies in the period of 2017 in the year where it has been recommended early implementation before effective on January 1, 2018. Research sample consists of 8 (eight) registered plantation companies in Indonesia Stock Exchange 2017 obtained by using purposive sampling. This study uses descriptive comparative analysis that is by comparing statements that exist in PSAK 69 with its application in the financial statements.The results of this study indicate that 87.5% or 7 (seven) companies have not applied PSAK 69 Agiriculture, because the average level of application of PSAK 69 in the financial statements of these seven companies only reached 57%. Almost all of these plantation companies have not used the fair value method to measure the biological assets of their plantation crops in the 2017 financial statements. Keywords: PSAK 69, IAS 41, Biological Assets, Agricultural Products, Fair Value
PENGARUH MANAJEMEN PAJAK, PERTUMBUHAN PENJUALAN DAN UKU-RAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2014-2016
Hidayat, Muhammad
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 12, No 2 (2018): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2018
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/mja.v12i2.1745
Tujuan dari penelitian ini adalah untuk menguji apakah manajemen pajak, pertumbuhan penjualan dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. Penelitian ini dilakukan pada peruahaan sector manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 sampai dengan tahun 2016. Jumlah sampel adalah 41 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah dengan regresi linear berganda untuk menguji hipothesis. Dari hasil analisis menunjukkan bahwa Manajemen Pajak dan Pertumbuhan Penjualan secara parsial berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan. Sedangkan Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Secara simultan Manajemen Pajak, Pertumbuhan Penjualan dan Ukuran Perusahaan tidak berpengaruh signifikan terhadap Nilai Perushaan,
ANALISIS METODE PENILAIAN PERSEDIAAN UNTUK MENCAPAI LABA YANG OPTIMAL PADA PERUSAHAAN OSI ELECTRONIC MAN-UFACTURING
Simatupang, Fredy Saparius Putra;
Hidayat, Muhammad
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 11, No 1 (2017): Volume 11 No,1 (Maret 2017)
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/mja.v11i1.1734
Penelitian ini bertujuan untuk mengetahui metode penilaian persediaan barang jadi dalam rangka mencapai laba optimal pada PT. OSI Electronic Batam, Teknik Analisis Data dalam penelitian ini menggunakan analisis deskripsi, Teknik analisis yang digunakan adalah perbandingan antara dua metode penilaian persediaan menggunakan sistem perpetual dalam mencatat persediaan untuk menentukan jumlah persediaan akhir. Berdasarkan hasil perhitungan, dapat diketahui bahwa harga pokok penjualan lebih dari produk PT. OSI ELECTRONIC INDONESIA menggunakan metode FIFO adalah $1.442.318.63, Sedangkan metode Moving Average adalah $ 1.564.839.20. Ada perbedaan $ 122.520,66, di mana pencatatan dan penilaian persediaan dengan metode FIFO memperoleh jumlah HPP yang lebih rendah daripada Metode Moving Average. Berdasarkan perhitungan, dapat dilihat bahwa perhitungan laba kotor (Gross Profit) dengan menggunakan metode FIFO adalah sebesar $ 288.463,73, sedangkan metode Moving Average adalah $ 165.943,07. Dengan demikian, dapat dinyatakan bahwa pencatatan dan penilaian persediaan menggunakan metode FIFO dapat menghasilkan laba yang lebih optimal daripada metode Moving Average.
ANALISIS TINGKAT PEMAHAMAN DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UMKM DI KECAMATAN SEKUPANG BATAM
Hidayat, Muhammad
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 3 (2015): Volume 9 No.3 (September 2015)
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/measure.v9i3.1093
This study aims to determine the level of understanding of the Micro, Small and Medium Enterprises (SMEs) in the preparation of financial statements accordance to SAK ETAP in Sekupang districts Batam City. This research uses descriptive quantitative research methods and data analysis using descriptive statistics percentage. The results showed that the level of understanding of SMEs in the district Sekupang Batam City in applying SAK ETAP is still low which 85% of SMEs do not understand about the application of SAK ETAP. This is because SMEs in District Sekupang still classified as microbussines, and there were perception that accounting is difficult and not important.. The other thing is the lack of information and dissemination of relevant parties in delivering SAK ETAP and SMEs in the District Sekupang Batam City not yet maximal to utilize the information technology that exists today. Keywords: Level of understanding, SAK ETAP,  Micro Small and Medium enterprises (SMEs)
PENGARUH EARNING PER SHARE DAN CASH RATIO TERHADAP DIVIDEN PAYOUT RATIO DENGAN ASSET GROWTH SEBAGAI VARIABEL MODERASI PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI PERIODE 2009-2012
Hidayat, Muhammad
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015)
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/measure.v9i1.1010
This study is performed to examine the effect of Earning Per Share and Cash Ratio toward Dividend Payout Ratio with Asset Growth as a moderating variabel on companies which were consumer goods industry sector listed in Indonesia Stock Exchange over period 2009-2012.Population of this research were 33 companies. Sample selected by using method of purposive sampling were 15 companies. The data research is secondary data obtained from the Indonesian Stock Exchange (www. idx.co.id). Hypothesis testing studies used linear regression analisys and moderated regression analysis, with application tool of SPSS (Statistical Product and Service Solutions). From the analysis result indicates that Earning Per Share variable partially significant positive toward Dividend Payout Ratio on the level of significance less than 5%, while it indicates that Cash Ratio variable not significant positive toward Dividen Payout Ratio. Asset Growth is not able to significantly moderate the effect of Earning Per Share on the Dividend Payout Ratio, Asset Growth is not able to significantly moderate the effect of Cash Ratio on the Dividend Payout Ratio. Keywords: Dividen Payout Ratio, Earning Per Share, Cash Ratio, Asset Growth
ANALISIS PENGAKUAN DAN PENGUNGKAPAN PENDAPATAN PADA LAPORAN KEUANGAN PT. ADHI KARYA (Persero Tbk) BERDASARKAN PSAK 23, PSAK 34, PSAK 44
Hidayat, Muhammad
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 10, No 1 (2016): Volume 10 No. 1 (Maret 2016)
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/measure.v10i1.1095
The aims of this study is to determine whether the recognition and disclosure of revenues has been applied in accordance with related PSAK to the financial statements of PT.Adhi Karya (Persero Tbk) in 2015. This research uses qualitative descriptive method with comparative analysis. The company's main source of revenue is from the construction activity, but this company also has several other sources of revenue, so that in the application of revenue recognition and revenue disclosure at the financial statement need to pay attention to PSAK 23, PSAK, 34 and PSAK 44. The results showed that the financial statements. Adhi Karya (Persero Tbk) in 2015 has made the recognition and disclosure in accordance with PSAK 23 and PSAK 34. The real estate revenue has been recognized in accordance with PSAK 44 but the disclosure has not been done completely.Keywords: Revenue , Recognition, Disclosure, Construction and Real Estate Â
PEMANFAATAN MEDIA RUBU’ AL-MUJAYYAB PADA PEMBELAJARAN MATEMATIKA DI SEKOLAH
Setiawan, Hasrian Rudi;
Rakhmadi, Arwin Juli;
Hidayat, Muhammad
Idrak: Journal of Islamic Education Vol 2, No 2 (2020): Sedang Proses
Publisher : Sekolah Tinggi Ilmu Tarbiyah (STIT) Ar-Raudlatul Hasanah, Medan
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Rubu? Al-Mujayyab adalah instrumen astronomi klasik berbentuk seperempat lingkaran dengan desain yang sederhana. Alat ini berfungsi secara spesifik sebagai penentu ketinggian dan pengukur waktu. Dalam artikel ini, dideskripsikan pemanfaatan alat klasik tersebut dalam membantu siswa dalam memahami hubungan antara ilmu yang dipelajarinya dengan alam sekitar. Secara khusus, ia diformat untuk membantu siswa mempelajari, memahami dan meningkatkan hasil pembejaran matematika di sekolah, yang secara khusus dipergunakan pada materi Trigonometri dan Kesebangunan. Dengannya, diharapkan muncul peningkatan kemampuan matematika khususnya pada pokok bahasan kesebangunan pada pembelajaran di sekolah.
Measuring the Apparent Magnitude of Planet Mars on August 1st and October 2nd, 2018 at the Falak Observatory at Muhammadiyah University of North Sumatera
Hidayat, Muhammad;
Rakhmadi, Arwin Juli;
Raisal, Abu Yazid
Indonesian Review of Physics (IRiP) Vol 3, No 1 (2020)
Publisher : Universitas Ahmad Dahlan
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DOI: 10.12928/irip.v3i1.1838
The Bright stars that were seen by the eyes are the received quantity of the energy flux sent from the celestial body. The energy flux is inversely proportional to the distant quadrant which means that the light of the stars that are visible to our eyes cannot be compared to the actual brightness or even weaker than the others and the visible star lights the apparent magnitude. The purpose of this study is to measure the apparent magnitude of Mars. This research methodology is quantitative, by taking number of images/videos of Mars and then the data is processed by using IRIS software. The results of the analysis is using IRIS software that shows the value of the apparent magnitude of Mars on August 1st, 2018 is (-1.56 ± 0.33) and October 2nd 2018 is (-1.84 ± 0.08). This was taken by selecting the best image result in clear night sky.
Penyelesaian Sengketa Penertiban Pemakaian Tenaga Listrik (PPTL) Pada PLN Persero Unit Pelanggan Daya
Hidayat, Muhammad;
Rahman, Sufirman;
Purnomo, Sri Lestari
Kalabbirang Law Journal Vol. 2 No. 1 (2020): Kalabbirang Law Journal
Publisher : Yayasan Al Ahmar (AHMAR Institute)
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DOI: 10.35877/454RI.kalabbirang29
Tujuan penelitian: (1) Untuk mengetahui dan menganalisis serta menjelaskan penyelesaian sengketa penertiban pemakaian tenaga listrik (PPTL) antara PT. PLN (Persero) dengan Pelanggan di kota Makassar; (2) Untuk mengetahui dan menganalisis serta menjelaskan faktor-faktor yang mempengaruhi terjadinya sengketa penertiban pemakaian tenaga listrik (PPTL) antara PT. PLN (Persero) dengan Pelanggan. Metode penelitian adalah penelitian hukum empiris. Hasil penelitian: (1) Penyelesaian sengketa penertiban pemakaian tenaga listrik (PPTL) antara PT. PLN (Persero) dengan Pelanggan di kota Makassar kurang efektif; (2) Faktor yang mempengaruhi terjadinya sengketa penertiban pemakaian tenaga listrik (PPTL) antara PT. PLN (Persero) dengan Pelanggan adalah regulasi/substansi hukum, struktur hukum, sarana, budaya hukum masyarakat dan ekonomi masyarakat. Faktor yang sangat berpengaruh adalah budaya hukum masyarakat dan ekonomi masyarakat. The aims are: (1) To review and analyze and explain the resolution of disputes the controlling the use of electric power (PPTL) between PT.PLN to its touch with the customers in the city of makassar; (2) To review and analyze and explain factors that affects the occurrence of a dispute over the controlling the use of electric power (PPTL) between PT.PLN with customers. The approach research is empirical legal research. The result of the research: (1) Resolution of disputes the controlling the use of electric power (PPTL) between PT. PLN with customers in the city of makassar said and done; (2) Factors affect the dispute the use of electricity (PPTL). between PT. PLN with customer is or substance, legal regulations, legal structure, facilities the laws of society and culture of the community economic.The most powerful is a culture of the community economic and community law