Mia Lestari
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PERILAKU KOMUNIKASI VERBAL PENYIAR RADIO DI KOTA PEKANBARU Mia Lestari; Genny Gustina Sari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 6: Edisi II Juli - Desember 2019
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

In a broadcast media the rise and fall of existence is normal. Along with the increasing competition in the broadcasting world, all broadcast media are working hard to maintain their existence. One form of broadcast media is radio. The announcer is the spearhead of the radio, representing the radio. He interacts directly with listeners. Therefore radio announcer are required to have good verbal communication behavior in order to maintain the existence of the radio itself. This study aims to determine aspects of verbal communication behavior carried out by broadcasters as well as obstacles in verbal communication of radio broadcasters in Pekanbaru.               This study used qualitative research methods. The research subjects were determined based on purposive sampling technique consisting of 5 radio broadcasters selected based on radio recommendations and 2 radio listener. This research was conducted at Persada 93.2 FM, Gress 15.8 FM and Warna 104.2 FM Pekanbaru. Data collection techniques include observation, interviews, and documentation               The results of this study indicate that verbal communication behavior with radio broadcasters includes 1. Vocabulary using Indonesian, some slang (informal) which will make communication more effective. 2. Racing (speed) communication will affect the reception of messages, 3. Intonation (emphasis) voice made by broadcasters adjusted to the theme of the program delivered so that there is no misunderstanding in sending messages if the message is delivered with intonation that is not appropriate. 4. Humor is used as a distraction when the announcer communicates with the listener but is considered to place humor so that communication is not rigid and attractive. 5. Short and clear language, which is sending messages made by radio broadcasters to listeners must use short and clear language so that listeners are not bored and are interested in listening to what radio broadcasters say. 6. Timing settings (time) is to choose the right time when delivering messages to listeners. 7. Internal and External Barriers are Health Barriers, Anthropological Obstacles, Psychological Obstacles, Ecological Barriers and Mechanical Barriers. Keyword: Self Representation, Indentity Virtual, Cyber Community
ANALYSIS OF DIFFERENCES AND SIMILARITIES OF ZAKAT ACCOUNTING STANDARD NO. 109 VERSUS MPSAS ZAKAT MALAYSIA Mia Lestari
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22493

Abstract

This study compares Statement of Financial Accounting Standards (PSAK) No. 109 implemented in Indonesia and Malaysian Public Sector Accounting Standards (MPSAS) Zakat implemented in Malaysia. By identifying the similarities and differences between these two standards, this study can contribute to the Zakat accounting literature and offer recommendations for developing better accounting standards in both countries. Zakat, as one of the pillars of Islam, requires transparent and accountable management. PSAK 109 regulates the management of zakat, infaq, and sadaqah with a cash-based approach, while MPSAS Zakat follows accrual-based public sector accounting principles. This research will analyze the scope aspects, including recognition, measurement, presentation, and disclosure of the two standards. This comparative analysis is expected to identify opportunities to strengthen zakat management through harmonizing standards that are more relevant to the needs of each country. This research will also discuss the impact of the differences between PSAK 109 and MPSAS Zakat on transparency and accountability in Zakat management. The results of this analysis can reveal the technical and conceptual differences between the two standards and provide strategic recommendations for zakat management institutions in Indonesia and Malaysia. Thus, this research is expected to offer a new perspective regarding the harmonization of zakat accounting standards that follow sharia principles and meet the needs of society.