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All Journal INVOICE : JURNAL ILMU AKUNTANSI Simpati: Jurnal Penelitian Pendidikan dan Bahasa
Fifi Alfiah
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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ANALISIS LAPORAN PENDAPATAN DAN BIAYA DALAM MENUNJANG PENINGKATAN LABA PADA HOTEL SANTIKA MAKASSAR Fifi Alfiah; Ruliaty Ruliaty; Ismail Badollahi
INVOICE : JURNAL ILMU AKUNTANSI Vol 1, No 2 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.318 KB) | DOI: 10.26618/inv.v1i2.2517

Abstract

Hasil penelitian menunjukkan bahwa sistem pencatatan akuntansi Hotel Santika Makassar menggunakan metode basis akrual dalam mengakui pendapatan dan biaya, dimana transaksi dan peristiwa diakui pada saat terjadinya transaksi, tidak harus menunggu sampai kas diterima ataupun dikeluarkan. Pendapatan dan biaya diakui pada saat terjadinya transaksi, sehingga informasi yang diberikan lebih handal dan terpercaya walaupun kas belum diterima. Besarnya laba yang terealisasi dibandingkan laba yang direncanakan karena adanya renovasi gedung hotel selama tahun 2015 hingga 2017 yang akan menyebabkan kurangnya jumlah pengunjung yang datang dan besarnya biaya yang dikeluarkan.The results show that the accounting system of Hotel Santika Makassar uses accrual basis method in recognizing income and costs, where transactions and events are recognized at the time of the transaction, do not have to wait until cash is received or issued. Revenues and costs are recognized at the time of the transaction, so that the information provided is more reliable and reliable even though cash has not been received. The amount of profit realized compared to the planned profit due to the renovation of the hotel building during 2015 to 2017 which will cause a lack of the number of visitors coming and the amount of costs incurred.
Peningkatan Motivasi Belajar Siswa Kelas IX dengan Pendekatan Bermain pada Mata Pelajaran PJOK di SMP Negeri 28 Surabaya Fifi Alfiah; Bambang Ferianto Tjahyo Kuntjoro
Simpati Vol. 2 No. 4 (2024): Oktober : Jurnal Penelitian Pendidikan dan Bahasa
Publisher : CV. Alim's Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/simpati.v2i4.933

Abstract

One way to increase children's physical activity is through learning Physical Education, Sports and Health (PJOK) at school. Considering the characteristics of junior high school students aged 12-15 years who tend to like to play, this approach can be very effective. Children generally enjoy fun activities such as playing, which can motivate them to participate in physical activities and keep their bodies fit and healthy. This research used the Classroom Action Research method which was carried out in two cycles, with each cycle consisting of two meetings regarding physical fitness material. Data was collected through observation, documentation and questionnaires to evaluate students' opinions about the learning carried out. The research results showed that the play approach proved to be very effective in increasing PJOK learning motivation in class IX of SMP Negeri 28 Surabaya. Therefore, it is important to develop innovation in PJOK learning so that students are more interested and involved in this activity.
Co-Authors Bambang Ferianto Tjahyo Kuntjoro Ismail Badollahi Ruliaty Ruliaty