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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Pembelajaran dan Biologi Nukleus Sistem Pendukung Keputusan dengan Aplikasi
Agung Ardiansyah, Agung
Institut Teknologi Sepuluh Nopember (ITS)
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media

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ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (EMKM) PADA BANK SAMPAH GALANG PANJI Ardiansyah, Agung; I Gede Agus Pertama Yudantara
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.67599

Abstract

The research design can be interpreted as a setting strategy so that the researcher obtains valid data according to the variable characteristics and research objectives. The method used in this research is to use qualitative methods with descriptive methods. The research location is the place chosen to conduct a research. This research was conducted at the Galang Panji Garbage Bank, Panji village, Sukasada sub-district, Buleleng. The subjects in this study were the chairman of the Galang Panji Garbage Bank, Panji village, Sukasada sub-district, Buleleng, namely Gede Ganesha, and several waste bank administrators, namely the secretary and treasurer. Meanwhile, the object of this research is the Galang Panji waste bank, where financial reports have not been made in accordance with the EMKM SAK at the Galang Panji Garbage Bank, Panji village, Sukasada sub-district, Buleleng. The types and sources of data used in this study are primary data and secondary data. In this study the authors used two methods of data collection, namely using library research and field studies. The stages of data analysis in this study are in accordance with the qualitative data analysis model of Miles and Huberman as follows: Collecting data, Reducing data, Presenting data, and Drawing conclusions. This study found that the Galang Panji Garbage Bank had not made appropriate accounting records. with the Accounting Standards for Small and Medium Micro Enterprises (SAK EMKM) this is due to a lack of understanding regarding the preparation of financial reports in accordance with SAK-EMKM and time constraints. So that from these problems the preparation of financial reports based on SAK EMKM is a solution for the Galang Panji waste bank. The preparation of financial reports is carried out by using special journals in recording transactions to make it easier to record sales, purchase of waste, receipts and expenses so that they can be seen more clearly. Then proceed with recording transactions in a special journal, posting to a ledger, at the end of the period there is depreciation of fixed assets and adjustments to equipment so that it is recorded in a special journal and posted back to the ledger to facilitate the preparation of financial reports. financial statements.
Sistem Pendukung Keputusan Menentukan Lahan Tambang Terbaik Menggunakan Metode VIKOR Simargolang, Muhammad Yasin; Salsabila Khairi, Ananda; Ardiansyah, Agung
Sistem Pendukung Keputusan dengan Aplikasi Vol 2 No 2 (2023)
Publisher : Ali Institute or Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/spk.v2i2.638

Abstract

Pertambangan memegang peranan penting dalam pembangunan negara. Oleh karena itu, pemerintah harus memastikan bahwa perusahaan pertambangan yang sudah beroperasi atau akan beroperasi memperoleh Surat Izin Usaha Pertambangan (SIPB). Tujuan dari penelitian ini adalah untuk mengidentifikasi wilayah terbaik untuk melakukan penambangan sesuai dengan syarat dan ketentuan izin usaha pertambangan, sehingga usaha pertambangan nantinya dapat beroperasi sesuai dengan standar keselamatan manusia, tenaga kerja, dan lingkungan. Penentuan wilayah penambangan terbaik memerlukan sejumlah kriteria yang ada dalam suatu perusahaan. Penelitian ini menggunakan metode sistem pendukung keputusan VIKOR dalam proses pemilihan lokasi penambangan. Proses penelitian dimulai dengan pengumpulan data dari sumber yang relevan, pembuatan matriks keputusan, normalisasi, perhitungan ukuran utilitas dan penyesalan, indeks VIKOR, serta perankingan. Data-data ini kemudian dimasukkan ke dalam sistem untuk mendapatkan perhitungan berbasis sistem yang memudahkan operasional bisnis. Hasil perhitungan menggunakan sistem menunjukkan 25 pilihan alternatif, dan kawasan Tarutung ditemukan sebagai alternatif pemanfaatan lahan terbaik dengan nilai Indeks VIKOR (Qi) minimal sebesar 0,416.
Application of Microgranule from IAA Producing-Endophytic Bacterial as Biofetilizer on Rubber Plants (Hevea brasiliences Muell. Arg.) Ardiansyah, Agung; Warsito, Kabul; Ginting, Tri Yanita
JURNAL PEMBELAJARAN DAN BIOLOGI NUKLEUS Vol 9, No 2: Jurnal Pembelajaran Dan Biologi Nukleus July 2023
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jpbn.v9i2.3909

Abstract

Rubber plant (Hevea brasiliensis Muell.Arg) is the main commodity of plantations, some of whose products are exported and some to meet domestic needs as raw materials for industrial purposes. Purpose on research diversity and crateristics of endophytic bacteria producing hormone IAA from rubber plants. Then the effectiveness treatment of microgranules addition and immersion of  endophite bacterial suspension and rubber seed soaking suspension to spur the growth of rubber plants. This research was conducted using the factorial CRD (Completely Randomized Design) method consisting of 16 treatments with 2 replications. The first factor was immersion of  endophite bacterial suspension consisting of R0 = 0 hours; R1 = 12 hours; R2 = 24 hours and R3 = 36 hours and the second factor was the addition of microgranules consisting of  J0 = 0 gr; J1 = 10 gr; J2 = 15 gr; J3 = 20 gr. The results of this study showed that the results on the isolation of endophite bacteria from the tea plant from the roots and stems of the tea plant yielded 3 isolates from plant roots and 2 isolates from plant stems. For IAA levels, the five isolates were positive. The use of endophytic bacteria as an alternative biofertilizer has a significant effect on the parameters observed
Co-Authors Ginting, Tri Yanita I Gede Agus Pertama Yudantara Salsabila Khairi, Ananda Simargolang, Muhammad Yasin Warsito, Kabul