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All Journal RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) Jurnal Akuntansi AKTIVA
Yuliana Yuliana
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Education Mathematics Other

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ANALISIS PENERAPAN PSAP NO. 07 TENTANG ASET TETAP PADA KANWIL DJKN SUMATERA UTARA Yuliana Yuliana; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi AKTIVA Vol 3 No 2 (2022): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i2.3045

Abstract

Akuntansi pemerintahan di Indonesia diatur dengan Peraturan Pemerintah Republik Indonesia No. 71 Tahun 2010 tentang Standar Akuntansi Akrual Pemerintah. Dalam SAP terdapat Pernyataan Standar Akuntansi Pemerintahan (PSAP) No 07 tentang akuntansi aset. Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi aktiva tetap pada Kantor Wilayah DJKN Sumatera Utara sesuai dengan PSAP No. 07. Metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Kanwil Pengelolaan Barang Milik Negara Sumatera Utara melakukan pengelolaan harta tetap berdasarkan PSAP No. 07 tentang Akuntansi Harta Tetap dengan ditemukannya kesalahan pada harta tetap berupa bangunan, yang seharusnya dilakukan yang mana dialihkan menjadi aset lain-lain dan nilai aset yang dihentikan dari operasi negara dan masih dilaporkan meskipun aset tersebut telah dilepaskan.
THE INFLUENCE OF STUDENT MANAGEMENT AND THE PROGRAM INDONESIA PINTAR (PIP) ON STUDENT ACHIEVEMENT AT SMAN 1 RUNDENG KOTA SUBULUSSALAM Yuliana Yuliana; Fachruddin Azmi; Muhammad Rifa'i
Research and Development Journal of Education Vol 9, No 2 (2023)
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/rdje.v9i2.19313

Abstract

Student management plays a vital role in attaining student achievement as it oversees all aspects of student activities from school entry to graduation. Additionally, the government provides financial support through the Program Indonesia Pintar (PIP) to aid students who may face challenges in their studies. This study aims to determine 1) The significant effect of student management on student achievement at SMA Negeri 1 Rundeng. 2) The significant influence of scholarship recipients from the Program Indonesia Pintar on student achievement in Negeri 1 Rundeng. 3) The significant effect of student management and the Program Indonesia Pintar (PIP) on student achievement at SMA Negeri 1 Rundeng. This research method uses quantitative research methods using the ex post facto approach. The population in the study were students of SMA Negeri 1 Rundeng, totaling 155 people and the research sample was 54 people. the instrument in this study used a questionnaire sheet. The data analysis technique in this study used multiple regression analysis. The results showed that 1) there was a significant influence of student management on student achievement at SMA Negeri 1 Rundeng with a significance value of 0.023 < 0.05. 2) there is a significant influence from the Program Indonesia Pintar (PIP) on student achievement at SMA Negeri 1 Rundeng with a significance value of 0.049 < 0.05. 3) there is a significant influence of student management and the Program Indonesia Pintar (PIP) on student achievement at SMA Negeri 1 Rundeng with a significance value of 0.005 < 0.05.
Co-Authors Fachruddin Azmi Muhammad Rifa&#039;i Nur Fadhilah Ahmad Hasibuan