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Implementasi Metode Persentase Penyelesaian untuk Pengakuan Pendapatan pada Perusahaan Jasa Konstruksi Lunna Wuryandari; Nur Afiyati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i1.1706

Abstract

This study examines the application of the percentage of completion method in revenue recognition in construction service companies, which is a sector with high complexity in revenue accounting. The percentage of completion method is used to record construction project revenue based on the extent to which the project has been completed, as an alternative to the complete completion method which may not accurately reflect the actual condition of the project. In this study, we analyze the effectiveness and challenges in applying this method with a focus on the accuracy of financial reporting and its impact on the company's income statement. The research method uses a case study approach by analyzing data from several construction companies that apply the percentage of completion method. The results show that this method can improve the accuracy of revenue recognition and provide a more realistic picture of project performance. However, challenges such as inaccurate cost estimates and changes in project scope remain issues that must be addressed. This research provides insights for construction companies and stakeholders in understanding the benefits and constraints of the percentage-of-completion method for more transparent and accurate revenue recognition.
Efektivitas Penggunaan Media Visual dalam Pembelajaran Bahasa Inggris di Sekolah Menengah Pertama Hanifah Diah Indriyaningrum; Muth-Hir Qolby Tobba; Lunna Wuryandari
PUSTAKA: Jurnal Bahasa dan Pendidikan Vol. 2 No. 2 (2022): April : Jurnal Bahasa dan Pendidikan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/pustaka.v2i2.1712

Abstract

The aims of the study were to determine: 1) Utilization of ZIS at BMH Denpasar Bali. 2) The pilot program for spreading da'i to build the country at BMH Denpasar Bali. 3) Obstacles faced by BMH Denpasar Bali in the utilization of ZIS through the pilot program for spreading da'i to build the country. This research method is descriptive-qualitative. The informants were 6 people who were selected purposively. Collecting data through observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Based on the results of the study, it shows that in the utilization of ZIS in Baitul Maal Hidayatullah (BMH) Denpasar Bali, there are 3 values, namely: allocation, target and distribution. As for the program to spread da'i to build the country, it has 3 values, namely: social, education and da'wah. The inhibiting factors in the utilization of ZIS through the pilot program for spreading da'i are: the decline in ZIS funds due to the COVID-19 pandemic, the lack of good human resources in Baitul Maal Hidayatullah (BMH) Denpasar Bali and the lack of human resources in the cottage as educators, a friendly environment. still predominantly Hindu community so that the education process through this program is less than optimal, far from urban centers making it difficult for health services and the lack of facilities and infrastructure in the cottage.
The Impact of 'Mlijo' Creative Dance Employing Diverse Teaching Methods on Motor Skills Development in 5 to 6-Year-Old Children Lunna Wuryandari; Nur Afiyati; Aidha Putri Azmi
Global Education : International Journal of Educational Sciences and Languages Vol. 1 No. 3 (2024): August: Global Education : International Journal of Educational Sciences and La
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research investigates the influence of the creative dance "Mlijo" by applying various teaching methods on the development of gross motor skills in children aged 5 to 6 years. Through this approach, the researchers explored the impact of combining dance movements and learning strategies tailored to children's individual needs. This study aims to investigate the extent to which the creative dance "Mlijo" can improve gross motor skills in children of this age, as well as provide insight into the effectiveness of various teaching methods in the context of dance learning. Keywords: Creative Dance, Mlijo, Various Teaching Methods, Gross Motor Skills, Children Aged 5-6 Years