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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Applied Business, Taxation and Economics Reseach LOGIC : Jurnal Ilmu Komputer dan Pendidikan YOS SOEDARSO ECONOMICS JOURNAL
Masluhah
POLITEKNIK PELAYARAN BAROMBONG
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Analisis Komparatif Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) No. 18 dan No. 24 Pada Perusahaan Daerah Air Minum (PDAM) Trunojoyo Sampang Arief Rachman Prabaswara; nur hayati; Masluhah
Yos Soedarso Economic Journal (YEJ) Vol. 6 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi Universitas Yos Soedarso

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Abstract

This research aims to determine the accounting treatment consisting of the concepts of recognition, measurement, recording, presentation and disclosure of pension funds and employee benefits which are applied to the accounting for pension funds and employee benefits at PDAM Trunojoyo Sampang based on Statement of Accounting Standards (PSAK) No. 18 and No. 24. This research uses qualitative research and is included in the descriptive category using a case study approach. The descriptive method, as a qualitative approach, involves an in-depth examination of a particular incident in a phenomenon. This method is characterized by analytical, classification and investigative characteristics, using techniques such as surveys, interviews and observations. Research results The accounting practice of employee benefits at PDAM Trunojoyo Sampang is in accordance with the requirements contained in PSAK 24. This involves accurate recognition of short-term employee benefits, such as salaries, director's allowances, and employee food and health benefits. And PDAM Trunojoyo Sampang's post-employment benefit program is held by DAPENMA PAMSI, fully in accordance with the current PSAK and the legal framework governing post-employment benefit programs.
Penerapan MARPOL Annex V dalam Upaya Pencegahan Pencemaran Sampah Di Kapal MV. Green Kotka Daffa Athallah Makmur, Muhammad; Ihsan, Fahri; Danang Priatmaja, Rob; Masluhah; Ratno
LOGIC : Jurnal Ilmu Komputer dan Pendidikan Vol. 3 No. 1 (2024): Logic : Jurnal Ilmu Komputer dan Pendidikan
Publisher : Shofanah Media Berkah

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Kebersihan lingkungan laut sangat mempengaruhi ekosistem yang ada di laut. Great Pasific Garbage Patch adalah tempat dimana seluruh arus laut dunia mengarah antara benua Asia dan benua Amerika, sehingga seluruh sampah yang kita buang di atas kapal dan di buang ke laut akan menumpuk disana. Organisasi Maritim Internasional (IMO) mengeluarkan regulasi dalam bentuk Konvensi MARPOL yaitu International Convention for the Prevention of Pollution from Ships Annex 5 yang telah diratifikasi juga oleh Indonesia. Namun masih banyak terjadi permasalahan dan kejadian-kejadian pencemaran sampah di laut di seluruh dunia. Untuk memahami permasalahan tersebut, peneliti melakukan penelitian tentang penanganan limbah sampah di atas kapal MV. Green Kotka dan penerapan MARPOL Annex 5. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan survey. Hasil penelitian di atas kapal MV. Green Kotka menunjukkan adanya usaha-usaha pencegahan pencemaran sampah di laut yang melibatkan kru kapal secara langsung dan telah tersedianya peralatan untuk pengelolaan sampah di atas kapal. Kesadaran tentang pentingnya pencegahan pencemaran sampah masih belum memadai sehingga diperlukan usaha-usaha pembelajaran dan pelatihan secara berkelanjutan. Pembelajaran dan pelatihan yang berkelanjutan akan memberikan dampak yang sangat besar yaitu akan terbentuk habit yang baik pada awak kapal MV. Green Kotka.
The Relationship between the Application of Entrepreneurship Education and Family Environment with Entrepreneurial Interest of Politeknik Pelayaran Barombong Cadets Masluhah, Masluhah; Arifin, Moh. Zainal; Pratama, Putu Peby; Amin, Ahmad; Wisudawanto, Feri
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 4 (2025): April 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i4.409

Abstract

Being in an educational environment that produces a generation of strong sailors makes the mindset of the cadets of the Politeknik Pelayaran (Poltekpel) Barombong is to become sailors. It is the same with parents who send their children to Poltekpel to become sailors. However, this is not the basis for ignoring entrepreneurship education. This is because they will not always be at sea, there is a time when they will think about how to continue their lives without having to sail with the money they have collected. This is where entrepreneurship science plays an important role. The research used quantitative research methods. The data collection technique was carried out by questionnaire. The analysis technique is descriptive statistics. The analytical tool used is SmartPLS software version 3.0. The results showed the relationship of entrepreneurship education with entrepreneurial interest in the strong category, meaning that the higher the application of entrepreneurship education for students, the higher the interest in entrepreneurship. Second, the relationship between family environment and entrepreneurial interest in the strong category, which means that the higher the family environment supports entrepreneurship, the higher their entrepreneurial interest, and vice versa if the family environment does not provide support for entrepreneurship in cadets, then the entrepreneurial interest of Poltekpel cadets will be lower. Third, entrepreneurship education and family environment together with cadets' entrepreneurial interest have a strong relationship. simultaneous contribution of entrepreneurship education variables (X1) and family environment (X2) with entrepreneurial interest (Y) is fifty percent more while the rest is determined by other variables outside the study. Poltekpel cadets although basically their ultimate goal is to become sailors as expected by the family but they are also interested in entrepreneurship. They have a plan, namely by working as sailors for four or seven years after enough money has been collected for business capital, they plan to open a new business.
THE EFFECTIVENESS OF COLLABORATIVE MANAGEMENT IN IMPROVING THE QUALITY OF EDUCATION IN 3T (UNDERDEVELOPED, FRONTIER, AND OUTERMOST) REGIONS Mohamad Kamil Salas; Masluhah; Mahrus
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2939

Abstract

This study aims to examine the effectiveness of collaborative management in improving the quality of education in 3T (Disadvantaged, Frontier, and Outermost) areas. 3T areas face various challenges such as limited infrastructure, minimal human resources, and limited access to education. Through a collaborative management approach involving the government, educational institutions, the community, and the private sector, this study found that collaboration between stakeholders can create synergy in the planning, implementation, and evaluation of education programs. The results of the study indicate that a collaborative approach can improve access, quality, and relevance of education in 3T areas, especially through optimizing resources, improving teacher competency, and active community participation. However, the success of implementing collaborative management is largely determined by commitment, effective communication, and ongoing policy support. Therefore, systematic efforts are needed to strengthen institutions and create a collaborative environment that supports improving the quality of education evenly in 3T areas.
Co-Authors Amin, Ahmad Arief Rachman Prabaswara Arifin, Moh. Zainal Daffa Athallah Makmur, Muhammad Feri Wisudawanto Ihsan, Fahri Mahrus Mohamad Kamil Salas Nur Hayati Pratama, Putu Peby Ratno Rob Danang Priatmaja