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All Journal TRIHAYU: Jurnal Pendidikan Ke-SD-an Disclosure: Journal of Accounting and Finance
Aulia, Fauziah
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Software Dalam Tinjauan Akuntansi Berdasarkan SAP No.14 Fitri, Sri Adella; Putri, Fransisca Aulia; Angrariani, Aprisa; Chantika, Bunga; Aulia, Fauziah
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.7152

Abstract

The development of Government Accounting in Indonesia is lacking in responding to the demands of current developments. The output produced by government accounting in Indonesia cannot be said to be accurate and does not match what it should be, so it cannot be used for decision making. The issuance of Government Regulation no. 71 of 2010 concerning Government Accounting Standards replacing Government Regulation no. 24 of 2005 where this new regulation requires central and regional governments to use accrual-based accounting. Based on this Government Regulation, central and regional governments must use fully accrual-based accounting and not use cash-based accounting that leads to accruals. The aim of this research is to identify how accounting is treated for software at the One-Stop Integrated Services and Manpower Investment Service (PM PTSP and NAKER) based on SAP No. 14 regarding intangible assets. The research method is to use a qualitative method using a descriptive approach by collecting data in the form of observations, interviews and documentation. The results of the research prove that the accounting treatment of software in the Department of Investment, One-Stop Integrated Services and Labor located in Tanah Datar Regency where there is one software, namely SIPINTAR (Taland Datar Licensing Information System), for this SIPINTAR can be identified as an asset. In the form of the service and the acquisition costs for the SIPINTAR software, it meets the provisions of Government Accounting Standards.
Implementasi ajaran Sariswara pada ekstrakurikuler menari di SD Negeri Cokrokusuman Febriyanto, Rizki Lutfi Rima; Indriyanti, Poppy; Aulia, Fauziah; Damayanti, Refiana Eka Asita; Qhoiriyatun, Putri; Nurani, Dana Kusuma
TRIHAYU: Jurnal Pendidikan Ke-SD-an Vol 11 No 2 (2025): Trihayu: Jurnal Pendidikan Ke-SD-an
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/trihayu.v11i2.17534

Abstract

This research aims to explore how Sariswara's teachings are implemented in dance extracurricular activities at Cokrokusuman State Elementary School as an effort to enrich students' learning experiences and strengthen cultural and spiritual values ​​in education. A qualitative approach was used with data collection techniques through participant observation, interviews and document analysis. The findings show that the integration of Sariswara's teachings has enriched the dance learning context by introducing philosophical elements and cultural values ​​in every movement and choreography. In addition, the implementation of Sariswara's teachings has increased students' understanding of the harmony between body, mind and spirit, as well as increased their appreciation of cultural diversity and artistic expression. This research contributes to our understanding of the role of traditional teaching in improving the quality of arts education at the primary level   
Co-Authors Angrariani, Aprisa Chantika, Bunga Damayanti, Refiana Eka Asita Febriyanto, Rizki Lutfi Rima Nurani, Dana Kusuma Poppy Indriyanti, Poppy Putri, Fransisca Aulia Qhoiriyatun, Putri