Fiya Wardhatul Islamyi
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Peran Kader Surabaya Hebat dalam Pencegahan Penyakit Demam Berdarah Dengue di Kelurahan Klampis Ngasem Sartika Devi Prameswari; Sri Windari; Gideon Setyo Budiwitjaksono; Mar’atus Sholikhatunnisa; Mohamad Zahrain Adjie; Moh Fatkhur Rohman; Jessica Putri Adiyoga; Melinda Trisya Yulianto; Syafira Puteri Maharani; Fiya Wardhatul Islamyi; Tia Ivanka
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 3 (2024): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i3.875

Abstract

The JUMANTIK (Mosquito Larvae Monitoring Cadre) activity is an effort to prevent and control dengue fever through the inspection and monitoring of mosquito larvae in residential areas. This program is a collaboration between students of the Community Service Program (KKN) from UPNVJT and the Surabaya Hebat Cadres (KSH) of Klampis Ngasem RW01. The aim of this program is to raise awareness and community participation in maintaining environmental health and preventing the spread of dengue fever in Surabaya. Through this activity, it is expected that the community will become more active in maintaining environmental cleanliness and regularly monitoring the presence of mosquito larvae. The results of this program show an increase in public awareness and a decrease in the number of dengue fever cases in the monitored areas.
Analisis Pengakuan Pendapatan Jasa Outsourcing PT. Sukses Sejahtera Bersama Indonesia Berdasarkan PSAK No. 115 Fiya Wardhatul Islamyi; Siti Sundari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2177

Abstract

PSAK No. 115 regulates revenue recognition from contracts, which are legally enforceable agreements between the two parties. PT SSBI earns revenue from work contracts and management fees. The revenue earned must be recognized in accordance with the applicable and latest accounting standards, namely PSAK No.115 concerning Revenue from Contracts with Customers. This study aims to determine whether revenue recognition at PT SSBI is in accordance with PSAK No.115. This research uses descriptive and comparative qualitative methods, and data collection techniques in the form of interviews and documentation. The company records revenue when the obligation has been fulfilled. This is in accordance with PSAK, where revenue can only be recognized after the obligation has been settled. After comparison, the stages of revenue recognition at PT SSBI are in accordance with the stages of revenue recognition according to PSAK No. 115, and in the contract several provisions have been included and revenue recognition is in accordance with PSAK No. 115.