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Jares
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JARES (Journal of Academic Research and Sciences)
Published by Universitas Islam Balitar Blitar
ISSN : 2502826X     EISSN : 25031163     DOI : https://doi.org/10.35457/jares
Core Subject : Social,
Social Sciences
Jurnal memuat hasil penelitian di perguruan tinggi bidang ilmu sosial, humaniora dan sains.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 4 No 1 (2019): March 2019" : 5 Documents clear
ANALYSIS OF EMPLOYEE WAGE SYSTEM: Case Study on Brokerage UMKM in Sukosewu Village, Blitar Diana Elvianita Martanti; Eva Sofiatul Imanah
JARES (Journal of Academic Research and Sciences) Vol 4 No 1 (2019): March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.95 KB) | DOI: 10.35457/jares.v4i1.685

Abstract

This study aims to find out how the employee wage system in MSMEs in Blitar Regency is UMKM Rumah Bros. This research was carried out in one of the MSMEs in Blitar, namely Bros House located in Sukosewu Village, RT. 03 RW. 01 Gandusari District. UMKM Rumah Bros is engaged in brooch making. Wage systems and procedures for MSMEs have an important role in achieving business success. If the wage system and procedures are well implemented, the wage process will be organized so that it does not create disparity and jealousy among employees. Data collection techniques in this study were observation, interviews, and documentation. Observation is carried out by conducting direct reviews and observations on the implementation of employee remuneration. Interviews are conducted by asking a number of questions with the business owner and other employees concerned with the research conducted. Documentation is done by collecting relevant data. After collecting the data needed in the study, the researcher conducted an analysis. The analysis was carried out by triangulation. The researcher used data triangulation, method triangulation, and theory triangulation. The results showed that the employee salary system at UMKM Rumah Bros had been carried out quite well. This can be seen from the network and procedures that include the functions of the related parts, the documents used, the accounting records used, and the wage system applied.
CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD Suprianto Suprianto; Bina Andari; Yely Sulistyawati
JARES (Journal of Academic Research and Sciences) Vol 4 No 1 (2019): March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.862 KB) | DOI: 10.35457/jares.v4i1.688

Abstract

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.
IMPLEMENTATION OF FOUR BASIC PHYSICAL LAWS IN THE ADVENTURE GAME "ESCAPE LAND" Mohammad Habibulloh; Agus Sifaunajah
JARES (Journal of Academic Research and Sciences) Vol 4 No 1 (2019): March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.483 KB) | DOI: 10.35457/jares.v4i1.689

Abstract

There is no doubt that games are a big part of the technology that is experiencing rapid development. Many people think that games are only entertainment in their spare time, but during the development of technology, games are also included in the category of learning media. Games are often used as simulation media in large companies and developing companies, not only on a company scale but in education they can also use games as an alternative media for limited learning facilities, as well as tools and materials owned by these educational institutions. In this study, the author will try to make a game that functions not only as an entertainment medium but also as learning for all people, especially students in the field of science to improve skills in the field of physics. The game that the author wants to make, elements in the game are not fixated by learning like in class in general, but the author provides a challenge in the game in the form of exciting adventures so that the game players consciously or unconsciously can learn the physics of the science-packed in the game.
DESIGN OF TANDON AND AUTOMATIC FILLING TOOLS ON DISPENSERS WITH ULTRASONIC SENSORS Hafizt Azzari Aldaf; Indyah Hartami Santi; Yusniarsi Primasari
JARES (Journal of Academic Research and Sciences) Vol 4 No 1 (2019): March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.245 KB) | DOI: 10.35457/jares.v4i1.690

Abstract

Nowdays, The development of water dispensers has hot and cold water technology, but fills water into cold and hot water storage tanks by lifting and putting the gallons on top of the dispenser so that water can flow into hot and cold water storage tanks, this is assessed less efficient. The purpose of making this tool is to make it easier for users to install gallons without having to lift the gallon and put it on top of the reservoir, it can also facilitate the taking of drinking water without having to press or open the faucet first. Because in modern era, the need for tools that work automatically and efficiently are increasing. The results of this study indicate that automatic water and faucet filler devices in dispensers using ultrasonic sensors as a whole work well and are in accordance with the function specified. The function of the ultrasonic sensor is as a reader the maximum limit of water level in the reservoir, so that when the water is in its maximum state, the pump will stop filling the reservoir. And the ultrasonic sensor in front of the dispenser functions to read the glass, the sensor will detect and then be received by the microcontroller and continue to execute the relay and open the selenoid so that the water can come out.
THE EFFECT OF PERSONAL ETHICAL PHILOSOPHY, INTERNAL LOCUS OF CONTROL AND ACADEMIC CULTURE ON PROFESSIONAL COMPETENCE OF ACCOUNTANT EDUCATORS IN PRIVATE UNIVERSITIES IN MAKASSAR Syamsu Alam; Roslina Alam
JARES (Journal of Academic Research and Sciences) Vol 4 No 1 (2019): March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.722 KB) | DOI: 10.35457/jares.v4i1.692

Abstract

This research aims at (1) exploring individual aspects of accountant educators in shaping professional accountants, and (2) situational aspects utilized by accountant educators as the media in shaping professional accountants in Makassar The independent variable of this research included Personal Ethical Philosophy, Internal Locus of Control, and Academic Culture, while the dependent variable was the Professional Competence of Accountant Educators (Y). The units of analysis, as well as the respondents, were 132 accountant educators in Makassar. To determine the sample, Simple Proportional Sampling with minimal respondent by Taro Yamane was utilized. Data analysis deployed multiple linear regression with error tolerance (α) of 5%. The result shows that Personal Ethical Philosophy significantly affected professional competence, with the t-calculated of 2.085. Internal Locus of Control also significantly affected professional competence, with the t-calculated of 2.158. Academic culture, with the t-calculated of 2.146, also significantly affected the professional competence of accountant educators.

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