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INDONESIA
Akrab Juara : Jurnal Ilmu-ilmu Sosial
Published by Yayasan Akrab Pekanbaru
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
Biochemistry, Genetics & Molecular Biology Chemistry Medicine & Pharmacology
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Arjuna Subject : Pharmacology, Toxicology and Pharmaceutics - Ilmu Farmasi
Articles 97 Documents
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Search results for , issue "Vol 3 No 3 (2018)" : 97 Documents clear
PENGARUH BIAYA BAHAN BAKU DAN BIAYA TENAGA KERJA LANGSUNG TERHADAP PENJUALAN BERSIH PADA PT MUSTIKA RATU TBK Sugiarti, Sugiarti
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

The aims of this study are to analyze the cost of raw materials and direct labor costs to net sales using multiple linear determination and regression. Data collection methods in the preparation of the Final Project are observation and study documentation with the method of analysis in the form of quantitative analysis of data analysis methods using statistical analysis. The data used are secondary data obtained from the website of PT Mustika Ratu Tbk. From the results of partial determination test (T test) obtained raw material cost significantly influence on net sales, that is equal to 78.6%. Likewise with direct labor costs significant effect on net sales, which amounted to 32.4%. The result of simultaneous determination test (F test) obtained the cost of raw material and direct labor cost have significant influence to net sales, that is equal to 91,5% and the remaining 8,5% influenced by other variable. The regression equation formed is Y = 3,688 + 0,736 X1 + 0,176 X2. Keywords: Raw Material Cost, Direct Labor Cost, Net Sales
CITRAAN LIMA PUISI RITUS KONAWE KARYA IWAN KONAWE Nuryadin Nuryadin
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 3 No 3 (2018): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This research uses Structural approach. With this structural approach, the researcher can see the extent to which a literary work has a moral value in the novel to be analyzed. The source of data in this research is Konawe's ritual poem by Iwan Konawe and its contents. The form of data in the form of elements of images in five poems contained in each of five poems by Iwan Konawe. The research process is done by data collection and data analysis. Data obtained by way of reading and recording. The analysis is presented in the description. The result of this research is submitted as a whole that Iwan Konawe poem image, is a poem image contained in five poems Konawe ritus Iwan Konawe work can be used as learning and inspiration in real life. Keywords: image of five poems in the Konawe Rite.
PEMBINAAN DAN PEMBERDAYAAN USAHA RENGGINANG DI DESA BRE KABUPATEN BIMA NUSA TENGGARA BARAT Sri Ernawati; Nurul Huda; Jaenab Jaenab
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 3 No 3 (2018): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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The village of Bre has a lowland and highland topographic character with an area of ​​196.61 Ha/ m2. The village of Bre is run by two rivers that directly stretched into the sea that can be directly utilized by bre community to grow crops. Ibm Program in village Bre is distimuli by problems experienced by UKM Rengginang, that is (1) UMKN Rengginan in Bre Village has not been well organized in a container organization (2). The knowledge of the makers of Rengginang is still very minimal on how to deal with competition in the market, and (3) do not understand how to make financial bookkeeping, where finance for business rengginang per day often mixed with finance for daily needs. The approach used in problems solving to entrepreneurs Rengginang in the village of Bre is through a participatory approach, by data collection entrepreneurs Rengginang, transfer science and technology through the entrepreneurship workshop as well as training and Mentoring simple bookkeeping Keyword : Entrepreneurs Rengginang, Data Collection, Entrepreneurship workshop,bookkeeping.
EVALUASI PENERAPAN PAJAK UNTUK BISNIS E-COMMERCE PADA CV. MIRANDA MODA INDONESIA Veronika Yuni T.
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Untuk lingkup marketnya masih bersifat nasional, baik market offline maupun online. Dengan perkembangan perusahaan kedepan, tidak tertutup kemungkinan CV. Miranda Moda Indonesia akan mengembangan market (pasarnya) tidak saja secara lokal dan nasional tapi juga secara internasional. Apabila penjualan masih dalam bentuk offline, maka masalah penentuan pajaknya tidak terlalu sulit karena sudah ada aturan pajak yang bisa digunakan untuk diterapkan, baik Pajak Penghasilan maupun Pajak Pertambahan Nilai Namun, jika penjualannya dilakukan dalam bentuk online, maka akan menimbulkan kesulitan bagi perusahaan untuk menetapkan pajak, baik tarif maupun jenis pajak yang akan dikenakan. Hal ini disebabkan, karena belum adanya aturan pajak yang menaungi bisnis e-commerce untuk secara internasional. Dalam prinsip pengenaan pajak, tidak boleh satu bisnis atau transaksi dari subjek atau objek pajak dikenakan pajak dua kali (double tax), baik negara pengirim maupun negara penerima.
PENGARUH MODAL KERJA TERHADAP ROI STUDI KASUS PERUSAHAAN RITEL DI BURSA EFEK INDONESIA Herlina Ferliyanti
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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Working Capital management is critical in the survival of the company. Good working capital management resulted in profits for the company. The funds are available for use the daily operations is called the working capital. Working capital used to buy raw material, pay salaries, transportations cost, and so forth. The analysis method used is multiple regression (Multiple Linear Regression). The results indicate the presence of element such as liquidity, activity, and the risk that simultaneously affect the Return on Investment. Showed partial liquidity variable and the most influential activities that can be explained by the adjusted R2 value of 77% while the rest 23% influenced by other variable which is not explained by this research model. The results of regression analysis obtained in this research was Y = 37.757 + 0.020X1 + 7.753X2 – 0.122X3, meaning that the liquidity variables and the activity has a positive influence on the return on investment.The analysis is based on hypothesis test showed t test obtained values tcount 1.43, meaning that the smaller the liquidity and activity, the greater on the return on investment is obtained. T test result prove that the hypothesis is proven true Ha2. F test results obtained Fcount > Ftable (22.165 > 2.71), meaning that there is significant influence between liquidty, activity, and the risk of simultaneous Return on Investment. F test results (Ha1). Based on the analysis, the most dominant elements influencing in working capital is a liquidity and activity variable. Keyword : Working Capital, Liquidity, Activity, Risk.
ANALISIS FAKTOR-FAKTOR YANG MENINGKATKAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Pada Perusahaan Sektor Infrastruktur, Utilitas & Transportasi yang Terdaftar di BEI Periode 2012-2016) Luqiana, Lulu; Cahyaningsih, Cahyaningsih; Zultilisna, Djusnimar
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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The purpose of this study is to analyze the influence of profitability, company size, the structure of public ownership, and the audit opinion to the timeliness of financial reports. The population in this study is the companies sectors infrastructure, utilities and transportation are listed on the Indonesian Stock Exchange period 2012 to 2016. The sampling method on this research is purposive sampling and obtained 36 companies. Data analysis method in this research is the logistic regression analysis. Results showed that Simultaneously, profitability, firm size, public ownership structure and the audit opinion have a significant influence on the timeliness of financial reports. Partially, Profitability and public ownership structure have a negative but not significant effect on timeliness of financial reports. Firm size and audit opinion have a positive and significant effect on the timeliness of financial reports. Keywords: Profitability, Firm Size, Public Ownership Structure, Audit Opinion, Timeliness
CAMPUR KODE (CODE MIXING) KOMUNIKASI PADA MASYARAKAT INDIA Ratna Sari Dewi; Dewi Nurmala
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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This objective of this study was to find out the form of code mixing, which code mixing was dominant, and what factors caused the code mixing occurred in communication of Indian community especially Tamil and Punjabi. The method used in this research was qualitative method by interview technique and observation. The sample used in this research was the purposive sampling. The number of sample was thirty people of Indian immigrants lived in Medan, especially in the Mongonsidi area of ​​Anggrung Village, Medan Polonia Subdistrict. From the resuls of the research found 54 forms of code mixing in the form of words amounted to 47 words, 5 phrases, and 2 code mixing in the form of clauses. In addition to the form of code mixing, the researcher also found several factors causing the code mixing. Based on the research that had been done, the factors causing the code mixing in communication in Indian community they were a) Background attitude of speaker, b) Potency of Opponent Speaker, and c) Familiarity. Keywords: Communication, Code Mixing, Indian Immigrants.
METODE DEDICATED STORAGE FIFO UNTUK BAHAN BAKU BERKUALITAS PADA PT FRISIAN FLAG INDONESIA PLANT PASAR REBO JAKARTA TIMUR Ida Hendarsih; Sri Harjunawati
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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The warehouse administrator inputs the data to the system based on inbound delivery numbers and creates an identity label of the goods according to the type of raw material and the number of drivers. Based on the lay out of each area is set into the system as BIN (line / line) printed in the form of barkode and affixed in each storage path to facilitate the quality control of raw materials that will be used to obtain quality products in accordance with the standards. This research uses descriptive qualitative method using secondary data related to raw material storage system data, layout of existing raw material warehouse, material flow in raw material warehouse, Indonesian national standardization of sweetened condensed milk quality. Furthermore, a deeper review of whether the system is quite effective and efficient to apply to the company. Keywords: Raw Material Storage, Product Quality.
PENEGAKAN HUKUM DALAM OTENTISITAS KATOLIK (KENISCAYAAN YANG KEKINIAN) Tomy Michael
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 3 No 3 (2018): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Law enforcement is the process of realizing legal desires into reality. What is meant by legal wish is the minds of the law making body formulated in the rule of law. When law enforcement in the study of legal sociology is confronted with law enforcement in criminal law studies then law enforcement actually has a different paradigm. Law enforcement can not run in one corridor regardless of law enforcement in the teaching of other legal fields. In designing academic texts a legislation, in particular the law, should keep in mind the ultimate objective of the law. Sometimes a law only focuses on some legal subject or entire legal subject. When there is a specialization of the subject of law then if the ultimate goal is more directed to religion can use the teachings of Catholicism primarily on love. Keywords: law enforcement, Catholicism, legal justice.
PROBLEMATIKA PEMBELAJARAN BAHASA INDONESIA PADA KELAS INKLUSIF DI KABUPATEN JOMBANG BESERTA SOLUSINYA Yulianah Prihatin; Indah Mei Diastuti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 3 No 3 (2018): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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This research aims to find out the problems contained in learning Indonesian at inclusive schools in Jombang and the solution to overcome it. Besides, it is expected to know the weakness of learning Indonesian so that the researcher can design learning program accordance the curriculum used. The result of research shown that: 1) some problems faced in learning Indonesian is the lack of understanding of inclusive students on teacher explanations, lack of facilities and infrastructure, lack of teachers assistant or tutor, lack use of varied learning resources 2) solutions to overcome the problems that occur are: move inclusive students to a quieter class to perform intensive guidance and then returned in the regular class if the students have already understood the explanation given by teachers, need for attention from the government to fulfill the infrastructure facilities of each inclusive education school, fulfill the needs of incisive tutors, form a special group through social media consist of parents of inclusive students and the school to discuss the development of students both school and home, , conduct training for teachers to utilize learning resources to be more varied and utilize technological sophistication to support the utilization of learning resources. Key word: problematic, inclusive class.

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