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Studi Perbandingan Antara PSAK No. 1 (2009) dengan IAS No. 1 tentang Penyajian Laporan Keuangan dan PSAK No. 3 (2010) dengan IAS No. 34 tentang Laporan Keuangan Interim Amin, Choirul
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan antara PSAK 1 dan 3 yang merupakan adopsi dari IAS 1 dan 34. Data yang digunakan adalah data yang diperoleh dari membaca buku dan mempelajari teori-teori yang berkaitan dengan perbandingan PSAK 1 dan 3 dengan IAS 1 dan 34. Teknik pengumpulan data dilakukan dengan teknik dokumentasi, yaitu dengan mengumpulkan data sekunder berupa catatan-catatan, laporan keuangan maupun informasi lainnya yang berkaitan dengan topik penelitian ini dan studi literatur yaitu mengumpulkan data-data dengan cara membaca dan mempelajari teori-teori dan literatur-literatur yang berkaitan dengan perbandingan PSAK 1 dan 3 dengan IAS 1 dan 34. Hasil penelitian ini adalah terdapat perbedaan dari segi format penyajian laporan keuangan, beberapa poin yang tidak diadopsi karena tidak sesuai dengan konteks di indonesia, dan penambahan beberapa kalimat yang menyatakan standar ini tidak berlaku untuk beberapa entitas. Perbedaan ini tidak berdampak terhadap isi dari standar. Perbedaan format penyajian laporan keuangan dan beberapa poin tersebut dikarenakan adanya perbedaan sifat bisnis dan regulasi di indonesia. Kata kunci : PSAK, IAS, penyajian laporan keuangan, laporan keuangan interim.
Decreasing of Participation of Youth in Agricultural Sector (Case Study at Delanggu Village, Delanggu, Klaten) Amin, Choirul; Aminudin, Muhammad Farid; Dilahur, Dilahur; Priyono, Priyono
Forum Geografi Vol 14, No 2 (2000)
Publisher : Forum Geografi

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Abstract

This study is carried out in Delanggu, Klaten, that has high productivity of rice but undergoing a decrease in the role of the sector of agriculture. The goal of this study is to observe young people departicipation in the sector od agriculture and fators that influence it. The method used is survey method. The population is all of the young people in Delanggu, 1.419 peoples. The sampling uses stratified proporsional quota sampling where respondents are divided into three groups of age, 15 – 19 years old, 20 – 24 years old, and 25 – 29 years old. Every sampling in eah group is taken 5% proportionally, with its homogenates consideration, while the characteristic, which has determined in order to fulfil the number of determined quota in each age group. Collected data is presented in the form of frequency and cross table. Qualitative data analysis uses logical thought, deducyive – inductive, analogy ang comparison, whereas analyzing frequency and cross table uses quantitative data analysis. The use of both analysis is adjusted to the data and goal of the study.
The Linkage of Business Community (Case Study of Rattan Industries in the Village of Trangsan, Gatak, Sukoharjo) Priyono, Priyono; Dilahur, Dilahur; Amin, Choirul; Maftuchah, Isti’ana; Syafrianingsih, Dina
Forum Geografi Vol 13, No 2 (1999)
Publisher : Forum Geografi

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Abstract

Indonesian industry is likely to snap because it relies on the monopolitic conglomerate’s industry so that it cause the inter relationship between big and smaller units of industry to become weak. The weakness of the industrial relationship is caused by the units independetly. This is different from the industry which is based on community concept emphasizing a main priority to close inter relationship between the units. This research was arried out in Trangsan, Gatak, Sukoharjo, Central Java. Where there is a industrial community which has been a close inter relationship since long time ago. The goal of this research is to know the type and the nature of unit inter relationship in rattan industrial community in Trangsan, and know the strategy how it faced a nationally economical crisis.This research used a survei method. The number of the population was 110 entrepreneurs from Trangsan. The sample was obtained with stratied into three categories, based on number of labour force. Every category was taken 20% as sample based on homogeneity sample, ana the respondent was examined with random sampling. The collected data were presented in frequency and cross table. The analysis of qualitative data used logical rationale, deductive – inductive, analogy and comparison, while the analysis of quantitative data used the analysis of frequency and cross table. The use of these two analysis was the result of the research.These are the result of the research: 1) a inter relationship among small – scalled businesses; 2) there is a weak inter relationship between small and medium scaled industries; 3) the business inter relationship of rattan industries is subcontract in which a part of the big scaled industry’s job is reponsible for the small saled one; 4) the form of the business inter relationship is cooperative; 5) the main strategy of rattan industry community to face nationally economical orisis strengthens their business inter relationship.
Orientation Use of Houses in Rural - Urban (A Case Study in the Eastern District of Kartasura, Sukoharjo 2001) Amin, Choirul; Dilahur, Dilahur; Musiyam, Muhammad
Forum Geografi Vol 14, No 2 (2000)
Publisher : Forum Geografi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kartasura, seen formspace point of view, has special position because it is located in the corridor intersection between Semarang – Surakarta – Yogyakarta. Which becomes three central developing cities in central part of Java. This study is carried out in border town area in east part of Kartasura, which consist of four village – Pabelan, Gonilan, Gumpang, and Makamhaji. That are growing fast due to the effect of urban characteristic from Surakarta. The orientation phenomena of the use of house (OPR), the urban population that led to the commercial use is an interesting fact dealing with the influence of urban activities in those areas. The goal of this study is to know the kindsand the spread of the space of OPR population in east part of Kartasura and the factors, which is studied, is the houses in the research areas and the respondents are the owner of the houses. The sampling uses systematic proportional random sampling. The location of house sample (UMS, UNS, Islamic Boarding Shcool of Assalam), health services (RSIS and RSO), and commercial services (ALFA, UMS stores). All of them are located in Pabelan and Makamhaji. While industrial center consist of PT Tyfountex and small industries around it in Gumpang. Every central activities is divided into two cluster based on the relative distance from central activities (far and near), so as a whole there are four clusters which made up of two clusters in service center and the other in industrial center. Sample at every cluster is taken proportional about 2,5% based on homogenity consideration, whether the selecction of house sampling is taken randomly. The numbers of samples as a whole 175 respondents. The collected data are prensented in the form of frequency and cross table. Qualitative data analysis uses logical thought, deductive induccctive, analogy and comparison, while quantitative data analysis is done using frequency table analysis and cross table. The use of both analysis is sadapted with the data and goal of the study. The result of this  study shows that 1) OPR population in east part of Kartasura consist of three kinds, commercial OPR, non commercial, and combination. While the spreading space of the kind of OPR follows the concept of distance decay principle – the nearer relative distance of the house to the center of activities, the more commercial orientation the use of the house is. 2) External factor, which influence OPR, is the developing urban activities such industry, commerce, education, and health instrument. While the internal factor which influence to OPR is the size of land ownership.
Decreasing of Participation of Youth in Agricultural Sector (Case Study at Delanggu Village, Delanggu, Klaten) Amin, Choirul; Aminudin, Muhammad Farid; Dilahur, Dilahur; Priyono, Priyono
Forum Geografi Vol 14, No 2 (2000)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/forgeo.v14i2.447

Abstract

This study is carried out in Delanggu, Klaten, that has high productivity of rice but undergoing a decrease in the role of the sector of agriculture. The goal of this study is to observe young people departicipation in the sector od agriculture and fators that influence it. The method used is survey method. The population is all of the young people in Delanggu, 1.419 peoples. The sampling uses stratified proporsional quota sampling where respondents are divided into three groups of age, 15 – 19 years old, 20 – 24 years old, and 25 – 29 years old. Every sampling in eah group is taken 5% proportionally, with its homogenates consideration, while the characteristic, which has determined in order to fulfil the number of determined quota in each age group. Collected data is presented in the form of frequency and cross table. Qualitative data analysis uses logical thought, deducyive – inductive, analogy ang comparison, whereas analyzing frequency and cross table uses quantitative data analysis. The use of both analysis is adjusted to the data and goal of the study.
The Linkage of Business Community (Case Study of Rattan Industries in the Village of Trangsan, Gatak, Sukoharjo) Priyono, Priyono; Dilahur, Dilahur; Amin, Choirul; Maftuchah, Isti’ana; Syafrianingsih, Dina
Forum Geografi Vol 13, No 2 (1999)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/forgeo.v13i2.461

Abstract

Indonesian industry is likely to snap because it relies on the monopolitic conglomerate’s industry so that it cause the inter relationship between big and smaller units of industry to become weak. The weakness of the industrial relationship is caused by the units independetly. This is different from the industry which is based on community concept emphasizing a main priority to close inter relationship between the units. This research was arried out in Trangsan, Gatak, Sukoharjo, Central Java. Where there is a industrial community which has been a close inter relationship since long time ago. The goal of this research is to know the type and the nature of unit inter relationship in rattan industrial community in Trangsan, and know the strategy how it faced a nationally economical crisis.This research used a survei method. The number of the population was 110 entrepreneurs from Trangsan. The sample was obtained with stratied into three categories, based on number of labour force. Every category was taken 20% as sample based on homogeneity sample, ana the respondent was examined with random sampling. The collected data were presented in frequency and cross table. The analysis of qualitative data used logical rationale, deductive – inductive, analogy and comparison, while the analysis of quantitative data used the analysis of frequency and cross table. The use of these two analysis was the result of the research.These are the result of the research: 1) a inter relationship among small – scalled businesses; 2) there is a weak inter relationship between small and medium scaled industries; 3) the business inter relationship of rattan industries is subcontract in which a part of the big scaled industry’s job is reponsible for the small saled one; 4) the form of the business inter relationship is cooperative; 5) the main strategy of rattan industry community to face nationally economical orisis strengthens their business inter relationship.
Departicipation of Youth in Agricultural Sector (Case Study at Delanggu Village, Delanggu, Klaten) Dilahur, D; Umrotun, U; Priyono, P; Amin, Choirul; Aminudin, M. Farid
Forum Geografi Vol 15, No 2 (2001): December 2001
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/forgeo.v15i2.4573

Abstract

This study is carried out in Delanggu, Klaten, that has high productivity of rice but undergoing a decrease in the role of the sector of agriculture. The goal of this study is to observe young people departicipation in the sector od agriculture and fators that influence it. The method used is survey method. The population is all of the young people in Delanggu, 1.419 peoples. The sampling uses stratified proporsional quota sampling where respondents are divided into three groups of age, 15-19 years old, 20-24 years old, and 25-29 years old. Every sampling in eah group is taken 5% proportionally, with its homogenates consideration, while the characteristic, which has determined in order to fulfil the number of determined quota in each age group. Collected data is presented in the form of frequency and cross table. Qualitative data analysis uses logical thought, deducyive-inductive, analogy ang comparison, whereas analyzing frequency and cross table uses quantitative data analysis. The use of both analysis is adjusted to the data and goal of the study.
Management of an Underground River to Overcome Water Scarcity in the Gunung Sewu Karst Area, Indonesia Amin, Choirul; Priyono, Priyono; Jauhari, Arif; Priyana, Yuli; Priyono, Kuswaji Dwi; Cholil, Munawar
Forum Geografi Vol 31, No 1 (2017): July 2017
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/forgeo.v31i1.4502

Abstract

Since people living in a karst area periodically face a crisis due to a lack of fresh water, it is necessary to re-evaluate the ability to use water resources. An appropriate and effective management is required to use available water resource sustainably. We describe a management process of exploring underground river in karst region as water resources. The activities completed included four phases, namely exploration, pre-lifting activities, the water lifting and post-lifting activities. The exploration phase included speleological surveys and data collection for the cave mouth using remote sensing instrument. The pre-lifting was done to prepare various requirements before the lifting process was completed. The water lifting phase consisted of the construction of an underground river dam, the installation of submersible pumps, the construction of reservoirs and the installation of piping to connect to the public hydrant. The post-lifting phase was mainly conducted to organise water distribution evenly. This management model was evidenced to successfully overcome drought in Pucung village by providing fresh water to the local community. Moreover, this model promoted residents’ cost savings by reducing their expenses for buying water from IDR 50,000/m3 to IDR 3,500/m3 (1,300 percent).
The Orientation of The Use of Houses In The Sub Urbans: A Case Study In East Part of Kartasura, Sukoharjo 2001 Dilahur, D; Musiyam, M; Amin, Choirul
Forum Geografi Vol 15, No 2 (2001): December 2001
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/forgeo.v15i2.4579

Abstract

Kartasura, seen formspace point of view, has special position because it is located in the corridor intersection between Semarang-Surakarta-Yogyakarta. Which becomes three central developing cities in central part of Java. This study is carried out in border town area in east part of Kartasura, which consist of four village – Pabelan, Gonilan, Gumpang, and Makamhaji. That are growing fast due to the effect of urban characteristic from Surakarta. The orientation phenomena of the use of house (OPR), the urban population that led to the commercial use is an interesting fact dealing with the influence of urban activities in those areas. The goal of this study is to know the kindsand the spread of the space of OPR population in east part of Kartasura and the factors, which is studied, is the houses in the research areas and the respondents are the owner of the houses. The sampling uses systematic proportional random sampling. The location of house sample (UMS, UNS, Islamic Boarding Shcool of Assalam), health services (RSIS and RSO), and commercial services (ALFA, UMS stores). All of them are located in Pabelan and Makamhaji. While industrial center consist of PT Tyfountex and small industries around it in Gumpang. Every central activities is divided into two cluster based on the relative distance from central activities (far and near), so as a whole there are four clusters which made up of two clusters in service center and the other in industrial center. Sample at every cluster is taken proportional about 2,5% based on homogenity consideration, whether the selecction of house sampling is taken randomly. The numbers of samples as a whole 175 respondents. The collected data are prensented in the form of frequency and cross table. Qualitative data analysis uses logical thought, deductive induccctive, analogy and comparison, while quantitative data analysis is done using frequency table analysis and cross table. The use of both analysis is sadapted with the data and goal of the study. The result of this study shows that 1) OPR population in east part of Kartasura consist of three kinds, commercial OPR, non commercial, and combination. While the spreading space of the kind of OPR follows the concept of distance decay principle-the nearer relative distance of the house to the center of activities, the more commercial orientation the use of the house is. 2) External factor, which influence OPR, is the developing urban activities such industry, commerce, education, and health instrument. While the internal factor which influence to OPR is the size of land ownership.
Orientation Use of Houses in Rural - Urban (A Case Study in the Eastern District of Kartasura, Sukoharjo 2001) Amin, Choirul; Dilahur, Dilahur; Musiyam, Muhammad
Forum Geografi Vol 14, No 2 (2000)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/forgeo.v14i2.445

Abstract

Kartasura, seen formspace point of view, has special position because it is located in the corridor intersection between Semarang – Surakarta – Yogyakarta. Which becomes three central developing cities in central part of Java. This study is carried out in border town area in east part of Kartasura, which consist of four village – Pabelan, Gonilan, Gumpang, and Makamhaji. That are growing fast due to the effect of urban characteristic from Surakarta. The orientation phenomena of the use of house (OPR), the urban population that led to the commercial use is an interesting fact dealing with the influence of urban activities in those areas. The goal of this study is to know the kindsand the spread of the space of OPR population in east part of Kartasura and the factors, which is studied, is the houses in the research areas and the respondents are the owner of the houses. The sampling uses systematic proportional random sampling. The location of house sample (UMS, UNS, Islamic Boarding Shcool of Assalam), health services (RSIS and RSO), and commercial services (ALFA, UMS stores). All of them are located in Pabelan and Makamhaji. While industrial center consist of PT Tyfountex and small industries around it in Gumpang. Every central activities is divided into two cluster based on the relative distance from central activities (far and near), so as a whole there are four clusters which made up of two clusters in service center and the other in industrial center. Sample at every cluster is taken proportional about 2,5% based on homogenity consideration, whether the selecction of house sampling is taken randomly. The numbers of samples as a whole 175 respondents. The collected data are prensented in the form of frequency and cross table. Qualitative data analysis uses logical thought, deductive induccctive, analogy and comparison, while quantitative data analysis is done using frequency table analysis and cross table. The use of both analysis is sadapted with the data and goal of the study. The result of this  study shows that 1) OPR population in east part of Kartasura consist of three kinds, commercial OPR, non commercial, and combination. While the spreading space of the kind of OPR follows the concept of distance decay principle – the nearer relative distance of the house to the center of activities, the more commercial orientation the use of the house is. 2) External factor, which influence OPR, is the developing urban activities such industry, commerce, education, and health instrument. While the internal factor which influence to OPR is the size of land ownership.