Claim Missing Document
Check
Articles

Found 4 Documents
Search

Analisis Akuntansi Untuk Likuidasi Korporasi Pada Reksa Dana Terproteksi Tram Terproteksi Prima Xi Ahmad Gufron; Amrie Firmansyah; Firman Anugrah Firdaus
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.302 KB) | DOI: 10.35212/277626

Abstract

The Imposed Statement of Financing Accounting Standards in Indonesia allow an entity to use another accounting basis other than going concept base when management intends to liquidate the entity or discontinue the trading (PSAK 1, 2015). This study aims to discuss the implementation of accounting standard and the procedures applied by the Reksa Dana Terproteksi TRAM Terproteksi Prima XI management related to its liquidation. This study employs a qualitative approach with using data of TRAM Terproteksi Prima XI’s Audited Financial Statement 31 December 2015 (Liquidation Base) and 2014 (Business Continuity Base) and for the years on that date and Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus. Therefore, it could be seen the relation to the imposed accounting standard and liquidation procedures regulated in Indonesia. This study concludes that Reksa Dana Terproteksi TRAM Terproteksi Prima XI apply FASB Accounting Standards Codification Topic 205 on Liquidation Basis of Accounting in the liquidation process. Also of terms of corporate liquidation procedures, Reksa Dana Terproteksi TRAM Terproteksi Prima XI implements more detailed procedures that the Act number 47 of 2007 which only regulates the procedure of liquidation in practice. It could be seen from Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus which further explains the obligations of investment managers in the liquidation process compared to the role of the liquidator itself and reporting the results of liquidation and the distribution of proceeds of liquidation to the Financial Services Authority.
PERENCANAAN ALTERNATIF JALAN BEBAS HAMBATAN DENGAN FLEXIBLE PAVEMENT METODE BINA MARGA 2013 DAN RENCANA ANGGARAN BIAYA TOL PASURUAN – PROBOLINGGO KM 3 – KM 10 Ahmad Gufron; Irawati Irawati; Taufan Abadi
HEXAGON Vol 3, No 1 (2018): HEXAGON
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/hgn.v3i1.2908

Abstract

Jaringan  jalan  raya  sebagai  prasarana  transportasi  darat  memegang  peranan  yang  sangatpenting dalam sektor perhubungan terutama untuk kesinambungan distribusi barang dan jasa. Sebagai salah satu daerah sentra industri tentu berdampak pada kepadatan lalu lintas, baik di jalan dalam kota maupun luar kota seperti di wilayah utara Jawa Timur seperti pada ruas jalan Grati – Pasuruan sampai dengan Tongas – Probolinggo. Oleh karena itu diperlukan adanya jalus alternatif yang ditujukan untuk menyelesaikan masalah itu. Penelitian ini berisi tentang alternatif perencanaan jalan tol yang dimana jalan tol pada umumnya memakai perkerasan kaku.  Perencanaan  tebal  perkerasan  berdasarkan  “Manual  Desain  Perkerasan  Jalan  Tahun2013”  sedangkan  untun  rencangan  anggaran  biaya  berdasarkan  Manajemen  “Proyek  danKonstruksi Jilid I”. Dari data diperoleh pannjang jalan tol rencana adalah sepanjang 7 KM, dari data survey yang dilakukan oleh PT. Multi Phi Beta Consultan Engginering bahwa LHR adalah sebesar 46.467 kendaraan pada tahun 2016. Sedangkan dari hasil perhitungan tebal perkerasan yang dibutuhkan adalah sebesar LPA/CTB 10 cm, AC-BC sebesar 22 cm, dan AC-WC sebesar5 cm. Untuk rencana anggaran biaya yang dibutuhkan untuk 7 KM perencanaan perkerasanlentur sejumlah Rp. 79.305.225.275.
Analisis Akuntansi Untuk Likuidasi Korporasi Pada Reksa Dana Terproteksi Tram Terproteksi Prima Xi Ahmad Gufron; Amrie Firmansyah; Firman Anugrah Firdaus
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/277626

Abstract

The Imposed Statement of Financing Accounting Standards in Indonesia allow an entity to use another accounting basis other than going concept base when management intends to liquidate the entity or discontinue the trading (PSAK 1, 2015). This study aims to discuss the implementation of accounting standard and the procedures applied by the Reksa Dana Terproteksi TRAM Terproteksi Prima XI management related to its liquidation. This study employs a qualitative approach with using data of TRAM Terproteksi Prima XI’s Audited Financial Statement 31 December 2015 (Liquidation Base) and 2014 (Business Continuity Base) and for the years on that date and Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus. Therefore, it could be seen the relation to the imposed accounting standard and liquidation procedures regulated in Indonesia. This study concludes that Reksa Dana Terproteksi TRAM Terproteksi Prima XI apply FASB Accounting Standards Codification Topic 205 on Liquidation Basis of Accounting in the liquidation process. Also of terms of corporate liquidation procedures, Reksa Dana Terproteksi TRAM Terproteksi Prima XI implements more detailed procedures that the Act number 47 of 2007 which only regulates the procedure of liquidation in practice. It could be seen from Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus which further explains the obligations of investment managers in the liquidation process compared to the role of the liquidator itself and reporting the results of liquidation and the distribution of proceeds of liquidation to the Financial Services Authority.
PENGGUNAAN BAHAN AJAR BERBASIS MULTIMEDIA INTERAKTIF TERHADAP HASIL BELAJAR MATEMATIKA SISWA Ahmad Gufron; Darwan Darwan; Widodo Winarso
INSPIRAMATIKA Vol 4 No 2 (2018): Inspiramatika, December 2018
Publisher : Program Studi Pendidikan Matematika FKIP Universitas Islam Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.977 KB) | DOI: 10.52166/inspiramatika.v4i2.889

Abstract

Mathematics is a lesson that most students do not like. This, resulting in low mathematical learning outcomes. Therefore, in order to optimize the results of learning mathematics is required interactive and innovative teaching materials. The utilization of teaching materials based on interactive multimedia is an alternative solution that is needed to the problem. So the purpose of this study is to analyze the influence of the use of interactive multimedia-based teaching materials to the results of learning mathematics. The measured mathematical learning results include affective, psychomotor and cognitive spheres. The method used in this study is a qualitative research design with One-Group Pretest-Posttest Design. The study population used class VII in MTsN 8 Losari. With class study sample VII A by random sampling. Data collection was done before and after being treated which was obtained through math test, then analyzed using linear regression test. it was found that interactive multimedia usage response was in a good category with 74% percentage. In the affective domain is in the good category with a percentage of 74%. While in the psychomotor realm is in a good category by obtaining 77.5% percentage. In addition, the results of pretest (33.22) and posttest (85.84) averaged, then an increase of 44%. When viewed from hypothesis test by using regression test; 1) ineffective learning result, interactive multimedia influence 15,5%, 2) learning result of the psychomotor domain, multimedia affects 15,8%, and 3) in multimedia cognitive domain influence 11,4%. This shows that there is the influence of interactive multimedia usage to the three aspects of student learning result of mathematics