Asuransi jiwa merupakan lembaga yang memiliki peranan penting di Indonesia karena kegiatannya berperan dalam perlindungan resiko kehidupan finansial tak terduga yang diakibatkan karena meninggalnya ...seseorang. Perkembangan usaha perasuransian saat ini semakin pesat, sehingga semakin banyak pula industri perasuransian yang bermunculan, salah satunya adalah asuransi jiwa berbasis syariah. Mengingat adanya asuransi jiwa syariah, maka untuk menyusun dan menyajikan laporan keuangan asuransi jiwa, Ikatan Akuntan Indonesia (IAI) mengeluarkan PSAK nomor 108 tentang akuntansi transaksi asuransi jiwa syariah sebagai kebijakan akuntansi yang mengatur perusahaan yang memberikan pelayanan asuransi jiwa. Tujuan utama penelitian ini adalah menganalisis salah satu perusahaan asuransi jiwa syariah di Kota Jember dalam menyajikan laporan keuangan sesuai dengan PSAK nomor 108. Penelitian ini mengunakan jenis penelitian deskriptif kualitatif, sehingga pengumpulan data yang dipergunakan dalam penelitian ini yaitu wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa pendekatan akuntansi transaksi asuransi jiwa syariah pada PT Asuransi Jiwa Syariah “X” sejalan dengan PSAK No. 108. Namun, di bidang akuntansi dan pelaporan keuangan, PT Asuransi Jiwa Syariah “X” belum sepenuhnya sejalan dengan PSAK 108.
Green banking diterjemahkan sebagai upaya perbankan untuk mengutamakan pemenuhan keberlanjutan dalam penyaluran kredit atau kegiatan operasionalnya. Bank memiliki hak penuh untuk menurunkan ...pembiayaan atau tidak, tergantung sejauh mana kegiatan yang akan dibiayai dengan pinjaman bank berdampak pada lingkungan. Penelitian ini bertujuan untuk menganalisis dampak green invesment dan green competitive strategies terhadap kepuasan tentang konsep green bankin BRI di Lampung. Penelitian ini termasuk penelitian survey yang dilakukan pada 75 nasabah Bank BRI Syariah KC Tanjung Karang. Pengumpulan data menggunakan kuesioner dan observasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan green investment dan green competitive strategies berdampak pada pelaksanaan green baking BRI Syariah KC Tanjung Karang. Variabel yang paling besar berdampak tersebut adalah green competitive strategies.
Kata kunci : green banking, green invesment, green competitive strategies, kepuasan nasabah
Transferability of self-regulated learning (SRL) knowledge is an essential feature to be developed for constructing learners' knowledge for learning SRL skills in a variety of learning situations. ...However, we assume two crucial difficulties: cognitive load to focus on and implicitness of SRL process. In overcoming these difficulties, this paper proposed a learning design of learning experiences in a learning environment for supporting learner's construction of awareness of transferable SRL knowledge. The learning design clarifies the requirements of how the environment supports learning experiences with verbalization support of a mentoring task of SRL knowledge.
Stingless bees (Hymenoptera: Apidae) are widely distributed in tropics and subtropics areas. Now these bees are farmed by the human because they produce honey and propolis. Natural enemies can ...disturb the colony that affects to nest structure and productivity of these bees. This study aimed to study the common nest structure and additional nest structure of stingless bees which caused by natural enemies. This research was conducted from August to November 2015. Samples were taken from three locations, i.e, Pasuruan (East Java), Tasikmalaya (West Java), and Rangkasbitung (Banten). Descriptive analysis was used to compare the structure and composition of the nest in bamboo and additional nest structures in relation with natural enemies. Generally, the structure and composition of the nest of stingless bees in bamboo consist of nest entrance, storage pots (honey and pollen), and brood cells. We didn’t found natural enemies of stingless bees in Pasuruan and Tasikmalaya and these colonies did not create additional nest structures. In contrast, the colonies in Rangkasbitung created additional nest structures i.e. the inner entrance covered by batumen and cerumen and also build a root-like structure. Natural enemies found in the colony at Rangkasbitung were cockroaches (Blattodea: Blattidae), histerid beetles, Platysoma leconti (Coleoptera: Histeridae), nitidulid beetles, Carphophilus sp. (Coleoptera: Nitidulidae), and ants, Pheidole sp. (Hymenoptera: Formicidae).
The reuse of material from collapsed building debris as a natural aggregate substituent has been an alternative to solve concrete waste in Indonesia. However, its use in larger structures needs ...further research. The objectives of this research are to study the concrete homogeneity at a certain sample height and to find the strength prediction of Recycled Aggregate Concrete (RAC). In the previous laboratory study, the obtained concrete compressive strength with 20% RAC substitution (from the concrete ruins with fc’ = 30 MPa) was 27-30 MPa. Since, RAC contains natural aggregates and mixed cement paste, it is important to research the distribution, homogeneity and strength prediction of the concrete. The measurement was done using a non-destructive instrument called Ultrasonic Pulse Velocity (UPV). This paper presents a series of experiments investigating homogeneity and predicting compressive strength using both Destructive and Non-Destructive Tests (NDT). To do so, three steps in the experimental works were done. Firstly, UPV propagation measurements at four different levels through vertical prismatic beam specimens was performed. Two transducers were used in the direct mode of transmission with a 15 cm distance of measurement. Secondly, identical concrete samples cast in cubic form were measured using UPV and tested under compression. Thirdly, the core-drilled samples were taken from the vertical prismatic beam specimens for further investigation. The wave propagation velocity through RAC and the concrete compressive strength relationship demonstrate similar pattern as concrete with GFC (Gypsum-free-cement) performed by Brozovsky. This pulse velocity-concrete strength relationship can be used to predict the strength of RAC. Both the prediction curve and the homogeneity properties can be useful when casting a larger element of structures using RAC.
This research wants to examine the effects of Working Capital to Total Asset (WCTA), Current Liabilities To Inventory(CLI), Total Asset Turnover(TAT), Gross Profit Margin (NPM) and to profit growth ...of manufacture company. The sampling technique used in this research is purposive sampling, with some criteria, those are: (1) the manufacture company listed in IDX in research period and the avaliable of financial statement as the research period 2011 until 2013 ; (3) the manufactur company has not negative profit. The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that partially Working Capital to Total Asset (WCTA), Total Asset Turnover (TAT), and Net Profit Margin (NPM) variable, have a positive significant to profit growth of manufacture company, while Current Liabilities To Inventory (CLI) doesn’t have influence to profit growth of manufacture company. From the research also known that those fourth variable (WCTA, CLI, TAT, and NPM) simoultaneously have an influence to profit growth of manufacture company. The prediction percentage of those variable simoultaneously are 35,9%. Keywords: Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Total Asset Turnover (TAT), Net Profit Margin (NPM) and profit growth.
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