Worth Rp Research Articles

Analisis Biaya Promosi untuk Meningkatkan Pendapatan pada Djava Wedding Karawang

The costs incurred for promotional activities can increase revenue, because from this activity consumers can find out information about products or services sold by the company. The level of income that is predicted to increase along with the amount of costs incurred. Wedding organizer is a service that provides services to help the bride and groom in meeting their wedding needs according to the theme chosen by the bride and groom. The purpose of this research is to analyze the costs incurred for promotion, income earned as well as activities carried out to increase income at Djava Wedding Karawang. The population in this study data on the financial statements of Djava Wedding Karawang for 5 years, namely 2018 - 2022, so that the samples used are promotional costs and income. This research uses quantitative descriptive methods. The results of the research show that there is a promotional fee issued by the largest company at the Expo Wedding activity of Rp. 25.000.000 while the smallest in make-up model activities is Rp. 300.000. The income obtained by the company has fluctuated due to promotional activities carried out by Djava Wedding Karawang, namely through the Wedding Expo which can increase revenue by 11.11% worth Rp. 277.980.000 from promotional income and Rp. 13.899.000 from booking.

FEEDING STUDY OF TOFU WASTE FERMENTATION ALTERNATIVE IN THE BUSINESS CULTURE OF NILE TILAPIA FISH (Oreochromis niloticus) IN CILONGOK DISTRICT, BANYUMAS DISTRICT

This research aims to examine alternative feed made from tofu dregs to reduce production costs, especially feed costs by 10-20% in tilapia rearing businesses. In Kalisari Village, Cilongok sub-district, there is tofu dregs waste that has not been utilized. The nutritional content of tofu apas is crude protein 27.55%, fat 4.93%, crude fiber 7.11%, BETN 44.50%, Making fish food with tofu dregs can be done through a fermentation process with probiotics. This descriptive analysis method is used for qualitative data presented in the form of simple descriptions and tabulations such as tables, diagrams, graphs. The data collected is in the form of primary data and secondary data, primary data using the interview method, kuestionnaire using direct observation in the field while secondary data using literature study. The research was carried out in Cilongok District from 2 February to 2 May 2023. Based on the data analysis that has been carried out, it shows that providing alternative feed with a percentage of pellets and fermented tofu dregs (50%:50%) is 58.9% or worth Rp. 2,102,109,- (tarpaulin pool) and 59.8% or Rp. 2,181,909,- (ground pool). Then in ponds with cultivation treatment according to SNI and providing alternative feed with a percentage of pellets and fermented tofu dregs (75%:25%) of 50.2% or worth Rp. 1,475,109,- Use of fermented tofu dregs as alternative feed if converted on a scale A business with an average pool area of main actors/businesses in Cilongok District (190m2), can reduce production costs for feed production by IDR 866,805.- or 16.85%.

Pendampingan Pelaksanaan Program Warung Stop Stunting di Kelurahan Klegen dan Manisrejo Kota Madiun

The Madiun City Government officially launched the Stop Stunting Warung (WSS) program. WSS is present in every sub-district as a form of building complete human beings to realize community welfare. The program runs for 9 weeks starting on Tuesday, October 18, 2022, and ending on Tuesday, December 26, 2022, targeting pregnant women and toddlers in all 27 neighborhoods across 3 districts of Madiun City. In this program, pregnant women and stunted children will receive a weekly Social Package consisting of; 1) Staple foods such as rice, eggs, canned fish, milk, oil, biscuits, vegetables, and fruits; 2) Ready-to-eat Lunch; 3) Shopping Vouchers worth Rp. 50,000. Tantular Cooperative Management Academy strongly supports and highly appreciates this program by joining as an implementing partner in two neighborhoods, namely Klegen and Manisrejo. The program is expected to realize a healthy, intelligent, and morally upright Madiun community.

Manfaat Dan Keunggulan Mekanisme Penggunaan Asuransi Simas Sehat Gold Terhadap Nasabah

In today's era and the changing and needs regarding a good health system, health insurance has a very important role in supporting universal access to health services and protecting individuals and families from unexpected financial risks. Thus, this research aims as an educational material for the wider community, especially in Indonesia, which is actually in dire need of health insurance but still in doubt about its benefits and financial value. In this research, the author uses a qualitative research approach in the form of a library study (Library Research). The result of this research is that Simas Sehat Gold Insurance for customers has many benefits including: (1) Customers can already enjoy a cashless system. (2) Customers under the age of 50 do not need a medical examination. (3) Simas Sehat Gold Insurance can be paid in installments per month through a Visa or Mastercard credit card. (4) There is free personal accident insurance worth Rp 10 Million. (5) There are emergency medical evacuation guarantees around the world. And the advantages of Simas Sehat Gold insurance products include using a cashless system and products from PT. Sinar Mas Insurance has a wider range of hospital providers or partners so that customers are easier to find and receive by the hospital.

ANALISIS RANCANGAN PERBAIKAN DESIGN MOLD DENGAN MENGGUNAKAN METODE TAGUCHI DI PT X

PT X Indonesia is one of the Korean Foreign Manufacturing Companies (PMA) that produce injection molding. December 2022 PT X Indonesia received customer complaints from PT. Y because of defects in products such as: gas burn, white spot, weld line, bending, short shoot, bubbles, flashing, silver, wrong color, and contamination. Flashing is a type of defect that the largest number of ratios reaches 10% while the defect restriction of the customer is 2% so the company and the authors choose the theme of improvement in 2018 is the improvement of molding design to reduce flashing defects in plastic products. The method used in the proposed improvement of molding design is the taguchi method by making 4 point suggestion that is the level 1 slot dimension: Hight 70mm taper 15 °, level 2: Hight 70mm taper 10 °, level 3: High 70mm taper 5 °; insert level 1 dimension: 70mm taper insert 1 °, level 2: 70mm taper deepness insert 2 °, level 3: 70mm taper deepth insert 3 °; clamping tolerance force level 1: + 5%, level 2: + 8%, level 3: + 10% and parting line line length 1: 10mm, level 2: 20mm, level 3: 30mm. The proposed best molding design improvements are in Slast dimensions: Hight 70 mm taper 15 °, Insert: 70mm taper deepness 2 °, clamping force tolerance + 10%, Parting Line Length: 30mm. The smallest flashing flaw was found to be 0.1% in confirmatory experimental conditions, much smaller than the specified target defects of 2%. Cost reduction cost obtained by PT ART Mold Indonesia with the proposed repair on Molding design that is Rp 115.600.000,00 per 1 molding. The cost savings incurred by customers of PT ART Mold Indonesia is worth Rp 784.080.000,00 per year

ANALISA EKONOMI RANCANGAN PLTS OFF-GRID PADA ADIDAYA WORKSHOP

The PLTS Off-Grid design at the Adidaya Workshop as an additional power supplier is based on the load needs used for the equipment and operational on the workshop. PLTS Off-Grid features are economically likely to take a long time to make a profit. This study deals with the economic analysis of the PLTS Off-Grid system design using the Net Present Value (NPV) analysis method and aims to find out the comparison projections between output and output of the Off-Grid PLTS project at the Adidaya Workshop during the estimated life of PLTS will operate over 20 years. After the calculation, it was obtained that 1th Scenario using a variation of the solar panel capacity of 300 Wp with a battery of 540 Ah produced the largest RAB demand value worth Rp. by 286.038.441 While the smallest RAB requirement value is generated from 4th Scenario using a variation in solar panel capacity of 300 Wp with a 540 Ah battery worth Rp 252.093.730. The largest and the smallest NPV values are also generated by 1th and 4th Scenario with the NPV value of -Rp 316.734.509 and –Rp 251.285.665.

Study Of Total Suspended Solid (TSS) Reduction In Coal Mine Water Management In Block III Of PT. Antang Gunung Meratus, South Tapin District, Tapin Regency, South Kalimantan Province

PT. Antang Gunung Meratus is a coal mining company with an area of 22,433 Ha with open pit mining method. PT. Antang Gunung Meratus has been equipped with a wastewater treatment system using active control methods, where the pH, Fe, Mn and Cd content of mine water is normal while the total suspended solid (TSS) value is more than 200 ppm in a state exceeding the water quality standard limit set by South Kalimantan Governor Regulation No.36 of 2008. The purpose of this study is to determine the results of water quality before and after it is managed and what methods are used in its management and how much costs are spent in managing the mine water. The research methods used are literature study methods, research in the field, primary and secondary data collection, data processing, data analysis and conclusions. The results showed that mining water in the WWTP area had the highest total suspended solid (TSS) content in July 2022 reaching 4.788 mg/l, while at the outlet the total suspended solid (TSS) value was 23 mg/l, the pH value was 7.22. Iron content (Fe) of 0.04 mg / l manganese content (Mn) of 0.006 and Cadmium (Cd) content of 0.004 mg / l, the content in the outlet comes from laboratory tests and costs incurred in mine water management worth Rp. 840,854,400 as of July 2022.

Can Lexicographic Goal Programming, Artificial Neural Networks, and Value-at-risk Methods be Effective in Analysis of 50 Highest Trade Frequency Issuers Optimum Portfolio

This study aims to describe the optimal stock portfolio as a series of processes for selecting a stock portfolio that suits the needs and desires of investors. The variable used is the daily closing price of the stock exchanges listed on the Indonesia Stock Exchange for the period September 1, 2016 to September 1, 2022 for 50 stocks with the highest trading frequency in the first quarter of 2022 using the value at risk, lexicographic goal method, programming, neural networks, and artificial neural networks. It is known that the value-at-risk method in generating shortfalls is carried out using a valuable approach that exceeds the threshold where the assumption of a 5% tail minimum return is generalized with the Pareto distribution. The input of the neural network in producing the output obtained through the PACF and ACF plots is t1. Issuer price forecasts are obtained using the neural network method and the backpropagation algorithm for each issuer, an SSMS of Rp. 1808.3, ICBP of Rp. 12,717, ASII Rp. 6832.1, BBNI of Rp. 6234.6, INCO of Rp. 2781.8, CPIN of Rp. 12,763, TLKM worth 2630.1, SCMA Rp. 2885.5, and WSKT worth Rp. 1575.7. The issuers obtained have a small MAPE value, which is below 10%. Programming the lexicographical objectives resulted in the nine selected issuers having a minimum standard of risk with maximum returns. Of the nine stocks selected, CPIN, SSMS, BBNI, ICBP, TLKM, ASII, INCO, SCMA and WSKT.
 Keywords: return, value at risk, lexicographic goal programming, backpropagation

Evaluation of Drug Management at the Pharmacy Installation of "X" Regency Health Office Indonesian in 2021

Improving public health status can be influenced by the drug management process, one of the components of which is the availability of good drugs. This study aimed to find out the overall process description of drug management, which includes the planning, procurement, storage, and distribution stages, as well as to know the evaluation of drug management related to compliance with the indicators of the Ministry of Health of the Republic of Indonesia & JICA 2010. This study used a type of research descriptive data collection with retrospective and concurrent. Data analysis was carried out by explaining the drug management process at the "X" Regency Health Office, measuring the value of each drug management indicator, and then making a problem-solving based on the Hanlon method. The results of the evaluation of drug management at the Pharmacy Installation of the "X" Regency Health Office were the suitability of the available drug items with the Fornas of 54%; percentage of fund allocation procurement drugs by 93%; percentage suitability of drug planning and procurement by 73%; the percentage of drug planning accuracy is 84%; percentage and value of expired drugs by 8% worth Rp. 39,888,756; The accuracy of drug distribution is 94%; drug availability12-18 months of 94%; and the percentage of drug blanks is 2%. Some indicators are not up to standard, so improvements are made using the Hanlon method.

PELATIHAN TATA KELOLA NAZHIR WAKAF (PONDOK PESANTREN MATHOLI’UL ANWAR LAMONGAN)

Pondok Pesantren Matholi’ul Anwar Lamongan merupakan lembaga pendidikan Islam yang menyediakan layanan pendidikan formal dan non formal bidang Agama Islam. Sejak tahun 2009 telah melaksanakan aktivitas penghimpunan dan pemberdayaan wakaf, dan sejak tahun 2017 telah menjadi nazir wakaf uang. Jenis wakaf yang dikelola ada 4 jenis wakaf yaitu wakaf aset, wakaf polis asuransi, wakaf Toko Basmalah, dan wakaf uang. Wakaf aset saat ini berupa tanah pertanian seluas 5.546 m2, tanah wakaf untuk gedung asrama dan sekola serta masjid seluas 4.501 m2, dan 3 unit mobil untuk operasional pondok pesantren, serta 1 unit mobil pick up dan 1 unit viar untuk operasional usaha KSPPS Mawar. Wakaf polis asuransi sebesar Rp 3.784.890.000,00, yang hasil investasi atas wakaf polis asuransi tersebut digunakan untuk operasional pondok pesantren. Sedangkan wakaf Toko Basmalah adalah wakah atas hasil usaha dari Toko Basmalah senilai Rp 103.920.000,00, dan wakaf uang senilai Rp1.702.491.600,00. Hasil pengelolaan investasi wakaf uang dan Toko Basmalah selain untuk operasional juga digunakan untuk memberikan beasiswa kepada santri yang kurang mampu. Dengan potensi wakaf tunai yang besar dan memperbaiki kondisi tata kelola wakaf yang masih kurang baik, maka kegiatan pengabdian masyarakat ini memberikan solusi perbaikan yaitu dengan pelatihan tata wakaf tentang standar tata kelola wakaf, menyusun tata kelola pelaporan keuangan wakaf, menyusun tata kelola manajemen aset wakaf, menyusun tata kelola pengawasan internal. Kegiatan pengabdian masyarakat ini akan dilakukan secara pelatihan dan pendampingan menyusun standar tata kelola wakaf kepada pengelola wakaf di Pondok Pesantren Matholi’ul Anwar Lamongan. Kegiatan pengabdian masyarakat di Pondok Pesantren Matholi’ul Anwar Lamongan akan dilaksanakan oleg Tim Dosen Departemen Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Universitas Airlangga (FEB Unair). Hasil pelatihan tata kelola wakaf kepada para pengelola wakaf di Pondok Pesantren Matholi’ul Anwar adalah adanya harapan agar setelah kegiatan pengabdian masyarakat ini tata kelola wakaf di Pondok Pesantren Matholi’ul Anwar Lamongan menjadi lebih baik sehingga dapat menghasilkan informasi yang berguna bagi perencanaan pengembangan wakaf serta meningkatkan penghimpunan wakaf dan pendayagunaan manfaat wakaf.

Analisis Pengaruh Konsep Tri Kaya Parisudha Dan Sistem Pengendalian Internal Terhadap Kecenderungan Fraud (Kecurangan)

This research was motivated by a fraud case in the form of embezzling customer funds worth Rp. 14,027,000 from one of the collectors. The area of this exploration is in KSP. Panca Tirta Rauh during the reign of Gianyar. The reason for this study was to examine the impact of the Tri Kaya Parisudha concept and internal control system on the tendency of KSP fraud. Panca Tirta Rauh, Gianyar. This study utilizes quantitative methods. The review population consisted of his 70 from all employees at his five KSP branches. KSP. Panca Tirta Rauh consists of administrators, cashiers, lifeguards and collectors. The sampling technique utilized is a saturation sampling method with an example size of 70 respondents. Information were gathered by interview and survey strategies and accordingly broke down utilizing various straight relapse investigation methods. The results of this study indicate that 1) the concept of Tri Kaya Parisudha has a significant negative impact on fraud propensity (fraud); 2) The internal control system has a significant negative impact on fraud.

EVALUATION OF MANDIRI CINTA FARMERS (SARI TANI) VILLAGE PROGRAM IN NAEKAKE "A" VILLAGE, MUTIS SUB-DISTRICT NORTH CENTRAL TIMOR DISTRICT

This research is motivated by several problem groups where there is a lack of public understanding of the Sari Tani program, lack of socialization related to the Sari Tani program, assistance that is not optimal, and Sari Tani assistance has not been utilized properly so that the Sari Tani program has not been fully implemented. The purpose of this study was to analyze and describe the evaluation of the Independent Village Love Farmer Program (Sari Tani) in Naekake "A" Village, Mutis District, North Central Timor District. The type of research used in this research is descriptive qualitative research with the research focus on Input Indicators, Process Indicators, Output Indicators, Outcome Indicators. Data sources are informants and documents. Data collection techniques are through observation, interviews, and documentation. Data analysis techniques include data collection, data reduction, data presentation, and data verification/conclusion. The results of this study are the first on input indicators, namely by providing financial assistance in the form of loans worth Rp. 5,000,000.00 as a source of supporting funds and basic materials for program implementation; secondly on process indicators is the implementation of socialization to increase the understanding of beneficiary groups; thirdly, on output indicators, namely that the provision of assistance in the form of loan funds was realized and it was also found that there had never been a joint evaluation with the community; and fourth, namely the impact indicator is the increase in people's welfare in the economic field. Keywords: Evaluation, Program, Sari Tani.

Analysis of contractor capacity level in following E-tender in Gianyar District

The implementation of government procurement of goods/services in the Gianyar Regency is carried out electronically by E-Tendering. In practice, the participation and bid value of bidders tends to decrease both during conventional auctions and electronic auctions. This study aims to determine the level of contractors' ability to participate in e-tenders, factors that affect participation or contracts not to participate in e-tenders, and what deficiencies exist in the implementation of e-tenders in Gianyar Regency. The sample used in this study were 73 contractor companies in this Regency in the analysis of the contractor's ability level, and 43 companies in the factor and deficiency analysis where this number used the sampling method using simple random sampling technique with purposive sampling and data collection using observation from GAPENSI Gianyar Regency and questionnaires. Data analysis was carried out by descriptive analysis. From the results of the analysis of contractors, the dominant qualification is K1. Therefore, the contractor's ability to participate in e-tenders is the most dominant in projects valued at Rp.0 - Rp. 1 Billion. And for the category e-tender highest in the B2 qualification with the contractor's ability level, they can participate in projects worth Rp.0 - Rp. 50 billion.

Desain Rute dan Optimasi Biaya Transportasi Pengisian Tabung Oksigen menggunakan Metode Complete Enumeration pada CV. Tasman Gases

The increasing demand for filling oxygen cylinders makes CV. Tasman Gases has always been consistent in planning transportation cost optimization strategies. The filling of oxygen cylinders in one distribution can transport up to 45 tubes sent to the concerned partner. The purpose of this study is to determine the shortest route and optimal cost in distributing. The method used is Complete Enumeration. The samples used include distribution locations and mileage. The procedure used begins with determining the number of routes, estimated mileage and fuel costs. There is the most optimal route selected from the 12 modeled routes. The selected route has the least transportation costs. This research makes CV. Tasman Gases has the best route, A-D-C-E-F with a distance of 10.9 km worth Rp. 10,423.13. This value is more effective than the existing A-E-C-D-F condition with a distance of 12.8 km obtaining fuel costs of Rp. 12,240.00. Thus, the distribution route and costs that have been optimal make CV. Tasman Gases can implement and identify future transportation constraints.

Design of Appropriate Technology Based on Waste Treatment Equipment Using Value Engineering Method in Kedung Turi

The purpose of this research is to create a waste burner using raw materials from factory welding waste. The method used in this research is the value engineering method. In Gununggansir Village, there is an increase in waste, one of which is in Kedung Turi Hamlet, which is very significant, causing a buildup of garbage and inadequate waste management in Gununggangsir Village. This is an alternative that is made is an environmentally friendly waste incinerator. The process of making a garbage incinerator has the advantage of being environmentally friendly by using used goods that are not used and can still be used. In this research, what will be done is utilizing used goods that have value and function to achieve a target value. The result of using this used material is that it saves the cost of making Trush Burner which was originally worth Rp. 1,626,000 to Rp. 965,000.

PENYUSUNAN RENCANA PEMULIHAN SEBELUM TERJADI BENCANA (PRE DISASTER RECOVERY PLANNING) SEBAGAI UPAYA MEMITIGASI RISIKO KEMUNGKINAN KEJADIAN BENCANA TANAH LONGSOR DI KABUPATEN PURWOREJO

Landslides is a high-risk threat in the Kaligesing district area, Bener district and Bruno district in Purworejo Regency. This refers to RT/RW Regency documents, History of landslides and results of field searches conducted by the service team. This activity aims to compile a plan for recovery before the disaster (Pre Disaster Recovery Planning) will occur a possible landslide in Purworejo Regency. Method of using activities ECLAC (Economic Commission for Latin America and the Caribbean) which is used analyzes analyzes each sector of damage and losses and the method of assessment of damage and losses (Damage and Loss Assessment). This activity was carried out in 5 stages which were completed in a duration of 6 months. The results of the high impact area of ​​landslides occurred in 31 villages with 108 hamlets in the Kaligesing District, Bener District and Bruno District, as well as the potential threat of disaster for a total of 60,515 inhabitants living in the area. Evaluation of damage and loss of impact from the possibility of a landslide in Purworejo Regency worth Rp 417.617.458.000, with the total post-disaster recovery needs worth Rp 207.146.141.000. The Recovery Plan Document Before a Disaster can be legalized by the Purworejo Regency Government as a disaster planning document, action plan for rehabilitation and construction of landslides, and guidelines with legal force in the implementation of rehabilitation and construction of landslide disasters in Purworejo Regency.

Analisis Kontribusi Sektor Pertanian Dalam Meningkatkan Produk Domestik Regional Bruto (PDRB) Kabupaten Bener Meriah di Masa Pandemi Covid-19

The agricultural sector is the largest contributor to the district's GDP. Really Merry. However, this sector has a slow growth rate from year to year. Therefore, this study aims to see how far the contribution of the agricultural sector, especially the agricultural sub-sector, using SS and LQ analysis. This research is qualitative, while the data analysis technique uses Shift Share (SS) and Location Quetient (LQ) analysis. The results showed that the contribution of the agricultural sub-sector to the GRDP of Bener Meriah Regency in 2020 was highest in the Plantation sub-sector, which was 20.39% worth Rp. 741.50 billion of the total GRDP of the agricultural sector in the Bener Meriah area. By using the LQ method, the main agricultural sub-sectors are the horticulture sub-sector, the plantation sub-sector and the food crops sub-sector, while the non-primary agricultural sub-sectors are the livestock and fishery sub-sectors. And based on the analysis of Agricultural Shift Share in Bener Meriah Regency, the fastest growing sub-sectors (PPij > 0) are the horticulture, plantation and fishery sub-sectors with growth values ​​of 3.71% each; 6.57%; and 2.44%. In terms of competitiveness, the agricultural sub-sector with good competitiveness (PPWij > 0) is only the food crops sub-sector with a growth value of 10.65% according to the proportion of the region. Based on the net shift value, no sub-sectors experienced progressive growth (PBij > 0). By comparing the net shift and the competitiveness of the agricultural sub-sector in Bener Meriah Regency, priorities can be established. The priority scales are: 1) food crops sub-sector, 2) fishery sub-sector, 3) livestock sub-sector, 4) horticulture sub-sector, 5) plantation sub-sector.
 
 Keywords : Contribution, Location Quotient (LQ), Shift Share (SS), Gross Regional Domestic Product (GRDP)

Pelaksanaan Program Bantuan Stimulan Perumahan Swadaya (BSPS) dalam Meningkatkan Kesejahteraan Masyarakat di Kabupaten Pandeglang (Studi di Desa Ciherang Kecamatan Picung Kabupaten Pandeglang)

This thesis discusses the Implementation of the Self-Help Housing Stimulant Assistance Program (BSPS) in Improving the Social Welfare of the Community in Pandeglang Regency which has the aim of fulfilling the right of citizens to a decent place to live in a healthy, safe, comfortable and orderly environment. The issues and objectives discussed in this thesis is about all the Policy, Implementation, Problems and Efforts to Overcome Problems and Results in implementing of the BSPS Program in Ciherang Village. The location of this study is in Ciherang Village, Picung District, Pandeglang Regency, this research is to use a descriptive field research method with qualitative analysis, meaning that the researcher describes the reality in the field correctly. This research instrument is a researcher as a human instrument using interview guidelines and documentation. Observational data collection techniques, interviews and documentation. The data obtained are then analyzed continuously by reducing data, verifying data and testing data sensitivity. The results showed that the implementation of the BSPS Program in Ciherang Village, the community has felt the benefits, with the type of assistance for Improving the Quality of Independent Houses whose Assistance Value is Rp. 17,500,000 which is distributed through their respective accounts to buy building materials worth Rp. 15,000,000 and artisan wages worth Rp. 2,500,000. beneficiaries are required to have self-help sourced from their families, communities, governments and others.
 
 Keywords: Self-Help Housing Stimulant Assistance Program, Community Empowerment, Community Welfare.

Implementation of the Principle of Equality Before The Law in Corruption Court Decisions

Equality before the law is a basic principle in positive law in Indonesia which is called the Principle of Equality Before The Law, this aims to protect the human rights of citizens and to fight discrimination and the arbitrariness of rulers, but in practice, there are still many constitutions that have not been carrying out these basic principles, especially in acts of corruption as occurred in the corruption case in the procurement of 1,800 computer units for the 2018 computer-based National Examination worth Rp. This case clearly shows that the law in Indonesia tends to side with the authorities so a stigma arises in society that the law in Indonesia is blunt up and down. Of course, this phenomenon has reduced public trust in the government, especially in law enforcement

Penerapan Pengakuan Pendapatan dan Biaya pada Perusahaan Kontruksi

This study aims to determine the application of PSAK No. 34 to the revenue recognition method used by CV Wahid Jaya Abadi. This research method is descriptive. Data collection techniques used are interviews, observation, and interviews. The results showed that some of the projects carried out by CV Wahid Jaya Abadi had less than one accounting period (short term) and some had more than one year of accounting period (long term). The project that is the case study is a project that has a one-year accounting period (March 2018-February 2019) with a contract worth Rp.860.000.000-. The revenue recognition method used is the completed contract method and the presentation of revenue recognition using a cash basis. In conclusion, the revenue recognition method used by CV Wahid Jaya Abadi is still not in accordance with PSAK No. 34. This is because this company has not used the percentage method for long-term projects.
 
 Keywords: Cash Basis, Completed Contract, PSAK No. 34