Pesantren Nurul Muhibbin Tanah Laut, which is classified as a new Islamic boarding school, was founded in 2018, and as such, it requires significant input and assistance in resolving issues, particularly those relating to financial management and accounting information systems. If an error is made, not only social sanctions are imposed, but also legal sanctions; this must be a bright spot in the pesantren's financial management. This research employs a qualitative approach in the hope of identifying financial phenomena that can be used as material for joint evaluation. The study examines financial planning, implementation, supervision, and reporting phenomena. This financial process will be visualized as a flowchart in the hope that the relationship between the various components is obvious. Several of the findings in this study indicate that financial planning has been successful in terms of implementing a priority scale, deliberatively forming APBPP, and developing plans to strengthen pesantren financial management. The implementation process has not perfectly implemented the principle of accountability and generally continues to make ineffective cash payments, the supervisory process continues to violate the principles of organizational adjustment and responsibility, and the management accounting process and reporting continue to have numerous shortcomings, such as conventional accounting processes and the use of accrual accounting. The pesantren currently lacks a flow chart that adequately depicts the financial management process.
Tujuan dari penelitian ini adalah mendeskripsikan efektivitas penerapan blended learning pada mata kuliah Bahasa Indonesia untuk meningkatkan hasil belajar mahasiswa. Penelitian ini merupakan penelitian deskriptif kuantitatif yang dilakukan pada semester genap 2020/2021. Subyek penelitian adalah 50 orang mahasiswa Prodi Akuntansi. Data dikumpulkan dari tes hasil belajar mahasiswa. Data dianalisis dengan 3 cara yakni, (1) menganalisis secara deskriptif dari hasil rata-rata tes hasil belajar, (2) menganalisis dengan menggunakan uji-t berpasangan untuk mendeskripsikan signifikan atau tidak nya perbedaan hasil pretest dan posttest, (3) menganalisis dengan uji n-gain untuk mengetahui level efektivitasnya dalam meningkatkan hasil belajar mahasiswa. Hasil penelitian menunjukkan bahwa, rerata pretest adalah 13,56 dan rerata posttest adalah 77,14. Hasil sig 2 tailed dari uji-t berpasangan lebih kecil dari 0.05 sehingga ada perbedaan yang signifikan antara pretest dan posttest. N-gain score adalah 0,74 yang berarti efektivitasnya memiliki kategori tinggi. Dengan demikian, disimpulkan bahwa penerapan blended learning pada mata kuliah Bahasa Indonesia efektif dalam meningkatkan hasil belajar mahasiswa dengan kategori tinggi.
The COVID-19 pandemic has brought changes to the whole world. This pandemic also has an impact on the learning system in Indonesia. From the previous face-to-face learning to online learning, including for English courses. This study aims to elaborate on what challenges were faced by students during online English learning, and what suggestions were given to face and solve these challenges. The object of this research was the first semester students of Mechanical Engineering at the Tanah Laut State Polytechnic. There were 33 students in the Mechanical Engineering department. By using qualitative research methods from written response data and semi-structured interviews, the results showed that there were challenges in the form of unstable or poor internet connections, sudden power outages, lack of interest in learning, and even running out of internet quota while studying. Students also suggested that each material had a learning video that could be replayed at home. They also suggested giving assignments in the form of direct practice with online interaction so that it was easier to understand and corrected directly by lecturers. Furthermore, they suggested apps for more enjoyable English learning related to a machine or their field. This study provided an overview of the online English learning process for mechanical engineering students during the pandemic. It is hoped that in the future it will be able to come up with better solutions to the existing challenges.
Financial statements are usually prepared by the company for activities that have occurred for transactions. Likewise, CV Wira Bone, which is a CV or a company engaged in a welding workshop. Previously, this CV did not have financial statements, only simple evidence of transactions and financial records. So, in knowing the benefits, mistakes can still occur and making decisions will be difficult because you do not know the company's financial performance. So in this case it is necessary to prepare financial reports to provide information about the company's financial records. The compilation of financial reports can be done using a computerized system using the Zahir Accounting Version 6. The data obtained is in the form of financial data that is owned by the company which is requested directly and its suitability with the company's activities that have occurred. With the Zahir application, the resulting financial reports are more accurate, effective and efficient so that they can find out the company's financial performance for making future decisions. The use of Zahir Accounting Version 6 is a good solution for solving problems that occur regarding company finances because it can provide convenience for the company itself. So using this computerized system will be better than using a manual system because it can provide convenience, the results obtained are accurate, effective, efficient and can minimize the time used
Purpose:The main objective of the study is to analyze the European Union's action to combat COVID-19, in particular those activities which have an impact on the tourism sector. The study hypothesized that the development of a crisis situation related to the spread of COVID-19 in China, Japan and Korea was not identified by the EU institutions as a danger to the EU and that this situation was treated with a specific ambivalence until March. Design/Methodology/Approach: The study uses source literature analysis, analysis of legal acts from the EU. Findings: The results of the research confirmed the research hypothesis. Studies have shown that the COVID-19 was treated with a specific ambivalence until March, when it was due to the increasing number of reported infections. The European Union's bodies called on the Member States to take joint action. However, regardless of the relatively late response, EU action is holistic and multisectoral. It includes both actions aimed at reducing the spread of pandemics and measures aimed at providing material support to the health sector and financial support to the countries most affected by the pandemic. Practical Implications: This analysis is the basis for scenario development, forecasts of the development of the EU pandemic situation. Originality/Value: Based on the analysis of the literature, analysis of legal acts from the EU, a research gap was analyzed the European Union's action to combat COVID-19, in particular those activities which have an impact on the tourism sector.
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