This study aims to identify the accounting literacy level of MSMEs actors in the wetlands area in preparing financial statements. The Institute of Indonesia Chartered Accountants (IAI) has been provided an accounting standard to MSMEs actors in Indonesia. The financial accounting standard of Micro, Small, Medium Enterprises (MSMEs) designed by IAI aims to guide MSMEs actor in preparing financial reports and assisting in access banking. The method used in this study is descriptive qualitative. The type of data used in this study is primary data obtained through interviews with MSMEs actor in the wetlands area. Their core business is carried out in producing sago palms into wet sago in Pemakuan Village, Banjar Regency. The businessman produces sago palms into wet sago to become characteristics of the region. However, in fact, they still cannot develop better as long as limited access to banks. The results of the study stated that MSMEs actors in the wetlands area did not have knowledge in preparing financial statements. The businessman of MSMEs in Pemakuan village did not record the process of credits and debits at all. They consider that it is difficult to do bookkeeping such as recording credits and debits. Moreover, a low level of education greatly affects the assessment of the importance of recording financial activities. The SAK EMKM, which set on 1 st January 2018, will be difficult to implement by the actors of micro, small and medium enterprises that have been ratified by the Institute of Indonesia Chartered Accountants
Catfish farming is one of the fields of business that is still popular today. Cultivation of catfish is a business solution that can be done by anyone. An important factor in the success of catfish farming is to maintain the quality of the pond water in order to keep it good and to provide feed that is carried out regularly. Each type of fish has different characteristics to pond water conditions. In the cultivation of catfish in tarpaulins, the air temperature must be maintained at 20-32 oC, then the pH of the air is good for catfish between 5.5-7.5. If the temperature and pH conditions are outside the specified values, the farmer must replace the fish pond water. Internet of Things (IoT) is a concept where devices can be connected and exchange data with each other through the internet network. In this study, the application of the Internet of Thing (IoT) There are several components used including NodeMCU, pH Sensor, Temperature Sensor, Ultrasonic Sensor, Relay, Pump, Servo Motor and Telegram Bot used for the interface. The fuzzy method used to measure water quality in catfish tarpaulin ponds is based on pH and temperature. The output of this research is a pump control that functions to replace or fill pool water.
This study aims to determine the Influence of Price Perception and Service Quality on purchasing decisions at Tansoe Nature Coffee. The research method uses quantitative methods with a survey approach, the survey in this study to Tansoe Nature Coffee consumers with a sample of 100 consumers. The data used is primary and secondary data. The data analysis technique that is used is Multiple Linear Regression Analysis using SPSS Software v.25. The results of hypothesis testing research show that Price Perception and Service Quality have a Significant Effect on Purchasing Decisions at Tansoe Nature Coffee simultaneously Price Perception and Service Quality have a significant influence on Purchasing Decisions. Partially Price Perception has a significant influence on Purchasing Decisions. Partially, the Quality of Service has a significant effect on purchasing decisions.
Laju pertumbuhan di Indonesia terus bertambah dan relatif masih tinggi. Dengan adanya perbaikan pelayanan kesehatan dapat menyebabkan tingkat kelahiran tinggi sedangkan. tingkat kematian rendah. Ditambah dengan banyak jenis alat kontrasepsi membuat pasangan usia subur bingung menggunakan alat kontrasepsi yang mana. Hal ini yang menyebabkan laju pertumbuhan jadi tinggi. Oleh karenanya menetukan penggunaan alat kontrasepsi yang terbaik untuk pasangan usia subur merupakan upaya untuk menekan jumlah penduduk. Metode ini menggunakan sistem pendukung keputusan metode SMART ( Simple Multi Attribute Rating Technique ) dengan 40 responden dan menggunakan teknik pengambilan sampel menggunakan metode simple random sampling dengan rumus 40/3= 13,333 dibulatkan menjadi 14 responden. Dalam penelitian ini menggunakan jenis alat kontrasepsi yaitu pil KB, Suntik, Implant, Intra Uterine Device, Vasektomi, Tubektomi. Dari hasil penelitian didapatkan bahwa dari enam jenis alat kontrasepsi tersebut di dapat nilai akhir (Pil KB = 3,7), (Suntik = 36,4), (Implant = 28,9), (IUD = 55,0), (Vasektomi = 48,3), (Tubektomi = 51,2). Penelitian ini menghasilkan sebuah keputusan dengan metode SMART untuk pemilihan alat kontrasepsi terbaik yaitu jenis Pil KB dengan nilai akhir 3,7. Nilai terendah ini menentukan hasil dari kuisoner responden yang berarti tidak banyak kendala dalam penggunaan alat kontrasepsi ini. Kata kunci: Alat Kontrasepsi, sistem pendukung keputusan. Metode SMART (Simple Multi Attribute Rating Techinuque).
<p>Pada bidang pertanian feminisasi adanya peningkatan partisipasi perempuan dalam sektor pertanian dan adanya fenomena dekontruksi gender mengenai perubahan kehidupan pertanian. Adanya feminisasi pertanian dan dekontruksi gender pada kawasahan hutan di Desa Tambakasri jelas terlihat dalam kehidupan sehari-hari antara lain pekerjaan, pembagian pekerjaan, dan tanggung jawab dalam pertanian maupun keluarga yang berubah dari norma atau adat umum. Tujuan dari penelitian ini mendeskripsikan feminisasi pertanian pada rumah tangga pertanian. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Penentuan penelitian dilakukan secara <em>purposive </em>di Desa Tambakasri, Kecamatan Kepanjen, Kabupaten Malang pada bulan Desember 2020. Pemilihan informan menggunakan metode <em>snowball sampling </em>dengan melakukan pengumpulan data melalui wawancara, observasi, dan dokumentasi. Teknik analisis data menggunakan analisis gender serta Miles dan Huberman, selanjutnya uji keabsahan data menggunkan trianglasi sumber dan teknik. Hasil menunjukkan bahwa adanya perubahan penguasaan lahan hutan dari tahun ke tahun, serta mobilitas laki-laki lebih leluasa diluar pertanian dibandingkan dengan perempuan sehingga membuat perempuan men<em>double </em>peran pada sektor pertanian. Kegiatan Produktif rumah tangga pertanian dan sosial kemasyarakatan lebih didominasi oleh laki-laki, namun kegiatan reproduktif dominan pada perempuan. Akses sumberdaya laki-laki maupun perempuan memiliki akses yang sama, namun pada manfaat adanya perpedaan pada jaringan organisasi formal maupun informal.</p><p><strong> </strong></p>
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