Browsing by Author "Trisnawati, Fenny"

Now showing 1 - 5 of 5
  • No Thumbnail Available
    Item
    Analisis Perhitungan Biaya Pendidikan dengan Penerapan Activity Based Costing System pada FKIP Universitas Riau Pekanbaru
    (2015-08-24) Gusnardi; Trisnawati, Fenny
    Enforcement of tuition single (UKT) which began in 2013, based on the issuance of Directorate General of Higher Number: 21/E/T/2012 dated January 4, 2012. Tuition is the single most cost borne by every single college student based on their economic capabilities. With the enactment of this UKT expected financial management in higher education will get better and transparent. One attempt to achieve this goal is to design financial management system college-based activities by calculating the standard cost of education per student using Activity-based Costing (ABC).The purpose of this study was to: 1) identify and analyze the cost-based educational activities (Activity-based Costing) at the college is the FKIP University of Riau, 2) calculate the cost per unit of activitybased education in FKIP University of Riau, and 3) the calculation of the efficiency cost of providing education at the FKIP University of Riau. This study was an exploratory study through a survey with descriptive methods (descriptive research) conducted at universities that have the status of BLU, because the University of Riau including so that the population in this study is that there are whole study program FKIP University of Riau. Based on the results of research and discussion , it was concluded that: 1) the allocation of the cost of education that allows to accommodate all activities related to generating a scholar is to approach the ABC system, it is based on that ABC is a costing system, where the shelter is not only a cost as in traditional systems, 2) in calculating the cost per unit of activity-based education is done by identifying indirect costs plus the direct costs associated with the completion of his studies, to obtain a Bachelor of Education (SPd), 3) the cost of education at FKIP University of Riau yet meet the level of efficiency. It can also be seen from the calculation of the BKT in FKIP Riau University of Rp. 4.254 million per semester, and are paid by the students far below it, the difference is what is borne by the government. Costs borne by students in UKT relatively still lower than the cost incurred by the institution or faculty, the calculations obtained that BKT much greater than UKT that imposed on students.
  • No Thumbnail Available
    Item
    Peluang Usaha melalui Keterampilan Merajut bagi Anggota PKK RW-05 Kelurahan Lembah Sari Kecamatan Rumbai Pesisir - Pekanbaru
    (2013-04-22) Kartikowati, Sri; Gimin; Sumarno; Trisnawati, Fenny
    Peran kaum perempuan di Indonesia makin lama semakin menunjukkan peran yang sangat signifikan, tidak saja di koa-kota besar di Indonesia tetapi juga di pedesaaan. Sejarah panjang telah membuktikan bahwa kaum perempuan mampu perkasa dalam menopang ekonomi keluarga. Kaum ibu misalnya, mampu membantu pendapatan keluarga dengan melakukan banyak hal, seperti bertani, berternak, dan berwirausaha. Naisbitt mengangkat issu tentang perempuan yang muncul sebagai salah satu dari sepuluh arah baru untuk tahun 2000-an merupakan dasawarsa perempuan/wanita dalam kepemimpinan. Issu tersebut sempat membangkitkan perhatian kalangan praktisi maupun akademisi. Peran perempuan dalam menambah pendapatan keluarga, umumnya bagi kaum perempuan yang berpendidikan menengah ke bawah, adalah menciptakan sesuatu produk atau jasa yang memiliki ‘nilai jual’. Peran membantu pendapatan keluarga itu dilakukan tanpa mengganggu peran utama dirinya sebagai ibu rumah tangga. Caranya dengan melakukan kegiatan produktif di waktu senggang, artinya ada manajemen waktu yang sangat fleksibel. Dengan demikian kaum perempuan telah berperan ganda – tidak meninggalkan keluarga dalam melakukan kegiatan produktif. Hebatnya anggota keluarganya pun dapat dilibatkan. Berbagai bentuk produk dan jasa ber-nilai jual itu yang biasa ditawarkan adalah produk-produk yang berhubungan dengan urusan perempuan dan benda-benda yang dikonsumsi secara bersama dalam keluarga.
  • No Thumbnail Available
    Item
    Penerapan Psak 109 Tentang Akuntansi Zakat Dan Infak/Sedekah Pada Baz Kota Pekanbaru
    (2015-08-24) Megawati, Devi; Trisnawati, Fenny
    Zakat management organization (OPZ) in Indonesia is growing by leaps and bounds, even among OPZ competing for the collection of zakat, donation/charity to attract the sympathy of the Muslim community in particular muzakis and donors. Many ways to do that is by making the program amil zakat distribution of creative and innovative as mustahik economic empowerment so that the program can improve the status of mustahik (alms receivers) into a minimal muzakki munfiq (people who berinfak). But the important thing is the publication to the public as well as to implement transparency and accountability in the management of zakat. To the authors are interested to further investigate the application of SFAS 109, Accounting for Zakat, Infak/BAZ Alms in the city of Pekanbaru. Where BAZ Pekanbaru which has been confirmed by Walikota Pekanbaru since 2001, experienced a significant development in terms of the collection of zakat since last 2 years with a period of management the period 2011 till 2013. This study is a descriptive and comparative study between zakat management accounting practice in the field with the provisions of SFAS 109 . The results showed that the BAZ Pekanbaru has applied SFAS 109 on its financial reporting since 2011 are listed in the annual report 2011 and 2012. And the embodiment of transparency and accountability is a positive impact on the increase in the collection of zakat, donation/charity. And increase public confidence in government and the city of Pekanbaru
  • No Thumbnail Available
    Item
    REAKSI HARGA SAHAM AT AS PERISTIWA RESHUFFLE KABINET INDONESIA BERSATU 5 DESEMBER 2005 Dl BURSA EFEK JAKARTA
    (2012-12-07) Trisnawati, Fenny
    Tujuan penelitian ini adalah untuk mengetahui reaksi harga saham atas peristiwa pengumunnan reshuffle kabinet Indonesia Bersatu 5 Desember 2005, serta untuk mengetahui apakah terdapat perbedaan yang signifikan pada AAR event tersebut. Sampel diambil berdasarkan purposive sampling, dimana sampel ditentukan berdasarkan kriteria-kriteria tertentu. Penelitian ini dilakukan terhadap saham-saham perusahaan publik yang tercatat di Bursa Efek Jakarta yang tergolong dalam LQ-45 (untuk penelitian ini diambil sebanyak 38 perUsahaan). Penelitian ini menggunakan pendekatan event study dengan periode uji selama 5 hari sebelum dan sesudah event. Hasil penelitian ini menunjukkan bahwa tidak ada reaksi harga saham selama periode uji pada event 5 Desember 2005. Artinya, bahwa pengumuman reshuffle kabinet Indonesia Bersatu 5 Desember 2005 tidak mempunyai dampak yang signifikan terhadap reaksi harga saham.
  • No Thumbnail Available
    Item
    Sebaran Mustahik Penerima Bantuan Produktif Tahun 2012 Dan Proses Penseleksian Mustahik Pada Baz Kota Pekanbaru
    (2015-08-18) Trisnawati, Fenny
    BAZ Kota Pekanbaru is the official institution set up by the mayor’s decision aimed to distribute zakat, donation and alms of muzakis to mustahik. BAZ Kota Pekanbaru has several programs that are expected to help alleviate poverty in Pekanbaru. One of these program is Pekanbaru Makmur, productive assistance given to mustahik to increase business capital. This research aims to look at the condition of mustahik recipient of productive assistance in 2012 and how selection process of mustahik. The results of this research indicates there are only 11 district out of 12 district in the city of Pekanbaru that receive productive assistance. Seen from sex, as much as 62,4% productive beneficiaries are men. Judging from the level of education, as much as 48,2% high school education. Judging from the age, as much as 93% are in the productive age. For place to stay, as musch as 47,1% mustahik are rented house and 71,8% occupies a permanent home. There are four stage through which before mustahik received assistance, (1) to apply, (2) mustahik interviews and data collection, (3) plenary meeting for determination of assistance, (4) the distribution of assistance to mustahik.