SIKLUS AKUNTANSI PERUSAHAAN DAGANG

Dalam catatan maupun prosedur akuntansi perusahaan dagang tidak berbeda dengan perusahaan jasa. Sesuai dengan konsep penanding (matching principle) laba bersih (Rugi) suatu perusahan dagang dihitung dengan cara mengurangkan biaya untuk memperoleh pendapatan dari hasil penjualan pada periode yang bersangkutan. Biayabiaya tersebut meliputi harga pokok (cost) barang yang terjual dan biaya-biaya operasi yang terjadi selama periode yang bersangkutan. Harga pokok barang yang laku dijual disebut dengan harga pokok penjualan. Misalkan dalam suatu toko elektronik, yang disebut harga pokok penjualan meliputi semua biaya yang dikeluarkan untuk membeli televisi, radio, kulkas, mesin cuci dan lainnya yang telah laku dijual dalam satu periode.

faiza amanda putri , 2020

The study aimed to analyze (1) the measure and difference of education inequality per year, (2) opportunity to reduce education inequality, (3) linkages of historical description of education inequality to economic growth, number of poor people, and provision of education by the government. This research used time-series data from 1978 to 2017 in the shape of the education level data. Data were analyzed used (1) Education Lorenz Curve (2) the average measurement and calculation of changes in education structure, and (3) scatter plot chart analysis. The result showed that in 1978 the Indonesian education inequality index was 0.926 and experienced a decline in education inequality by 45.14 percent for 20 years as indicated by the level of education inequality by 0.508 in 2017. The Rate of Change in education inequality showed decrease drastically from 1978 to 1997 because of the INPRESS Program Policy. Opportunities for Reducing Education Inequality emerged from the increase of school participation rates, especially in the age group of 16-18 years, which are achieved through an increasing number of schools at the senior secondary level. Increased education participation will also depend on decreasing the share of the population in the two lowest income quintiles and increasing per capita income. Economic growth, a decrease in the number of poor people, and the allocation of the education budget in a descriptive historical context tend to be essential factors in determining the change in education inequality every year. ---

International Review of Social History , 2024

A growing body of research challenges techno-fetishistic views of digital capitalism and claims of total automation. This piece contributes to the debate on digital technology’s impact on labour by analysing the concepts of the digital factory and digital Taylorism. While these ideas enhance empirical assessments of digital labour environments, their abstract nature limits their applicability across diverse work settings. Drawing on 20th-century debates on technology and worker autonomy, I argue that labour history cautions against overgeneralising technology’s effects on labour control and expands the discussion to broader issues of control before and during digitalisation.

The existence of human resources in a company plays an important role. Business world , especially business education, are now required to create a quality education with well qualified teachers. In improving the quality of teachers , companies need to take a number of ways , such as providing adequate compensation, education, training, and other things that can increase job satisfaction and commitment of teachers. This research was conducted at PT Bimbingan Tes Alumni ( BTA ) Group Jakarta . The purpose of this study was to analyze the effect of compensation and demographic characteristics of the teachers' job satisfaction and commitment. The samples used were teachers PT Bimbingan Tes Alumni ( BTA ) groups totaling 40 respondents. The data used in the form of questionnaire data. Data were calculated and analyzed using SPSS 20.0 .

Una válvula se puede definir como un aparato mecánico con el cual se puede iniciar, detener o regular la circulación (paso) de líquidos o gases mediante una pieza movible que abre, cierra u obstruye en forma parcial uno o más orificios o conductos.

Revista de Lengua y Literatura, 2023

El presente artículo explora La Divina Comedia de Dante Alighieri, en su versión traducida al español y comentada por Narciso Bruzzi (1994), en diálogo con la lectura que Jorge Luis Borges hace de ella y con algunos desarrollos del autor argentino respecto a la eternidad y la escritura cartográfica. Se incluye también una revisión de la bibliografía crítica que aborda la relación intertextual entre ambos escritores universales. En la primera parte se explora la relación entre verbalización y cartografía en la obra mayor de Dante, para distinguir ambos fenómenos como dos niveles de racionalización de la experiencia visionaria, la que es definida como oniroide, en tanto es parecida al sueño en su temporalidad, pero no coincidente con este en la permanencia del mapa de los lugares entre distintas secciones visionarias. Luego, en torno a la función punitiva del espacio infernal, revisada por Borges, se examina la noción de eternidad, con énfasis en su carácter de repetición y de tortura. Finalmente, teniendo en cuenta la función social de La Divina Comedia como texto profético y apocalíptico, así como su contexto de producción, se caracteriza el "Infierno" de Dante como herramienta de terror político, precursora de sus manifestaciones en los siglos siguientes.