Sumartana, I Made
Politeknik Negeri Bali

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INFORMATION-GAP SEBAGAI SALAH SATU CARA YANG MUDAH BAGI MAHASISWA UNTUK BERKOMUNIKASI Dyah Hudiananingsih, Putu; Sumartana, Made; Rai Jaya Widanta, I Made
SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Vol 6 No 3 (2016): November 2016
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.496 KB)

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah mahasiswa mampu untuk berkomunikasi dalam bahasa Inggris dengan lancar dan  tepat, terutama dalam menerangkan sesuatu  ataupun memberi informasi secara mendetail.  Data didapatkan dari mahasiswa Akuntansi semester III. Para mahasiswa ini telah mengikuti mata kuliah bahasa Inggris selama tiga semester. Data yang dipergunakan adalah kualitatif dan merupakan data primer.  Dari penelitian yang dilakukan, ditemukan bahwa mahasiswa  mampu menjawab pertanyaan-pertanyaan yang sederhana secara lancar dan  tepat. Tetapi ketika mereka harus menjawab pertanyaan yang memerlukan jawaban yang  lebih terperinci dan informasi yang lebih spesifik, maka masih ada beberapa mahasiswa yang   mengalami kesulitan. Hal ini terjadi karena adanya ketergantungan dari kesenjangan informasi (information gap) yang mereka miliki.
Avoiding Plagiarism in Writing a Research Paper Wajdi, Majid; Sumartana, I Made; Hudiananingsih, Ni Putu Dyah
SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Vol 8 No 1 (2018): March 2018
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.414 KB) | DOI: 10.31940/soshum.v8i1.769

Abstract

This paper discusses how to avoid plagiarism in a research paper. Avoiding plagiarism is part of a scientific writing ethic that always stated in any publication. Every writer should pay attention to their papers submitted to a journal or a scientific forum that they are free from unethical conduct. Writing a research paper needs overall accuracy especially in avoiding plagiarism in the paper that is to be published in a journal or to be presented at a certain scientific meeting, seminar or symposium. It is based on writers’ experience as a paper writer as well as a journal reviewer. The first application that the writers use is ‘checker’, a Mac computer application, used to check spelling and grammar. It assists the writers to check how misspelling and an ungrammatical inaccuracy in the writers’ papers. The second free application is ‘plagiarism checker’. Checking originality of a paper is essential and it is not too difficult to do today. It is freely accessible that plagiarism checker can be used to check how original the paper is. By visiting “Google” then write down ‘plagiarism checker’, it will appear ‘smallseatools’ and then the writers could choose and check how original the paper is. This application is freely accessed and helps immensely to check how original a paper is and how far a paper is free from plagiarism. The unoriginal phrase will be underlined and marked red and finally will be shown how inimitable the paper is. Plagiarism scan report which consists of the date of the report, plagiarism status, total words and total characters can be downloaded.
PENGGUNAAN TENSE PADA ABSTRAK DARI SKRIPSI MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI BALI Dyah Hudiananingsih, Putu; Sumartana, Made
SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Vol 4 No 3 (2014): November 2014
Publisher : Politeknik Negeri Bali

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Abstract

Bahasa Inggris telah dipelajari sejak mereka berada di tingkat keempat di sekolah dasar. Mereka juga telah belajar tentang bentuk kalimat berulang-ulang, ketika mereka berada di sekolah SMP dan SMA. Meskipun siswa telah diajar tentang bentuk kalimat, beberapa dari mereka masih memiliki beberapa kesalahan ketika mereka menulis bahasa Inggris. Hal ini bisa terjadi karena sebenarnya bahasa Inggris adalah bahasa asing bagi mereka. Dimana dalam bahasa pertama mereka, Indonesia Bahasa, mereka tidak akan menemukan semacam tenses. Jika mereka ingin mengungkapkan kegiatan mereka, mereka akan menggunakan bentuk yang sama dari kata kerja. Tulisan ini bertujuan membahas penggunaan tenses pada abstrak skripsi mahasiswa Jurusan Akuntansi Politeknik Negeri Bali. Ditemukan banyak kesalahan-kesalahan penggunaan tenses pada abstrak skripsi mahasiswa terutama pada bentuk simple past dan simple present tenses.
Analysis of Uncollectible Receivables and Their Impact on Profitability at The Legian Bali Rahayu, Ketut Eny; Ardina, C; Sumartana, M
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2144

Abstract

The application of a credit system is one strategy that could be used by a company to increase sales. Sales made on credit will automatically increase account receivable and if accounts receivable not appropriately managed, it can become uncollectible accounts. This study aims to determine the condition of uncollectible accounts and their impact on profitability at The Legian Bali. The data used in this research are credit sales, account receivable aging schedule, accounts receivable policy data, and profit/loss data. The data collected by conducting interviews, documentation and observation. The analysis technique used descriptive/qualitative analysis techniques using financial ratio formulas. The results of this study indicate the number of account receivables that are due and not yet collected is still relatively large. The large number of uncollectible accounts results in less turnover of accounts receivable into cash and this causes the average collection days for accounts to be longer. The longer time for collecting accounts receivable will produce a higher risk of bad debts due to the increasing number of outstanding accounts receivable and lowering the hotel receivables collection ratio. In 2017, 2018, and 2019 the arrears ratio calculation results are 8%, 12%, and 11%. Meanwhile, the results of the calculation of the billing ratio in 2017, 2018, and 2019 are 92%, 88% and 89%. The existence of uncollectible accounts which is quite large from year to year has a bad effect on profitability because of the inefficient collection of accounts receivable by hotels which causes the capital invested in receivables to be higher.