Earning management (manajemen laba) merupakan tindakan manajemen yang berupa campur tangan dalam proses penyusunan laporan keuangan dengan maksud untuk meningkatkan kesejahteraannya secara personel maupun untuk meningkatkan nilai perusahaan. Manajemen laba diduga muncul atau dilakukan oleh manajer atau para pembuat laporan keuangan dalam proses pelaporan keuangan suatu organisasi karena mereka…
Penerimaan dari sektor pajak hotel dan restoran merupakan penerimaan yang terbesar bagi pendapatan asli daerah dari sektor pajak, karena setiap wisatawan yang datang ke suatu daerah kemudian membelanjakan uangnya di sektor objek wisata (seperti untuk membeli karcis, menginap di hotel, makan di restoran, dan membeli cinderamata). Potensi hotel dan restoran yang besar ini belum sepenuhnya digarap…
The Jatim Park I in Batu is the place where the writer did OJT for 2 months. Here the writer was assigned as a guide who did some jobs such as, giving more information about the usage of some education aids, telling story in Science centre at Jatim Park I, and helping the other crew to demonstrate education aids and repair it. In doing his OJT, he has some internal and external problems. Th…
Key Words: OJT Program, Office Administrator, PT. AIA Financial. On the Job Training Program is a program to equip students with working experience and more skills. By conducting this program, the campus can build the relationship with company (AIA). The writer chose her OJT at AIA Financial because this company has been growing in recent years and very popular in Malang. During OJT Program a…
In this globalization era, people need to increase their knowledge and skills because it is very helpful for them to compete in finding jobs. Based on that, D-III English Program applies On the Job Training for the students. The writer did her On the Job Training Program in Sunan Kalijogo Elementar School Malang for two months. She was placed in Administration Office as an Administrator. The wr…
Key Words: OJT Program, Teacher, Madrasah Ibtidaiyah Sunan Kalijogo Pisang Candi Malang, East Java. On The Job Training is the program of D-III English Program of Merdeka University Malang, in which the students apply the theory into the real job. The students get additional knowledge and work experience by following the OJT Program. The writer did his OJT at Madrasah Ibtidaiyah Sunan Kali…