Recognizing brands on the company's financial statement as an identifiable intangible asset is a relatively recent development in financial reporting, which only became a focus of attention in the late 1980s. Accounting bodies throughout the world have appeared uncertain as to how to treat the issue of placing a brand in the financial statement as there is little guidance and less understanding over accounting treatment of brand valuation. The debate over procedures for valuing brands and including them as a fixed asset to the corporate financial statement has become a great controversy. As a descriptive study, the present conceptual study highlights the problems associated with brand valuation. Many corporate companies support the fact that valuing and hence capitalizing their brand bring a lot of advantages to the organization. The present study examines four main methods of valuing brands, namely the cost-based method, marketbased method, income-based method and formulary method. The method used in every valuation is subject to the suitability of the brand condition determined on their existing uses. A few recommendations based on the conceptual study are made in order to meet the needs of organizations and the business community as well.

Proses  penelusran makna dalam karya desain memiliki posisi penting, dalam memahami setiap massage yang disampaikan melalui sebuah karya. Metode penelitian yang digunakan dimulai dari pengumpulan data dan menghimoun instrumen penelitian meliputi menghimpun data, mereduksi data, menganalisa hingga menarik kesimpulan yang utuh terkait berbagai permasalah dalam konteks kajian yang dilakukan. Analisis ini menggunakan pendekatan ilmu semiotika yang dikembangkan Rolan Barthes sebagai kajian tanda dan petanda. Kajian pemaknaan dalam analisis ini terfokus pada kajian bahasa verbal dan bahasa visual. capaian lain yang ingin dianalisis dalam kajian ini ialah konsep pemaknaan pemaknaan tingkat pertama (denotasi) dan lapisan pemaknaan tingkat kedua (konotasi). Kajian semiotika menjadi pilihan analisis sikarenakan metode kajian semiotika masih relevan digunakan untuk menelusuri berbagai aspek sosial sebagai representasi pedesain terhadap dunia luar, yang bersentuhan langsung dengan dirinya maupun tanggapan-tanggapanya terhadap lingkungan sekitarnya.

The development of visual arts murals and paintings in West Nusa Tenggara has presented several names of artists. One of them is designer and artist Altha Rivan. Altha is a designer and visual artist who often uses the plaster fowler metaphor as an object in his works. Through the metaphor of Fowler's palster, Altha tells about various social phenomena around her. And this makes Altha's visual art works very interesting to study and research. In this study, the author uses the theoretical framework of iconology and iconography, Erwin Panofsky. There are three stages in the process of meaning that is carried out, namely pre-iconography, iconography and iconology. In the pre-iconography stage, various formalistic images of existing forms will be obtained. And then developed into the next stage, namely the iconographic analysis stage. The final stage of this study framework is the iconological interpretation stage. Through this theory, we will be able to discover the concept of meaning in works and various other factors that influence it. The results of this study explain that Fowler's palster is a metaphor in Altha Rivan's work. Is an inherent subject that emerges against the background of the artist's past memories and ideas. The metaphor then combines with current problems that he absorbs around him.Keywords: metaphor, design, work, visual. AbstrakPerkembangan seni visual mural dan karya lukis di Nusa Tenggara barat, telah menghadirkan beberapa nama seniman. Salah satunya ialah desainer dan seniman Altha Rivan. Altha adalah desainer dan seniman visual yang banyak menggunakan metafor plaster fowler sebagai objek dalam karya-karyanya. Melalui matafor palster fowler, Altha menceritakan berbagai fenomena social yang ada disekitarnya. Dan hal tersebut menjadikan karya-karya seni visual Altha,  menjadi sangat menarik untuk dikaji dan diteliti.  Tujuan penelitian ini, mengurai makna yang terdapat karya seni visual Altha Rivan, dengan subject matter plaster fowler. Dalam kajian ini, penulis menggunakan kerangka teoritik ikonologi dan ikonografi, Erwin Panofsky. Terdapat tiga tahap dalam proses pemaknaan yang dilakukan yaitu pra ikonografi, ikonografi dan ikonologi. Pada thap pra ikonografi akan didapatkan berbagai citra formalistic bentuk yang ada. Dan selanjutnya dikembangkan kedalam tahap selanjutnya yaitu tahap analisis ikonografi. Tahap akhir dari kerangka kajian ini ialah tahap interpretasi ikonologi. Melalui teori ini, kita akan dapat menemukan konsep makna dalam karya dan berbagai faktor lain yang mempengaruhinya. Hasil pengkajian ini, mejelaskan bahwa palster fowler sebagai metaofr dalam karya Altha Rivan. Adalah sebuah subjek inheren yang muncul dengan latar belakang ingatan dan gan masalalu sang seniman. Metafor tersebut kemudian berpadu dengan permasalahan terkini yang ia serap disekitarnya.Kata Kunci:  metafor, desain, karya, visual. Authors:Sasih Gunalan : Universitas BumgoraChristofer Satria : Universitas BumgoraI Nyoman Yoga Sumadewa : Universitas Bumgora References:Barry, S. (2008). Jalan Seni Jalanan Yogyakarta. Penerbit Sradium.Feldman, E. B. (1967). Art as Image and Idea atau Seni sebagai Ujud dan Gagasan terjemahan Sp. Gustami, 1991. Fakultas Seni Rupa dan Desain Institut Seni Yogyakarta.Gunalan, S., Haryono, H., & Yasa, I. N. M. (2022). Analisis Pemaknaan dan Tanda Pada Desain Logo GP Mandalika Series. Gorga: Jurnal Seni Rupa, 11(1), 212-219. https://doi.org/10.24114/gr.v11i1.34285.Kartodirdjo, S. (1993). Pendekatan Ilmu Sosial dalam Sejarah. Gramedia.Panofsky, E. (1955). Meaning in The Visual Art. Doubleday Anchor Books, Doubleday& Company, Inc.Rajudin, R., Miswar, M., & Muler, Y. (2020). Metode Penciptaan Bentuk Representasional, Simbolik, Dan Abstrak (Studi Penciptaan Karya Seni Murni Di Sumatera Barat, Indonesia). Gorga: Jurnal Seni Rupa, 9(2), 261-272. https://doi.org/10.24114/gr.v9i2.19950.Sugiyono, S. (2018). Metode penelitian Kombinasi. CV. Alfabeta.

The development of t-shirt design in this decade cannot be separated from how the development and cultural identity in which the design work is presented. Design exploration with a combination of locality values ​​has become an important issue for design products in several t-shirt outlets in Lombok, one of which is Gandrung Lombok. The concept of regional culture became the thematic for the Gandrung Lombok t-shirt design, in addition to other themes. The purpose of this study is focuse on exploring the value of tradition in the concept of Gandrung Lombok t-shirt design as a representation of local cultural values ​​reflected in t-shirt design works on the market. This research uses naturalistic qualitative research methods, by extracting data with natural settings that occur in the field. In this study, findings can befound in the form of Gandrung Lombok designers, who have a strong awareness of making local cultural identities the subject matter of their t-shirt design works in the market. There is an exploration of concepts and ideas in every existing t-shirt design. The exploration in question is changed in two patterns, namely deformation (addition) and stylization (reduction) of shape with a mix of pop colors. Some of the thematics in the design of the Gandrung Lombok t-shirt are, sasak flute blower, drum beleq, songket weaving motifs and mask craft designs. Overall, the elements and ideas for creating the Gandrung Lombok t-shirt design with the theme of tradition are rooted in local activities and culture, namely Lombok culture.

Doing a community service on workshop on the perspectives of Classroom Action Research (CAR) along with writing its proposal towards Islamic Senoir High School’s  teachers is based on urgent necessity letting them develop their knowledge on CAR as well as their writing skills of CAR’s proposal. It is worthy that workshop program is considered as an effective imput for the teachers to do CAR as one the parts of those’s instructional responsibility in purpose of improving learning-teaching activities in his/her classroom. CAR must have been as an important problem-solver to make the classroom’s problem up by doing it that it would have yielded the potential methods to undertake an effective classroom’s activities. The methods used used is based on the solution offered, giving the perspectives on CAR along with traning the teachers to write its proposal. This community program suggests that workshop on Classroom Action research was favorably conducted. It was assessed through questionnaires to require the teachers’ perception on workshop activities, namely their perception on knowledge and understanding on the perspectives of CAR 2.9. Furthermore the teachers’ competency on proposal writing activities were assessed 2.8. the assessment was adapted on Likert’s scale (1-4).