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All Journal JURNAL PENDIDIKAN TAMBUSAI JURNAL ABDIMAS TRIDHARMA MANAJEMEN DEDIKASI PKM Jurnal Disrupsi Bisnis Jurnal Arastirma Educoretax Edu Cendikia: Jurnal Ilmiah Kependidikan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) Jurnal Rekayasa Komputasi Terapan Biosaintifika: Journal of Biology & Biology Education Jurnal Nusa Akuntansi Berita Biologi
Mulyani, Nani
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN BERINDEKS LQ-45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2018-2022) Widyastuti, Krisanti; Mulyani, Nani
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.167

Abstract

This research aims to analyze the influence of Institutional Ownership, Managerial Ownership and Capital Intensity on Tax Avoidance. This research was conducted by analyzing the financial reports of companies with the LQ-45 index listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 13 companies with the LQ-45 index listed on the Stock Exchange Indonesian Effect (BEI) using a purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of the results of this research using E-Views 12 Student Version Lite software. The results of this study show that Institutional Ownership partially has no effect on Tax Avodance, Managerial Ownership partially has an effect on Tax Avoidance, Capital Intensity partially has an effect on Tax Avoidance, and simultaneously Institutional Ownership, Managerial Ownership and Capital Intensity have an effect on Tax Avoidance.
Website Artificial Intellegence sebagai Sarana Penguatan Literasi Digital pada Proses Pembelajaran di Kurikulum Merdeka Mariko, Selli; Mulyani, Nani; Arfa, Avini Nurazhimah; Pinahayu, Ek Ajeng Rahmi
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Kurikulum merdeka memberikan keleluasaan Pendidik untuk melakukan pembelajaran sesuai dengan tahap capaian perkembangan peserta didik. Pendidik diharapkan mampu mengembangkan instrument dan materi pembelajaran menyesuaikan konteks dan muatan lokal. Namun faktanya, banyak kendala yang dihadapi pendidik dalam mengembangkan instrument pembelajaran. 1. Pendidik kurang responsive dan adaptif terhadap kemajuan teknologi. 2. Pendidik belum sepenuhnya mengadaptasikan Technological Pedagogical Content Knowledge (TPACK) dalam pembelajaran. 3. Instrument yang dikembangkan oleh guru belum mengedepankan konsep High Order Thinking Skill (HOTS). Analisis deskriptif kualitatif yang dihasilkan untuk menangani masalah tersbut adalah pendidik perlu mengimplementasikan Website Artificial Intellegence (WAI) dalam mengembangkan instrument pembelajaran. Selain itu, outcome yang diharapkan dapat meningkatkan literasi digital peserta didik. Meningkatnya literasi dari peserta didik diharapkan mampu mengedapankan cara berpikir kreatif, berpikir kritis, kemampuan berargumen, dan kemampuan mengambil keputusan.
Selection of Potential Lignin-Degrading Bacteria and Fungi Isolates from the Gunung Lumut and Sungai Wain in East Kalimantan Ruhimat, Riki; Kumala Dewi, Tirta; Noviana, Zahra; Sutisna, Entis; Mulyani, Nani; Juwari, Micha; Sufaati, Supeni; Antonius, Sarjiya; Verchius, Eric
Biosaintifika: Journal of Biology & Biology Education Vol. 17 No. 1 (2025): April 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/biosaintifika.v17i1.14755

Abstract

The enzymes laccase (Lac), manganese peroxidase (MnP), and lignin peroxidase (LiP) are ligninolytic enzyme groups that have a crucial role in degrading lignin compounds. These complex components are abundant in plant biomass. This research aims to isolate and characterize microorganisms producing the enzymes Lac, MnP, and LiP from leaf litter, rhizosphere soil, and sediment in the Gunung Lumut Protected Forest (GLPF) and Sungai Wain Protected Forest (SWPF), East Kalimantan. The bacterial and fungal isolates obtained were cultured on NA and PDA media enriched with 0.05% guaiacol as a substrate. Initial selection was carried out based on the colony growth rate and the formation of a brownish discoloration zone, which indicates ligninolytic enzyme activity. The superior isolates were then tested for extracellular enzyme activity quantitatively using a UV-Vis spectrophotometer. Among the bacterial isolates, the highest Lac activity is isolated GLS 5.1.2 (173.44 U L-1); the highest MnP activity is isolated GLS 5.3 (177.41 U L-1); and the highest LiP activity is isolated GLS 5.1.2 (1034.05 U L-1). In the group of fungi, isolate SS2 was detected with the highest Lac activity (20.66 U L-1), MnP activity (333.75 U L-1), and LiP activity (2516.13 U L-1). Biodiversity sources in the Gunung Lumut Protected Forest (GLPF) and Sungai Wain Protected Forest (SWPF), East Kalimantan have the potential to produce microbial isolates with unique enzymatic characteristics that have never been reported before. The resulting microbial isolate can be used as a bioactivator in composting organic waste to produce high-quality organic fertilizer.
Peran Penting Hak Kekayaan Intelektual (HAKI) Terhadap Produk Umkm di PT Danis Emran Gemilang Mulyani, Nani; Agustinus, Erick; Santoso, Budi Tri
DEDIKASI PKM Vol. 6 No. 1 (2025): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i1.46984

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) dilaksanakan di PT Danis Emran Gemilang yang bergerak dibidang food and beverage. Kegiatan PKM dilaksanakan bertujuan untuk memberikan pemahaman kepada pelaku usaha mengenai Hak Kekayaan Intelektual (HAKI) agar permasalahan mengenai pendaftaran hak cipta sebagai jaminan perlindungan hukum serta sebagai bentuk edukasi mengenai perlindungan terhadap hasil karya dan peningkatan pemahaman hukum khususnya di bidang Hak Kekayaan Intelektual (HAKI). Metode pelaksaan kegiatan terdiri dari tiga tahap. Pertama tahap persiapan meliputi pra survei, pembentukan tim, pembuatan dan pengajuan proposal, koordinasi tim PKM dan PT Danis Emran Gemilang. Tahap kedua yaitu tahap pelaksanaan program berupa sosialisasi. Sosialisasi dilakukan melalui penyuluhan (pemaparan materi) dan diskusi. Tahap ketiga yaitu tahap evaluasi dan pelaporan. Evaluasi dilakukan dengan membandingkan kondisi pelaku UMKM sebelum dan sesudah pelaksanaan program dengan metode wawancara dan observasi. Hasil Pelaksanaan Pengabdian Kepada Masyarakat (PKM) memberikan wawasan tambahan bagi peserta mengenai pentingnya perijinan dan merk dalam melindungi produk yang dihasilkan dari produk pesaing yang sejenis, sekaligus terlindungi dalam aspek hukum dan legalitas.
Pengaruh Covid-19 terhadap Laporan Audit Keuangan dan Manajemen Keuangan Mulyani, Nani
Jurnal Disrupsi Bisnis Vol. 6 No. 2 (2023): [Maret-April] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v6i2.28782

Abstract

Penelitian ini bertujuan untuk Pengaruh covid-19 terhadap laporan audit keuangan,  dan   manajamen keuangan. Penelitian  ini  merupakan  penelitian  kuantitatif  dengan  subjek  penelitian saham perusahaan LQ 45 yang terdaftar di bursa efek Indonesia. Teknik pengumpulan   sampel   yaitu   Non   Probability   Sampling   dengan   teknik konviniens  sampling,  dan jumlam sampel  45 responden, Metode  pengumpulan data  dilakukan dengan observasi, wawancara, dan analisis data. Hasil penelitian diperoleh keputusan investasi memiliki pengaruh langsung terhadap profitabilitas investasi dan arus kas perusahaan untuk masa depan. Keputusan pembiayaan menitikberatkan pada dua keputusan mengenai penentuan sumber dana yang dibutuhkan untuk membiayai investasi, dan penentuan tentang keseimbangan pengeluaran yang terbaik (struktur modal yang optimal). Manajemen aset keputusan dimana manajer keuangan dan manajer lain dalam suatu perusahaan bertanggung jawab atas berbagai tingkat operasi aset yang ada.
Pengaruh Teknologi Informasi dan Budaya dalam Organisasi terhadap Laporan Keuangan Akuntansi di Era Pandemi Tahun 2021 Sopiyana, Muhammad; Budiman, Septian Arif; Mulyani, Nani
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.662

Abstract

This research aims to find out how developments in information technology have brought significant changes to the field of accounting in financial reports. This influence also adapts and influences human culture in the social system in the current pandemic era. The research method uses a quantitative approach with panel data regression analysis techniques. Research data was obtained from the financial reports of 7 food companies listed on the Indonesian stock exchange, which were determined using a purposive sampling technique. The partial research results show that the influence of information technology and culture on accounting financial reports has a positive or negative effect in the current pandemic era. However, simultaneously information technology and organizational culture factors make a large contribution to the quality of accounting financial reports with a percentage of 63,02%.
POTENSI RHIZOBAKTERI DALAM MENDUKUNG PERTUMBUHAN STEK BATANG SINGKONG (Manihot esculenta Crantz) [The Potential of Rhizobacteria in Supporting the Growth of Cassava (Manihot esculenta Crantz ) Stem Cuttings] Nugroho, Agung Adi; Agustiyani, Dwi; Sutisna, Entis; Mulyani, Nani; Dewi, Tirta Kumala; Nditasari, Achirul; Antonius, Sarjiya; Purwaningsih, Sri
Berita Biologi Vol 22 No 3 (2023): Berita Biologi
Publisher : BRIN Publishing (Penerbit BRIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/beritabiologi.2023.120

Abstract

Cassava (Manihot esculenta Crantz) is an important food plant in Indonesia, particularly as a carbohydrate source. We require a plan to increase production and quality. The use of Plant Growth Promoting Rhizobacteria (PGPR) in organic fertilizers is one option. The aim of this study is to isolate, characterize, and evaluate potential microbial candidates for cassava greenhouse growth. K solubilizing, P solubilizing, N fixing, IAA production, protease production, ACC-deaminase, and siderophore production were investigated in 15 tuber root rhizobacteria isolates. The bacterial isolates' ability to grow cassava stem cuttings was then assessed. The rhizobacterial inoculation treatments in this study included fifteen single isolates, a combination of isolates, and controls. With three replications, the experimental design was completely randomized. Five P-solubilizing bacterial isolates (PK AL.2.2, PK LAS 4A.4, PK 4.1, PK Al.2.6, PK Kbm 6.1), two protease-producing isolates (Pro LAS 4B.6 and Pro LAS 5A.3), and one IAA-producing isolate (TSB LAS 1A.6) increased wet plant weight by 20-41% as compared to controls. The results of molecular identification of the six excellent isolates were Burkholderia sp. (PK AL.2.2), Paenarthrobacter nicotinovorans (Pro LAS 4B.6), Burkholderia territorii (PK 4.1), Burkholderia cenocepacia (Pro LAS 5A.3), Burkholderia territorii (PK LAS 4A.4), and Kocuria rhizophila (TSB LAS 1A.6).
Co-Authors Achirul Nditasari Agung Adi Nugroho, Agung Adi Agustinus, Erick Ananda, Alfira Sindy ANI SAFITRI, ANI Avini Nurazhimah Arfa Budiman, Septian Arif Dewi, Tirta Kumala Dwi Agustiyani Ek Ajeng Rahmi Pinahayu Entis Sutisna Farkhatin, Naely Fitro, Muhammad Hamdani Jamaludin . Juwari, Micha Kumala Dewi, Tirta Mahrizal Mahrizal Muhammad Sopiyana, Muhammad Nandang Suwela Rahayu, Cintia Febi Rahayu, Suharni Ruhimat, Riki Sania, Sofa Santoso, Budi Tri Sari, Selly Nurlela Sarjiya Antonius Selli Mariko Septiani, Fauziah Sinaga, Victor Lamboy Siti Nuranisa Sri Purwaningsih Supeni Sufaati Utomo, Styo Budi Verchius, Eric Widyastuti, Krisanti Wulandari, Ayu Ratna Zahra Noviana