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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Bina Hukum Lingkungan Stability: Journal of Management and Business Bina Hukum Lingkungan Graha Akuntansi
Kurniawati, Andi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM UPAYA PENGAMBILAN KEPUTUSAN PRODUKSI PENGGILINGAN PADI TRI JAYA MANUNGGAL DEMAK Malik, Abdul; Andelina, Mis Widya; Kurniawati, Andi
Stability: Journal of Management and Business Vol 4, No 1 (2021): July
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/sta.v4i1.15021

Abstract

Tujuan penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi dengan metode full costing dalam upaya pengambilan keputusan produksi penggilingan padi Tri Jaya Manunggal Demak. Jenis penelitian yang digunakan adalah dengan metode penelitian deskriptif kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah sumber data sekunder dan sumber data primer, dan teknik pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi dan wawancara. Teknik analisa yang digunakan adalah memperhitungkan harga pokok produksi dengan menggunakan metode full costing. Analisis harga pokok produksi beras Pandangwangi menghasilkan kesimpulan bahwa produksi dengan penggunaan beras A di harga terendah menghasilkan GPM yang sangat besar. Namun, beras di harga terendah tidak menjamin memiliki kualitas yang baik sehingga produksi tidak mungkin dilakukan dengan bahan baku tersebut. Produksi dengan penggunan beras A di harga tengah menghasilkan GPM yang cukup besar sehingga perusahaan dapat memutuskan untuk melakukan produksi dengan bahan baku tersebut
Analisis Rencana Zonasi Wilayah Pesisir dan Pulau-Pulau Kecil Menggunakan Model Ambiguity-Conflict: Konflik Kebijakan Ruang Laut di Pulau Kodingareng Alam, Andi Rifdah Auliyah; Kurniawati, Andi; Belva, Khansa Anindita; Roshihan, Ali Partovi Muhammad; Anugrah, Syachwal Tri; Balapradhana, Daffa
Bina Hukum Lingkungan Vol. 9 No. 2 (2025): Bina Hukum Lingkungan, Volume 9, Nomor 2, Februari 2025
Publisher : Asosiasi Pembina Hukum Lingkungan Indonesia (PHLI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.194 KB) | DOI: 10.24970/bhl.v9i2.136

Abstract

ABSTRAKKebijakan Rencana Zonasi Wilayah Pesisir dan Pulau-Pulau Kecil (RZWP3K) Sulawesi Selatan menimbulkan konflik serius di Pulau Kodingareng, Makassar, akibat tumpang tindih antara wilayah tambang pasir laut dengan area tangkap nelayan. Kondisi ini tidak hanya menurunkan hasil tangkapan ikan dan memperburuk kerentanan sosial-ekonomi rumah tangga nelayan, tetapi juga menimbulkan ketidakpastian hukum atas perlindungan hak masyarakat pesisir. Penelitian ini bertujuan untuk menganalisis implementasi RZWP3K Sulawesi Selatan dengan menilai sejauh mana kebijakan tersebut berdampak terhadap kehidupan sosial-ekonomi nelayan sekaligus menguji efektivitasnya melalui kerangka dari teori Ambiguity-Conflict oleh Richard E. Matland. Kebaruan penelitian ini terletak pada pendekatannya yang tidak semata-mata menyoroti praktik penambangan pasir laut, tetapi secara kritis menempatkan kebijakan RZWP3K sebagai objek analisis untuk mengurai kelemahan regulasi sebagai akar konflik. Metode penelitian menggunakan pendekatan kualitatif dengan analisis deskriptif, yang memadukan data lapangan mengenai kondisi sosial-ekonomi masyarakat Pulau Kodingareng dengan studi regulasi dan dokumen kebijakan. Hasil penelitian menunjuka bahwa RZWP3K bermasalah dalam aspek penetapan zonasi, implementasi, dan koordinasi antar-aktor, sehingga tingkat ambiguitas tinggi dan intensitas konflik meningkat. Akibatnya, legitimasi kebijakan rendah dan masyarakat pesisir menjadi yang paling dirugikan. Penelitian ini menyimpulkan bahwa optimalisasi RZWP3K harus diarahkan pada rekonstruksi kebijakan yang lebih responsif, partisipatif, transparan, dan berkeadilan lingkungan.Kata kunci: kebijakan laut, kebijakan Publik, Pulau Kodingareng, RZWP3K, ambiguity–conflict model ABSTRACTThe Coastal Zone and Small Islands Zoning Plan (RZWP3K) of South Sulawesi has triggered serious conflicts in Kodingareng Island due to overlapping designations of marine sand mining areas with traditional fishing grounds. This condition not only reduces fish catches and exacerbates the socio-economic vulnerability of fishing households but also creates legal uncertainty regarding the protection of the rights of coastal communities. This study aims to analyze the implementation of the RZWP3K policy in South Sulawesi by assessing its impact on the socio-economic life of fishers and by examining its effectiveness through Richard E. Matland’s Ambiguity–Conflict Model. The novelty of this research lies in its critical approach of positioning the RZWP3K policy itself—not merely the practice of sand mining—as the main object of analysis, in order to uncover regulatory weaknesses as the root of conflict. This study employs a qualitative method with descriptive analysis, combining field data on the socio-economic conditions of Kodingareng communities with a review of policy documents and regulations. The findings reveal that the RZWP3K policy suffers from problematic zoning designations, weak implementation, and poor inter-actor coordination, which result in high levels of ambiguity and escalating conflicts. Consequently, the policy’s legitimacy remains low, while coastal communities bear the heaviest burdens. This research concludes that optimizing RZWP3K requires reconstructing the policy towards a more responsive, participatory, transparent, and environmentally just framework.Keywords: marine policy, public policy, Kodingareng Island, RZWP3K, ambiguity – conflict model
Penentu Spread Bunga Bank Di Indonesia Kurniawati, Andi
Graha Akuntansi Vol. 7 No. 1 (2022): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i1.23

Abstract

This study examined the effect of monitoring power, capital adequacy, inefficiency, liquidity, and bank size on the interest rate spread of banks in Indonesia. The analysis was used linear regression model to estimate the effect of various variables. The result of the study indicates that monitoring power was positively insignificant, capital was positively significant, inefficiency was negatively significant, liquidity was positively significant, and bank size was negatively significant on interest rate spread.
Studi Empiris Disiplin Pasar Bank Berbasis CAR, LDR, ROA dan NPL Andelina, Mis Widya; Kurniawati, Andi
Graha Akuntansi Vol. 6 No. 1 (2021): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i1.26

Abstract

This study aims to examine the influence of the bank's internal analysis of the deposit growth by signaling theory perspective and market discipline. Corresponding signal theory that positive internal conditions increase the confidence that the company has a high quality to attract the interest of the depositors. In this study, researchers used purposive sampling and sample size 349 companies obtain conventional bank in Indonesia, Bank Indonesia registered in the year 2008 to 2012 includes the factors of the Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR), Return on Assets (ROA), and Non-Performing Loans (NPL). Hypothesis testing using t - test with a significance level of 5%. Based on the results of that study showed a significant positive effect of CAR, LDR significant negative effect, significant positive influence ROA and NPL significant negative effect.
Dampak NPL, LDR dan NIM Terhadap Profitabilitas Bank di BEI Bank yang Terdaftar di BEI Kurniawati, Andi
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.33

Abstract

This study aimed to analyze the influence of variables Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net interst Margin (NIM), and the Capital Adequacy Ratio (CAR) of the Return On Asset (ROA). Testing the hypothesis in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 29 banking companies listed in the Indonesia Stock Exchange (IDX) with a purposive sampling techniques, namely engineering samples based on the determining criteria. Those criteria are banking companies listed on the Stock Exchange in 2012 - 2015 and submit annual financial statements and complete.The results of the study after partial hypothesis test showed that the CAR had no significant positive effect on ROA, LDR significant negative to ROA, significant negative NPL to ROA and NIM has a positive and significant impact on ROA.
Analisis Rencana Zonasi Wilayah Pesisir dan Pulau-Pulau Kecil Menggunakan Model Ambiguity-Conflict: Konflik Kebijakan Ruang Laut di Pulau Kodingareng Alam, Andi Rifdah Auliyah; Kurniawati, Andi; Belva, Khansa Anindita; Roshihan, Ali Partovi Muhammad; Anugrah, Syachwal Tri; Balapradhana, Daffa
Bina Hukum Lingkungan Vol. 9 No. 2 (2025): Bina Hukum Lingkungan, Volume 9, Nomor 2, Februari 2025
Publisher : Asosiasi Pembina Hukum Lingkungan Indonesia (PHLI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24970/bhl.v9i2.136

Abstract

ABSTRAKKebijakan Rencana Zonasi Wilayah Pesisir dan Pulau-Pulau Kecil (RZWP3K) Sulawesi Selatan menimbulkan konflik serius di Pulau Kodingareng, Makassar, akibat tumpang tindih antara wilayah tambang pasir laut dengan area tangkap nelayan. Kondisi ini tidak hanya menurunkan hasil tangkapan ikan dan memperburuk kerentanan sosial-ekonomi rumah tangga nelayan, tetapi juga menimbulkan ketidakpastian hukum atas perlindungan hak masyarakat pesisir. Penelitian ini bertujuan untuk menganalisis implementasi RZWP3K Sulawesi Selatan dengan menilai sejauh mana kebijakan tersebut berdampak terhadap kehidupan sosial-ekonomi nelayan sekaligus menguji efektivitasnya melalui kerangka dari teori Ambiguity-Conflict oleh Richard E. Matland. Kebaruan penelitian ini terletak pada pendekatannya yang tidak semata-mata menyoroti praktik penambangan pasir laut, tetapi secara kritis menempatkan kebijakan RZWP3K sebagai objek analisis untuk mengurai kelemahan regulasi sebagai akar konflik. Metode penelitian menggunakan pendekatan kualitatif dengan analisis deskriptif, yang memadukan data lapangan mengenai kondisi sosial-ekonomi masyarakat Pulau Kodingareng dengan studi regulasi dan dokumen kebijakan. Hasil penelitian menunjuka bahwa RZWP3K bermasalah dalam aspek penetapan zonasi, implementasi, dan koordinasi antar-aktor, sehingga tingkat ambiguitas tinggi dan intensitas konflik meningkat. Akibatnya, legitimasi kebijakan rendah dan masyarakat pesisir menjadi yang paling dirugikan. Penelitian ini menyimpulkan bahwa optimalisasi RZWP3K harus diarahkan pada rekonstruksi kebijakan yang lebih responsif, partisipatif, transparan, dan berkeadilan lingkungan.Kata kunci: kebijakan laut, kebijakan Publik, Pulau Kodingareng, RZWP3K, ambiguity–conflict model ABSTRACTThe Coastal Zone and Small Islands Zoning Plan (RZWP3K) of South Sulawesi has triggered serious conflicts in Kodingareng Island due to overlapping designations of marine sand mining areas with traditional fishing grounds. This condition not only reduces fish catches and exacerbates the socio-economic vulnerability of fishing households but also creates legal uncertainty regarding the protection of the rights of coastal communities. This study aims to analyze the implementation of the RZWP3K policy in South Sulawesi by assessing its impact on the socio-economic life of fishers and by examining its effectiveness through Richard E. Matland’s Ambiguity–Conflict Model. The novelty of this research lies in its critical approach of positioning the RZWP3K policy itself—not merely the practice of sand mining—as the main object of analysis, in order to uncover regulatory weaknesses as the root of conflict. This study employs a qualitative method with descriptive analysis, combining field data on the socio-economic conditions of Kodingareng communities with a review of policy documents and regulations. The findings reveal that the RZWP3K policy suffers from problematic zoning designations, weak implementation, and poor inter-actor coordination, which result in high levels of ambiguity and escalating conflicts. Consequently, the policy’s legitimacy remains low, while coastal communities bear the heaviest burdens. This research concludes that optimizing RZWP3K requires reconstructing the policy towards a more responsive, participatory, transparent, and environmentally just framework.Keywords: marine policy, public policy, Kodingareng Island, RZWP3K, ambiguity – conflict model
Consumer Protection Education: Preventive Measures Against Online Transaction Problems for Students of SMAN 8 Pinrang: Edukasi Perlindungan Konsumen: Upaya Preventif terhadap Permasalahan Transaksi Online bagi Siswa SMAN 8 Pinrang Amaliyah, Amaliyah; Rifai, Aulia; Marwah, Marwah; Kurniawati, Andi; Aswan, Muhammad; Hamdani, Khulaifi; Mada, Ahkamul Ihkam
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 3 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i3.22074

Abstract

As a country with a high number of internet users, online activities such as shopping have become a trend among students. However, these transactions are often accompanied by legal issues, such as receiving items that do not match the description, delayed deliveries, defective products, and uncertainties regarding returns. These problems result in losses for buyers, mainly due to their lack of understanding of consumer rights and business obligations. To address these challenges, this community service activity was conducted with the aim of enhancing students' understanding of consumer rights in online transactions, as well as their knowledge of the obligations and restrictions for business actors, in order to minimize both material and immaterial losses. This community service was carried out at SMAN 8 Pinrang using a double blended method, combining quantitative and qualitative approaches through three stages of counseling: pre-test, material presentation, and post-test. During the counseling sessions, students were provided with explanations regarding consumer rights and legal protections in online transactions. The results showed a high level of enthusiasm from participants, as well as a significant increase in their understanding of consumer rights and business obligations after the activity. Based on the post-test results, students' understanding of consumer rights increased from 0% to 100%, and all participants were also able to understand the restrictions that business actors must follow. The implications of this activity demonstrate that consumer protection legal education is effective in raising students' legal awareness and equipping them with the ability to address online transaction issues more critically and responsibly
Co-Authors Alam, Andi Rifdah Auliyah Amaliyah, Amaliyah Andelina, mis Widya Anugrah, Syachwal Tri Balapradhana, Daffa Belva, Khansa Anindita Daniel Happy Putra Hamdani, Khulaifi Mada, Ahkamul Ihkam Marwah Marwah Muhammad Aswan Rifai, Aulia Roshihan, Ali Partovi Muhammad