Claim Missing Document
Check
Articles

Found 5 Documents
Search

ANALISIS FAKTOR – FAKTOR GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI (STUDI PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA) Adhriatik, Nenny; Ismangil, Ismangil
Liability Vol 1, No 1 (2019): Februari 2019
Publisher : Liability

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the influence of good corporate governance to conservatism level. Accounting conservatism level is a dependent variable in this research and good corporate governance as independent variable that was applied in this research are independency of boards, size of boards, institutional ownership, managerial ownership and audit committee. The samples of this research are the consumer good firms as sub sector of manufacturing firms listed in Indonesian Stock Exchange in 2011 -2013. The samples are collected using purposive sampling method and resulted 34 firms become the samples. Hyphotesys testing using multiple regression. The result of this research show that independency of boards, institutional ownership, managerial ownership and audit committee have not effect significantly to application of conservatism on accounting. Whereas, for size of boards to application of conservatism on accounting have effect significantly. The application of conservatism on accounting in the financial statement still raises the pro and con. However, this research is more lead to pro opinion because it can minimize the manager?s oppotunistic behavior on reporting their profit.
Pelatihan dan Pendampingan Perhitungan Pajak Penghasilan Usaha Mikro Kecil pada Mahasiswa Akademi Farmasi Yannas Husada Soemaryono, Soemaryono; Pratono, Rudi; Ismangil, Ismangil
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 1 (2023): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i1.32192

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini bertujuan untuk  menambah wawasan dan pengembangan  keilmuan tentang pajak bagi wirausahaan pada mahasiswa Akademi Farmasi Yannas Husada Bangkalan. Serta memberikan  bekal    pengetahuan didalam ketrampilan pajak penghasilan, khususnya pajak penghasilan bagi usaha mikro kecil pada mahasiswa. Peserta pelatihan  40 mahasiswa Akademi Farmasi Yannas Husada Bangkalan.  Metode pelaksanaan kegiatan   pengabdian   kepada masyarakat   yang   dilakukan   dengan   cara   memberikan materi pengetahuan yang bersifat  teori dan pratek penghitungan pajak penghasilan bagi usaha mikro kecil sesuai dengan aturan perpajakan yang saat ini diberlakukan. Dimulai   dari pemahaman pengertian UMKM, kriteria UMKM sesuai dengan Undang-Undang Cipta kerja, pengertian pajak penghasilan, tarip pajak penghasilan bagi UMKM dan cara Lapor pajak penghasilan badan. Hasil yang dicapai dalam kegiatan ini para peserta atau mahasiswa mampu  memahami praktek perhitungan pajak penghasilan bagi UMKM secara fundamental yang berlaku di indonesia Serta mampu memahami aturan insentif pembebasan  besaran penghasilan yang tidak harus membayar pajak penghasilan bagi wajib pajak usaha mikro kecil, mampu memahami tata cara membuat kode billing untuk setor pajak serta mampu memahami tata cara lapor pajak pengahasilan UMKM setiap bulan maupun laporan tahunan.
PENGARUH BERBAGAI CAHAYA DALAM SUNGKUP MIKA DAN MACAM NUTRISI TERHADAP PERTUMBUHAN DAN HASIL KANGKUNG (Ipomoea reptans) SECARA HIDROPONIK RAKIT APUNG Randi, Mohammad Jusuf; Saparso, Saparso; Ismangil, Ismangil
Agrin Vol 19, No 2 (2015): Agrin
Publisher : Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.agrin.2015.19.2.242

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jenis larutan nutrien terhadap pertumbuhan dan hasilkangkung dan mengetahui pengaruh cahaya yang dibangkitkan oleh warna sungkup terhadap pertumbuhan danhasil kangkung. Metode analisis menggunakan Rancangan Acak Kelompok Lengkap (RAKL). Perlakuan yangdicoba yaitu gabungan antara jenis larutan nutrien dan warna sungkup. Jenis larutan nutrien terdiri atas larutanAB Mix (N1), larutan fermentasi kotoran ayam disebut larutan koyam (N2) dan larutan air kolam ikan lele disebutlarutan AL (N3). Cahaya yang dibangkitkan oleh warna sungkup terdiri atas 3 macam, yaitu cahaya sungkup mikamerah (S1), cahaya sungkup mika biru (S2), dan cahaya sungkup mika bening (S3). Gabungan antara 3 jenis larutannutrien dan 3 cahaya sungkup diperoleh 9 perlakuan dengan 3 kali ulangan. Data hasil pengamatan dianalisiskeragamannya menggunakan uji F dan apabila terdapat keragaman antar perlakuan dilanjutkan dengan uji Duncanpada taraf kesalahan 5%. Intensitas cahaya tertinggi pada sungkup bening pukul 12.00 WIB sebesar 4.14 μmol/m-2/s-1. Hasil penelitian menunjukkan bahwa larutan nutrien koyam meningkatkan hasil sehingga memberikanpengaruh yang sama dengan larutan AB mix pada variabel tinggi tanaman sebesar 453 cm, jumlah daun 10.4 helai,bobot akar kering 0.71 g, rasio tajuk akar 10.98, bobot tajuk segar 34.1 g, bobot tajuk kering 2.74 g, bobot tanamansegar 37.23 g, bobot tanaman kering 3.46 g, indeks panen 0.909. Cahaya dari sungkup biru meningkatkan hasilsehingga memberikan respon dan pengaruh yang sama baiknya dengan warna sungkup bening pada variabeljumlah daun sebesar 10.4 helai, volume akar 4.7 ml, bobot akar segar 3.52 g, bobot akar kering 0.62 g, bobot tajuksegar 34.32 g, bobot tajuk kering 2.84 g, bobot tanaman segar 37.84 g, bobot tanaman kering 3.47 g.Kata kunci: cahaya , nutrisi, hidroponik rakit apung, kangkungABSTRACTThis research aims to determine the effect of the types of solution nutrient solution on growth and yield ofkangkung and determine the effect of the color of light generated by the lid on the growth and yield of kangkung.The method of analysis using Randomized Completelly Block Design (RCBD) with three replications. Treatmentwas attempted that is a combination of the type of nutrient solution and lid color. Type of nutrient solutionconsisted of a solution of AB Mix (N1), chicken manure fermentation solution is called solution koyam (N2) andwater solution called catfish ponds AL solution (N3). The light generated by the color of the hood consists of threekinds of light red mica shield (S1), light blue mica shield (S2), and the light lid transparent mica (S3). Thecombination of 3 types of nutrient solutions and 3 light hoods obtained 9 treatments with 3 replications. The datawere analyzed using the F test variability and if there is diversity among treatments followed by Duncan's test at5% error level. The results showed that the nutrient solution koyam improve outcomes so as to provide the sameeffect with a solution of AB mix in variable plant height of 45.3 cm, the number of leaf blade 10.4, weights of 0.71g of dried root, root crown ratio of 10.98, canopy fresh weight of 34.1 g, canopy dry weight of 2.74 g, plant freshweight of 37.23 g, a weight of 3.46 g of dried plants, harvest index of 0.909. The light from the blue lid improvesthe results so as to provide a response and effect as well as the color of the clear lid on a variable number of leavesat 10.4 strands, volume of 4.7 ml root, fresh root weight of 3.52 g, dried root weight of 0.62 g, 34.32 g fresh weightof the canopy, canopy dry weight of 2.84 g, a weight of 37.84 g of fresh plants, plant dry weight of 3.47 g.Key words: light, nutrients, hydroponic floating raft, kangkung
The Effectiveness Test of Fusarium cf. solani as Bioinsecticide for Control of Brown Planthopper and Increasing Rice Productivity Wiyantono, Anton; Utami, Darini Sri; Ismangil, Ismangil
CROPSAVER Vol 5, No 1 (2022)
Publisher : Departemen Hama dan Penyakit Tumbuhan Fakultas Pertanian Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cropsaver.v5i1.39472

Abstract

The entomopathogenic fungus Fusarium cf. solani can be used to control brown planthopper. The study aim to obtain the frequency of spraying of the Fusarium cf. solani against brown planthopper at different altitudes. Experiment by planting IR 64 seedlings on plots of 4 m x 4 m, spacing of  25 cm x 25 cm, 10 tons of compost/ha, and 100 % N, P, K. The experiment was carried out with a 2 factors of RCBD. Factor I is land altitude < 100 m above sea level (P1),  100 – 500 m above sea level (P2), and > 500 m above sea level (P3). Factor II is the frequency of spraying the bioinsecticide of the Fusarium cf. solani consisting of no spraying (F0), one time (F1); and twice (F2). Each treatment was made 4 replications. Fungal bioinsecticide concentration Fusarium cf. solani used was 106 spores/ml with a dose of 300 L bioinsecticide/ha. The variables measured were intensity attack, pest population; and yield of rice. Rice yields included the number of productive tillers, fresh plant weight, dry plant weight, percentage of grain content, and soil productivity. The data were analyzed by F test and continued with Duncan's test with 95 % confidence level. The results showed that the frequency of spraying Fusarium cf. solani had no effect on the pest populations, intensity of damage, and production of rice yields. Altitude affects the pest populations, intensity of crop damage, as well as parameters of rice yields. However, there was no interaction between the spraying frequency of Fusarium cf. solani with the height of the experimental site to the experimental parameters.
Volcanic Rock of Slamet Volcano as the Potential of Soil Ameliorant Zaenurrohman, Januar Aziz; Qur'an, Mudrik Infithor Nurul; Ismangil, Ismangil; Siswandi, Siswandi; Candra, Adi
Indonesian Journal on Geoscience Vol. 11 No. 1 (2024)
Publisher : Geological Agency

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17014/ijog.11.1.81-90

Abstract

Mount Slamet is an active volcano in Java Island, Indonesia. Slamet volcanic rocks comprise various igneous and pyroclastic rocks, including basaltic lava, andesitic lava, pyroclastic rocks, and intrusions. Geochemical analysis of rocks in the studied area (301300 mE - 303300 mE and 9189400 mN - 9191400 mN) showed the presence of high calcium and iron elements. This geological study aims to determine the potential of material resources contained to be used for agricultural needs. The potential nutrients to be found such as P, K, Mg, Ca, Fe, Ti, Na, Mn, and Si with a DHL conductivity value of 0.0473 - 0.1318 mmhos /cm are classified as non-salinity, which is safe for soil improvement. Then the neutralization value relative to calcite is between 15.45 - 27.27 %, and the abrasion pH value is between 8.05 - 8.91. The agrogeological analysis shows that the Slamet volcanic rock in Baturraden area has good prospects as an ameliorant for highly weathered (acid) soils.