Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal ARS: Jurnal Seni Rupa Dan Desain Jurnal Ilmiah Akuntansi Kesatuan ZOOTEC
Ernawati, Tri
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Veterinary

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Penerapan PSAK 5 (Revisi 2009) terhadap Pengungkapan Segmen Operasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Pardede, Robert Pius; Ernawati, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.719 KB) | DOI: 10.37641/jiakes.v5i2.86

Abstract

The International Accounting Standards Board (IASB) is committed to improve their standards’ quality, which is the global accounting standards that reflect information in financial statements as transparent and comparable for public purposes. The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) provide guidelines in creating and interpreting companies’ financial statements (Iatridis & Dalla, 2011). The purpose of this research was to assess the impact of the application of PSAK 5 (revised 2009). PSAK 5 (revised 2009) requires segment disclosure based on the internal reporting reviewed by the operation decision maker. PSAK 5 (revised 2000) requires companies to disclose segments information based on the format of the primary and secondary segments as identified per products / services that generate the same level of risk and return. The six analytical frameworks developed for this research, namely: (1) analysis of the presentation of segment information based on PSAK 5 (revised 2000) versus PSAK 5 (revised 2009), (2) analysis of the determination and identification of operational decision-making, (3) the analysis of the definition and identification operating segments between industry sectors, (4) analysis of segment aggregation, (5) analysis of determination of the reportable segments, and (6) analysis of reported segment disclosures. In conclusion, generally, the disclosure of segment information based on PSAK 5 (revised 2009) by using the management approach yields a more complete segment report, by conveying more relevant segmental information from the standpoint of management's internal performance than the previous standard, which was PSAK 5 (revised 2000). This research found significant changes related to an increase in the disclosure of segment disclosure in business segments, segment aggregation, and basic information on company's segmental performance measurement in Indonesia.
PENGARUH KONSENTRASI LARUTAN DAUN JAMBU BIJI (Psidium guajava) DAN LAMA PERENDAMAN TERHADAP KUALITAS TELUR AYAM RAS Ernawati, Tri; Karisoh, Linda Ch. M.; Hadju, Rahmawaty; Siswosubroto, Surtijono E.
ZOOTEC Vol 39, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.466 KB) | DOI: 10.35792/zot.39.2.2019.24844

Abstract

THE EFFECT OF GUAVA LEAF SOLUTION CONCENTRATION AND SOAKING DURATION ON THE QUALITY OF CHICKEN EGGS.      This study aims to determine the effect of guava leaf solution concentration and soaking time on the quality of chicken eggs. This research was conducted from November to December 2018, at the Laboratory of Animal Product Technology, Faculty of Animal Husbandry, Sam Ratulangi University, Manado. The method used is Completely Randomized Design (CRD) with a factorial pattern consisting of 2 factors. Factor A was the concentration of solution of guava leaves and factor B is the length of immersion with 4 replications. The treatments used are: Factor A concentration of solution of guava leaves A1 = 3%, A2 = 6%, A3 = 9%, A4 = 12%. Factor B was duration of immersion B1 = 6 hours, B2 = 12 hours, B3 = 18 hours, B4 = 24 hours. The variables analyzed were a decrease in egg weight, egg white index and egg yolk index. Data obtained were analyzed by variety. If there are significant differences between treatments, it will be continued with Duncan Test. The results of the variance analysis showed that the interaction had a significant effect (P <0.05) on the decrease in egg weight and did not significantly influence (P> 0.05) on the egg white index and egg yolk index. Duncan's Test results for decreasing egg weight showed the concentration of guava leaf solution 3% and soaking time 6 hours  gave good results for the quality of chicken eggs. It was concluded that the concentration of 3% and the soaking time of 6 hours gives good results on decreasing egg weight. As for the egg white index and egg yolk index showed good results with concentration of 12% and 24-hour immersion time. Keywords: Guava leaf, Egg weight, Egg white index, Egg yolk index.
Pemanfaatan Limbah Kayu dalam Perancangan Kursi Makan pada Perumahan Kota Podomoro Tenjo Kusumaningrum, Noni; Ernawati, Tri; Fariz, Nuthqy; Junianto, Aloysius Baskoro; Anshory, Boike Janus
Ars: Jurnal Seni Rupa dan Desain Vol 25, No 1 (2022): April 2022
Publisher : Fakultas Seni Rupa dan Desain, Institut Seni Indonesia Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24821/ars.v25i1.6730

Abstract

Limbah kayu yang dihasilkan industri PT Kayu Lapis Indonesia (PT KLI) dapat dimanfaatkan untuk membuat furnitur sederhana yang cocok bagi hunian. Kendala secara umum dihadapi industri pengolah limbah kayu adalah keterbatasan kemampuan dalam desain. Dibutuhkan kejelian dalam memilih limbah kayu agar memperoleh desain yang tepat dan sesuai. Tujuan penelitian ini adalah mengidentifikasi karakteristik material limbah kayu dari industri PT KLI yang dapat dimanfaatkan dalam perancangan furnitur dan membuat perancangan furnitur berupa kursi makan untuk perumahan Kota Podomoro Tenjo, Bogor. Langkah pertama metode perancangannya adalah menentukan jenis material limbah kayu dari industri PT KLI yang dapat dimanfaatkan, kemudian baru membuat perancangan furnitur berupa kursi makan. Berdasar pembahasan diperoleh hasil bahwa limbah kayu terutama limbah kayu solid dapat dimanfaatkan untuk desain kursi makan dengan teknik melaminasi lagi material-material limbah menjadi raw material baru. Raw material baru tersebut selanjutnya dapat diaplikasikan ke dalam komponen kursi. Hasil penelitian ini diharapkan mampu menjadi pemecahan masalah limbah kayu PT KLI yang selama ini dibiarkan membusuk, ditumpuk dan dibakar sehingga berdampak negatif terhadap lingkungan menjadi produk yang bernilai ekonomi tinggi.
Co-Authors Boike Janus Anshory, Boike Janus Fariz, Nuthqy Junianto, Aloysius Baskoro Kusumaningrum, Noni Linda Ch. M. Karisoh, Linda Ch. M. Rahmawaty Hadju Robert Pius Pardede Surtijono E. Siswosubroto, Surtijono E.