Garuda - Garba Rujukan Digital

PENGEMBANGAN BISNIS BERBAHAN DASAR PANDAN DI WILAYAH PERBATASAN MELALUI PENDEKATAN ONE VILLAGE ONE PRODUCT DENGAN POLA KLASTER Dedy; Angela Siokalang, Maria; Daniel
Management and Sustainable Development Journal Vol. 6 No. 2 (2024): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v6i2.971

Sajingan Besar is one of the areas in the border area that has abundant natural resource potential, one of which is pandan leaves. This research aims to provide a business development model to improve the welfare of the surrounding community. The approach used in this study uses a qualitative approach with a descriptive analysis method. The data source is primary data through field observation, interviews and documentation. The findings in this study state that in the development of natural resources in Sajingan Besar which is dominated by pandanus-based artisans, it can be developed with the One Village One Product (OVOP) approach with a cluster pattern. Pandanus-based handicrafts can be directed to become superior products in the Sajingan Besar area. The concept of One Village One Product (OVOP) is one of the approaches that can be used in designing a model for managing economic potential in the region with the goal of allowing the region to develop one superior product.

Analisis Kinerja Keuangan Perusahaan Berdasarkan Rasio Likuiditas dan Profitabilitas pada PT Adhi Karya (Persero) Tbk Periode 2014 - 2023 Daniel; Nurhamdi, Muhamad
Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 2 No. 1 (2025): Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : YAYASAN PENDIDIKAN MULIA BUANA (YPMB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70451/cakrawala.v2i1.315

Penelitian ini bertujuan untuk menganalisis kinerja keuangan menggunakan rasio likuiditas dan rasio profitabilitas PT Adhi Karya (Persero) Tbk dari tahun 2014 hingga 2023 serta mengevaluasi kinerja keuangan perusahaan selama periode tersebut berdasarkan kedua rasio tersebut. Kedua rasio ini dipergunakan untuk mengukur kinerja keuangan perusahaan sebagai objek penelitian. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Data penelitian yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan yang telah dipublikasikan oleh PT Adhi Karya. Metode analisis data menggunakan analisis rasio pada laporan posisi keuangan dan laporan laba rugi, dengan indikator yang digunakan adalah Current Ratio (CR), Quick Ratio (QR) dan Cash Ratio (CR) untuk rasio likuiditas serta Gross Profit Margin (GPM), Return On Assets (ROA), Return On Equity (ROE) untuk rasio profitabilitas. Dengan alat pembanding yaitu Rasio Standar Industri. Hasil Penelitian menunjukkan bahwa rasio likuiditas PT. Adhi Karya (Persero) Tbk untuk rata-rata dari tahun 2014-2023 yaitu Current Ratio perusahaan sebesar 126,52%. Quick Ratio perusahaan sebesar 109,87% dan Cash Ratio perusahaan sebesar 19,16%. Dan rasio profitabilitas PT. Adhi Karya (Persero) Tbk untuk rata-rata dari tahun 2014-2023 yaitu GPM perusahaan sebesar 13,29%, ROA perusahaan sebesar 2,22% dan ROE perusahaan sebesar 6,93%. Kinerja keuangan PT. Adhi Karya (Persero) Tbk tahun 2014 s.d 2023 berdasarkan standar industri, rasio likuiditas dan rasio profitabilitas kurang baik pada seluruh indikator.

Dampak Pada Nilai Penjualan Dan Penerapan Green Economy Sebelum dan Sesudah Perubahan Tarif PPN Tahun 2020-2023 (Studi Kasus Pada United Tractors Tbk) Daniel; Siagian, Harlyn L.; Malau, Harman
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 1 (2025): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/wwydz471

Penelitian ini menganalisis bagaimana penyesuaian besaran Pajak Pertambahan Nilai (PPN) selama periode 2020 hingga 2023 memengaruhi nilai penjualan dan implementasi konsep green economy pada PT United Tractors Tbk. Penelitian ini membandingkan nilai penjualan dan penerapan green economy sebelum dan sesudah kenaikan PPN pada tahun 2020-2023 menggunakan SPSS 23 melalui uji normalitas dan paired samples t-test terhadap 42 bulan data nilai penjualan dan distribusi biaya lingkungan. Terdapat perbedaan yang signfikan pada nilai penjualan dan penerapan green economy sebelum dan sesudah perubahan tarif PPN PT United Tractors Tbk, dengan rata-rata keduanya meningkat setelah implementasi.

Desa Sekura’s Tourism Prospects: Unlocking the Local Assets in Community Development Iwan Ramadhan; Khosihan, Aan; Hardiansyah, Muhammad Agus; Daniel; Suriyanisa; Wiyono, Hadi
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Vol. 9 No. 1 (2025): Jurnal Pemberdayaan Masyarakat
Publisher : UIN Sunan Kalijaga, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jpm.2025.091-03

Cultural heritage has been recognized as a relevant discourse in the planning of tourism village development within the international context; however, existing literature reveals certain limitations. A critical aspect of addressing this issue pertains to the integration of local assets into community empowerment initiatives. Consequently, this study seeks to investigate the tourism potential of Desa Sekura by employing an ethnography-based model of community empowerment that incorporates local assets. Utilizing an ethnographic methodology, this research examines the ways in which cultural traditions, social capital, and natural resources in Desa Sekura, West Kalimantan, Indonesia, can be leveraged to promote sustainable tourism development. The findings suggest that principles of social inclusion, community participation, and locally-based management can enhance the tourism potential of Desa Sekura while preserving its cultural identity. Furthermore, the evolution of local institutions in the management and utilization of cultural and social assets is effectively illustrated as a means of fostering tourism village potential. This study aims to contribute new perspectives on the development of tourism villages that emphasize local community empowerment and the preservation of cultural heritage as essential components of sustainable economic development.

PENERAPAN HUKUM PIDANA DALAM TINDAK PIDANA KORUPSI YANG DILAKUKAN OLEH KORPORASI Nelvitia Purba; Akiruddin Ahmad; Daniel
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.789

Penelitian ini membahas sistem pertanggungjawaban pidana korporasi dan hambatan yang dihadapi jaksa dalam menangani tindak pidana korupsi. Hasil penelitian menunjukkan bahwa sistem pertanggungjawaban pidana korporasi terbagi menjadi tiga jenis, yaitu tanggung jawab mutlak (strict liability), tanggung jawab berdasarkan kesalahan, dan tanggung jawab berdasarkan kelalaian. Dalam hukum perseroan, konsekuensi yuridis dari tindakan korporasi sepenuhnya ditanggung oleh korporasi itu sendiri. Terdapat tiga model pertanggungjawaban korporasi dalam tindak pidana, yaitu pengurus sebagai pembuat dan bertanggung jawab, korporasi sebagai pembuat dan pengurus yang bertanggung jawab, serta korporasi sebagai pembuat sekaligus bertanggung jawab. Selain itu, penelitian ini mengidentifikasi hambatan yuridis dan non-yuridis yang dihadapi jaksa dalam menangani tindak pidana korupsi. Hambatan yuridis meliputi kesulitan dalam pembuktian di persidangan, pengembalian kerugian negara oleh terdakwa yang menghambat proses penuntutan, lamanya proses pengungkapan tindak pidana korupsi yang mengakibatkan kesulitan dalam pengumpulan bukti, serta penerapan asas oportunitas yang memungkinkan penghentian penyidikan melalui Surat Perintah Penghentian Penyidikan (SP3). Sementara itu, hambatan non-yuridis mencakup kedudukan kejaksaan dalam Musyawarah Pimpinan Daerah (Muspida) yang berpotensi mempengaruhi independensi penegakan hukum, serta adanya intervensi dari pihak ketiga yang menghambat proses pengungkapan kasus korupsi. Penelitian ini memberikan wawasan mengenai tantangan dalam sistem pertanggungjawaban pidana korporasi serta kendala dalam penegakan hukum terhadap tindak pidana korupsi. Oleh karena itu, diperlukan reformasi hukum dan peningkatan independensi kejaksaan dalam menangani kasus korupsi untuk memastikan efektivitas penegakan hukum.

PENERAPAN HUKUM PIDANA DALAM TINDAK PIDANA KORUPSI YANG DILAKUKAN OLEH KORPORASI Nelvitia Purba; Akiruddin Ahmad; Daniel
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.789

Penelitian ini membahas sistem pertanggungjawaban pidana korporasi dan hambatan yang dihadapi jaksa dalam menangani tindak pidana korupsi. Hasil penelitian menunjukkan bahwa sistem pertanggungjawaban pidana korporasi terbagi menjadi tiga jenis, yaitu tanggung jawab mutlak (strict liability), tanggung jawab berdasarkan kesalahan, dan tanggung jawab berdasarkan kelalaian. Dalam hukum perseroan, konsekuensi yuridis dari tindakan korporasi sepenuhnya ditanggung oleh korporasi itu sendiri. Terdapat tiga model pertanggungjawaban korporasi dalam tindak pidana, yaitu pengurus sebagai pembuat dan bertanggung jawab, korporasi sebagai pembuat dan pengurus yang bertanggung jawab, serta korporasi sebagai pembuat sekaligus bertanggung jawab. Selain itu, penelitian ini mengidentifikasi hambatan yuridis dan non-yuridis yang dihadapi jaksa dalam menangani tindak pidana korupsi. Hambatan yuridis meliputi kesulitan dalam pembuktian di persidangan, pengembalian kerugian negara oleh terdakwa yang menghambat proses penuntutan, lamanya proses pengungkapan tindak pidana korupsi yang mengakibatkan kesulitan dalam pengumpulan bukti, serta penerapan asas oportunitas yang memungkinkan penghentian penyidikan melalui Surat Perintah Penghentian Penyidikan (SP3). Sementara itu, hambatan non-yuridis mencakup kedudukan kejaksaan dalam Musyawarah Pimpinan Daerah (Muspida) yang berpotensi mempengaruhi independensi penegakan hukum, serta adanya intervensi dari pihak ketiga yang menghambat proses pengungkapan kasus korupsi. Penelitian ini memberikan wawasan mengenai tantangan dalam sistem pertanggungjawaban pidana korporasi serta kendala dalam penegakan hukum terhadap tindak pidana korupsi. Oleh karena itu, diperlukan reformasi hukum dan peningkatan independensi kejaksaan dalam menangani kasus korupsi untuk memastikan efektivitas penegakan hukum.

Effect Of Comfort And Quality Of Service On Consumer Satisfaction At PT. Elephant Mada Indonesia Daniel; Muhammad Fauzan Azhmy; Saskia
Outline Journal of Economic Studies Vol. 1 No. 2: June - September 2022
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojes.v1i2.26

The purpose of this study was to analyze the effect of comfort and service quality on customer satisfaction at PT. Gajah Mada Indonesia. The data used are primary data and secondary data. Primary data was collected through questionnaires distributed to employees, while secondary data was obtained from documentation studies obtained from various information held by the company and the results of previous research. The data analysis method uses quantitative methods, namely Multiple Linear Regression analysis. The population in this study are consumers or institutions that use the services of PT. Gajah Mada Indonesia (GMI) Medan amounted to 172, the sample of this study used saturated sampling which took the entire population as a sample. The results of the study indicate that Convenience (X1) and Service Quality (X2) together have an effect on Consumer Satisfaction. While the ability of Convenience (X1) and Service Quality (X2) together can explain changes in student Consumer Satisfaction (Y) of 12.5% while the remaining 87.5% is influenced by other factors not discussed in this study.

Analysis of Price and Product Perceived Bolster Purchase Decision: Study Case in Fast Food Restaurant in East Bekasi Area Rahadjeng , Indra Riyana; Handoko, Melyani; Indrarti, Wahyu; Shaura, Rizkiana Karmelia; Rafik, Ahamd; Daniel; Emita, Isyana; Anwar, Dian Mohamad
Journal of Management and Informatics Vol. 4 No. 2 (2025): August Season | JMI : Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v4i2.202

The increasing competition among fast food restaurants in urban areas has made consumers more selective in their purchasing decisions, with price and product quality emerging as key determinants. This study aims to analyze the influence of perceived price and perceived product quality on consumer purchasing decisions at Subway fast food restaurants in East Bekasi. A quantitative approach was applied using a structured questionnaire distributed to 50 consumers. Data were analyzed through multiple linear regression and classical assumption testing. The results indicate that price has a significant and positive effect on purchasing decisions, with a regression coefficient of 1.191 and a partial determination coefficient (R²) of 0.750, suggesting that price alone explains 75% of the decision variance. Similarly, perceived product quality also demonstrates a significant positive effect with a coefficient of 0.469 and R² of 0.724. When combined, both variables explain 72.4% of the variance in purchasing decisions, with the F-test result of 91.673 surpassing the critical value of 3.20. These findings suggest that consumers in East Bekasi prioritize both affordability and quality when choosing fast food. This research contributes to the literature by validating the dual importance of economic and experiential value in fast food marketing strategies, especially in highly competitive suburban environments.

The Utilization of Chitosan from Maggot (Hermetia illucens) Exuvia as Edible Coating for Tomatoes (Lycopersicon esculentum) and Edible Film with the Addition of Honey as an Antibacterial Agent Daniel; Sitorus, Saibun; Pasaribu, Subur P.; Marliana, Eva; Hairani, Rita; Ruga, Ritbey; Purba, Ritson; Saleh, Chairul; Pratiwi, Djihan Ryn; Magdaleni, Agustina Rahayu; Masmur, Indra; Masmur, Hestina
Science and Technology Indonesia Vol. 10 No. 4 (2025): October
Publisher : Research Center of Inorganic Materials and Coordination Complexes, FMIPA Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26554/sti.2025.10.4.1232-1241

The use of chitosan from maggot (Hermetia illucens) exuvia as an edible coating for tomatoes (Lycopersicon esculentum) and an edible film with honey added as an antibacterial agent was investigated. This study aimed to determine the yield of chitosan from black soldier fly (BSF, Hermetia illucens) maggot exuviae as an edible coating. The chitosan was produced from chitin by deacetylation, and its effect on the weight loss and vitamin C levels of tomatoes for 7 days after treatment was investigated. The chitosan coating was characterized by scanning electron microscopy (SEM) and Fourier transform infrared spectroscopy. The antibacterial activity was evaluated using a disk diffusion method. The result showed that by deacetylation, conversion of chitin produced chitosan with a yield of 72% and a deacetylation degree of 75.05%. The chitosan coating significantly affected the weight loss of tomatoes, with the best concentration being 2%. However, the treatment did not significantly affect the decrease in vitamin C levels. The edible chitosan film from BSF maggot exuviae with added honey had a thickness, water content, and water vapor transmission rate of 0.156 mm, 16.9913%, and 30.45 g/m2/24 hours, respectively. SEM characterization showed a relatively dense surface structure, which was slightly smooth and porous. Regarding antibacterial activity, the edible chitosan film inhibited Staphylococcus aureus with an inhibition zone of 10.37 mm; however, Escherichia coli was not inhibited. These results suggest that chitosan from BSF maggot exuviae has potential as an effective edible coating for reducing weight loss in tomatoes despite showing limited antibacterial properties.

Art and Philosophy: Harmony of Giring-Giring Dance, Manganjan Dance, Tambun Bungai Dance of Kalimantan Tengah Lelunu, Sapta; Putri , Kesia Rosalina; Daniel; Olivia, Nia; Simanjuntak, Nova Lady
Harmonia : Journal of Music and Arts Vol. 1 No. 1 (2023): November 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/harmonia.v1i1.71

The possibility of tradition collaborating with dance, music and performance art is an amazing art. However, it becomes problematic if the space to perform one of the parts of tradition, namely dance as an art or work in certain regions or localities, is still minimal. Either from the history of dances from certain regions, for example Central Kalimantan, especially the Ma'anyan Dayak community, or the method of usage or meaningful values in the form of ribut rukun, togetherness, care and exploration space. This research method uses a literature review that examines the results of previous studies as secondary sources, online media, and accompanying photos of dances originating from Central Kalimantan. The findings show that the Dayak Giring-Giring dance, Manganjan Dance and Tambun Bungai Dance have a variety of cultural richness, the meaning of friendship, as well as a rich history that must get space from generation to generation to the global community as a cultured, dignified, valuable and communal dance.

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search