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All Journal JURNAL HUTAN LESTARI BALANCE Jurnal Akuntansi dan Bisnis Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Musi Charitas Indonesian Journal of Pedagogical and Social Studies Student Journal of Business and Management (SJBM) Jurnal Informasi Akuntansi
Kusmawati, Kusmawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Other

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STOK KARBON DI ATAS PERMUKAAN TANAH PADA HUTAN MANGROVE SUNGAI AWAN KIRI KABUPATEN KETAPANG Kusmawati, Kusmawati; Hardiansyah, Gusti; Widhanarto, Ganjar Oki
JURNAL HUTAN LESTARI Vol 9, No 1 (2021): JURNAL HUTAN LESTARI
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jhl.v9i1.45321

Abstract

Mangrove forests, often referred to as mangrove forests, brackish forests or tidal forests, is a transitional ecosystem between land and sea which are tropical or sub-tropical areas along the sheltered coast and river mouth. Mangrove forest is a coastal plant community dominated by several species of mangrove trees that are able to grow and develop during the tides in accordance with their tolerance to salinity, duration of inundation, substrate and beach morphology. Awan Kiri Mangrove Forest has a total area of 114 hectares including the area of Other Management Areas (APL) then seen from the density of the Mangrove Forest only has 92 hectares. This study uses a non-destructive survey method. Vegetation carbon stock calculation is carried out using vegetation biomass calculation approach. Vegetation biomass calculation based on the calculation of allometric equations. Calculation the value of stored carbon using the formula according to (SNI 7724:2011) the value of parent carbon content,amounting to 0,47. Bassed on the research that has been done, it is found that there are 185 individuals, Rhizophora spp., Bruguiera gymnorhiza, Rhizpphora apiculata, Xylocarpus gerantum and Excoecaria agallocha. The biomassa content can be known in the 3 pathways to store 242,16 tons biomassa and the total  biomassa content in 1210,8 tons/ha with an everage of 403,6 tons/ha. The carbon content is 569,06 tons/ha so that it gets an average total of 186,68 tons C/ha.Keywords: Carbon Stock, Ketapang Regency, Sungai Awan Kiri in Mangrove Forests.
The Influence of Online Customer Review and Online Customer Rating Mediated by Consumer Trust on Skintific Product Purchase Decisions via Tiktokshop Kusmawati, Kusmawati; Anggarawati, Sularsih
Student Journal of Business and Management Vol. 7 No. 1 (2024)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/sjbm.v7i1.36267

Abstract

The purpose of this study was to examine the influence of Online Customer Reviews and customer ratings mediated by consumer trust on the purchase decisions of Skintific products through TikTok shopping. The sampling technique in this study used purposive sampling techniques. The data collection technique uses questionnaires that are disseminated online through social media. The sample in this study was 287 respondents using Skintific skincare at Tiktokshop in Bengkulu City. The analytical tool used PLS-SEM with the assistance program SmartPls version 3.2.9. The results showed that (1) Online Customer Review and online customer rating have a positive effect on purchasing decisions; (2) customer trust positively influences purchasing decisions; (3) Online Customer Reviews and online customer rating have a positive effect on customer trust (4) customer trust mediates the influence of Online Customer Reviews and online customer rating on purchasing decisions; The practical implication in this research is for Tiktokshop developers to be able to continue to maintain quality and or continue to innovate to develop online customer rating and Online Customer Review features as platform advantages that help consumers before buying a product. Furthermore, for Skintific skincare companies on TikTokshop to be able to maintain product quality so that consumer response to Online Customer Reviews and Online Customer Reviews is good, so it will also result in increased sales of skintfic products
Pengaruh Aktivitas Komite Audit Dan Kepemilikan Institusional Terhadap Biaya Audit Yoma, Fransiska Dian Putri Nike; Kusmawati, Kusmawati
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 1 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 1 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i1.466

Abstract

This study aims to determine the effect of audit committee activity and institutional ownership on audit costs by focusing on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. The data used are secondary data. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 40 companies with a total of 120 samples. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that audit committee activity has an effect on audit costs and institutional ownership has no effect on audit costs.
Pengaruh Sistem Pengendalian Internal Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi Febrianti, Agustina; Kusmawati, Kusmawati
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 2 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 2 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i2.542

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal dan asimetri informasi terhadap kecenderungan kecurangan akuntansi. Dengan berfokus pada karyawan accounting. Data yang digunakan adalah data primer. Populasi dalam penelitian ini adalah perusahaan bidang usaha Jasa, Manufaktur dan Perdagangan di Palembang. Sampel yang memenuhi kriteria berjumlah 99 responden dan teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis menggunakan uji validitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, analisis regresi linear berganda, dan uji hipotesis yang terdiri dari uji t, uji f dan koefisien determinasi (R2) . Hasil yang diperoleh menunjukkan bahwa variabel sistem pengendalian internal berpengaruh negatif dan variabel asimetri informasi berpengaruh positif terhadap kecenderungan kecurangan akuntansi.
Penyusunan Laporan Keuangan Di Umkm Kusmawati, Kusmawati
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 3 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 3 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i3.766

Abstract

Financial statement have benefit for the firm, because give information for planning and decision making. Standart of financial statement for little company are simple. The fact are much little company not make financial statement. The purpose of this research are to know about factors that effect preparing financial statement by little company. The population of this research are little company that be IKM Nusantara community, and metode of sample selection is simple random sampling. This research are used primer of data and questioner are used to collect data. The result of this research are that information of financial statement, customer orientacion, education, and age of company not effect to preparation of financial statement at little company.
PENGARUH MODAL USAHA, HARGA JUAL DAN KEBIJAKAN PPKM TERHADAP PENDAPATAN PEDAGANG DI PASAR LEMABANG KOTA PALEMBANG Noveria, Sisilia Cristy; Kusmawati, Kusmawati
Jurnal Informasi Akuntansi (JIA) Vol. 2 No. 1 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 1 Tahun 2023
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v2i1.838

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial antara modal usaha, harga jual, dan kebijakan PPKM terhadap pendapatan pedagang yang ada di pasar tradisional Lemabang kota Palembang dengan menggunakan metode penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer dengan teknik pengumpulan data menggunakan kuesioner. Populasi dalam penelitian ini adalah seluruh pedagang yang ada di pasar Lemabang kota Palembang, sampel yang dipilih sebanyak 100 pedagang dengan menggunakan tenik simple random sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda, serta pengujian hipotesis menggunakan uji F, uji T dan uji koefisian determinasi (R2). Hasil penelitian menunjukan bahwa variabel modal usaha (X1) dan variabel kebijakan PPKM (X3) berpengaruh secara parsial terhadap pendapatan pedagang (Y), sedangkan harga jual (X2) tidak mempengaruhi pendapatan pedagang (Y).
Pengaruh Leverage Dan Transfer Pricing Terhadap Agresivitas Pajak Alexandra, Novena; Kusmawati, Kusmawati
Jurnal Informasi Akuntansi (JIA) Vol. 2 No. 2 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 2 Tahun 2023
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v2i2.979

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Leverage dan Transfer Pricing terhadap agresivitas pajak dengan berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode penelitian pada tahun 2018-2020. Data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 47 perusahaan dengan total 141 sampel. Pengujian hipotesis dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukan Leverage tidak berpengaruh terhadap Agresivitas Pajak dan Transfer Pricing tidak berpengaruh terhadap Agresivitas Pajak.
PENGARUH TAHAP DAUR HIDUP PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN KEBIJAKAN HUTANG TERHADAP WEALTH ADDED INDEX Febriany, Novita; Kusmawati, Kusmawati
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4505

Abstract

One of the company's goals is to measure the company's performance. The separation of ownership from management in the company creates agency problems. Managers who run companies and usually do not own shareholdings should not act in the best interests of shareholders because they are maximizing their own wealth. This study is to test whether there is an effect of agency costs (spread of ownership and managerial ownership), stages of the company's life cycle, and dividend policy on the wealth added index. The population in this study are companies listed on the SWA100 index. The observation sample was selected using purposive sampling method. The analysis technique used is multiple regression analysis, the significance level used is 5%. The steps taken in this study went through several stages, namely: identifying problems, planning actions, and implementing actions.
Penerapan Alur Merdeka untuk Meningkatkan Hasil Belajar Fisika Peserta Didik Putri, Weli Awalia; Kusmawati, Kusmawati
Indonesian Journal of Pedagogical and Social Sciences Vol 4, No 1 (2024): Indonesian Journal of Pedagogical and Social Studies
Publisher : Indonesian Journal of Pedagogical and Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/.v4i1.57699

Abstract

Abstract. This research aims to improve physics learning outcomes for class XI SMA Negeri 1 Bulukumba through implementing the independent flow. This type of research is Collaborative Classroom Action Research (PTK). The research method used is PTK from C. Kemmis and Mc. Taggart which consists of three stages, namely action planning, action implementation and observation, and reflection. The subjects in this research were students in class XI.3 of SMA Negeri 1 Bulukumba for the 2023/2024 academic year with a total of 35 students. The data collection instrument used in this research was a physics learning outcomes test which was analyzed using descriptive statistics. This research was carried out in two cycles. The results of this research show that the average learning outcome to cycle I was 78 and in cycle II it increased to 85. Classical completeness increased in cycle I by 66% and in cycle II by 89%. This shows that the percentage of student learning outcomes has increased each cycle. Based on this research, it can be concluded that the application of independent flow can improve the physics learning outcomes of students. Keywords: Independent Flow, Physics, Learning Outcomes
Financial Statement Analysis Training for the Management of Rukun Palembang Cooperative Soejono, Fransiska; Kusmawati, Kusmawati; Nicholas, Nicholas; Thimothy, Thimothy
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i2.2579

Abstract

Purpose: The management of the cooperative must to know about soundness of their cooperative to plan and decision making in enhancing the welfare for its members. So, the purpose of this activity are to explain for management of Rukun credit cooperative how to analyze financial statement to know about soundness rate of  their cooperative. Information about soundness rate can be basic to financial management of Rukun credit cooperative. Methodology: This activity was carried out at the Shop House (Ruko) Kopdit Rukun Jl. Siaran Perumnas Sako. The participants of the activity are Managers and Administrators of Kopdit Rukun. Activities are carried out in the form of lectures, questions and answers, discussions and practices of calculating and analyzing financial statements. Giving lectures using the help of projectors, laprop, screens, whiteboards, markers, stationery, paper and also cooperative annual report books. Activities were evaluated using hardfile questionnaires distributed at the beginning and end of activities containing pre and post tests. The total participants were 28 people and the response rate to the pre and post test questionnaire was 85.71% (24 out of 28 participants). Results: Based on the results of the pre and post test questionnaire, an increase in understanding was obtained which was seen from the number of correct answers increased from 61.218% to 66.346%. The number of trainees from the beginning of the activity to its completion shows more than 80% and this means that this activity is in demand by participants. Based on the number of correct answers from 24 participants, it was found that 12 (50%) participants experienced an increase in understanding, 8 (33%) participants experienced a decrease in understanding, and 4 (17%) other participants did not experience a change in understanding. Limitation: The number of trainees from the beginning of the activity to its completion shows more than 80% and this means that this activity is in demand by participants. Contribution: The results of the questionnaire on material understanding by comparing answers before and after the training showed an increase in scores, and this means that participants' understanding of financial statements and financial statement analysis has increased.
Co-Authors Alexandra, Novena Febrianti, Agustina Febriany, Novita Fransiska Soejono Gusti Hardiansyah Heriyanto Heriyanto Khairunnisa Khairunnisa Mukarramah, Nurtisatul Nicholas, Nicholas Noveria, Sisilia Cristy Nur Hidayah Putri, Weli Awalia Putri, Weny Rinamurti , Micheline Rumasukun, Endang Sularsih Anggarawati Thimothy, Thimothy Wahyuna, Wahyuna Widhanarto Oki Ganjar Yoma, Fransiska Dian Putri Nike