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All Journal Jurnal Biologi dan Pembelajarannya (JBP) JURNAL PENDIDIKAN TAMBUSAI Golden Age: Jurnal Ilmiah Tumbuh Kembang Anak Usia Dini International Journal of Education, Social Studies, And Management (IJESSM) JRAM (Jurnal Riset Akuntansi Multiparadigma) BERKAT: Jurnal Pemberdayaan Masyarakat International Journal of Research in Vocational Studies (IJRVOCAS) Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Worksheet : Jurnal Akuntansi As-Sulthan Journal of Education
fauzi, indra
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Preferensi Ketinggian Habitat Ptychozoon Kuhlii di Tempat Wisata Air Terjun Roro Kuning Kabupaten Nganjuk Anna, Amirrul Fikri; Fauzi, Indra; Harianto, H; Hanifa, Berry Fakhry; Utami, Budhi
Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) 2016: Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.478 KB)

Abstract

Kawasan wisata air terjun Roro Kuning merupakan kawasan yang terbilang masih alami terletak di Desa Bajulan Kecamatan Loceret, berjarak Sekitar 23 km ke arah selatan pusat Kabupaten Nganjuk. Air Terjun Roro Kuning berada di ketinggian 600 m dpl dengan ketinggian air terjun antara 10-15 m, sehingga masih cukup layak untuk menunjang kehidupan jenis Ptychozoon kuhlii di kawasantersebut.Berdasarkan IUCN Red List, jenis Ptychozoon kuhlii berstatus DataDeviciency (DD), belum banyak data mengenai spesies tersebut karena memiliki habitat yang cukup spesifik. Perlu adanya pendataan mengenai ketinggian habitat Ptychozoon kuhlii untuk mengetahui kemelimpahannya berdasarkan pada tingkat ketinggian habitatnya. Penelitian ini dilakukan pada bulan januariapril2016 dengan menggunakan metode VES (Visual Encounter Survey). Berdasarkan hasil pengamatan yang dilakukan memiliki suhu yang relatif konstan dari kelembaban awal penelitian dan suhu akhir penelitian dengan kelembaban berkisar antara 80-100%. Sedangkan suhu udara dan suhu air menunjukkan kisaran antara 20-250C. Lokasi yang digunakan dalam pengambilan sampel meliputi area pendopo, mushola, kantor kosong, kolam renang, kamar mandi atas, kamar mandi bawah, Taman, Toko, Gubuk, Pohon pinus. Untuk memudahkan olah data, ketinggian habitat Ptychozoon kuhlii dibedakan menjadi 3 skala yaitu skala 1 dengan ketinggian 0-2 meterhanya sedikit ditemukan dengan 5 perjumpaan, skala 2 dengan ketinggian 2,1-4 meter paling banyak ditemukan dengan 38 kali perjumpaan, untuk skala 3 dengan ketinggian > 4 meter ditemukan 6 perjumpaan. Data diperoleh per total 4 kali survey pengulangan. Sebanyak 11 telur Ptychozoon kuhliiditemukan dengan ketinggian 5 meter.Berdasarkan penelitian ini dapat disimpulkan bahwa ketinggian habitat mempengaruhi kemelimpahan jenis Ptychozoon kuhlii.
Analisis Determinan Penggunaan Informasi Akuntansi pada UMKM Kabupaten Deli Serdang Ndruru, Elvin Susanti; Fauzi, Indra
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3812

Abstract

The purpose of this study was to analyze and determine the influence of the determinants of the use of accounting information on SMEs in Deli Serdang Regency. This research is a quantitative research with a causal associative approach. The research studied is the scale of the business, the age of the company, accounting training and the use of accounting information. The population in this study are MSME businesses in the culinary field that are registered at the small and medium business cooperative office in the district. Deli Serdang in Kec. Tanjung Morawa and STM Hilir with a total population of 255 MSMEs. The sampling technique used non-probability sampling with purposive sampling of 68 samples. Data were analyzed using multiple regression analysis. The results of this study indicate that business scale, business age and accounting training have a positive and significant effect on the use of accounting information. Simultaneous test results show that business scale, business age and accounting training simultaneously affect the use of accounting information.
ANALISIS PERBANDINGAN METODE ACTIVITY BASED COSTING DENGAN VARIABEL COSTING DALAM PENENTUAN TARIF JASA DALAM PENGIRIMAN BARANG PADA PT. FAN INDONESIA SEJAHTERA Imelda, Nelly Orita; Fauzi, Indra
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9304

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Perbandingan Metode Activity Based Costing Dengan Variabel Costing Dalam Penentuan Tarif Jasa Dalam Pengiriman Barang Pada PT. Fan Indonesia Sejahtera Jenis penelitian yang digunakan adalah kualitatif dengan  metode deskriptif komparatif. Untuk memperoleh informasi lebih lanjut terkait penentuan tarif jasa pengiriman barang peneliti memilih PT. Fan Indonesia Sejahtera sebagai subjek dalam penelitian ini. PT. Fan Indonesia Sejahtera adalah lokasi yang dipilih dalam penelitian ini. Perusahaan ini terletak di Jl. Ujung Serdang Pergudangan Sky Dex, Kecamatan Tamora, Kab. Deli Serdang Penerapan Variable Costing pada aktivitas-aktivitas tertentu di perusahaan telah menghasilkan perubahan dalam struktur biaya, terutama dalam hal perhitungan total biaya yang terkait dengan setiap aktivitas. Sebelum menerapkan Variable Costing, total biaya aktivitas seperti Set Up Pengiriman, Muat Barang, Pengiriman Barang, Bongkar Barang, Layanan, dan Perawatan Kendaraan mencapai Rp 282,483,657. Namun, setelah penerapan Variable Costing, total biaya tersebut mengalami penurunan menjadi Rp 281,463,657. Hasil penelitian ini menyajikan klasifikasi aktivitas berdasarkan proses produksi di perusahaan, mencakup aktivitas set up pengiriman, muat barang, pengiriman barang, bongkar barang, layanan, dan perawatan kendaraan. Setelah dilakukan klasifikasi aktivitas, terjadi penjabaran biaya yang terkait dengan pelaksanaan setiap aktivitas
PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI 2021-2023 Rahmadani, Khoiriah; Fauzi, Indra; Lubis, Reza Hanafi; Wardany, Sri
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.6955

Abstract

This research aims to examine the effect of Sustainability reports and Good corporate governance on profitability in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Determining the sample using the purposive sampling method, the sample was obtained by manufacturing companies in the 2021-2023 time period so that 30 observation data were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the suitability of the data. The data processing used in this research uses panel data regression with the help of Eviews version 12 software. The results of this research show that sustainability reports have a positive and significant effect on profitability, good corporate governance has a positive and significant effect on profitability. Based on the results of the simultaneous test (F Test), it shows that all independent variables have an effect simultaneously or together on the dependent variable. Based on the predictive ability of these two variables, profitability is 75.68%, while the remaining 24.32% is influenced by other variables outside this research.
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Sitompul, Julana Sari; Harahap, Junita Putri Rajana; Ovami, Debbi Chyntia; Fauzi, Indra
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.6953

Abstract

This study aims to examine the effect of Green Accounting and Corporate Social Responsibility on the profitability of energy companies listed on the Indonesia Stock Exchange in 2021-2023. Determination of the sample using the purposive sampling method, the sample obtained in the period 2021-2023 was 39 observation data. The data used is secondary data. The data analysis technique used is multiple linear regression, by conducting a series of classical assumption tests to ensure the feasibility of the data. Data processing in this study uses panel data regression with the help of EViews software version 12. The results of this study indicate that Green Accounting has a positive and significant effect on profitability, Corporate Social Responsibility has a positive and significant effect on profitability. Based on the results of the simultaneous test, it shows that all independent variables have a simultaneous or joint effect on the dependent variable. The amount of contribution of independent variables to the company's profitability is 25.22%. While 74.78% of the company's profitability is influenced by other variables outside this study.
Co-Authors Abdullah Hasibuan Alfiani Amalia , Mekar Meilisa Amalia, Wan Zahra Anna, Amirrul Fikri Antoro, Budi Berry Fakhry Hanifa Budhi Utami Citra Utami, Citra Dewi, Yulia Eva Rita Hanafi, Reza Harahap, Nur Indah Harianto, H Herman, Annisa Fitrya Imelda, Nelly Orita Infarizal Isdarianti, Novi Lidya Jaffisa, Tomi jalaludin, mohammad anwar Junita Putri Rajana Harahap Khairunisya, Wahda Lailatul Riska Manurung, Della Frice Br Manurung, Delli Frice Br Mulyani, Rini Mumun Nurmilawati Mutiara Juni Wulandari, Mutiara Juni Ndruru, Elvin Susanti Nursuar Ovami, Debbi Chyntia purnama, agustin laela Purwo Seputro, Bintarto Rahimah Rahmadani, Khoiriah Reza Hanafi Lubis Rita, Cut Mirna Rosanti, Raina Sagala, Nurli Sahputra, Ngatno Samosir, Poppy Marlina Septiningtyas, Dina Tri Seputro, Bintarto P. Sipayung, Mutiara Putri Perdana Siregar, Gabriella Sitompul, Julana Sari Syahrani, Nazwa Aulia Syamsiar, Syamsiar Tiara , Shita Wahyu Adibah, Khairiyyah Titi Wardany, Sri