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Pengaruh Financial Difficulty Level, Growth Opportunity, Company Size, Leverage dan Profitabilitas terhadap Konservatisme Akuntansi Pratiwi, Dea; Zulfikar, Zulfikar
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.853

Abstract

This study aims to analyze the effect of financial difficulty level, growth opportunity, company size, leverage, and profitability on accounting conservatism. This type of research is a quantitative method. The population in this study was obtained from data from non-financial companies that publish financial statements and annual reports on the Indonesia Stock Exchange (IDX) and the company's official website for the period 2020-2022. This research data is secondary obtained through direct access on the website of Indonesia Stock Exchange (IDX) (www.idx.com) and the company's official website. Sampling method using purposive sampling, and obtained the final results of the company as a sample of 552 companies.  The method of analysis used is multiple linear regression analysis. The results provide empirical evidence that financial difficulty level, growth opportunity, company size, leverage does not affect the accounting conservatism, while profitability affects the accounting conservatism
Perencanaan Bangunan Pengolahan Air Minum Untuk Kecamatan Mempawah Hilir Dan Mempawah Timur Kabupaten Mempawah Pratiwi, Dea; Utomo, Kiki Prio; Fitrianingsih, Yulisa
Jurnal Teknologi Lingkungan Lahan Basah Vol 12, No 4 (2024): Oktober 2024
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jtllb.v12i4.81312

Abstract

Kebutuhan air Kabupaten Mempawah dihitung berdasarkan kebutuhan air domestik dan non domestik. Kabupaten Mempawah masih termasuk kategori kota kecil memiliki jumlah penduduk pada Tahun 2021 yaitu 79.963 jiwa. IPA Minum di Kabupaten Mempawah saat ini memiliki beberapa kendala yaitu unit koagulasi yang mengalami kerusakan berat dan umur bangunan yang sudah tua, sehingga menjadi kendala penyediaan air minum untuk masyarakat di Kabupaten Mempawah. Tujuan dari perencanaan adalah membantu peningkatan pelayanan air dengan mendesain bangunan IPA di Kabupaten Mempawah Hilir dan Mempawah Timur dengan periode perencanaan 15 tahun mendatang. Debit pengolahan dalam perencanaan ini adalah sebesar 480 L/d. Debit tersebut didasarkan oleh nilai kebutuhan air dan kehilangan air. Metode pada perencanaan ini adalah pengumpulan data sekunder yang berasal dari BPS Kabupaten Mempawah dan Perumda Tirta Galaherang. Pengumpulan data primer diambil dari data hasil sampling kualitas air baku di sumber air baku sesuai (SNI) 6989.57.2008 dan (SNI) 8066:2015. Pengolahan IPA dengan menggunakan konvensional lengkap yang terdiri dari river intake jenis intake pump, koagulasi dengan terjunan dan tawas sebagai koagulan, flokulasi menggunakan vertical baffled channel, sedimentasi dengan plate setler, filtrasi dengan saringan pasir cepat, desinfeksi dengan kaporit sebagai desinfektan, dan ground reservoir.
Comparative Analysis of Soil Fertility in Sandy Soils along a Toposequence Transect in Sandai, West Kalimantan Pulunggono, Heru Bagus; Pratiwi, Dea; Zulfajrin, Moh; Nurazizah, Lina Latifah; Chahyahusna, Affan; Iskandar
CELEBES Agricultural Vol. 5 No. 1 (2024): CELEBES Agricultural
Publisher : Faculty of Agriculture, Tompotika Luwuk University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52045/jca.v5i1.779

Abstract

Addressing food crises and land degradation potential requires multisteps agricultural development, including soil fertility assessment. This study evaluates sandy soil fertility status along a toposequence transect in Sandai District, Ketapang Regency, West Kalimantan. Seven observation points (TP1, TP2, TP3, TK1, TK2, TK3, and TK4) were established, with soil samples collected from depths of 0-30 cm and 30-60 cm. Soil fertility assessment was conducted using three criteria: Five Major Soil Chemical Properties (FMSCP), Basic Cation Saturation Ratio (BCSR), and Sufficiency Level of Available Nutrients (SLAN). The FMSCP method exhibited low to very low fertility statuses, while the BCSR and SLAN methods revealed significant variations in soil fertility, ranging from deficient to excessive. Both the BCSR and SLAN methods demonstrated strong relationships with soil parent material and slope gradient, as evaluated through a multivariate approach. The BCSR method indicated deficient to balanced status at all profile points, whereas dominant balanced to excessive statuses were observed at all fertility points. The SLAN national criteria predominantly indicated deficient status for calcium (Ca), magnesium (Mg), and potassium (K), while the international criteria identified K deficiency only. This study served as forums to discuss fertility assessment in tropical soils. Also, recommends the potential for implementing the FMSCP criteria-based soil fertility assessment method for tropical Indonesian sandy soils and consider the involvement of balancing ratios in a more comprehensive soil fertility evaluation approach.