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All Journal JAM International Journal of Applied Biology Jurnal Riset Akuntansi Politala ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Rani, Sasiska
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Agriculture, Biological Sciences & Forestry Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL DAN RATA – RATA PERTUMBUHANNYA (ROGIC) TERHADAP KINERJA BANK SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX DI INDONESIA Rani, Sasiska; Rianty N, Martha
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.131

Abstract

This study examines the effect of intellectual capital and the average growth intellectual capital (ROGIC) on the performance of Syariah Banks based on the Islamicity Performance Index in Indonesia. The Islamicity Performance Index in this study is proxied by the Profit Sharing Ratio (PSR). The sample obtained was based on the purposive sampling technique in this study, namely 10 Syairah Banks from 2015 - 2019. This study used data analysis techniques in the form of multiple regression analysis. The results show that there is a negative effect between intellectual capital on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR). The average growth of intellectual capital (ROGIC) has a positive effect on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR).
Pemberdayaan Ekonomi Masyarakat di Kampung Literasi Kelurahan Karyamulya melalui Inovasi Produk Keripik Pelepah Pisang Rani, Sasiska; Padmuji, Muhni; Pratama, Arif; Febyardalova, Febyardalova
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 1 (2024): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v5i1.3517

Abstract

The Literacy Village in Karyamulya Village, Sematang Borang District, has so far only focused on growing local children's interest in reading. However, around Literacy Village there are many banana plants whose stems can be used to make chips. Therefore, this community service activity was carried out to expand the knowledge and foster innovation of the women who manage the Literacy Village. Apart from fostering local children's interest in reading, Literacy Village administrators can also innovate by processing useless banana stems into a product, namely banana stem chips. The banana stem chips produced can be consumed by yourself or can be marketed commercially so that it becomes a business opportunity and can improve the economy of the surrounding community. The method for implementing this service activity is by conducting observations and surveys, then providing counseling, training and assistance in making banana stem chips. The result of this service activity is that the Literacy Village administrators have been able to make banana stem chips and sell them in the surrounding area. It is hoped that this service activity can improve the economy of the surrounding community by developing MSMEs in Literacy Village through marketing products that are not only in the surrounding area but can also be marketed widely
PENGHINDARAN PAJAK: LEVERAGE, TRANSFER PRICING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Rani, Sasiska; Zuliyana, Meti; Mayasari, Venny
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.553

Abstract

This study aims to analyze the effect of leverage and transfer pricing on tax avoidance, with firm size as a moderating variable. A quantitative approach was used, with a sample of 12 consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The analysis methods applied were multiple linear regression and Moderated Regression Analysis (MRA). The results show that both leverage and transfer pricing have a significant positive effect on tax avoidance, while firm size has a significant negative effect. Furthermore, firm size is proven to moderate the relationship between leverage and transfer pricing with tax avoidance, weakening the influence of leverage while strengthening the influence of transfer pricing. These findings provide important implications for regulators to tighten supervision of leverage and transfer pricing practices and encourage large firms to enhance tax compliance.
The Potential of Bacillus spp. in Suppressing Colletotrichum capsici that Causes Antracnose in Red Chili Rani, Sasiska; Endang Triwahyu Prasetyawati; Herry Nirwanto; Sri Wiyatiningsih
International Journal of Applied Biology Vol. 7 No. 1 (2023): International Journal of Applied Biology
Publisher : Hasanuddin University

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Abstract

Red Chili (Capsicum annum L.) is a horticultural plants that is classified as an important commodity and has high economic value. One of the main problems in the production of red chili is anthracnose disease caused by the Colletotrichum capsici pathogen. Bacillus spp. expected to have the potential to inhibit the growth of C. capsici and stimulate the growth of plant. This study aims to determine the potential of Bacillus spp., in suppressing the growth of the C. capsici fungus and stimulating the growth of red chili. This study used a Completely Randomized Design (CRD) with the treatment without Bacillus spp., chemical fungicides, Bacillus sp. (Ba-6), Bacillus sp. (Ba-9), Bacillus sp. (Ba-12), Bacillus sp. (Ba-15), and Bacillus sp. (Ba-17). The treatment was repeated 4 times and the treatment unit contained 5 red chili/polybag. The results showed that the highest suppression of C. capsici in the treatment of Bacillus sp. Ba-15 was 6.25% compared to the negative control. The best bacteria that can stimulate the growth of red chili is Bacillus sp. Ba-9 with an average plant height 20.10 cm and an average number of leaves 10.49
Co-Authors Endang Triwahyu Prasetyawati Febyardalova, Febyardalova Herry Nirwanto Mayasari, Venny Meti Zuliyana, Meti Padmuji, Muhni Pratama, Arif Rianty N, Martha Sri Wiyatiningsih