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All Journal Kompartemen : Jurnal Ilmiah Akuntansi METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Prosiding SNITP (Seminar Nasional Inovasi Teknologi Penerbangan) Indonesian Journal of Clinical Pathology and Medical Laboratory (IJCPML) Majalah Biomorfologi (Biomorphology Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Journal of Science and Education (JSE) Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Kajian Moral dan Kewarganegaraan NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Journal of Student Research Jurnal Indonesia Sosial Sains Jurnal Media Akademik (JMA) Jurnal Ilmiah Nusantara
Dewi Ratna Sari
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SME Development through Competitive Advantage on the Improvement of SME Marketing Performance in Medan City M. Syafii; Dewi Ratna Sari; Yola Anggia
Journal of Science and Education (JSE) Vol. 5 No. 1 (2024): Journal of Science and Education (JSE)
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/jse.v5i1.428

Abstract

. The development of competitive advantage for SMEs in Medan City is carried out by looking at the marketing aspects. In improving its marketing performance, SMEs review aspects of market orientation and product innovation. This will allow SMEs to compete with their competitors. The role of the government is also increasingly needed in making the quality improvement of SMEs such as providing facilities and infrastructure for good access to the market, providing understanding in increasing product innovation and opening access to SME marketing in the future. However, some entrepreneurs are constrained in making this because of the limited information and advantages they have. Based on the model and dimensions of the marketing strategy, the results of observational analysis and interviews with speakers conducted by researchers argue that the marketing development strategy of MSMEs in Medan City is included in the progressive strategy model. That is the strategy that is carried out by surviving with the marketing aspect.
SEJARAH DAN PROSES MASUKNYA ISLAM KE INDONESIA Dea Rafika Syahputri; Mirna Yusmita; Dewi Ratna Sari; Sari Safira; Riana Safitri; Melinda Sari; Kamariah Kamariah; Rindiani Syahfitri; Eka Syahrani Salsabila; Suci Ramadhani; Intan Maulida; Dwi Intan Nabila; Darma Taksiah; Dinda Amaliana
JURNAL ILMIAH NUSANTARA Vol. 2 No. 4 (2025): Jurnal Ilmiah Nusantara Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v2i4.6029

Abstract

Islam has significantly influenced the history and growth of civilization in Indonesia. The arrival of Islam in the archipelago was a key event in the nation's history. This is because Islam transformed not only religion but also politics, society, the economy, culture, and education. Islam came to Indonesia peacefully, slowly, and without coercion. This distinguishes it from the spread of other religions in other parts of the world. This qualitative research uses literature review methods to examine the history and how Islam arrived in Indonesia. Based on the researchers' findings, we can conclude that Islam entered Indonesia slowly, peacefully, and gradually. Traders, religious teachers, and local leaders spread the religion through social and cultural interactions.
LAPORAN PRAKTIKUM EKOSISTEM Dewi Ratna Sari; Nurul Hasanah
JURNAL ILMIAH NUSANTARA Vol. 2 No. 5 (2025): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v2i5.6039

Abstract

This practicum aims to identify biotic and abiotic components in an ecosystem , observe the relationships between ecosystem components , and develop skills in creating a simple model of a closed ecosystem. The experiment was conducted by creating a mini ecosystem in a bottle (simple terrarium) using a clear plastic bottle/jar, soil, gravel, moss/small leaves/wild grass, and water. Observations showed that the terrarium ecosystem can function independently with an automatic water cycle occurring through evaporation and condensation. The balance between biotic components (plants as producers) and abiotic components (soil, water, light) is crucial for the system's sustainability. This practicum provides a concrete understanding of interdependency within ecosystems and the importance of maintaining environmental balance.
Pengembangan Usaha Produksi Olahan Tempe Di UMKM Keripik Tempe Mak Ribut Desa Loning Kecamatan Petarukan Kabupaten Pemalang Arif Hadi Prasetyo; Tri Handayani; Rengga Kusuma Putra; Dian Karisma; Nunung Wulan Sari; Rofiqoh Abibah; Dewi Ratna Sari; Silva Maily Chintya
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Agustus : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i3.6112

Abstract

Mentoring activities for MSMEs engaged in snacks, namely tempeh chips. Production activities are carried out every day because of the many enthusiasts and consumers who like the products of the Mak Ribut Tempeh Chips MSME. The purpose of this activity is to The purpose of this activity is to provide assistance for business development in MSMEs by identifying problems that exist in MSMEs, and trying to provide alternative solutions. After conducting the observation stage, several problems were found faced by MSMEs, including not having a business profile, not having a logo, not having a promotional Banner, not having a packaging sticker, not having a stamp, not having promotional media in the form of product photos, production videos and promotional videos, not having a social media account, not knowing the calculation of HPP, and not having simple financial records. During the mentoring activities that created a series of activities that resulted in several programs and after analyzing the UMKM Keripik Tempe Mak Ribut produced a positive impact on UMKM owners such as having a business profile that is useful as a business identity, logo, Banner, packaging stickers that are useful for introducing product brands, stamps, product photos, production videos, promotional videos, social media accounts, as a promotional media in marketing their products, and updates on gmaps so that consumers know the location of the business. Calculation of HPP (Cost of Goods Sold) so that UMKM know how much profit is obtained, as well as simple bookkeeping so that business finances are organized and not mixed with personal finances.
Antibacterial Effect of 96% Ethanol Extract of Papaya Seeds (Carica papaya L.) on the Growth of Staphylococcus aureus and Klebsiella pneumoniae causing Pneumonia Fernanda Toriq Ainur Rochman; Eko Budi Koendhori; Dewi Ratna Sari; Manik Retno Wahyunitisari; Nasicha, Arifatun
Majalah Biomorfologi Vol. 35 No. 2 (2025): Majalah Biomorfologi
Publisher : Universitas Airlangga, Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/mbiom.v35i2.2025.95-102

Abstract

Highlights Papaya seeds are a natural and traditionally used remedy in Indonesia, known for their safety and medicinal properties. The 96% ethanol extract of papaya seeds exhibits antibacterial activity against Staphylococcus aureus and Klebsiella pneumoniae.   ABSTRACT Background: Pneumonia is an infectious disease with the highest childhood mortality rate worldwide, commonly caused by Staphylococcus aureus and Klebsiella pneumoniae, which have developed resistance to antibacterial agents. Papaya seeds have traditionally been used in Indonesian medicine due to their bioactive compounds, which are expected to exhibit antibacterial properties. Objective: To analyze the antibacterial effect of 96% ethanol extract of papaya seeds against S. aureus and K. pneumoniae in vitro. Material and Method: This study employed a true experimental design with a posttest-only control group. Ethanol extracts of papaya seeds at concentrations of 10%, 30%, and 50% were tested using the well diffusion method. Erythromycin and chloramphenicol were used as positive controls, and 70% alcohol served as the negative control. Inhibition zone diameters were analyzed using SPSS version 29 with the non-parametric Kruskal-Wallis and Mann-Whitney tests. Results: The ethanol extract of papaya seeds inhibited the growth of S. aureus starting at a concentration of 10%, with the largest inhibition zone observed at 50%. Against K. pneumoniae, the extract demonstrated the lowest effective inhibitory concentration at 30%, which also produced the largest inhibition zone. However, the extract was less effective than the antibiotics used. Conclusion: The ethanol extract of papaya seeds exhibits antibacterial activity against both S. aureus and K. pneumoniae, with a more pronounced effect on S. aureus.
Evaluasi Program Bidiksiba dari CSR PT Bukit Asam, Tbk Dewi Ratna Sari; Ajeng Biantari
Jurnal Indonesia Sosial Sains Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v2i07.370

Abstract

Corporate Social Responsibility atau tanggungjawab sosial perusahaan merupakan sesuatu yang wajib di lakukan oleh semua perusahaan di Indonesia. CSR ini tidak hanya berwujud materiil tapi juga bisa diwujudkan menjadi kegiatan yang meningkatkan sumber daya masyarakat sekitarnya. Penelitian ini bertujuan beasiswa Bidiksiba untuk 1) Membantu peserta didik yang kurang mampu untuk mendapat kesempatan dalam menempuh pendidikan dan 2) Merangsang semangat belajar atau penerima beasiswa agar terbebas dari pencabutan beasiswa tersebut Beasiswa Bidiksiba adalah salah satu wujud program CSR PT Bukit Asam, Tbk untuk siswa/siswi di Ring I perusahaan yang ingin melanjutkan pendidikan tinggi. Penelitian ini berwujud kualitatif dengan metode penelitian lapangan (field research) guna mengevaluasi Program Beasiswa Bidiksiba dari CSR PT Bukit Asam, Tbk menurut teori Stufflebeam. Hasil penelitian menunjukkan context evaluation to serve planning decision; input evaluation, structuring decision; process evaluation, to serve implementing decision; product evaluation, to serve recycling decision, Program Beasiswa Bidiksiba dari CSR PT Bukit Asam, Tbk sudah berjalan dengan baik. Beasiswa Bidiksiba dari CSR PT Bukit Asam, Tbk memiliki fokus pengembangan sumber daya manusia dengan target berupa siswa/siswi di wilayah Ring I perusahaan. Beasiswa Bidiksiba yang lebih difokuskan pada kerjasama dengan Polsri dan Polinema dengan fokus pendidikan jenjang diploma ini bukan merupakan beasiswa ikatan dinas. Jika ditelaah mengenai evaluasi Beasiswa Bidiksiba dalam konteks to serve recycling decision yang dihubungkan dengan manfaat beasiswa menurut M. Fadhli tersebut, terlihat bahwasannya Bidiksiba sangat bermanfaat.
ANALISIS EFEKTIVITAS MANAJEMEN PIUTANG TERHADAP PENGENDALIAN PIUTANG TAK TERTAGIH PADA PT. SARAYU GARUDA ELEKTRINDO Dewi Ratna Sari; Sunu Priyawan
Journal of Student Research Vol. 1 No. 2 (2023): Maret : Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i2.988

Abstract

Pengkajian memiliki tujuan guna mengetahui efektifitas pengelolaan piutang terhadap pengendalian piutang tak tertagih pada PT. Sarayu Garuda Elektrindo dalam lima bulan terakhir dan untuk mengetahui pengelolaan yang efektif dalam pengendalian piutang tak tertagih pada PT. Sarayu Garuda Elektrindo. Metode yang dipakai pada pengkajian ini ialah deskriptif kuantitaif dalam sumber data melalui observasi, wawancara, serta dokumentasi berupa laporan penjualan juga laporan piutang. Rasio pengukuran pada pengkajian ini ialah rasio Receivable Turn Over (RTO), rasio Average Collectiod Period (ACP), rasio tunggakan, serta rasio penagihan. Berdasarkan perolehan pengkajian dapat disimpulkan jika pengelolaan piutang pada PT. Sarayu Garuda Elektrindo belum efektif, dilihat dari kebijakan kredit yang masih diloggarkan dengan tidak adanya batasan kredit untuk pelanggan, tidak adanya denda jika pelanggan terlambat melunasi kewajibannya, dan tidak adanya analisis 5C yang digunakan perusahaan untuk mengevaluasi calon pelanggan, serta terdapat hasil perhitungan rasio RTO dan ACP yang terdapat dibawah standar yang ditentukan pada perusahaan ialah pada bulan Juni perputaran piutang sebanyak 9,86 kali dan memerlukan waktu 37 hari guna mengganti piutang sebagai kas, bulan Juli perputaran piutang sebanyak 2,12 kali dan memerlukan waktu 170 hari guna menggantu piutang sebagai kas, di bulan Agustus perputaran piutang sebanyak 2,36 kali dan memerlukan waktu 153 hari untuk mengubah piutang menjadi kas, bulan September perputaran piutang sebanyak 2,26 kali dan memerlukan waktu 153 hari untuk mengubah piutang menjadi kas. Sedangkan pada bulan Oktober perputaran piutang sebanyak 1,34 kali dan memerlukan waktu 268 hari guna mengganti piutang sebagai kas. Untuk rasio tunggakan mengalami fluktuasi dari bulan Juni sebesar 20%, bulan Juli terjadi peningkatan menjadi 63%, bulan Agustus terjadi penyusutan menjadi 55%, di bulan September rasio tunggakan kembali naik menjadi 57%, dan di bulan Oktober juga mengalami kenaikan menjadi 67%. Sedangkan untuk rasio penagihan pada bulan Juni adalah yang paling tinggi sebesar 80%, pada bulan Juli mengalami penurunan penerimaan kas menjadi 37%, di bulan Agustus kembali mengalami kenaikan sebesar 45%, namun di bulan September kembali mengalami penurunan sebesar 43%, dan penurunan kembali terjadi di bulan Oktober sebesar 33%. Pada analisis umur piutang juga menunjukkan hasil yang terus mengalami kenaikan taksiran kerugian piutang, di bulan Juni taksiran kerugian piutang sebesar Rp. 6.307.900, bulan Juli sebesar Rp. 18.750.200, bulan Agustus sebesar Rp. 33.781.200, bulan September sebesar Rp. 66.930.480, dan bulan Oktober sebesar Rp. 115.103.920.
Analisis Perencanaan Pajak PPh 21 pada UMKM dalam Upaya Optimalisasi Pengelolaan Pajak Karyawan Sri Rahayu; Dewi Ratna Sari; Mutia Dika Magdalena; Abdillah; Ibnu Hidayatullah
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 1 (2026)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss1pp122-127

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy, including their contribution to government tax revenue. One of the tax obligations that must be fulfilled by MSMEs is Article 21 Income Tax (PPh 21) on employee income. This study aims to analyze Article 21 income tax planning in MSMEs as an effort to optimize employee tax management. The research employs a qualitative approach using a literature review method by examining tax regulations and relevant previous studies. The results indicate that Article 21 tax planning is a legal and effective strategy to optimize tax burdens without violating applicable tax laws. There are three methods of calculating Article 21 income tax, namely the gross, net, and gross-up methods. Based on the literature analysis, the gross-up method is considered the most optimal for MSMEs because the tax borne by the company can be recognized as a deductible expense, while employees continue to receive optimal take-home pay. However, the implementation of tax planning still faces several challenges, including limited tax knowledge, difficulties in selecting appropriate calculation methods, and obstacles in using digital tax systems. Therefore, improving tax literacy and strengthening administrative management are essential to support effective employee tax management in MSMEs
Co-Authors Abdillah Ajeng Biantari Ajeng Biantari Akhfini Alditya Bagus Laksono ANDRIYAN JULIYADI Anggie Izurhadi Anggun Resya Widianingrum Anis Muhammad Rizal Anjas Pradana Arham Abdillah Ari Gunawan Arif Hadi Prasetyo Aufar Nubli Bambang Junipitoyo Bayu Dwi Cahyo Choms Gary Ganda Tua Sibarani Darma Taksiah Dea Rafika Syahputri Deny Rahardjo Dian Karisma Didi Hariyanto Dila Fajria Sianipar Dimas Arya Dinda Amaliana Djoni Susanto Dwi Intan Nabila Eka Rahayu Eka Syahrani Salsabila Eko Budi Koendhori, Eko Budi Fatmawati Fatmawati Fernanda Toriq Ainur Rochman Harjanto JM Ibnu Hidayatullah Intan Maulida Jufri Darma Kamariah Kamariah Lady Silk Moonlight Laila Rochmawati M. Syafii ManikRetno Wahyunitisari Melinda Sari Mirna Yusmita Muhammad Fauzi Hidayatullah Muhammad Syafrizal Lubis Mutia Dika Magdalena Nasicha, Arifatun Nunung Wulan Sari Nurhayani, Ulfa Nurul Hasanah Pradhika Agung Juniarwanto Rachmat Irawan Rengga Kusuma Putra Riana Safitri Rimbun Rimbun Rindiani Syahfitri Rini Widiyanti Rofiqoh Abibah Sari Safira Silva Maily Chintya Siska Wijayanti SRI RAHAYU Sri Wahyuni Subijantoro Suci Ramadhani Sudarsih Sunu Priyawan Suseno Suyatmo Tapi Rumondang Sari Siregar Taufik Hidayat Tri Handayani Tri Hartini Yuliawati Yola Anggia