Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Konversi Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Ilmiah Niaga Bisnis Elektronik
Natalia, Yolanda
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PERBANDINGAN KINERJA KEUANGAN SEKTOR PARIWISATA, HOTEL DAN RESTORAN, SEBELUM DAN SELAMA COVID-19 Natalia, Yolanda
Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v3i2.2397

Abstract

This study aims to compare the company’s financial performance before and during Covid as measured by financial ratios of profitability ratios, namely ROA, ROE and NPM. This study is a quantitative study using secondary data collected from 2019 and 2020 annual financial reports. The sample was taken using a purposive sampling method and the samples in this study were 32 tourism, hotel, and restaurant sector companies listed on the IDX in 2019 and 2020. The normality test in this study used the Kolmogorov-Smirnov method and it was concluded that the data were normally distributed will be tested by using paired sample t test and data were both normally distributed will be tested by using wilcoxon signed rank test. The results of this study indicate that there are significant differences before and during the pandemic in ROA, ROE and NPM. There is a significant difference in the profitability ratio due to a decrease in people’s purchasing power during the Covid-19 pandemic which made the company experience a decline in profits.
ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PENGELUARAN DANA KAS KECIL (STUDI KASUS PT. SUMBER BAHAGIA KARGO EKSPRESS) Natalia, Yolanda; Novika; Tigor , Ryan Hasianda
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.296

Abstract

This study aims to analyze the internal control system on petty cash disbursements at PT. Sumber Bahagia Kargo Ekspress which has been decided through standard operational management policies. Researchers also use the approach in this research study of literature. Based on the analysis in this study, the internal control system for petty cash disbursements has not been running effectively (theoretical comparisons and research findings in the field) at PT. Sumber Bahagia Kargo Ekspress. The results of the study show that there is no serial number printed on each proof of petty cash disbursement and petty cash disbursement documents that have been made that are not stamped with the mark "PAID" or a valid stamp if they have been paid. Another finding is that management still performs dual duties and authorities; namely the Accounting function and the Financial Management function.
Extraction of leaves oil from fresh leaves by using microwave-assisted extraction (MAE) and ultrasonic-assisted extraction (UAE) methods Imalia, Calaelma Logys; Simbolon, Firman; Hendra, Hendra; Junita, Nilam; Natalia, Yolanda; Nurfitri, Viola; Zahra, Nurul Afifah; Purba, Sry Oktavianty; Harni Saragih, Tresya Siti; Pribadi, Shelty Aty; Auriyani, Wika Atro; Achmad, Feerzet
Konversi Vol 14, No 2 (2025): OCTOBER 2025
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/k.v14i2.22972

Abstract

Essential oils are natural chemical compounds that are volatile and have a distinctive aroma, which are produced by plants as part of their secondary metabolites. This study aims to examine the differences in % yield content, extract pH, color, FFA value, and essential oil structure of each sample. The main materials used in this study were several types of aromatic leaves, namely lemongrass, pandan, lime, and eucalyptus leaves. The methods used were Microwave-Assisted Extraction (MAE) and Ultrasound-Assisted Extraction (UAE). The essential oil with the highest yield value and a specific gravity close to the Indonesian National Standard (SNI) is analyzed using Fourier Transform Infrared Spectroscopy (FTIR). The eucalyptus leaf sample yielded the highest percentage with the MAE method, achieving a yield of 46 %. The FTIR analysis identified a broad absorption peak at 3257.7 cm⁻¹, indicating the presence of hydroxyl groups (-OH), which suggests alcohols or phenols and possible moisture contamination. Peaks at 2124.6 cm⁻¹ and 1744 cm⁻¹ reveal methylene (C-H) and carbonyl (C=O) groups, suggesting the presence of terpenoids and oxidized compounds like esters or ketones. Additional peaks at 1640 cm⁻¹ and 1013.8 cm⁻¹ and ether (C-O) groups, with the latter confirming the presence of 1,8-cineole in eucalyptus oil.
Co-Authors Auriyani, Wika Atro Feerzet Achmad Harni Saragih, Tresya Siti Hendra Hendra Imalia, Calaelma Logys Junita, Nilam Novika Nurfitri, Viola Pribadi, Shelty Aty Purba, Sry Oktavianty Ryan Hasianda Pasaribu Simbolon, Firman Zahra, Nurul Afifah