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Analisis penerapan psak 102 tentang akuntansi murabahah Ariadi, Deni; Damayanti, Fitri; Setyo B, Gideon
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.821 KB) | DOI: 10.32670/fairvalue.v5i1.2227

Abstract

This research is a research entitled Analysis of the Application of PSAK 102 Regarding Murabahah Accounting. This research is motivated by the growing development of financial institutions accompanied by development progress in Indonesia and in line with the increasing public need for financial institution services, especially strong and healthy Islamic financial institutions. The purpose of this is to provide an overview of how the application of PSAK 102 Regarding Murabahah Accounting at PT Bank Brisyariah Tbk in 2019, whether the recognition and measurement, presentation, and effectiveness of murabahah financing transactions have been prepared and presented in accordance with PSAK 102. run murabahah financing. The data used in this study is secondary data, data collection with documentation and literature review and data analysis in this study is descriptive qualitative. The results of this study indicate that the implementation of murabahah financing at PT Bank Brisyariah Tbk in 2019 has been prepared and presented in accordance with PSAK 102 regarding murabahah financing, but PT Bank Brisyariah Tbk in 2019 only runs murabahah by order. There are still obstacles in the application of murabahah financing, namely not knowing many third parties or suppliers in fulfilling the goods that customers want.
MODEL SIMULASI TEKANAN OSMOTIK DINDING SEL SEBAGAI INTEGRASI KONSEP HIDROSTATIK DAN SISTEM TRANSPORTASI AIR DALAM TUMBUHAN Musliman, Acep; Damayanti, Fitri
Proceeding Seminar Nasional IPA 2023
Publisher : LPPM UNNES

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Abstract

Tekanan osmotik zat antar dinding sel adalah tekanan hidrostatik sebagai proses penting terjadinya pergerakan air melintasi dinding sel. Konsep ini sering dirasakan sulit dipahami oleh peserta didik karena bersifat abstrak. Untuk itu, melalui penelitian ini disajikan pemodelan tekanan osmotik zat dinding sel sebagai integrasi konsep tekanan hidrostatik dengan menggunakan simulasi berbasis digital. Pemodelan dilakukan dengan memperhatikan parameter sifat fisik dinding sel, seperti elastisitas dan porositas, serta pengaruh faktor eksternal antara lain konsentrasi zat terlarut dan suhu. Penelitian ini bertujuan untuk mengetahui dampak dari pemodelan terhadap tingkat pemahaman mahasiswa pada konsep tekanan osmotik dan hidrostatik yang bersifat abstrak. Dilakukan ujicoba dan obeservasi pada mahasiswa yang mengikuti perkuliahan Fisiologi Tumbuhan program studi pendidikan biologi yang telah mendapatkan perkuliahan Fisika Dasar. Desain penelitian quasi experiment menggunakan pre-test post-test non equivalent control group design, terdiri dari dua rombongan belajar sebagai kelas kontrol dan kelas eksperimen. Pemodelan konsep dilakukan sebagai tindakan pembelajaran terhadap kelas eksperimen, sedangkan kelas kontrol dilakukan pembelajaran reguler. Setelah dilakukan proses pembelajaran, kedua rombongan belajar diberikan tes pemahaman konsep. Pengolahan data dilakukan dengan menggunakan paired t-test, n-gain, dan uji kesamaan dua rerata. Hasil analisis menunjukkan bahwa ada peningkatan signifikan kemampuan pemahaman konsep mahasiswa. Dengan demikian perkuliahan dengan media pemodelan pada konsep sistem transportasi tumbuhan efektif dapat meningkatkan kemampuan pemahaman konsep mahasiswa
Analisis Penerapan PSAK 69 Agrikultur atas Aset Biologis untuk Tata Kelola Keuangan Pada PT. Indah Bumi Plantasi Damayanti, Fitri; Nurodin, Idang; Indrawan, Andri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5435

Abstract

This study aims to find out the description of the application of PSAK 69 related to biological assets in PT. Indah Bumi Plantasi for financial governance. This research uses descriptive qualitative method. Sources of data obtained by means of observation, interviews, and documentation. To analyze biological assets based on PSAK 69, 3 valuation methods are used, namely recognition of biological assets, measurement of biological assets, and disclosure of biological assets. The results of this study indicate that PT. Indah Bumi Plantasi disclosed and acknowledged its biological assets in the form of teak trees which had shrunk to 3 (three) types of trees according to the type and age of the tree, namely New Plants (TB), Immature Plants (TBM), and Mature Plants (TTM). Biological assets at PT. Indah Bumi Plantation is measured using fair value/market price to make it easier to get profits. This shows that PT. Indah Bumi Plantasi has not fully implemented PSAK 69, because there are still aspects that are not in accordance with PSAK 69 and employees who are still mistaken about PSAK 69.
SKRINING KETAHANAN BEBERAPA PLASMA NUTFAH UBI JALAR TERHADAP CEKAMAN ALUMINIUM DAN TANAH MASAM Damayanti, Fitri; Marhento, Giry; A’ini, Zakiyah Fithah; Musliman, Acep
Jurnal Penelitian Pertanian Terapan Vol 24 No 3 (2024)
Publisher : Politeknik Negeri Lampung.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jppt.v24i3.3206

Abstract

The increase in demand for sweet potatoes was not accompanied by an increase in production caused by a reduction in the area planted with sweet potatoes due to land conversion from wetlands to marginal lands. However, the available land for the expansion of agricultural areas is dominated by acid soils that are poor in nutrients. The main problem of planting in acid soil is the high content of Aluminum (Al). One of the effective approaches to selecting plants that are resistant to Al is using the solution culture method by adding Al and adjusting the pH of the solution. This activity aimed to obtain and develop the most appropriate and efficient screening method for selecting the resistance of some sweet potato germplasm to Al stress. The plant materials used were several collections of sweet potato germplasm, namely: Antin 1, Antin 3, Beta 1, Beta 2, Kidal, Papua Salosa, Sari, and Sarwentar. The research activities included: (1) Screening of sweet potato shoots in Al solution culture media in the form of AlCl3.6H2O with concentrations of 0, 100, 200, 300, 400, and 500 mg/L with a solution pH of 4.0 and (2) Testing of sweet potato Al tolerant on acid soils, namely yellow red podzolic soil from Bagoang Jasinga Village, Bogor Regency, Indonesia with a pH of 4.4-5.2. The results obtained were two sweet potato varieties that were tolerant of Al and acid soils, namely Kidal and Papua Salosa. Both of these varieties can be used as Al-tolerant and acid-soil-tolerant sweet potato planting material. Meanwhile, Antin was used as a comparison plant material that was intolerant of Al and acid soil.
Coloring Pekalongan Batik Using a Madura Dataset: A Comparative Study of GAN and Caffe-Based CNN Models Wahyudi, Muhamad Machrus Ali; Kurniawati, Arik; Damayanti, Fitri; Purnawan, I Ketut Adi
Teknika Vol. 13 No. 3 (2024): November 2024
Publisher : Center for Research and Community Service, Institut Informatika Indonesia (IKADO) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34148/teknika.v13i3.1071

Abstract

Madura Batik, as one of Indonesia's valuable cultural heritages, is known for its unique characteristics involving the use of bright colors such as red, yellow, and green, as well as traditional motifs that often feature elements of nature like flowers, leaves, and animals. Each motif in Madura Batik reflects the rich philosophy, values, and stories of Madura culture. This batik is also famous for its production process, which is largely carried out manually using traditional dyeing techniques. However, with the advancement of technology, there is a growing need to integrate technological innovations into the batik dyeing process without losing its traditional essence. This research combines Generative Adversarial Networks (GAN) models and compares them with Caffe-based pretrained Convolutional Neural Networks (CNN) to create new color variations in Pekalongan batik images. The input for the models is grayscale batik images, which are then processed to generate colorful outputs. The dataset used consists of 519 Madura batik images, with a distribution of 80% for training, 20% for validation, and 10 images for testing. The preprocessing process includes resizing, normalization, and batching to accelerate model convergence. Performance evaluation is conducted using FID, MSE, PSNR, and SSIM metrics. The results show that the GAN model with 100 epochs produces better image quality compared to the Caffe-based pretrained CNN model, particularly in terms of visual and structural similarity. In conclusion, the GAN method offers great potential for innovation in batik coloring without compromising its traditional motifs.
Tinjauan Kritis Pembelajaran Kontekstual: Analisis terhadap Riset-Riset Pembelajaran IPA Musliman, Acep; Damayanti, Fitri
SCIENING : Science Learning Journal Vol. 5 No. 1: Juni 2024
Publisher : Jurusan Pendidikan IPA FMIPA Universitas Negeri Manado

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Abstract

Dilakukan kajian literatur pada hasil riset pembelajaran IPA yang menerapkan pendekatan pembelajaran kontekstual dalam meningkatkan mutu hasil belajar. Penelitan dilakukan untuk mengetahui tingkat efektivitas pendekatan pembelajaran kontekstual yang dilakukan guru dalam menyelesaikan permasalahan permasalahan dalam pembelajaran. Rendahnya capaian hasil pembelajaran IPA yang disebabkan peserta didik kurang berminat, kurang aktif dalam belajar, serta rendahnya minat dan motivasi peserta didik menjadi masalah yang paling umum dalam pembelajaran IPA. Sebanyak 70 artikel yang dikelompokan pada katagori jenis penelitian dan tingkat satuan pendidikan, dianalisis pada bagian latar belakang penelitian, penggunaan pembelajaran kontekstual dan hasil penelitian. Kajian ini menggunakan metode campuran kuantitatif kualitatif (explanatory sequential mixed methods) dengan mendeskripsikan hasil analisis data artikel penelitian. Hasil analisis berdasarkan kelompok penelitian PTK dan Eksperimen Semu, menunjukkan bahwa pembelajaran kontekstual berhasil menyelesaikan permasalahan pembelajaran yang ditunjukkan pada capaian hasil belajar peserta didik yang mengalami peningkatan secara signifikankan.
Pengaruh Insentif Pajak, Kepercayaan Pada Otoritas Pajak, dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Orang Pribadi dengan Tax Morale Sebagai Variabel Moderasi Damayanti, Fitri; Jibran, Mohammad Fadel
Akuntabilitas Vol 17, No 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.44861

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh insentif pajak, kepercayaan pada otoritas pajak dan keadilan pajak terhadap kepatuhan wajib pajak UMKM orang pribadi dengan dimoderasi oleh tax morale. Populasi penelitian ini adalah wajib pajak UMKM orang pribadi yang berdomisili di DKI Jakarta dan memiliki NPWP dengan total 102 responden yang sesuai kriteria. Data dipilih dengan menggunakan teknik purposive sampling. Penelitian ini menggunakan metode analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian ini menunjukkan bahwa insentif pajak, keadilan pajak, kepercayaan pada otoritas pajak berpengaruh positif terhadap kepatuhan wajib pajak UMKM orang pribadi. Tax morale memperkuat pengaruh insentif pajak terhadap kepatuhan wajib pajak UMKM orang pribadi, sedangkan tax morale tidak mampu memoderasi pengaruh kepercayaan pada otoritas pajak dan keadilan pajak terhadap kepatuhan wajib pajak UMKM orang pribadi.
Efektivitas Ekstrak Daun Sirih Hijau (Piper betle Linn.) dalam Menghambat Pertumbuhan Mikroba Patogen pada Daging Ayam: Salmonella typhi dan Candida albicans Simanullang, Enjel Triastuti; Noer, Shafa; Damayanti, Fitri
EduBiologia: Biological Science and Education Journal Vol 5, No 1 (2025): Edubiologia: Biological Science and Education Journal
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/edubiologia.v5i1.26047

Abstract

Ancient Javanese Manuscript Reconstruction Using Generative Adversarial Network with StarGAN v2 Variations Wibowo, Kukuh Cokro; Damayanti, Fitri; Abdilqoyyim, Fanky
Teknika Vol. 14 No. 1 (2025): March 2025
Publisher : Center for Research and Community Service, Institut Informatika Indonesia (IKADO) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34148/teknika.v14i1.1182

Abstract

Ancient Javanese manuscripts are part of Indonesia's cultural heritage; most of them are usually in bad condition due to the age and environmental surroundings. This paper presents a manuscript reconstruction using the Generative Adversarial Network model, using the variation of StarGAN v2. The primary objective of this research is to assist philologists in reconstructing damaged manuscripts more efficiently, reducing the time and effort compared to manual reconstruction methods. The training for 100 epochs is performed by the model in order to generate the reconstruction image closest to ground truth. This study is done on a dataset that consists of a set of damaged manuscript images. In this dataset, 80% is for training, 20% is for validation, and 10 images are used for testing. Quality assessment will be made on image outputs during training, based on PSNR, SSIM, and LPIPS metrics. The results indicate that the PSNR increases from 16.1234 dB at the 50th epoch to 17.5588 dB at the 100th epoch, while the SSIM increases from 0.8374 to 0.8519, showing a strong improvement in image quality. Despite the LPIPS having a very slight increase from 0.1020 to 0.1051, this evidences that the model can be further improved. Overall, this study demonstrates that the StarGAN v2 model is effective in reconstructing ancient Javanese manuscripts-a great contribution to the field of cultural heritage preservation using modern technology.
Pengembangan Penerapan Sistem Drainase Berwawasan Lingkungan (Ecodrainage) di Pemukiman Kampung Mantarena, Kelurahan Panaragan, Kota Bogor Damayanti, Fitri; Hasbullah, Hasbullah; Sefudin, Akhmad; Jupriadi, Jupriadi; Musliman, Acep; Risdiana, Aan
Jurnal Pengabdian UntukMu NegeRI Vol. 9 No. 1 (2025): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v9i1.8904

Abstract

Permasalahan drainase di Kampung Mantarena, Kelurahan Panaragan, Bogor menjadi tantangan serius akibat buruknya pengelolaan air hujan dan limbah yang memicu banjir, genangan, dan degradasi lingkungan. Penanganan drainase dengan paradigma lama adalah mengalirkan limpasan air hujan secepatna ke saluran, pradigma baru lebih kepada menahan dulu kemudian meresapkan ke dalam tanah melalui sumur resapan, kolam retensi, atau waduk dengan konsep drainase berwawasan lingkungan. Kegiatan tahan awal dari PKM ini bertujuan mensosialisaikan pengembangan sistem drainase berwawasan lingkungan (ecodrainage) dengan pendekatan rainwater harvesting tanks atau instalasi pemanen air hujan (IPAH). Sistem IPAH mampu meningkatkan efektivitas pengelolaan air hujan hingga 40%, mengurangi genangan hingga 70%, dan meningkatkan kesadaran masyarakat tentang pentingnya kelestarian lingkungan. Sebelum sosialisasi dilakukan, sekitar 34,29% peserta paham mengenai drainse berwawasan lingkungan dan 14,29% yang paham mengenai IPAH. Setelah sosialisasi, 91,435% peserta menyatakan setuju bila sistem drainase berwawasan lingkungan dapat membuat pemukiman sehat dab bersih dan sebanyak 85,71% menyatakan setuju bila IPAH adalah metode pendekatan bersifat ecodrainage yang mudah diterapkan di lingkungan mitra. Kegiatan ini memberikan kontribusi signifikan dalam pengembangan konsep drainase berkelanjutan di kawasan pemukiman Kampung Mantarena, Kelurahan Panaragan, Kota Bogor. Pengembangan model drainase berwawasan lingkungan dengan metode rainwater harvesting tanks diharapkan dapat diterapkan di kawasan mitra.