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All Journal EKONOMIA Jurnal Fisika FLUX Jurnal Riset Akuntansi dan Keuangan Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Indonesian Health Policy and Administration
Diah Ekawati
Dosen Sastra Inggris Universitas Trunojoyo Madura
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Materials Science & Nanotechnology Medicine & Pharmacology Physics Public Health Social Sciences

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KINERJA KEUANGAN PT MAHIR JAYA MAHAKAM DI SAMARINDA Ekawati, Diah
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.297 KB)

Abstract

Generally every company using ratio analysis to measure the performance of the company. Analysis of this ratio is the most important in measuring the development of a business and to compare a business with competitors and express meaningful relationships among the components of the financial statements, the purpose of this study Knowing the financial performance. of PT Mahir Jaya Mahakam Raya Samarinda in 2009, 2010 and 2011 when measured by the ratio of liquidity, solvency and profitability. Basic theory used by the Financial Accounting using the financial ratio analysis tool.Based on the analysis and discussion of the conclusions of this study as follows: Judging from the company's liquidity, then of PT Mahir Jaya Mahakam Raya  has to be said as well Cas liquid ratio, current ratio, Quick Test Ratio from 2009 to 2010 and to 2011 increased so the hypothesis is rejected.Judging from the solvency of the company, of PT Mahir Jaya Mahakam Raya Samarinda can be said as well insolvabel Total Debt to Total Assets Ratio and Total Debt to Total from 2009 to the year 2010 to 2011 saw strong improvement and decline, which means unstable, so the hypothesis is accepted.Views of profitability, of PT Mahir Jaya Mahakam Raya shows instability seen as Net Profit Margin, Return on Investment and Return on Equity in 2011 has decreased, so the hypothesis is accepted.
Pengukuran Kadar Oksigen (O2), Kelembaban dan Temperatur di PT. Perkebunan Nusantara XIII Ekawati, Diah; Sugriwan, Iwan; Manik, Tetti Novalina
Jurnal Fisika FLUX Vol 14, No 1 (2017): Jurnal Fisika FLUX Edisi Februari 2017
Publisher : Lambung Mangkurat University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/flux.v14i1.3778

Abstract

Penelitian tentang pembuatan alat ukur kadar oksigen, kelembabn, dan temperatur telah dilakukan. Alat ukur yang dibuat terdiri dari catudaya, penguat tak membalik, sensor oksigen KE-50, modul SHT11, dan modul mikrokontroler ATMega8535. Sensor KE-50 memiliki tegangan keluaran yang positif, nilai tersebut tidak dapat terbaca oleh mikrokontroler, sehingga perlu dikuatkan dengan penguat tak membalik. SHT11 memiliki tegangan keluaran digital dan sudah terkalibrasi oleh pabrik, sehingga SHT11 langsung bisa dihubungkan dengan modul mikrokontroler. Penentuan persamaan karakteristik sensor KE-50 didapatkan dari perkalian tegangan keluaran sensor pada keadaan bebas dengan persamaan karakteristik penguat yang telah dikarakterisasi. Hasil penentuan persamaan karakteristik sensor KE-50 didapatkan persamaan karakteristik tegangan = 39.852x + 0.0117  Volt yang membentuk kurva linier dengan nilai x adalah oksigen. Faktor koreksi pada persamaan karateristik tersebut adalah 0,0117 dan R² = 1.  Alat ukur yang dibuat dapat dignakan untuk mengukur kadar oksigen, kelembaban, dan temperatur pada lahan perkebunan kelapa sawit..
PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN Herawati, Hetti; Ekawati, Diah
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i1.7708

Abstract

Abstract. For the Government, taxes are a source of the highest acceptance it is desirable at this point with the contribution of approximately 70% when compared to other admissions resources. As a major state income tax, became an extra burden for the company because it can reduce the value of the net profit of the company. Given the tax burden is to be borne by the company, then the company is working to its fullest in order to minimize the tax burden, by making tax planning. The purpose of this research is to know the influence of the tax planning of the company. by making the financial statements of PT Unilever Indonesia, Tbk. period 2006 until 2015 as objects of research.  Metode of research is kuantitatif methode,  tax planning in the count by using the calculation of the Effective tax rate on cash, long run cash effective tax rate, book a tax difference and tax sheltering activities. As for the value of the company using price earnings ratio.  Test results of Statistics 135.06 get the tax planning  influence to corporate vaue, so we accepted hipotesis Nul.Keywords: Tax Planning , Corporate Value Abstrak. Bagi pemerintah, pajak merupakan sumber penerimaan tertinggi yang sangat diharapkan pada  saat ini dengan kontribusi lebih kurang 70% bila dibanding sumber penerimaan lain. Sebagai pendapatan utama negara, pajak menjadi beban tambahan bagi perusahaan karena dapat mengurangi nilai laba bersih perusahaan. Mengingat pajak merupakan beban yang harus ditanggung oleh perusahaan, maka perusahaan berupaya semaksimal mungkin untuk dapat meminimalisir beban pajak, dengan melakukan perencanaan pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perencanaan pajak terhadap nilai perusahaan. dengan menjadikan laporan keuangan PT. Unilever Indonesia,Tbk periode 2006 sampai dengan 2015 sebagai objek penelitian. Metode Penelitian yang digunakan adalah metode kuantitatif , dimana perencanaan pajak di hitung dengan menggunakan perhitungan cash Effective tax rate, long run cash effective tax rate, book tax difference dan aktifitas tax sheltering. Sedangkan untuk nilai perusahaan menggunakan price earnings ratio. Hasil uji F Statistik sebesar 135,06 menunjukan bahwa secara keseluruhan perencanaan pajak berpengaruh terhadap nilai perusahaan, sehingga hipotesis awal Ho penelitian ini. Kata Kunci: Perencanaan Pajak, Nilai Perusahaan
THE IMPLEMENTATION ANALYSIS OF THE INCLUSION OF HEALTH WARNINGS AND HEALTH INFORMATION POLICY ON CIGARETTE PACKAGING Ekawati, Diah; Darmawan, Ede Surya
Journal of Indonesian Health Policy and Administration Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

Pictorial health warnings already implemented for more than two years since June 24, 2014, however, there are no changes made following the Minister of Health Regulation No. 28 of 2013 until now. According to the results of the National Survey of Assessment of the Implementation of Pictorial Health Warning (PHW) in Indonesia in 2015 towards the compliance of the tobacco industry, it is known that the cigarette industry has not yet adhered to pictorial health warnings. The Government hopesthat the existence of the Minister of Health Regulation No. 28 can reduce the prevalence of smokers, but data from 2016 SIRKERNAS shows that the prevalence of smoking is increasing. The purpose is to dig deeper towards the implementation of the inclusion of health warnings and health information policy on cigarette packaging, henceforth it can be input into the formulation of tobacco control strategies. This study uses descriptive studies with qualitative analysis through in-depth interviews and document review. Aspects of the process (communication, bureaucratic structure and disposition), aspects of the actor (commitments and relationships) aspects of the content (level, benefits and policy objectives) as well as aspects of the context (political culture and socio-economic) are interrelated and influence each other in the implementation of the inclusion of warnings and health information on the cigarette packs. The implementation of the inclusion of warnings and health information on cigarette packaging has been carried out, and the level of industry compliance in including the PHW at the retail level has reached 99.91%. However, the cigarette industry is not compliant in fulfilling the provisions because the size is not appropriate, PHW images covered by excise tapes, and some terms indicate quality, superiority, security, and imaging.
Pemberdayaan Transmigran Melalui Penerapan Sistem Pertanian Adaptif Berbasis Padi Apung, Tata Air Mikro, Dan Pengelolaan Perikanan Di Lahan Tergenang Desa Papuyuan Kabupaten Balangan Firdaus, Adhitya; Adrianto, Muhammad Subhan Dwi; Nisa, Rahayu; Lestari, Jumiati Indah; Hasanah, Maulida; Febriana, Annisa Dwi; Hairani, Hairani; Fikrulia, Hidayah Jihan; Ghifari, Muhammad; Regandara, Ellysia Putri; Ekawati, Diah; Adawiyah, Rabi'atul; Hadi, Abdul; Mubarak, Ahmad Nazhif; Andani, Nazwa Putri
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 3 (2026): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v11i3.4843

Abstract

Desa Pupuyuan memiliki karakteristik lahan rawa dengan kondisi jenuh air yang membatasi produktivitas pertanian padi konvensional. Kondisi ini juga menyimpan potensi sumber daya perikanan dan tanaman lokal. Program pemberdayaan masyarakat ini bertujuan untuk mengoptimalkan potensi lokal melalui penerapan sistem padi apung, pengolahan ikan dan genjer menjadi produk bernilai ekonomi. Metode pelaksanaan meliputi survei kebutuhan, sosialisasi, pelatihan, praktik langsung, serta monitoring dan evaluasi dengan pendekatan partisipatif. Kegiatan melibatkan masyarakat, perangkat desa, dan mahasiswa sebagai pendamping. Pendekatan partisipatif digunakan agar masyarakat dapat memahami dan menerapkan teknologi yang diperkenalkan secara mandiri. Hasil dan pembahasan menunjukkan bahwa tingkat penerimaan masyarakat terhadap program tergolong tinggi, dengan 90% responden menyatakan puas dan tertarik. Sistem padi apung dinilai sesuai dengan kondisi lahan tergenang karena mampu mengatasi masalah banjir. Selain itu, pengasapan ikan dan pengolahan genjer menjadi keripik mampu meningkatkan nilai tambah dan memperpanjang masa simpan hasil produksi. Kendala yang dihadapi meliputi keterbatasan biaya awal, partisipasi masyarakat yang belum merata, serta kendala logistik dan infrastruktur. Berdasarkan hal tersebut, teknologi sederhana berbasis potensi lokal efektif meningkatkan pengetahuan, keterampilan, dan ekonomi masyarakat. Keberlanjutan program memerlukan pendampingan berkelanjutan dan keterlibatan aktif masyarakat. Increasing the Capacity of Transmigrants Through an Adaptive Farming System Based on Floating Rice and Fish Smoking in Flooded Land in Pupuyan Village, Balangan Regency Abstract Pupuyuan Village is characterized by swampy, water-saturated conditions that limit the productivity of conventional rice farming. These conditions also hold potential for local fisheries and plant resources. This community empowerment program aims to optimize local potential through the implementation of a floating rice system, processing  fish and genjer into economically valuable products. Implementation method include  needs surveys, outreach, training, hands-on practice, and monitoring and evaluation using a participatory approach. Activities involve the community, village officials, and students as facilitators. A participatory approach is used to  enable the community to understand and independently implement the introduced technology. Results and discussions indicate a high level of community acceptance of the program, with 90% of respondents expressing satisfaction and interest. The floating rice system is considered suitable for inundated land conditions because it can address flooding issues. In addition, smoking fish and processing genjer into chips can increase added value and extend the shelf life of produce. Challenges faced include limited initial costs, uneven community participation, and logistical and infrastructure constraints. Based on this, simple technology based on local potential is effective in improving community knowledge, skills, and economics. The program’s sustainability requires ongoing mentoring and active community involvement.
Co-Authors Abdul Hadi Adawiyah, Rabi'atul Adrianto, Muhammad Subhan Dwi Andani, Nazwa Putri Ede Surya Darmawan Febriana, Annisa Dwi Fikrulia, Hidayah Jihan Firdaus, Adhitya Hairani Hairani Hasanah, Maulida Hetti Herawati Iwan Sugriwan, Iwan Lestari, Jumiati Indah Mubarak, Ahmad Nazhif Muhammad Ghifari, Muhammad Nisa, Rahayu Regandara, Ellysia Putri Tetti Novalina Manik