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Riri Trinanda
Universitas Negeri Padang
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Transformasi Dewan Direksi Perusahaan BUMN melalui Pendekatan Perilaku Akuntansi Guna Antisipasi Resesi Global Ade Manggala Hardianto; Diah Permata Sari; Tevi Leviany
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2023): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i2.1596

Abstract

The board of change directors who are too "easy to come and easy to go" can worsen the company's performance conditions and increase the risks faced by the company. Purpose: The purpose of this research is to provide recommendations on the transformation of the board of directors so as not to give the impression of being dislodged, and as a strategic step in dealing with the world recession. Methodology: Research was in state-owned company which published financial reports on the Jakarta Stock Exchange. We desain the quantitative correlation between independent and dependent variables with or not using variable control. The study also involved Nine financial ratios to reflect a broader range of corporate conditions. Results: The results are First, H1 is accepted that skill is correlated to Return on Asset and Fixed Asset Turnover. Secondly, H2 is accepted that tenure is not correlated to financial performance. Third, H3 the ratio of a board of independent directors is correlated to profit Margin, net profit margin and cash ratio. Originality of the research, this study provided an idea of a new board performance director to anticipate bankruptcy indications of firms characterized by ROA and Fixed Asset Turnover, profit margin, cash ratio and net profit margin. Limitation: This research was conducted from 2009-2016 at a state-owned company which published financial reports on the Jakarta Stock Exchange.
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING Uswatun Khasanah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.544 KB)

Abstract

The purpose of this research is to determine the effect of temporary and permanent difference on earnings growth with small and large book tax difference as a moderating variable. The independent variable in this research is temporary and permanent difference, while the dependent variable is profit growth and small and large book tax difference as the moderating variable. This type of research is correlational research with a quantitative approach because the data used are in the form of numbers and numbers. The data source in this research is secondary data in the form of annual report with the data collection method in the form of documentation. The population in this study is the banks that have been listed on the Indonesia Stock Exchange for the period 2015-2018. This study used 31 samples of banks that have selected through purposive sampling for three year. Hypotheses were tested using descriptive statistical analysis, normality tests, classic assumption tests, multiple linear regression with moderating variables, and hypothesis testing using SPSS version 14. The results showed that the temporary difference variable positively and significantly affected earnings growth (0.015 < 0.05). While the permanent difference variable does not affect profit growth (0.599> 0.05). The small and large book tax difference variable also has no significant effect on the relationship between temporary and permanent difference on profit growth.Keywords: Temporary Difference, Permanent Difference, Profit Growth and small and large book tax difference.
Implementasi Strategi Pemasaran Dengan Menggunakan Metode Swot Dalam Upaya Meningkatkan Penjualan Produk Di CV. Maju Djaya Beton Muhammad Ikhsan; Muhammad Mansur; Budi Wahono
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 11 No. 12 Agustus 2022
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.526 KB)

Abstract

Abstract Companies need to have more effective and efficient strategies so as not to lose consumers to sell their products. CV. Maju Djaya Beton said the company was experiencing several problems related to the marketing of its products. Therefore, several new strategies are needed to further increase the advantages and minimize the disadvantages that have a negative impact on the company. The purpose of this study was to determine the marketing strategy of CV. Maju Djaya Beton using SWOT analysis. This study uses data collection methods directly in the field by means of interviews and observations. Based on the results of the analysis, it can be seen that CV. Maju Djaya Beton is in quadrant I position which is a favorable condition for the company. Opportunities can be obtained by maximizing existing strengths. So it can be concluded that the best strategy that must be applied is to use the Growth Oriented Strategy. Keywords: Marketing Strategy, SWOT Analysis, Sale.
Respon pertumbuhan Acacia crassicarpa A.Cunn. Ex Benth. terhadap pemberian pupuk cair yang berbeda di persemaian PT Mayawana Persada, Pontianak, Kalimantan Barat Eviyanti Palimbong; Ibrahim Ibrahim; Rachmat Budiwijaya Suba; Yosep Ruslim; Kiswanto Kiswanto; Heru Herlambang
ULIN: Jurnal Hutan Tropis Vol 7, No 1 (2023)
Publisher : Fakultas Kehutanan Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32522/ujht.v7i1.9717

Abstract

Pembangunan Hutan Tanaman Industri (HTI) merupakan salah satu alternatif untuk memenuhi kebutuhan kayu. Penggunaan pupuk dalam manajemen HTI diharapkan dapat meningkatkan pertumbuhan tanaman yang dikembangkan. Penggunaan jenis pohon yang cepat tumbuh, dalam hal ini Acacia crassicarpa, patut dipertimbangkan. Penelitian ini  menganalisa persentase hidup, pertambahan tinggi, diameter dan jumlah daun semai A. crassicarpa sebagai respon pemberian pupuk dengan jenis yang berbeda. Sedangkan respon pertumbuhan semai A. crassicarpadiuji di persemaian PT Mayawana Persada  Hasil penelitian menunjukkan bahwa perlakuan pemupukan dengan Agrimore N, Agrimore P, Agrimore K dan NPK berpengaruh signifikan terhadap persentase hidup, diameter, tinggi, dan jumlah daun semai A. crassicarpa. Persentase hidup tanaman tertinggi yaitu pada perlakuan B2A3 dan B3A1 (100%). Persentase pertumbuhan semai pada perlakuan lainnya juga masih dikategorikan baik sekali (>90%) dengan rentang 96-98%. Perlakuan pupuk NPK memberikan pertambahan tinggi 42 cm/tahun. Perlakuan pupuk Agrimore K memberikan pertambahan diameter terbesar (3,86 mm/tahun), sedangkan pertambahan jumlah daun tertinggi dihasilkan dengan menggunakan pupuk Agrimore P (15,22 helai daun). Pemupukan dengan Agrimore P, Agrimore K sebanyak 2 gram/liter, NPK sebanyak 2 gram/liter, dan Agrimore K 2 gram/ltr memberikan hasil yg terbaik untuk tinggi, diameter dan jumlah daun untuk tanaman A. crassicarpa.
Penerapan Kesehatan dan Keselamatan Kerja (K3) di Masa Pandemi Covid-19 pada Proyek Pembangunan Gedung OJK KR. 4 Jawa Timur Athallah Prawira Bima Nursandah; Wateno Oetomo; Michella Beatrix
Jurnal Manajemen Teknologi & Teknik Sipil Vol. 5 No. 2 (2022): DECEMBER
Publisher : Kadiri University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jurmateks.v5i2.2923

Abstract

The success of a construction is influenced by the performance of workers. Worker performance is influenced by the environment to the existing occupational safety and health system. The Covid pandemic has had an impact on changing the structure of the construction sector, one of which is on workers. These changes are not easily implemented by construction workers. There are several factors that cause it is not easy to apply such as understanding, ability and attitude. The purpose of this study is to analyze the application of occupational health and safety (K3) in the construction project of the OJK KR.4 building, East Java, Surabaya. Data obtained from questionnaires distributed to workers. The data obtained were then analyzed for Validity, Reliability, Normality, and Multiple Linear Regression including the F-Test, Coefficient of Determination, and T-Test. The results showed that the COVID-19 pandemic and OSH behavior had an effect on the implementation of OSH by 74.4% and the remaining 25. 6% influenced by other things. However, the attitude and behavior of K3 became the most dominant among the two variables studied. So that knowing the most influential variables in the implementation of K3 during a pandemic can inform construction organizations and policy makers about aspects to implement preventive measures aimed at protecting construction workers.
Implementasi Model Pembelajaran Problem Based Learning untuk Meningkatkan Keterampilan Proses Sains Siswa SMAN 5 Kota Bima Nasir, Muh.; Fahruddin, Fahruddin; Haljannah, Miaftul; Nehru, Nehru
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 1 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.019 KB) | DOI: 10.54371/jiip.v6i1.1370

Abstract

Penelitian ini dilakukan untuk mengetahui implementasi model pembelajaran Problem Based Learning untuk meningkatkan keterampilan proses sains siswa SMAN 5 Kota Bima tahun pelajaran 2022/2023. Jenis penelitian adalah Penelitian Tindakan Kelas (PTK) yang dirancang dalam dua siklus, tiap siklus terduri dari empat tahapan yaitu perencanaan, tindakan, pengamatan, evaluasi   serta refleksi. Instrumen pengumpulan data menggunakan lembar observasi keterampilan proses sains. Berdasarkan hasil analisis data pada siklus I Keterampilan Proses Sains sebesar 56,52%, nilai ini belum memenuhi indikator kerja yang telah ditentukan, setelah dilakukan perbaikan pada siklus II diperoleh nilai Keterampilan Proses Sains sebesar 95,65%. Hasil ini telah mencapai indikator kerja yang telah ditentukan, sehingga dapat disimpulkan bahwa implementasi model pembelajaran Problem Based Learning dapat meningkatkan Keterampilan Proses Sains SMAN 5 Kota Bima tahun pelajaran 2022/2023.
Menurunkan Stres Akademik Siswa SMA NU Lemahabang dengan Menggunakan Teknik Self Intruction dan Self Efficacy Khoirunnisa, Khoirunnisa; Gumiandari, Septi
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 2 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.926 KB) | DOI: 10.54371/jiip.v6i2.1590

Abstract

Stres akademik merupakan respon siswa terhadap berbagai tuntutan akademik yang siswa harus belajar mengenai hal biologis, psikologis, dan sosial yang melebihi batas kemampuan yang ditandai dengan reaksi fisik, emosional, mental dan perilaku. Salah satu teknik untuk membantu siswa dalam mengurangi stres akademik adalah teknik konseling 'instruksi diri' dan self-efficacy. Adapun tujuan dari penelitian ini adalah (1) Untuk mengetahui teknik self instruction dapat mengurangi stres akademik, (2) Untuk mengetahui teknik self efficacy dapat mengurangi stres akademik. Metode Penelitian yang digunakan adalah pnelitian kualitatif. Dilakukan survey pada siswa dan guru di SMA NU Lemahabang. Pada penelitian ini kedua teknik ini memiliki peran penting pada stres akademik siswa SMA. Hasil dari penelitian ini adalah dimana Teknik self-instruction memiliki pengaruh efektivitas yang penting bagi siswa dan ditunjukkan dengan baik pada prilaku dan pemikiran siswa. Teknik ini bisa digunakan sebagai komponen dalam sebuah strategi untuk menghilangkan stres akademik.  Setelah siswa memiliki kesadaran untuk memperbaiki diri karena masalah yang mereka hadapi dan berdampak negatif. Guru akan mengajarkan siswa bagaimana mereka berpikir, merasa, dan bertindak, dan bagaimana hal itu dapat mempengaruhi orang lain melalui pendekatan diri. Sedangkan teknik self-efficacy yang menggunakan teknik permodelan dapat membuat efikasi diri semakin meningkat. Dan siswa akan menjadi lebih terampil serta berfikir positif pada setiap tindakan yang akan diambil.
Length-Weight Relationship and Condition Factors of Some Commercial Fish from Youtefa Bay, Jayapura City, Indonesia Ervina Indrayani; Baigo Hamuna; Lalu Panji Iman Agamawan
Jurnal Perikanan Universitas Gadjah Mada Vol 25, No 1 (2023)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jfs.79653

Abstract

In this study, we used data on the length and weight of fish to determine the length-weight relationship and condition factors of eight commercial fish targeted by traditional Papuan fishers in Youtefa Bay, Papua Province, Indonesia. The fish species were Lutjanus fulvus, Gerres oyena, Parupeneus barberinus, Siganus spinus, Siganus canaliculatus, Pelates quadrilineatus. Mugil cephalus, and Hemiramphus far. A total of 245 fish specimens were collected from Papuan fishermen from January to March 2020. The total body length and weight ranged from 15.2 to 32.1 cm (average 20.26±3.73 cm) and 42.72 to 371.86 gr (average 124.10±52.45 gr), respectively. The b value ranged from 2.692 to 3.079, with the coefficient of determination (R2) ranging from 0.902 to 0.995. The growth patterns of the eight fish species were allometric (b≠3; t-test<t-tab), where L. fulvus (2.824), P. barberinus (2.914), S. canaliculatus (2.989), P. quadrilineatus (2.958), M. cephalus (2.910), and H. far (2.692) have negative allometric growth (b<3). In contrast, G. oyena (3.060) and S. spinus (3.079) have positive allometric growth (b>3). The relative condition factor and Fulton condition factor values ranged from 0.874 to 1.201 (average 0.999±0.321) and 0.204 to 2.726 (average 1.612±0.515). M. cephalus had a higher relative condition factor, while L. fulvus had a higher Fulton condition factor compared to other fish species.
TEACHERS’ NONVERBAL COMMUNICATION IN ENGLISH TEACHING AND LEARNING PROCESS Antika, Rindilla; Ikhsan, Muhammad
TELL - US JOURNAL Vol 4, No 1 (2018): March 2018
Publisher : Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.286 KB) | DOI: 10.22202/tus.2018.v4i1.2799

Abstract

Nonverbal communication is one of the communication types which are done in teaching and learning process. This research aims to analyze nonverbal communication types done by teachers in English teaching and learning process in SMP Negeri 10 Padang. It is a descriptive research in which the participants are two English teachers which taught at VII Grade SMP Negeri 10 Padang. The data were collected through observation checklist and field note and were analyzed by using Schmitz’s (2012) nonverbal communication theory. The result of the research shown that teacher at VII Grade SMP Negeri 10 Padang used nonverbal communication types such as Kinesics; using movement, Vocalics;  using voice and intonation, and Proxemics; using distance, however, the teachers did not use Haptics, using touch, in English teaching and learning process. In conclusion, English teachers at VII Grade SMP Negeri 10 Padang had used nonverbal communication types and applied them in teaching and learning process.    
Peningkatan Kemampuan Basic Skill Pengelolaan Alat Tangkap Ikan Bagi Mahasiswa dan Nelayan di Desa Dualaus Jemssy R. Rohi; Damianus Manesi; Ruslan Arief
Community : Jurnal Pengabdian Pada Masyarakat Vol 2 No 3 (2022): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1737.465 KB) | DOI: 10.51903/community.v2i3.256

Abstract

Potensi Laut yang terdapat di Desa Dualaus adalah sumber daya perikanan yang dimanfaatkan oleh masyarakat sebagai sumber kehidupan nelayan di wilayah pesisir. Berdasarkan observasi awal ditemukan bahwa masalah pengelola sumber daya laut di dalam Kelompok Usaha Nelayan di Desa Dualaus dapat di optimalkan bila diterapkan strategi pemberdayaan masyarakat secara cepat. Program Studi Permesinan Kapal Fakultas Logistik Militer Universitas Pertahanan RI melaksanakan pengabdian masyarakat sebagai upaya memberikan pemahaman terkait pengelolaan alat tangkap ikan dan praktik pengoperasian serta perawatan dan perbaikan alat penangkap ikan. Kegiatan berlangsung selama 1 hari, diikuti oleh 15 orang nelayan Desa Dualaus dan 25 kadet mahasiswa. Hasil yang diperoleh dari kegiatan pengabdian ini yaitu mampu meningkatkan keterampilan nelayan dan kadet mahasiswa dalam hal keselamatan dasar nelayan, menentukan lokasi atau daerah penangkapan ikan, mempersiapkan alat tangkap yang digunakan, menentukan jenis ikan sasaran, serta mengoperasikan alat penangkap ikan dan proses perbaikan dan perawatan secara mandiri sehingga meminimalisir biaya pengoperasian.
Co-Authors Abbas, Dirvi Surya Abdillah Abdul Aziz Nasihuddin Adib Shammakh Ahmad Shamil Aju Deska Alimuddin Siregar Amariansah, Widayat Anis Zain Nadiya Antika, Rindilla Aprilliani Tri Wiyanti Arianto Arianto Ary Ramadhan Asra Ilal Khairi Athallah Prawira Bima Nursandah Aulia Mahdaniyati Baigo Hamuna Baiq Dwi Sagita Alawiah Bambang Kurniadi Basran Basran Cahyadi Saputra Akasse Damianus Manesi Dedi Kuswandi Deri febrian Dewi, Susi Fitria Diah Permata Sari Dilfa, Alrizka Hairi dini rahmayani Diyan Permata Yanda Djenny Sasmita Eka Murtiasri Endang Hilmi Engel Victor Pandey Eni Purwanty Ervina Indrayani Eviyanti Palimbong Fajri Alfallah Fatmariza Fatmariza Feny Mentang Firsty Ramadhona Amalia Lubis Flowerrence Christin Lamia Gatot Kusjono Girang Razati, Girang Hafaz Zakky Haljannah, Miaftul Hamdani . Hanny Welly Mewengkang Hari Mulyadi, Hari Hartini Hartini Hendra Afriwan Henny Adeleida Dien Heru Herlambang Hidayat, Hengki Armez Hutkemri Zulnaidi Ibrahim Ibrahim Imas Kismanah Imawan Taufiqy Indana Rahmah Fitriani Indra Mahyudi Irfan Fadholi Putra Januar Eky Pambudi Jemssy R. Rohi Junaidi Junaidi Kabit Utomo Lestari Ningsih Lestari Sukarniati Lira Hayu Afdetis Mana M Doni Febriansah M Nasrul Kamal M. Bayu Firmansyah, M. Bayu m.nasrul kamal maharani haila Mai Efdi Melvin Serlina Wati Gulo Meta Amalya Dewi Mohamad Zulman Hakim Muh. Nasir Muhammad Agus Sahbana Muhammad Ali Muhammad Arif Muhammad Asrori Muhammad Irfan Muhammad Mansur Muhammad Noor Ardiansah Nadira Yumna Nehru Nihal Bouabida Nizam Haqqizar Nur Diana Nurman S Nurti Kusuma Anggraini Pasinggi, Defilia Winrianti Purwanto Qori Rizqiah H.Kalingga Rachmat Budiwijaya Suba Rani Raharjani Reni Anggraeni Ridwan, Ridwan Riri Maria Riski Islami Syaiful Rizky Adriansyah Rosy Dwi Anita Roy Andreas Rukayah Rukayah Rusmiati Rusmiati Sabariah Sabariah Santo Purwo Saripah Ulpah Sasmito Sari Selvianih Debora Septi Gumiandari Sri Endang Kornita Sri Wahyuni Suratman Suratman Sustari Alamsyah Syamruddin Syamruddin Syapsan Syapsan Syukri - Talitha Zhafira Tevi Leviany Tina Christina Tobing Tri Budiharto Upita Septiani Uswatul Hakim Vivi Yuderna Wahyu Indah Permatasari Wateno Oetomo Wijatmoko Rah Trisno Wiwik Sari Aprianturi Yosep Ruslim Yuni Dwi Setyaningsih Zahid Zufar At Thaariq