Claim Missing Document
Check
Articles

Found 32 Documents
Search

The Effect Of Intellectual Capital, Firm Size, And Capital Structure On Financial Performance: Empirical Study Of Sub-Sector Companies Property And Real Estate Registered On The IDX In 2018-2022 Herawati, Heti; Sumiati, Dede Miyyah Novila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3551

Abstract

This study aims to analyze the effect of Intellectual capital , Company Size, Firm size and Capital structure on Financial performance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Intellectual capital is measured using Value Added Intellectual capital , Company Size is measured by total assets, and Capital structure is measured as the ratio between debt and equity. This research was conducted to provide further understanding of the factors that contribute to the financial performance of companies in sectors related to property and real estate . The data used in this study comes from the annual financial reports of companies listed on the IDX for the 2018-2022 period. The analytical method used is multiple linear regression with a case study approach. Data processing uses panel data which is processed using the SPSS program. The sample used was 19 entities with a total of 95 data observations. The research results show that intellectual capital (VAIC) has a significant positive influence on financial performance (ROA) in the property and real estate sectors. However, company size ( firm size ) and capital structure (DER) do not significantly influence ROA in the same context. Simultaneously, these three variables together have a significant influence on financial performance with a determination value of 32.7% and the remainder by variables outside the research.   Keywords: Intellectual capital , Company Size, Capital structure , Financial performance , Property and Real estate , IDX
Bahasa InEvaluasi Daya Dukung Perairan Untuk Akuakultur : Studi Kasus Berbagai Negaradonesia Taufanputri, Melati; Hasan, Zahidah; Herawati, Heti
Jurnal Perikanan Unram Vol 15 No 4 (2025): JURNAL PERIKANAN
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jp.v15i4.1352

Abstract

Carrying capacity of aquatic ecosystems is a crucial concept in ensuring the sustainability of these ecosystems amidst increasing human activities, particularly intensive aquaculture. This study aims to review the literature on aquatic carrying capacity, focusing on the methods and parameters used in related research and the implications of these findings for environmental management. Using a literature study approach, several journals related to the aspects of aquatic carrying capacity were collected and analyzed. The review indicates that factors such as water quality, types of macrophytes used to control eutrophication, and aquaculture management techniques significantly influence the carrying capacity of aquatic systems. A comprehensive understanding of aquatic carrying capacity is essential for developing effective and sustainable management policies.
PENENTUAN STATUS KUALITAS AIR SITU CISANTI DENGAN METODE STORET Gunawan, Ronald Krina Rizki; Herawati, Heti; Sahidin, Asep; Zahidah, Zahidah
Jurnal Perikanan Unram Vol 15 No 4 (2025): JURNAL PERIKANAN
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jp.v15i4.1585

Abstract

Situ Cisanti memiliki fungsi utama yaitu dimanfaatkaan oleh masyarakat sekitar untuk berbagai aktivitas seperti perkebunan, perikanan dan kegiatan wisata. Banyaknya aktivitas tersebut berdampak pada penurunan kualitas air yang ada di perairan Situ Cisanti. Kualitas air Situ Cisanti harus memenuhi standar dikarenakan Situ Cisanti merupakan titik nol dari Sungai Citarum yang dapat berdampak secara langsung pada kegiatan budidaya ikan maupun sumber air minum sepanjang aliran Sungai Citarum. Penentuan status kualitas air pada suatu perairan dapat dilakukan dengan beberapa metode salah satunya dengan Metode STORET. Sampling dilakukan dengan menggunakan metode survei. Penentuan titik sampling ditentukan berdasarkan pertimbangan zonasi badan perairan yang terdiri atas inlet, bagian tengah perairan, dan outlet. Analisa data dilakukan dengan cara membandingkan dengan standar kualitas air dan diberi skoring. Berdasarkan hasil didapatkan status kualitas air Situ Cisanti dikategorikan ”Tercemar ringan hingga sedang” dengan skor antara -10 sampai -11 untuk standar kualitas air kelas 1 dan dikategorikan tercemar ringan dengan skor -10 untuk standar kualitas kelas 2. Sehingga dapat disimpulkan bahwa tidak memenuhi standar kualitas yang telah ditetapkan oleh Peraturan Pemerintah Nomor 22 Tahun 2021 untuk baku air minum dan kegiatan perikanan
Enhancing Environmentally Friendly Creative Economy through Plastic Waste Innovation and Financial Reporting Strengthening at Kenanga Waste Bank, Bogor Azhar, Zul; Mashadi, Mashadi; Mulyana, Mumuh; Herawati, Heti
Jurnal Abdimas Dedikasi Kesatuan Vol. 6 No. 2 (2025): JADKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v6i2.3864

Abstract

Waste banks have become an essential part of the circular economy and a solution to environmental problems, especially in urban areas. Kenanga Waste Bank in Bogor City has served as a community-based waste management center, but it still faces challenges in product innovation using plastic waste and financial recordkeeping. This community service activity aims to enhance the capacity of waste bank managers and members in developing creative products from plastic waste and strengthening financial reports through simple bookkeeping. The methods used included training, product innovation workshops, transaction recording simulations, and financial reporting assistance. The results showed an increase in members’ skills in processing plastic waste into economically valuable products, as well as a 78% increase in understanding of cash inflow and outflow recording. This activity is expected to strengthen the role of waste banks as drivers of environmentally friendly creative economies
Pemanfaatan Limbah Cair Tempe Untuk Kultur Chlorella sp. Sebagai Bahan Baku Biodiesel Latif, Arya Zikri Maulana; Zahidah, Zahidah; Liviawaty, Evi; Herawati, Heti
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4386

Abstract

The increasing demand for fossil fuel energy (BBM) has driven the development of renewable energy sources, one of which is biodiesel derived from microalgae. Chlorella sp. is a promising microalga due to its high lipid content. This study aims to determine the optimal concentration of tempeh wastewater for culturing Chlorella sp. to maximize lipid production as a raw material for biodiesel. The culture was carried out for five days using different treatments of tempeh wastewater: 0% (control using Walne fertilizer), 3%, 5%, 7%, and 9%. Observed parameters included temperature, pH, dissolved oxygen, nitrate, phosphate, cell density, and lipid content, with lipid extraction performed using the Soxhlet method. The culture temperature ranged from 25-27°C, pH increased from acidic to neutral, and dissolved oxygen levels decreased at higher wastewater concentrations. The highest cell density was found in the 7% treatment (8.45 million cells/mL), although it was not significantly different from the other treatments. The highest lipid content was obtained at 3% wastewater (40.3%), which was higher than the control (21.3%) and other treatments. The decrease in lipid content at higher wastewater concentrations was attributed to toxicity and reduced media quality. It is concluded that a 3% concentration of tempeh wastewater is optimal for enhancing lipid production in Chlorella sp. as a sustainable biodiesel feedstock.
MASKULINISASI IKAN GUPPY MELALUI TEKNIK PERENDAMAN INDUK MENGGUNAKAN AIR KELAPA DI POKDAKAN MINASARI BAROKAH DESA SINDANGSARI Zidni, Irfan; Andriani, Yuli; Herawati, Heti; Zahidah, Zahidah; Aisyah, Aisyah
Farmers: Journal of Community Services Vol 6, No 2 (2025): Farmers: Journal of Community Services
Publisher : Unpad Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/fjcs.v6i2.64284

Abstract

Budidaya ikan hias memiliki potensi ekonomi tinggi, terutama pada skala UMKM, dengan margin keuntungan lebih besar dibandingkan ikan konsumsi. Salah satu jenis ikan hias populer adalah ikan guppy (Poecilia reticulata), khususnya jantan yang memiliki warna tubuh dan sirip menarik, sehingga memiliki nilai jual lebih tinggi. Desa Sindangsari, Kecamatan Sukasari, merupakan wilayah potensial untuk budidaya ikan guppy karena ketersediaan air yang memadai dan lingkungan yang mendukung. Budidaya di daerah ini telah menggunakan berbagai media pemeliharaan seperti kolam tanah, beton, dan plastik. Namun, salah satu tantangan utama adalah rendahnya proporsi anakan jantan. Solusi yang ditawarkan adalah penerapan teknologi pengarahan kelamin (maskulinisasi) untuk meningkatkan jumlah ikan jantan. Umumnya, maskulinisasi dilakukan menggunakan hormon sintetis seperti 17α-metiltestosteron yang berisiko menimbulkan dampak negatif terhadap lingkungan dan kesehatan ikan. Oleh karena itu, dibutuhkan alternatif alami seperti air kelapa yang mengandung kalium, berperan dalam biosintesis hormon steroid. Program Pengabdian Masyarakat (PPM) oleh Departemen Perikanan FPIK Unpad bertujuan memberikan penyuluhan dan pendampingan tentang pengaruh perendaman induk bunting ikan guppy dalam air kelapa terhadap proporsi anakan jantan. Kegiatan ini dilaksanakan pada 25 Juli 2024 bersama kelompok Mina Sari Barokah di Desa Sindangsari, dengan jumlah peserta sebanyak 21 orang. Peserta juga akan mendapat pendampingan selama pelaksanaan kegiatan.
Primary Productivity Based on Chlorophyll-a Concentration in the Luk Ulo River Estuary, Kebumen Regency, Central Java Rahma Wati, Yunita; Herawati, Heti; Akbarsyah, Nora; Zahidah
Grouper Vol. 16 No. 2 (2025): Grouper : Jurnal Ilmiah Perikanan
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/grouper.v16i2.325

Abstract

The Luk Ulo River estuary is one of the water areas in Kebumen Regency that leads directly to the Indian Ocean. The discharge of waste from river flows that lead into the Luk Ulo River estuary, along with sand and stone mining activities, is believed to be the primary cause of damage to the aquatic ecosystem. Water quality in a water body can affect the primary productivity of the estuary. The objective of this research is to evaluate the primary productivity by analyzing chlorophyll a concentration, which serves as an indicator of the trophic status of the water. This research was conducted from January to February 2025. This research utilizes the method of survey method with a purposive sampling technique. Based on the results of the research, the average chlorophyll a concentration in the Luk Ulo River Estuary ranges from 3.91 to 5.74 mg/m³. The average value of primary productivity during the study was in the range of 124.96-149.24 mgC/m3/day, including in less fertile waters, or can be said to be oligotrophic because the average is in the range of 0-200 mgC/m3/day. The water quality in the Luk Ulo River Estuary generally complies with Class II and III quality standards, as stipulated in Government Regulation No. 22 of 2021 regarding the Implementation of Environmental Protection and Management.
Cadmium (Cd) Contamination Status in Cisanti Lake (West Java, Indonesia) Analysis on Water, Sediment, and Bioaccumulation in Invasive Mussels Sinanodonta pacifica (Heude, 1878) Manuel, David Reivaldo; Sahidin, Asep; Hasan, Zahidah; Herawati, Heti; Baihaqi, Faqih; Arief, Mochamad Candra Wirawan
HAYATI Journal of Biosciences Vol. 32 No. 6 (2025): November 2025
Publisher : Bogor Agricultural University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4308/hjb.32.6.1476-1484

Abstract

Cisanti Lake, the strategic zero point of the Citarum River, faces the threat of cadmium (Cd) pollution from surrounding agricultural activities. Conducted during the dry season of 2024, this pioneering study assesses the Cd pollution status using a multicompartment approach (water, sediment, and bioindicator organism Sinanodonta pacifica, Heude 1878). Samples from the three stations were analyzed using Atomic Absorption Spectrophotometry (AAS). The concentration of Cd in water was very low (0.0012–0.0030 mg/L), but it accumulated significantly in sediment (0.37–0.65 mg/kg) and mussel tissue (0.20–0.30 mg/kg). Although the concentration in water and biota was below quality standards, ecological risk analysis revealed that the sediment has moderate contamination (Contamination Factor: 1.25–2.15) and acts as a long-term pollutant sink. S. pacifica proved effective in accumulating Cd from the water column, demonstrated by a high Bioconcentration Factor from water to biota (BCF b-w >75), making it a reliable bioindicator of Cd pollution. This study provides crucial baseline data on environmental management in the upstream Citarum and establishes sediment monitoring as a vital early warning tool for future pollution risks.
STRUKTUR KOMUNITAS MAKROZOOBENTHOS DI KAWASAN MANGROVE KARANGSONG KABUPATEN INDRAMAYU, JAWA BARAT Annisa, Kiana Sandra; Suryana, Asep Agus Handaka; Herawati, Heti; Sahidin, Asep
Jurnal Penelitian Perikanan Indonesia Vol 30, No 4 (2024): (Desember 2024)
Publisher : Politeknik Kelautan dan Perikanan Karawang, BRSDM KP.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15578/jppi.30.4.2024.201-209

Abstract

Penelitian ini bertujuan untuk mengetahui struktur komunitas makrozoobenthos dan menentukan status kualitas perairan berdasarkan indeks keanekaragaman pada ekosistem mangrove Karangsong Kabupaten Indramayu. Penelitian ini telah dilaksanakan pada bulan Mei – Juni 2024. Metode penelitian yang digunakan adalah metode survei. Pengambilan data makrozoobenthos menggunakan transek kuadran ukuran 1x1 m sebanyak 15 petak dan tiga kali ulangan. Hasil penelitian ditemukan 22 spesies makrozoobenthos yang terdiri dari empat kelas, yaitu kelas Gastopoda (6 famili), Crustacea (4 famili), Bivalvia (1 famili), dan Polychaeta (1 famili). Spesies Telescopium sp. merupakan jenis yang paling banyak ditemukan. Indeks keanekaragaman makrozoobenthos berkisar antara 1,817 – 2,318. Indeks dominansi ketiga stasiun berkisar antara 0,121 – 0,183. Indeks keseragaman ketiga stasiun berkisar antara 0,827 – 0,917. Adapun, status kualitas perairan pada Muara dan Tambak Silvofishery termasuk dalam kategori tidak tercemar, sedangkan perairan pada Ekowisata Mangrove termasuk tercemar ringan.
Bandung City's Cikapundung River Water Quality Status Using Pollution Index for Fisheries Development Alfiansyah, Robby; Hasan, Zahidah; Haetami, Kiki; Sahidin, Asep; Herawati, Heti
Jurnal Perikanan dan Kelautan Vol. 30 No. 3 (2025): October
Publisher : Fakultas Perikanan dan Kelautan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/

Abstract

The Cikapundung River currently supports fisheries activities through carp cultivation, utilizing the river flow. Currently, domestic waste discharge, driven by the increasing growth of settlements around the river, has the potential to affect the water quality in the Cikapundung River. Information is needed regarding the quality status of the Cikapundung River so that management can be carried out according to its designation. This study was conducted in January 2024 using the pollution index (IP) method to measure its water quality. The research location was divided into five stations based on anthropogenic activities at each location. The water quality status of the Cikapundung River is classified as lightly polluted according to class II and class III quality standards. The Biochemical Oxygen Demand (BOD) and Total Suspended Solid (TSS) parameters are the causes of the high IP value in this study. The highest TSS and BOD values ​​are at station 4, which is a densely populated area with fisheries activities. The Cikapundung River can be used for fisheries activities on condition that eurytolerant fish are used.