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All Journal Jurnal Aplikasi Teknik Sipil EKONOMIKA45
Siti Nurul Khotimah
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance

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Pemodelan Sumur Resapan Sebagai Upaya Penurunan Risiko Banjir Kota Denpasar pada DAS Badung Tri Hayatining Pamungkas; Mawiti Infantri Yekti; Kadek Diana Harmayani; Siti Nurul Khotimah; Made Kariyana
Jurnal Aplikasi Teknik Sipil Vol 20, No 3 (2022)
Publisher : Departemen Teknik Infrastruktur Sipil Institut Teknologi Sepuluh Nopember Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1816.649 KB) | DOI: 10.12962/j2579-891X.v20i3.11785

Abstract

Badan Penanggulangan Bencana Daerah Provinsi Bali pada tahun 2013 menyatakan bahwa beberapa wilayah Denpasar terendam banjir karena tingginya curah hujan pada daerah pemukiman sehingga terjadi genangan di beberapa area. Dampak kejadian banjir dapat dikurangi dengan membangun sumur resapan. Sumur resapan mampu menurunkan debit dan limpasan hujan dengan cara meningkatkan kapasitas infiltrasi di daerah aliran sungai. Perencanaan sumur resapan dianalisis dengan menerapkan remote sensing pada DAS Badung yang terdapat di wilayah Denpasar. Selanjutnya dilakukan perhitungan banjir dengan software HEC-HMS dan perencanaan sumur resapan berdasarkan SNI 03-2453-2002. Hasil analisis sumur resapan pada sub DAS Badung dapat menurunkan debit banjir kala ulang 50 tahun sampai 50,70% dan volume limpasan banjir 74,09%. sehingga penerapan pemanenan air hujan dengan sumur resapan dapat dijadikan salah satu referensi sebagai bentuk penerapan konservasi sumber daya air dalam upaya penurunan risiko bencana banjir di Kota Denpasar.
Penghindaran Pajak Pada Perusahaan Sektor Aneka Industri di Indonesia Selama Masa Pandemi Covid Dari Perspektif Rasio Keuangan Siti Nurul Khotimah; Rochmad Bayu Utomo
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1860

Abstract

Taxes for Indonesia are major source of revenue which is used for funding the government’s expenditures and development programs, while for companies as taxpayers consider that tax is a burden that will reduce net profit. Many companies attempt to pay fewer taxes because the company assumes that paying taxes means reducing the company’s economic capacity. There are several factors that affect companies in paying their taxes, such as profitability, liquidity, leverage and activity ratios. This study aims to analyze the effect of profitability ratios, liquidity, leverage and activity ratios on tax avoidance. The study method used is quantitative approach, using data from various industrial sector companies listed on Indonesia Stock Exchange during 2020 – 2021 obtained from www.idx.co.id. Based on data analysis and discussion can be concluded that profitability, liquidity, leverage and activity had no influence on tax avoidance.
Co-Authors I Made Kariyana Kadek Diana Harmayani Mawiti Infantri Yekti Rochmad Bayu Utomo Tri Hayatining Pamungkas