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All Journal UNEJ e-Proceeding Buletin LOUPE (Laporan Umum Penelitian) Jurnal Ekonomi Diteksi : Jurnal Pengabdian Kepada Masyarakat
Wike Pratiwi
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Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERBASIS PSAK-69 AGRIKULTUR PADA PT.PERKEBUNAN NUSANTARA XII KALISANEN KABUPATEN JEMBER Wike Pratiwi
UNEJ e-Proceeding Seminar Nasional Ekonomi dan Bisnis (SNAPER-EBIS 2017) Fakultas Ekonomi dan Bisnis Universitas Jembe
Publisher : UPT Penerbitan Universitas Jember

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Abstract

Awal tahun 2016 DSAK (Dewan Standar Akuntansi) mengeluarkan exposure draft PSAK-69 agrikultur dimana PSAK ini merupakan pengabdosian penuh dari IAS-41 agriculture. IAS-41 agriculture merupakan suatu standar akuntansi yang diperuntukkan bagi entitas agrikultur dalam memerlakukan akuntansi untuk aset biologisnya. Tahun 2018merupakan tahun dimana Indonesia mewajibkan seluruh entitas agrikulturnya untuk menerapkan PSAK-69 agrikultur. Penelitian ini dilakukan pada PTPN XII Kalisanen yang terletak dikabupaten Jember. Tujuan dari penelitian ini ialah memberikan bukti empiris mengenai perlakuan akuntansi aset biologis menurut PSAK-69 agrikultur dibanding dengan yang ada di PTPN XII Kalisanen. Hasil penelitian ini sebenarnya tidak jauh beda antara PSAK-69 agrikultur dengan perlakuan akuntansi pada PTPN XII Kalisanen, tetapi terdapat kesulitan ketika metode pengukuran pada PSAK-69 agrikultur yang berbasis pada pasar aktif tidak menemukan pasar aktif tersebut.
Penguatan Lingkungan Hidup Melalui Pengelolaan Sampah Rumah Tangga di Perum Bukit Pinang Bahari Rt 01 Kelurahan Gunung Panjang Diepa Febriana Wulandari; Hidayah, Wardatul; Nuzula Elfa Rahma; Wike Pratiwi
Diteksi : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): Diteksi, Vol. 1, No. 2, November 2023
Publisher : Fakultas Teknik Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36873/diteksi.v1i2.11458

Abstract

Poor waste management degrades the quality of the environment. Poor waste management is partly caused by the increasing number of people accompanied by the increasing level of consumption of the population. However, this is not accompanied by an increase in the quality of waste management. This is because a good understanding of waste has not been internalised, that every living person will produce waste every day. This has become one of the focuses of work in community service activities carried out by lecturers of the environmental management study programme. Some of the work programmes carried out in order to foster an understanding of the importance of waste management include a waste sorting socialisation programme and strengthening existing waste banks, as well as a biopore hole making programme. This activity was carried out in a series of service activities for one month which took place in Gunung Panjang Village, precisely in Bukit Pinang Bahari Housing RT 01.
Pengolahan Limbah Organik Rumah Tangga Menjadi Kompos Melalui Penerapan Metode Takakura Wardatul Hidayah; Diepa Febriana Wulandari; Wike Pratiwi
Diteksi : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): Diteksi, Vol. 1, No. 2, November 2023
Publisher : Fakultas Teknik Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36873/diteksi.v1i2.11515

Abstract

Waste-related problems are serious problems that are being faced by the Samarinda City government. Waste production in Samarinda City reaches 500 tonnes/day. The programmes presented by the Department of Environment (DLH) of Samarinda City currently focus on inorganic waste management. In fact, half (50%) of the total waste production in Samarinda City comes from organic waste, especially those generated from household activities. This community service programme aims to provide education to the community, especially the Family Welfare Empowerment (PKK) group on how to process household organic waste so as to produce compost that can be used by the community. The method used in this composting is the Takakura method. The dedication programme for the use of household waste into compost is important to do in order to reduce household waste in the environment and change the perspective regarding waste that has no economic value. This service program has produced products in the form of compost that is dark in colour (blackish-black), fine textured and compost temperatures ranging from 300C-350C. Based on questionnaires and interviews, 75% of participants understood the material presented, 90% had a high level of satisfaction with the programme and 50% of participants stated that they were willing to apply the composting method.
Analisis Vegetasi Ekosistem Mangrove di Desa Kelapa Pati, Kabupaten Bengkalis: Analysis of Mangrove Ecosystem Vegetation in Kelapa Pati Village, Bengkalis Regency Hidayah, Wardatul; Wulandari, Diepa Febriana Wulandari; Andi Lelanovita Sardianti; Wike Pratiwi
Jurnal Loupe Vol 19 No 02 (2023): Edisi Desember 2023
Publisher : Jurusan Pertanian Politeknik Pertanian Negeri Samarinda Kampus Sei Keledang Jalan Samratulangi, Kotak Pos 192 Samarinda 75123

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/buletinloupe.v19i02.2911

Abstract

Degradasi ekosistem mangrove di Kabupaten Bengkalis telah menyebabkan berbagai dampak, salah satunya adalah abrasi di kawasan pesisir. Studi analisis vegetasi ekosistem mangrove perlu dilaksanakan untuk mengidentifikasi komposisi jenis dan kerapatan vegetasi mangrove. Degradasi ekosistem mangrove di Kabupaten Bengkalis yang terjadi, salah satunya disebabkan oleh pengelolaan ekosistem mangrove yang masih belum optimal. Studi analisis vegetasi ekosistem mangrove perlu dilaksanakan untuk mengidentifikasi komposisi jenis dan kerapatan vegetasi mangrove yang ada pada wilayah tersebut. Informasi tersebut selanjutnya dapat digunakan sebagai data awal dan landasan pengelolaan dalam menentukan kebijakan ekosistem mangrove di masa mendatang. Penelitian ini dilaksanakan selama 1 pada Bulan November 2019 di ekosistem mangrove Desa Kelapa Pati, Kabupaten Bengkalis, Provinsi Riau. Analisis vegetasi ekosistem mangrove di Desa Kelapa Pati menunjukkan bahwa Rhizophora apiculata memiliki Indeks Nilai Penting (INP) tertinggi, yaitu sebesar 51,05%. INP menunjukkan kisaran Indeks yang menggambarkan struktur komunitas dan pola penyebaran mangrove.
Determinants of Carbon Emission Disclosure in Palm Oil Industries Wike Pratiwi; Muhammad Yazid Bustomi; Wardatul Hidayah
Jurnal Loupe Vol 20 No 02 (2024): December 2024
Publisher : Jurusan Pertanian Politeknik Pertanian Negeri Samarinda Kampus Sei Keledang Jalan Samratulangi, Kotak Pos 192 Samarinda 75123

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/buletinloupe.v20i02.3220

Abstract

The acceleration of climate change is greatly influenced by carbon emissions from industrial processes, particularly those that come into direct touch with natural resources. One industry that interacts directly with natural resources is the palm oil sector. From clearing land to managing oil palm plantations, manufacturing palm oil FFB, and distributing palm oil goods, all of this industrial business activity generates carbon emissions that have the potential to harm the environment. The purpose of this study is to investigate the low level of transparency and reporting of carbon activities. A number of variables, such as profitability, firm size, environmental performance, managerial ownership, and corporate worth, are used in this study to analyse carbon emission disclosure. This research is a type of quantitative research using secondary data, namely 25 samples of the palm oil industry in Indonesia for the period 2021–2023. The research results show that profitability and managerial ownership company size have insignificant results on Carbon Emission Disclosure, while environmental performance has a significant effect on Carbon Emission Disclosure. The Carbon Emission Disclosure hypothesis on company value also shows significant results where the more a business entity discloses and reports its carbon activities, the more investor confidence it has which can be seen in the high share value.
THE EFFECT OF BRAND IMAGE AND BRAND TRUST ON THE PURCHASE DECISION OF COFFEE OF PROMISE OF SOULS ON MANAGEMENT STUDENTS OF UBP KARAWANG Nicky Amanda Indriyani; Citra Savitri; Wike Pratiwi
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.379 KB)

Abstract

This study aims to determine the effect of brand image and trademark trust on purchasing decisions on Coffee Janji Jiwa (Case Study: Management Students at Buana Perjuangan University). This research was conducted by quantitative descriptive methods, the variables in this study were 2 independent variables (X), namely brand image and brand trust and dependent variable (Y), namely the purchasing decisions measured using primary data from the questionnaire. The population in this study was the Management Student of the University of Buana Perjuangan Karawang with a sample calculation using the Slovin formula consisting of 101 respondents. The data analysis technique used is the validity test, reliability test, multiple linear analysis, t test and F test using the IBM Statistics SPSS 22 program. The results showed that there was a positive and significant effect of the brand image on the purchasing decision on the Kopi Janji Jiwa with T value of 2,268 > t Table 1.987. There was a positive and significant effect of the brand trust on the purchasing decision on the Kopi Janji Jiwa with T value of 3,249 > t Table 1.987
Co-Authors Andi Lelanovita Sardianti Citra Savitri Diepa Febriana Wulandari Hidayah, Wardatul Muhammad Yazid Bustomi Nicky Amanda Indriyani Nuzula Elfa Rahma Wardatul Hidayah Wulandari, Diepa Febriana Wulandari