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IDENTIFIKASI KANDUNGAN SENYAWA FITOKIMIA MINYAK BIJI MIMBA (Azadirachta Indica, A. Juss) Dyah Palupi; Endang Kusdiyantini; Rully Rahadian; A Heru Prianto
Jurnal Akademika Biologi Vol. 5 No. 3 Juli 2016
Publisher : Departemen Biologi, Fakultas Sains dan Matematika Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.397 KB)

Abstract

Neem seeds oil (Azadirachta indica, A. Juss) have phytochemical compounds which act as antifeedant, repellent, antibacterial, and antifungal. The neem seeds oil were important identified their phytochemical compounds. Identifications were done with screening phytochemical and infrared spectrophotometer. Neem seed oils were obatained with pressing method. The group of compounds tested were alkaloid, flavonoid, triterpenoid, steroid, saponin and tannin. The results of phytochemical showed that neem seeds oil consist of alkaloid, flavonoid, triterpenoid, steroid, saponin and tannin. This results were strengthned with spectrum in infrared spectrophotometer that showed the functional groups of each those compounds. Keywords: neem seeds oil, phytochemical compounds, pressing method, functional groups
ANALISIS KINERJA KEUANGAN ANGGARAN DAN PENDAPATAN BELANJA DAERAH PADA PEMERINTAHAN PROVINSI KEPULAUAN RIAU SEBELUM PANDEMI DAN SAAT PANDEMI COVID-19 TAHUN 2019-2021 Dyah Palupi; Dassaad Dassaad; Riyanti Riyanti; Budi Wahyudi Wahyudi
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.45 KB) | DOI: 10.31955/mea.v6i3.2644

Abstract

Penilaian Kinerja Pemerintah daerah Riau Pada sebelum Pandemi 2019-2021 dan Selama Pandemi Covid-19 Evaluasi ini dilakukan untuk mengetahui kemampuan Riau dalam menjalankan pemerintahanya sendiri Provinsi Kepulauan Riau merupakan wilayah yang berbatasan langsung dengan negara tetangga. Penilaian ini menggunakan metode kuantitatif dan menggunakan data sekunder berupa laporan Pelaksanaan APBN Riau Tahun 2019-2021. Rasio keuangan adalah rasio yang digunakan untuk menilai kinerja keuangan Pemerintah Kepulauan Riau. Rasio keuangan ini terdiri dari rasio diferensiasi, rasio independensi, rasio efektivitas, rasio efisiensi, rasio kompatibilitas, dan rasio pertumbuhan. Penelitian ini menunjukkan bahwa derajat desentralisasi fiskal dapat dikategorikan sedang, rasio kemandirian berada dalam pola hubungan partisipatif, dan rasio efisiensi dan efektivitas menunjukkan hasil yang fluktuatif. Pertumbuhan belanja menunjukkan hasil positif dan negatif. Salah satu penyebabnya adalah pandemi covid-19 yang saat ini melanda Indonesia.
Analisis Penerapan Pajak Penghasilan Pasal 23 Atas Jasa pada PT. Store Send E-Logistic Indonesia Wahyu Widjayanti; Ayu Andrianie; Lince Afri Yenny; Dyah Palupi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2502

Abstract

This research was conducted at PT. Store Send E-Logistic Indonesia is a service company that provides comprehensive e-logistics solutions, starting from product management services in warehouses, online store management to the product delivery process to customers. The aim of this research is to determine and analyze the suitability of the application of PPh Article 23 in connection with the use of services at PT. Store Send E-Logistics Indonesia. The method used in this research is descriptive qualitative with primary data where direct observations and interviews were carried out with companies directly involved in managing PPh Article 23. The results of this research show that the company has carried out its Withholding, Deposit and Reporting obligations in accordance with tax regulations. especially law number 36 of 2008, although there were several errors caused by internal company parties.
PENERAPAN METODE MARK UP PRICING BERBASIS FULL COSTING DALAM MENENTUKAN HARGA JUAL PRODUK Basyir, Ashar; Erny Pratiwi; Dyah Palupi; Dini Dwi Ermawati
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.125

Abstract

This scientific paper aims to evaluate the selling price determined by the company and compare it with the selling price calculated using the mark-up pricing method, based on the full costing method of calculating the cost of production. This study uses primary data, with data collection methods including interviews and observation. The results of this research show a difference between the selling price set by the company and the one calculated using the mark-up pricing method. The company’s calculation resulted in a value of Rp 20,384, which was rounded down to Rp 20,000, while the mark-up pricing method yielded a value of Rp 23,776.98. This difference is due to the fact that the company has not accounted for all costs involved in the production cost calculation process.
Nilai Perusahaan dan Faktor-Faktor yang Mempengaruhinya: Analisis Likuiditas, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Dassaad; Zulhida Tiara Bumi; Riyanti; Dyah Palupi
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2549

Abstract

This study aims to find out and analyze the influence of Liquidity, Profitability, Solvency, Company Size on Company Value in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the period of 2019-2023. The data in this study is secondary data in the form of annual reports obtained from the official website of the IDX and each company. The independent variables in this study are Liquidity, Profitability, Solvency, and Company Size. The dependent variable is the Company Value. The theory in this study uses is signalling theory. The method in this study uses a quantitative method. The data analysis technique uses multiple linear regression where previously the data has been tested using descriptive statistical tests, classical assumption tests and using different tests. The results of this study show that partially Liquidity negative affect and Profitability positive affect the value of the company. Meanwhile, Solvency and Company Size have no effect on the company's value.
Analisis Perbandingan Kinerja Keuangan Subsektor Industri Konstruksi, Telekomunikasi Dan Real Estate Di Bursa Efek Indonesia Sebelum Dan Sesudah Penerapan Psak 115 Dassaad, Dassaad; Riyanti, Riyanti; Mei Raharja; Budi Santosa; Dyah Palupi
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12663

Abstract

Pendapatan kontrakdari pelanggan diatur dalam PSAK 115 yang disahkan pada tanggal 12 Januari 2022 oleh Dewan Standar Akuntansi Keuangan dan mulai berlaku efektif 1 Januari 2024. Pendapatan kontrak dengan pelanggan merupakan adopsi dari IFRS 15: Revenue From Contacts With Costumers. PSAK 115 memiliki tujuan untuk menetapkan prinsip yang diterapkan entitas untuk melaporkan informasi yang berguna kepada pengguna laporan keuangan tentang sifat, jumlah, waktu, ketidakpastian pendapatan dan arus kas yang timbul dari kontrak dengan pelanggan. Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan dengan indikator Total Asset Turnover (TATO) dan Debt to Asset Ratio (DAR) pada perusahaan subsektor industri konstruksi, telekomunikasi dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017–2024 sebelum dan sesudah penerapan PSAK 115. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia. Analisis dilakukan melalui regresi linear berganda menggunakan perangkat lunak Eviews 13, dengan pengujian hipotesis melalui Uji Beda (Wilcoxon). Hasil penelitian menunjukkan bahwa adanya perbedaan yang signifikan dari variabel TATO dengan penurunan nilai kinerja keuangan perusahaan dan DAR dengan peningkatan nilai kinerja keuangan perusahaan.