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Assessing the Impact of Prime Age Composition and Biological Asset Intensity on Sustainable Growth: In Indonesia Agriculture Case Suhardjo, Iwan; Meiliana, Meiliana; Justin, Justin; Phang, Serena; Cuandra, Aurelia Priscilla; Agustinus, Viandi
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 10, No 1 (2024): Januari 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v10i1.13225

Abstract

The study aims to examine the levels of sustainable growth influenced by the global climate, the prime age composition, the intensity of biological assets, and the certification of agricultural industry in Indonesia, which will provide an overview of the sensitivity of each factor to sustainable growth in the Company that will help in the development of the Company's future performance strategies that are synergistic with sustainability. The measurement method used in this study is the experimental quantitative method. The selection of samples for this study is based on the criteria that have been determined with the number of samples as many as 11 agricultural companies listed on the Indonesian Stock Exchange (BEI). The results of the research conducted are the prime age composition, biological asset intensity, global climate change that moderates the composition of prime age and biological asset intensity, and plantation certification that moderates biological asset intensity has no significant effect on sustainable growth. Whereas certification that moderates the prime age composition has a significantly negative effect on the level of sustainable growth, this is due to the higher costs of demanding certification requirements. Other reasons that explain the variable's lack of effect are the influence of efficiency levels and management strategies, environmental development strategies of agricultural practices, and management factors which are believed to be more influential than the independent variables studied.
TRANSFER PRICING RISK ASSESSMENT: UN GUIDELINES, PRACTICES IN AUSTRALIA, AND RECOMMENDATIONS FOR INDONESIA Meiliana, Meiliana; Tambunan, Maria R.U.D.
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.15033

Abstract

The Directorate General of Taxes has implemented the Compliance Risk Management (CRM) application, including the CRM Transfer Pricing (CRM TP) program, as a tool to map risks in transfer pricing practices. However, the effectiveness of CRM TP in ensuring compliance and preventing tax avoidance still requires further evaluation. According to a study by Maydiana (2023), the implementation of CRM faces various challenges, such as lack of support, data limitations, and insufficient system integration. At the international level, the United Nations (UN) guidelines for transfer pricing risk assessment have been successfully implemented in Australia. This research will explore the transfer pricing risk assessment approach by referring to the UN guidelines and Australia's experience, as well as provide strategic recommendations for The Directorate General of Taxes. The research employs a qualitative approach, using literature review as the method of data collection. The findings indicate that the assessment criteria, both quantitative and qualitative, do not accurately cover all relevant factors. Moreover, the effectiveness of the risk identification and monitoring processes also requires improvement, particularly in the use of data analysis applications that are not yet optimal and integrated. The monitoring and feedback mechanisms also need to be evaluated to be more adaptive to changing risks. The strategic recommendations proposed include the implementation of an integrated risk assessment approach, optimization of data utilization from Country by Country Reports, development of data analysis technology and monitoring systems, application of risk classification and compliance guidelines, as well as the enhancement of governance and documentation. These steps are expected to strengthen the transfer pricing risk assessment system, improve tax compliance, and create a more transparent business environment.
Analisis Pengaruh Struktur Dewan Direksi terhadap Kinerja Perusahaan Meiliana, Meiliana; Julia, Iven
Global Financial Accounting Journal Vol. 6 No. 1 (2022)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6683

Abstract

Purpose - This study aims to determine the effect of the board structure on company performance. This study has 6 independent variables, which consist of the size of the board of directors, independent directors, board of directors meetings, board of directors education, female directors, and managerial ownership. Research Method - The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the samples collected from 473 companies in the period 2014-2018. The sample data is tested using panel data regression. Findings - This study concludes that all the independent variables have no significant effect on company performance. Board of directors still needs to be controlled to achieve good performance. Independent directors rarely interfere on other director decision. Board of director’s meetings only incurs unnecessary expenses. Board of director's education is just a qualification. Women's board of directors in each country could have difference effect because of cultural differences. There are still many directors in public companies that do not have ownership in the company, so there is still no visible effect on managerial ownership. Implication - The findings of this study imply that corporate governance still needs to be strengthened to improve company performance. There are still many problems within the company due to poor governance.
Gerd dari Sisi Medis Barat dan Timur Meiliana, Meiliana; Khie Khiong, Tjhia
Journal of Comprehensive Science Vol. 2 No. 4 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i4.304

Abstract

Gastroesophageal reflux disease (GERD) merupakan masalah klinis umum yang mempengaruhi jutaan orang di seluruh dunia. Penderita nya mengalami gejala yang berpusat pada organ pencernaan. Dengan kemajuan teknologi saat ini, sudah banyak ditemukan penanganan terapeutik yang dapat mencegah komplikasi pada banyak individu penderita GERD. Secara umum di dunia pengobatan, adalah medis barat dengan kecanggihan dan teknologi terkini dapat menghilangkan gejala dan keluhan, tetapi dengan pendekatan berbeda dari medis timur akan membuat penderita nya menuju kesembuhan yang holistic.
PENYELESAIAN INTEGRAL TAK WAJAR SECARA NUMERIK MENGGUNAKAN METODE TRAPESIUM Meiliana, Meiliana; Prihandono, Bayu; Yudhi, Yudhi
BIMASTER : Buletin Ilmiah Matematika, Statistika dan Terapannya Vol 13, No 1 (2024): Bimaster : Buletin Ilmiah Matematika, Statistika dan Terapannya
Publisher : FMIPA Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/bbimst.v13i1.74059

Abstract

Integral tak wajar merupakan bentuk integral yang memiliki batas integrasi yang tak terbatas atau memiliki fungsi yang tidak tedefinisi setidaknya pada satu titik dalam interval integrasi. Integral tak wajar sering kali sulit dan tidak bisa diselesaikan secara analitik, sehingga memerlukan metode khusus atau pendekatan numerik dalam menyelesaikannya. Salah satu metode numerik untuk mencari hampiran dari suatu integral tentu yaitu, metode trapesium. Metode trapesium merupakan salah satu metode numerik dalam menyeles aikan integral yang membagi interval integrasi menjadi beberapa trapesium dengan lebar yang sama, kemudian menghitung luas setiap trapesium dan menjumlahkannya untuk mendapatkan pendekatan nilai integral. Metode trapesium hanya dapat dilakukan untuk fungsi yang kontinu pada selang tutup dan hingga, namun tidak dapat digunakan secara langsung untuk fungsi yang terdefinisi pada selang tidak tutup atau selang tak hingga. Oleh karena itu pada penelitian ini ditambahkan syarat yaitu nilai limit di ujung interval di fungsi yang diselidiki sehingga diselesaikan integral tak wajar, baik itu tipe I maupun tipe II menggunakan metode trapesium. Aturan trapesium merupakan alat yang berguna untuk menghampiri integral dalam kasus-kasus tertentu, baik pada integral tak wajar tipe I maupun tipe II, tergantung pada sifat fungsi dan batas integralnya.  Kata Kunci : selang tak hingga, konvergen, aturan trapesium
Pengaruh Penerapan Feeding Rules Terhadap Status Gizi Bayi Usia 6-12 Bulan di Klinik Pratama Hadijah Meiliana, Meiliana; Siregar, Debi Novita; Wati, Mimi Midya; Hidayat, Maharani; Simanjuntak, Lusi Tania; Sinulingga, Esteria Latersia Br
MAHESA : Malahayati Health Student Journal Vol 4, No 3 (2024): Volume 4 Nomor 3 (2024)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v4i3.14020

Abstract

ABSTRACTGrowth and development problems in toddlers are often underestimated bysociety, because it is considered normal if the child's weight is sufficient or inaccordance with standards (K.Suarayasa, dkk, 2022). Basic feeding rules areindirect factors that affect nutritional status. Therefore, feeding patterns havea close relationship with the nutritional status of children, with good foodconsumption and feeding patterns by parents and foods that contain importantelements for the child's body such as energy sources, builders and regulatorsthat help improve the condition and nutritional status of children better The purpose of this study was to determine the effect of the Application of Feeding Rules on the Nutritional Status of Infants aged 6-12 months. In making this study using quantitative research using pre-test and posttest one group design with a Quasi-Experimentaldesign without a control group that compares the results of evaluation beforeand after treatment of respondents. Data collection used Feeding Patternquestionnaire sheet and KMS Sheet to measure Nutritional Status in infants. Thestatistical test used is the Wilcoxon Signed Rank Test. The measurement resultsshowed that after the application of feeding rules there was a decrease inNutritional Status of Infants (P vallue = <0.002), namely as many as 25 infants(83.3%) with good nutritional status, 5 infants (16.6%) with less nutritionalstatus, 3 infants (10%) with more nutritional status and 2 infants (6.6%) withobese nutritional status. Based on the research that has been carried out, it isconcluded that there are differences from the nutritional status category beforethe application of feeding rules and after the application of feeding rules,namely an increase in the nutritional status of infants who are in the categoryof good nutrition.Keywords: Application of Feeding Rules, Nutritional Status of InfantsABSTRAKMasalah tumbuh kembang pada balita seringkali dianggap remeh olehmasyarakat, karena dianggap normal apabila berat badan anak mencukupi atausesuai dengan standar (K.Suarayasa, dkk, 2022). Praktik pola pemberian makanatau Basic Feeding rules merupakan faktor secara tidak langsung yangmempengaruhi status gizi. Oleh karena itu, pola pemberian makan memiliki hubungan erat dengan status gizi anak, dengan konsumsi makanan dan poa pemberian makan yang baik oleh orang tua serta makanan yang mengandung unsur- unsur penting bagi tubuh anak seperti sumber zat tenaga, pembangun dan pengatur iniah yang membantu memperbaiki kondisi dan status gizi anak lebih baik (Nobianti, 2018). Tujuan Penelitian ini untuk mengetahui pengaruh Penerapan Feeding Rules terhadap Status Gizi Bayi usia 6-12 bulan. Dalam membuat penelitian ini menggunakan penelitian kuantitatif yang menggunakan rancangan pre test dan posttest one group design, dengan rancangan Quasi Eksperimental tanpa kelompok kontrol yang membandingkan hasil evaluasi sebelum dan sesudah dilakukan perlakuan terhadap responden. Pengumpulan data menggunakan lembar kuisioner Pola Pemberian Makan dan Lembar KMS untuk mengukur Status Gizi pada bayi. Uji statistik yang digunakan adalah Wilcoxon Signed Rank Test. Hasil pengukuran menunjukkan bahwa setelah dilakukan penerapan feeding rules terdapat kenaikan status gizi bayi (P value = <0.002) yaitu sebanyak 25 bayi (83,3%) dengan status gizi baik, 5 bayi (16,6%) dengan status gizi kurang, 3 bayi (10%) dengan status gizi lebih dan 2 bayi (6,6%) dengan status gizi obesitas. Berdasarkan penelitian yang telah dilaksanakan maka didapatkan kesimpulan bahwa terdapat perbedaan dari kategori status gizi sebelum penerapan feeding rules dan sesudah penerapan feeding rules yaitu terjadi peningkatan status gizi bayi yang berada di kategori gizi baik.Kata Kunci: Penerapan Feeding Rules, Status Gizi Bayi
Pengaruh Latar Belakang Pendidikan Direksi dan Struktur Kepemilikan terhadap Pengungkapan Keberlanjutan pada Perusahaan Agrikultur Indonesia: Peran Hilirisasi dan Sertifikasi sebagai Variabel Moderasi Suhardjo, Iwan; Meiliana, Meiliana; Fransiska, Fransiska; Lee, Angelica; Gary, Gary
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1664

Abstract

This research aims to determine the influence of the educational background of the board of directors and ownership structure, as well as downstreaming and certification as a moderation of sustainability disclosure in agricultural companies in Indonesia. Sustainability Disclosure is the process of providing information regarding a company's commitment to social, environmental and economic aspects. The research method used is quantitative by collecting data from the financial reports of agricultural sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The number of companies used was 10 agricultural companies. This research contributes to the literature on corporate sustainability, especially in the agricultural sector, by broadening understanding of the factors that significantly influence sustainability disclosure, namely ownership structure and certification can weaken the relationship between board of directors' educational background and sustainability disclosure.
PERAN EMOSI SEBAGAI VARIABEL YANG MEMEDIASI ANTARA STORE ATMOSPHERE TERHADAP KEPUTUSAN PEMBELIAN Meiliana, Meiliana; Silintowe, Yunita Budi Rahayu
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 4 No 2 (2019): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.341 KB) | DOI: 10.29407/nusamba.v4i2.12851

Abstract

This study aims to see the effect of store atmosphere on emotions and impact on purchasing decisions at Transmart Carrefour Semarang. The sample in this study were 272 respondents who had made a purchase decision on Transmart Carrefour Semarang. Data collection techniques using questionnaires with purposive sampling method. In testing the hypothesis, the data analysis technique uses Path Analysis. The results showed that the store atmosphere significantly influences emotions, and emotions significantly influence purchasing decisions, then the store atmosphere has a significant effect on purchasing decisions. Testing of intervening variables in this study shows that emotional variables can influence the indirect effect between store atmospheres on purchasing decisions.
The Description of Characteristic Facebook Social Networking and Sleep Quality in Medical Students Tania, Elly; Asnawi, Evalina; Steven, Willy; Meiliana, Meiliana; Syarif, Zulfia; Sarapang, Dian Yulita
Jurnal MedScientiae Vol 2 No 3 (2023): December
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/JMedScientiae.v2i3.3056

Abstract

Poor sleep quality that occurs in medical students is known to be quite high, one of the factors is the use of social networks. Objective is to determine a Description of Characteristic Facebook Social Networking and Sleep Quality in Medical Student’s Faculty of Medicine Krida Wacana Christian University, Class of 2015. This study used a descriptive method with a cross sectional approach with a sample of 72 respondents. The research sample was taken by simple random sampling. The study was conducted by distributing questionnaires consisting of 3 parts Pittsburgh Sleep Quality Index (PSQI), user character, and Facebook usage. Results: A total of (45.8%) aged 21 years and dominated by female sex (73.6%) and as many as (86.1%) experienced poor sleep quality. Conclusion: in this study only illustrates the character of the use of social networking facebook and sleep quality of medical students, so that in future research it is expected to be able to connect other factors related to the use of social networking and sleep quality in medical students.