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Abdul Muta Ali
Politeknik Negeri Tanah Laut
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Financial Performance Analysis using Economic Value Added (EVA) Method at PT. Darma Henwa Tbk. Period 2017-2019 Abdul Muta Ali; Adi Saputro; Muhammad Fahmi Nurani; Marliza Noor Hayatie
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 1 No. 1 (2021): IJRVOCAS - April
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.892 KB) | DOI: 10.53893/ijrvocas.v1i1.79

Abstract

Measurement of financial performance is the achievement of the company's achievements in a period that describes the financial health condition of the company. This study aims to determine the calculation and measurement of the financial performance of PT financial statements. Darma Henwa Tbk in 2017-2019. Analysis in this study using Economic Value Added (EVA) method. The results of research on PT. Darma Henwa Tbk. shows that 2017 with a value of $199,460 shows a positive value. This is because the value of NOPAT in that year is greater than the capital charge value generated. Meanwhile, in 2018 the value of EVA increased by $2,893,767, which still generated positive value in that year. However, in 2019 EVA value decreased and obtained a negative value of -$764,780. The decrease is caused because the value of NOPAT in 2019 is smaller than the capital charge value.
A ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 : ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 ABDUL MUTA ALI; Marliza Noor Hayatie; Muhammad Fahmi Nurani; Rahma Annisa
Jurnal Humaniora Teknologi Vol. 7 No. 2 (2021): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

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Abstract

This research aims to find out the sales of Qiana Cell Counter in 2020 from January to December. Qualitative and quantitative research methods by attaching sales data based on profit and deepening with interviews. The results of the study provide data that sales at the Qiana Cell counter increased and increased from January to December 2020 from Counters to 4 Counters. This increase is also influenced by HR and strategic location and also the sales strategy carried out by Qiana Cell.
A ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 : ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 ABDUL MUTA ALI; Marliza Noor Hayatie; Muhammad Fahmi Nurani; Rahma Annisa
Jurnal Humaniora Teknologi Vol. 7 No. 2 (2021): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to find out the sales of Qiana Cell Counter in 2020 from January to December. Qualitative and quantitative research methods by attaching sales data based on profit and deepening with interviews. The results of the study provide data that sales at the Qiana Cell counter increased and increased from January to December 2020 from Counters to 4 Counters. This increase is also influenced by HR and strategic location and also the sales strategy carried out by Qiana Cell.
Potential Enhancement in The Nutritional Value of Local Agro-Waste Through Cultivation of Pink Oyster Mushroom (Pleurotus djamor) Amelia Lulu Rosalin Hutabarat; Wenni Meika Lestari; Anton Kuswoyo; Abdul Muta Ali; I. Sari
Jurnal Sain Peternakan Indonesia Vol 17 No 4 (2022)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jspi.id.17.4.189-196

Abstract

The present study aimed to examine the effect of locally available agro-industrial wastes on the growth and productivity of pink oyster mushrooms (Pleurotus djamor) and the potential use of substrates as animal feeding based on its compositional change following mushroom growth. A total of three substrate formulations labeled OPF (80% oil palm frond), CS (80% corn straw), and OPFCS (40% oil palm frond + 40% corn straw) were prepared. Aside from the earliest mycelium completion, pinhead formation, and fruiting bodies maturation, CS and OPFCS exhibit the best total yield, dry weight, and biological Efficiency. On the contrary, P. djamor grown in OPF resulted in the minimum in most of the parameters measured. Therefore, CS, single and in combination with OPF could be utilized as an alternative growing media for the cultivation of P. djamor. The analysis of chemical compositions showed that the growth of P. djamor significantly reduced the crude fiber (CF) and increased the crude protein (CP) content of the mycelium-treated substrate. In contrast, THE CP content of the spent is unchanged or relatively lower than that of the initial substrate. It can be concluded that compared to the spent, mycelium-treated substrate had higher values of being used for animal feeding.
PERHITUNGAN HARGA POKOK PRODUKSI PADA BUNGAS SASIRANGAN TAMBANG ULANG Sri Gina Maulida Rahma; abdul muta ali
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 1 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.437 KB) | DOI: 10.25139/jaap.v6i1.4352

Abstract

Harga pokok produksi merupakan biaya-biaya yang dikeluarkan perusahaan untuk memproduksi suatu produk sampai produk tersebut selesai. Tujuan penelitian ini adalah untuk mengetahui penggolongan biaya produksi berdasarkan PSAK No. 14 Tahun 2008 dan perhitungan harga pokok produksi dengan menggunakan metode harga pokok pesanan full-costing pada Bungas Sasirangan Tambang Ulang. Berdasarkan hasil penelitian terdapat perbedaan perhitungan harga pokok produksi per unit. Untuk perhitungan produk sasirangan kain semi sutra menurut perusahaan Rp 103.400 sedangkan menurut peneliti Rp 105.206, produk sasirangan kain katun satin menurut perusahaan Rp 78.400 sedangkan menurut peneliti Rp 79.515, produk sasirangan kain katun sutra menurut perusahaan Rp 103.400 sedangkan menurut peneliti Rp 105.245, dan produk sasirangan kaos menurut perusahaan Rp 72.200 sedangkan menurut peneliti Rp Rp 73.432.
Pengaruh Umur Panen Berbeda terhadap Kandungan Nutrisi dan Analisa Kelayakan Usaha Jangkrik Alam Budidaya di Kalimantan Selatan Fajri Maulana; Fadli Fajri; Bunga Putri Febrina; Abdul Muta Ali; Noor Jannah; Seftia Norazizah
Jurnal Peternakan Indonesia (Indonesian Journal of Animal Science) Vol 25, No 2 (2023): Jurnal Peternakan Indonesia
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jpi.25.2.194-205.2023

Abstract

Tujuan penelitian ini untuk mengetahui umur panen optimal dilihat dari kandungan nutrisi (bahan kering, protein kasar, lemak kasar, serat kasar dan total abu) dan analisa kelayakan usaha jangkrik alam di Kalimantan Selatan. Penelitian ini menggunakan jangkrik alam yang dipelihara dari telur sebanyak 500 gram/kotak pemeliharaan sampai umur 35 hari. Kotak pemeliharan jangkrik alam pada penelitian ini berukuran 180 x 112 x 56 cm yang terbuat dari triplek dan berjumlah 4 buah. Pakan yang digunakan adalah BR 1 Wonokoyo, batang pisang dan daun singkong. Penelitian ini menggunakan metode eksperimen dengan rancangan yaitu rancangan acak lengkap (RAL) dengan 5 perlakuan yaitu: A = Pemanenan jangkrik alam hari ke-31, B = Pemanenan jangkrik alam hari ke-32, C = Pemanenan jangkrik alam hari ke-33, D = Pemanenan jangkrik alam hari ke-34, E = Pemanenan jangkrik alam hari ke-35 dengan 4 kali ulangan. Parameter yang diamati adalah kandungan bahan kering, protein kasar, lemak kasar, serat kasar, abu total dan analisa kelayakan usaha jangkrik alam. Hasil penelitian menunjukkan bahwa umur panen jangkrik alam memberikan pengaruh berbeda nyata (P≤0,05) terhadap kandungan bahan kering dan lemak kasar serta berbeda sangat nyata (P<0.01) terhadap protein kasar, namun berbeda tidak nyata (P≥0,05) terhadap kandungan serat kasar dan total abu. Dari hasil penelitian ini disimpulkan bahwa umur pemanenan jangkrik alam yang optimal dilihat dari kandungan nutrisi yaitu hari ke-35 dengan kandungan nutrisi yaitu bahan kering 92,61%, protein kasar 60,99%BK, lemak kasar 17,99 %BK, serat kasar 5,18 %BK dan total abu 5,70 %BK.
Co-Authors Adi Saputro Amelia Lulu Rosalin Hutabarat Anton Kuswoyo Fadli Fajri fajri maulana Febrina, Bunga Putri Hadi Nasbey Hayatie, Marliza Noor I. Sari Muhammad Fahmi Nurani Noor Jannah rahma annisa Seftia Norazizah Sri Gina Maulida Rahma Wenni Meika Lestari