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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.
EKSPLORASI DEDAK PADI SEBAGAI PAKAN LOKAL: EVALUASI KUALITAS FISIK DAN ORGANOLEPTIK DEDAK PADI DI KABUPATEN TANAH LAUT, KALIMANTAN SELATAN: EXPLORATION OF RICE BRAN AS LOCAL FEED: EVALUATION OF PHYSICAL AND ORGANOLEPTIC ATTRIBUTES IN TANAH LAUT, SOUTH KALIMANTAN Rifqi Hidayatulloh; Muhammad Irvan Ali; Baluh Medyabrata Atmaja; Amelia Lulu Rosalin Hutabarat; Wenni Meika Lestari; Abdul Muta Ali; Akmad Rio Padilah; Alief Rahmania Safitri
Tropical Animal Science Vol. 8 No. 1 (2026): TROPICAL ANIMAL SCIENCE
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/tas.v8i1.2098

Abstract

Rice bran, an important byproduct of the milling process, has enormous potential as a source of local feed ingredients. This research aims to evaluate the physical quality and organoleptic parameters of rice bran to ensure the availability of quality local feed. The research method used is the survey method with a purposive sampling technique, and the data obtained were analyzed descriptively. The findings of this study are expected to provide insights into the optimal use of rice bran in animal feed formulations. By assessing its nutritional value and overall quality, this research could contribute to more sustainable feeding practices in the local agriculture sector. The results show that the best physical quality of rice bran is found in the sub-districts of Panyipatan, Bajuin, and Batu Ampar, which meet the ideal specific gravity and bulk density ranges for use as feed ingredients. In contrast, Tambang Ulang and Kurau have relatively lower values for some parameters, requiring further processing before optimal application. Rice bran from most sub-districts in Tanah Laut Regency is considered suitable for use as feed raw material.
PENGARUH BOKASHI ECENG GONDOK TERHADAP KANDUNGAN MACRO MINERAL TOP-SOIL LAHAN BEKAS TAMBANG DAN PERTUMBUHAN TANAMAN JAGUNG Amelia Lulu Rosalin Hutabarat; Wenni Meika Lestari; Abdul Muta Ali; Rifqi Hidayatulloh; Baluh Medyabrata Atmaja; Muhammad Irvan Ali; Evi Wilda Aisya; Alief Rahmania Safitri
Jurnal Ternak Vol. 16 No. 1 (2025): Juni, 2025
Publisher : UNIVERSITAS ISLAM LAMONGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jt.v16i1.249

Abstract

This study investigates the impact of water hyacinth (WH) bokashi applied on stockpiled topsoil from coal mining and utisols areas on maize growth and productivity. Water hyacinth, a locally abundant weed, was processed into bokashi and applied to a mixture of post-mining soil and ultisol at varying concentrations (0%, 12%, 25%, and 50% w/w). Maize plants were cultivated in these media, and growth parameters such as plant height, stem diameter, forage biomass, total biomass, and maize yield were measured weekly. The study employed a Randomized Complete Block Design (RCBD) with four treatments, each replicated four times. Results were analysed using ANOVA and Duncan's Multiple Range Test. The findings demonstrated that WH bokashi could improve the C-organic, nitrogen, P2O5, K2O, and pH levels of the cultivation medium and enhanced maize growth and biomass production. The most effective treatment was 25-50% WH bokashi, which yielded the highest maize productivity. This research highlights the potential of water hyacinth bokashi as an organic amendment for improving degraded soils and supporting sustainable agriculture on reclaimed mining lands.
Synergistic Effects of Water Hyacinth Compost on Vegetative Development of Forage Corn in Degraded Soils Baluh Medyabrata Atmaja; Amelia Lulu Rosalin Hutabarat; Abdul Muta Ali; Wenni Meika Lestari; Alief Rahmania Safitri; Rifqi Hidayatulloh; Muhammad Irvan Ali; Muhammad Alfin
Jurnal Ternak Vol. 16 No. 2 (2025): Desember, 2025
Publisher : UNIVERSITAS ISLAM LAMONGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jt.v16i2.274

Abstract

Post-mining lands in Indonesia are characterized by severely degraded soils with low fertility, high acidity, and poor water retention, posing major challenges for agricultural rehabilitation. This study investigates the effect of water hyacinth (Eichhornia crassipes) compost at varying dosages (0%, 25%, and 50%) on early vegetative growth parameters of forage maize over a 30-day period. A randomized complete block design was used with six replications per treatment. Key growth indicators—plant height, stem diameter, and their respective growth rates—were measured and statistically analyzed. Results showed that the 50% compost treatment significantly increased plant height (51.87 cm) and height growth rate (1.73 cm/day) compared to lower dosages. Stem diameter parameters, while numerically improved, did not yield statistically significant differences. The improved growth is attributed to enhanced nutrient availability, microbial activity, and water retention due to compost application. These findings confirm that compost from invasive biomass can effectively improve degraded soils and initiate early crop development. The study contributes to sustainable land reclamation strategies and emphasizes that there must be long-term assessments of compost.
Co-Authors Adi Saputro Akmad Rio Padilah Alief Rahmania Safitri Amelia Lulu Rosalin Hutabarat Anton Kuswoyo Baluh Medyabrata Atmaja Evi Wilda Aisya Fadli Fajri fajri maulana Febrina, Bunga Putri Hadi Nasbey Hayatie, Marliza Noor I. Sari Muhammad Alfin Muhammad Fahmi Nurani Muhammad Irvan Ali Noor Jannah rahma annisa Rifqi Hidayatulloh Seftia Norazizah Sri Gina Maulida Rahma Wenni Meika Lestari