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Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Pendampingan Teknologi Penyiraman Otomatis Berbasis Arduino untuk Pupuk Cair Organik di Kebun Apel Desa Bulukerto Tunazjah, Savina; Nugraheni, Dian; Ilmiatunnisa’, Rahmatin; Sari, Shinta Permata; Prabowo, Himawan Ganjar
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.624

Abstract

Industri apel di Indonesia menghadapi berbagai tantangan, salah satunya adalah hama dan penyakit tanaman. Perawatan kebun apel dari serangan hama di Desa Bulukerto tidak menghasilkan keuntungan. Hal ini mendorong pendampingan serta pengembangan solusi berkelanjutan untuk pengendalian hama apel. Sasaran dari kegiatan ini adalah masyarakat kelompok tani sebanyak 20 orang. Kegiatan ini bertujuan untuk melakukan pendampingan penyiraman pupuk cair organik berbasis arduino untuk pengendalian hama pada kebun apel di Desa Bulukerto. Sistem ini menggunakan pupuk cair alami yang aman dan ramah lingkungan. Pupuk cair memanfaatkan limbah kulit apel yang kurang dimanfaatkan masyarakat. Adapun metode pelaksanaan meliputi sosialisasi, pelatihan, pendampingan, dan monitoring. Hasil menunjukkan bahwa program ini mendapat respon positif dari masyarakat, memberikan pengetahuan baru kepada petani tentang penyiraman otomatis dapat meningkatkan penggunaan biopestisida ramah lingkungan, menghemat air melalui sistem penyiraman sehingga berpotensi meningkatkan hasil panen apel dan mengurangi kerugian. Kegiatan ini memberikan pemahaman baru bagi para petani mengenai teknologi penyiraman otomatis. Melalui pembinaan penyiraman otomatis dapat menjadi potensi terobosan baru dibidang pertanian berbasis teknologi.  Selain itu, respon positif dari masyarakat dapat dijadikan sebagai acuan kegiatan program kegiatan pengabdian selanjutnya.
Peran Tata Kelola Perusahaan dan Ungkitan dalam Memengaruhi Financial Distress pada Perusahaan Non-Cylicals di Indonesia Fitrianingrum, Artwidi; Sari, Shinta Permata
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8554

Abstract

This study examines the impact of corporate governance and leverage on financial distress in non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2021 to 2023. Using a quantitative approach, multiple linear regression analysis is applied to assess the influence of institutional ownership, managerial ownership, the board of directors, the board of commissioners, independent commissioners, the audit committee, and leverage on financial distress that measured by the Altman Z-score model. The sample selected using purposive sampling based on specific criteria. The findings reveal that the board of directors, independent commissioners and leverage affect financial distress, underscoring their pivotal roles in corporate financial stability. The board of directors' strategic financial decisions directly influence a firm's fiscal health, while high leverage exacerbates financial distress due to excessive debt burdens. Conversely, institusional ownership, managerial ownership, the board of commissioners and the audit committee do not affect financial distress, likely due to their advisory and oversight roles rather than direct involvement in financial management. These findings contribute to the discourse on corporate governance and financial distress, offering insights for policymakers, investors, and corporate leaders.
Corporate Social Responsibility and Corporate Governance: Drivers or Hinders of Tax Aggressiveness? Inka, Deva Ananda; Sari, Shinta Permata
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1439

Abstract

Taxes are one of the sources of state revenue that make the most significant contribution to implementing state activities. Good corporate governance can improve a company's tax compliance. This research aims to gather empirical evidence on the relationship between corporate social responsibility, independent commissioners, audit committees, audit quality, and tax aggressiveness. This research uses a quantitative approach. Secondary data is the data used in this research, and it is obtained from the database of property and real estate companies listed on the Indonesia Stock Exchange within a period of five years, namely from 2019 to 2023. During this time interval, as many as 15 companies indexed in property and real estate are selected as research samples through purposive sampling techniques. Multiple linear regression analysis, facilitated by SPSS, was employed as a data analysis method in the research. The results of the research prove that corporate social responsibility and the audit committee do not affect tax aggressiveness, while independent commissioners and audit quality affect tax aggressiveness.
Co-Authors Adhilla Harumningtyas Adinda Salsabila Almira Ayudia Mahsa Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annur Rofiq Ariska Widya Puspitasari Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fania Maulida Pangesti Fatwasari Soeratno Putri Febrian Febrian Fitri Rachmawati Ayuning Tyas Fitrianingrum, Artwidi Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Jihan Nur Azizah Khusnul Khotimah Lina Ayu Safitri Lintang Kurniawati LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Melaty, Khoirul Putri Nabiil Afifah Putri Setiawan Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Putra, Ramdhani Bayu Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahmadetta, Diva Tirta Nirwana Ramadhani, Alia Pramudita Ratih Dwi Siswani Riska Milia Rita Wijayanti Rozi Irfan Rosyadi Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Satria Pinandita Setiawan, Nabiil Afifah Putri Shafira Nurrahmawati Sholikhah, Himmatus Siti Khotimah Sri Widyaningsih Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel