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All Journal International Journal of Supply Chain Management Paradoks : Jurnal Ilmu Ekonomi Jurnal Kesehatan dan Kesehatan Gigi Journal of International Multidisciplinary Research Holistik Analisis Nexus Journal of Scientific Interdisciplinary
Tuti Dharmawati
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Decision Sciences, Operations Research & Management Dentistry Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Transportation Other

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Impact of Supply Chain Strategy on Final Micro, Small, and Medium Enterprises Income Tax Tariff Change to Income Tax Revenue (Study in Kendari Tax Service Office) Hasbudin Hasbudin; Ika Maya Sari; Tuti Dharmawati; Inten Sri Mulyani
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- This study aimed to determine the impact of the supply chain strategy in the final income tax rate of micro, small, and medium-sized enterprises on the income tax revenue. Method of collecting its data were conducted by documentation and interview. Data analysis method via descriptive analysis was conducted with interactive models. The result of this study showed that when changing the final income tax rate of micro, small and medium-sized enterprises from 1% to 0,5%, it has made a reduction on its final income tax revenue 6 months after the change in the final income tax rate is being applied. The supply chain management changes in the final income tax rate also made an impact in enhancing the number of tax-payers (coming from micro, small and medium-sized enterprises) in the city of Kendari.
Analysis of the Role of Risk Based Audit in Banking Tuti Dharmawati; Wa Ode Muhardiana; Ayu Puspita Rini; Ulvy Restiana Parintak; Sri Ardita Vitara Sartono Farihu
Journal of International Multidisciplinary Research Vol. 2 No. 6 (2024): Juni 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr629

Abstract

Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
The Role of Fiscal Decentralization in Enhancing Regional Financial Independence in Indonesia Tuti Dharmawati; Wa Ode Muhardiana; Wa Ode Aprisilia Z.A
Journal of International Multidisciplinary Research Vol. 2 No. 12 (2024): Desember 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1107

Abstract

This study aims to analyze the role of fiscal decentralization in enhancing regional financial independence in Indonesia. Using a qualitative approach and literature review methodology, the research examines the role of fiscal decentralization in promoting regional financial autonomy in Indonesia. The analysis compares the effectiveness of fiscal decentralization policies in fostering financial independence across various regions in the country. Fiscal decentralization has demonstrated positive impacts by granting regions greater freedom to determine development priorities and explore funding sources. Regions with strong economic potential and natural resources can increase their locally generated revenue (Pendapatan Asli Daerah or PAD) to support development. However, this policy also creates disparities among regions, where wealthier regions manage their finances independently while poorer regions remain reliant on central government transfers. Moreover, limited managerial capacity in some regions hampers the policy's effectiveness. Fiscal decentralization can strengthen regional financial independence if accompanied by enhanced financial management capacity and fiscal policy adjustments.
Analysis of the Performance of Regional Government Treasurers in Compiling Reports and Accountability Tuti Dharmawati; Riska Latifa Alauddin Nur
Journal of International Multidisciplinary Research Vol. 2 No. 12 (2024): Desember 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1112

Abstract

This study aims to analyze the role of local government treasurers in regional financial management, especially in terms of administration and preparation of accountability reports. Based on the importance of accountability and transparency in public financial management, treasurers play a key role in ensuring that regional budget management runs well. This study uses a qualitative method with a literature study approach . review ), where data were obtained from books, journals, laws and regulations, and regional financial reports. The analysis was conducted by exploring various concepts regarding the types of treasurers, their duties and authorities, and the challenges faced in the process of preparing regional financial accountability reports. The results of the study indicate that there are three types of regional government treasurers, namely expenditure treasurers, revenue treasurers, and goods treasurers, each of which has its own duties and roles in managing regional finances. The treasurer's duties include recording, reporting, and accountability for budget use, with great authority in managing regional funds. However, significant challenges are faced in the administration process , such as the complexity of the accounting system and limited competent human resources. In conclusion, to improve the quality of regional financial reports, improvements are needed in the financial information system, increased treasurer competence, and better coordination between treasurers and related agencies. Thus, regional financial management can be more transparent, accountable , and efficient
Pendekatan Analisis Rasio Keuangan Pemerintah dalam Menilai Kinerja Keuangan Daerah Tuti Dharmawati; Ayu Puspita Rini; Ulvy Restiana Parintak
Journal of International Multidisciplinary Research Vol. 2 No. 12 (2024): Desember 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1117

Abstract

Penelitian ini membahas pendekatan analisis rasio dalam melihat kinerja keuangan daerah melalui laporan keuangan pemerintah. Keuangan daerah yang sehat sangat penting untuk mendukung pembangunan dan pengelolaan sumber daya, sehingga evaluasi yang tepat terhadap kinerja keuangan diperlukan. Metode yang di gunakan dalam penelitian ini adalah pendekatan kualitatif dengan studi pustaka, yang menganalisis jenis-jenis rasio dalam laporan keuangan pemerintah, serta metode analisis yang dipakai untuk menilai kinerja keuangan daerah. Jenis-jenis rasio yang dianalisis meliputi rasio likuiditas, solvabilitas, rentabilitas, efisiensi, dan pertumbuhan. Metode analisis yang digunakan meliputi analisis vertikal, horizontal, rasio keuangan, dan benchmarking. Hasil penelitian menunjukkan bahwa meskipun analisis rasio memberikan gambaran objektif dan relevan mengenai kondisi keuangan daerah, tantangan utama terletak pada ketersediaan data yang akurat dan kesesuaian rasio dengan kondisi spesifik daerah. Oleh karenanya, penting bagi pemerintah daerah untuk melakukan standarisasi rasio dan meningkatkan kualitas laporan keuangan untuk mendukung analisis yang lebih efektif. Kesimpulannya, pendekatan analisis rasio dapat menjadi alat yang sangat berguna untuk menilai kinerja keuangan daerah, namun memerlukan perbaikan dalam hal data dan standarisasi untuk meningkatkan efektivitas penerapannya.
Literature Study: Transparency and Accountability of Local Government Arfa Fachrulla; Sitti Namira Hasanuddin; Tuti Dharmawati
Journal of Scientific Interdisciplinary Vol. 1 No. 4 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi1125

Abstract

This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Literature Review: Accounting For Assets and Liabilities In Local Government Financial Statements niken, Niken Yulistika; Tuti Dharmawati
Journal of Scientific Interdisciplinary Vol. 1 No. 4 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1133

Abstract

This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
ANALISIS TRANSAKSI KEUANGAN: PENCATATAN JURNAL AKUNTANSI BEBAN DAN PENDAPATAN Rauly Ramadhani Usman; Tuti Dharmawati
Holistik Analisis Nexus Vol. 1 No. 12 (2024): Desember 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/nexus1127

Abstract

Pencatatan akun beban dan pendapatan merupakan elemen penting dalam akuntansi yang memiliki dampak signifikan terhadap kinerja keuangan perusahaan. Penelitian ini menyoroti urgensi pencatatan yang akurat dan tepat waktu pada kedua akun tersebut, serta pengaruhnya terhadap penyusunan laporan laba rugi dan pengambilan keputusan strategis oleh manajemen. Melalui analisis struktur beban dan pendapatan, perusahaan dapat mengoptimalkan pengelolaan sumber daya keuangan dan merancang strategi bisnis yang lebih efektif. Selain itu, integrasi teknologi informasi dalam sistem akuntansi modern terbukti mampu meningkatkan efisiensi dan akurasi proses pencatatan. Hasil penelitian mengungkapkan bahwa pengelolaan yang baik atas akun beban dan pendapatan tidak hanya mendukung kepatuhan terhadap standar akuntansi, tetapi juga memainkan peran penting dalam menjaga stabilitas finansial perusahaan. Lebih jauh, hal ini berkontribusi pada keberlanjutan operasional perusahaan dalam menghadapi persaingan di pasar yang semakin kompetitif. Dengan memanfaatkan teknologi akuntansi yang canggih dan melakukan evaluasi berkala, perusahaan dapat meningkatkan daya saing sekaligus memastikan transparansi dan keandalan laporan keuangan.
Perbedaan Konsumsi Air Sumur Dan Air Galon Isi Ulang Terhadap Status Kebersihan Gigi Dan Mulut Pada Masyarakat Desa Atowatu AISYA, NUR; Tuti Dharmawati; Prayoga Ridha Faizal; Nurul Syarfat
JURNAL KESEHATAN DAN KESEHATAN GIGI Vol. 5 No. 2 (2024): Jurnal Kesehatan dan Kesehatan Gigi
Publisher : KESEHATAN GIGI POLITEKNIK BINA HUSADA KENDARI

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Abstract

Kebersihan gigi dan mulut, atau Oral Hygiene, merujuk pada kondisi rongga mulutyang tetap bersih. Air yang mengandung zat kapur (berkerak) adalah air yang mengandung kuantitasberlebihan dari mineral terlarut. Biasanya terdapat dalam air pegunungan dan air sumur gali / sumur bor.Air galon isi ulang adalah air yang telah mengalami proses khusus melibatkan chlorinasi, aerasi, filtrasi,dan penyinaran sinar ultraviolet. Tujuan Penelitian : Penelitian ini bertujuan untuk mengetahuiperbedaan pengaruh konsumsi air sumur dan air galon isi ulang terhadap kebersihan gigi dan mulutmasyarakat Desa Atowatu. Jenis Penelitian : Penelitian observasional analitik dengan desain CrossSectional ini melibatkan 40 sampel yang dibagi menjadi dua kelompok: 20 orang mengkonsumsi air sumurdan 20 orang mengkonsumsi air galon isi ulang. Hasil Penelitian : Hasil penelitian menunjukkan bahwasebagian besar responden yang mengkonsumsi air sumur memiliki status kebersihan gigi dan mulut (OHI-S) sedang sebanyak 16 orang (80%) dan buruk sebanyak 4 orang (20%). Tidak ada yang memiliki statuskebersihan baik. Sebaliknya, responden yang mengkonsumsi air galon isi ulang sebagian besar memilikistatus kebersihan sedang sebanyak 15 orang (75%) dan baik sebanyak 5 orang (25%). Tidak ada yangmemiliki status kebersihan buruk. Kesimpulan : Dari penelitian ini disimpulkan bahwa terdapatperbedaan signifikan antara konsumsi air sumur dan air galon isi ulang terhadap kebersihan gigi danmulut, dibuktikan dengan nilai P-Value 0,002 (P<0,05).
Hubungan Pola Pemberian Susu Formula Dengan Kejadian Karies Usia Dini Pada Anak Prasekolah Di Tk Negeri 1 Kendari WELLIAM, DESIH; Tuti Dharmawati; Andi Baso Makkawaru; Merry Erfiani
JURNAL KESEHATAN DAN KESEHATAN GIGI Vol. 5 No. 2 (2024): Jurnal Kesehatan dan Kesehatan Gigi
Publisher : KESEHATAN GIGI POLITEKNIK BINA HUSADA KENDARI

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Abstract

Karies adalah penyakit infeksi yang disebabkan oleh interaksi bakteri yang menyebabkan demineralisasipada gigi. Prevalensi karies gigi di Indonesia terus meningkat, dengan sekitar 63% penduduk mengalamikaries gigi aktif yang belum mendapatkan penanganan. Penelitian ini bertujuan untuk menganalisishubungan antara pola pemberian susu formula dengan kejadian karies usia dini di Taman Kanak-KanakNegeri 1 Pembina Kendari. Penelitian ini menggunakan metode observasional analitik dengan desain studicross-sectional. Populasi penelitian adalah 150 orang, dengan sampel sebanyak 60 orang yang dipilihmenggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner danpemeriksaan gigi, serta dianalisis menggunakan uji Chi-square. Hasil penelitian menunjukkan bahwalama konsumsi susu formula (p=0,04 < 0,05), jumlah pemberian susu formula (p=0,01 < 0,05), dan waktupemberian susu formula pagi, siang, dan malam (p=0,03 < 0,05) berhubungan signifikan dengan kejadiankaries. Namun, durasi pemberian susu formula (p=0,45 > 0,05) dan penggunaan dot (p=0,12 > 0,05) tidakmenunjukkan hubungan signifikan. Lama konsumsi, frekuensi konsumsi, dan waktu konsumsi susuformula memiliki pengaruh terhadap risiko terjadinya karies gigi pada anak-anak usia dini.
Co-Authors Abbas, Nasution Aisya, Nur Andi Baso Makkawaru Arfa Fachrulla Ayu Puspita Rini Azwan Hepriansyah Burhanuddin Fitriyani Hasbudin Hasbudin Ika Maya Sari Inten Sri Mulyani Merry Erfiani niken, Niken Yulistika Nurul Syarfat Prayoga Ridha Faizal Rauly Ramadhani Usman Riska Latifa Alauddin Nur Sitti Namira Hasanuddin Sri Ardita Vitara Sartono Farihu Ulvy Restiana Parintak Wa Ode Aprisilia Z.A Wa Ode Muhardiana Welliam, Desih Wulandari Pryangan