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All Journal Jurnal Pengolahan Hasil Perikanan Indonesia Journal of Management and Innovation Entrepreneurship (JMIE)
Agus Wijatmoko
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pemanfaatan Asam Cuka, Jeruk Nipis (Citrus aurantifolia) dan Belimbing Wuluh (Averrhoa bilimbi) untuk Mengurangi Bau Amis Petis Ikan Layang (Decapterus spp.) Djoko Poernomo; Sugeng Heri Suseno; Agus Wijatmoko
Jurnal Pengolahan Hasil Perikanan Indonesia Vol 7 No 2 (2004): Buletin Teknologi Hasil Perikanan
Publisher : Department of Aquatic Product Technology IPB University in collaboration with Masyarakat Pengolahan Hasil Perikanan Indonesia (MPHPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.168 KB) | DOI: 10.17844/jphpi.v7i2.1037

Abstract

Petis ikan merupakan komoditi hasil pengolahan ikan yang biasa digunakan sebagai lauk pauk atau campuran makanan rakyat yang khas. Petis ikan memiliki pontensi yang sangat besar dalam pemasaran, namun ada masalah atau kendala pada petis ikan yaitu bau amis yang menyengat. Dalam penelitian ini dipelajari pengaruh penambahan asam-asam organik seperti jeruk nipis (Citrus aurantifolia), belimbing wuluh (Averrhoa bilimbi) dan asam cuka dengan konsentrasi berbeda terhadap pengurangan bau amis petis ikan (Decapterus spp.). Hasil dari penelitian ini menunjukan bahwa penambahan jeruk nipis dengan konsentrasi 15% cukup efektif untuk mengurangi bau amis petis ikan layang dan penambahan jeruk nipis ini tidak mempengaruhi zat gizi yang ada dalam petis ikan.Kata kunci: asam cuka, bau amis, belimbing wuluh, jeruk nipis, petis ikan
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX MANAGEMENT DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA EMITEN BURSA EFEK INDONESIA SEKTOR PERBANKAN PERIODE 2020-2023 Wijatmoko, Agus; Sumarno M, Sumarno M; Rely , Gilbert
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i4.1141

Abstract

The research aims to analyze the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on tax management in issuers listed on the Indonesia Stock Exchange in the banking sector for the period 2020-2023, with firm size as a moderating variable. The study utilizes panel data from 47 banking issuers over four years, resulting in a total of 188 data points analyzed using SPSS version 26. The findings indicate that GCG and CSR do not significantly affect tax management. Additionally, the size of the issuer does not moderate the influence of GCG and CSR on tax management, indicating that although issuers implement GCG and CSR practices, they have not yet been able to improve the effectiveness of tax management. This finding provides important insights for stakeholders and regulators in understanding the complexities of the relationship between corporate governance aspects, social responsibility, and tax management strategies in banking sector issuers.
Co-Authors Luh Putu Ratna Sundari Rely, Gilbert Sugeng Heri Suseno Sumarno M, Sumarno M