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PENGARUH STRATEGI CUSTOMIZATION TERHADAP KINERJA PERUSAHAAN MELALUI PENGGUNAAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN (Studi Empiris pada Perusahaan Manufaktur di Provinsi Riau) Edwin Setiawan; Desmiyawati Desmiyawati; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of Customization Strategy to Firm Performance Characteristics of through the use of Information Systems Management Accounting in a manufacturing company in Riau Province. The population used in this study is a manufacturing company that originates in theCentral Bureau of Statistics of the Republic of Indonesia Representative Riau Province (BPS Indonesia Riau Province) as many as 32 companies. Sampling was done by using purposive sampling method, ie a total of 32 manufacturing companies that have registered. Data analysis was performed using a hypothesis test with the help of Partial Least Square (PLS) version 2.0 m3 with a value of tstatistics generated from PLS output compared with the value of the t-table, an estimate of output PLS latent variables that are linear aggregates of indicators with a significance level of 0.05 or 5%. The result shows (1) customization strategy does not affect company performance, (2) customization strategy has positif (+) influence on usefulness of broad scope management accounting systeminformation characteristic, (3) the usefulness of broad scope management accounting system information characteristic has positif (+) impact to company performance, (4) customization strategy has positif (+) affects company performance through the usefulness of broad scope management accountingsystem information characteristic.Keywords : Customization Strategy, Firm Performance, and Broadscope.
PROSPEK INDUSTRI TENUN ULOS DI KABUPATEN TOBA SAMOSIR Sondang Daniel Aritonang; Zulkarnaini '; Syapsan '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted in Toba Samosir against employers Ulos weaving. This study aims to determine whether a predicament Ulos weaving industry has good prospects in the future in Toba Samosir .The population in this study amounted to 404 entrepreneurs with a sample of 61 samples of 15% of the population is 60.6 rounded to 61 units of household enterprises using random sampling method by considering the closeness between the researcher and the sample (business unit). The data used is derived from primary and secondary data is obtained from the BPS and the Department of Industry and Commerce, Toba Samosir regency. The method used is descriptive analysis of data collection to answer questions regarding the status of current research on this subject and Financial Feasibility Analysis including, Net Present Value, Benefit Cost Ratio, and Internal Rate Of Return descriptive data are generally collected through data collection methods interview or observation. The survey results revealed that based on calculations performed by using the Net Present Value, Benefit Cost Ratio, Net Benefit Cost Ratio and Internal Rate Of Return it can be concluded that the weaving business Ulos viable and has good prospects in the future because it will encourage increased incomes for entrepreneurs this ulos weaving.Keywords : WeafingUlos, prospects , employment , income , investment
Application of Employee Income Tax Planning And It’s Implication To Corporate Income Tax of PT. Pupuk Sriwidjaja Palembang Indri Ariyanti; Zulkarnaini Zulkarnaini
EKSISTANSI Vol. 1 No. 2 (2009): Jurnal Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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Abstract

The purpose of this research is to determine the practice of employee income Tax planning and its implication to corporate income tax of PT. Pupuk Sriwidjaja Palembang.  As the result of the corporate tax planning there have been a tax saving which its amount equal to Rp 7.124.809.000,- in year 2005, and equal to Rp 7.809.425.100,- in year 2006.  The corporate shouldn’t neglect the changes in applied income tax regulations, so the applied tax planning won’t violate the regulations.
THE FEASIBILITY ANALYSIS OF SEINE NET THE MOORING AT PORT OF BELAWAN NORTH SUMATRA PROVINCE Esra Gerdalena; Zulkarnaini '; Hendrik '
Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Vol 2, No 2 (2015): Wisuda Oktober Tahun 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan

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Abstract

This research about the analysis of Seine net was conducted on March, 17 to 31, 2015 at the Port of Belawan North Sumatra Province. This research purpose is to know the amount of capital investments and feasibility of Seine net. The method used in this research is survey method by purposive random sampling to determination of the respondents that the crew, captain and ship owners 30 GT and 60 GT are mooring in the port of Belawan. The results of this research showed that investment of the Seine net 30 GT was Rp 738.175.000 and the Seine net 60 GT was Rp 954.550.000. Investment criteria for ship of the Seine net 30 GT the value of NPV was Rp 2.688.915.982, BCR was 1,40 dan IRR was 68,64%, while the Seine net of 60 GT the value of NPV was Rp 3.547.943.205, BCR was 1,42 dan IRR was 68,82%. This showed that the effort ship of Seine net 30 GT and 60 GT profitable and feasible to be continue.Keywords : Seine net, Feasibility, Port of Belawan.
Catatan Pertama Siklus Hidup Cyrestis Themire (Lepidoptera: Nymphalidae) pada Streblus ilicifolius di Hutan Kondang Merak, Malang Imti Yazil Wafa; Herlina Putri Endah Sari
ZOO INDONESIA Vol 26, No 1 (2017): Juli 2017
Publisher : Masyarakat Zoologi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52508/zi.v26i1.3530

Abstract

Kupu-kupu Cyrestis themire umumnya ditemukan di hutan primer atau sekunder di wilayah Asia Tenggara. Siklus hidup C. themire selama ini masih belum terdokumentasi. Tulisan ini bertujuan untuk memaparkan siklus hidup C. themire pada tumbuhan Streblus ilicifolius. Observasi dilakukan pada bulan Juli - Agustus 2014. Telur C. themire yang ditemukan pada daun tumbuhan S. ilicifolius diperoleh di Hutan Kondang Merak, Kabupaten Malang. Telur yang ditemukan selanjutnya dipelihara dan diamati hingga menjadi imago. Hasil observasi menunjukkan bahwa telur akan menetas 3 hari setelah diletakkan pada tumbuhan inang. Larva memiliki 5 instar dengan sedikit perbedaan morfologi pada tiap instar. Lama tahap larva menjadi pupa yaitu 8 hari. Tahapan pupa hingga menetas menjadi imago yaitu 5 hari. Observasi lebih lanjut diperlukan untuk melengkapi informasi mengenai pengetahuan biologi dan ekologi dari C. themire.
PERANAN KREDIT KETAHANAN PANGAN DAN ENERGI (KKP-E) PADA BANK RIAU KEPRI CABANG BENGKALIS TERHADAP PERKEMBANGAN USAHA NELAYAN (Studi Kasus Nelayan Desa Teluk Pambang Kecamatan Bantan Kabupaten Bengkalis Provinsi Riau) Jon Budi Prayogo; Zulkarnaini '; Lamun Bathara
Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Vol 2, No 1 (2015): Wisuda Februari Tahun 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan

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ABSTRACTThe research was conducted on 2nd to 18th October 2014 in Teluk Pambang Village, Bantan District, Bengkalis Regency, Riau Province. The purpose of this research was to (1) Know the system and procedure of Energy and Food Security Credit (KKP-E), (2) to analyze the effect of Energy and Food Security Credit (KKP-E) for fisherman’s income in Teluk Pambang Village, (3) to analyze the difference of fisherman’s income in Teluk Pambang Village before and after receiving Energy and Food Security Credit (KKP-E). The method used in this study was a survey method with descriptive data analysis, multiple linear regression analysis and Wilcoxon analysis using SPSS Statistics 17,0.The results showed that systems and procedure Energy and Food Security Credit (KKP-E) consists of the business sector financed, the terms and documents according to the Bank, credit limit, assurance, process analysis and credit approval, monitoring and reporting. Based on multiple linear regression analysis, Energy and Food Security Credit (KKP-E) capital was not positive and significant impact on the income of fishermen. Based on Wilcoxon analysis, fisherman’s income difference significantly before and after receiving Food Security and Energy Credit (KKP-E).Keywords: Energy and Food Securiy Credit (KKP-E), Fisherman’s Income, Teluk Pambang Village
FISHERMAN’S WIFE PERCEPTION TO MANAGE TIME FOR PROVIDING INCOMES ACTIVITY AT MELAI VILLAGE WEST RANGSANG DISTRICT KEPULAUAN MERANTI RIAU PROVINCE Rohani '; Kusai '; Zulkarnaini '
Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Vol 2, No 1 (2015): Wisuda Februari Tahun 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan

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Abstract

ABSTRACTThis research was conducted in July 2014 on Melai village West Rangsang District Kepulauan Meranti Riau Province. The location was deliberately determined ( purposive ). The method used in this study is survey method, the type of data, obtained directly from the first responden, the secondary data of additional data such as geographic location, demographic total population, total population besed on gender. The purpose of this research was to determine the fisherman’s wife perception to manage time for providing incomes activity.The fisherman’s wife characteristic in Melai Village consist of 7 persons (43.75% ) at 32 – 37 years old, thas have graduated primary school. Fisherman’s wife in Melai Village dominated as a farmer about 10 persons (62.50 %) . Fisherman’s wife perception to manage tie for providng income activity that lacated in agree rate was 6 person with the score about 1306- 1680. While spending time for activities that not able to generate revenue at agree category and spending daily time at disagree category.
THE SYSTEM OF REVENUE ON FISHERMEN USING BEACH SEINE IN PADANG COASTAL OF WEST SUMATERA PROVINCE Hades Mandela; Zulkarnaini '; Hendrik '
Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Vol 3, No 1 (2016): Wisuda Februari Tahun 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan

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Abstract

This study aims to determine the system of revenue in Padang coastal using beach seine. The survey was conducted in Padang West Sumatra province on 20-27 November 2015. This study used a survey method with the respondents are 2 fisherman owner and 24 fishermen workers.Based on the results of the research showed that businesses in Padang coastal using beach seine can be classified into two types of business that is the family business and non-family businesses, both these companies influence is done on the system of revenue. The system of revenue on family business more emphasis on kinship so hard to the standard rules relating to the sharing this system while the system of revenue on non-family business in force define 33 % for fishermen owner and 67 % for fishermen workers. The percentage of the income of fishermen owners greater in comparison to the percentage of fishermen workers both family and non-family business.Keywords: System, revenue, income, fishermen, beach seine.
PERCEPTION OF FISH FARMER ABOUT FISH CULTIVATION IN SULIGI VILLAGE, PENDALIAN IV KOTO SUBDISTRICT, ROKAN HULU REGENCY, RIAU PROVINCE Vera sofiana; Zulkarnaini '; Firman Nugroho
Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Vol 3, No 2 (2016): Wisuda Oktober Tahun 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan

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Abstract

Research about perception of fish farmer in fish cultivation was done at oktober 2015 in suligi village, pendalian IV koto subdistrict, rokan hulu regency, riau province. The purpose of this research is to describe of fish farmer and fish cultivation characteristics and also to analyze the perception of fish farmer to fish cultivation which comprised by opinion, estimation and suggestion in suligi village. After that analyze the relation between perception and characteristic of fish cultivation. The method in this research is survey method.Based on result of research, knowing that fish farmer is in productive age but cultivation experience is classified in low. Financial capital output is low whit marketing just done in suligi village. The perception of fish farmer about fish cultivation totality has score 2.232 on middle categories. The relationship of financial capital and marketing to fish farmer perception is significant. It is has same direction and has significantly relationship.Keyword : perception, farmer, fish cultivation, suligi
PROSPEK USAHA PEMBESARAN IKAN MAS (Cyprinus carpio) PADA KOLAM DI DESA MOMPANG JULU KECAMATAN PENYABUNGAN UTARA KABUPATEN MANDAILING NATAL Marlina Hotma; Zulkarnaini '; Lamun Bathara
Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Vol 4, No 1 (2017): Wisuda Februari Tahun 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan

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Abstract

This study was conducted on April 2016 in Mompang Julu Village Penyabungan Utara Subdistrict, Mandailing Natal Regency. The puspose of this study was to know investment cost, gross income, nett income, feasibility and prospect of enlargement cultivation of carp in pond on the future. This study used a survey method. The population in this study is the fish farmers. The respondent determined by census. Based on the result of this study concluded that the, financial analysis and the feasibility is Rp. 48.167.100 investment cost, Rp. 55.843.200 gross income, Rp. 17.154.000 nett income, 1,39 BCR and 39,68 FRR. So, it can be a conclution that, the rear fish farming business prospect was profitable and feasible to develop. Keywords : Enlargement Carp, Pond, Investment, gross income, nett income, feasibility
Co-Authors ', Hendrik . HERNAYANTI . Suhartini A.A. Ketut Agung Cahyawan W A.A.Sg Erry Ernovianthy Abas Asyafah, Abas Abd. Rasyid Syamsuri Abda Abda Abdul Azis Abdul Gafur Abdul Harris Abraham Manuhutu Ade Sulaeman Akbar Adi Parwa, I Gusti Ngurah Jana Loka Agung PUTRI nuryati AGUS SETIAWAN Ainul Firdaus Aka Suwarno Akim, Inggit Alifya Ismasanti Ramelan Alitasari, Ni Putu Mirah Aljon Delmo Galang Aminuddin, Rosihan Aminuddin, Rosihan Amrita Nugraheni Saraswaty Anak Agung Istri Ngurah Marhaeni Anak Agung Istri Ngurah Marhaeni Anak Agung Istri Ratih Kirana Anak Agung Ketut Ayuningsasi Andi Asrina Andika Saputra Anisa Aprilia Anita, Sofia Annisa Kurniati Annisa Nurul Sucianingsih Palisoa Anshari Nur, Muh. Nadzirin Apriandi Aprilyani, Ni Luh Devi Arbiantina Lahmi Ardiansyah Rahman Ariansyah A Yulianto Arman Asta Lugra Pramita Astuty Astuty, Astuty Atwar Bajari AYU ANGGRAINI, PUSPA AYU FITRIANI Azis Boing Sitanggang Baehaqi Bagus Santa Wardana Baju Widjasena Berliana Rizki Annisa S Budi Setiawan Candra Pramana I Gede Ary Caridad Nacion Barrameda Catra Indra Cahyadi Chairil Ezward, Chairil Chairul Amni, Chairul Cynthya A.K. Maradesa Derry Prasetyo Desi Yuliantari, Ni Wayan Desmiyawati Desmiyawati Dharmayanti, Gusti Ayu Putu Candra Dhea Anisya Pasha Dianta Mustofa K. Dika Putra Dinar Rizqi Amaliyah Djoko Koestiono dody alfian DWI SURYANTO Edwar Muallim Edward G.P. Samosir Ekaputra, Gerald Eko Hadi Partoyo Eko Rinaldi Sihombing, Eko Rinaldi Eliza Fitria Elsa Kurnia Endang - Gunaisah ESMIRALDA Esmiralda Esra Gerdalena Etty Riana Yuliastuti Evicienna, Evicienna F. Kasijadi Faqihudin Fatmah Afrianty Gobel Fatrialis Akbar Feby Yuranda Ferdy Ridwand Sahertian Firman Nugroho Fitriani Gatot Subiyakto Ghufron Adbdullah Gilbert S. Arrieta Gunardi . Gusti Ayu Melani Habibatin Junnah Hades Mandela Haerizul Fahrullah Hamdi Hamid Hamid Hamid Hamid Hamid Hartono, Farhan Rafid Hasriaton Padmi Hendri Harliawan Hendrik ' Hendrik Hendrik Heri Purwanto Hidayat i dewa gede agung darma putra I Gde Suranaya Pandit I Gede Chandra Surya Brata, I Gede Chandra I Gusti Ayu Putu Wita Indrayani I Gusti Bagus Indrajaya I Gusti Ngurah Agung Wiryanata I Ketut Djayastra I Ketut Sudibia I Komang Gde Bendesa I Made Krisnaryana I Made Sudana I Nyoman Gede Marta, I Nyoman Gede I Wayan Sudarma I Wayan Sukadana I.G. Indrajaya I.K. Sudibia I.W. Sukadana Ida Bagus Made Artamana Ida Bagus Meranggi Guhyathama Ida Bagus Purbadharmaja Ida Wayan Demung Idhar Darlis Ikhram Hardi S IM Suyana Utama Imam Afandi Iman Supriatna Imti Yazil Wafa Indah Aprilia Indah Mustiko Ningsih Indri Ariyanti Inero Valbuena Ancho Innah, Mutma Iriani, Endang Irmayanti Irmayanti Irmayanti Irmayanti, Irmayanti Ismail Ismail Ismet Ismet, Ismet Izzy Fekrat jagaditha, galang kanigara Jais, Nurjhanna Jais Jon Budi Prayogo K.S. Nata Kadek Dedy Herawan Kadek Yomi Octania Karmila, Nita Kliwon Hidayat Kumalasari, Dinda Ayu Kusai ' Laila Hanum Laksmi, Ni Luh Putu Pitaloka Lalu Ilham Maryadi Lalu Syamsarumi Winata Muhammad Lamun Bathara LAULES PURWA, THIRSA LISNAWATI, ELSINTA Loula Indarizka Luh Gede Meydianawathi Lulu J. Uktolseja Lynda Susana Widya Ayu Fatmawaty M. Ramli M. Sahid M. Yamassan Jayasin Made Gunarsa Putra Made Heny Urmila Dewi Made Kembar Sri Budhi Malik, Iriyani Mamoran, I Nyoman Satria MARIA BINTANG Marlina Hotma Maryani Cyccu Tobing Matthew Gilbert Sinaga Maulida Agustina Mawardi Khairi Mayun Nandiasa Meika Syahbana Rusli Meldi Manuhutu Miranti Putri Ridwan Gucci Mita Nursalamah Purba Mochammad Muslich Mustadjab Mohammad Juffrie, Mohammad Muhammad Fadlan Siregar Muhammad Fitra Zambak Muhammad Ikhtiar Muhammad Imam Rafli Muhammad Isa Muhammad Khidri Alwi Muhammad Syawal Muhammad Yulis Hamidy Muhsuryono Muhsuryono Muhsuryono, Muhsuryono Mumin Rifai Mustofa Mustofa Naif Finahari Narendracista, I Dewa Gede Dinar Nasution, Annio Indah Lestari Navita Maharani Ni Luh Karmini Ni Luh Novi Restiyani Ni Made Darmadi Ni Made Rai Intan Tarisa Puspita Ni Made Rukmiyati Ni Nengah Wartini Ni Nyoman Yuliarmi Ni Putu Angelica Indah Putri, Ni Putu Angelica Ni Putu Ayu Purnama Margareni Ni Putu Martini Dewi Ni Putu Martini Dewi Ni Putu Sri Sundariani Ni Putu Trisnayanti Ni Putu Winanti Ni Putu Wiwin Setyari Ninin Khoirunnisa’ Nofri Antoni Nuhfil Hanani Nur Baladina Nur Heni Sri Palupi Nur Hidayah Nur Ulmy Mahmud Nuraeni Ekowati, Nuraeni Nurida Finahari Nursiyanto Nurul Yuliatul Mi’Rojah Nyoman Djinar Setiawina Nyoman Kirwati Oka Geria, Anak Agung Gede Okky Putra Sukma P.M. Dewi Pagiling, luther Pertiwi, Vi'in Ayu Perwira Putra, I Kadek Dwi Prana Dewi, Anak Agung Mirah Pratama, I Gede Risky Primus P. Bolaer Priyadi Nugraha P Puguh Jayadi Puji Handayani Putra, Yoga Darma Putri Budi S. Putu Nuniek Hutnaleontina Putu Wira Agustina Rafika, Ageng Setiani Rahmat Dwi Septiawan Rahmawati, Rahmawati Raihan Nurul Fahira Raka Riani Tanaya Rambiartha, Pande Nyoman Ratya Anindita Renanto Handogo Retno Arum Sary Ridwan Effendi Ridwan Syahputra Situmorang, Ridwan Syahputra Rina Sri Kasiamdari Rinidar Rinidar Rio Yuwono Rio Yuwono, Rio Ririn Kurnia Trisnawati Risdiana Putri Riswanda Himawan Rita Jannatul Arsyah Rivansyah Rivansyah Riyanti Isaskar Rizal Bustani Adzhar, Rizal Bustani Rizki Setyo Nugroho Rizki, Fitri Sri Rizki, Fitri Sri Rofika Rofika Rohani ' Ropita Adelina Sipayung, Ropita Adelina Rosalina Helen Purwitasari Rosid, Moh. Rosmaidar Rosmaidar Roy Andriyanto Rudi Ari Prayogi Rudy Yulianto Rumalean, Rahmawati Rusdarti - S. Arka Santosa . Sari, Rita Kumala Sarsa F. Sitaniapessy Septi Yunita Sari Septiana, Fani Erisa Serlynita Setyaningsih Setyawati, Ni Made Ayu Sita Sholikhan - Sholikhan Sholikhan SIH WILUJENG, NOVITA Sila Putra, I Ketut Adi Winanda Sirad, Mochammad Apriyadi Hadi Siti Aminah SITI FATIMAH Siti Hulli Tsalitsah Sofyan Husein Siregar Sondang Daniel Aritonang SRI ANGGARDINI PANUNGGUL, DIAN Sri Mentari Sri Rukmiyati, Ni Made Srirezeki, Wa Ode Nurdian Suartha Nyoman Sudarsana Arka Sudjinan Sudjinan Suhartini Suhartini Sulistyawati, Ni Luh Ketut Sri Sulistyo Sulistyo Sumartini, Ni Komang Ayuk Supiani . Suriansyah S SURYA DEWI RUSTARIYUNI Syafriwel, Syafriwel Syahrial Oemry Syahril Syahril Syahrurrozi Syaiful Mukmin Syapsan ' Syatari Retno Purwati T. Armansyah TR T. Romita Tatiek Koerniawati Andajani TATIK CHIKMAWATI Titi Jannati Tivany Edwin Udin Supriadi Vera sofiana Veranita, Mira Vijayanti, Made Dwi W. Wenegama Wafa, Imti Yazil Wahid Prayogo Wajuanna, Besse Rafiqah Andi Wayan Gita Kesuma Wayan Hesty Mayaswari Widiatmika, I Kadek Aditya Widya Andayani Wijaya, Gede Ngurah Wisnu Kesuma Wiwik Sulistyono Woro Agus Nurtiyanto Wulan Salviana Y. Titik Haryati, Y. Titik Yoseph Andreas Gual Yovitha Yuliejantiningsih Yudha Nurhantari Yulia Damayanti Yundari, Yundari Yusriani, Yusriani ZULFA, IKRIMATUZ Zuriati Murni