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All Journal Jurnal Teknologi Pertanian PINTER : Jurnal Pendidikan Teknik Informatika dan Komputer OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JURNAL PANGAN Jurnal Penyuluhan Perikanan dan Kelautan Teknologika Agroindustrial Journal MAP (Jurnal Manajemen dan Administrasi Publik) Community Empowerment : Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Community Service (Abdisci) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Sri Suhartini
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Mechanical Engineering Social Sciences Other

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INTRODUCTION TO SIAMESE ORANGE PROCESSING METHOD IN ORDER TO AVOID BITTER TASTE Hidayat, Nur; Anggarini, Sakunda; Sri Suhartini; RirisWaladatun Nafi’ah
Jurnal Abdisci Vol 1 No 2 (2023): Vol 1 No 2 Tahun 2023
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/abdisci.v1i2.130

Abstract

Sumbersekar is part of Dau Regency, which is a region famous for the production of fruits,vegetables, and flowers because it is located in a high area with a cold climate. Sumbersekar regionhas a variety of agricultural products, including superior vegetables and fruits. One of the leadingproducts is Siamese orange (Citrus nobilis). The problem that farmers must face is that the sellingprice of Siamese orange honey often drops during the high harvest season, which frequently harmsfarmers. When the selling price drops, many oranges are left on the tree and unprocessed due to theunknown processing technology of the oranges. One of the efforts to overcome excess unsold harvestis to carry out post-harvest processing. Processed processing of Siamese honey is an alternativeprocess because it is easy. However, the weakness of processing oranges made by domestic scaleindustries is that they still have a bitter taste so consumers do not like them. Therefore, introducingcitrus processing methods to avoid bitterness must be promoted so that their products have goodcompetitiveness in the market. The solution provided by the UB team is to provide training activitieson how to produce good processed citrus products and introduce good packaging technology. Thus,farmers in Sumbersekar Village can improve the quality of their processed Siamese citrus productsand compete better in local and regional markets. This will help increase farmers' incomes and reducelosses as the selling price of oranges falls during high harvests.
Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Tarif Pajak Efektif pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di BEI Sri Suhartini; Emi Masyitah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 1 (2026): Januari: Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i1.6039

Abstract

The effective tax rate is the amount of the tax burden calculated from the tax base multiplied by the applicable tax rate. This research aims to test and analyze the influence of profitability, liquidity and leverage on effective tax rates in food and beverage sub-sector companies listed on the Indonesian Stock Exchange. The research method used is quantitative research, with an associative approach. The data source used is secondary data. The population used in the research was 26 companies and the sample in this research was 10 companies. The sampling technique used was purposive sampling technique. Data collection techniques are documentation methods and library study methods. Data analysis techniques in this research use Descriptive Statistical Analysis, Classic Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, and Coefficient of Determination (R2). The results of this research show that profitability has an effect on the effective tax rate, liquidity has no effect on the effective tax rate, and leverage has an effect on the effective tax rate. The results of the analysis prove that profitability, liquidity and leverage influence the effective tax rate.
Co-Authors Abdul Hanan Adhi, Bambang Prasetya Adiraharja, Mohamad Ibrahim Ani Lutfiyanah C. Sri Hartati DEWANTO Dian Indriana Dodyk Pranowo Eka Nur Shabrina Emi Masyitah Heru Haerudin, Yayan Irnia Nurika Jaenudin Martiningsih Martiningsih, Martiningsih Nimas Mayang Sabrina Sunyoto Nugroho Mardi Wibowo Nur Hidayat Nur Hidayat Pigoselpi Anas Randy Aprilia Alfarizki Rini Sulastri RirisWaladatun Nafi’ah Sakunda Anggarini, Sakunda Sri Kumalaningsih Wanwan Jamaludin Wanwan Jamaludin A Widodo