Garuda - Garba Rujukan Digital

Pendampingan Penyusunan Dokumen Rencana Pembangunan Jangka Menengah Desa Sri Retno Indrastanti; Andy Dwi Bayu Bawono; Nursiam Nursiam; Shinta Permata Sari; Wafiatun Mukharomah
WARTA LPM WARTA Volume 13., N0. 2., September 2010
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v19i3.3228

The aimed of this community service activity is to increase understanding ofthe village stakeholders, members of the BPD and community representatives in thevillage of Makamhaji, Sub District of Kartasura, District of Sukoharjo about theformulation of the Village Medium Development Planning (RPJMDesa) Document ,this activity also provides assistance preparation of Medium Development Plan-Village formulation so that it appears the draft Development Plan-Village Makamhaji accordance with the Regulation of the Minister of Home Affair (MoHA) number 37 and 66 in the Year 2007.The methods used in these activities include training activities, discussions anddocument preparation assistance, the Village Development Plan implemented whichdirectly implemented in the Village of Makamhaji. Training was conducted over 2days at the Village Makamhaji, which was attended by 23 participants and technicalassistance activity was conducted over 2 months after the training done to provideguidance and assistance in order to improve the preparation of the document draft ofthe Village Development Plan, this assistance activities take place in two places,firstly in department of Accounting FE UMS, and Village meeting room Makamhaji.As a result of training and technical assistance of planning preparation produced thedraft of medium development plan document in Villages Makamhaji 2006 - 2012which has been prepared jointly by the trainees with reference to source documentssuch as RPJMD Sukoharjo, Kartasura District Strategic Plan, Development PlanningConsultation document (Musrenbang ) Makamhaji Village, District KartasuraSukoharjo.

The Difference of Phytoplankton Abundance from the Water around the Floating Cage Fish Culture Area and from the Area with No Cage, in the DAM Site of the Koto Panjang Reservoir Shinta Permata Sari; Asmika H. Simarmata; Clemen Sihotang
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

AbstractIn floating cage fish culture activities, degradation of feed remain and fish feces willaffect the abundance of phytoplankton content in the surrounding area. A research aims tounderstand the difference of phytoplankton abundance in the water from the cage area and fromthe area that has no cage has been done from June – August 2014. In the Koto Panjang Dam,the floating cage fish culture is in the DAM site. Samplings were conducted 4 times, once/2weeks. There were 3 stations, namely 200 m upstream of the cage area (S1), in the cage area (S2)and 200 m downstream of the cage area (S3). In each station, water samples were collected from3 different depth, surface; 2 secchi and 4 secchi depths. Parameters measured were pH,phosphate, nitrate, free carbon dioxide, dissolved oxygen, transparancy, temperature and depth.Results shown the abundance of phytoplankton in the S1 was 1,068 – 8,226 cells/L ; in the S2was 500 – 3,720 cell/L; and in the S3 was 777 – 5,100 cells/L. The highest abundance ofPhytoplankton was in S1, while the lowest was in the cage area (S2). Phytoplankton abundancein the cage area was different compare to the area with no cage. Phytoplankton abundanceindicates that the DAM site area of the Koto Panjang can be classified as mesotrophic, especiallyin the area around the cage. Other water quality parameter measured were temperature: 29 oC –31oC; transparancy 1,98 m – 2,55 m; depth: 27 m – 40 m; pH: 5, free carbon dioxide: 4,49mg/L- 11,48 mg/L; dissolved oxygen: 3,28 – 7,17 mg/L; nitrate: 0,02 – 0,28 mg/L; phosphate :0,03 – 0,35 mg/L. the values of water quality parameters indicate that the water quality in theDAM site of the Koto Panjang is good and might be able to support the life of aquatic organismsin that area.Keywords: Phytoplankton, cage fish culture, Koto Panjang DAM

TINJAUAN YURIDIS TERHADAP MALPRAKTIK YANG DILAKUKAN OLEH PERAWAT PADA RUMAH SAKIT SWASTA (ANALISIS DARI PERSPEKTIF HUKUM PERDATA) Shinta Permata Sari; Firdaus '; Ulfia Hasanah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar

In the case of demage which often suffer bypatient consequenced the mistake and/orfailure by healthy persons (especially nurse) because didn’t do their practice based on profesionof standard, at this moment the society has been knowed and has consciousness completelytowards law in occur. So, if healthy of service which the patients received not optimal evenappeared the bad condition or has bee happened malpractice, the society would proposed claimto healthy service and healthy persons who worked in becaused of demage. More the malpracticecase doing by nurse, claimed responsibility of law on their action. The purpose from written thisscripsion are; The first, The Responsibility of Private A Nurse of The Private Hospital WhoDone Malpractice To Patient, The Second, The Eforts of Law Which Done by Patient Towards ANurse Done Malpractice. The conclusion are, The first, the responsibility of private a nurse ofprivate on malpractice done towards the patient is submit to contract agreement between a nurseand the hospital, which based on Pasal 1601 jo. 1601a KUHPerdata. If in contract agreementwhich made between the nurse with the private hospital said certainly if the nurse responsibilityaccording to law based on the mistake consequenced by doing them, so the nurse shouldresponsibility to paid that demage, based on Pasal 1365 jo. 1366 KUHPerdata, and Pasal 58 ayat(1) Undang-undang Kesehatan. The second, the patient could do the eforts of law, like litigationand non litigation. Writter suggest, The first, the government should made regulation shelf whichregulated about malpractice doing by healthy persons (included nurse), so that there is umbrellaof law especially about malpractice. The second, Undang-undang Keperawatan need to revisionbecaused nothing regulated about responsibility of nurse if they do the malpractice. LawEnforcer so that interpretation to used private punishment which included Kitab Undang-UndangHukum Perdata as one of instrument of law which still occured in Indonesia untill this moment.Key words: Malpractice – Nurse – Demage – Responsibility of Private – The Private Hospital

Determinan yang Mempengaruhi Tax Saving pada Klasifikasi Industri Consumer Goods di Indonesia Meylinda Marditasari; Shinta Permata Sari
Perspektif Akuntansi Vol 4 No 1 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Taxes are the largest source of national income, but tax payable could burden and reduce corporare profit. Tax saving is company’s ability to save tax payable in line with giving attention to the stakeholder point of view about manager’s performance in managing the company. This study aims to examine the determinant factors: capital structurw, sales growth, depreciation, and the audit committee’s financial expertice that affect tax saving. The population of tis study is companies in te consumer goods industry classification that are listed on the Indonesia Stock Exchange in 2017-2019. The sample dertermines using purposive sampling and there are 69 company’s data that met the criteria. This study uses secondary data and the hypothesis is tested using multiple linier regression analysis. The results of hypothesis testing show that sales growth and depreciation affect tax saving. Meanwhile, capital structure and audit committee’s financial expertise do not affect tax saving

PENGARUH PENGETAHUAN DEWAN TERHADAP PENGAWASAN KEUANGAN DAERAH: PARTISIPASI KETERLIBATAN MASYARAKAT SEBAGAI PEMODERASI Lina Ayu Safitri; Shinta Permata Sari
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 7 No 2 (2018): Vol 7 No 2 Agustus 2018: Jurnal Ekonomi Bisnis Dan Kewirausahaan,
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pengetahuan dewan tentang anggaran sangat berkontribusi besar dalam pengawasan keuangan daerah (APBD). Oleh karena itu, anggota dewan harus mampu memperluas pengetahuan mengenai anggaran, agar dewan dapat melaksanakan tugasnya sebaik mungkin dalam pengawasan keuangan daerah (APBD). Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan dewan terhadap pengawasan keuangan daerah (APBD); dan untuk mengetahui pengaruh pengetahuan dewan terhadap pengawasan keuangan daerah (APBD) dengan partisipasi keterlibatan masyarakat sebagai pemoderasi. Populasi dalam penelitian ini adalah seluruh anggota dewan yang bekerja pada DPRD di wilayah Surakarta, khususnya Kabupaten Karanganyar dan Sukoharjo. Data dianalisis dengan model regresi sederhana dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis hipotesis pertama, diketahui bahwa pengetahuan dewan berpengaruh terhadap pengawasan keuangan daerah. Hasil analisis hipotesis kedua, juga menunjukkan bahwa pengetahuan dewan berpengaruh terhadap pengawasan keuangan daerah dengan partisipasi keterlibatan masyarakat sebagai pemoderasi.

Penerapan SAK EMKM Pada UD Rajawali Di Kabupaten Serdang Berdagai Shinta Permata Sari; Tarigan, Wico Jontarudi
Jurnal Ilmiah Accusi Vol. 4 No. 2 (2022): Jurnal Ilmiah Accusi Vol 4(2) November 2022
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gh9yzs29

Penelitian ini bertujuan untuk menganalisis penerapan SAK EMKM pada UD Rajawali di Kabupaten Serdang Berdagai. Penelitian ini menggunakan pendekatan deskriptif kualitatif, bertujuan untuk mengetahui penerapan SAK EMKM pada UD.Rajawali di Kabupaten Serdang Berdagai. Subjek penelitian ini adalah UD.Rajawali di Kabupaten Serdang Bedagai dan objek pada penelitian ini yaitu laporan keuangan seperti laba rugi dan neraca UD.Rajawali selama 3 bulan. Berdasarkan hasil penelitian, diketahui bahwa penyusunan laporan keuangan pada UD.Rajawali belum sepenuhnya sesuai dengan Standar Akuntansi Keuangan EMKM. UD.Rajawali hanya merekap informasi mengenai pendapatan dan pengeluran usaha yang dilakukan dalam sebulan. Kendala - kendala yang dihadapi UD.Rajawali dalam menyusun laporan keuangan yaitu kurangnya pengetahuan pemilik UD.Rajawali tentang SAK EMKM tentang penyajian laporan keuangan, belum adanya tenaga akuntansi profesional pada UD.Rajawali dan pemilik UD.Rajawali mengaku tidak menganggap penting penyusunan laporan keuangan

Analisis Strengts, Weaknesses, Opportunities, Threats (SWOT) Pada Greete Cafe Lubuk Begalung Ramdhani Bayu Putra; Yova Okta Vendra; Arif Hidayat; Sarah Lutfiah; Shinta Permata Sari
Jurnal Ilmiah Multidisiplin Keilmuan Mandira Cendikia Vol. 2 No. 13 (2024)
Publisher : Yayasan Pendidikan Mandira Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pengabdian Masyarakat ini bertujuan untuk mengetahui Strengths, Weaknesses, Opportunities dan Treathpada Greete Caffe Lubuk Begalung. Analisis SWOT merupakan bentuk analisis situasi dan kondisi yang bersifat deskriptif (memberi gambaran). Analisis ini menempatkan situasi dan kondisi sebagai faktor masukan, kemudian dikelompokkan menurut kontribusinya masing-masing. Analisa ini secara logis dapat membantu dalam proses pengambilan keputusan sehingga dapat digunakan sebagai alat efektif untuk menganalisis faktor- faktor yang mempengaruhi perusahaan, sebagai proses pengambilan keputusan untuk menentukan strategi.Dengan melakukan analisis SWOT ini kita bisa mengetahui apa kelebihan,kekurangan, ancaman serta peluang pada Greete Caffe. Serta kita bisa membuat solusi dari kekurang dan ancaman kemudian meningkatkan kelebihan yang ada Greete Caffe.

Penerapan SAK EMKM Pada UD Rajawali Di Kabupaten Serdang Berdagai Shinta Permata Sari; Tarigan, Wico Jontarudi
Jurnal Ilmiah Accusi Vol. 4 No. 2 (2022): Jurnal Ilmiah Accusi Vol 4(2) November 2022
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gh9yzs29

Penelitian ini bertujuan untuk menganalisis penerapan SAK EMKM pada UD Rajawali di Kabupaten Serdang Berdagai. Penelitian ini menggunakan pendekatan deskriptif kualitatif, bertujuan untuk mengetahui penerapan SAK EMKM pada UD.Rajawali di Kabupaten Serdang Berdagai. Subjek penelitian ini adalah UD.Rajawali di Kabupaten Serdang Bedagai dan objek pada penelitian ini yaitu laporan keuangan seperti laba rugi dan neraca UD.Rajawali selama 3 bulan. Berdasarkan hasil penelitian, diketahui bahwa penyusunan laporan keuangan pada UD.Rajawali belum sepenuhnya sesuai dengan Standar Akuntansi Keuangan EMKM. UD.Rajawali hanya merekap informasi mengenai pendapatan dan pengeluran usaha yang dilakukan dalam sebulan. Kendala - kendala yang dihadapi UD.Rajawali dalam menyusun laporan keuangan yaitu kurangnya pengetahuan pemilik UD.Rajawali tentang SAK EMKM tentang penyajian laporan keuangan, belum adanya tenaga akuntansi profesional pada UD.Rajawali dan pemilik UD.Rajawali mengaku tidak menganggap penting penyusunan laporan keuangan

PENDEKATAN HEXAGON FRAUD THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Putri Cahya Kusumastuti; Shinta Permata Sari
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4969

Laporan keuangan merupakan suatu instrumen penting bagi internal maupun eksternal perusahaan untuk memastikan kelangsungan usaha. Akan tetapi, beberapa manajer berusaha agar laporan keuangan terlihat baik di mata shareholder maupun stakeholder. Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan dengan pendekatan hexagon fraud theory yang melibatkan enam elemen: stimulus, kapabilitas, kesempatan, rasionalisasi, arogansi, dan kolusi. Penelitian ini menetapkan sampel perusahaan infrastruktur di Bursa Efek Indonesia berdasarkan IDX-IC tahun 2019-2022 dengan beberapa kriteria. Terseleksi 23 perusahaan atau 92 data dengan metode purposive untuk pemilihan sampel. Analisis regresi logistik digunakan untuk menguji hipotesis dalam teknik analisis data yang membuktikan faktor stimulus yaitu target keuangan dan faktor peluang yaitu karakteristik industri berpengaruh terhadap kecurangan laporan keuangan. Faktor lain yaitu: faktor stimulus dalam hal stabilitas keuangan, tekanan eksternal, dan kebutuhan keuangan pribadi; faktor kapabilitas; faktor peluang dalam hal ketidakefektifan pengontrolan; faktor rasionalisasi; arogansi; kolusi tidak berpengaruh terhadap kecurangan laporan keuangan.

Sustainable Business Training for MSMEs in Surakarta: Introduction to ESG, Fraud Prevention, and Strengthening Governance through Diversity Setiawati, Erma; Siti Aisyah Salim; Shinta Permata Sari; Eskasari Putri; Chania Aulia; Roostina Nugraheni Putri
Abdi Psikonomi Vol 6, No 3 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i3.14254

The advancement of technology and globalization has significantly changed production methods and environmental conditions, bringing economic benefits while also creating challenges such as pollution and climate change. Therefore, MSMEs in Indonesia need to adopt more responsible and sustainable business practices by applying Environmental, Social, and Governance (ESG) principles, fraud prevention, and strengthened governance supported by diversity. This study discusses an ESG training program conducted by the community service team of Universitas Muhammadiyah Surakarta to help MSMEs understand ESG, prevent fraud, and build stronger governance within their organizations. The results show that although challenges still exist in implementing ESG and good governance, the training successfully improved the participants’ knowledge and capabilities, enabling MSMEs to compete more effectively in the modern business environment while contributing to environmental and social sustainability.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search