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All Journal Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum WARTA Perspektif Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Ilmiah Accusi Jurnal Ilmiah Multidisiplin Keilmuan Mandira Cendikia (JIMK-MC)
Shinta Permata Sari
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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

Abstract

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

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Abstract

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

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Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.76 KB) | DOI: 10.24246/persi.v4i1.p75-88

Abstract

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

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Abstract

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.
Analisis Risiko Terhadap Keputusan Pembayaran Menggunakan Metode Shopee Paylater pada Kalangan Mahasiswa di Universitas Muhammadiyah Surakarta Amelia Fatimah Az Zahra; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8445

Abstract

Technological developments have become increasingly sophisticated, where most activities already use digital technology. Including in transactions and payment methods that already utilize this technology. Shopeepaylater is one of the current payment methods that is carried out after purchase, or known as "Buy Now Pay Later", where users can pay in installments for a product with a certain tenor without using a card, with the aim of facilitating its use in meeting all their life needs. In addition to all the conveniences provided, it is recommended that users be more careful and understand the risks that may occur. This study aims to determine and analyze the effect of risk perception on interest in using shopeepaylater. The sample criteria used in this study were shopeepaylater users at the Muhammadiyah University of Surakarta in 2024. The data for this study used 100 questionnaires filled out by active shopeepaylater users. The analysis tool used for this study was multiple linear regression analysis. The results of this study found that it can be concluded that the variables (RW) Time Risk (X1), (RK) Performance Risk (X2), (RF) Financial Risk (X3), and (RS) Social Risk (X4) have a positive effect on (KP) Payment Decision (Y). While (RP) Psychological Risk (X5) has a negative effect on (KP) Payment Decision (Y). And the dominant factor that influences (KP) Payment Decision is (RK) Performance Risk which is indicated by the largest regression coefficient value compared to the variables (RW) Time Risk, (RF) Financial Risk, (RS) Social Risk and (RP) Psychological Risk, which is 0.787.
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

Abstract

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
Nilai Perusahaan: Apakah Dipengaruhi Green Accounting, Performansi Lingkungan dan Kemampulabaan? Fania Maulida Pangesti; Shinta Permata Sari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 1 (2025): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i1.6959

Abstract

Firm value is an interpretation of the firm's process from time to time in running the activities from its inception to the present. This study aims to analyse the effect of Green Accounting, Environmental Performance, and Profitability on Firm Value. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique use a purposive sampling method and obtained a sample of 102 companies that met the criteria. Firm value is measured using Tobin's Q proxy. The research method used is quantitative research. The data source use secondary data in the form of company's annual financial statements. The data analysis technique used is multiple regression analysis with the SPSS 25 program. The results show that environmental performance and profitability effect firm value, while green accounting has no effect on firm value.
Analisis Faktor-faktor yang Mempengaruhi Corporate Sustainability Anggi Adellia; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6799

Abstract

Corporate Sustainability is part of the company's seriousness in making long-term transformation to maintain the sustainability of stakeholders in the present and in the future. This study aims to determine the effect of green accounting, material flow cost accounting, and green intellectual capital on corporate sustainability. This study uses a quantitative method with an associative approach. The population in this study are all companies listed on the Indonesia Stock Exchange. The sample of this study is basic material sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period which are taken using a purposive sampling technique. This study uses secondary data obtained through the official website of the Indonesia Stock Exchange and related companies. The data analysis method uses multiple linear regression analysis using the SPSS program. The results of the study show that green accounting and green intellectual capital have an effect on corporate sustainability, while material flow cost accounting does not have an effect on corporate sustainability.
Pendekatan Fraud Hexagon Untuk Mendeteksi Potensi Kecurangan Laporan Keuangan Pada Perusahaan Properti dan Real Estate di Indonesia Adhilla Harumningtyas; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6800

Abstract

This study aims to analyze the effect of the fraud hexagon elements in detecting fraudulent financial reports which includes six elements, namely stimulus, capability, collusion, opportunity, rationalization, and ego. This research is quantitative research using secondary data. The sample is property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. The sampling technique uses a purposive sampling method and there are 54 companies in the sample that meet the criteria. The data analysis technique used in this research is logistic regression analysis using SPSS 25. The results of this research show that the stimulus factor in financial stability and the capability factor in change in director have effect on fraudulent financial reports, while the stimulus factor in financial targets, external pressure, personal financial need; the opportunity factor in the nature of industry, ineffective monitoring; the rationalization factor in change in auditor; the ego factor in the frequent number of CEO's picture; and the collusion factor in cooperation with government project have no effect on fraudulent financial reports.
Co-Authors Adhilla Harumningtyas Amelia Fatimah Az Zahra Andy Dwi Bayu Bawono Anggi Adellia ARIF HIDAYAT Asmika Harnalin Simarmata Clemen Sihotang Fania Maulida Pangesti Firdaus ' Lina Ayu Safitri Meylinda Marditasari Nursiam Nursiam Ramdhani Bayu Putra Sarah Lutfiah Sri Retno Indrastanti Ulfia Hasanah Wafiatun Mukharomah Wico Jontarudi Tarigan Yova Okta Vendra