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Pengaruh Perbedaan Temporer Dan Perbedaan Permanen (Book Tax Differences) Dan Ukuran Perusahaan Terhadap Pertumbuhan Laba Rizal, Muhammad; Komariyah, Siti
Studia Ekonomika Vol. 19 No. 1 (2021): Studia Ekonomika Volume 19 Nomor 1 Januari Tahun 2021
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v19i1.115

Abstract

Pertumbuhan Laba merupakan indikator kinerja perusahaan yang mengandung informasi penting untuk pengambilan keputusan investasi para stakeholder. Jika laba tinggi artinya manajemen dan perusahaan memiliki kinerja yang baik. Dengan pertumbuhan laba ini kita dapat mengetahui kondisi perusahaan dari suatu periode ke periode berikutnya apakah semakin membaik atau menurun. Penelitian ini bertujuan untuk meneliti perbedaan temporer, perbedaan permanen dan ukuran perusahaan terhadap pertumbuhan laba. Variabel terikat dalam penelitian ini adalah pertumbuhan laba dan variabel bebasnya adalah perbedaan temporer, perbedaan permanen dan ukuran perusahaan. Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI selama 5 tahun periode 2015-2019 yang berjumlah 12 perusahaan dengan menggunakan metode kuantitatif dan pengambilan sampel menggunakan metode purposive sampling serta menggunakan metode analisis regresi berganda (multiple regresion analysis) yang terdapat dalam program SPSS 21.0 (Statistical Program for Social Science). Hasil penelitian secara parsial menunjukan bahwa variabel perbedaan permanen memiliki pengaruhsignifikan terhadap pertumbuhan laba, perbedaan temporer tidak memiliki pengaruh yang signifikan terhadap pertumbuhan laba dan ukuran perusahaan juga tidak memiliki pengaruh yang signifikan terhadap pertumbuhan laba. Apabila diuji secara simultan, hasil penelitian menunjukan variabel perbedaan temporer, perbedaan permanen dan ukuran perusahaan berpengaruh secara signifikan terhadap pertumbuhan laba.
EFEKTIVITAS PEMBERIAN KITOSAN PADA PAKAN TERHADAP ORGANOLEPTIK IKAN LELE DUMBO (Clarias gariepinus) Syahputra, Nanda; Febri, Suri Purnama; Komariyah, Siti; Haser, Teuku Fadlon; Aprita, Ika Rezvani
Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan Vol 21 No 2 (2023): Jurnal Agroqua
Publisher : University of Prof. Dr. Hazairin, SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/ja.v21i2.3783

Abstract

The cultivation of dumbo catfish (Clarias gariepinus) has great potential to be a profitable business as long as farmers can overcome obstacles such as odors in ponds and fish. Maintenance ponds that are not paid enough attention to make the aroma of the resulting dumbo catfish slime stronger. In overcoming this problem, we need a material that can reduce the odor in dumbo catfish. One natural ingredient that can improve water quality and reduce odor in catfish is by mixing chitosan in the feed. The purpose of this study was to evaluate the effectiveness of chitosan in removing odors and to determine the best dose of chitosan for eliminating odors in dumbo catfish. This study used an experimental method with a completely randomized design (CRD). The treatments used were (P0 = without chitosan; P1 = 2% chitosan; P2 = 4% chitosan; P3 = 6% chitosan, with 3 repetitions for each treatment). Parameters observed included organoleptic tests including aroma, texture, and taste to determine the effect of chitosan on dumbo catfish meat. The results of the study showed that the addition of chitosan to feed had a significant effect on eliminating odors in the organoleptic (aroma, texture, taste) of African catfish. The best dose of chitosan to remove odor in dumbo catfish (Clarias gariepinus) is at P2 (dose 4%) and P3 (6%).
IDENTIFIKASI DAN PREVALENSI EKTOPARASIT PADA IKAN BANDENG (Chanos chanos) SERTA KAITANNYA TERHADAP LINGKUNGAN DI TAMBAK GAMPONG BAYEUN, ACEH TIMUR Farlizah, Thasya Thasya; Putriningtias, Andika; Komariyah, Siti
Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan Vol 21 No 2 (2023): Jurnal Agroqua
Publisher : University of Prof. Dr. Hazairin, SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/ja.v21i2.4022

Abstract

Milkfish (Chanos chanos) is one of the main aquaculture commodity species and has an important market value.  The rapid development of milkfish cultivation is due to the good performance and growth rate of milkfish.  In line with the large number of enthusiasts for fish farming, there are also a number of disturbing problems, thus hindering the development of aquaculture businesses, one of which is infectious diseases caused by parasites.  Therefore, the purpose of this study was to identify and determine the prevalence rate of ectoparasites in milkfish (Chanos chanos) in Gampong Bayeun ponds, East Aceh.  Sampling was carried out at the Gampong Bayeun pond, East Aceh from 29 August to 9 September 2022 with a total of 90 milkfish samples.  Sampling was carried out 9 times.  Sampling was carried out when the fish were 2 months old.  Identification of ectoparasites was carried out at the Laboratory of the Faculty of Agriculture, Samudra University.  The results of this study found three types of ectoparasites that infect milkfish, namely Trichodina sp., (30%), Unitubulotestis sp.  (17.8), Dactylogyrus sp., (15.6%).  The most common type of parasite found was Trichodina sp., which was found in 278 parasites in milkfish.
EFEKTIVITAS DOSIS HORMON TIROKSIN YANG BERBEDA TERHADAP KINERJA PERTUMBUHAN DAN KELANGSUNGAN HIDUP IKAN DEPIK (Rasbora tawarensis) Putro, Riski Nogo; Komariyah, Siti; Febri, Suri Purnama; Hasir, Iwan
Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan Vol 21 No 2 (2023): Jurnal Agroqua
Publisher : University of Prof. Dr. Hazairin, SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/ja.v21i2.4034

Abstract

Depik fish is a fish which is one of the endemic species in Lake Laut Tawar, Central Aceh Regency. Typical fish of the Gayo community which is currently being developed for domestication. However, from the results of several studies, the growth of depik fish is relatively slow, so it needs to be increased. One way to accelerate the growth of depik fish is by hormonal induction, through immersion in the hormone thyroxine with different doses. The aim of this research is to evaluate the growth performance and survival of depik fish soaked in thyroxine hormone with different doses of thyroxine hormone. This research was carried out at the Lukup Badak Fish Seed Center (BBI), Central Aceh using a completely randomized design (CRD) experimental method with four treatments and three repetitions. The treatments in this research were different durations of immersion in the thyroxine hormone, namely: no dose (P0), 0.05 mg/ liter (P1), 0.1 mg/ liter (P2), and 0.15 mg/ liter (P3). Meanwhile, the duration of the thyroxine hormone soaking used is 24 hours. Rearing of fish seeds is carried out using an Aquarium measuring 30 cm long, 20 cm wide and 25 cm high according to the treatment, for 28 days with a stocking density of 20 fish/container. This study concluded that different doses of the thyroxine hormone in Depik fish fry gave the highest growth in the treatment dose of 0.15 mg/liter, while the lowest growth was in the control treatment (no dose).
PENGGUNAAN GLUTAMIN PADA PAKAN KOMERSIL UNTUK PERTUMBUHAN DAN KELANGSUNGAN HIDUP LOBSTER AIR TAWAR (C. quadricarinatus) Nurvanni; Abdul Samad, Agus Putra; Komariyah, Siti; Hasri, Iwan
Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan Vol 22 No 1 (2024): Jurnal Agroqua
Publisher : University of Prof. Dr. Hazairin, SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/ja.v22i1.4287

Abstract

Freshwater lobster (C. quadricarinatus) is a commodity that lives in lakes, swamps, and rivers. Currently, freshwater lobsters are in great demand both for consumption and for aquarium aesthetics. This research is to increase the growth and survival of freshwater crayfish by using the method of different doses of glutamine in commercial feed. The research design carried out was a Completely Randomized Design (CRD). consisting of 4 treatments with 3 repetitions. During the 35 day rearing period, research showed significant differences between each treatment in absolute weight growth, absolute length, weight growth percentage, daily growth rate, and survival of Freshwater Lobster (C. quadricarinatus). The use of glutamine in commercial feed shows that the best results in glutamine dosage for the growth of Freshwater Lobster (C.quadricarinatus) were found in the V2 treatment with a dose of 2% ml and the lowest in the control V0 treatment. This study recommends the use of glutamine in commercial feed to increase the growth and survival of freshwater lobsters (C. quadricarinatus)
PENGARUH PADAT TEBAR BENIH IKAN GURAME (Osphronemus gouramy) PADA SISTEM TRANSPORTASI TERTUTUP DENGAN PEMBERIAN ANESTESI MINYAK CENGKEH Iyeda, Chandra; Komariyah, Siti; Febri, Suri Purnama; Khairi, Ikhsanul; SPF
Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan Vol 22 No 1 (2024): Jurnal Agroqua
Publisher : University of Prof. Dr. Hazairin, SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/ja.v22i1.4330

Abstract

This study aims to evaluate the survival rate and oxygen consumption level of gourami fry with different stocking densities. The method used in this study was an experimental method with 4 treatments repeated 3 times. Each treatment was given a clove oil anesthetic dose of 0.05 ml/L. Treatment P1=20 head/L, P2=25 head/L, P3=30 head/L, and P4=35 head/L. The results of this treatment have a significant effect on the survival of gourami seeds and the level of oxygen consumption of gourami seeds. The highest survival rate for gourami fish seeds was in the P4=35 fish/L treatment with a value of 76%, then continued with the P3=30 fish/L treatment with a total value of 73%, and the P1=20 fish/L treatment with a total value of 48%. Meanwhile, P2=25 fish/L obtained the lowest survival value, namely 44%. The highest level of oxygen consumption (TKO) was obtained in the P4=35 head/L treatment, namely 1.13, while the lowest value was obtained in the P2=25 head/L treatment with a total value of 0.77. Based on the results of the research that has been carried out, it can be concluded that the best stocking density for gourami fish seeds with closed wet transportation treatment given clove oil anesthesia is 35 fish/L because it obtains a high survival value.
The Relationship Of The Climate Change Factor With The Event Of Dengue Hemorrhagic Fever in Palu City Year 2013-2017 Rau, Muh. Jusman; Komariyah, Siti; Pitriani, Pitriani
Preventif : Jurnal Kesehatan Masyarakat Vol. 10 No. 2 (2019): Volume 10, No. 2 (2019)
Publisher : Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/preventif.v10i2.123

Abstract

Temperature, rainfall and relative humidity are considered important climatic factors that contribute to the growth and spread of mosquito vectors and potential dengue outbreaks. The purpose of this study was to determine the relationship of air temperature, humidity, and rainfall with the incidence of DHF in the city of Palu in 2013-2017. This type of research is quantitative with correlation design. The sampling technique uses total sampling. The data source uses secondary data, namely the number of DHF events from the Palu City Health Office and climate data from the Mutiara Palu Meteorological Station. Data analysis using Pearson correlation test, the results of the study showed the strength of the temperature relationship with the incidence of DHF was very weak (r = -0.087), negative patterned and there was no significant relationship (ρ = 0.253). The strength of the humidity relationship with the incidence of DHF was very weak (r = 0.029), positive patterned and there was no significant relationship (ρ = 0.412). The relationship strength of rainfall with the incidence of DHF was very weak (r = 0.001), positive patterned and there was no significant relationship (ρ = 0.496). The conclusion was not found a meaningful relationship between the variables of temperature, humidity, and rainfall with the incidence of DHF. To overcome the DHF incident, it is expected that the Palu City Health Office can increase efforts to control DHF by increasing environmental improvement by running programs such as 3M Plus, Mosquito Nest Eradication (PSN), Abatization, and fogging.
PENERAPAN PELAT BETON BERTULANG HYBRID RAMAH LINGKUNGAN PADA INFRASTRUKTUR PINTU AIR TAMBAK UNTUK MENINGKATKAN PRODUKTIVITAS PETANI Fajri, Haikal; Hamdani, Hamdani; Fitria, Liza; Komariyah, Siti; Basrin, Defry; Irwansyah, Irwansyah; Riswandy, Muhammad; Fauzia, Arisna; Zulfadhli, Zulfadhli; 'adah, Lailissa
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 12 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i12.%p

Abstract

Ketahanan pangan di wilayah pesisir sangat dipengaruhi oleh dinamika demografi dan alih fungsi lahan. Pertumbuhan populasi manusia yang pesat, ditambah dengan berkurangnya tambak budidaya akibat alih fungsi menjadi kawasan pemukiman dan industri, menghadirkan tantangan besar. Keberhasilan produksi udang—suatu kegiatan yang berkontribusi signifikan terhadap peningkatan kesejahteraan ekonomi masyarakat nelayan dan pengentasan kemiskinan—sangat bergantung pada ketersediaan infrastruktur yang andal, hemat biaya, dan berkelanjutan secara lingkungan. Diskusi antara tim pengabdian masyarakat dan mitra pemangku kepentingan menunjukkan bahwa kebocoran sering terjadi pada pintu air kayu yang umum digunakan di wilayah tersebut. Masalah ini terutama disebabkan oleh salinitas air yang tinggi, variabilitas iklim, dan dampak banjir pasang surut (ROB) serta banjir dataran tinggi, yang secara kolektif menyebabkan degradasi infrastruktur. Lebih lanjut, keterbatasan akses transportasi masih menjadi kendala yang berkelanjutan, yang menghambat distribusi benih udang, pakan, dan hasil panen karena tidak adanya infrastruktur transportasi yang memadai. Untuk mengatasi masalah ini, diusulkan Program Pengabdian Masyarakat (PKM), yang menekankan penerapan pelat beton bertulang hibrida ramah lingkungan dengan bahan baku limbah cangkang sawit. Inisiatif ini diharapkan dapat memberikan solusi yang efektif dan berkelanjutan terhadap tantangan yang dihadapi oleh komunitas mitra. Proses fabrikasi akan didokumentasikan secara sistematis dalam sebuah modul teknis yang terdiri dari spesifikasi detail dan gambar teknik, yang akan berfungsi sebagai materi pembelajaran untuk kegiatan Pelatihan untuk Pelatih (ToT). Diharapkan lembaga mitra selanjutnya akan menyebarluaskan pengetahuan ini secara berkelanjutan kepada masyarakat luas.
Peran Sumber Informasi, Keluarga, Pola Makan, Aktivitas Fisik, dan Status Gizi dalam Pencegahan Diabetes Mellitus Gestasional pada Ibu Hamil di Rumah Sakit Umum Daerah Kabupaten Kediri ( RSKK) Komariyah, Siti
Judika (Jurnal Nusantara Medika) Vol 9 No 1 (2025): Volume 9 No 1 April 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/judika.v9i1.25870

Abstract

Pencegahan diabetes mellitus gestasional merupakan usaha yang dilakukan individu untuk mengatur atau mengendalikan kadar gula darah agar tidak mengganggu kehamilan serta kesehatan ibu dan bayi. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh langsung dan tidak langsung serta besar pengaruh dari sumber informasi, peran keluarga, pola makan, aktivitas fisik, dan status gizi terhadap pencegahan diabetes mellitus pada ibu hamil. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner, dengan sampel sebanyak 60 responden dan rancangan cross-sectional Penelitian dilaksanakan pada Maret 2025 di Poli Kebidanan dan Kandungan RSKK. Metode analisis yang diterapkan adalah Structural Equation Model (SEM) dengan menggunakan SmartPLS 2.0 dan SPSS 18. Hasil penelitian menunjukkan bahwa faktor pencegahan diabetes mellitus pada ibu hamil dipengaruhi oleh sumber informasi (23,02%), peran keluarga (19,24%), pola makan (7,32%), aktivitas fisik (18,78%), dan status gizi (13,08%). Pengaruh langsung terhadap pencegahan diabetes mellitus pada ibu hamil adalah 81,44%, sedangkan pengaruh tidak langsung sebesar 1,44%. Total pengaruh langsung dan tidak langsung terhadap pencegahan diabetes mellitus pada ibu hamil adalah 82,88%. Semakin baik informasi, peran keluarga, pola makan, aktivitas fisik, dan status gizi ibu, semakin efektif pencegahan terhadap diabetes mellitus.
The effect of the color of the rearing container on the growth and survival of tambaqui (Colossoma macropomum) Fikri, Andrian; Febri, Suri Purnama; Komariyah, Siti; Maulida, Cici; Aprita, Ika Rezvani; Nazlia, Suraiya; Setyawan, Febby Hadi; Pulungan, Ahyar; Widya, Devita Aristya Sri
Jurnal Perikanan Terpadu Vol 6, No 2 (2025): Jurnal Perikanan Terpadu Volume 6 Nomor 2
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpterpadu.v6i2.13502

Abstract

Tambaqui (Colossoma macropomum) is a commodity with high economic value because it is a consumption fish. The purpose of this study was to analyze the effect of different colors of rearing containers on the growth and survival of freshwater pomfret fry. The method used in this study was an experimental method with 4 treatments repeated 3 times. In each treatment, a different color was given: P1 = transparent (control), P2 = black, P3 = blue, P4 = green. The results of these treatments significantly affected absolute weight growth, absolute length growth, and daily growth rate. Meanwhile, the survival rate and feed conversion ratio did not have a significant difference. The highest absolute weight growth was found in P3 at 13,67g, while the lowest absolute weight growth was found in P1 at 8,75g. The highest absolute length growth was found in P3 at 3,49cm, while the lowest absolute length growth was found in P1 at 2,39cm. Meanwhile, the highest daily growth rate was found in P3 at 34,18g, while the lowest daily growth rate was found in P1 at 21,88g. From the results of providing different container colors in the maintenance container, the brighter the color used, the better the resulting growth is categorized
Co-Authors 'adah, Lailissa Afriansyah, Ardi Agus Putra AS Agus Susilo Agustono, Bodhi Ahsan, Ainania Aina, Nurul Aini, Lilia Miftachul Nur Akhfar, Kurniati Alham, Fiddini Amma, Tasurun Antoni Antoni Ati Musaiyaroh, Ati Azmi, Fauziah Bahrudin, Arik Bani Nurhakim Batubara, Paisal Berasa, Abshar H Bulkani, Bulkani C.M. Sri Lestari, C.M. Sri Dadang Sundawa, Dadang DEDI JUSADI Defry Basrin Denik Dwi Susanti DIAN RAHMAWATI Dian Rahmawati EDY RIANTO Fadlon Haser, Teuku Fajar Wahyu Prianto Fajri, Haikal Farlizah, Thasya Thasya Fatwana, Nurullah Fauzia, Arisna Febi Dwi Widayanti Febri, Suri Purnama Feranosa, Cinda Fikri, Andrian Fitrawati, Rahmi Fivien Muslihatinningsih Franita Kusumawati, Dhian gustiana, cut Hamdani Hamdani Handayani, Kristina Hanisah, Hanisah Harahap, Antoni Haser, Teuku Fadlon Hasibuan, Destriana Hasir, Iwan Herlina Putri Endah Sari Husna, Hayatul Ika Rezvani Aprita Ikhsanul Khairi Indira, T. Dwi Intan Sari Ramdhani Irwansyah Irwansyah Isma, Fauzan Isma, Muhammad Fauzan Iwan Hasri Iwan Hasri, Iwan Iyeda, Chandra Jamaluddin Jamaluddin Junariah, Siti Jusniati Kamal, Sauki Kamaria, Sitti Ketut Tirtayasa Khamdiyah, Siti Khusnul Khatimah, Diah Ayu Kokom Komalasari Ladio, Mika Laila Fitri Laksana, Bela Tri Laksono Trisnantoro Lathifah Nuryanto, Iis Lia Agustin Lia Agustin Lijana, Lijana Lilis Yuliati Liza Fitria, Liza Lumbantobing, Owen Agustinus Mahyuny, Siska Rita Malik, Mhd Marnita, Yenni Maulana, Teuku Alrian Maulida, Cici Maulida, Nia Mauliza, Ria Moehammad Fathorrazi Moh. Adenan mudzakir, mudzakirabdillanasution Muh Jusman Rau MUHAMMAD AGUS SUPRAYUDI Muhammad Nur MUHAMMAD RIZAL Mulianda, Riski Saputri Sianipar Mulya Fitra Nanik Istiyani Nastiti, Iche Fatmasari Nasution, Lucky Marzuki Nathania, Clarissa Ardella Nazlia, Suraiya Nissa, Tiffany Dian Noormawanti, Noormawanti Nur Farida, Hana Nurmalia, Nurmalia Nurvanni Panggabean, Immanuel Perdinan Pebry Aisyah Putri Batubara Pitriani, Pitriani Purba, Ivrado Purba, Mustika Purnawati, Purnawati Purwanto Puspaningtyas, Noffitria Putri Azzahroh Putrinigtias, Andika Putriningtias, Andika Putriningtias, Andika Putriningtias Putro, Riski Nogo R. Andi Sularso Rachmawati Rusydi, Rachmawati Rahmahani, Jola Rahman, Handono Fatkhur Ramadani, Tariska Putri Ramayanti, Ramayanti Ramli, Kamrianti Renanti, Tia Ridhaya, Ridhaya Riska Rian Fauziah riswandy, muhammad Rita Rahmaniati Rosmaiti, Rosmaiti RR. Ella Evrita Hestiandari Rukmaini Rusyani, Emy Saeful Anwar Safrun, Muhammad Saleh, Irma Suryani Samad, Agus Putra A. Saragih, M.Sc, Faoeza Hafiz Sari, Nurnilam Satwika, Pratista Widya Seprianto, Seprianto Seriwanti, Seriwanti Setyawan, Febby Hadi Shulthoni, Mochammad Siagian, Dame Intan Simamora, Ica Maria Sinaga, Lisna Siti Fatimah Siti Juariah Siti Khotimah Siti Muntowiyah Siti Nuraini Siti Nurbayani Sofiah, Rodatus SPF Sri Ayu Insani Subiyantoro, Hari Sugito - Sumiati Sumiati Sutantio, Raden Alamsyah Syahputra, Nanda Syawalani, Syawalani Tamba, Jappi Tua Tauriana, S. Teguh Hadi Priyono Teuku Muhammad Faisal, Teuku Muhammad Tisnawati, Nina Tumiharti, Tumiharti Utami, Shintya Fatma Tri Wahyuningsih, Sila Sakti Sri Wibisono, Sunlip Wicaksono, Annas Setya Widya, Devita Aristya Sri Yolanda, Riska Yusrizal Akmal Zulfadhli Zulfadhli