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DAMPAK KONSERVATISME AKUNTANSI, UKURAN PERUSAHAAN PADA KUALITAS LABA DIMODERASI OLEH KOMISARIS INDEPENDEN Lusiana Lusiana; Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25106

Abstract

This review aims to examine what accounting conservatism and firm size mean toearnings quality and the effect of independent commissioners on the correlationbetween accounting conservatism with firm size and earnings quality in manufacturingcompanies listed on the Indonesia Stock Exchange in 2018-2020. The tests in thisreview were carried out using a purposive testing strategy in which information wasobtained from 51 organizations during 2018 to 2020. Likewise, the information in thisreview was handled using the EViews 11 programming variant. The results obtainedfrom the tests carried out indicated that accounting conservatism had no significantimpact on earnings quality. While the size has a significant effect on the quality ofincome. Then, at that time, the independent commissioner who acted as a moderatingvariable was able to moderate the relationship between accounting conservatism andearnings quality but could not moderate the relationship between firm size and earningsquality.
KONSEP RAUDHATUL ATHFAL TERHADAP PENDIDIKAN ANAK USIA DINI LUSIANA LUSIANA
Darussalam Vol 24, No 02 (2023): Darussalam : Jurnal Ilmiah dan Sosial
Publisher : Institut Agama Islam Darussalam Martapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58791/drs.v24i02.380

Abstract

Raudhatul Athfal merupakan salah satu lembaga pendidikan anak usia dini yang berlandaskan keislaman dengan konsep Alquran dan Hadist. Pendidikan islam anak usia dini melalui Raudhatul Athfal berperan sebagai lembaga yang dapat membentuk kepribadian anak dengan menanamkan nilai-nilai agama, moral dan pada sisi pertumbuhan serta perkembangan dalam aspek psikis, fisik, kognitif serta perkembangan sosial dan agama. Oleh sebab itu, Raudhatul Athfal menjadi lembaga pilihan para orang tua yang memiliki tugas-tugas pada lembaga kemasyarakatannya dan yang tidak dapat lagi mendidik anaknya untuk segala jenis kebutuhan keterampilan dalam hidup. Berdasarkan kenyataan di atas menunjukkan bahwa Raudhatul Athfal sudah semestinya mendapatkan perhatian besar dalam pengelolaannya dan meningkatkan mutu layanan pendidikan dengan melakukan 8 (delapan) standar pendidikan yang telah ditetapkan. Adapun tujuan penelitian ini adalah untuk mengetahui dasar teori Raudhatul Athfal berdasarkan hasil penelitian yang telah dicapai dalam bidang pendidikan anak usia dini. Metode penelitian yang digunakan adalah metode kualitatif jenis non-interactive.  Hasil penelitian menunjukkan bahwa dasar teori Raudhatul Athfal sebagai lembaga pendidikan anak usia dini berkonsepkan ajaran islam yang bersumber pada alquran dan hadis, materi dan kurikulum yang digunakan adalah dasar-dasar ajaran islam. Sehingga dapat disimpulkan bahwa Raudhatul Athfal merupakan lembaga pendidikan anak usia dini yang berteorikan kepada Alquran dan Hadis serta nilai-nilai agama.Kata kunci: Orang Tua, Paud, Raudhatul Athfal
Hubungan Pemberian Susu Formula dengan Kejadian Diare pada Balita Usia 0-24 Bulan di Wilayah Kerja Puskesmas Banjarbaru Fitria Aningsih; Agus Rahmadi; Lusiana Lusiana; STIKES Husada Borneo; Alumni STIKES Husada Borneo
Jurnal Kesehatan Indonesia Vol 4 No 1 (2013): November
Publisher : HB PRESS

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

Abstract

Health is one aspect of social life, quality of life, workforce productivity, morbidity and high mortality in infants and children, the decreasing physical work and mental development is impaired is a direct or indirect result of the health problems of children. This study aims to determine how related event giving milk formula with diarrhea in children working in the area health unite Banjarbaru. This research is an analytic cross sectional population is all women having babies aged 0-24 months coming months poly treatment MTBS at health centers Banjarbaru working area. The samples in this study were 68 people. The analysis was conducted perpetually descriptive and statistical examine chi-square test. From the results of this research note that there is a link between formula feeding with the incidence of diarrhea in children in the working area Banjarbaru Health Center. Expected for parents should remember the content of exclusive breastfeeding exclusive breastfeeding is better than formula milk.
PENGARUH KAPUR DAN PUPUK KOTORAN AYAM TERHADAP PERTUMBUHAN DAN HASIL JAGUNG DI LAHAN SULFAT MASAM LUSIANA LUSIANA; DINI ANGGOROWATI; ELLY MUSTAMIR
Jurnal Sains Pertanian Equator Vol 6, No 1 (2017): April 2017
Publisher : Fakultas Pertanian Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jspe.v6i1.18690

Abstract

EFFECT OF LIME AND CHICKEN DUNG FERTILIZER ON THE GROWTH AND YIELD OF CORN ON ACID SULPHATE SOIL Lusiana(1), Dini Anggorowati(2), Elly Mustamir(2), Basuni,(2) (1)Student and (2)Lecturer of Agriculture Faculty Tanjungpura University Pontianak Email : lusianauntan@yahoo.com ABSTRACT   This study aims to determine the best dosage of lime and chicken dung fertilizer on the growth and yield of corn on acid sulphate soil and to investigate the interaction between lime and chicken dung fertilizer. The research conducted at Parit Canggek Village District of Sungai Kakap Kubu Raya Regency using a split plot design with two factors. The first factor is lime with two levels of treatment (1 ton/ha and 2 ton/ha), the second factor is chicken dung with 3 levels of treatment (0 ton/ha, 7,5 ton/ha and 15 ton/ha). The observed variables in this study consist of plant height, leaf area, plant dry weight, root volume, cob length, cob diameter, cob weight and weight of 1000 seeds. The results showed that the lime adding is only significant on the root volume, while the chicken dung fertilizer significantly affected all the observed variables, but no interaction between the lime addition and chicken dung fertilizer. In this study, additoin of the dose of lime 1-2 ton/ha and chicken dung fertilizer 7,5-15 ton/ha can increase growth and yield of cord in acid sulphate soil. The addition of chicken dung 7,5 ton/ha dosage for root volume and plant height on fourth week. The addition of chicken dung 15 ton/ha for the dry weight, leaf area and plant height on second, third and fifth week, while the effective dosage results for cob length, cob diameter and weight of 1000 seeds is 15 ton/ha of chicken dung, but for the cob weight is 7,5 ton/ha. The addition of lime 1 ton/ha for plant height on second, third and fifth week, while on generative growth the effective dose for cob diameter is 2 ton/ha of lime dosage and for 1000 grain weight, cob length and cob weight per plot is 1 ton/ha of lime dosage.   Keywords: acid sulphate soil, chicken dung, corn, lime
ANALISIS PENJADWALAN DENGAN MENGGUNAKAN METODE LINE OF BALANCE PADA PROYEK KONSTRUKSI REPETITIF (STUDI KASUS PROYEK PEMBANGUNAN PERUMAHAN KOMPLEK TNI JALAN ARTERI SUPADIO) Josephanie Johan Liauw; Lusiana Lusiana; Syahrudin Syahrudin
JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang Vol 9, No 4 (2022): JeLAST Desember 2022
Publisher : JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jelast.v9i4.60414

Abstract

Proyek pembangunan Komplek Perumahan TNI Jalan Arteri Supadio, Kubu Raya, Kalimantan Barat adalah proyek pembangunan rumah tipe 45 sebanyak 60 unit yang dijadwalkan akan dilaksanakan selama 251 hari kerja. Proyek konstruksi perumahan merupakan proyek dengan sifat sederhana dan berulang sehingga membutuhkan suplai tenaga kerja yang menerus dan terjadwal dengan baik tanpa tertunda. Pemilihan metode penjadwalan yang sesuai dengan karakteristik proyek merupakan salah satu upaya untuk memperoleh penjadwalan yang optimal. Metode Line of Balance merupakan metode penjadwalan untuk proyek berulang yang diagramnya digambarkan dengan suatu garis yang mewakili satu jenis pekerjaan. Analisis dilakukan terhadap 5 skenario penjadwalan yang terdiri atas penjadwalan existing (skenario 1), penjadwalan ulang metode Line of Balance dengan menggunakan data proyek (skenario 2), penjadwalan ulang metode Line of Balance dengan durasi analisis (skenario 3), penjadwalan ulang metode Line of Balance dengan perataan tenaga kerja (skenario 4), penjadwalan ulang skenario metode Line of Balance dengan asumsi tenaga kerja spesialis (skenario 5). Maka berdasarkan dari hasil analisis terhadap 4 parameter yakni biaya tenaga kerja, durasi penyelesaian, line efficiency, dan smoothness index, diperoleh penjadwalan terbaik adalah skenario 5c, penjadwalan metode Line of Balance dengan tenaga kerja spesialis asumsi pekerjaan disub-kontrakkan.Kata kunci : Metode Line of Balance, Penjadwalan Ulang, Proyek Repetitif.
ANALISIS PRODUKTIVITAS TENAGA KERJA PADA PEKERJAAN PEMASANGAN DINDING BATAKO Dewinta Maharani; Lusiana Lusiana; Safaruddin M Nuh
JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang Vol 9, No 3 (2022): JELAST EDISI AGUSTUS 2022
Publisher : JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jelast.v9i3.57723

Abstract

Produktivitas adalah faktor dasar yang mempengaruhi performa bersaing di industri konstruksi. Penelitian ini bertujuan untuk mengetahui Poduktivitas, Koefisien Produktivitas, Harga Upah Pekerja, variable yang mempengaruhi Produktivitas. Setelah membandingkan koefisien pekerja di lapangan maka dapat diketahui penggunaan pekerja yang Efisien dalam melakukan pekerjaan adalah pada Pembantu Tukang B, Pembantu Tukang D dan Pembantu Tukang E sedang lainnya tidak efisien. Harga Upah Pekerja setelah dibandingkan Pembantu Tukang C, Pembantu Tukang D dan Pembantu Tukang E Memiliki Upah Koefisien lapangan yang lebih kecil dari pada Upah Koefisien SNI yang berarti lebih murah. Pekerja dengan rentang umur 36 tahun – 45 tahun bekerja lebih efektif. Berdasarkan Produktivitasnya, Tukang dengan pendidikan Terakhir SD lebih Produktif. Tukang pada rentang umur 36 tahun - 45 tahun lebih Produktif. Tukang yang memiliki pengalaman 6 tahun sampai 10 tahun lebih Produktif. Pembantu Tukang dengan pendidikan Terakhir SD lebih Produktif. Pembantu Tukang pada rentang umur 36 tahun - 45 tahun Lebih Produktif, Pembantu Tukang dengan rentang Pengalaman 1 tahun - 5 tahun Produktif.
PERENCANAAN KESELAMATAN DAN KESEHATAN KERJA (K3) KONSTRUKSI PADA PROYEK KONSTRUKSI PERBAIKAN BERAT STASIUN PANDU JUNGKAT Ella Yolanda; Lusiana Lusiana; M Indrayadi
JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang Vol 9, No 3 (2022): JELAST EDISI AGUSTUS 2022
Publisher : JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jelast.v9i3.57381

Abstract

Kecelakaan kerja merupakan suatu permasalahan yang banyak menyita perhatian berbagai organisasi, karena mencakup permasalahan perikemanusiaan, biaya, aspek hukum, serta pertanggungjawaban. Oleh karena itu diperlukan Perencanaan K3 yang bertujuan untuk mencegah terjadinya kecelakaan kerja. Tujuan Perencanaan Keselamatan dan Kesehatan (K3) Konstruksi pada Proyek Konstruksi Perbaikan Berat Stasiun Pandu Jungkat ini adalah mengidentifikasi dan mengklasifikasikan potensi bahaya, serta mengendalikan risiko pada aktifitas kerja. Analisis bahaya terhadap risiko K3 dalam penelitian ini menggunakan metode Hazard Identification Risk Assessment and Control (HIRARC). Berdasarkan hasil wawancara kepada para ahli pengawasan lapangan didapatkan 88 potensi identifikasi bahaya. Setelah melakukan identifikasi kemudian dilanjutkan melakukan penilaian risiko. Berdasarkan penilaian risiko yang dilakukan maka tidak didapat nilai dengan tingkat risiko tinggi, tetapi didapatlah 69 risiko sedang dan 19 risiko rendah. Setelah dilakukan penilaian risiko dilanjutkan melakukan pengendalian bahaya kemudian setelah itu peneliti membuat tabel Rencana Keselamatan Konstruksi (RKK).
Analisis Penerimaan Retribusi Parkir Pada Pasar Alok Terhadap Pendapatan Asli Daerah Kabupaten Sikka Tahun (2018-2020) Lusiana Lusiana; Henrikus Herdi; Pipiet Niken Auerlia
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.699

Abstract

The purpose of this research is to find out and analyze the Acceptance of Parking Retribution on Regional Original Revenue of Sikka Regency. The type of research used is descriptive-quantitative. Quantitative-descriptive is a method that aims to objectively create a picture or description of a situation using numbers starting from data collection, interpretation of the data as well as appearance and results. Data analysis techniques in this study use growth analysis formulas, effectiveness analysis formulas and contribution analysis formula. The results of this study indicate that the growth in parking fee receipts in Sikka district in 2018-2020 was not effective. The effectiveness of receiving parking fees in Sikka Regency from 2018-2020 is quite effective because parking officers are negligent in guarding the parking lot. The contribution of parking fee receipts to local revenue in Sikka district in 2018-2020 has fluctuated because revenue from parking fees is unequal each year and is unable to contribute to PAD.
Hubungan Pengetahuan Agama Islam terhadap Pemahaman Nilai-Nilai Pancasila Siswa di SMP Royal Wells Middle Schools Muhammad Resky; M. Syakhil Afkar R; Catur Febri Nusahid; Lusiana Lusiana; Yayat Suharyat
CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Vol. 2 No. 4 (2022): CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cendikia.v2i4.322

Abstract

The religious, cultural, and ethnic diversity of Indonesia is well-known. Differences in understanding, nationality, and religion are frequently the primary causes of existing difficulties, to name just a few. This study sought to ascertain the relationship between eighth-grade students at SMP Royal Wells Middle School's knowledge and understanding of Islam and the Pancasila ideals. This study used a quantitative research method using a correlational approach. Understanding of Pancasila values is variable Y in this study, while Islamic religious knowledge is variable X. The population of this study consisted of 20 students, and the method of data collection used in it was distributing a questionnaire to eighth-graders at Royal Wells Middle School. The findings revealed a moderate link between Pancasila ideals and knowledge and understanding of Islam. Students can thus use the information on religious values and Pancasila both in the context of the classroom and in the community.  
PENGARUH KONFLIK, STRESS DAN PERUBAHAN ORGANISASI TERHADAP PRODUKTIVITAS KARYAWAN Rafnelly Rafki; Hafidz Aima; Lusiana Lusiana; Silvia Sari; Yolanda Oktarina; Nofriadi Nofriadi
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 3 No 2 (2023): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v3i2.400

Abstract

Employee well-being is an important factor in the productivity and success of an organization. Conflict can cause stress, and job dissatisfaction and affect employee welfare. Protracted conflicts or damaging relationships between employees can hinder operational efficiency. There has been much study of the effects of conflict and stress, but not much has been studied about the effect of conflict and stress and organizational change on employee productivity. The purpose of this study is to study the effect of conflict, stress, and organizational change on employee productivity. This research is a survey research with data collection of 300 respondents through questionnaires and interviews. Questions in the survey include the level of conflict experienced, its impact on productivity, and the factors that influence it. There are 3 independent variables, namely conflict, stress, and organizational change. Its dependent variable is productivity. Linear regression or multiple regression is used to identify the extent to which conflict, stress, and organizational change predict productivity. Also used analysis with SEM. The results showed that the level of conflict in the workplace had a significant negative impact on employee productivity. The level of stress experienced by employees is also related to productivity. High stress leads to a decrease in productivity. Organizational change contributes to higher levels of conflict and stress among employees. However, managing change with good communication and management support can reduce the negative impact of change on productivity. This study concludes that good conflict management, stress management, and effective change management can help increase employee productivity in the work environment. The conclusion of this study provides a foundation for actions and policies that support increased employee productivity in the work environment.
Co-Authors Adi Hermawan Agus Rahmadi Aguswan Rasyid Alumni STIKES Husada Borneo Alza Syofyan Andri B Arindanu Arindanu Baharuddin Baharuddin Catur Febri Nusahid Citra Rahayu Darman Safe’i Debi Kristiananda Dedek Wahyuni Dedi Saputra DEWI SETYANINGSIH Dewinta Maharani Dhani Aristiawan Dhea Nabila Syahrani Dian Eka Wati Dian Nur Fadhilah Dini Anggorowati Dwi Noviani Elfiswandi Elfiswandi Ella Yolanda Elly Mustamir Eva Sulistia Pratiwi Fenny Fenny Fenny Fenny Fibrinika Tuta Setiani Filza Ahlina Fitria Aningsih Florentinus Dika Octa Riswanto Hafidz Aima Henrikus Herdi Hilmi Wiranata Ina Rakhma Indah Herlina Farid Iskandar Syah Ismail Ahmad Mubarak Ismail Mubarok Ivan Jones Jayanti Jayanti Jeanne Magistra Noverita Josephanie Johan Liauw Juvita Lisu Allo Kartini Kartini M Indrayadi M. Syakhil Afkar R Marhamah Marhamah Maskun Maskun Moderin Moderin Muhammad Resky Mustapa Kamil Alga Beruh Nendri Nendri Nofriadi Nofriadi Noviansyah Noviansyah Nurfatiha Pasya Salsabilla O.Feriyanto Okeu Kusmayanti Opi Shinta Cornelia Pipiet Niken Auerlia Puryantoro P Putri Ayu Widyaningrum Putri Azizi Rafnelly Rafk Rafnelly Rafki Reni Elwisri Rini Tri Hastuti Ririn Dia Ayu Irma Riska Saumira Amanda Romdiyah Romdiyah Sadri Sadri Safaruddin M Nuh Shalma Ayu Miranda P Sherlinda Tryani Silvia Sari STIKES Husada Borneo Suharno Prawirosumarto Sulistiyo , Oka Syahrudin Syahrudin Trimurti Saleh Tyas Wiritanaya Ubadinul Khairat Veronica Arien Widyarahma Wahyu Handayani Waridah Waridah Wirta Agustin Yayat Suharyat Yeli Arista Yesa Cecilia Yolanda Oktarina Yulasmi Yulasmi Yulia Kristiana Yusuf Hartono Zul Irfan Harun