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All Journal Jurnal Pendidikan Matematika JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang JURNAL SAINS PERTANIAN EQUATOR Jurnal Teknik Sipil Jurnal Riset Mahasiswa Manajemen (JRMM) Wahana Didaktika Prosiding Universitas PGRI Palembang ADMINISTRASI PUBLIK EQIEN - JURNAL EKONOMI DAN BISNIS Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JOISIE (Journal Of Information Systems And Informatics Engineering) Jurnal Kesehatan Indonesia Jurnal Teknik Mesin Cakram JIKKHC : Jurnal Ilmiah Keperawatan dan Kebidanan Holistic Care PESAGI (Jurnal Pendidikan dan Penelitian Sejarah) Jurnal Paradigma Akuntansi Gesture: Jurnal Seni Tari Dinamika PENGABDIAN SOSIAL Masa Keemasan : Jurnal Pendidikan Anak Usia Dini Journal of Noncommunicable Diseases (JOND) Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Darussalam : Jurnal Ilmiah Islam dan Sosial Student Scientific Creativity Journal Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Metalurgi International Journal of Application on Economics and Business Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Journal Economic Excellence Ibnu Sina Jurnal Manajemen dan Pendidikan Agama Islam Jurnal Budi Pekerti Agama Islam Ekonomi Keuangan Syariah dan Akuntansi Pajak International Journal of Educational Evaluation and Policy Analysis Jurnal Ilmiah Kesehatan
Lusiana Lusiana
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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
THE IMPACT OF FIRM SIZE, ACCOUNTING CONSERVATISM ON EARNINGS QUALITY MODERATED BY INDEPENDENT COMMISSIONER Rini Tri Hastuti; Lusiana Lusiana
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.376-385

Abstract

This research was conducted with the aim of obtaining real information about earnings quality which is influenced by firm size variable and accounting conservatism with moderated variable, namely independent commissioners in manufacturing companies on the IDX for the 2018-2020 period. Descriptive research design with quantitative data properties where the data used in this study were measured and presented in the form of numbers. The sampling technique used is purposive sampling with a panel data approach followed by 153 sample data from 51 companies for 3 years, from 2018-2020. In addition, in this study, the data collected to test the hypothesis using the panel data regression model was processed using EViews version 11. The results obtained from this test showed that accounting conservatism had no significant effect on earnings quality. While the size of the company has a significant impact on earnings quality. Furthermore, the moderating variable is the independent commissioner in this study cannot moderate the effect of earnings quality and firm size but can moderate the effect of accounting conservatism on earnings quality
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.
ANALYSIS OF TECHNICAL AND FINANCIAL FEASIBILITY STUDY OF PROJECT DEVELOPMENT RENOVATION OF KAPUAS INDAH MARKET PROJECT AND PUBLIC SERVICE MALL Sasqia Nur Saffanah; Lusiana Lusiana; Syahrudin Syahrudin
Jurnal Teknik Sipil Vol 23, No 4 (2023): JURNAL TEKNIK SIPIL EDISI NOVEMBER 2023
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jts.v23i4.67489

Abstract

Each district or city is required to establish a Public Service Mall for services to the community, therefore the Government wants to make the Kapuas Indah Market building multifunctional which has been neglected for a long time by having a Public Service Mall on the 3rd floor of the Kapuas Indah Market with a total building area of ± 7,380m2. The construction of this renovation will certainly have various impacts so it is necessary to carry out a feasibility study in terms of technical and financial aspects.Analysis of the technical aspects carried out is based on the Basic Building Coefficient (KDB) of 78.79%, Building Floor Coefficient (KLB) of 2.36, Green Area Coefficient (KDH) of 21.20%, Parking Space Requirement of 581SRP, and Accessibility The locations reviewed are in accordance with applicable regulations and guidelines that the technical aspects of the renovation of the construction of the Kapuas Indah Market and Public Service Mall can be said to be feasible or have met the requirements in the construction of a project. While the results of the financial feasibility analysis show that the renovation project for the construction of the Kapuas Indah market and the Public Service Mall is feasible (profitable) because the results obtained using the Net Present Value (NPV) obtained a value of Rp. 10,223,725,624 > 1, the value of the Benefit Cost Ratio (BCR) of 1.1409 ³ 1 , the Internal Rate Of Return (IRR) is 7.78% > MARR, and the Payback Period (PP) value is 22 years 11 months 14 days < the investment plan age is 30 years. The sensitivity results show that the feasibility assessment of financial parameters is very sensitive to the IRR parameters for increasing expenses and decreasing revenue costs.
ANALYSIS OF LABOUR PRODUCTIVITY IN THE WORK OF LIGHT STEEL ROOF FRAME STRUCTURE (CASE STUDY: CONSTRUCTION PROJECT OF THE CATHOLIC CHURCH OF St. MARIA BUNDA PENGHARAPAN BUNUT SANGGAU) Elisabet Katharin Surya; Lusiana Lusiana; Saffarudin M. Nuh
Jurnal Teknik Sipil Vol 24, No 1 (2024): Vol 24, No 1 (2024): JURNAL TEKNIK SIPIL EDISI FEBRUARI 2024
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jts.v24i1.75903

Abstract

Project performance is greatly influenced by labor productivity. The productivity of each worker is different and is influenced by several factors such as work experience, age, education level, wages, site conditions, weather, coordination and planning, and leadership skills. This study examines the value and level of labor productivity, the variables that influence productivity, and the efforts to improve labor productivity. Observations in this study were conducted using the construction sampling method to observe the work scope, construction time, number of workers, adequate time, contribution time, ineffective time of lightweight steel-roof frame construction work, and direct on-site observation. Next, the level of labor productivity must be analyzed using the Labor Utilization Rate (LUR) approach. The analysis shows that the average productivity values for horse labor were 2,581 m²/OH for ironworkers and 5,197 m²/OH for manual workers. The productivity value for ironworkers in lath construction is 5,256 m²/OH. From the analysis of the average level of labor productivity (results are more than 50% of her), it can be concluded that the level of labor productivity in the construction project of the catholic church of St. Maria Bunda Pengharapan Bunut Sanggau is satisfactory. The most significant variables affecting labor productivity are control variables. As a result of interviews with stakeholders, it was found that ways to increase labor productivity include effectively using time, creating a working system that is easy to work in, ensuring that workers have specialized knowledge, and ensuring thorough on-site supervision. Improvements are needed to create a good working environment.
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).
Co-Authors Adi Hermawan Agus Rahmadi Aguswan Rasyid Alumni STIKES Husada Borneo Arindanu Arindanu Baharuddin Baharuddin Catur Febri Nusahid Citra Rahayu Darman Safe’i Debi Kristiananda Dedek Wahyuni Dedi Saputra DEWI SETYANINGSIH Dewinta Maharani Dian Eka Wati Dian Nur Fadhilah Dini Anggorowati Dwi Noviani Edi Candra Elfiswandi Elfiswandi Elisabet Katharin Surya Ella Yolanda Elly Mustamir Eva Sulistia Pratiwi Eva Yuliani 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 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 Nendri Nendri Nofriadi Nofriadi Noviansyah Noviansyah Nurmagandi, Boby 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 Saffarudin M. Nuh Sasqia Nur Saffanah Sastriani Sastriani Shalma Ayu Miranda P Sherlinda Tryani Silvia Sari Stefani Dumanauw STIKES Husada Borneo Suharno Prawirosumarto Syahrudin Syahrudin Syahrudin Syahrudin Trimurti Saleh Ubadinul Khairat Veronica Arien Widyarahma Wahyu Handayani Waridah Waridah Wirta Agustin Yayat Suharyat Yeli Arista Yesa Cecilia Yolanda Oktarina Yulia Kristiana Yusuf Hartono