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All Journal INTEKNA AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Akuntansi Barelang Agrikan: Jurnal Agribisnis Perikanan Jurnal Abdi Citra Jurnal Cendekia Ilmiah Jurnal Pengabdian Masyarakat Hutan
Eka Kusuma Dewi, Eka Kusuma
Politeknik Negeri Banjarmasin
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PENGARUH DESENTRALISASI DAN IMPLEMENTASI PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL (Studi Kasus pada Pemerintah Kota Banjarbaru Propinsi Kalimantan Selatan) Dewi, Eka Kusuma
INTEKNA Vol 10, No 2 (2010)
Publisher : Politeknik Negeri Banjarmasin

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Abstract

Penelitian ini bertujuan untuk mengukur seberapa besar pengaruh Desentralisasi dan Im-plementasi Pengendalian Intern terhadap Kinerja Manajerial baik secara Simultan mau-pun Parsial. Penelitian ini diharapkan dapat memberikan sumbangan pemikiran terhadap pengembangan ilmu di bidang akuntansi sektor publik. Bagi pemerintah diharapkan da-pat memberikan masukan bagi pimpinan dinas dan para pengambil keputusan dalam mengambil keputusan untuk menentukan arah kebijakan yang berkaitan dengan strategi pencapaian kinerja pada organisasi pemerintah.Penelitian ini dilakukan terhadap semua dinas yang ada di pemerintahan kota Banjarbaru yang berjumlah 12 dinas. Jenis penelitian ini adalah deskriptif-verifikatif dan mengguna-kan metode analisa regresi.Hasil penelitian ini menunjukkan bahwa desentralisasi dan implementasi pengendalian intern secara simultan maupun parsial berpengaruh terhadap kinerja manajerial. Secara keseluruhan hasil penelitian ini mengidentifikasikan bahwa desentralisasi dan implemen-tasi pengendalian intern memiliki pengaruh yang berarti terhadap kinerja manajerial di pemerintah kota Banjarbaru.
ANALISIS INVESTASI REKSADANA SEBAGAI ALTERNATIF INVESTASI DI MASA DEPAN Dewi, Eka Kusuma
INTEKNA Vol 13, No 3 (2013)
Publisher : Politeknik Negeri Banjarmasin

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Abstract

Berbagai macam keinginan dan kebutuhan di masa mendatang, menuntut Anda untukmulai memikirkan dan mempersiapkannya sejak sekarang untuk mencapainya. Berinvestasiadalah salah satu cara yang bisa membantu Anda untuk mencapai tujuan keinginandan kebutuhan di masa mendatang tersebut. Salah satu instrument investasi yang sekarangsedang gencar gencar nya di sosialisasikan adalah reksadana. Reksadana adalahwadah yang dipergunakan untuk menghimpun dana dari masyarakat Pemodal untukselanjutnya diinvestasikan dalam portofolio Efek oleh Manajer Investasi. Reksadana sepertisemua instrument investasi lainnya memiliki risiko dan keuntungan yang harus diketahuioleh calon investor sebelum memutuskan nya. Dilihat dari perkembangan reksadanaselama ini, bisa disimpulkan reksadana layak dijadikan salah satu alternative investasidi masa depan. Selain itu reksadana dianggap sesuai dengan investor yang memiliki keterbatasandana, waktu dan pengetahuan akan tetapi ingin ikut serta berinvestasi di pasarmodal
ANALISIS INVESTASI REKSADANA SEBAGAI ALTERNATIF INVESTASI DI MASA DEPAN Dewi, Eka Kusuma
INTEKNA informasi teknik dan niaga Vol 13 No 3 (2013)
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

Berbagai macam keinginan dan kebutuhan di masa mendatang, menuntut Anda untukmulai memikirkan dan mempersiapkannya sejak sekarang untuk mencapainya. Berinvestasiadalah salah satu cara yang bisa membantu Anda untuk mencapai tujuan keinginandan kebutuhan di masa mendatang tersebut. Salah satu instrument investasi yang sekarangsedang gencar gencar nya di sosialisasikan adalah reksadana. Reksadana adalahwadah yang dipergunakan untuk menghimpun dana dari masyarakat Pemodal untukselanjutnya diinvestasikan dalam portofolio Efek oleh Manajer Investasi. Reksadana sepertisemua instrument investasi lainnya memiliki risiko dan keuntungan yang harus diketahuioleh calon investor sebelum memutuskan nya. Dilihat dari perkembangan reksadanaselama ini, bisa disimpulkan reksadana layak dijadikan salah satu alternative investasidi masa depan. Selain itu reksadana dianggap sesuai dengan investor yang memiliki keterbatasandana, waktu dan pengetahuan akan tetapi ingin ikut serta berinvestasi di pasarmodal
PENGARUH DESENTRALISASI DAN IMPLEMENTASI PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL (Studi Kasus pada Pemerintah Kota Banjarbaru Propinsi Kalimantan Selatan) Dewi, Eka Kusuma
INTEKNA informasi teknik dan niaga Vol 10 No 2 (2010)
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

Penelitian ini bertujuan untuk mengukur seberapa besar pengaruh Desentralisasi dan Im-plementasi Pengendalian Intern terhadap Kinerja Manajerial baik secara Simultan mau-pun Parsial. Penelitian ini diharapkan dapat memberikan sumbangan pemikiran terhadap pengembangan ilmu di bidang akuntansi sektor publik. Bagi pemerintah diharapkan da-pat memberikan masukan bagi pimpinan dinas dan para pengambil keputusan dalam mengambil keputusan untuk menentukan arah kebijakan yang berkaitan dengan strategi pencapaian kinerja pada organisasi pemerintah.Penelitian ini dilakukan terhadap semua dinas yang ada di pemerintahan kota Banjarbaru yang berjumlah 12 dinas. Jenis penelitian ini adalah deskriptif-verifikatif dan mengguna-kan metode analisa regresi.Hasil penelitian ini menunjukkan bahwa desentralisasi dan implementasi pengendalian intern secara simultan maupun parsial berpengaruh terhadap kinerja manajerial. Secara keseluruhan hasil penelitian ini mengidentifikasikan bahwa desentralisasi dan implemen-tasi pengendalian intern memiliki pengaruh yang berarti terhadap kinerja manajerial di pemerintah kota Banjarbaru.
Chemical Characteristics, Sensory Analysis, and Antioxidant Activity Of Artificial Nori Made From Ptilophora pinnatifida With The Addition Of Moringa oleifera Leaves Wulansari, Angela; Dewi, Eka Kusuma; Andriani, Rovina; Rasulu, Hamidin
Agrikan Jurnal Agribisnis Perikanan Vol. 15 No. 1 (2022): Agrikan: Jurnal Agribisnis Perikanan
Publisher : Fakultas Pertanian, Universitas Muhammadiyah Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1273.59 KB) | DOI: 10.52046/agrikan.v15i1.1007

Abstract

Ptilophora pinnatifida is a red algae that can be found in wild around Indonesia’s ocean. It is a potential raw material for artificial nori. The addition of Moringa oleifera leaves is needed to give green color similar to commercial nori. The aim of this study was produced artificial nori from Ptilophora pinnatifida and Moringa oleifera. This study was an experimental study with variation of Moringa oleifera concentration as the factor. There was three different concentrations of Moringa oleifera (4%, 6%, 8%). Artificial nori was tested for proximate analysis, antioxidant IC50 activity analysis, and Hedonic rating test. The result showed artificial nori had higher water, ash, carbohidrate, and crude fiber content than commercial nori. The protein and fat content of artificial nori were lower than commercial nori. Hedonic test result showed the color, texture, taste, and smell of artificial nori were slighly liked by the panelists. Artificial nori had low antioxidant activity compare to the standard Vitamin C, but artificial nori with 8% addition of Moringa oleifera had higher antioxidant activity than commercial nori. The best artificial nori which had the closest characteristics with commercial nori was artificial nori made from Ptilophora pinnatifida with 8% addition of Moringa oleifera.
PENGARUH STRUKTUR MODAL, INFLASI, NILAI TUKAR TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN DI BEI TAHUN 2017-2021 Riskiyani, Desi Nur; Dewi, Eka Kusuma
JURNAL AKUNTANSI BARELANG Vol 8 No 1 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i1.8213

Abstract

This study aims to examine the impact of capital structure, inflation, and exchange rates on stock returns in banking companies listed on the Indonesian Stock Exchange (IDX) during the period 2017-2021. It falls under the category of quantitative research, utilizing secondary data for collection. The population consists of banking companies listed on the IDX between 2017 and 2021, with sample selection conducted through purposive sampling, resulting in 17 banking companies and 85 observational data points. The analysis and hypothesis testing employed panel data regression analysis using Eviews-10. The findings from the regression analysis indicate that the capital structure and exchange rates, when considered individually, do not have a significant effect on stock returns. However, inflation, when examined separately, demonstrates a partial impact on stock returns. Moreover, when examining all variables simultaneously, including capital structure, inflation, and exchange rates, there is a significant collective effect on stock returns
PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Lestari, Lestari; Dewi, Eka Kusuma
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8718

Abstract

ABSTRACTThis study aims to obtain empirical evidence about the effect of capital intensity, sales growth, and company size on tax avoidance. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the energy sector listed on the Indonesia Stock Exchange for the period 2018 to 2022. The sampling method uses purposive sampling. The sample contained in this study was 75 data. Researchers used panel data regression techniques to test the research data using eviews 12 as a statistical tool. The results of data analysis show that simultaneously capital intensity, sales growth, and company size affect tax avoidance. Partially, the results showed that capital intensity and company size have no effect on tax avoidance, while sales growth has an influence on tax avoidance.
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN HUTANG TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Sub-Sektor Pengolahan Makanan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 dewi, eka kusuma; Romadhina, Anggun Putri
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8806

Abstract

The definition of Corporate Social Responsibility can be seen in Law number 40 of 2007 concerning Limited Liability Companies (UUPT) article 1 paragraph 3 states that social and environmental responsibility is the company's commitment to participate in sustainable economic development in order to improve the quality of life and a beneficial environment, both for the company itself, the local community and society in general. CSR emerged as a result of the modernization of society which already understands that activities carried out by companies can have a negative impact on the environment. Moreover, this is very close to the activities carried out by manufacturing companies because manufacturing companies are the companies that interact the most with the public. Factors that influence CSR disclosure in this research are managerial ownership and debt policy. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the non-cyclical consumer sector, food processing subsector listed on the Indonesia Stock Exchange for the period 2017 to 2021. The sampling method uses purposive sampling. From the research results, it is proven that managerial ownership does not influence CSR disclosure and conversely debt policy influences CSR disclosure. Meanwhile, simultaneously, managerial ownership together with debt policy influence CSR disclosure.
Chemical Characteristics, Sensory Analysis, and Antioxidant Activity Of Artificial Nori Made From Ptilophora pinnatifida With The Addition Of Moringa oleifera Leaves Wulansari, Angela; Dewi, Eka Kusuma; Andriani, Rovina; Rasulu, Hamidin
Agrikan: Jurnal Agribisnis Perikanan Vol 15, No 1 (2022): SI: The Turning Point
Publisher : Sangia Research Media and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29239/j.agrikan.15.1.76-83

Abstract

Ptilophora pinnatifida is a red algae that can be found in wild around Indonesia’s ocean. It is a potential raw material for artificial nori. The addition of Moringa oleifera leaves is needed to give green color similar to commercial nori. The aim of this study was produced artificial nori from Ptilophora pinnatifida and Moringa oleifera. This study was an experimental study with variation of Moringa oleifera concentration as the factor. There was three different concentrations of Moringa oleifera (4%, 6%, 8%). Artificial nori was tested for proximate analysis, antioxidant IC50 activity analysis, and Hedonic rating test. The result showed artificial nori had higher water, ash, carbohidrate, and crude fiber content than commercial nori. The protein and fat content of artificial nori were lower than commercial nori. Hedonic test result showed the color, texture, taste, and smell of artificial nori were slighly liked by the panelists. Artificial nori had low antioxidant activity compare to the standard Vitamin C, but artificial nori with 8% addition of Moringa oleifera had higher antioxidant activity than commercial nori. The best artificial nori which had the closest characteristics with commercial nori was artificial nori made from Ptilophora pinnatifida with 8% addition of Moringa oleifera.
PELATIHAN DASAR-DASAR AKUNTANSI, KEWIRAUSAHAAN DAN PERPAJAKAN PADA PONDOK PESANTREN NURUL IHSAN Zenabia, Tsarina; Dewi, Eka Kusuma; Saga, Baharuddin
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.105

Abstract

Tri Dharma College is the three main tasks that must be fulfilled by the academic civilisation of college, one of the forms of implementation of the main task is the execution of devotion to the community (PKM). PKM activities are activities that include the application, development and dissemination of science. The activities of PKM form a collaboration of education and teaching between colleges and community partners. This time, the lecturer of the Accountancy Studies Program of the University of Pamulang organized a PKM at the Nurul Ihsan Pondok Pesantren in Tangerang South Banten. The implementation of the PKM is divided into three material sessions and is carried out by methods of presentation, training and discussion. At the end of the presentation session, questions were answered to the centers included with the award of the doorprize. The PKM activities are expected to complement the training science curriculum in which the centri not only have strong Islamic values but also accounting, entrepreneurship and taxation skills that are useful for self-development.
Co-Authors Fatrawana, Adesna Hamidin Rasulu Hikmahwati, Nurul Laswi Irmayanti, Laswi Lestari Lestari Nurhikmah Riskiyani, Desi Nur Romadhina, Anggun Putri Rovina Ruslami, Rovina Saga, Baharuddin Sulasmi Sulasmi Wulandari, Angela wulansari, angela Zenabia, Tsarina