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THE INFLUENCE OF INDEPENDENT DIRECTOR CHARACTERISTICS ON TAX MANAGEMENT Fernando; Oktavia; Hartoni
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 1 (2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i1.4722

Abstract

The purpose of this study was to examine the effect of characteristics based on gender, ownership, financial educational background of independent directors as part of the corporate governance organs on tax management in the basic materials sector of companies, industry, consumer cycles and non-consumer cycles in Indonesia. This research uses quantitative methods. The sampling method in this study used a purposive sampling method. The data taken in the annual report is in the form of company financial data for 2019-2021 on the IDX by conducting content analysis to obtain profiles of independent directors. The study used multiple linear regression analysis with unbalanced panel data and REM approach. Based on the tests conducted, gender and years of service have no significant effect on tax management. Meanwhile, the financial education background of independent directors has a significant positive effect on tax management. This research has several limitations. First, this research only focuses on certain sectors. Second, the measurement of the independent director's financial background education variable is only based on the information reported in the annual report, so it can cause bias if background education information is not reported in the annual report.
Anti-Inflammatory Activity and Phytochemical Profile from the Leaves of the Mangrove Sonneratia caseolaris (L.) Engl. for Future Drug Discovery Rozirwan; Ade Siswanto; Nadila Nur Khotimah; Redho Yoga Nugroho; Wike Ayu Eka Putri; Fauziyah; Rezi Apri; Hartoni
Science and Technology Indonesia Vol. 9 No. 2 (2024): April
Publisher : Research Center of Inorganic Materials and Coordination Complexes, FMIPA Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26554/sti.2024.9.2.502-516

Abstract

The increasing demand for effective and natural anti-inflammatory agents prompts an investigation into the properties of Sonneratia caseolaris (L.) Engl., a plant traditionally used in medicine. This study aimed to explore the ability of S. caseolaris leaves extract to inhibit inflammation and accelerate wound healing. S. caseolaris leaves were collected from Tanjung Api-Api area, Banyuasin, South Sumatra. The method involved carrageenan induction in rat paws as an inflammatory model. The results showed that the most effective dose was found in the group with a dose of 150 mg/kg BW measured using a digital caliper and plethysmometer. The qualitative phytochemical test contain alkaloids, steroids, flavonoids, and phenols. The results GC-MS analysis were thought to contain aldehydes, glucosinolates, coumarins, esters, terpenoids, alcohols, lipids, tocopherols, and steroids. Due to their diverse range of mechanisms of action, coumarins show significant promise in mitigating inflammation and hold potential for treating inflammatory conditions. This study provides new insights related to the potential of S. caseolaris as a source of natural anti-inflammatory agents, supporting public comprehension regarding the utilization of traditional herbal remedies.
Hartoni HUBUNGAN KONSEP DIRI DENGAN TINGKAT KECEMASAN NARAPIDANA MENUNGGU HASIL PUTUSAN SIDANG DI RUTAN MAKO POLRES TEBO : HUBUNGAN KONSEP DIRI DENGAN TINGKAT KECEMASAN NARAPIDANA MENUNGGU HASIL PUTUSAN SIDANG DI RUTAN MAKO POLRES TEBO Hartoni; Erfianan, Erma; Enopadria, Costarin
JURNAL RISET INDRAGIRI Vol 3 No 2 (2024): Juli
Publisher : Lembaga Marwah Rakyat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61069/juri.v3i2.92

Abstract

Social life in prison will also influence the mental development of prisoners. Related to the bad stereotype of society which has labeled criminals for prisoners, it will affect the psychological conditions such as prisoners' anxiety waiting for the results of the trial decision at the Tebo Police Headquarters Detention Center. Knowing the Relationship between Self-Concept and the Anxiety Level of Prisoners Waiting for the Results of the Trial Decision at the Tebo Police Mako Detention Center. This research uses a cross-sectional approach. The population in this study were prisoners awaiting the results of the trial verdict at the Tebo Police Headquarters Detention Center. The sample in this study was 53 prisoners. The measuring tool used to measure anxiety levels is with a questionnaire. Data analysis used the Chi-Square test. Research shows that of the 53 respondents who described their self-concept, the majority (73.6%) had high self-concept and anxiety, and the majority (86.8%) experienced moderate anxiety. Based on the scale test using the chi-square test, p (0.000) or p <0.05 was obtained. This means that there is a significant relationship between self-concept and prisoners' anxiety waiting for the results of the trial decision at the Tebo Police Headquarters Detention Center. For institutions to improve the quality and quality of institutional students regarding the self-concept of prisoners who are waiting for the results of the court's decision
Pengaruh Penerapan Pendekatan Saintifik Terhadap Hasil Belajar PAI di SMPN 05 Lembang Jaya Hartoni; Arifmiboy
Al-Tarbiyah : Jurnal Ilmu Pendidikan Islam Vol. 2 No. 2 (2024): April: Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/al-tarbiyah.v2i2.995

Abstract

Penelitian ini dilatar belakangi oleh rendahnya hasil belajar Pendidikan Agama Islam siswa. Hal ini dibuktikan dengan rendahnya hasil ujian tengah semester siswa di kelas VIII B di SMPN 05 Lembang Jaya tahun ajaran 2022/2023. Dalam hasil ujian tersebut terdapat 25 siswa namun hanya 1 orang siswa yang mencapai kriteria ketuntasan, yang mana untuk kriteria ketuntasan di SMPN 05 Lembang jaya adalah 75. Slah satu solusi yang dapat dilakukan untuk meningkatkan hasil belajar Pendidikan Agama Islam di SMPN 05 Lembang Jaya adalah dengan menerapkan penggunaan pendekatan saintifik dalam pembelajarn Pendidikan Agama Islam. Rumusan masalah dalam penelitian ini adalah apakah hasil belajar pendidikan agama isalam dengan menerapkan pendekatan saintifik lebih baik dari pada pembelajaran dengan menerapkan pendekatan konvensional di kelas VIII SMPN 05 Lembang Jaya. Jenis penelitian ini adalah penelitian quasi eksperimen dengan rancangan penelitian yaitu Non-equivalen Control Group Design. Populasi dalam penelitian ini adalah siswa kelas VIII. Sampel dalam penelitian ini adalah siswa kelas VIII.2 sebagai kelas eksperimen dan kelas VIII.1 sebagai kelas kontrol. Data penelitian diperoleh dari tes hasil belajar Pendidikan Agama Islam siswa. Teknik analisis data yang digunakan adalah Uji-t. Dari uji hipotesis diperoleh thitung 2,01 > ttabel 1,68 maka H0 diterima dan H1 ditolak. Berdasarkan hasil perhitungan Software Minitab diperoleh P-value 0,02 < α 0,05 sehingga H0 ditolak. Dapat disimpulkan bahwa “ Hasil Pendidikan Agama Islam dengan menerapkan pendekatan saintifik lebih baik dari pada hasil pembelajaran konvensional di kelas VIII SMPN 05 Lembang Jaya tahun pelajaran 2023/2024”.
Metagenomic Analysis of Bacterial Communities in the Musi River Estuary, South Sumatra, Indonesia Melki; Mustopa, Apon Zaenal; Meiyerani, Jeni; Ramadhian, M. Zalfa; Purwiyanto, Anna Ida Sunaryo; Putri, Wike Ayu Eka; Hartoni
HAYATI Journal of Biosciences Vol. 32 No. 5 (2025): September 2025
Publisher : Bogor Agricultural University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4308/hjb.32.5.1157-1173

Abstract

Understanding the diversity, function, and ecological dynamics of bacterial communities depends on unique transitional environments, estuaries. Knowledge on bacterial taxa in the Musi River estuary, South Sumatra still eludes, however. This effort aims to identify bacterial species in estuary waters using metagenomic analysis based on 16S rRNA gene. Surface water samples from three study locations were analysed by DNA isolation, nanodrop spectrophotometer qualitative assessment, 16S rRNA gene amplification, electrophoresis, and Illumina NovaSeq sequencing. Results showed that Proteobacteria predominated at all sites, followed by Campilobacterota, Cyanobacteria, and Bacteroidota. At the class level, Gammaproteobacteria was most common, followed by Alphaproteobacteria and Campylobacteria. Dominant bacterial orders were Campylobacterales, Rhodobacterales, and Pseudomonadales while the most common families were Arcobacteraceae, Rhodobacteraceae, and Pseudomonadaceae. The most plentiful genera were Rheinheimera, Pseudomonas, and Pseudarcobacter. Variations in bacterial spread among stations suggest environmental factors including salinity, nutrient availability, and human activities influencing microbial community composition. Ternary plots, heat maps, and krona diagrams were employed to disclose distinct patterns of bacterial community dispersion in the estuary. This paper underscores the importance of metagenomic research in illuminating microbial diversity in estuarine environments and its impact on ecological dynamics and water quality.
Analisis Kepuasan Dan Loyalitas Konsumen Pemasaran Hijau Produk Kerajinan Rotan admin, Prima Ditahardiyani; Hartoni
Rawa Sains: Jurnal Sains STIPER Amuntai Vol 13 No 2 (2023): Vol 13 No 2 (2022): Edisi Desember 2023
Publisher : LPPM Sekolah Tinggi Ilmu Pertanian Amuntai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36589/rs.v13i2.266

Abstract

Seiring dengan meningkatnya jumlah konsumen hijau, produk kerajinan rotan memiliki pasar yang potensial untuk dikembangkan. Ceruk pasar ini dapat dimanfaatkan jika UMKM kerajinan rotan mengetahui kinerja pemasaran hijau melalui kepuasan dan loyalitas konsumen. Kajian ini bertujuan mengukur loyalitas dan kepuasan terhadap kinerja pemasaran hijau produk kerajinan rotan. Penelitian dilaksanakan pada bulan Juli hingga September 2023 di Kota Banjarbaru, Kalimantan Selatan. Metode penarikan contoh yang dipakai adalah convenience sampling dengan responden berjumlah 300 orang. Metode analisis yang digunakan terdiri dari Customer Satisfaction Index (CSI) dan Customer Loyality Index (CLI). CSI dan CLI diukur berdasarkan penilaian konsumen terhadap atribut bauran pemasaran hijau (7P) yang terdiri dari green product, green price, green promotion, green place, green process, green people, dan green physical evidence. Hasil penelitian menunjukkan nilai CSI sebesar 62,24%, berada pada kriteria cukup puas, sedangkan nilai CLI sebesar 64,69%, termasuk pada kategori cukup loyal.