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All Journal Sebatik Buletin Poltanesa Kresna: Jurnal Riset dan Pengabdian Masyarakat Journal of Trends Economics and Accounting Research Jurnal Penelitian dan Pengabdian Masyarakat
Martini Martini
Universitas Budi Luhur
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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IMPLEMENTASI POMPA HIDRAM SEBAGAI IRIGASI PERTANIAN RAMAH LINGKUNGAN DI DESA BATU RETNO WONOGIRI Yani Prabowo; Martini Martini
Sebatik Vol. 27 No. 1 (2023): Juni 2023
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v27i1.2290

Abstract

Batu Retno adalah nama sebuah desa yang berada di Kecamatan Batu Retno, Jawa Tengah. Mata pencaharian masyarakat Desa Batu Retno adalah sebagai petani dan peternak. Hasil pertanian berupa padi, jagung, singkong dan lainnya sedangkan hasil ternaknya adalah ikan, ayam dan kambing. Air dalam sistem pertanian dan kehidupan masyarakat sangat memegang peranan terpenting. Akan tetapi, keberadaan air sangat tidak menentu, terkadang mudah untuk pemanfaatannya, terkadang sulit, walaupun suatu daerah tersebut dekat dengan sumber atau aliran air. Sebagai gambaran sering kali aliran air itu berada di bawah lahan pertanian, untuk menaikkan air ke permukaan membutuhkan alat semacam pompa. Pompa tersebut digunakan untuk menyedot air dari sungai-sungai ke persawahan yang letaknya lebih tinggi dari sungai tersebut. Penyedotan air pompa tersebut membutuhkan tenaga listrik, dimana dalam penggunaan listrik tersebut akan menambah biaya operasional. Kegiatan ini telah mengimplementasikan pompa hidran, yang berguna untuk menaikkan air dari sungai ke lokasi yang lebih tinggi tanpa menggunakan tenaga listrik atau mesin. Melalui penggunaan pompa hidran, air dipastikan akan tersedot untuk mengairi sawah dan perkebunan tanpa membutuhkan listrik sehingga dapat menekan biaya pertanian. Air yang disedot pompa hidran akan disesuaikan dengan kebutuhan pertanian, hal ini akan diatur dalam pengelolaan manajemen air untuk irigasi. Instalasi pompa hidran dan pengelolaan airnya, akan diadakan penyuluhan, pembinaan serta pembimbingan ke masyarakat. Selanjutnya akan dapat meningkatkan kesejahteraan masyarakat sekaligus menciptakan lingkungan yang sehat di Desa Batu Retno, Wonogiri Jawa Tengah.
Determinan Fee Audit Eksternal Perusahaan Property dan Real Estate Terdaftar di BEI Periode 2018-2022 Martini
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1189

Abstract

In Indonesia, information regarding the amount of audit fees that companies will pay to public accountants is still difficult to find. Determination of audit compensation currently still depends on the agreement between the company and the Public Accounting Firm. This research aims to analyze the influence of Financial Distress, KAP Reputation, Company Complexity and Company Profitability on External Audit Fees. The data used in this research was obtained through the official website of the Indonesia Stock Exchange (BEI). The population in this research is all property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022, totaling 85 companies and after sampling, 40 samples were obtained. The sample in this research used the Purposive Sampling method. The analysis technique used in this research is multiple linear regression. The results of this research show that financial distress, KAP reputation and complexity have no effect on external audit fees. Meanwhile, profitability has an influence on external audit fees.
Transformasi Digital Posyandu: Perancangan dan Implementasi Website untuk Meningkatkan Layanan Kesehatan Berbasis Komunitas Rismawandi Rismawandi; Martini Martini; Agnes Aryasanti
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/twt63670

Abstract

This community service program aims to address challenges in managing community-based health services due to fragmented manual recording practices at Posyandu Asoka RW.009 Karang Tengah, which limit data integration and reporting efficiency. The novelty of this program lies in the development of a context-specific Posyandu website tailored to the operational needs and digital readiness of cadres. The program employed a descriptive approach consisting of needs assessment, system design, development, implementation, and mentoring. Data were collected through observations, interviews, documentation, and user satisfaction questionnaires. The results show that the website improved data organization, accessibility, and reporting efficiency while reducing administrative workload. User satisfaction was very high, with an average score of 4.52 out of 5, indicating strong acceptance and perceived usefulness. In addition, the program enhanced cadres’ digital competencies and encouraged data-driven service management. Overall, this program provides an effective and replicable digital solution and highlights the importance of need-based digital interventions in improving the quality of community-based health services.
Pengaruh Tax Planning, Pajak Tangguhan, Leverage dan Ukuran Perusahaan Terhadap Pajak Penghasilan Badan Natasya Pratita; Martini Martini
KRESNA: Jurnal Riset dan Pengabdian Masyarakat Vol 6 No 1 (2026): Jurnal KRESNA Mei 2026
Publisher : DRPM Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/kresna.v6i1.271

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tax planning, pajak tangguhan, leverage dan ukuran perusahaan terhadap pajak penghasilan badan. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 21 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda yang dibantu program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa tax planning dan ukuran perusahaan berpengaruh positif dan signifikan terhadap pajak penghasilan badan, sedangkan leverage berpengaruh negatif dan signifikan terhadap pajak penghasilan badan serta pajak tangguhan tidak berpengaruh terhadap pajak penghasilan badan.
Cross-Border Tax Avoidance: Foreign and Internal Determinants in Indonesian Multinationals Martini Martini; Rismawandi Rismawandi
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3580

Abstract

Although tax avoidance can be viewed as a corporate strategy to increase profits, it may negatively affect Indonesia’s image among international investors who place importance on tax compliance and integrity. This study offers recommendations on how to create a healthy and sustainable investment environment. The research aims to examine, evaluate, and measure the extent to which foreign ownership, the presence of foreign directors, transfer pricing practices, and a firm’s status as a multinational company influence tax avoidance behavior. The population consists of multinational companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, with purposive sampling applied as the sampling technique. Data were analyzed using SPSS software. The findings show that foreign ownership has a positive and significant effect on tax avoidance, while foreign directors and transfer pricing practices do not exhibit a significant influence. Conversely, multinational company status has a negative and significant impact on tax avoidance.
Integrating ESG, Sustainability Strategy, and Firm Value: A Systematic Literature Review and Conceptual Framework Martini Martini; I Gusti Ketut Agung Ulupui; Adam Zakaria
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3814

Abstract

Through a Systematic Literature Review (SLR) guided by PRISMA 2020 protocols, this paper maps out and assesses the scattered research surrounding Environmental, Social, and Governance (ESG), sustainability frameworks, and overall corporate worth. We gathered data from Web of Science and Scopus using targeted Boolean strings, landing on 55 peer-reviewed papers spanning 2015 to 2024 after rigorous screening. The collected data shows that while ESG actions and disclosures serve as vital outward signals that boost corporate transparency and stakeholder confidence, their direct impact on market value is still heavily debated. Instead, the real value transformation happens inside the company. Internal dynamics specifically deeply rooted sustainability strategies, solid governance structures, and core institutional strengths act as the true engines that turn ESG efforts into tangible economic gains.
Co-Authors Aryasanti, Agnes I Gusti Ketut Agung Ulupui Natasya Pratita Rismawandi, Rismawandi Yani Prabowo Zakaria, Adam