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Uji Stabilitas Fisik Formula Body scrub Kombinasi Ekstrak Daun Gambir (Uncaria gambir (Hunter) Roxb) dan Daun Nilam (Pogostemon cablin (Blanco) Benth.) Yunarto, Nanang; Furqon, Ainun; Reswandaru, Uud Nourma; Sari, Diah Permata
Edu Masda Journal Vol 7, No 2 (2023): Edu Masda Journal Volume 7 Nomor 2
Publisher : STIKes Kharisma Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52118/edumasda.v7i2.161

Abstract

Excessive accumulation of dead skin cells can cause skin problems. This can cause premature aging caused by oxidative stress in the body due to free radicals. So we need antioxidants to ward off free radicals. One of the natural antioxidants obtained from gambier and patchouli plants with antioxidant levels of 73.3% and an IC50 of 1.538 ppm, respectively, The purpose of this is to formulate a body scrub preparation with a combination of gambir extract (Uncaria gambir (Hunter) Roxb.) combined with patchouli (Pogostemon cablin (Blanco) Benth.) and to test the quality of research and find the preparation. The body scrub formula is made with three FI formulas; gambier leaves 15% and patchouli leaves 3%, FII; gambier leaves 20% and patchouli leaves 5%, FIII; gambier leaves 25% and patchouli leaves 7%. The process of making body scrub preparations using the emulsification method. The results showed that the three formulas were homogeneous, there was no organoleptic change, the average pH range was 6–5.6, which met the pH requirements according to SNI 16-4399-1996, and the average dispersion was 32.4–34.8. A body scrub is stable in storage temperature (40 °C ± 2 °C) for 4 weeks. The combination extract of gambier and patchouli leaves can be formulated into a body scrub preparation that is stable and meets the requirements. Body scrub Formulation II is a body scrub formulation with the best physical strength.AbstrakPenumpukan sel kulit mati yang berlebihan dapat menyebabkan permasalahan pada kulit. Hal tersebut dapat menimbulkan penuaan dini yang disebabkan adanya stress oksidatif di dalam tubuh karena radikal bebas. Sehingga diperlukan antioksidan untuk menyangkal radikal bebas. Salah satu antioksidan alami didapatkan dari tanaman gambir dan nilam dengan masing-masing kadar antioksidan 73,3% dan IC50 1,538 ppm. Tujuan dari penelitian ini untuk melakukan formulasi sediaan body scrub dengan kombinasi ekstrak gambir (Uncaria gambir (Hunter) Roxb.) yang dikombinasikan dengan nilam (Pogostemon cablin (Blanco) Benth.) dan menguji mutu fisik serta mengevaluasi stabilitas sediaanya. Formula body scrub dibuat dengan tiga formula FI; daun gambir 15% dan daun nilam 3%, FII; daun gambir 20% dan daun nilam 5%, FIII; daun gambir 25% dan daun nilam 7%. Proses pembuatan sediaan body scrub dengan metode emulsifikasi. Hasil pengamatan menunjukkan bahwa ketiga formula homogen, tidak terjadi perubahan organoleptis, rentang rata-rata pH 6-5,6 yang memenuhi syarat pH menurut SNI 16-4399-1996 dan rata-rata daya sebar 32,4-34.8. Body scrub stabil dalam penyimpanan suhu (40ºC ± 2ºC ) selama 4 minggu. Ekstrak kombinasi daun gambir dan nilam dapat diformulasikan menjadi sediaan body scrub yang stabil dan memenuhi persyaratan. Formulasi II adalah formulasi body scrub dengan stabilitas fisik yang paling baik.
Analisis Vegetasi Mangrove di Desa Eyat Mayang, Kecamatan Lembar, Kabupaten Lombok Barat Sari, Diah Permata; Idris, Muhamad Husni; Anwar, Hairil; Aji, Irwan Mahakam Lesmono; B, Kornelia Webliana
Empiricism Journal Vol. 4 No. 1: June 2023
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v4i1.1205

Abstract

Desa Eyat Mayang memiliki potensi ekosistem mangrove dan merupakan bagian dari Kawasan Ekosistem Esensial (KEE) Koridor Mangrove Teluk Lembar. Tujuan dari penelitian ini yaitu untuk menganalisis struktur dan komposisi vegetasi mangrove di Desa Eyat Mayang. Pengumpulan data dilakukan melalui plot contoh dengan metode jalur berpetak. Jumlah petak contoh ditentukan menggunakan intensitas sampling (IS) 5,5% dengan total plot contoh 84. Analisis komposisi vegetasi mangrove meliputi indeks nilai penting, indeks keanekaragaman, indeks kekayaan jenis, indeks kemerataan. Hasil penelitian menunjukkan bahwa komposisi vegetasi mangrove di Desa Eyat Mayang terdiri dari lima spesies mangrove mayor yang termasuk ke dalam tiga famili. Spesies Rhizophora apiculata memiliki nilai INP paling tinggi dan menjadi spesies dominan pada seluruh tingkat pertumbuhan. Indeks keanekaragaman pada tingkatan pertumbuhan pohon dan tiang termasuk kategori sedang, sedangkan semai memiliki keanekaragaman rendah serta  indeks kekayaan jenis pada seluruh tingkatan masuk kategori rendah. Indeks kemerataan pohon termasuk ke dalam kategori hampir merata sedangkan pada tiang dan semai termasuk ke dalam kategori cukup merata. Struktur vegetasi mangrove secara horizontal menunjukkan bahwa kerapatan pada tingkatan semai paling tinggi dan kerapatan pohon paling rendah.  Hubungan antara kelas diameter dengan kerapatan menunjukkan kurva huruf “J” terbaik yang menunjukkan bahwa semakin besar diameter semakin rendah kerapatannya dan hal tersebut merupakan kondisi alamiah pada kawasan hutan yang alami. Struktur vertikal menunjukkan bahwa vegetasi mangrove di Desa Eyat Mayang termasuk ke dalam stratum C (4 – 20 m) dan stratum D (1 – 4 m). Analysis of Mangrove Vegetation in Eyat Mayang Village, Lembar Sub District, Lombok Barat Regency Abstract Eyat Mayang Village has the potential for a mangrove ecosystem and is part of the Essential Ecosystem Area (KEE) of the Lembar Bay Mangrove Corridor. The purpose of this research is to analyze the structure and composition of mangrove vegetation in Eyat Mayang Village. Data collection was carried out through sample plots using the grid path method. The number of sample plots was determined using a sampling intensity (IS) of 5.5% with a total of 84 sample plots. Analysis of the composition of the mangrove vegetation included the importance value index, diversity index, species richness index, evenness index. The results showed that the composition of the mangrove vegetation in Eyat Mayang Village consisted of five major mangrove species belonging to three families. Rhizophora apiculata species had the highest IVI value and became the dominant species at all growth stages. The diversity index at the tree and pole growth stages is in the medium category, while the seedlings have low diversity and the species richness index at all stages is in the low category. The evenness index of trees is in the almost even category, while the poles and seedlings are in the fairly even category. The horizontal structure of the mangrove vegetation shows that the density at the seedling level is the highest and the density of trees is the lowest. The relationship between diameter classes and density shows the best "J" curve which indicates that the larger the diameter the lower the density and this is a natural condition in natural forest areas. The vertical structure shows that the mangrove vegetation in Eyat Mayang Village belongs to stratum C (4 – 20 m) and stratum D (1 – 4 m).
Pengaruh Tekanan Kempa Papan Laminasi Kayu Sengon dan Bambu Petung Wulandari, Febriana Tri; Sari, Diah Permata; Ningsih, Rima Vera; Raehnayati, Raehnayati
Empiricism Journal Vol. 4 No. 2: December 2023
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v4i2.1292

Abstract

Dalam mengatasi keterbatasan jenis kayu berkualitas rendah, papan laminasi menjadi solusi dalam meningkatkan kualitas kayu. selain ukuran kayu yang dapat disesuaikan, tampilan dari papan laminasi ini dapat memberikan nilai dekoratif yang indah. Penelitian ini mengkombinasikan kayu solid dengan bambu untuk membuat papan laminasi. Jenis kayu yang digunakan dalam penelitian ini adalah kayu sengon dan bambu yang digunakan adalah bambu petung. Salah satu faktor yang mempengaruhi papan laminasi adalah tekanan kempa. Berdasarkan hal tersebut, penelitian ini menguji bagaimana pengaruh tekanan kempa terhadap sifat fisis papan laminasi kayu sengon bambu petung dimana sifat fisis merupakan salah satu cara untuk mengetahui kualitas papan laminasi yang dihasilkan. Metode yang digunakan dalam penelitian ini menggunakan metode eksperimen dengan rancangan percobaan menggunakan Rancangan Acak Lengkap (RAL) non faktorial dengan dua perlakuan tekanan pengempaan (20 Nm dan 30 Nm). Berdasarkan hasil penelitian, perlakuan dari tekanan kempa berpengaruh nyata terhadap sifat fisik papan laminasi kayu sengon bambu petung. Sehingga sifat fisik papan laminasi kayu sengon bambu petung termasuk dalam standar SNI 01-6240-2000 dan JAS 234-2007. Berdasarkan nilai uji sifat fisik tersebut, papan laminasi kayu sengon bambu petung termasuk dalam kelas kuat III yang dapat digunakan untuk keperluan konstruksi berat yang terlindung. Effect of Felt Pressure on Laminated Boards of Sengon Wood and Petung Bamboo Abstract In overcoming the limitations of low-quality wood species, laminated boards are a solution in improving wood quality. In addition to customizable wood sizes, the appearance of these laminated boards can provide beautiful decorative value. This research will try to combine solid wood with bamboo to make laminated boards. The types of wood used in the study were sengon wood and bamboo used by petung bamboo. One of the factors that affect the laminate board is the pressure of the felt. Based on this, this research wants to test how the effect of pressure on the physical properties of the bamboo petung sengon wood laminated boards where the physical properties are one way to determine the quality of the resulting laminated boards. The method used in this study used an experimental method with an experimental design using a non-factorial Completely Randomized Design (CRD) with two pressure pressure treatments (20 Nm and 30 Nm). Based on the results of the study, the treatment of felt pressure has a significant effect on the physical properties of sengon bamboo petung wood laminated board.. So that the physical properties of petung bamboo sengon wood laminated boards are included in the SNI 01-6240-2000 and JAS 234-2007 standards. Based on the physical properties test value, the petung bamboo sengon wood laminated boards are included in the strength class III which can be used for protected heavy construction purposes.
HUBUNGAN ANTARA KADAR AIR TANAH DAN TEKSTUR TANAH TERHADAP LAJU DAN KAPASITAS INFILTRASI DI RUANG TERBUKA HIJAU (RTH) UNIVERSITAS MATARAM Rahmawati, Yuni; Mahakam Lesmono Aji, Irwan; Sari, Diah Permata
Tengkawang : Jurnal Ilmu Kehutanan Vol 14, No 1 (2024): TENGKAWANG : JURNAL ILMU KEHUTANAN
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jt.v14i1.78399

Abstract

The Green Open Space of Mataram University encompasses various types of vegetation, potentially resulting in differences in infiltration rate and capacity within its zones. This study aims to determine the infiltration rate and capacity in the Green Open Space (GOS) of Mataram University and analyze the relationship between soil moisture content and texture with the infiltration rate and capacity in the area. Infiltration measurements were conducted in 10 zones of Mataram University's GOS, with two replications established in each zone: one within tree-covered areas and one in open areas (without tree cover). Laboratory analysis results indicated that the predominant soil texture across all zones of Mataram University's GOS was sandy clay. Soil moisture content in each zone ranged from 1.13% to 9.03%. The highest infiltration rate was found in open zones, with an average value of 48.61 cm/hour across all zones, while the lowest was in closed zones, at 30.58 cm/hour. The highest infiltration capacity was also observed in open zones, with an average value of 25.8 cm/hour, which was higher than that in closed zones (20.4 cm/hour). The t-test results comparing Horton's infiltration rate and capacity with actual infiltration rate and capacity showed no significant difference. Correlation analysis results indicated that soil texture (sand, silt) and soil moisture content were not correlated with infiltration rate and capacity in Mataram University's GOS.Keywords: infiltration, moisture content, GOS, texture.AbstrakRuang Terbuka Hijau Universitas Mataram memiliki berbagai macam jenis vegetasi, sehingga berpotensi dapat memungkinkan terjadinya perbedaan laju dan kapasitas infiltrasi di setiap zona wilayahnya. Penelitian ini bertujuan untuk mengetahui laju dan kapasitas infiltrasi di Ruang Terbuka Hijau (RTH) Universitas Mataram dan menganalisis hubungan antara kadar air dan tekstur tanah di wilayah Ruang Terbuka Hijau (RTH) Universitas Mataram dengan laju dan kapasitas infiltrasi. Pengukuran infiltrasi dilakukan di 10 zona RTH Universitas Mataram, di mana di setiap zona ditetapkan 2 ulangan yaitu 1 ulangan untuk area tertutup dan 1 ulangan pada area terbuka (tanpa tegakan pohon). Hasil laboratorium menunjukkan tekstur tanah yang mendominasi di seluruh zona RTH Universitas Mataram yaitu pasir berlempung. Dan kadar air tanah di setiap zona wilayah RTH Universitas Mataram yaitu berkisar antara 1,13 % - 9,03 %. Laju infiltrasi tertinggi terdapat pada zona terbuka, dengan nilai rata-ratanya untuk semua zona yaitu 48,61 cm/jam dan terendah pada zona tertutup yaitu 30,58 cm/jam. Kapasitas infiltrasi tertinggi terdapat pada zona terbuka, dengan nilai rata-ratanya untuk semua zona terbuka yaitu 25,8 cm/jam lebih tinggi dibandingkan pada zona tertutup yaitu 20,4 cm/jam. Hasil uji-t antara laju & kapasitas infiltrasi horton dengan laju & kapasitas infiltrasi aktual menunjukkan tidak terdapat perbedaan signifikan. Hasil uji korelasi menunjukkan tekstur tanah (pasir, debu), dan kadar air tanah tidak berkorelasi dengan laju dan kapasitas infiltrasi di RTH Universitas Mataram.Kata kunci: infiltrasi, kadar air, RTH, tekstur.
Hubungan parameter lingkungan dengan morfometrik daun mangrove jenis Rhizophora mucronata pada kawasan mangrove Desa Labuan Tereng Kabupaten Lombok Barat Nurmalasari, Yeni; Aji, Irwan Mahakam Lesmono; Sari, Diah Permata
ULIN: Jurnal Hutan Tropis Vol 8, No 2 (2024)
Publisher : Fakultas Kehutanan Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32522/ujht.v8i2.13989

Abstract

Desa Labuan Tereng terletak berdekatan dengan Pelabuhan Lembar, sehingga berpotensi terjadi pencemaran lingkungan yang berdampak pada kesehatan vegetasi mangrove. Kesehatan hutan mangrove dapat diketahui dengan melihat populasi yang terbentuk dan melihat nilai koefisien keragaman berdasarkan pemencaran nilai-nilai morfometrik daunnya. Penelitian ini bertujuan untuk mengetahui morfometrik daun mangrove dari spesies yang dominan, mengetahui kondisi parameter lingkungan di hutan mangrove, dan menganalisis hubungan antara parameter lingkungan dengan morfometrik daun mangrove di kawasan hutan mangrove Desa Labuan Tereng. Metode yang digunakan dalam peletakan titik-titik plot sampel dan jalur adalah systematic sampling with random start. Terdapat tiga variasi populasi morfometrik spesies Rhizophora mucronata yang menandakan kondisi hutan mangrove tidak sehat. Koefisien keragaman berkisar antara 3,43-13,30%. Kondisi parameter lingkungan pada hutan mangrove adalah sebagai berikut: suhu air 27,1°C (tidak memenuhi baku mutu), pH 7,14 (memenuhi baku mutu), salinitas 32,23‰ (memenuhi baku mutu), dan DO 4,46 mg/l (tidak memenuhi baku mutu). Hubungan antara parameter lingkungan dengan morfometrik daun mangrove adalah sebagai berikut: parameter salinitas -0,61 (kuat), parameter suhu 0,53 (sedang), pH 0,44 (sedang), dan DO -0,17 (tidak ada hubungan).
BIOAKUMULASI LOGAM BERAT PB DAN CU PADA RHIZOPHORA MUCRONATA DI KAWASAN MANGROVE SEKITAR PELABUHAN LEMBAR KABUPATEN LOMBOK BARAT Sari, Diah Permata; Hidayati, Eni; Webliana B., Kornelia
Jurnal Hutan Tropis Vol 12, No 2 (2024): Jurnal Hutan Tropis Volume 12 Nomer 2 Edisi Juni 2024
Publisher : Lambung Mangkurat University-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jht.v12i2.19773

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis bioakumulasi logam berat Pb dan Cu pada Rhizophora mucronata. Pengambilan data dilakukan pada 30 plot yang meliputi sampel tanaman Rhizophora mucronata dan sedimen di bawahnya untuk dianalisis akumulasi Pb dan Cu. Selanjutnya dilakukan analisis faktor biokonsentrasi (BCF).  Hasil penelitian menunjukkan bahwa Rata-rata kandungan logam berat Cu pada vegetasi mangrove jenis Rhizophora mucronata di seluruh plot yaitu 2,31 ppm, sedangkan rata-rata kandungan Pb 0,942 ppm  dan masih sesuai dengan batas toleransi bagi tumbuhan mangrove jenis hizophora mucronata.  Rata-rata akumulasi Cu pada sedimen yaitu 0,0869 ppm dan rata-rata akumulasi Pb pada sedimen yaitu 0,0043 ppm dan masih di bawah baku mutu.  Nilai BCF logam berat Pb pada seluruh plot pengamatan memiliki nilai BCF diantara 100 – 1.000 yang berarti bahwa memiliki sifat akumulasi sedang.  Nilai  BCF Cu pada seluruh plot kecuali plot 7 memiliki nilai < 100 yang berarti bahwa memiliki sifat akumulasi Cu yang rendah, sedangkan pada plot 7 memiliki nilai 249,4 (BCF = 100 – 1.000) yang berarti bahwa memiliki sifat akumulasi sedang.
The Effect Of Green Accounting, Financial Performance And CSR On Firm Value With Firm Size As An Intervening Variable Dewi, Susana; Purnomo , Adi Dwi; Hartono, Hartono; Maesaroh, Maesaroh; Sari, Diah Permata
Nomico Vol. 1 No. 6 (2024): Nomico - July
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xdsw2y62

Abstract

This research aims to determine: (1) The effect of green accounting on firm size, (2) The effect of financial performance on firm size, (3) The effect of CSR on firm size, (4) The effect of green accounting on firm value, (5) The effect of financial performance on firm value, (6) The effect of CSR on firm value, (7) ) The effect of firm size on firm value (8) The effect of firm size in mediating green accounting on firm value, (9) The effect of firm size in mediating financial performance on firm value, (10) The effect of firm size in mediating CSR on firm value. The sample for this research is coal sub-sector mining companies for the 2019-2022 period using the purposive sampling method. There are 9 companies that meet the criteria as research samples. The data analysis tool in this research uses SPSS version 26. The research results show that: (1) Green Accounting has no significant effect on Firm Size, (2) Financial Performance has no significant effect on Firm Size, (3) CSR has no significant effect on Firm Size, (4) Green Accounting has no significant effect on Firm Value, (5) Financial Performance has a significant effect on Firm Value, (6) CSR has no significant effect on Firm Value, (7) Firm Size has no significant effect on Firm Value, (8) Firm Size indirectly mediates the effect of Green Accounting on Firm Value, (9) Firm Size does not mediate the influence of Financial Performance on Firm Value, (10) Firm Size does not mediate the effect of CSR on Firm Value.
Sosialisasi Literasi Bahaya Pinjaman Online (Pinjol) Ilegal Dan Judi Online (Judol) Di Kelurahan Karang Asem Cilegon Banten Sari, Diah Permata; Triana, Leni; Siregar, Dina Khairuna; Amalia, Aam; Afifah, Lailatul; Hamsanah, Siti; Masitoh, Melly Maya; Uthafiyah, Uthafiyah; Maulana, Yozi Heru; Maulana, Farhan; Umam, Hairul
Jurnal Pengabdian Sosial Vol. 1 No. 11 (2024): September
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/0tq0j211

Abstract

Pinjaman online (Pinjol) ilegal dan judi online telah menjadi dua masalah yang mendesak di berbagai wilayah Indonesia, termasuk Provinsi Banten. Kegiatan sosialisasi literasi ini bertujuan untuk meningkatkan kesadaran masyarakat Jerang Barat Kelurahan Karang Asem, Cilegon, Banten, terhadap bahaya pinjaman online (Pinjol) ilegal dan judi online yang semakin marak. Mengingat tingginya kasus penipuan dan jeratan finansial akibat Pinjol ilegal serta dampak sosial negatif dari judi online, kegiatan ini dilakukan melalui pendekatan langsung sosialisasi atau penyuluhan. Melalui penyampaian materi yang interaktif dan mudah dipahami, sosialisasi ini berhasil meningkatkan pengetahuan masyarakat mengenai ciri-ciri Pinjol ilegal, risiko yang menyertainya, serta langkah-langkah pencegahan yang dapat diambil. Hasil evaluasi menunjukkan peningkatan pemahaman masyarakat terhadap topik ini, yang diharapkan dapat mengurangi potensi terjebak dalam praktik Pinjol ilegal dan judi online di masa mendatang.
Formulation of Instant Granules from Ethanolic Extract of Melinjo Peel (Gnetum gnemon L) Extract as Anti-Hyperuricemia Sari, Diah Permata; Fahriati, Andriyani Rahmah; Maelaningsih, Firdha Senja
Jurnal Kefarmasian Indonesia VOLUME 13, NUMBER 2, AUGUST 2023
Publisher : Pusat Penelitian dan Pengembangan Biomedis dan Teknologi Dasar Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22435/jki.v13i2.6290

Abstract

Melinjo (Gnetum gnemon L) is extensively found in Indonesia, and all of its components are highly employed, with the fruit being the most commonly used. However, melinjo fruit can induce hyperuricemia if ingested excessively since it contains purines, which can raise uric acid levels. Several investigations have found that melinjo peel can lower uric acid levels in experimental rats in vivo. As a result, the goal of this study is to create and evaluate immediate granule formulations of melinjo peel extract. Plant determination, standardization of specified parameters, standardization of non-specific parameters, formulation, and physical and chemical assessment of instant granules of melinjo peel extract are all steps of the technique. This study employed two instant granule formulations of melinjo peel extract FI and FII with varying PVP concentrations (1g FI and 3g FII). Flow time testing, angle of repose testing, compressibility index testing, water content testing, and dissolving time testing were all part of the physical examination of instant granules. The chemical evaluation took the form of a UV-Vis spectrophotometer study of total flavonoid levels in instant extracts and granules. The FI and FII instant granule formulas had a yellow color, the flow time test results were in a good category (44 g/s and 81 g/s), the angle of repose test results was in the very good flow properties category (19° and 16°), the compressibility test results, the water content test, and the dissolving time test were performed in triplo, in 0, 7th, and 14th day, and the results were in a good category. In conclusion, the physical features of instant granules of FI and FII melinjo peel extracts fulfilled the requirements for all test parameters and had a high possibility to be produced as anti hyperuricemia preparations.
DAMPAK WABAH PANDEMI COVID-19 TERHADAP INSENTIF PAJAK DI SEKTOR EKONOMI Sari, Diah Permata; Adi, Estu Surya; Destiani, Firdha; Aryanto, Afrilianty Putri; Hidayati, Arianna; Afrina, Cassy; Agusni, Pratiwi Putri
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 2 (2024): Bussman Journal | Mei - Agustus 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i2.230

Abstract

The Covid-19 outbreak is very detrimental to many countries. Indonesia is no exception and has been hit by a very detrimental impact on this nation. Starting from 2020, all economic sectors will not immediately be affected, and the Indonesian population will also feel the devastating impact of this pandemic. The government does not just sit idly by watching this country's miserable situation, tax incentive policies are provided to taxpayers throughout Indonesia, this is one of the government's efforts to help this nation's economy remain strong. Providing economic stimulus to several sectors affected by the shock caused by this outbreak also provides a bit of fresh air. Then several research results indicate that the government's decision to implement tax incentives for economic actors has become a bit of a passion for economic actors in the Covid- 19 conditions. Using quantitative descriptive research methods with primary and secondary data analysis which is explained in detail and clearly in the description. The aim of this research is to find out how the government's policy on tax incentives affected the Indonesian economy during the Covid-19 pandemic. The basis for providing this tax incentive is the state's effort to implement the National Economic Recovery (PEN) program to stem the Indonesian economy which experienced a decline every time in 2020