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Juniarti Juniarti
Jurusan Ilmu Tanah Fakultas Pertanian Universitas Andalas
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Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
Financial Report Quality: The Role of Accrual-Based Government Accounting Standards and H.R. Competency Juniarti, Juniarti; Noersanti, Lina; Gladys, Asthya
Taxation and Public Finance Vol. 1 No. 1 (2023): DESEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i1.157

Abstract

This study aims to analyze and obtain empirical evidence about the effect of accrual-based government accounting standards and human resource competencies on the quality of government financial reports. Respondents in this study were employees of the financial division of offices in DKI Jakarta. The financial employee research sample is 100 respondents. The analysis technique uses PLS-SEM with the SmartPLS 3.0 program. The results of this study indicate that the competence of human resources influences the application of P.P. No. 71 of 2010 based on accruals and the quality of financial reports. Meanwhile, the application of accrual-based government accounting standards has no effect on the quality of financial reports. The results of this research can be useful for the government as input and consideration in determining policies, especially related to improving the quality of local government financial reporting information and increasing human resource competence, as well as financial accountability.
Strategies affecting sustainable financial performance (A case study on southeast asian companies) Ongkodjojo, Ellice Josephine; Juniarti, Juniarti
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3181

Abstract

This study aims to find out the effect of cost leadership and differentiation strategies on sustainable financial performance, including which strategy has a more dominant effect. Sustainable financial performance is financial performance that can be achieved and enjoyed into the future, not just for temporary in a certain period. The sample includes public companies in the Southeast Asia region consisting of 395 companies during the period 2107-2020, with a total 1,580 observations. This study uses Structural Equation Modeling to analyze the data. The test results show that the cost leadership strategy has no effect on sustainable financial performance. In contrast, the differentiation strategy has a positive and significant effect on sustainable financial performance. The role of innovation is very important in achieving sustainability. This study proves that innovation moderates the effect of the two strategies on sustainable financial performance. This study failed to prove which strategy has a more dominant effect due to the different results of the effect of the two strategies on sustainable financial performance.
Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
Skrining Fitokimia Ekstrak Etanol Daun Mangrove di Kawasan Ekowisata Borneo Bahari Desa Sungai Kakap Kalimantan Barat Cahyany, Brigita Sari Kusuma; Juniarti, Juniarti; Alfadzri, Andry; Listy, Irma; Awlia, Isti; Hidayat, Ade; Triono, Riski; Warsidah, Warsidah; Sofiana, Mega Sari Juane
Jurnal Laut Khatulistiwa Vol 8, No 3 (2025): October
Publisher : Dept. Marine Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/lkuntan.v8i3.94959

Abstract

Kabupaten Kubu Raya, Kalimantan Barat mempunyai total luasan area ekosistem mangrove mencapai 44.625,76 hektar. Ekosistem mangrove memiliki potensi besar sebagai sumber metabolit sekunder yang berperan penting dalam mekanisme adaptasi terhadap tekanan lingkungan. Kawasan ekowisata Borneo Bahari yang berada di Desa Sungai Kakap, Kabupaten Kubu Raya merupakan area pesisir yang ditumbuhi oleh berbagai jenis mangrove seperti Acanthus ilicifolius, Avicennia marina, dan Sonneratia caseolaris. Namun, belum ada kajian mengenai kandungan metabolit sekunder pada mangrove di kawasan ekowisata Borneo Bahari. Penelitian ini bertujuan untuk mengidentifikasi kandungan senyawa metabolit sekunder pada daun Acanthus ilicifolius, Avicennia marina, dan Sonneratia caseolaris. Metabolit sekunder dari ketiga jenis mangrove diekstraksi dengan pelarut etanol menggunakan metode maserasi. Hasil menunjukkan bahwa ekstrak etanol A. ilcifolius mengandung flavonoid dan saponin. Mangrove A. marina mengandung alkaloid, flavonoid, saponin, dan steroid. Jenis S. caseolaris menunjukkan ekstrak mengandung senyawa flavonoid, saponin, dan steroid. Temuan ini menjadi dasar awal dalam eksplorasi lebih lanjut seperti potensi bioaktivitas metabolit sekunder dari mangrove di wilayah tersebut.
Analysis of Leadership Correlation on Performance-Based Capitation Achievement of Puskesmas Juniarti, Juniarti; Misnaniarti, Misnaniarti; Windusari, Yuanita
Indonesian Journal of Global Health Research Vol 6 No 6 (2024): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v6i6.3943

Abstract

The assessment of KBK indicators is sourced from the data recorded in the BPJS Kesehatan information system, so the role of health center employees in inputting data and health services for participants is very important. There are external factors of employees that are dominant in influencing performance and can be the first focus of improvement in achieving KBK values by the management of the health center, namely leadership. The study used a quantitative research method with a cross sectional design. The sample taken in this study is health center employees in Palembang City who meet the inclusion criteria, namely 10 health centers that in March – May 2024 achieved 100% KBK for 3 consecutive months and 11 health centers that in March – May 2024 did not achieve 100% KBK for 3 consecutive months. The results of the study show that there is a leadership relationship to the achievement of capitation of health centers in Palembang City. The role of leaders is very important in supporting employee performance which will support the achievement of Puskesmas performance, including the achievement of performance-based capitation values.
Analisis Harga Pokok Produksi pada UMKM Ayam Geprek Hanania Kitchen Apandi, Aden; Noersanti, Lina; Juniarti, Juniarti
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk menjelaskan perhitungan biaya produksi UMKM yang digunakan saat ini, menghitung serta menyediakan dasar perhitungan harga pokok produksi dengan metode full costing, serta membandingkan perhitungan metode UMKM saat ini dan metode full costing lalu menentukan metode yang tepat. Penelitian ini diharapkan dapat memberikan berbagai manfaat. Manfaat praktis dari penelitian ini adalah dapat digunakan UMKM untuk mengevaluasi hasil perhitungan harga pokok produksi sekaligus sebagai dasar dalam menentukan harga jual, mengefisiensi biaya, dapat bersaing di pasar dan menyusun strategi pemasaran. Penelitian ini bersifat deskriptif kualitatif, data yang digunakan berupa data primer berupa wawancara. Hasil penelitian ini menunjukkan bahwa UMKM Ayam Geprek Hanania Kitchen masih melakukan perhitungan yang sederhana tanpa mengelompokkan biaya-biaya terkait proses produksi.
POLA KOMUNIKASI DALAM MELAKUKAN NEGOSIASI ANTARA PEDAGANG DAN PEMBELI DI TOKO PANGLONG UD SELAMAT JAYA Juniarti, Juniarti; Pulungan, Rosmilan
Jurnal Bahastra Vol 7, No 1 (2022): Edisi September 2022
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/bahastra.v7i1.5507

Abstract

Penelitian ini membahas tentang Tindak Tutur Ilokusi pada Interaksi Jual Beli di panglong UD Selamat Jaya. Metode yang digunakan untuk mengumpulkan data dalam penelitian ini adalah metode kualitatif deskriptif. Data dianalisis dengan menerapkan teori pragmatik tentang tindak tutur yang dikemukakan oleh Austin dan pola pasangan Berdampingan / Bersesuaian oleh Coulthard. Temuan penelitian ini menunjukan bahwa interaksi tawar-menawar di panglong Selamat Jaya adalah tindak tutur ilokusi (Asertif, direktif, ekspresif, komisif, dan deklarasi) . Tindak tutur yang paling dominan adalah tindak asertif (menginformasikan/memberitahukan), direktif (meminta), Eksprensif (terima kasih), komisif (menyetujui), deklaratif (memutuskan). Suatu percakapan juga mempunyai struktur yang dibatasi dengan pola pasangan berdampingan/ bersesuaian. Ditemukan ada delapan pola pasangan berdampingan/bersesuaian yang terdapat dalam interaksi tawar-menawar di panglong Selamat Jaya, antara lain (1) pola sapaan-sapaan, (2) pola panggilanjawaban, (3) pola permintaan informasi-pemberian, (4) pola keluhan-mengakui, (5) pola permintaan-pemersilakan, (6) pola penawaran-penerimaan, (7) pola penawaran-penolakan (8) pola pertanyaan-jawaban. Struktur percakapan yang dijumpai di panglong selamat jaya memiliki gangguan.
Eksplorasi dan Karakterisasi Morfologi Vegetatif 19 Genotipe Padi Lokal Solok Selatan Sumatra Barat Septaria, Vera; Kasim, Musliar; Suliansyah, Irfan; Syarif, Auzar; Juniarti, Juniarti
AGRIUM: Jurnal Ilmu Pertanian Vol 27, No 1 (2024)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/agrium.v27i1.17354

Abstract

Mendapatkan keragaman genetik atau keragaman plasma nutfah perlu dilakukan karakterisasi sifat-sifat morfologi dan sifat agronomi dari suatu varietas lokal baru yang ditemukan. Tujuan dari penelitian ini adalah untuk mengeksplorasi serta mengkarakterisasi morfologi vegetatif genotipe padi lokal Solok Selatan. Metode yang dilakukan dalam penelitian ini yaitu metode pengambilan sampel dengan sengaja (purposive random sampling) di lokasi penanaman ke genotipe padi lokal yang akan di karakterisasi morfologi vegetatifnya. Data yang dihasilkan berupa data kuantitatif yang terdiri dari tinggi tanaman, jumlah anakan, panjang ligula, lebar dan panjang helaian daun. Hasil eksplorasi menemukan 19 genotipe padi lokal yaitu Randah Sori, 46, Kuriak Batu, Redek Putiah, Simauang, Kuriak Karitiang, Batu Hampar Putih, Batu Hampar Kunig, Batu Hampar Tinggi, Padi 2000, Marleni, Kuniang Sarai, Rambutan, Tapak Leman, Randah Sungkai, Redek Sangir, Guliang Tandai Merah, Harum Manis dan Padi Nyai. Selain itu juga dilakukan analisis kekerabatan atau analisis kluster dengan metode NTSys baik secara kuantitatif ataupun kualitatif. Hasil karakterisasi morfologi vegetatif dari data kuantitatif diperoleh nilai variabilitas luas dengan keragaman yang tinggi untuk tinggi tanaman, jumlah anakan dan panjang helaian daun. Panjang ligula dan lebar helaian daun variabilitas tergolong sempit dengan tingkat keragaman yang rendah. Sementara untuk analisa deskriptif kualitatif semua karakter morfologi yang diamati memiliki variabilitas luas dengan keragaman yang rendah kecuali warna kelopak daun memiliki nilai keragaman yang tinggi.  Hasil Dendogram dari analisis kluster ke 19 genotipe padi lokal Solok Selatan memiliki nilai koefisien kesamaan (similaritas) yaitu antara 0,36 – 0,75 (36 -75%). 
Vegetable Cultivation Using Residents' Yard Land to Increase Food Security in Gelanggang Village, East Sakra District, East Lombok Regency Kahar, Abdul; Hanani, Hulfiatun; Rizwan, Mohamad Rido; Juniarti, Juniarti; Yuliana, Yuliana; Fitri, Ruhil; Nabilah, Nabilah; Komalasari, Ulvi Intan; Fathan, Muhammad; Azhari, Rudi; Hikmawati, Hikmawati
Unram Journal of Community Service Vol. 5 No. 1 (2024): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i1.571

Abstract

Gelanggang Village is one of the villages located in East Sakra District, East Lombok Regency, which has great potential in the agricultural sector and almost 90% of the people living in Gelanggang village work as farmers. However, other plants such as vegetables, which are one of the food necessities, are not widely planted and cultivated, because they are considered less productive for the community. Apart from that, the people of Gelanggang village also have large plots of land which are not utilized. The aim of the main KKN-PMD program activities in Gelanggang Village is to provide education regarding the use of residents' yards for cultivating vegetable crops and increasing the food security of the Gelanggang Village community. The stages in carrying out the main KKN-PMD work program activities in Gelanggang Village are the first stage sowing vegetable seeds, the second stage making Verticulture shelves and the last stage carrying out outreach. The result obtained from this activity is that by conducting outreach related to vegetable cultivation, this can provide education regarding the use of residents' yard land for cultivating vegetable plants. Apart from that, this outreach is also an effort to increase the food security of the Gelanggang village community
Co-Authors . Reflinaldon A , Agustar. A M, Hendra A, Sari. Abdul Kahar Abdullah, Johari Yap Ade Hidayat, Ade Adrian Budiman Afdhal Muttaqin Afrima Sari Agil Syah Putra Agnes Andriyani Sentosa Agustian Agustian Akhmadi, Ali Alex Darmawan Alfadzri, Andry Almurni, Siti Amelinda Rosita Aminuyati Amrizal Saidi Anastasia Audina Candra Anastasya Debbie Aliantho Andi Sadapotto Angelina Evelyn Apandi, Aden Aqsa, Kathina Deswi Aries Novita Putri Aryenti, Aryenti Auzar Syarif Awang Al Hamdi Awlia, Isti Azhari, Rudi Azwar Rasyidin Bana, M. Haidir Alisyah Bramanta, Giraldi Sapta Cahyany, Brigita Sari Kusuma Carolina Limantoro Caroline Janet Sukamto Christina Christina Christina Corolina Corolina Crystalita Crystalita Crystalita D.P, Sari. Damayanti, Ndaru Andri Devina Andriani Tandiono Devina Mustikarina Natanagara Dian Fiantis Doni Hariandi Dwita, Adel Karen Dyah Puspita Sari Elisabeth Kartika Y.W Evelina Kurniawan Evelyn Stacia Evelyn Sutejo Evelyne Evelyne Evita Vianita Sari Fadil Hukama Hamdi Fajri, Riyadhul Fathan, Muhammad Fatma Andria Wahyuni Febriyani, Ellsa Indah Ferbiana Helena Ferdiansyah, Muhammad Aldy Ferry Aditya Fhigo, Lucky Fidelia Fidelia Fidelia Finda Yovita Finy Amelia Firdaus Hi Jahja Kunoli Fitri, Maghfiroti FITRI, RUHIL Florencia Irena Chandra Florensia Agatha Francisca Ivana Frans Sanjaya Fransisca Elsa Monica Frency Yunita Gabriela Natalia Lay Gladys, Asthya Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Gusnidar, G Hanani, Hulfiatun Hans William Santoso Hasmiandy Hamid Hastin, Abiyyah Helena, Ferbiana Hendro, Junaidi Hermeria, Noveriza Hikmawati Hikmawati Hukama, La Diadhan Ilham Wibowo Indra Dwipa Ineke Oktaviani Irfan Suliansyah Irwandi, Nurmayani Jannah, Anisa Raudhatul Jessica Kartika Halim Karina Novitasari Kathrin Angelin Hardy Komalasari, Ulvi Intan Kurniati, Fimetha Riva Liana Dewi Lilyani Kartika Sinatra Lina Noersanti Lince, Lince Listiyani Chandra Listy, Irma Lubis, Ira Handayani Lubis, Khadijah Margaret Carolina Maria Yunita Maya Genisa MD Yusoff, Bazli Bin Mega Sari Juane Sofiana Meisilva Erona Sitepu Misnaniarti Misnaniarti Monica Hendrik Monica Oktavia Musliar Kasim Mustika, Maya N, Sandi N, Sandi. Nabilah Nabilah Nadila Aulia Ardi Nadra, Nadra Nadya, Dea Nandita Samaralya Tori Nasution, Sarifa Ulfa Nathania Nathania Nelly Kawijaya Niken Wulandari Novi Dwi Vivian Thejakusuma Novitasari, Karina Nunung Ainur Rahmah Nur Afni Nurfina Yenti Okianna Okianna Olgawati Hudoyo Ong Yuliana Ongkodjojo, Ellice Josephine Pannya Pannya Pannya Pohan, Syahrial Hasanuddin Pratiwi, Nike Preztika Ayu Ardheta Puspa Sari, Puspa Ranti Novia Restu Syamsul Hadi Rika Kurniawati Risnah Risnah, Risnah Rizwan, Mohamad Rido Rosmilan Pulungan Ryan Budi Setiawan Sam Hermansyah Septaria, Vera Shinta Mulyana Simanungkalit, Anisa Simon Eric Hanjoyo Siska Effendi Siti Rahmah Stefany Sicilia Ahliawan Stephanie Loyanaputra Stephanie Natalie Tanzil Stephen Hadi Wibowo Sudewi Isminingsih Surya - Wibowo Sylvia Adriani T N, Novidra Thamrin, Nabila Pyrenina Tjamdinata, Wenny Triono, Riski Vania Allan Sutanto Vera Septaria Veronica Wijaya Vincent Valentino Vivian Jacob Vonny Vinisia Wahyuni, Fatma Andria Warsidah, Warsidah Waruwu , Ahmad Aswan Wenny Tjamdinata Y Yuzirwan Yaherwandi Yuanita Windusari Yuliana Yuliana Yulmira Yanti Yulnafatmawita Yulnafatmawita Yusuf Hartono Z, Naspendra Zain, Efendi Zainal Zawir Simon, Zainal Zawir