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All Journal EKONOMIKA45 Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi
Aditya Kristianto
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Transportation Veterinary

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Analisis Koreksi Fiskal Atas Laporan Keuangan Perusahaan Pada Pt Trijaya Sarana Mandiri Di Bandar Lampung Aditya Kristianto; Aminah Aminah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2540

Abstract

Fiscal correction is a correction of financial records to comply with tax regulations. This study aims to determine whether the financial statements of PT Trijaya Sarana Mandiri has complied with tax regulations in calculating corporate income tax, the type of fiscal correction made, and the impact of the fiscal correction on the amount of corporate income tax owed by PT Trijaya Sarana Mandiri The data analysis method used in this study is descriptive analysis, in which the researcher analyzes the commercial financial statements of PT Trijaya Sarana Mandiri, make fiscal corrections, and determine the amount of income tax payable in accordance with tax provisions. The results of the study show that the calculation of corporate income tax for PT Trijaya Sarana Mandiri is not in compliance with tax provisions, fiscal corrections are made in the form of positive corrections, and the impact on tax payable increases tax payable. The impact of this fiscal correction can increase Taxable Income and Tax Payable, and can reduce the net profit of PT Trijaya Sarana Mandiri.
Pemanfaatan Teknologi IoT dan Aplikasi Android untuk Pengendalian Kadar Amonia pada Peternakan Unggas Aditya Kristianto; Kevin Sirait; Sinaga, Triandes
ABDIKAN: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 4 No. 4 (2025): November 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdikan.v4i4.6910

Abstract

This community service activity aims to implement an Internet of Things (IoT)–based system integrated with an Android application to monitor ammonia gas levels in poultry farms. The activity took place at Ziven Chicken Farm in Stabat, North Sumatra, which faces challenges related to ammonia accumulation from livestock waste. The methodology follows four phases: (1) initiation, involving initial observation and interviews with farm’s owner and workers concerning problems identifications and needs; (2) planning, including the design of the IoT solution and mobile application; (3) implementation, consisting of assembling the IoT device using the MQ-137 and DHT-22 sensors, integrating them with the ESP32 microcontroller, and developing the application connected to a cloud server; and (4) monitoring and control, which includes system performance monitoring, data validation, and evaluation of system use by the partner. The system provides real-time visualization of ammonia, temperature, and humidity levels through tables and graphs. Results show an upward trend of ammonia concentration, reaching 21 ppm on the third day, with humidity positively affecting ammonia levels. A notable spike occurred between 20:00 and 21:00 WIB, indicating the need for improved ventilation and cleaning routines. Overall, the system assists farmers in determining optimal maintenance schedules and supports the adoption of digital technologies in poultry farm management.
Co-Authors Aminah Aminah Kevin Sirait Triandes Sinaga