Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Agrivet: Jurnal Ilmu-ilmu Pertanian dan Peternakan International Journal of Economic Research and Financial Accounting
Devi Liana
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Utilization of kepok banana peel waste as liquid organic fertilizer for the growth and yield of sweet corn (Zea mays saccharata Sturt L.) plants Kalista Setia Anatolana; Ariefin, Muhammad Noor; Devi Liana
Agrivet : Jurnal Ilmu-Ilmu Pertanian dan Peternakan (Journal of Agricultural Sciences and Veteriner) Vol. 12 No. 2 (2024): Desember
Publisher : Fakultas Pertanian Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/agrivet.v12i2.11427

Abstract

This study aims to determine the response and appropriate concentration of liquid organic fertilizer from banana peel waste on the growth and yield of sweet corn (Zea mays saccharata Sturt L.). The research method was a field experiment using a Randomized Block Design with various concentrations of liquid organic fertilizer from Kepok banana peel waste. The treatments are P0 = 0 ml/litre of water, P1 = 50 ml/litre of water, P2 = 100 ml/litre of water, P3 = 150 ml/litre of water, P4 = 200 ml/litre of water, and P5 = 250 ml/litre of water. Each treatment was repeated four times. The data obtained in this study were analyzed using Analysis of Variance at the 5% error level and followed by the Duncan Multiple Range Test (DMRT).  The results showed that the application of various concentrations of organic liquid fertilizer made from Kepok banana peel has a significant effect (p<0.05) on plant height, leaf count, stem diameter, cob length without husk, cob diameter without husk, and cob weight without husk. It can be concluded that the treatment with the concentration of Kepok banana peel organic liquid fertilizer at P2 (100 ml/litre of water) yielded the best results for plant height, leaf count, stem diameter, cob length without husk, cob diameter without husk, and cob weight without husk.
Comprehensive Analysis Of Income Tax Article 23 Based On Literacy In Various Companies In Indonesia Ahmad Fais El Wajdi; Anggara Ramadhansyah; Devi Liana; Khairunnisa Agustin; Rizki Purwanti; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.347

Abstract

Income Tax Article 23 (PPh 23) is one of the important instruments in the Indonesian taxation system that  targets deductions on income from capital, services, or gifts and awards. This study aims to review the  implementation, calculation, recording, and reporting of PPh 23 based on studies that have been conducted in  various companies such as PT Semara Perkasa Lestari, PT Store Sent e-Logistik Indonesia, Perum Bulog, PT Grin Kar Indonesia, and PT Perkebunan Nusantara Enam. The method used is a literature study of relevant journals, tax regulations such as Government Regulation No. 36 of 2008, and the practice of implementing e-Bupot Unification. The results of this study indicate significant challenges in terms of compliance, technical  mastery of calculations, and adaptation to electronic reporting systems. This study recommends increasing  socialization and training for business actors and optimizing the e-Bupot system. This study is expected to be a reference for academics, tax practitioners, and taxpayers in understanding and implementing PPh Article 23  more appropriately and efficiently.
Co-Authors Ahmad Fais El Wajdi Anggara Ramadhansyah Ariefin, Muhammad Noor Galih Supraja Kalista Setia Anatolana Khairunnisa Agustin Rizki Purwanti