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Analisis Laporan Keuangan Komersial Melalui Rekonsiliasi Fiskal untuk Mengoptimalkan Perhitungan Pajak Penghasilan Badan pada PT XXX Aulia, Nabila; Apriliawati, Yeti
Indonesian Accounting Research Journal Vol. 4 No. 1 (2023): Indonesian Accounting Research Journal (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5287

Abstract

Tax optimization works to achieve the desired profit, but while meeting the appropriate tax obligations. In this study, optimizing the calculation of corporate income tax at PT XXX is carried out using fiscal reconciliation. Previously, the company only calculated Corporate Income Tax based on commercial financial reports and did not make fiscal corrections. The method used in this research is descriptive quantitative, with data collection through interviews and documentation studies. Profit before fiscal reconciliation was recorded at 133,260,638.00. However, after a fiscal reconciliation was carried out, it was found that the corporate income tax at PT XXX increased and became larger with a difference of Rp. 2,821,830.00.
Pengaruh Pendapatan Sektor Perikanan dan Pertanian Terhadap Perekonomian Daerah Kabupaten Lampung Timur Tahun 2018-2022 Aulia, Nabila
Jurnal Ekonomika : INDEPENDEN Vol 3 No 1 (2023): April 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/independent.v3i1.51898

Abstract

The fisheries and agriculture sector in East Lampung District is the sector that received investment funds of 48.25%, which is greater than the industrial sector at 17.15%. In addition, the fisheries sector is a sector that has the top five revenues in the economy of the Lampung province region. This study aims to analyze the effect of fisheries and agriculture sector income on the regional economy of East Lampung District in 2018-2022. The type of research used is quantitative research with the analysis technique used, namely multiple linear regression analysis using SPSS version 20. The results of the analysis show that the fisheries and agriculture sectors have an effect on the regional economy. Therefore, all hypotheses in this study are accepted.
The Effect of Adding Different Amounts of Turmeric (Curcuma domestica) on The Consumer Acceptance Level of Milkfish (Chanos chanos) Amplang aulia, nabila; Andriyono, Sapto; saputra, eka
Journal of Marine and Coastal Science Vol. 12 No. 1 (2023): FEBRUARY
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmcs.v12i1.42588

Abstract

Turmeric as a natural dye contains curcuminoids which are beneficial for the body and have the potential to be applied in food stuffs such as in amplang. Milkfish amplang (Chanos chanos) is a snack made from typical Indonesian fish which is quite popular in society. This study used experimental laboratory research methods which aimed to determine the effect of adding the amount of turmeric (Curcuma domestica) on the level of consumer acceptance of the chemical and organoleptic characteristics of milkfish amplang. The design used was a completely randomized design (CRD) with one factor, namely the addition of turmeric to the production of milkfish amplang consisting of four treatments and three repetitions. The results showed that there was a significant difference between the treatments (p<0.05), the highest nutritional value was found in milkfish amplang with the addition of 0.5 g of turmeric with an average value of water content (2.64%), ash content (1.75%), protein content (10.54%), fat content (7.51%), and carbohydrate content (77.53%). Organoleptic test results showed that the best treatment was the addition of 0.5 g turmeric with average values for color (8.60), smell (8.40), taste (8.53), and texture (8.80).
COMMUNICATION MODEL OF THE HEAD OF HIMIKOM IN MANAGING THE ORGANISATION IN THE ENVIRONMENT OF DHARMAWANGSA UNIVERSITY Nirwana, Nirwana; Aulia, Nabila; Hasugian, Buyung Solihin
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 5, No 3 (2024): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v5i3.5181

Abstract

The purpose of this study is to analyze the communication model of the Himikom organization leadership in embracing the thoughts of each member, the objective conditions of motivation to members, and what are the supporting and inhibiting factors in the leadership communication model in realizing the vision and mission of the organization. This type of research is naturalistic with a qualitative approach. The subjects of this research are the Chairperson of Himikom and its members at Dharmawangsa University Campus, Faculty of Social and Political Sciences, Communication Science Study Program. The object of this research is the communication model of the Chairperson and Members in realizing the vision and mission of the Communication Science Student Association. The results of the analysis of this study indicate that, the communication model of the Chairperson of the Communication Science Student Association Organization in running the wheels of the organization, namely: Linear communication model is a unidirectional communication model, namely communication only from one party, while the other party is only the recipient. This model is essentially a unidirectional communication model, based on the assumption that the organization's leader has a direct, immediate, and very decisive influence on the course of the organization. The communication model has encountered several obstacles such as: lack of member response to policies made by the leadership, lack of responsibility of each member in every organizational activity, lack of member interest to always be active in the organization, and will hamper all work programs that have been designed because they are closed to suggestions and criticism from members.
RANCANG BANGUN APLIKASI BANK SAMPAH CANTIK RESIK KELURAHAN JATI KRAMAT Susilawati, Endang Ayu; Syamsiyah, Nur; Aulia, Nabila; Sesunan, Mira Febriana
Journal of Computer Science and Information Technology Vol. 2 No. 2 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jcsit.v2i2.2065

Abstract

Bank Sampah Cantik Resik Kelurahan Jati Kramat adalah organisasi swadaya masyarakat yang berfokus pada pemanfaatan pengelolaan sampah.Permasalahan internal pada proses pengelolaan data bank sampah, petugas akan mencatat setiap kali adai pengambilan sampah dan mencatat informasi tabungan sehingga sering terjadinya kerangkapan pencatatan data sampah nasabah hal ini menyebabkan kekeliruan dalam catatan nasabah. Sistem informasi Bank Sampah terbagi menjadi tiga hak akses login: admin, nasabah, dan ketua admin..Login Nasabah dapat mengakses menu untuk melihat jadwal penyetoran sampah, memilih booking jadwal penyetoran sampah yang akan datang dan menu transaksi untuk melihat riwayat transaksi penyetoran sampah, serta melihat informasi total invoice dari hasil penyetoran sampah. Akses login Admin dapat mengakses menu mengelola data nasabah, mengelola data sampah, memproses jadwal baru penyetoran sampah, melihat list booking jadwal nasabah, mengelolah transaksi sampah, memproses pembayaran invoice serta melihat riwayat data keselurahan invoice penyetoran sampah, admin juga dapat mencetak laporan. Akses login Ketua Admin dapat mengakses menu Transaksi untuk melihat dan mengelola data laporan Invoice keselurahan penyetoran sampah. Penggunaan sistem informasi bank sampah pada BS cantik resik dapat meningkatkan layanan nasabah dan mempercepat proses pengolahan data sampah nasabah, dan meningkatkan kinerja operasional bank sampah BS cantik resik. Kata Kunci: Bank Sampah, Pencatatan Sampah, Penyetoran Sampah
PENGEMBANGAN SARANA WISATA DALAM RANGKA MENUNJANG DESA WISATA DI DESA LANTAN, KECAMATAN BATUKLIANG UTARA, KABUPATEN LOMBOK TENGAH Imran; Nasip, Harun; Aryandi, Rifani Dwi; Muttaqim, Muhammad Imam; Uyun, Ratih Kuratul; Aulia, Nabila; Marmara, Agisha Talitha; Annisa, Karima Nur; Febrianti, Lisa; Wulandari, Denek Bini Pradila; Sayuti, Rosiady Husaenie
Jurnal Wicara Vol 2 No 1 (2024): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v2i1.4091

Abstract

Real Work Lectures are a comprehensive application in the field of scientific disciplines of the theories they have into a real form of community service. This year, Mataram University is holding a Real Work Lecture program based on the Village Community Empowerment (PMD) method which is aimed at developing a spirit of empathy and concern for problems that occur in society, making the nation's life intelligent, and realizing community welfare. Lantan Village is a village that has potential, one of which is in the tourism sector. However, development activities and utilization of this potential have not been carried out optimally by the community. Therefore, KKN PMD aims to overcome existing problems in villages, especially in utilizing village potential in the tourism sector. The method used in implementing this activity is the participatory method and focus group discussion (FGD) which is applied in (1) structuring tourist locations, (2) organizing village administration, (3) teaching activities and providing literacy corners and (4) lighting installation activities. travel and socialization. The result of this activity is that the camping ground tourist location in Sumberan hamlet is quite well organized. Apart from that, through village administration activities we can provide good services to the community, help improve students' reading and numeracy skills, provide lighting facilities for the Gubuk Makam hamlet community so they feel safe and form community awareness regarding the management of existing village potential. The results of these activities show that these activities can help overcome problems in society related to the development of existing potential.
RANCANG BANGUN APLIKASI BANK SAMPAH CANTIK RESIK KELURAHAN JATI KRAMAT Ayu Susilawati, Endang; Syamsiyah, Nur; Aulia, Nabila
Jurnal Sains & Teknologi Fakultas Teknik Universitas Darma Persada Vol. 14 No. 2 (2024): Jurnal Sains & Teknologi
Publisher : Fakultas Teknik Universitas Darma Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70746/jstunsada.v14i2.514

Abstract

Abstrak Bank Sampah Cantik Resik Kelurahan Jati Kramat adalah organisasi swadaya masyarakat yang berfokus pada pemanfaatan pengelolaan sampah.Permasalahan internal pada proses pengelolaan data bank sampah, petugas akan mencatat setiap kali adai pengambilan sampah dan mencatat informasi tabungan sehingga sering terjadinya kerangkapan pencatatan data sampah nasabah hal ini menyebabkan kekeliruan dalam catatan nasabah. Sistem informasi Bank Sampah terbagi menjadi tiga hak akses login: admin, nasabah, dan ketua admin..Login Nasabah dapat mengakses menu untuk melihat jadwal penyetoran sampah, memilih booking jadwal penyetoran sampah yang akan datang dan menu transaksi untuk melihat riwayat transaksi penyetoran sampah, serta melihat informasi total invoice dari hasil penyetoran sampah. Akses login Admin dapat mengakses menu mengelola data nasabah, mengelola data sampah, memproses jadwal baru penyetoran sampah, melihat list booking jadwal nasabah, mengelolah transaksi sampah, memproses pembayaran invoice serta melihat riwayat data keselurahan invoice penyetoran sampah, admin juga dapat mencetak laporan. Akses login Ketua Admin dapat mengakses menu Transaksi untuk melihat dan mengelola data laporan Invoice keselurahan penyetoran sampah. Penggunaan sistem informasi bank sampah pada BS cantik resik dapat meningkatkan layanan nasabah dan mempercepat proses pengolahan data sampah nasabah, dan meningkatkan kinerja operasional bank sampah BS cantik resik. Kata kunci: Bank Sampah, pencatatan sampah, penyetoran sampah. Abstract Bank Sampah Cantik Resik Jati Kramat Village is a non-governmental organization that operates in the field of waste management utilization.Internal problems in the waste bank data management process, officers still have to record every transaction, such as waste input and savings detail recording, which often leads to duplicate recording of customer waste data, causing errors in customer records. The Waste Bank information system is divided into three login access rights:customer access rights, admin access rights, and chief admin access rights.Login Customers can access the menu to view the waste deposit schedule, select bookings for upcoming waste deposit schedules, and the transaction menu to view the history of waste deposit transactions, as well as view the total invoice information from the waste deposit results. Admin login access can manage customer data, manage waste data, process new waste deposit schedules, view the list of customer booking schedules, manage waste transactions, process invoice payments, and view the overall history of waste deposit invoices. Admin can also print reports. Login access The Admin Chair can access the Transaction menu to view and manage the overall Invoice report data for waste deposits. The use of the waste bank information system at BS Cantik Resik can improve customer service, expedite the processing of customer waste data, and enhance the operational performance of the BS Cantik Resik waste bank. Keywords: Waste Bank, Waste, Waste Deposit.
MODEL KOMUNIKASI KETUA HIMIKOM DALAM MENJALANKAN ORGANISASI Nirwana, Nirwana; Lubis, Muya Syaroh Iwanda; Aulia, Nabila
Jurnal Network Media Vol 8, No 2 (2025): NETWORK MEDIA
Publisher : Prodi Ilmu Komunikasi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jnm.v8i2.6542

Abstract

Tujuan penelitian ini untuk menganalisis model komunikasi pimpinan organisasi Himikom dalam merangkul pemikiran setiap anggotanya, kondisi objektif motivasi kepada anggota, serta apa saja faktor-faktor pendukung dan penghambat pada model komunikasi pimpinan dalam mewujudkan visi dan misi organisasi. Jenis penelitian ini adalah naturalistik dengan pendekatan kualitatif. Subjek penelitian ini adalah Ketua Himikom dan Anggotanya di Kampus Universitas Dharmawangsa Fakultas Sospol Prodi Ilmu Komunikasi. Objek penelitian ini adalah Model komunikasi Ketua dan Anggota dalam mewujudkan visi dan misi Himpunan Mahasiswa Ilmu Komunikasi. Hasil analisis dari penelitian ini menunjukkan bahwa, model komunikasi Ketua Organisasi Himpunan Mahasiswa Ilmu Komunikasi dalam menjalankan roda organiasi yaitu: model komunikasi Linear yaitu model komunikasi searah yaitu komunikasi yang hanya dari satu pihak saja, sedangkan ke pihak yang lain hanya penerima. Model ini pada hakikatnya adalah model komunikasi searah, berdasarkan anggapan bahwa pimpnan organisasi memiliki pengaruh langsung, segera, dan sangat menetukan terhadap jalannya organisasi. Model komunikasi tersebut telah menemui beberapa hambatan seperti: kurangnya respon anggota akan kebijakan yang di buat pimpinan, kurangnya tanggungjawab setiap anggota dalam setiap kegiatan organisasi, kurangnya minat anggota untuk selalu aktif di organisasi, dan akan terhambatnya segala program kerja yang telah di rancang karena tertutup dengan saran dan kritik dari anggota.
Diplomasi Budaya India melalui Bollywood terhadap Indonesia Pasca Covid (2020–2022) Aulia, Nabila; Nidatya, Nurfarah
Padjadjaran Journal of International Relations Vol 7, No 2 (2025)
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/padjir.v7i2.61266

Abstract

Penelitian ini memiliki tujuan untuk membahas mengenai diplomasi budaya India yang dilakukan melalui industri film Bollywood terhadap Indonesia dalam rangka membantu meningkatkan perekonomian India pasca COVID tahun 2020-2022. Penulis menggunakan metode penelitian kualitatif dan menyusun temuan penelitian sesuai dengan pendekatan tersebut. Oleh karena itu, penelitian ini mengadopsi metode penelitian kualitatif dengan jenis penelitian analisis deskriptif. Penelitian ini akan menganalisis dua konsep utama: Diplomasi Budaya dan Soft Power, yang berfungsi sebagai alat analisis untuk mengkaji permasalahan tersebut. Temuan penelitian menunjukkan bahwa India, melalui penggunaan film Bollywood sebagai bentuk diplomasi budaya dan penerapan soft power India berbasis budaya, telah berkontribusi dalam meningkatkan kondisi ekonominya, khususnya pada periode pasca-COVID-19. Dalam konteks ini, India memanfaatkan budayanya yang dikemas melalui film Bollywood dan disebarluaskan melalui proses globalisasi, yang turut membantu memulihkan perekonomian, dengan Indonesia sebagai salah satu negara penggemar Bollywood terbesar di Asia Tenggara. This study aims to discuss India's cultural diplomacy through the Bollywood film industry to help boost India's economy post-COVID period from 2020 to 2022. The author employs a qualitative research method and constructs the research findings accordingly. Therefore, this research utilizes a qualitative research method with descriptive analysis research type. This study will analyze the two main concepts: Cultural Diplomacy and Soft Power, which serve as analytical tools to examine the issue. The research findings indicate that India, through the use of Bollywood films as a form of cultural diplomacy and the implementation of India's soft power based on culture, has contributed to improving its economic condition, particularly in the post-COVID-19 period. In this context, India leverages its culture, packaged through Bollywood films, and disseminates it through globalization, helping to revitalize the economy, with Indonesia as one of the major Bollywood enthusiast countries in Southeast Asia.
Benarkah Size, PER dan DER Sebagai Penentu Harga Saham Sektor Basic Materials? Aulia, Nabila; Sumail, La Ode; Madya, Erniwati
Jurnal Manajemen dan Bisnis Indonesia Vol. 10 No. 2 (2024): Edisi Bulan Desember
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v10i2.2407

Abstract

Studi ini meninvestigasi pengaruh ukuran perusahaan price earning ratio (PER), dan debt equty ratio (DER) terhadap harga saham basic material papan atas yang listing di Bursa Efek Indonesia (BEI).Jumlah sampel sebanyak 19 dengan waktu pengamatan selama periode 2018-2022 sehingga besarnya obserrvasi sebanyak 95 yang menjadi data panel. Untuk mendapatkan informasi akurat penelitian ini menggunakan regresi data panel sebagai analis data. Hasil penelitian menujukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap harga saham walaupun memberikan koefisien positif. PER berkontribusi signifikan dalam mendorong harga saham. Dengan demikian, penelitian ini memeberikan implikasi praktis bahwa investor tidak serta merta hanya mengandalkan informasi dari besarnya asset namun factor fundamental lain yang menjadi batu pijakan untuk memutuskan beli saham. DER berpengaruh negative dan signifikan terhadap harga saham yang berarti investor kurang berminat beli saham disebabkan DER terlalu tinggi sehingga ketika dijual harga saham cenderung rendah.