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All Journal Indonesian Journal of Global Health research Jurnal EMA (Ekonomi Manajemen Akuntansi) 12 Waiheru Entrepreneurship and Community Development Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal ATMOSPHERE
Retnowati, Dewi
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Religion Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Nursing Public Health Other

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ANALISIS PENERAPAN AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) DAN PENGARUHNYA TERHADAP PENYAJIAN LAPORAN KEUANGAN PADA CV RAHMATIKA MALANG: STIE INDOCAKTI MALANG Lestari, Pudji; M. Syafriel; Indrawati, Novy Karmelita; Susilo, Hardi; Retnowati, Dewi
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 2 (2024): Desember 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i2.92

Abstract

Penelitian ini bertujuan agar mengetahui penerapan PPN terhadap penyajian laporan keuangan di salah satu perusahaan di Malang, CV. Rahmatika. Metode deskriptif kuantitatif digunakan sebagai metodologi dan data digunakan sebagai metode analisis untuk mengevaluasi serta menganalisis pengaplikasian akuntansi pajak pertambahan nilai (PPN) serta mencari penyelesaian atas dampak PPN terhadap pelaporan keuangan di CV. Hasil penelitian menunjukkan bahwa analisis penerapan PPN pada CV. Rahmatika adalah dengan melakukan offset PPN masukan dari pembelian bahan baku menjadi PPN keluaran dari penjualan produknya yang dikenal dengan metode offset. Kendala tidak dapat dikompensasikannya PPN masukan menjadi PPN keluaran dicatat berdasarkan standar akuntansi keuangan (SAK) di mana bahan baku diperlakukan sebagai harga pokok pembelian, yang berdampak pada berkurangnya laba kotor penjualan. Solusinya adalah dengan menyesuaikan harga jual atau memilih pemasok teridentifikasi sebagai entitas pajak yang membebankan PPN ke pendapatan.
Analisis Biaya Diferensial Dalam Pengambilan Keputusan pada CV Dywantara Karyatama Syaqinah, Sirly Noer; Hermawan, Hendy; Retnowati, Dewi
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 7, No 2 (2022): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47335/ema.v7i2.297

Abstract

Penelitian ini bertujuan untuk mengetahui biaya peluang yang muncul karena adanya keputusan membandingkan dengan alternatif menggunakan analisis biaya diferensial dari alternatif membeli dari pemasok luar atau membuat sendiri (buy or make decision). Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif menggunakan metode pengumpulan data melalui observasi dan wawancara kepada pemilik perusahaan. Obyek penelitian berhubungan dengan biaya yang timbul karena adanya proses operasional yaitu biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik. Dari hasil analisis biaya diferensial menunjukkan bahwa membuat sendiri bahan baku powder lebih murah dan hemat daripada membeli dari pemasok luar . Sehingga pihak manajemen dapat membuat keputusan untuk membuat sendiri bahan baku tersebut untuk mendapatkan harga yang stabil.
PUPUK MULTINUTRIENT BERBASIS GEL DARI LIMBAH MONOKULTUR PROSES FERMENTASI Oktavian, Dio Ajeng; Iswono, Veronica Putri; Dinnastyar, Faishal Ahmad; Marsen, Vinsen Alexander; Retnowati, Dewi; Anggorowati, Dwi Ana; Rahman, Nanik Astuti
jurnal ATMOSPHERE Vol. 4 No. 2 (2023): ATMOSPHERE
Publisher : Teknik Kimia ITN Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36040/atmosphere.v4i2.8471

Abstract

Gel organic fertilizer is the result of liquid organic fertilizer that is converted from liquid to gel, which is produced naturally. This gel organic fertilizer is an additional material used to meet the nutrient needs of plants to increase better productivity. The source of gel organic fertilizer is not much different from liquid organic fertilizer. Where the material for making gel organic fertilizer can be obtained from agricultural residues, MSME industries, factory waste that has no selling value such as vegetable waste, cheese whey waste, and molasses. This study aims to determine the effect of variable thickening agents on gel fertilizer from various gel structure modifiers. The treatments are as follows: The fixed variable is the fermentation time of 14 days and the independent variable of gel structure modifiers including tapioca starch, Carbopol 94, and Aquakeeper Hydrogel. The results of this research show that the treatment of free variables has a very significant effect and gives the best results without involving auxiliary media such as heating.
OPTIMALISASI ECENG GONDOK (EICCHORNIA CRASSIPES) SEBAGAI PUPUK ORGANIK CAIR UNTUK PERTANIAN BERKELANJUTAN DAN RAMAH LINGKUNGAN Retnowati, Dewi; Dewi, Rini Kartika
jurnal ATMOSPHERE Vol. 6 No. 1 (2025): ATMOSPHERE
Publisher : Teknik Kimia ITN Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36040/atmosphere.v6i1.14675

Abstract

Fertilizer is one of the commodities that can increase plant productivity by adding macro and micro element supplements so that agricultural and plantation products have good quality and quantity. Water hyacinth (Eichornia Crassipes) is a plant that is very adaptable to poor environmental conditions, water hyacinth is easy to find and grows quickly even in waters with low nutrient levels. The implementation of this research is in the Basic Chemistry Laboratory of Chemical Engineering, Faculty of Industrial Technology, Malang National Institute of Technology. This research covers a series of processes starting from the preparation of tools and materials, including the collection of main raw materials such as water hyacinth and nutrients including bean sprouts, banana peels, rice washing water and coconut water, variables, processing stages, fermentation. the variables used are the control variables of 1500 grams of water hyacinth. EM4 bioactivator 250 ml, molasses 500 ml, water 2250 ml, pH 4-9, Temperature 38-45 oC and variable changes fermentation time 14 days, 21 days, 28 days, 35 days, Nutrients rice washing water 500 ml, banana peel 500 grams, coconut water 500 ml, bean sprouts 500 grams. The pH produced an average of 4.0 and a temperature of 27-28 oC NPK nutrients with nutrients Coconut water produces the highest nitrogen of 0.36% on the 35th day, rice washing water produces the highest phosphorus of 0.1239% on the 28th day and banana peel produces the highest potassium of 0.3764% on the 21st day
Relationship between Long Time Undergoing Hemodialysis and the Level of Sexual Dysfunction in Chronic Renal Failure (CRF) Patients in the Hospital Hemodialisation Unit Purwandari, Nila Putri; Retnowati, Dewi; Faidah, Noor; Putri, Devi Setya
Indonesian Journal of Global Health Research Vol 7 No 3 (2025): 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.v7i3.5552

Abstract

Hemodialysis has negative impacts on patients. The duration of hemodialysis can affect the level of sexual dysfunction in patients with chronic renal failure. Sexual dysfunction is a disorder that occurs in patients undergoing hemodialysis. This disorder often occurs due to decreased productivity, decreased libido, impotence, infertility, genicomasty and neurohormonal disorders. This study aims to determine the relationship between the duration of hemodialysis and the level of sexual dysfunction in patients with chronic renal failure in the hemodialysis unit of the Sunan Kudus Islamic Hospital. This study is a correlational analytical study, with a cross-sectional research design, the sampling method using consecutive sampling, with a sample size of 38 respondents and data collection using a questionnaire. The results of this study showed that with male respondents with a level of severe ED category dysfunction as many as 15 people (39%) in women experiencing sexual dysfunction as many as 14 people (36.8%). The results of the analysis with the Spearman rank correlation test obtained a ρ value of 0.00 <α (0.05) which can be concluded that there is a relationship between the length of hemodialysis and the level of sexual dysfunction in chronic kidney failure (CKF) patients in the Hemodialysis Unit of the Sunan Kudus Islamic Hospital. There is a significant relationship between the length of hemodialysis and the level of sexual dysfunction in chronic kidney failure (CKF) patients at the Hemodialysis Unit of Sunan Kudus Islamic Hospital.
Implementation of Realistic Mathematics Education in Islamic Schools (2018-2022) Waritsman, Arsyil; Retnowati, Dewi
12 Waiheru Vol. 9 No. 2 (2023): 12 Waiheru
Publisher : Balai Diklat Keagamaan Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47655/12waiheru.v9i2.160

Abstract

This article contains the results of a systematic and comprehensive investigation of articles that discuss the realistic mathematics education applied to mathematics learning in Islamic schools published from 2018 to 2022. This study uses the systematic literature review method with its stages of identification, screening, eligibility assessment, and inclusion. The results of the investigation were grouped into five major themes in response to the research questions. The findings of this investigation include (1) realistic mathematics education has experienced significant development when applied to mathematics learning in Islamic schools in terms of implementation, effectiveness, and development; (2) realistic mathematics education in Islamic schools has a positive impact on student development in terms of knowledge, attitudes and skills; (3) the research approaches to realistic mathematics approaches applied in Islamic school are quite diverse; (4) the methods used in testing the effectiveness of realistic mathematics education are carried out with pretest-posttest, interviews and questionnaires and (5) the material topics discussed related to research on realistic mathematics education in Islamic school are mostly still on the aspects of numbers and geometry. Overall, the main contribution of this systematic literature review is that a realistic mathematics education applied to mathematics learning in Islamic schools is a positive and promising thing. Furthermore, this study provides additional insight into how a realistic mathematics education is applied to learning mathematics in Islamic schools.
Assistance Program for Facilitating the Enhancement of Educators’ Competence at BBPPMPV-BOE Malang Fitriyani, Syefalia; Ajisaputra, Arnanda; Retnowati, Dewi; Shabri S, Moh.
Entrepreneurship and Community Development Vol. 3 No. 2 (2025): NOVEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v3i2.530

Abstract

Internships serve as an essential form of contextual learning, enabling students to engage directly in professional activities and understand institutional work dynamics. This article aims to analyze the role and strategic contributions of internship students in supporting the facilitation program for enhancing educators' competence at BBPPMPV-BOE Malang. A qualitative approach was employed through participatory observation and narrative reflection, allowing students to be actively involved in administrative preparation, technical implementation, activity documentation, and report development throughout the training program. The findings indicate that students contributed significantly to improving coordination efficiency, strengthening documentation systems, and supporting the execution of workshops and upskilling programs for vocational teachers. Their involvement helped address human resource constraints, reduced operational workload, and provided reflective input for program evaluation. Additionally, the internship experience facilitated the development of students' professional competencies, particularly in communication, teamwork, and bureaucratic adaptation within a government training institution. The presence of interns was therefore not merely supplementary but strategically positioned to reinforce institutional capacity in delivering high-quality competence development for vocational teachers. This study highlights the importance of establishing structured internship partnerships between higher education institutions and vocational training centers to ensure sustained reciprocal benefits that develop both academic talent and institutional performance.
Co-Authors Arnanda Ajisaputra Arsyil Waritsman Dinnastyar, Faishal Ahmad Dwi Ana Anggorowati Fitriyani, Syefalia Hendy Hermawan Indrawati, Novy Karmelita Iswono, Veronica Putri M. Syafriel Marsen, Vinsen Alexander Nanik Astuti Rahman Nila Putri Purwandari, Nila Putri Noor Faidah, Noor Oktavian, Dio Ajeng Pudji Lestari Putri, Devi Setya Rini Kartika Dewi Shabri S, Moh. Susilo, Hardi Syaqinah, Sirly Noer