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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Indonesia Berdaya Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi
Novianty, Nadya
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pendampingan dan Pelatihan Budidaya Maggot sebagai Alternatif Pakan Bernutrisi Tinggi di POKMAS Barokah Jaya Mandiri Nastiti, Kunti; Rahmadani, Rahmadani; Novianty, Nadya; Chintia, Avrensya Eka; Fitriani, Noor; Lydia T, Ni Gitta Putri; hadi, samsul; Hermawan, Afreza Rizky; Fatmala, Ella Mauli
Indonesia Berdaya Vol 5, No 4 (2024)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2024935

Abstract

Salah satu tantangan yang dihadapi oleh mitra POKMAS Barokah Jaya Mandiri adalah harga pakan pellet yang mahal sehingga tidak dapat menutupi biaya budidayanya. Hal inipun pasti dirasakan juga oleh para ternak ikan. Mitra POKMAS ini bertempat di Kelurahan Landasan Ulin, Kecamatan Liang Anggang, Banjarbaru, Kalimantan Selatan dengan bidang fokus pengembangan di ternak ikan lele. Terdapat alternatif pakan ikan yang dapat dikembangbiakkan dan mengandung protein yang tinggi yaitu Maggot dari lalat Black Soldier Fly. Adanya pakan Maggot dapat mengurangi kebutuhan pakan ikan pellet sehingga pengeluaran dapat ditekan. Maggot merupakan predator dari sampah organik bahkan sisa makanannya bisa dijadikan pupuk organik. Kegiatan dilakukan dengan sosialisasi, pemberian materi, pelatihan, pendampingan dalam budidaya Maggot, analisis stok pakan dan manajerialnya serta pengisian kuisioner kepuasan mitra terhadap pelaksanaan kegiatan. Dilakukan pretes dan postes untuk mengetahui pengetahuan mitra tentang budidaya Maggot. Hasil kegiatan didapatkan bahwa terdapat peningkatan keterampilan mitra dalam proses budidaya Maggot sebagai pakan ikan, dan peningkatan manajerial mitra. Hasil peningkatan pengetahuan dan keterampilan mengenai proses budidaya Maggot meningkat sebesar sebesar 100% dikarenakan mitra belum mengenal dan mengetahui Maggot untuk pakan ikan. Selain itu, tersedia pakan Maggot bernutrisi tinggi yang dapat diperjualbelikan. Mitra sangat antusias dalam melaksanakan kegiatan ini dengan tingkat kepuasan “Sangat Puas”. Abstract. One of the problem by POKMAS Barokah Jaya Mandiri is the pellet price is so expensive. This must also be felt by fish farmers. This POKMAS is located in Landasan Ulin Village, Liang Anggang District, Banjarbaru, South Kalimantan with a focus on catfish farming. There is an alternative fish feed that can be bred and contains high protein, namely Maggot from the Black Soldier Fly. Activities are carried out through socialization, providing materials, training, assistance in Maggot cultivation, analysis of feed stocks and their management, and filling out a partner satisfaction questionnaire regarding the implementation of activities. Pretests and posttests were carried out to determine partner knowledge about Maggot cultivation. The results of the activity showed that there was an increase in partner skills in the process of cultivating Maggot as fish feed, and an increase in partner management. The results of the increase in knowledge and skills regarding the Maggot cultivation process increased by 100% because partners did not know and were not familiar with Maggot for fish feed. In addition, there is a high-nutrient Maggot feed that can be traded. Partners are very enthusiastic in carrying out this activity with a satisfaction level of "Very Satisfied".
Analisis Laporan Realisasi Anggaran Pendapatan Dan Belanja Desa (APBDES) Desa Suato Lama Kecamatan Salambabaris Kabupaten Tapin Berdasarkan Ratio Financial Independence, Effectiveness, Efficiency Periode 2021-2023 Sari, Riri Velina; Yusri, Yusri; Yanti, Sari; Novianty, Nadya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2772

Abstract

This research aims to determine level of independence ratio, effectiveness ratio and efficiency ratio. Suato Lama Village finances based original village income and transfer income. A financial report is budget realization report prepared entity by presenting budget realization report based on basis specified in statutory regulations. There are differences results in three ratios, namely financial independence ratio, effectiveness and efficiency. Where results of very low level financial independence indicate that Suato Lama Village still very dependent on financial assistance from the central and regional governments to finance government administration, development and community empowerment activities. This type of research uses quantitative descriptive research. Data collection techniques in this research used documentation and interview techniques. Documentation technique used Suato Lama Village APBDes financial report for 2021-2023 budget. Technical data analysis used is financial ratio analysis. Based on financial ratio analysis, it can be concluded that performance Suato Lama Village Government for 2021-2023 fiscal year with independence ratio is still very low with average value of 1.85%. Financial performance Suato Lama Village Government for 2021-2023 fiscal year has been very effective with average value 108.01%. Financial performance Suato Lama Village Government for 2021-2023 budget year based on efficiency ratio stated to be quite efficient with average ratio 87.39%. In the independence ratio, it is stated that Suato Lama Village Government is still not optimal in managing village's original income sources. Meanwhile, effectiveness and efficiency ratio states that Suato Lama Village Government is able to carry out its duties in terms of realizing the village's original income.
THE DETERMINAN CARBON EMISSION DISCLOSURE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA -, Lilik Nurhidayah; Novianty, Nadya; Yanti, Sari; Yusri, Yusri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23749

Abstract

company to measure, acknowledge, record, present and disclose carbon emissions. High levels emissions released companies are not commensurate with the disclosures they make, evidenced the low level carbon emission disclosures contained in sustainability reports. Companies should disclose carbon emissions in annual reports or sustainability reports. However, reporting carbonemissions in Indonesia still voluntary (voluntary disclosure). This research aims to determine the effect of growth, leverage and proper rating on carbon emission disclosure. This type of research uses associative research with a quantitative approach, with population of energy sector companies listed on the Indonesia Stock Exchange for 2020 -2022 period. The sampling technique used was purposive sampling, so sample of 16 companies was obtained. The data analysis technique uses partial least squares (PLS). Based on hypothesis testing, H1 has a p-value of 0.592 > 0.05 and a t-statistic value of 0.536 < 1.96, so growth has no effect on carbon emission disclosure. H2 has a p-value of 0.029 < 0.05 and a t-statistic value of 2,185 > 1.96, so leverage has a significant effect on carbon emission disclosure. H3 has a p-value of 0.000 < 0.05 and a t-statistic value of 4,149 > 1.96, so proper rating has a significant effect on carbon emission disclosure. Growth has no effect on carbon emission disclosure. Leverage and proper rating influence carbon emission disclosure.
Pengaruh Pengungkapan Modal Intelektual Terhadap Nilai Perusahaan Dengan Umur Perusahaan Sebagai Variabel Moderasi Rismana, Nanda; Novianty, Nadya; Yanti, Sari; Analisa, Analisa
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.21306

Abstract

Tujuan Penelitian: Riset ini berfokus untuk mengetahui pengaruh intellectual capital disclosure terhadap nilai perusahaan dan untuk mengetahui umur perusahaan mampu memoderasi hubungan pengungkapan modal intelektual dan nilai perusahaan.Metode Penelitian: Jenis penelitian ini menggunakan penelitian asosiatif dengan pendekatan kuantitatif, dengan populasi perusahaan sektor transportasi dan logistik yang terdaftar di BEI periode 2020-2022. Teknik pengambilan sampel yang digunakan yaitu purposive sampling, sehingga diperoleh sampel sebanyak 24 perusahaan. Teknis analisis data menggunakan partial least square (PLS).Originalitas/Novelty: Pembaruan pada penelitian ini yaitu penambahan variabel moderasi yaitu umur perusahaan.Hasil Penelitian: Hasil uji hipotesis menunjukkan bahwa pengungkapan modal intelektual berpengaruh terhadap nilai perusahaan, dan umur perusahaan tidak dapat memoderasi hubungan antara pengungkapan modal intelektual dan nilai perusahaan.Implikasi: Diharapkan dapat memberikan pemahaman kepada peruahaan-perusahaan tentang betapa pentingnya pelaporan pengungkapan modal intelektual untuk meningkatkan nilai perusahaan. Hal ini juga dapat menjadi bahan pertimbangan bagi investor untuk mengambil sebuah keputusan.Research Objectives: This research aims to determine the effect of intellectual capital disclosure on company value and to determine whether firm age is able to moderate the relationship between intellectual capital disclosure and company value.Research Method: This type of research uses associative research with a quantitative approach, with a population of transportation and logistics sector companies listed on the IDX for the 2020-2022 period. The sampling technique used was purposive sampling, so that a sample of 24 companies was obtained. The data analysis technique uses partial least squares (PLS).Originality/Novelty: An update to this research is the addition of a moderating variable, namely firm age.Research Results: The results of the hypothesis test show that intellectual capital disclosure influences company value, and firm age cannot moderate the relationship between intellectual capital disclosure and company value.Implications: It is hoped that it can provide companies with an understanding of how important intellectual capital disclosure reporting is to increase company value. This can also be a consideration for investors in making a decision.
The Influence Of Human Resources, Internal Control And Information Technology On The Timeliness Of Submitting Financial Reports At The Balangan Regency SKPD Wulandari, Agustina; Novianty, Nadya; Analisa, Analisa; Yusri, Yusri
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

Good government financial management is influenced by factors such as human resources, information technology, and internal control. This study aims to examine the impact of these factors on the timeliness of financial report submission in the Regional Work Units (SKPD) of Balangan Regency. The research was conducted in 32 SKPDs with a total population of 88 employees, all of whom were selected as respondents through total sampling. Data collection was carried out using questionnaires, and the data was analyzed through Multiple Linear Regression with SPSS 20, including tests for validity, reliability, F-tests, t-tests, and the coefficient of determination. The findings show that: (1) Human resources have a significant effect on financial reporting timeliness, with a sig. value of 0.001 < 0.05. (2) Internal control significantly affects timeliness, with a sig. value of 0.009 < 0.05. (3) Information technology also has a significant impact, with a sig. value of 0.025 < 0.05. In conclusion, human resources, internal control, and information technology all significantly influence the timeliness of financial report submissions in SKPDs in Balangan Regency.
Pengaruh Tingkat Kepercayaan Dan Lingkungan Wajib Pajak Terhadap Kepatuhan Membayar Pajak dengan Niat Sebagai Variabel Moderasi Afrinia; Analisa; Novianty, Nadya; Yusri, Yusri
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4474

Abstract

Pajak menjadi salah satu penunjang dalam pendapatan Negara. Dari jumlah wajib pajak bumi dan bangunan yang terdaftar di Badan Pendapatan Daerah Kabupaten Murung Raya bahwa masih banyak wajib pajak yang tidak melaksanakan kewajibannya. Hal tersebut mengindikasikan bahwa masih rendahnya kepatuhan wajib pajak bumi dan bangunan. Penelitian ini bertujuan untuk melihat pengaruh tingkat kepercayaan dan lingkungan wajib pajak terhadap kepatuhan membayar pajak dengan niat sebagai variabel moderasi. Metode yang digunakan pada penelitian ini adalah asosiatif dengan pendekatan kuantitatif dan teknik pengambilan sampel menggunakan teknik random sampling dengan jumlah responden 93 orang. Instrumen pengambilan data menggunakan kuesioner melalui google form. Tingkat kepercayaan berpengaruh terhadap kepatuhan membayar pajak dengan nilai signifikansi uji t 0,001 < 0,05. Lingkungan wajib pajak berpengaruh terhadap kepatuhan membayar pajak dengan nilai signifikansi uji t 0,000 < 0,05. Niat mampu memoderasi lingkungan wajib pajak terhadap kepatuhan membayar dengan nilai uji MRA 50,4%. Tingkat kepercayaan dan lingkungan wajib pajak secara simultan berpengaruh terhadap kepatuhan membayar dengan nilai uji f 0,000 < 0,05. Berdasarkan hasil data analisis disimpulkan tingkat kepercayaan berpengaruh terhadap kepatuhan membayar pajak. Lingkungan wajib pajak berpengruh terhadap kepatuhan membayar pajak. Niat mampu memoderasi hubungan lingkungan wajib pajak terhadap kepatuhan membayar pajak. Tingkat kepercayaan dan lingkungan wajib pajak secara simultan signifikan mempengaruhi kepatuhan membayar pajak.
Pemberdayaan Kader Posyandu Sebagai Upaya Pengendalian Stunting Berbasis Komunikasi Interpersonal dan Penguatan Ekonomi di Desa Sungai Tandipah [Empowering Posyandu Cadres as an Effort to Control Stunting Based on Interpersonal Communication and Economic Strengthening in Sungai Tandipah Village] fajriannor TM, M; Fridolin, Agnes; Novianty, Nadya; Septia, Gusti Harifa; Aritonang, Shinta Nauli; Hikmah, Norul
Indonesia Berdaya Vol 6, No 4 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251298

Abstract

Abstract. Stunting is a serious problem in Sungai Tandipah Village, Sungai Tabuk Subdistrict, Banjar Regency, with prevalence increasing from 11.9% (2022) to 18.42% (2024). Contributing factors include poor sanitation due to untreated river water consumption, low nutritional literacy, and vulnerable agricultural-based livelihoods affected by flooding. The partner in this program is Posyandu Mawar, with 10 active cadres whose roles in nutrition education, parenting, and stunting prevention remain suboptimal. The main issues are divided into social aspects—low communication skills among cadres, limited awareness of child nutrition among mothers, poor sanitation, and lack of educational media—and management aspects, such as weak financial management and underutilization of local food potential. Solutions offered include training in interpersonal communication, balanced nutrition, simple water filter development, educational toolkit creation, financial management training, and establishment of a mini nutrition stall based on local food. The program was implemented through five stages: socialization, training, technology application, mentoring, and sustainability planning. The results show increased cadre capacity, with 90% improving interpersonal communication skills, 100% understanding balanced nutrition principles, and 90% improving financial management knowledge. Tangible outputs include educational media, two prototypes of simple water filters, and a mini nutrition stall producing local food products, supporting sustainable stunting prevention in the community. Abstrak.  Stunting merupakan permasalahan serius di Desa Sungai Tandipah, Kecamatan Sungai Tabuk, Kabupaten Banjar, dengan prevalensi meningkat dari 11,9% (2022) menjadi 18,42% (2024). Faktor penyebab meliputi sanitasi buruk akibat penggunaan air sungai tanpa pengolahan, rendahnya literasi gizi, serta kondisi ekonomi berbasis pertanian yang rentan banjir. Mitra kegiatan adalah Posyandu Mawar dengan 10 kader aktif yang belum optimal dalam edukasi gizi, pola asuh, dan pencegahan stunting. Permasalahan utama mencakup aspek sosial, seperti keterampilan komunikasi kader yang rendah, minimnya kesadaran ibu balita, sanitasi yang buruk, dan ketiadaan media edukasi, serta aspek manajemen berupa lemahnya pengelolaan keuangan dan belum dimanfaatkannya pangan lokal. Solusi ditawarkan melalui pelatihan komunikasi interpersonal, gizi seimbang, pembuatan filter air sederhana, pengembangan toolkit edukasi, pelatihan manajemen keuangan, dan pembentukan warung gizi mini berbasis pangan lokal. Kegiatan dilaksanakan melalui lima tahapan: sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan perencanaan keberlanjutan. Hasil menunjukkan peningkatan kapasitas kader, dengan 90% lebih terampil dalam komunikasi interpersonal, 100% memahami gizi seimbang, serta 90% lebih baik dalam manajemen keuangan. Produk nyata berupa media edukasi, dua prototipe filter air, dan warung gizi mini telah dihasilkan, mendukung keberlanjutan pencegahan stunting di masyarakat.
Co-Authors -, Lilik Nurhidayah Afrinia Agustina Wulandari Analisa Analisa Analisa, Analisa Aritonang, Shinta Nauli Chintia, Avrensya Eka Fajriannor TM, M Fatmala, Ella Mauli Fitriani, Noor FRIDOLIN, AGNES Hermawan, Afreza Rizky Hikmah, Norul Lydia T, Ni Gitta Putri Nastiti, Kunti Rahmadani Rahmadani Rismana, Nanda Samsul Hadi Sari, Riri Velina Septia, Gusti Harifa Yanti, Sari Yusri Yusri