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Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Tanggamus Provinsi Lampung Tahun Anggaran 2018-2021 Diana, Wahyu; Munandar, Agus
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 2 (2023): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i2.3386

Abstract

This research was conducted to determine the financial capacity of the local government's APDB for the 2018-2021 period. The analysis used in assessing regional financial capacity uses the decentralization ratio, the degree of independence ratio, the effectiveness and efficiency ratio and the activity ratio. Quantitative descriptive analysis method and quantitative data collection were obtained from the official website of the Directorate General of Fiscal Balance. The results of the study show that the degree of decentralization of Tanggamus district is moderate and the amount of PAD is relatively very small, the level of independence of Tanggamus district is at 33% and is in the low category because the percentage is still below 50%, the level of dependence of Tanggamus district on transfer funds from the central government is still quite sufficient high, while the actual PAD revenue of Tanggamus district is quite effective, accompanied by a fairly efficient PAD revenue cost. In addition, the comparison of direct and indirect spending shows a higher average so that it is seen that the Regional Government prioritizes its funding for community needs. The novelty of this study uses the Tanggamus district as an object that has never been studied before.
Etika profesi dalam perusahaan jasa sub sektor hotel Diana, Wahyu; Yanuar Ramadhan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.12 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1763

Abstract

The interaction between humans and the environment has a set of norms and ethics that must be followed to avoid sanctions. Ethics seems to minimize behavior that harms each other when socializing. The purpose of this study is to find out if any employees at Favehotel Jakarta are fully committed to ethics and morals to support maximum service to service users. This research method is performed using qualitative methods in the form of information and descriptive analysis related to the problem being run, and clearly talks about the relevant problem and the data obtained through observation. The results of the survey show that the importance of professional ethics in all sectors of the service industry is to maintain the operational quality of guests and to maintain the smooth operation of services. The next interesting study to be developed as a study is the professional ethics of the hospitality industry.
TARI TOTOKNG DALAM UPACARA ADAT NAIK DANGO SUKU DAYAK KANAYATN DI DESA BABANE KABUPATEN BENGKAYANG (TINJAUAN SOSIOLOGI) Diana, Wahyu
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 13, No 5 (2024): Mei, 2024
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v13i5.77296

Abstract

This study explores the Totok'ng dance within the Naik Dango ceremony of the Dayak Kanayatn tribe in Babane Village, Indonesia. It examines the dance's role in the ceremony through written descriptions, pictures, and videos. The research focuses on the background and rituals of the Naik Dango ceremony, with a particular emphasis on the sociological significance of the Totok'ng dance. It uses a descriptive qualitative approach with sociological methods. Data collection involves observation, interviews, and document analysis. To ensure data accuracy, the research employs triangulation and verification techniques. By analyzing the ceremony, the study aims to reveal the connection between the Dayak Kanayatn community's beliefs and their cultural practices. It highlights the concept of Jubata, their ancestral spirits, and their belief in supernatural forces influencing daily life and agricultural success. The Naik Dango ceremony itself consists of two main rituals: the Nyangahatn ritual and the Totok'ng dance, followed by a rice offering ritual. Finally, the study emphasizes the importance of community cooperation in preparing and performing the Totok'ng dance within the Naik Dango tradition.
PENGGUNAAN EKSTRAK BUAH ALPUKAT DAN MADU SEBAGAI BAHAN AKTIF HAIR TONIC UNTUK RAMBUT RONTOK DIANA, WAHYU
Jurnal Tata Rias Vol. 3 No. 01 (2014): Vol. 03 no. 01, Edisi Yudisium Februari, tahun 2014
Publisher : Program Studi Pendidikan Tata Rias

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jtr.v3n01.6890

Abstract

Abstrak: Hair tonic (tonik rambut) adalah sediaan kosmetik berbentuk cair yang merupakan campuran bahan kimia dan atau bahan lainnya yang digunakan untuk membantu menguatkan, memperbaiki pertumbuhan dan menjaga kondisi rambut. Hair tonic terdiri atas campuran bahan dasar dan bahan aktif. Pada penelitian ini, campuran ekstrak buah alpukat dan madu digunakan sebagai bahan aktif hair tonic untuk rambut rontok. Hal ini karena alpukat mengandung asam oleat yang berfungsi untuk memperlambat kerontokan serta mempercepat pertumbuhan rambut dan madu mengandung pinocembrin yang berfungsi untuk menguatkan rambut. Penelitian ini bertujuan untuk mengetahui 1) proporsi ekstrak buah alpukat dan madu yang sesuai kriteria hair tonic SNI. 2) uji kesukaan yang meliputi warna, aroma, dan kesan pemakaian hair tonic. 3) kadar pH dan jumlah mikrobiologi sesuai SNI pada hair tonic yang disukai. Jenis penelitian ini adalah eksperimen pada pembuatan hair tonic ekstrak buah alpukat dan madu dengan proporsi 1 ml : 5 ml (H1), 3 ml : 3 ml (H2), 5 ml : 1 ml (H3). Teknik pengumpulan data menggunakan metode observasi melalui uji kesukaan pada 30 panelis. Teknik analisis data yang digunakan adalah uji anava tunggal. Hasil penelitian menunjukkan bahwa 1) proporsi ekstrak buah alpukat dan madu 3 ml : 3 ml (H2) merupakan produk yang sesuai kriteria SNI. 2) hair tonic dengan kriteria tampak bening dan berwarna kuning kehijauan, beraroma menthol dan khas alpukat serta khas madu, dan ketika digunakan pada kulit terasa kesat dan agak berminyak merupakan hair tonic yang disukai panelis. 3) produk H2 memiliki kadar pH 6,8 dan angka lempeng total 2,3 10¹, serta negatif dari bakteri staphiloccocus aureus, psedomonas aeruginosa dan candida albican sesuai ketentuan SNI. Hal ini menunjukkan bahwa produk H2 dimungkinkan dapat digunakan untuk mengatasi rambut rontok . Kata Kunci: Hair tonic, Ekstrak buah alpukat, Madu, Rambut rontok, SNI Abstract: Hair tonic is a liquid cosmetic which compound of chemical and/or other ingredients is use to strengthen, to improve growing and to protect hair condition. Hair tonic consist of basic and active ingredients mixture. In this research avocado extract and honey mixture is use as an active ingredient for hair loss hair tonic. Because, avocados contain oleic acid which serves to prevent hair loss and to accelerate hair growth, in the other side honey contains pinocembrin which serves to strengthen hair. The aims of this research was 1) the proportion of avocado extract and honey according to the criteria of SNI hair tonic. 2) Preference test including colour, aroma, and suggests the use of hair tonic. 3) pH level and microbiology number according to SNI criteria on preferred hair tonic. This research was experimental of hair tonic avocado extract and honey proportions were as follows 1 ml : 5 ml (H1), 3 ml : 3 ml (H2), and 5 ml : 1 ml (H3). The technique of observation used to collect the data preference test to the 30 panelists. The data was analyse technique with one way anova test. The result showed that 1) the proportion of avocado extract and honey 3 ml : 3 ml (H2) was the best criteria according to SNI. 2) hair tonic with proportion of avocado extract and honey 3 ml : 3 ml (H2) witch clear and greenish yellow color, has avocado, honey mixture and menthol smells, when it used on skin feel rough and rather oily was choice by panelists. 3) the product of H2 has a pH level 6.8 and total plate count 2.3 101, and negatively staphiloccocus aureus bacteria, pseudomonas aeruginosa, and candida albicans according to SNI. This research expressed that the hair tonic product of H2 can be used to prevent hair loss. Keywords: Hair tonic, Avocado extract, Honey, Hair loss, SNI
IMPLEMENTATION OF THE CASH SYSTEM IN THE INFORMATION SYSTEM OF CASH RECEIVING AND DISTRIBUTIONS Diana, Wahyu; Munandar, Agus
Jurnal Ecoment Global Vol. 7 No. 1 (2022): Edisi Februari 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.559 KB) | DOI: 10.35908/jeg.v7i1.2174

Abstract

In the current era of technological advances, the use of computer accounting systems has become a major part that must be applied in a company to avoid errors and improve performance effectiveness. Several companies that have implemented the use of the system are the hotel sector. The purpose of this study is the system application used can be used to support cash receipts and disbursements to produce a financial report that meets the standards. The method used in this research is descriptive with a qualitative approach which is supported by collecting information on previous research that has been carried out. Based on the results of the analysis of research conducted in the hospitality industry, the system has been used as a standard for recording financial statements to minimize errors. The system used already has its own parts which are quite easy for the user and more practical to make an income statement. From this study found differences between previous studies, namely the differences between the systems used by manufacturing and hotel companies. But overall, the focus of each of these systems has the same goal, namely, to produce financial reports.