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All Journal Jurnal Riset Akuntansi dan Keuangan Innovative: Journal Of Social Science Research
Sirait, Josua
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Estimasi Sumber Daya Batubara PT Lautan Hutan Lestari Blok D Site Lemo Kabupaten Barito Utara Provinsi Kalimantan Tengah Sirait, Josua; Tanggara, Deddy N.S.P.; Putrawiyanta, I Putu; Noveriady, Noveriady; Ganang, Nuansa Mare Apui
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16627

Abstract

Sumber daya batubara (coal resources) adalah bagian dari endapan batubara dalam bentuk dan kuantitas tertentu serta mempunyai prospek beralasan yang memungkinkan untuk ditambang secara ekonomis. PT Lautan Hutan Lestari merupakan Salah satu Perusahaan pertambangan dengan produksi batubara. Penambangan yang dilakukan Oleh PT Lautan hutan Lestari adalah Metode Open Pit dengan membagi tiap - tiap blok. Tujuan dari penelitian ini adalah untu menentukan arah sebaran batubara dan mengestimasi sumber daya batubara di daerah penelitian. Metode yang digunakan untuk mengestimasi sumber daya batubara adalah Metode Circular. Metode Circular adalah metode dengan bentuk lingkaran dengan radius lingkaran merupakan jarak informasi terluar sebagai batas (area of influence) sesuai dengan ketetapan SNI 5015:2019. Berdasarkan hasil penelitian dapat diketahui bahwa kondisi geologi daerah penelitian dikategorikan ke dalam kondisi geologi moderat. Hal ini bisa dilihat dari aspek sedimentasi yaitu ketebalan lapisan sedikit bervariasi, dan kesinambungan lapisan batubara sampai ratusan meter, dan percabangan beberapa. Aspek tektonik menunjukkan adanya sesar namun cukup jarang,lapisan terlipat sedang, dan kemiringan landai serta kualitas sedikit variasi. Dapat disimpulkan bahwa arah sebaran batubara berarah barat daya ke timur laut N 80° E dan nilai dip sebesar 8 - 100. Jumlah sumber daya batubara terukur adalah 5.421.200 mT, sumber daya batubara tertunjuk adalah 5.421.200 mT, serta sumber daya batubara tereka adalah 3.197.00 mT.
ANALISIS KINERJA KEUANGAN PEMERINTAH DESA PADA DESA SEI MERAH KECAMATAN TANJUNG MORAWA KABUPATEN DELI SERDANG Pangaribuan, Jonner; Sirait, Josua
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2984

Abstract

This study aimed to determine the financial performance of the village government in Sei Merah Village, Tanjung Morawa District, Deli Serdang Regency, in 2018-2022. The population in this study are the elements in the Village Revenue and Expenditure Budget Realization Report (APBDes) in Sei Merah Village, Tanjung Morawa District, Deli Serdang Regency. The sample in this study is a saturated sample using elements of the Village Revenue and Expenditure Budget Realization Report (APBDes) in Sei Merah Village for five years, namely 2018-2022. The analysis technique in this study is to use quantitative descriptive using financial ratios, namely the independence ratio, effectiveness and efficiency ratio, harmony ratio, and growth ratio. The results showed that the financial performance of the government of Sei Merah Village, Tanjung Morawa District, Deli Serdang Regency in 2018-2022 based on the independence ratio was categorized as very low, the effectiveness ratio was classified as very effective, the efficiency ratio was categorized as inefficient, the harmony ratio was still very much dominated by routine spending rather than development spending and the growth ratio is classified as medium growth. Overall, the financial performance of the Sei Merah village government in 2018-2022 is deficient. Although the village government has succeeded in realizing the village's original income very effectively and the growth of the village's original income is quite good, the Sei Merah village government is still very low in independence, the use of funds is inefficient, the allocation of routine expenditure is very high, and the development expenditure is low.
Co-Authors Deddy Tanggara I Putu Putrawiyanta Noveriady Nuansa Mare Apui Ganang Pangaribuan, Jonner