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All Journal Jurnal Harpodon Borneo Jurnal Akuntansi Kompetif Kreasi: Jurnal Inovasi dan Pengabdian Kepada Masyaraka
Kirana, Elsa
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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UJI PROKSIMAT UBUR-UBUR (Rhizostoma Pulmo) SEGAR DAN KERING Abdiani, Ira Maya; Kirana, Elsa; Yulianto, Agus; Akhmadi, Mohammad Fadnan; Simanjuntak, Ricky Febrinaldy; Imra, Imra
Jurnal Harpodon Borneo VOLUME 15 NO.1 APRIL 2022
Publisher : Fakultas Perikanan Dan Ilmu Kelautan Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/harpodon.v15i1.2525

Abstract

Tarakan city has the potential of marine biological resources that are very abundant such as fish, shrimp, seaweed and even jellyfish. Jellyfish is one of the aquatic commodities found in almost all marine waters of Indonesia. Jellyfish has the potential as a source of nutrient-rich foods that give high economic value. This is due to the lack of information about the nutritional content of jellyfish. The purpose of this study is to determine the proximate content of fresh and dry Rhizostoma Pulmo jellyfish. This research method using purposive sampling which followed sampling of jellyfish (R. pulmo) in Amal Lama Beach, sample preparation, calculation of yield and proximate analysis. Protein testing using the Semi Kjeldahl method, lemk testing using the Soxhlet method, testing water content using the gravimetric method, measuring carbohydrate using the by different method. Based on this study Proximat content found in fresh and dried jellyfish consist of 96,2% water content, 1% ash content, 34,5% protein content, 12,5% fat content, 47,9% carbohydrate content. Proximate levels dry jellyfish  58,78% water content is, 11 % ash content, 46,3 % protein content, 1.5% fat content and 39,9% carbohydrate content
Pemberdayaan Masyarakat Desa Salurengko melalui Pelatihan Pembuatan Spray Anti Nyamuk Herbal Berbasis Serai dan Cengkeh Syam, Hariadi; Pratama, Rifky Maura; Kirana, Elsa; Awalia, Resky; Rahmayani, Imel Dian; Salsabila, Keysa; Mentari; Febriani; Djaya, Irna Maharani; Januarsyah, Alief Riski; Nurwahida; Nadi, Dedi Saputra; Nasir, Muhammad; Fadli
Kreasi: Jurnal Inovasi dan Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): December
Publisher : BALE LITERASI

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Abstract

rogram pengabdian masyarakat ini dilaksanakan sebagai upaya pemberdayaan warga Desa Salurengko yang menghadapi permasalahan tingginya paparan gigitan nyamuk serta masih rendahnya pemanfaatan bahan alami sebagai alternatif pengusir nyamuk yang aman dan ramah lingkungan. Kegiatan ini bertujuan meningkatkan pengetahuan dan keterampilan masyarakat melalui pelatihan pembuatan spray anti nyamuk herbal berbahan serai dan cengkeh. Pelaksanaan program dilakukan pada 11 Agustus 2025 di rumah Kepala Desa Salurengko dengan melibatkan 13 mahasiswa Kuliah Kerja Nyata dari berbagai program studi di bawah bimbingan dosen pembimbing lapangan. Metode kegiatan meliputi penyuluhan, demonstrasi, dan praktik langsung bersama peserta. Hasil pelatihan menunjukkan bahwa warga mampu memproduksi spray herbal secara mandiri dengan kualitas yang baik dan beraroma khas serai serta cengkeh. Selain menghasilkan produk yang efektif dan aman, kegiatan ini juga mendorong kesadaran masyarakat akan pentingnya emanfaatan sumber daya alam lokal untuk inovasi berbasis kesehatan dan lingkungan. Secara keseluruhan, pelaksanaan program ini memberikan dampak positif terhadap peningkatan kemandirian dan partisipasi masyarakat dalam menerapkan inovasi sederhana yang bermanfaat bagi kehidupan sehari-hari.
ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI DI BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN KOLAKA TIMUR Kirana, Elsa; Chairunnas, Arnadi; Pracita, Sri Ayu; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2827

Abstract

This study aims to analyze the implementation of Article 21 Income Tax (PPh 21) accounting on employee salaries at the Regional Office of National Unity and Politics of East Kolaka Regency and to identify the factors causing differences in tax calculations compared to the applicable regulations, particularly Law Number 7 of 2021 concerning the Harmonization of Tax Regulations. The research employs a descriptive qualitative method, with data collected through observation, interviews, and documentation, and analyzed by comparing the institution’s tax calculations with prevailing tax regulations. The results indicate that, in general, the implementation of PPh 21 has followed established procedures; however, discrepancies in tax calculations still occur due to inaccuracies in determining employees’ Non-Taxable Income (PTKP) status, resulting in higher tax liabilities than should be imposed. Therefore, periodic updates of employee administrative data are necessary. Keywords: Tax Accounting, Article 21 Income Tax, Non-Taxable Income (PTKP), Government Institution
Co-Authors Agus Yulianto Akhmadi, Mohammad Fadnan Arnadi Chairunnas Awalia, Resky Bustang Bustang Djaya, Irna Maharani Febriani Hariadi Syam, Hariadi Imra, Imra Ira Maya Abdiani Januarsyah, Alief Riski Mentari Muhammad Nasir Nadi, Dedi Saputra Nurwahida Pracita, Sri Ayu Pratama, Rifky Maura Rahmayani, Imel Dian Salsabila, Keysa Simanjuntak, Ricky Febrinaldy