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All Journal Jurnal Nirta: Studi Inovasi PERSPEKTIF: Journal of Social and Library Science
Hasibuan, Dini Nurbaiti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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THE ROLE OF ENVIRONMENT AND NUTRITION ON THE PREVALENCE OF STUNTING IN PAHLAWAN VILLAGE BATUBARA REGENCY Harahap, Dama Kania; Ma'arif, Muhammad Ghozali; Nadia, Rafa; Tama, Ray Ade; Hasibuan, Dini Nurbaiti; Syam, Abdi Mubarak
PERSPEKTIF: Journal of Social and Library Science Vol. 2 No. 3 (2024): December
Publisher : Academic Solution Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70489/perspektif.v2i3.386

Abstract

Stunting remains a significant health issue in Desa Pahlawan, Kecamatan Tanjung Tiram, driven by environmental, sanitation, and nutritional factors. This study explores the relationship between these factors and the prevalence of stunting, while examining the potential of local resources, such as marine fish, for improving nutrition. A qualitative approach, using in-depth interviews and field observations, revealed that poor access to clean water, low sanitation quality, and limited use of local food resources significantly contribute to stunting. Additionally, inadequate dietary practices and a lack of awareness about balanced nutrition exacerbate the issue. Though intervention programs such as community education and collaboration with local health posts have been implemented, further coordinated efforts are necessary for long-term change. This research provides insights into the causes of stunting in Desa Pahlawan and offers locally-based recommendations for more effective interventions.
ANALISIS AKUNTANSI TRANSAKSI MATA UANG ASING: STUDI STRATEGIS PADA PT MAYORA INDAH TBK Yulinda, Isma; Hasibuan, Dini Nurbaiti; Lubis, Rizki Insan Fitriah; Azman Ilham; Nurlaila
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v4i2.120

Abstract

Foreign currencies hold significant importance in the realm of international business. Cross-border transactions, which frequently involve the use of foreign currencies, are conducted by companies as a result of rapid globalization and the increasing pace of global trade activities. Utilizing foreign currencies provides benefits such as market expansion, risk diversification, and the optimization of business opportunities. The type of research employed in this study is descriptive qualitative. The findings indicate that the policy regarding the recording of foreign currency transactions in the financial statements of PT Mayora Indah Tbk is as follows: transactions conducted in foreign currencies are converted into Rupiah using the exchange rate at the time of the transaction. Monetary assets and liabilities denominated in foreign currencies at the end of the period are reported based on the average buying and selling exchange rates published by Bank Indonesia for the latest banking transactions in the given period. Additionally, exchange rate differences, whether gains or losses, are recognized in the income statement for the current period. The foreign currency accounting policy implemented by PT Mayora Indah Tbk complies with PSAK 10, although exchange rate fluctuations continue to have a significant impact on the financial statements. The practical implications of compliance with this standard and its influence on financial decision-making will be analyzed. It is expected that an understanding of foreign currency accounting will enhance the quality and credibility of corporate financial statements in the global market.
Co-Authors Abdi Mubarak Syam Azman Ilham Harahap, Dama Kania Lubis, Rizki Insan Fitriah Ma'arif, Muhammad Ghozali Nadia, Rafa Nurlaila Tama, Ray Ade Yulinda, Isma