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Buletin Poltanesa
Published by Politeknik Pertanian Negeri Samarinda
ISSN : 14120097     EISSN : 26148374     DOI : 10.51967/tanesa.v21i2.326
Core Subject : Science, Education, Agriculture,
Agriculture, Biological Sciences & Forestry Computer Science & IT Education
Buletin Poltanesa is a collection of research articles, scientific works, and dedication from all academic community in order to integrate information. Buletin Poltanesa provides open publication services for all members of the public, both in all tertiary educational and teacher environments and other research institutions, with the freedom to exchange information that is dedicated to facilitating collaboration between researchers, writers and readers through information exchange. Buletin Poltanesa was introduced and developed in Research Department of Politeknik Pertanian Negeri Samarinda Buletin Poltanesa is published periodically twice a year, in June and December, this bulletin contains the results of research activities, discoveries and ideas in the field all multidisciplinary sciences. Hopefully with the articles in cultivation researchers can share knowledge in order to advance Indonesia, especially East and North Borneo.
Arjuna Subject : Umum - Umum
Articles 555 Documents
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The Role of Investment Opportunity Set (IOS), Firm Age, and Managerial Ownership in Increasing Company Value Rismawandi; Martini
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3269

Abstract

The value of a company is one of the main considerations for investors when deciding to invest. A high company value reflects positive investor perceptions and indicates that the company has good future prospects. This research aims to analyze the effect of the investment opportunity set, company age, and managerial ownership on firm value. The study was conducted on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021. The sampling technique used in this study is purposive sampling, where the sample is selected based on specific criteria relevant to the research objectives. As a result, 10 companies that met the criteria were chosen as the sample. The analytical method employed is multiple linear regression analysis, processed using the SPSS Version 26 software. The results of the study indicate that the investment opportunity set and company age do not have a statistically significant influence on firm value. In contrast, managerial ownership has a positive and significant effect on firm value. These findings suggest that the greater the ownership of shares by management, the more aligned management’s interests are with those of shareholders, thereby increasing firm value. The company value can be explained by its independent variables, namely the investment opportunity set, company age, and managerial ownership by 11.3%.
The Effect of Job Insecurity and Workload on Turnover Intention of Employees of PT Saka Farma Laboratories Eka Yudhyani; Zilfana Zilfana; Alona Shaikha Dianova Syahrani
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3272

Abstract

One of the factors that cause turnover intention is job insecurity, where job insecurity is the emergence of feelings of insecurity to threats related to work. In addition, workload is also one of the factors that cause turnover intention. The purpose of this study is to determine and analyze the effect of job insecurity and workload partially and simultaneously on the turnover intention of employees of PT Saka Farma Laboratories. Primary data in this study were obtained from interviews and questionnaires filled out by respondents and observations made by researchers. The population in this study were 100 employees who worked at PT Saka Farma Laboratories and the number of samples used in this study were 60 respondents. The sampling technique used was purposive sampling. The analytical tool used is multiple linear regression using SPSS 30. The results of this study indicate that job insecurity has a positive and significant effect on turnover intention of PT Saka Farma Laboratories employees. Workload does not significantly affect the turnover intention of PT Saka Farma Laboratories employees. Job insecurity and workload variables together have a positive and significant effect on employee turnover intention of PT Saka Farma Laboratories.
Optimization Automatic Irrigation Model for Urban Forests Based on Internet of Thing Yani Prabowo; Wiwin Windihastuty; Jan Everhart R
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3274

Abstract

Irrigation is one of the important factors in the agricultural and plantation industries. In addition, irrigation is also important for watering city parks and urban forests. Irrigation is needed to maintain water availability. Based on this, proper water management efforts are needed, especially for irrigation that is carried out conventionally because it is inefficient so that it requires a lot of water that does not match the needs. Conventional irrigation also takes a lot of time just to irrigate plants so that it is less effective for large and relatively large areas. For this reason, technology is needed that automatically carries out irrigation effectively and efficiently. This community service aims to be implemented in the Pondok Labu city forest which currently requires automatic watering to make it easier to carry out irrigation which can later be monitored. The system used in this study is automatic irrigation based on the Internet of Things (IoT). Automation uses Arduino Mega Pro Mini and other supporting components. Watering can be done automatically according to schedule or if the soil conditions are dry and stop watering on soil that shows moisture. Automatic irrigation can also be monitored using a smartphone by utilizing a smartphone application.
Digital Media Selection Strategy for Marketing Communication in Sabang City Tourism Herman; Ade Irma; Fajri Chairawati
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3278

Abstract

Digital media offers great opportunities for tourism marketing communications, but choosing the right platform and understanding user interactions are still challenges. Although several studies have discussed digital media in tourism marketing, specific research on digital marketing communication strategies on social media platforms, as well as analysis of user interactions, is still limited, especially in the context of tourism promotion in Sabang City which has great potential but needs to increase tourist visits. This study uses a descriptive qualitative design. Data collection using in-depth interviews with the Head of Marketing at the Sabang City Tourism Office and the owner of Dear Sabang Travel, as well as documentation studies, to reveal the strategy for selecting digital media in tourism marketing communications in Sabang City. Data were analyzed using thematic analysis techniques, with source triangulation and member checking to ensure the validity and reliability of the findings. The findings of this study reveal that the strategy for selecting digital media in tourism marketing communications in Sabang City, which involved interviews with Mrs. Murdiana from the Tourism Office and Mr. Muhammad Fachrurrazi from Dear Sabang Travel, focuses on the use of social media platforms such as Instagram and TikTok. Both informants emphasized the effectiveness of social media in reaching young tourists, raising awareness, and engaging audiences. Collaboration with influencers and local travel to increase the visibility of Sabang City tourism, as well as the need for a more comprehensive evaluation of the effectiveness of the implemented digital marketing strategies.
The Influence of PSAK 71 Implementation on Firm Value with Investor Confidence as a Moderating Variable Arief Harjanto; Nella Yantiana; Muhammad Fahmi; Syarif M Helmi; Nina F Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3286

Abstract

This study aims to analyze the influence of the implementation of the Indonesian Financial Accounting Standards Statement (PSAK) 71 on firm value, with investor confidence as a moderating variable. The research focuses on banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach with a causal-comparative research design was employed. The data were analyzed using SPSS version 25.The results indicate that the Allowance for Impairment Losses (CKPN), as a representation of PSAK 71 implementation, has a significant effect on firm value. This is evidenced by a significance value of 0.000 and a t-statistic of -17.685, which exceeds the critical t-value, thereby supporting the first hypothesis. However, investor confidence does not moderate the relationship between CKPN and firm value, as demonstrated by a t-statistic of -0.435, which is below the critical t-value, and a significance level above 0.05. These findings suggest that although CKPN influences market perceptions of risk and corporate valuation, investor confidence is not yet strong enough to mitigate this effect. This study contributes to the understanding of the dynamics surrounding the application of PSAK 71 and market perceptions of financial stability in the banking sector.
The Students’ Perception on the Implementation of Computational Thinking in Maritime English Reading Comprehension Puji Astuti Amalia; Fabiola Bulimasena Luturmas; Sektalonir Oscarini Wati Bhakti; Andri Kurniawan; Setya Ariani; Rizky Sulvika Pusparinda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3287

Abstract

The implementation of Computational Thinking (CT) in language instruction has drawn interest due to its potential in improving students' analytical and problem-solving abilities. However, its uses in specific fields, such Maritime English especially in reading comprehension, is still not well established. This study is a qualitative study that aims to explore how students perceive the use of CT in Maritime English reading instruction. 31 Students from a maritime higher education institution participated in semi-structured interviews. The result indicates that students view CT as a useful technique for enhancing reading comprehension and engagement. Moreover, the perception is divided into abstraction, algorithm, decomposition, evaluation and pattern recognition. In terms of abstraction, students claim that they can ignore irrelevant information and pick relevant information. In terms of algorithm, students believe that they can apply strategies in reading to make a better comprehension such as underline keywords. In terms of decomposition, students feel confident in breaking down long and complex sentences to find the meaning. In terms of evaluation, students can evaluate the information in the text. In terms of pattern recognition, students are aware of common pattern/sentence structure and organization in the text. The study emphasizes the value of contextualized CT education and offers suggestions for integrating CT into Maritime English learning reading instruction. The finding of this study offers potential instructional strategies for maritime education.
Academic Reading Challenges in Higher Education: Identifying Barriers and Strategic Responses among EFL Students Jusak Patty; Aldo Hattu; Inggrit O. Tanasale
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3288

Abstract

Academic reading proficiency is a fundamental determinant of success in higher education, particularly for English as a Foreign Language (EFL) students. This study examined the challenges faced by English Education Study Program students at Pattimura University when reading academic articles. Employing a mixed-methods approach with a convergent parallel design, the research integrated quantitative survey data (n=39) with qualitative insights from focus group discussions (n=8) to examine reading difficulties, contributing factors, and strategic responses. Findings revealed a hierarchical pattern of challenges, with linguistic difficulties (M=3.31) representing the most significant barrier, followed by cognitive processing (M=2.99) and strategic processing challenges (M=2.93). Complex sentence structures (M=3.28) emerged as the dominant linguistic challenge, surpassing specialized terminology (M=3.18) and unfamiliar vocabulary (M=3.21). Reader factors (M=3.11), particularly motivational sustainability with longer texts (M=3.21), exerted slightly greater influence than contextual factors (M=2.91). Students employed diverse strategies to navigate these challenges, including pre-reading orientation, vocabulary support mechanisms, and emerging technology-assisted approaches, though collaborative reading remained underutilized. Identifying "strategic inertia"—students' reluctance to experiment with new approaches—represents a novel contribution to understanding reading strategy development in academic contexts. These findings suggest that practical approaches to developing academic reading skills must simultaneously address multiple dimensions, including linguistic features, cognitive processes, strategic approaches, and affective factors.
The Role of Audit Quality in Moderating the Relationship Between Corporate Governance, Ownership Structure, and Earnings Management Rahmaniar Wulandari; Syarbini Ikhsan; Syarif M Helmi; Muhammad Fahmi; Nina F Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3290

Abstract

This study aims to examine the role of audit quality in moderating the relationship between Good Corporate Governance (GCG), ownership structure, and earnings management in banking sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this study is quantitative, with data analysis using SPSS 25. The sample used in this study consisted of banking sector companies listed on the Indonesia Stock Exchange, with data obtained from the company's annual report. The results of the study indicate that GCG has a significant effect on earnings management, indicating that good GCG implementation can increase transparency in earnings management. Ownership structure does not have a significant effect on earnings management, indicating that direct control by the owner is not strong enough to influence earnings management in the Indonesian banking sector. Audit quality is proven to moderate the effect of GCG on earnings management, meaning that high audit quality strengthens the relationship between GCG and more transparent earnings management. Audit quality moderates the effect of that good external monitoring can increase the effectiveness of monitoring carried out by owners.
How The Behavioral Intentions of SME Actors: The Relationship Between Financial Literacy and Financial Knowledge With the Mediating Role of Attitude Nunuk Latifah; Shanti Ike Wardani; Sulistya Dewi Wahyuningsih
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3291

Abstract

This study aimed to explore and understand the behavioral intentions of micro and small business owners in Blitar regarding the use of financial application services. Data were collected using a census sampling technique through an online questionnaire, employing a 5-point Likert scale. A total of 135 respondents, all micro and small business actors in the Blitar area, participated in the survey. Data were processed using SEM-PLS. The results of the study revealed that business actors' actions in managing finances, financial knowledge, and financial literacy do not have a significant influence on behavioral intentions. The behavioral intentions of business actors are still relatively low in determining attitudes, knowledge, and understanding of financial management. This is primarily because their focus lies in marketing and sales. Even though many possess strong financial knowledge, their attitude tends to prioritize managing finances in ways that enhance production, promotion, and market expansion through digital platforms. On the other hand, financial literacy was found to positively influence both financial attitudes and financial knowledge. Financial attitudes can shape investment decisions, especially when supported by financial literacy, which enhances the ability to manage finances and make informed investment choices. Nevertheless, financial literacy does not serve as a moderating factor between financial behavior and financial attitudes in business decision-making
Hybrid Water Pump with River Flow and Solar Power for Farmer Groups in Plana Village-Banyumas Central Java Jamrud Aminuddin; Rosi Widarawati; Petrus Hary Tjahja Soedibya; Maskhiyatus Shokib; Tika Ayunda Vita; Ulil Azmi; Dian Rizqi Saputra
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3293

Abstract

Plana Village located in Somagede District, Banyumas Regency, Central Java Province is about 25 km Southeast of the Universitas Jenderal Soedirman Campus. In this village, a small business group is engaged in freshwater fish farming under the names TIRTA LESTARI and GAPOKTAN PLANA JAYA fish cultivator groups. Based on direct observations, the group uses the Serayu River as the primary water source for their fish ponds. The position of the fish pond is around 10 meters higher than the river flow so the water lifting process is carried out using a water pump. The only solution for providing water is to use a machine-powered water pump. The group complained about this solution because they had to pay operational costs for engine fuel. As a result, the group's profits are not optimized. Considering these conditions, a water pump technology transfer activity with a waterwheel as the driving force is planned to develop the results of research and service carried out in the Physics Department, Faculty of Mathematics and Natural Sciences, Universitas Jenderal Soedirman.  The goal of the operations that have been conducted is to address partner concerns regarding the provision of water supplies. Activities aimed at becoming an economically productive partner will prioritize key issues, including the implementation of green energy technology, such as hybrid water pumps powered by solar energy and river flow. The next step involves providing training and counseling sessions for the TIRTA LESTARI agriculture group and the merged PLANA JAYA farming group.

Page 45 of 56 | Total Record : 555

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