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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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Information System Audit using COBIT 2019 on Multi Finance Company Handono Warih; Markus Adrian; Jarot S Suroso
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.v26i1.3319

Abstract

This research paper explores the extension of COBIT 2019 into a decentralized governance framework, specifically tailored for multi-finance companies in the fintech industry. The fintech sector faces rapid technological advancements, dynamic regulatory environments, and scaling cybersecurity threats; hence, conventional governance models often do not have the flexibility and scalability to cope with these challenges effectively. It addresses these lapses by proposing a framework for governance incorporating the use of decentralized autonomous organizations, blockchain technology for transparency, and artificial intelligence for predictive risk management. The model shall be endowed with smart contracts that guarantee enforcement of compliance in an automated manner, blockchain maintenance of an unalterable audit trail, and the use of AI in finding and mitigating emerging risks in real time. These innovations are also in tune with critical COBOT 2019 domains such as MEA02 (Auditability), APO12 for Risk Management, and DSS05 for Security Services, giving them an all-encompassing and adaptive governance approach. The testing of the proposed model demonstrates significant improvement in operational resilience, regulatory compliance, and stakeholder confidence, especially within high stakes fintech environments. These findings show that incorporating emergent technologies into COBIT 2019 provides added value in governance practices and positions a scalable and future-oriented solution to help navigate the complexities of the fintech sector. This research has contributed to the development of IT governance by showing how a decentralized and technology-integrated framework can transform governance practices in ensuring agility and security within multi-finance operations.
The Revenue Recognition Based on PSAK 72 in Real Estate Companies Listed on The Indonesia Stock Exchange for 2018 to 2021 Dynda Shafiyah Azzahrah; Khristina Yunita; Rudi Kurniawan; Sari Rusmita; Vitriyan Espa
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.v26i1.3328

Abstract

This study aims to examine the impact of implementing PSAK 72 on revenue recognition within the Indonesian real estate sector. Using a comparative descriptive method with a quantitative approach, this research analyzed seven major real estate companies listed on the Indonesia Stock Exchange from 2018 to 2021. The results showed variations in financial performance indicators such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) before and after the implementation of PSAK 72. The findings indicate that the standard significantly influences financial reporting and profitability due to stricter revenue recognition criteria. This research provides insights into the practical effects of PSAK 72 for stakeholders in the real estate industry.
Detecting Bot Comments on a Product in Shopee Using the Gradient Boosting Method Manda Sari; Rizal Rizal; Sujacka Retno
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.v26i1.3344

Abstract

Shopee is one of the largest e-commerce platforms in Southeast Asia, providing a product comment feature that serves as a primary reference for prospective buyers to assess product quality and seller reputation. Unfortunately, the prevalence of fake comments generated by bots—characterized by rigid language, repetitive patterns, and excessive praise—raises concerns about the authenticity of available reviews. This issue can negatively influence consumers’ purchasing decisions. This study aims to develop an automated system capable of detecting bot comments using the Gradient Boosting algorithm. A total of 3,000 comments were manually collected from various product categories and labeled directly by the researchers. The comment data were then processed through several stages, including text cleaning, tokenization, and lemmatization, to prepare for model analysis. The trained model demonstrated excellent performance, achieving an accuracy of 94.09%, precision of 95.99%, recall of 83.23%, and an F1-score of 89.13%. Based on these results, it can be concluded that the Gradient Boosting algorithm is highly effective in classifying bot comments and can help improve consumer trust and security in online shopping.
How Do Profitability and Tax Avoidance Influence Enterprise Value in the Food and Beverages Sub-Sector? Nadya Eka Putri; Sari Rusmita
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.v26i1.3345

Abstract

Every company aspires to increase its value through business activities to achieve its goals. Enterprise or firm value is a crucial determinant of a company's overall well-being for investors. Profitability and tax avoidance are some of the many factors that determine this value. This research uses a quantitative method that studies manufacturing companies of the food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020 as samples. The findings of this study show that profitability, indicated by return on assets (ROA), affects enterprise value, where t-value > t-table (14.156 > 1.674) with a significance of 0.000 > 0.05, so it is concluded that profitability has a positive significant influence on enterprise value. Similarly, Tax Avoidance, measured with effective tax rate (ETR), affects enterprise value, where t-value > t-table (3.901 > 1.674) with a significance of 0.000 > 0.05, so it is deduced that Tax Avoidance has a positive significant influence on enterprise value.
Evaluation of HRM Strategies to Enhance Nurse Performance at RSU Muhammadiyah Cirebon Vina Nurdiana Wahdah; Arih Diyaning Intiasari; Joko Mulyanto
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.v26i1.3349

Abstract

This study aims to evaluate human resource (HR) management strategies in enhancing nurse performance at the Muhammadiyah University of Cirebon General Hospital (RSU UMC). A qualitative research approach was employed, utilizing case study and phenomenological methods through in-depth interviews, observations, documentation reviews, and questionnaires. The findings reveal that HR strategies such as selective recruitment, continuous training, and performance evaluation have been implemented and have shown a positive impact on nursing competence and service delivery. However, several challenges remain that hinder the full effectiveness of these strategies. These include high workload pressures, training content that is not entirely relevant to daily practice, performance evaluations that focus mainly on quantitative measures, and an incentive system perceived as inequitable. Furthermore, poor interprofessional communication and uneven distribution of tasks further reduce job satisfaction and motivation among nurses, ultimately affecting the quality of patient care. These limitations indicate that the current HR strategy needs to be improved and made more responsive to the real needs faced in the field. Based on the results, this study recommends the development of a more integrated HR strategy that emphasizes needs-based and adaptive training, a comprehensive and balanced performance evaluation framework, and a fair reward system that values service quality over quantity. Such improvements are essential to foster a supportive and motivating work environment, leading to increased nurse performance, higher job satisfaction, and improved patient satisfaction. This research contributes valuable insights for hospital management in designing effective HR strategies in healthcare settings.
The Impact of ARKAS Implementation on BOS Fund Reporting in Elementary Schools in Sanggau Regency Muhammad Anshari; Nella Yantiana; Haryono Haryono; Rusliyawati Rusliyawati; Juanda Astarani
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.v26i1.3350

Abstract

This study aims to analyze the effect of the implementation of the School Activity and Budget Plan Application (ARKAS) on the reporting of School Operational Assistance (BOS) funds in elementary schools in Sanggau Regency. The research method employed is quantitative, using a Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS). The sample consists of principals and treasurers from 142 elementary schools that have used ARKAS for at least one year. Data was collected through questionnaires and analyzed using SmartPLS software. The results indicate that the implementation of ARKAS has a positive and significant effect on BOS fund reporting. These findings underscore the importance of optimizing the use of ARKAS, as well as the active roles of school leaders and treasurers in improving the accuracy, timeliness, and compliance of BOS fund reporting.
Analysis of Weed Vegetation on Ex-Burned Oil Palm Plantation Land Arief Rahman; Muhammad Mariadi Wahid; Andi Lelanovita; Humairo Aziza; Sukariyan Sukariyan; Suparno Suparno
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.v26i1.3356

Abstract

Weeds frequently present challenges in agricultural settings, leading to crop damage and diminished yields.  The size of the current weed population is often closely linked to these issues.  The primary factor at play is the competition between crops and weeds for space, nutrients, and light essential for growth.  Given that weeds are considered undesirable, their control represents a significant area of focus.  A method to assess effective weed control strategies involves vegetation analysis, offering insights into weed distribution and density.  The data aids in formulating an effective control strategy to reduce the adverse effects of weeds on oil palm yield. This investigation seeks to analyze the composition and structure of weeds, as well as evaluate the efficacy of weed control measures on ex-burned land.  This study employs field surveys to catalog the types and quantities of individual weeds, alongside vegetation analysis to assess weed structure through relative density, frequency, and dominance metrics. The findings revealed a total of 275 distinct weed compositions, encompassing 15 species across 10 families.  The prevalent weed species identified included Eleocharis dulcis, Paspalum conjugatum, and Fimbristylis miliacea.  The density, frequency, and dominance values of these three weeds were notably high.  The weed diversity index in the peatland was measured at 2.13, indicating a high classification.  The approach to weed management involves an integration of both physical and chemical techniques.
The Effect of Time Pressure and Workload on Auditor Performance with Professional Ethics as a Moderating Variable at the West Kalimantan Audit Board Tegar Laksono; Elok Heniwati; Haryono Haryono; Rusliyawati Rusliyawati; Juanda Astarani
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.v26i1.3357

Abstract

This study aims to analyze the influence of time pressure and workload on auditor performance as well as the role of professional ethics as a moderating variable in these relationships. Data were collected through questionnaires distributed to auditors at the Financial Supervisory Agency (BPK) of West Kalimantan Province. The analysis method used is Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS4 software to examine the relationships among variables. The results indicate that time pressure and workload have a significant negative effect on auditor performance. Furthermore, professional ethics was found to moderate the relationship between time pressure and workload with auditor performance, where auditors with a high level of professional ethics are able to maintain performance quality despite facing high pressure and workload. These findings emphasize the importance of strengthening professional ethics values as a protective factor to enhance auditors’ resilience against work-related stress. The practical implications of this study include the need for effective workload management and realistic scheduling, as well as the continuous development of professional ethics training to maintain audit quality and auditor well-being.
Blockchain Technology as an Innovation in Tax Administration: A Study of its Impact on Tax Compliance Ikhlas Alviansyah; Haryono Haryono; Rusliyawati Rusliyawati; Juanda Astarani
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.v26i1.3360

Abstract

This study aims to analyze the influence of blockchain technology on tax compliance, with ease of digital tax administration as a mediating variable. The background of this research lies in the importance of technological innovation in building a transparent, efficient, and accountable tax administration system. The research method used is a quantitative approach with analysis techniques based on Partial Least Squares Structural Equation Modeling (PLS-SEM), utilizing data from taxpayers who possess a Taxpayer Identification Number (NPWP) and are employed at the Audit Board of Indonesia (BPK) in West Kalimantan. The results show that blockchain technology has a positive and significant influence on tax compliance, as well as a positive effect on the ease of digital tax administration. Furthermore, ease of digital tax administration is also proven to have a positive and significant effect on tax compliance. Another key finding indicates that ease of digital administration mediates the relationship between blockchain technology and tax compliance. Therefore, integrating blockchain technology into the tax system will be more effective if supported by an administrative system that is user-friendly, efficient, and digitally integrated. This study offers important implications for tax authorities in designing technology-based policies that can sustainably improve tax compliance.
Analysis of Compliance of Rural and Urban Land and Building Taxpayers in Pontianak Widia Natakusuma Diah Pitaloka; Haryono; Rusliyawati Rusliyawati; Juanda Astarani
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.v26i1.3365

Abstract

This study aims to examine the compliance level of Rural and Urban Land and Building Tax (PBB-P2) in Pontianak City, explore the challenges faced by the Regional Finance Agency (BKD) in its collection process, and assess the strategies implemented to enhance tax revenue. Employing a qualitative descriptive case study approach, the research collects data through interviews, analysis of PBB-P2 revenue realization documents, and literature review. The findings reveal that taxpayer compliance remains relatively low, primarily due to limited awareness, insufficient information dissemination, and administrative issues such as undelivered physical SPPT (Tax Due Notification Letters). To address these challenges, BKD Pontianak has adopted several strategies, including simplifying payment procedures, intensifying public outreach, and conducting direct appeals to residents. This underscores the practical need for improved education and accessible tax information to foster higher compliance rates. The findings also offer valuable insights for local governments in formulating more effective public engagement strategies, such as leveraging digital platforms and offering mobile tax services. Uniquely, this study contributes original value by presenting five years of consistent PBB-P2 compliance data—an area that has received limited academic attention—while also providing deeper qualitative insights into local-level tax collection issues and solutions.

Page 47 of 56 | Total Record : 555

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