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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 645 Documents
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Cross-Border Tax Avoidance: Foreign and Internal Determinants in Indonesian Multinationals Martini Martini; Rismawandi Rismawandi
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3580

Abstract

Although tax avoidance can be viewed as a corporate strategy to increase profits, it may negatively affect Indonesia’s image among international investors who place importance on tax compliance and integrity. This study offers recommendations on how to create a healthy and sustainable investment environment. The research aims to examine, evaluate, and measure the extent to which foreign ownership, the presence of foreign directors, transfer pricing practices, and a firm’s status as a multinational company influence tax avoidance behavior. The population consists of multinational companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, with purposive sampling applied as the sampling technique. Data were analyzed using SPSS software. The findings show that foreign ownership has a positive and significant effect on tax avoidance, while foreign directors and transfer pricing practices do not exhibit a significant influence. Conversely, multinational company status has a negative and significant impact on tax avoidance.
Post-Planting Care Techniques for Mangrove Trees in the Kariangau Coastal Area of Balikpapan Ain Sahara; Fitri Oktafiani; Iin Darmiyati
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3581

Abstract

Mangrove ecosystems play a vital role in reducing coastal erosion, supporting marine biodiversity, and sustaining the livelihoods of coastal communities. However, many mangrove restoration programs, particularly maintenance activities, pay little attention to post-planting maintenance, which significantly impacts the long-term survival of seedlings and ecosystems. This study aims to describe and demonstrate post-planting mangrove tree care techniques implemented in the coastal area of ​​Kariangau, Balikpapan, through a community-based approach. These activities included environmental education, the planting of 100 mangrove seedlings, and systematic maintenance carried out over a three-month monitoring period. Post-planting care included the installation and placement of support poles, the removal of debris from tidal movements, and regular monitoring of the stability and growth of seedlings. The results of the study, which lasted approximately three months, showed good progress. The newly planted mangrove seedlings grew well due to the care provided. Each month showed new leaf growth, and the plants were strong against sea tides. Only 1-2 mangrove tree trunks were tilted/out of position, resulting in a 99% success rate for the care system. Therefore, additional support poles were added. In this regard, community participation in post-planting mangrove care is crucial. These findings highlight the importance of post-planting management as a crucial component of sustainable mangrove restoration programs in coastal areas.
Warehouse Inventory Recording System Based on VBA Excel at Sinar Mas Berau Coal Polytechnic Dewi Safitriani; Hamim Rachman; Nur Ainun Musvirah
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3587

Abstract

Effective inventory management is a crucial aspect in supporting smooth logistics operations, including in vocational education institutions such as Politeknik Sinar Mas Berau Coal. However, manual inventory recording is still a common obstacle, especially in terms of efficiency, data accuracy, and ease of tracking goods. This study aims to design and implement a warehouse inventory recording system based on Microsoft Excel with Visual Basic for Applications (VBA) support to improve recording efficiency and accuracy. This system is designed to document incoming and outgoing goods data, monitor stock in real-time, and present integrated automatic reports. The implementation results show that this VBA Excel-based system is able to simplify the warehouse administration process, minimize the risk of data input errors, and simplify the internal logistics audit process. This system can also be an economical and applicable solution for educational institutions with limited resources. In the future, this system can be further developed with database integration and higher security features.
Electrical Properties of CuO/PANI/Graphite Ternary Composites as a Potential Radar Absorbing Material Dian Mart Shoodiqin; Fadli Robiandi; Agus Rifani
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3600

Abstract

The development of lightweight, high-performance Radar Absorbing Materials (RAM) is critical for modern defense and telecommunication, yet traditional ferrite-based materials are often limited by high density and corrosion. This work investigates a novel ternary composite system as a lightweight solution, combining a high-permittivity CuO ceramic matrix with a dual-filler synergistic network of Polyaniline (PANI) and natural graphite. Composites with varying compositions were fabricated via mechanical mixing methods. The key finding is that a composite with 95% CuO, 2% PANI, and 2% Graphite (by mass) exhibited a DC electrical conductive of 0.38 S/m. This value represents a significant, 34-fold increase compared to a binary CuO/PA composite, confirming the formation of a synergistic percolation network at a very low (4%) total filler loading. This conductive falls directly within the optimal semi-conductive range required for balancing impedance matching and conductive attenuation. These results establish the CuO/PANI/Graphite ternary system as a highly promising candidate for developing efficient, lightweight radar absorbers.
Analysis of Marketing Strategies for Women-Only Fitness Centers in Madiun City within Global Industry Trends Dinesh Basti Farani; Dinta Sugiarto; Ira Hasti Priyadi; Agustinus Doedyk Setiyawan
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3604

Abstract

This study analyzes the marketing strategies of women-only fitness centers, exemplified by Fitday Studio Madiun, within the broader context of global industry trends and local socio-economic dynamics. Driven by a growing awareness of preventive health and women's specific needs for privacy and comfort in exercise environments, the women-only fitness segment is experiencing rapid growth. This research employs the 7Ps marketing mix and SERVQUAL model to evaluate Fitday Studio's approach, identify key motivations and barriers to female participation, and assess its market positioning. Findings indicate that Fitday Studio effectively leverages its all-female staff ("People") and comprehensive, private facilities ("Physical Evidence") to address significant socio-cultural and psychological barriers, such as body image concerns, potential harassment, and modesty norms, which often hinder women's participation in mixed-gender gyms. The study highlights that service quality, particularly "Assurance" and "Empathy," is crucial for customer satisfaction and loyalty in this niche market. Theoretically, this research contributes to the literature on niche service marketing in culturally sensitive contexts. Practically, it offers strategic recommendations for Fitday Studio and similar businesses, as well as policy suggestions for local governments to foster women's health and economic empowerment.
Plankton Biodiversity as an Indicator of the Health of the Estuary Ecosystem in Sinjai Regency, South Sulawesi A Liswahyuni; Andi Tenriawaruwaty AR Zulkifli; Uspar Uspar; Irfan Fauzi; Ridha Alamsyah; Armita Permatasari
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3617

Abstract

River estuaries are highly dynamic estuarine ecosystems. These ecosystems are sensitive to environmental changes, both caused by natural factors and human activities. Plankton community structure plays a crucial role as a biological indicator that reflects the ecological conditions and fertility levels of a body of water. This study aimed to analyze the diversity and abundance of plankton in five river estuaries in Sinjai Regency, including Lappa, Sinjai, Baringeng, Bua, and Pattongko Stations. This study also assessed the relationship between plankton presence and water physicochemical parameters. Sampling was conducted purposively, and plankton identification was performed microscopically. The results showed that 19 species of phytoplankton and 4 species of zooplankton were successfully identified. Diatoms dominated the phytoplankton species, such as Chaetoceros affinis, Nitzschia sigma, and Skeletonema costatum. The dominance of diatoms indicates water conditions ranging from mesotrophic to eutrophic, influenced by nutrient inputs in the form of nitrate and phosphate from land-based activities. The ANOVA test results showed no significant differences between stations (p > 0.05), indicating homogeneity of estuarine ecosystem conditions across all observation locations. Environmental parameters such as temperature (27–32°C), salinity (1–19 ppt), pH (6.1–7.8), high dissolved oxygen, and nutrient variations also play a role in plankton distribution. These findings provide important baseline information for estuarine ecosystem monitoring and sustainable coastal area management based on bioindicators in Sinjai Regency.
Influence of Academic Supervision and Religious Culture on Learning Achievement through Teacher Motivation Reza Fathurahman; Siti Djulaikah; Imran Imran; Ilham Ilham; Nurlaili Nurlaili; Haeruddin Haeruddin
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3624

Abstract

This study examines the influence of academic supervision and religious organizational culture on students’ learning achievement, with teachers’ work motivation functioning as a mediating variable. Utilizing a quantitative approach with a causal correlational design, the research was conducted at two public Islamic senior high schools (MAN) in Samarinda, involving 100 teachers selected through proportional random sampling. Data were collected using validated Likert-scale questionnaires and documentation of students’ academic records. Path analysis revealed that both academic supervision and religious organizational culture had significant direct effects on teachers’ work motivation, with religious culture showing the stronger influence. Teachers’ motivation also demonstrated a significant direct effect on students’ learning achievement, indicating that motivated teachers are more likely to implement engaging, effective pedagogical practices. Furthermore, academic supervision and religious organizational culture were found to exert significant indirect effects on student achievement through teachers’ motivation, as confirmed by Sobel testing. These findings highlight the essential role of motivational factors in transforming leadership practices and cultural environments into measurable improvements in learning outcomes. The study concludes that strengthening instructional supervision and cultivating a strong religious organizational culture are strategic steps for enhancing teacher motivation and improving the overall quality of madrasah education
Digital Financial Innovation as a Strategic Driver of MSMEs’ Financial Performance Rani Arifah Normawati; Eko Esti Santoso; Ika Rachmawati
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3637

Abstract

This study explores the impact of Digital Financial Innovation (DFI) on the financial management capabilities and performance of Micro, Small, and Medium Enterprises (MSMEs) in East Java Province. Employing a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS), the research investigates how DFI influences four factors of financial management: liquidity planning, lender management, customer management, and financial strategy, and how these factors subsequently affect financial performance. The findings reveal that DFI significantly enhances all four financial management factors, demonstrating its role as a catalyst for modernizing MSMEs’ financial operations. Among these factors, lender management, customer management, and financial strategy exhibit a positive and significant effect on financial performance, highlighting the importance of managing external relationships and leveraging strategic financial planning. In contrast, liquidity planning does not show a direct impact on performance, suggesting that access to digital tools alone is insufficient without strategic application. Notably, financial strategy emerges as the most influential factor, emphasizing that MSMEs benefit most from DFI when they adopt data driven and forward-looking decision-making approaches. Overall, this study positions DFI as a strategic enabler that not only strengthens financial management capabilities but also drives financial performance in the digital economy. The results offer practical insights for MSME managers and policymakers seeking to promote financial innovation as a pathway to long-term business sustainability.
Strengthening the Blue Economy Based on the Utilization of Shell Waste in the Kalibaru Coastal Area Hakim Hakim; Rismawandi Rismawandi; Desy Mariyani; Lia Diani; Ahmad Zaki Ridhwan
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3640

Abstract

Improving the welfare of coastal communities in Kalibaru, North Jakarta, can be achieved in an integrated manner through circular economy-based management of shellfish waste. This community service activity aims to empower coastal residents by establishing and developing a business that processes shellfish waste into value-added products, specifically paving blocks. The implementation method uses a participatory approach that includes lectures, technical training, and ongoing mentoring in the production process and business management. Participants are encouraged to increase creativity and innovation in product diversification, such as paving blocks, concrete blocks, handicrafts, and squat toilets. The results of the activity show that the community is able to independently process shellfish waste into paving blocks as an effort to manage waste and increase income. Mentoring by a team of lecturers and students plays a crucial role in ensuring the sustainability of the program after the activity. This program has the potential to open new business opportunities and strengthen the economy of the Kalibaru coastal community in a sustainable manner.
Leadership and Communication Dynamics in Digital Project Teams: Exploring Their Influence on Team Performance Astuti Widiati; Jati Wahyono Agustinus; Erina Sovania; Carolina Ovriane Rahang; Clara Yusta Cantika
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3645

Abstract

By developing practical skills which fit industry requirements, teamwork is promoted as it enhances all-round team performance. Project-based learning provides practice for cultivation of these skills, teamwork is the pivotal factor. This study measures how well students have developed their teamwork concepts through project-based courses that are student-oriented in terms of understanding individual roles and group work. A Structural Equation Model based on Partial Least Squares (SEM-PLS) was used to evaluate the team member interaction in the project related team working at Universitas Tarakanita. The findings confirm that effective teamwork is based on open line of communication, clearly defined assignments and respect for individual skill. Shared objectives as well as organized conflict resolution procedures also contribute to the effectiveness of the team. The study took place at the Universitas Tarakanita from 18 March to 21 May 2025 with approximately 100 students. Upon completion of the project, students answered questionnaires on their experience. These findings offer educators and learners practical approaches to assembling and leading successful teams in the project-based classes. The research also notes the relevance of integrating reflective practices in these courses for the development of teamwork skills in students. Re-evaluating our own contributions as we work in groups as well as reviewing the teamwork that supports our peers, makes students more self-aware and helps them to improve. The study suggests that reflective practices on the creative environment and informal leadership should be more structured and makes the case that peer feedback will make a significant difference in how teams collaborate. Taken together, these approaches get students to articulate better, solve problems better, and are a great preparation for jobs that are adapted to and collaborative with others. It should be followed up with studies to investigate the effectiveness of implementation strategies on graduates’ performance in the workplace over time.

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