Garuda - Garba Rujukan Digital

POTENSI LIMBAH AIR CUCIAN BERAS SEBAGAI PUPUK ORGANIK CAIR PADA PERTUMBUHAN PAKCHOY (Brassica rapa L.) Wardiah Wardiah; Linda Linda; Hafnati Rahmatan
Biologi Edukasi: Jurnal Ilmiah Pendidikan Biologi Vol 6, No 1 (2014): Biologi Edukasi: Jurnal Ilmiah Pendidikan Biologi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.686 KB)

Limbah air cucian beras mengandung senyawa organik yang dapat dimanfaatkan sebagai sumber hara. Pengaruh limbah air cucian beras terhadap pertumbuhan tanaman pakchoy belum diketahui. Penelitian bertujuan untuk mengetahui pengaruh air cucian beras dan dosis yang tepat air cucian beras terhadap pertumbuhan tanaman pakchoy. Pendekatan penelitian adalah kuantitatif dan jenis penelitian adalah eksperimen. Rancangan penelitian adalah Rancangan Acak Kelompok (RAK) non faktorial, dengan 5 perlakuan dan 4 ulangan. Dosis perlakuan yang digunakan dalam penelitian ini yaitu P0 (kontrol/0% air cucian beras), P1 (25% air cucian beras), P2 (50% air cucian beras), P3 (75% air cucian beras), dan P4 (100% air cucian beras). Air cusian beras yang digunakan adalah air cucian beras yang pertama. Parameter yang diukur yaitu tinggi tanaman (cm), jumlah daun (helai), dan berat kering (gram). Data dianalisis menggunakan Analisis Of Varians (ANOVA), sedangkan uji lanjut berdasarkan nilai KK yang diperoleh. Hasil penelitan diperoleh bahwa terdapat pengaruh yang signifikan dari berbagai konsentrasi air cucian beras terhadap tinggi tanaman pakchoy pada umur 10 dan 20 HST) dan berat kering, namun tidak pada jumlah daun. Dosis yang paling baik bagi pertumbuhan tanaman pakchoy adalah 100% air cucian beras untuk semua parameter, sehingga dapat disimpulkan bahwa air cucian beras berpotensi sebagai pengganti pupuk kimia untuk meningkatkan pertumbuhan pakchoy

Sosialisasi Pencegahan Covid-19 dalam Upaya Perbaikan Ekonomi Masyarakat desa Kueh Keude Bing Lilis Maryasih; Nita Erika Ariani; Maya Febrianty L; Linda Linda; Yulia Fitri
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

As the number of confirmed COVID-19 cases are increasing in Province Aceh, it is necessary to do community service with objective to socialize the proper knowledge of virus and how to apply the preventive measures to protect themself against infections. Particularly for communities with a high risk of virus contagion such as traditional traders. The community needs to be informed and adapt the movement of 3M; wearing a mask, social distancing practices and washing hand on their daily life. This community service was conducted in form of socialization on virus corona information and the distribution of masks and hand sanitizer for the community. This devotin also focuses on driving the traditional economy during the COVID 19 pandemic at Desa Keuh Keude Bing, kecamatan Lhoknga , kabupaten Aceh Besar, Indonesia.

Pengaruh Sistem Pelaporan Keuangan, Pendidikan dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Muhammad Randa Maulid; Linda Linda; Gamal Batara; Raida Fuadi
Akuntabilitas Vol 15, No 1 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i1.25056

This study aims to analyze the effect of the use of SIMDA – local government management information system, government staff education level, and work experience on the quality of local government financial reports at SKPK (Working Units) in Aceh Jaya District. The population in this study is the ASN (Civil Servants) at SKPK (working units) in Aceh Jaya District, which consists of 43 SKPK. Samples consist of the Head of Finance Division and one of his/her staff from each SKPK. This study found the use of SIMDA and government staff education level do not affect the quality of financial report, while work experience affects the quality of financial report. They face many obstacles on using SIMDA and addition, only 39% of respondents have accounting education background. This shows that the work experience of ASN Aceh Jaya regency is very helpful in improving the quality of financial reports

Hubungan Laba Akuntansi, Nilai Buku, dan Total Arus Kas dengan Market Value: Studi Akuntansi Relevansi Nilai linda linda; fazli syam bz.
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.144

The objective of this study is to prove value-relevance of earnings, book value and total cash flows compared to other information that are used by investors in decision making, in stressing on the price model and the return model. Although their theoretical foundations are the same, the results obtained using these two models are sometimes inconsistent. In some research contexts the combined use of both price and return models may be useful for the purpose of assessing the accounting information usefulness in equity valuation.The sample cover 58 companies which are selected by using stratified random sampling method for non financial companies populations (except infrastructure, utility, transportation sector and trading, service, investment sector). Those selected companies announced their financial statement between January 1st – July 31st in 1997 to 2002.Based on the price model, the study shows that value-relevance from accounting information variables have significant moderate and stable level of correlation during observation, so its variable may explain the investors expectation in the future. Based on the return model,it shows that the decreasing of value-relevance of accounting information variables have been observed, but they have been not significant. This fact that the variables have been anticipated by the market before information announced.

Factors Affecting Sharia Share Prices of Companies Listed on the Indonesian Sharia Share Index (ISSI) Raida Fuadi; Said Aulia Muhajir; Linda Linda; Adnan Adnan
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

Penelitian ini bertujuan untuk menguji pengaruh Price Earnings Ratio, Dividend Yield, dan Debt to Equity Ratio terhadap Harga Saham Syariah baik secara simultan dan juga parsial. Pengujian dalam penelitian ini adalah pengujian hipotesis. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari laman resmi Bursa Efek Indonesia dan laman resmi masing-masing perusahaan. Penelitian ini menggunakan analisis regresi linear berganda. Adapun metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan jumlah populasi sebanyak 399 dan sampel sebanyak 171 pada perusahaan yang terdaftar dalam Index Saham Syariah Indonesia di Bursa Efek Indonesia periode 2014 s.d. 2018. Hasil dari penelitian ini menunjukkan bahwa Price Earnings Ratio secara parsial berpengaruh terhadap Harga Saham Syariah. Dividend Yield secara parsial berpengaruh terhadap Harga Saham Syariah. Debt to Equity Ratio secara parsial berpengaruh terhadap Harga Saham Syariah. Price Earning Ratio, Dividend Yield, dan Debt to Equity Ratio secara simultan berpengaruh terhada Harga Saham Syariah.

HERDING BIAS INVESTOR MASA NEW NORMAL PANDEMI COVID-19 Wida Fadhlia; Nurhalis Nurhalis; Linda Linda; Syarifah Rahmawati Al Haddad
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17268

This study examines the determinants of herding bias in investors in Indonesia during the Covid-19 New Normal period. This study was conducted for six months to survey the behavior of 232 investors with a single investor identification in the Indonesian capital market who were haphazardly selected to test the herding bias model. The results of Confirmatory Factor Analysis show that reputational factors, social proof, lack of awareness, volatility in global markets, underconfidence, optimism, bandwagon effect, and speculation are the determinants of investor herding bias in Indonesia. The results of this study also prove that the reputation factor is the dominant factor determining herding behavior, where investors will follow the behavior of their community to maintain their reputation. The second factor that contributes highly to determining herding bias is social proof, which means that Indonesian investors consider social roles in the decision-making process. We hope the results of this study can provide researchers and practitioners with a better understanding of herding behavior which is part of the theory of financial behavior.

Factors Affecting Sharia Share Prices of Companies Listed on the Indonesian Sharia Share Index (ISSI) Raida Fuadi; Said Aulia Muhajir; Linda Linda; Adnan Adnan
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i1.17905

Penelitian ini bertujuan untuk menguji pengaruh Price Earnings Ratio, Dividend Yield, dan Debt to Equity Ratio terhadap Harga Saham Syariah baik secara simultan dan juga parsial. Pengujian dalam penelitian ini adalah pengujian hipotesis. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari laman resmi Bursa Efek Indonesia dan laman resmi masing-masing perusahaan. Penelitian ini menggunakan analisis regresi linear berganda. Adapun metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan jumlah populasi sebanyak 399 dan sampel sebanyak 171 pada perusahaan yang terdaftar dalam Index Saham Syariah Indonesia di Bursa Efek Indonesia periode 2014 s.d. 2018. Hasil dari penelitian ini menunjukkan bahwa Price Earnings Ratio secara parsial berpengaruh terhadap Harga Saham Syariah. Dividend Yield secara parsial berpengaruh terhadap Harga Saham Syariah. Debt to Equity Ratio secara parsial berpengaruh terhadap Harga Saham Syariah. Price Earning Ratio, Dividend Yield, dan Debt to Equity Ratio secara simultan berpengaruh terhada Harga Saham Syariah.

THE DECLINE IN BUMDes PERFORMANCE DURING THE COVID-19 PANDEMI (EVALUATION OF ENVIRONMENTAL TURBULENCE IN THE FUTURE) Linda Linda; Ismaulina Ismaulina; Maya Febriyanty Lautania
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 2 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i2.1348

This study aims to analyze the causes of the decline in the performance of BUMDes in the city of Banda Aceh during the Covid-19 pandemi. Environmental turbulence or external conditions that lead to opportunities or threats to business continuity. The results of previous studies showed that the financial performance of BUMDes during the Covid 19 pandemi experienced a very drastic decline and many BUMDes went bankrupt because they were unable to compete in the market. The exogenous variables in this study are environmental turbulence and working capital. The endogenous variables are transparency and falling BUMDes financial performance, where the transparency variable is an intervening variable. Analysis of the influence of exogenous variables on endogenous variables using SEM-PLS with the study population being BUMDes administrators in the city of Banda Aceh. Respondents in the study were chairmen, secretaries and treasurers of BUMDes who were active in the city of Banda Aceh The results showed that the environmental turbulence and working capital variables through the transparency variable had a significant negative effect on the fall in BUMDes financial performance during the Covid 19 pandemi. Which means that environmental turbulence caused a fall in BUMDes financial performance. These findings show the importance of BUMDes to carry out various product innovations when environmental turmoil occurs so that their business can be sustainable.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search