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All Journal Jurnal Ilmu Kelautan Spermonde JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Arniati Arniati
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Library & Information Science Mechanical Engineering Other

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KEBERHASILAN REHABILITASI TERUMBU KARANG AKIBAT PERISTIWA BLEACHING TAHUN 2016 DENGAN TEKNIK TRANSPLANTASI Chair Rani; Akbar Tahir; Jamaluddin Jompa; Ahmad Faisal; Syafyudin Yusuf; Shinta Werorilangi; Arniati Arniati
Jurnal Ilmu Kelautan SPERMONDE VOLUME 3 NOMOR 1, 2017
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jiks.v3i1.2127

Abstract

The purpose of this study was to analyze the succesfullnes use of two coral reef transplantation methods in the rehabilitation ofcoral reefs damaged by the phenomenon of bleaching in 2016 at the waters of Liukangloe Island, Bulukumba, South Sulawesi.In this study two methods were implemented, i.e. methods frame-spider and methods of nails-natural substrates, with 5 unitsas replication, respectively. A total of three kinds of branching corals weretransplanted, namely Acropora robusta, Poritescylindrica, and Pocillopora verrucosa. On each unit transplantation models, attached 6 coral fragments with branch length of5-12 cm for each kind of corals. A total of 3 fragments for each species of corals were labeled and coded for the survival rateand absolute growth monitoring. All five unit of experiments on each model are placed on two areas separately and placedrandomly with depths ranging from 3-4 m in the northern part of island. Observations survival rate and absolute growth of coraltransplant were conducted for every 2 weeks for 28 days by counting the dead coral fragment or missing and measure the lengthof transplant coral branch with a measuring ruler. The effectiveness of the two methods was analyzed based on the survival andgrowth of the absolute value of coral transplant. Survival rate were analyzed descriptively and the average values of absolutegrowth were analyzed by t-student. The use of frame-spider methods and methods of nails-natural substrates as effective inrehabilitating the coral reefs from bleaching phenomenon based on the parameters of survival and growth of Acropora robusta,Porites cylindrica, and Pocillopora verrucosaKeywords: Transplantation methods, coral reef, bleaching coral, Liukang Loe Island
ANALISIS PENGARUH MOTIVASI TERHADAP PRESTASI KERJA KARYAWAN PADA PT. MAKASSAR RAYA MOTOR Arniati Arniati
AkMen JURNAL ILMIAH Vol 6 No 2 (2009): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Which wish reached performed of this research to analyse the influence motivate the job to labour capacity employees at PT. Makassar Raya Motor Makassar, and also to analyse the relation of between motivation work with the labour capacity of employees at PT. Makassar Raya Motor Makassar. To solve the the problems hence analysis method used by : analysis of regresi and correlation and also analyse the validity and reliabilitas for instrument research. Result of analysis conducted indicate that there are influence of between motivation to labour capacity of employees at PT. Makassar Raya Motor Makassar, this matter is knowable through/ passing analysis regresi of between motivation with the labour capacity employees, obtained by equation regresi that is Y = 0,957 + 0,730 ( X), indicating that with the existence of the make-up of job motivation of diiikuti with the make-up of labour capacity employees of equal to 0,730 and with the value prob < 0,05 can be said that by a motivation work to have an effect on by signifikan to make-up of labour capacity employees.
Program Pendampingan Implementasi ISAK 35 Dengan Pembuatan Kebijakan Akuntansi Sebagai Pedoman Akuntansi Pondok Pesantren di Kota Batam Arniati Arniati; Danar Irianto; Doni Putra Utama; Muhammad Irsyad Halim; Muhammad Ramadhan Slamet; Riri Zelmiyanti; Sinarti Sinarti
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 3 No 2 (2021): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas polibatam.v3i2.3578

Abstract

Islamic Boarding School is one of the non-profit institutions that produces financial reports to be presented to stakeholders, there are not many resources in Islamic Boarding Schools that have expertise in accounting and finance, so that in making financial statements they often experience problems, even some who experience bankruptcy. Making the preparation of Accounting Policies is made to provide guidance to Islamic boarding schools in making financial reports. The Accounting Policies provided are SAK ETAP, Components of Accounts such as Asset Accounting, Liability Accounting, Net Asset Accounting, Income and Expense Accounting, Cash Flow Accounting and Notes on Financial Statements. prepare financial reports so that the accountability and responsibility of financial statements can be better accounted for to the public. The method used is training and assistance in the preparation of financial statements based on accounting policies that have been made in accordance with ISAK 35. The Community Service Program for the Batam State Polytechnic Business Management Department has been implemented and is running well, which is followed by all Islamic Boarding Schools in Batam City.
Pelaksanaan Perhitungan Pajak Penghasilan Pasal 4 Ayat 2 Atas Jasa Konstruksi Melalui Implementasi Sistem Pengendalian Andi Arifwangsa Adiningrat; Rustan Rustan; Muhammad Nur; Arniati Arniati; Salsabila Salsabila
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2874

Abstract

AbstrakSistem pengendalian intern yang baik sangat penting untuk pelaksanaan pajak, oleh karena itu tujuan penelitian ini adalah untuk mengetahui penerapan sistem pengendalian dalam pelaporan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada kantor konsultan pajak. Penelitian ini dilakukan di Kantor Konsultan Pajak Massaniga & Rekan dengan sampel menggunakan data klien kantor yang merupakan Wajib Pajak atas jasa pelaksana konstruksi. Teknik dalam penelitian ini menggunakan teknik kualitatif terapan. Data penelitian diperoleh penulis melalui penelitian lapangan baik dengan cara observasi maupun wawancara serta didukung dengan perolehan dokumen dari tempat penelitian. Hasil dari penelitian ini menunjukkan bahwa penerapan sistem pengendalian dalam perhitungan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada Kantor Konsultan Pajak Massaniga & Rekan terlaksana secara efektif sesuai dengan komponen sistem pengendalian internal yang ditetapkan.Kata Kunci : Sistem Pengendalian, Perhitungan, Pajak Penghasilan Pasal 4 ayat 2, Jasa KonstruksiAbstract   A good internal control system is very important for tax implementation, therefore the purpose of this study is to determine the implementation of a control system in the calculation and reporting of income tax article 4 paragraph 2 on construction services at a tax consultant office. This research was conducted at the Massaniga & Patners Tax Consultant Office with a sample using office client data who are taxpayers for construction services. The thecnique in this study uses applied qualitative thecniques. The research data was obtained by the author through field research both by observation and interviews and supported by the acquisition of documents from the research site. The results of this study indicate that the implementation of the control system in the calculation of income tax article 4 paragraph 2 on construction services at the Massaniga & Patners Tax Consultant Office is carried out effectively in accordance with the components of the internal control system that have been determinedKeywords:   Control System, Calculation, Income Tax Article 4 Paragraph 2, Construction Services.
Pelaksanaan Perhitungan Pajak Penghasilan Pasal 4 Ayat 2 Atas Jasa Konstruksi Melalui Implementasi Sistem Pengendalian Andi Arifwangsa Adiningrat; Rustan Rustan; Muhammad Nur; Arniati Arniati; Salsabila Salsabila
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2854

Abstract

AbstrakSistem pengendalian intern yang baik sangat penting untuk pelaksanaan pajak, oleh karena itu tujuan penelitian ini adalah untuk mengetahui penerapan sistem pengendalian dalam pelaporan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada kantor konsultan pajak. Penelitian ini dilakukan di Kantor Konsultan Pajak Massaniga & Rekan dengan sampel menggunakan data klien kantor yang merupakan Wajib Pajak atas jasa pelaksana konstruksi. Teknik dalam penelitian ini menggunakan teknik kualitatif terapan. Data penelitian diperoleh penulis melalui penelitian lapangan baik dengan cara observasi maupun wawancara serta didukung dengan perolehan dokumen dari tempat penelitian. Hasil dari penelitian ini menunjukkan bahwa penerapan sistem pengendalian dalam perhitungan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada Kantor Konsultan Pajak Massaniga & Rekan terlaksana secara efektif sesuai dengan komponen sistem pengendalian internal yang ditetapkan. Kata Kunci : Sistem Pengendalian, Perhitungan, Pajak Penghasilan Pasal 4 ayat 2, Jasa Konstruksi Abstract   A good internal control system is very important for tax implementation, therefore the purpose of this study is to determine the implementation of a control system in the calculation and reporting of income tax article 4 paragraph 2 on construction services at a tax consultant office. This research was conducted at the Massaniga & Patners Tax Consultant Office with a sample using office client data who are taxpayers for construction services. The thecnique in this study uses applied qualitative thecniques. The research data was obtained by the author through field research both by observation and interviews and supported by the acquisition of documents from the research site. The results of this study indicate that the implementation of the control system in the calculation of income tax article 4 paragraph 2 on construction services at the Massaniga & Patners Tax Consultant Office is carried out effectively in accordance with the components of the internal control system that have been determined Keywords:   Control System, Calculation, Income Tax Article 4 Paragraph 2, Construction Services.
Kajian Literatur Cashless Payment dan Desain Sistem Informasi Satu Code untuk Semua Pembayaran Mega Mayasari; Arniati Arniati; Supardianto Supardianto; Anisha Rizka Femilia; Helya Amalia; Rizka Desvaneli
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 1 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i1.4252

Abstract

Kebijakan pemerintah untuk digitalisasi sistem pembayaran di era pandemi covid 19, membuat kebutuhan cashless payment semakin meningkat. Maka diperlukan desain sistem pembayaran tanpa menggunakan uang tunai. Tujuan dari penelitian ini pertama mengkaji literatur pentingnya cashless payment. Tujuan kedua adalah mendokumentasikan sistem penjualan minimarket yang ada saat ini dalam bentuk SOP, Tujuan ketiga adalah merancang desain proses bisnis sistem penjualan dengan menggunakan pembayaran berbasis poin menggunakan QR code satu transaksi untuk semua pembayaran. Metode penelitian ini adalah penelitian kualitatif. Metode pengumpulan data menggunakan basis data terkait dengan literatur cashless payment wawancara dan observasi untuk melakukan dokumentasi sistem dan menemukan proses bisnis yang tidak efektif dilihat dari sistem pengendalian internal pada prosedur tersebut. Informan penelitian adalah manajemen dan pengawai koperasi khususnya Mini Market Koperasi Polibatam. Hasil penelitian ini memiliki manfaat praktik dan manfaat kebijakan. Manfaat praktik hasil penelitian memberikan gambaran terkait dengan literatur cashless payment dan rancangan proses bisnis yang dihasilkan dapat digunakan untuk mengefisiensikan proses pembayaran. Manfaat kebijakan, hasil penelitian ini dapat menjadi saran untuk kebijakan pengelola koperasi untuk mengimplementsikan SOP penjualan dan BPM Hasil analisis sehingga proses bisnis dapat berjalan dengan efektif dan efisien.
Studi Kelayakan Klinik Pajak Bagi UMKM di Kota Batam Nurul Puan Sari; Arniati Arniati; Ria Anggraini; Dedi Kurniawan; Wika Arsansti Putri; Anjelina Anjelina; Afriyanti Hasanah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.5013

Abstract

Activities to support the government's tax digitization program can be done in some ways, one of which is by opening a tax clinic service aimed at tax-compliant MSMEs, so that it can help accelerate this program to the public. As a new tax service center that will be developed, the tax clinic must prepare everything needed so that it can be said to be appropriate and accepted by consumers. This feasibility study aims to assess the feasibility of building a tax clinic. This study method was carried out qualitatively, where the research data was obtained by observing, interviewing, and studying the literature. After the interview process, a feasibility analysis was carried out in the form of a SWOT analysis, management aspects, market and marketing aspects, legal aspects, and technical and technological aspects as well as financial aspects after which conclusions were concluded. The results of this study show that based on several aspects investigated, this tax clinic is feasible to run, but the tax clinic needs to implement a SWOT strategy that is more optimal for sustainability and responding to threats that exist in the company.
SINTASAN DAN PERTUMBUHAN TRANSPLANTASI KARANG HIAS ACROPORA SP DI DESA TONYAMAN, KECAMATAN BINUANG, KABUPATEN POLEWALI MANDAR Abdul Haris; Chair Rani; Akbar Tahir; Andi Iqbal Burhanuddin; Muh. Farid Samawi; Rahmadi Tambaru; Shinta Werorilangi; Arniati Arniati; Ahmad Faizal
Jurnal Ilmu Kelautan SPERMONDE VOLUME 3 NOMOR 2, 2017
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jiks.v3i2.3000

Abstract

Culture of ornamental corals applying transplantation technique was aimed to know the successful of this transplantation technique in the ornamental coral culture based on its growth and survival rate of various coral fragments. The location of the medium settlement was in the western side of the waters of Tonyaman Village, Binuang Subdistrict, Polewali Mandar Regency with 3-4 meter depth during low tide. One of coral species i.e. Acropora  sp with 48 fragments was put on 4 transplantation tables. During the experiment, cleaning of fungi and biofouling at the transplant tables and the culture tables. Measurements of the absolute growth and survival rate were done at the 21st day using calliphers and numbers of dead and live fragments were counted directly. Coral transplantation workshop for ornamental coral culture was attended by 4 fisherman groups with total 23 participants. This event was understood by the training participants from the seed selection to the monitoring. Number of coral fragment cultured was 48 fragments obtained from one of stony corals (Scleractania), i.e. Acropora  sp. The range of survival rate that has been cultured for 21 days was adequately high i.e. 91.7 – 100 %. The highest survival rate was observed at the transplant table B, i.e. 100%, whereas, the table A, C, and D were 91.7 %. Average absolute growth of the coral Acropora  sp cultured during this study were ranged from 4.2 – 4.9 mm/month. Aaverage absolute growth was found at table transplant B and C, while the lowest value was observed at the transplant table D.Keywords: cultivation, ornamental coral, transplantation technique, Tonyaman
Pelatihan Kewirausahaan Hidroponik Sebagai Alternatif Bisnis Rumahan dan Peningkatan Ketahanan Pangan Keluarga di Masa Pandemi Covid-19 Irsutami Irsutami; Arniati Arniati; Sinarti Sinarti; Yosi Handayani; Nur Rahmah Andayani; Anjelina Anjelina; Afiyanti Hasanah; Winanda Wahana Warga Dalam; Dedi Kurniawan; Muhammad Zaenuddin; Rahmat Hidayat
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 5 No 1 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i1.4104

Abstract

Ketahanan Pangan di Masa Pandemi Covid19 menjadi masalah yang dihadapi masyarakat saat ini. Untuk itu, Politeknik Negeri Batam akan melakukan kegiatan pengabdian masyarakat dalam bentuk pelatihan hidroponik. Tujuannya adalah untuk meningkatkan pengetahuan dan keterampilan masyarakat dalam memanfaatkan lahan yang terbatas dan barang-barang bekas di sekitar rumah untuk mendukung program peningkatan ketahanan pangan. Adapun metodologinya akan dilakukan secara luring dengan menerapkan protokol kesehatan. Peserta akan diberikan materi dan praktik pengelolaan hidpronik meliputi penanaman, perawatan, dan pemasaran. Dengan kegiatan ini diharapkan masyarakat bisa memenuhi kebutuhan pangan berupa sayur sayuran yang sehat, memperoleh tambahan penghasilan dari kegiatan menjual hasil budidaya tanaman hidroponik, mengurangi sampah plastik atau pipa dan menjadikannya bermanfaat dan membantu masyarakat mengurangi kejenuhan dan stress yang tinggi akibat adanya PHK dan pembatasan kegiatan di luar rumah
Co-Authors Abdul Haris Afiyanti Hasanah Afriyanti Hasanah Ahmad Faisal Ahmad Faizal Akbar Tahir Andi Arifwangsa Adiningrat Andi Iqbal Burhanuddin Anisha Rizka Femilia Anjelina Anjelina Chair Rani Danar Irianto dedi kurniawan Doni Putra Utama Helya Amalia Irsutami Irsutami Jamaluddin Jompa Mayasari, Mega Muh. Farid Samawi Muhammad Irsyad Halim Muhammad Nur Muhammad Ramadhan Slamet Muhammad Zaenuddin Nur Rahmah Andayani Nurul Puan Sari Rahmadi Tambaru Rahmat Hidayat RIA ANGGRAINI Riri Zelmiyanti Rizka Desvaneli Rustan Rustan Salsabila Salsabila Shinta Werorilangi Sinarti Sinarti Supardianto Supardianto Syafyudin Yusuf Wika Arsansti Putri Winanda Wahana Warga Dalam Yosi Handayani