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Abdul Muta Ali
Politeknik Negeri Tanah Laut
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Financial Performance Analysis using Economic Value Added (EVA) Method at PT. Darma Henwa Tbk. Period 2017-2019 Abdul Muta Ali; Adi Saputro; Muhammad Fahmi Nurani; Marliza Noor Hayatie
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 1 No. 1 (2021): IJRVOCAS - April
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.892 KB) | DOI: 10.53893/ijrvocas.v1i1.79

Abstract

Measurement of financial performance is the achievement of the company's achievements in a period that describes the financial health condition of the company. This study aims to determine the calculation and measurement of the financial performance of PT financial statements. Darma Henwa Tbk in 2017-2019. Analysis in this study using Economic Value Added (EVA) method. The results of research on PT. Darma Henwa Tbk. shows that 2017 with a value of $199,460 shows a positive value. This is because the value of NOPAT in that year is greater than the capital charge value generated. Meanwhile, in 2018 the value of EVA increased by $2,893,767, which still generated positive value in that year. However, in 2019 EVA value decreased and obtained a negative value of -$764,780. The decrease is caused because the value of NOPAT in 2019 is smaller than the capital charge value.
A ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 : ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 ABDUL MUTA ALI; Marliza Noor Hayatie; Muhammad Fahmi Nurani; Rahma Annisa
Jurnal Humaniora Teknologi Vol. 7 No. 2 (2021): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

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Abstract

This research aims to find out the sales of Qiana Cell Counter in 2020 from January to December. Qualitative and quantitative research methods by attaching sales data based on profit and deepening with interviews. The results of the study provide data that sales at the Qiana Cell counter increased and increased from January to December 2020 from Counters to 4 Counters. This increase is also influenced by HR and strategic location and also the sales strategy carried out by Qiana Cell.
A ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 : ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 ABDUL MUTA ALI; Marliza Noor Hayatie; Muhammad Fahmi Nurani; Rahma Annisa
Jurnal Humaniora Teknologi Vol. 7 No. 2 (2021): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

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

Abstract

This research aims to find out the sales of Qiana Cell Counter in 2020 from January to December. Qualitative and quantitative research methods by attaching sales data based on profit and deepening with interviews. The results of the study provide data that sales at the Qiana Cell counter increased and increased from January to December 2020 from Counters to 4 Counters. This increase is also influenced by HR and strategic location and also the sales strategy carried out by Qiana Cell.
PERHITUNGAN HARGA POKOK PRODUKSI PADA BUNGAS SASIRANGAN TAMBANG ULANG Sri Gina Maulida Rahma; abdul muta ali
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 1 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.437 KB) | DOI: 10.25139/jaap.v6i1.4352

Abstract

Harga pokok produksi merupakan biaya-biaya yang dikeluarkan perusahaan untuk memproduksi suatu produk sampai produk tersebut selesai. Tujuan penelitian ini adalah untuk mengetahui penggolongan biaya produksi berdasarkan PSAK No. 14 Tahun 2008 dan perhitungan harga pokok produksi dengan menggunakan metode harga pokok pesanan full-costing pada Bungas Sasirangan Tambang Ulang. Berdasarkan hasil penelitian terdapat perbedaan perhitungan harga pokok produksi per unit. Untuk perhitungan produk sasirangan kain semi sutra menurut perusahaan Rp 103.400 sedangkan menurut peneliti Rp 105.206, produk sasirangan kain katun satin menurut perusahaan Rp 78.400 sedangkan menurut peneliti Rp 79.515, produk sasirangan kain katun sutra menurut perusahaan Rp 103.400 sedangkan menurut peneliti Rp 105.245, dan produk sasirangan kaos menurut perusahaan Rp 72.200 sedangkan menurut peneliti Rp Rp 73.432.
Pengaruh Umur Panen Berbeda terhadap Kandungan Nutrisi dan Analisa Kelayakan Usaha Jangkrik Alam Budidaya di Kalimantan Selatan Fajri Maulana; Fadli Fajri; Bunga Putri Febrina; Abdul Muta Ali; Noor Jannah; Seftia Norazizah
Jurnal Peternakan Indonesia (Indonesian Journal of Animal Science) Vol 25, No 2 (2023): Jurnal Peternakan Indonesia
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jpi.25.2.194-205.2023

Abstract

Tujuan penelitian ini untuk mengetahui umur panen optimal dilihat dari kandungan nutrisi (bahan kering, protein kasar, lemak kasar, serat kasar dan total abu) dan analisa kelayakan usaha jangkrik alam di Kalimantan Selatan. Penelitian ini menggunakan jangkrik alam yang dipelihara dari telur sebanyak 500 gram/kotak pemeliharaan sampai umur 35 hari. Kotak pemeliharan jangkrik alam pada penelitian ini berukuran 180 x 112 x 56 cm yang terbuat dari triplek dan berjumlah 4 buah. Pakan yang digunakan adalah BR 1 Wonokoyo, batang pisang dan daun singkong. Penelitian ini menggunakan metode eksperimen dengan rancangan yaitu rancangan acak lengkap (RAL) dengan 5 perlakuan yaitu: A = Pemanenan jangkrik alam hari ke-31, B = Pemanenan jangkrik alam hari ke-32, C = Pemanenan jangkrik alam hari ke-33, D = Pemanenan jangkrik alam hari ke-34, E = Pemanenan jangkrik alam hari ke-35 dengan 4 kali ulangan. Parameter yang diamati adalah kandungan bahan kering, protein kasar, lemak kasar, serat kasar, abu total dan analisa kelayakan usaha jangkrik alam. Hasil penelitian menunjukkan bahwa umur panen jangkrik alam memberikan pengaruh berbeda nyata (P≤0,05) terhadap kandungan bahan kering dan lemak kasar serta berbeda sangat nyata (P<0.01) terhadap protein kasar, namun berbeda tidak nyata (P≥0,05) terhadap kandungan serat kasar dan total abu. Dari hasil penelitian ini disimpulkan bahwa umur pemanenan jangkrik alam yang optimal dilihat dari kandungan nutrisi yaitu hari ke-35 dengan kandungan nutrisi yaitu bahan kering 92,61%, protein kasar 60,99%BK, lemak kasar 17,99 %BK, serat kasar 5,18 %BK dan total abu 5,70 %BK.
POTENSI RANSUM BERBASIS BAHAN BAKU LOKAL SEBAGAI PENGGANTI RANSUM KOMERSIL TERHADAP KANDUNGAN KADAR AIR DAN KADAR ABU Amelia Lulu Rosalin Hutabarat; Fadhli Fajri; Fajri Maulana; Wenni Meika Lestari; Dwi Sandri; Bunga Putri Febrina; Abdul Muta Ali; Noor Jannah; Anggun Angkasa Bela Persada; Mufrida Zein; Sihabuddin Chalid
Jurnal Peternakan Borneo Vol. 1 No. 1 (2022): Jurnal Peternakan Borneo
Publisher : Politala Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jpb.v1i1.5

Abstract

Penelitian ini bertujuan untuk mengetahui potensi ransum berbasis bahan baku lokal sebagai pengganti ransum komersil terhadap kadar air dan abu. Penelitian ini menggunakan bahan pakan lokal yang ada di Kabupaten Tanah Laut, Provinsi Kalimantan Selatan yang terdiri dari jagung lokal, dedak padi, bungkil inti sawit, tepung ikan, maggot, tepung batu, topmix dan juga ransum komersil. Metode penelitian ini adalah metode eksperimen menggunakan Rancangan Acak Lengkap (RAL), dengan 5 perlakuan ransum dan 4 ulangan. Ransum perlakuan yaitu A (100 % Ransum Komersil / Kontrol), B (75 % Ransum komersil + 25 % Ransum Lokal) C (50 % Ransum Komersil + 50 % Ransum Lokal), D (25 % Ransum Komersil + 75 % Ransum Lokal) dan E (100 % Ransum Basal Lokal). Parameter yang diukur adalah kadar air (%) dan kadar abu (%). Hasil penelitian menunjukan bahwa kualitas nutrisi ransum lokal dan ransum pabrikan pada komposisi tertentu memberikan pengaruh berbeda tidak nyata terhadap kadar air dan kadar abu. Dari hasil penelitian ini disimpulkan bahwa komposisi campuran ransum lokal dan ransum komersil tidak berpengaruh terhadap kandungan nutrisi terutama kadar air dan kadar abu. Kadar air berkisar 11,64% -12,38% dan kadar abu berkisar 16,14% - 16,76%.
KEBERADAAN TOKO TRADISIONAL DAN TOKO MODERN; ASPIRASI PEDAGANG KECIL DAN REGULASI PEMERINTAH KABUPATEN TANAH LAUT Muhammad Fahmi Nurani; Abdul Muta Ali
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.368

Abstract

As modern stores dominate and traditional shops cannot compete, various threats emerge, including the loss of traditional shops owing to changing consumer behaviors. The existence of modern shops today creates a dilemma for the government, including in the Tanah Laut Regency area. On the one hand, it creates job opportunities, but on the other, it has the potential to paralyze established traditional shop businesses. It requires the participation of the state, which has the authority to issue regulations. This is a descriptive field research using qualitative methods, with a focus on the sustainability of traditional stores following the existence of modern shops, the aspirations of small traders, and Tanah Laut district government regulations. This research, conducted in 2023, Traditional shop owners experience the influence of modern stores both before and after they open, particularly in terms of income. Because modern stores are more organized and tidier, and rooms are air-conditioned, consumer preferences have shifted. Their aspirations are to progress together, and the site or development zone for modern shops is not close to traditional shops, despite the fact that some are already barely 50 meters away. The sustainability of modern shops today has a significant impact on the sustainability of traditional shops in Tanah Laut Regency. This involves shop development zoning arrangements, collaboration between modern and traditional stores, government assistance in the construction of traditional shops to balance the development of modern shops.
Co-Authors Adi Saputro Amelia Lulu Rosalin Hutabarat Anggun Angkasa Bela Persada Bunga Putri Febrina Dwi Sandri fadhli fajri Fadli Fajri fajri Maulana fajri maulana Hadi Nasbey Hayatie, Marliza Noor Mufrida Zein Muhammad Fahmi Nurani Muhammad Fahmi Nurani Noor Jannah rahma annisa Seftia Norazizah Sihabuddin Chalid Sri Gina Maulida Rahma Wenni Meika Lestari