E-Jurnal Universitas Muhammadiyah Palembang
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READING, ENCODING, ANNOTATING, AND PONDERING (REAP): THE STRATEGY TO IMPROVE FOURTH SEMESTER STUDENTS’ COMPREHENSION IN READING
No full textThis study aims to describe the process of teaching and learning reading comprehension and improve students' reading comprehension ability by applying the REAP strategy. The researcher used classroom action research at the class A of the fourth semester students of English department of IAIN Kerinci. The class consisted of 22 students. The researcher conducted this study in two cycles and three meetings per cycle. Observation and test were employed in obtaining the data. For the test, the researcher used a reading comprehension test. The results showed that the process of teaching reading using the REAP strategy is very interesting. Students showed their participation during class. The results also showed an improvement in students' reading comprehension. This can be considered from the student's scores. It can be summarized that the REAP strategy could be used as a strategy for teaching reading comprehension
RESPON PERTUMBUHAN DAN PRODUKSI TANAMAN JAGUNG MANIS (Zea mays Saccharata Strut.) PADA LAHAN KERING MASAMTERHADAP PEMBERIAN KOMPOS LIMBAH PERKEBUNAN DAN PUPUK N, P DAN K
Get PDFTanaman jagung manis (Zea mays Saccharata Sturt) merupakan salah satu tanaman pangan yang banyak dikonsumsi oleh masyarakat, karena memiliki rasa yang manis dan nilai gizi yang tinggi serta memiliki nilai ekonomi yang cukup tinggi. Dalam usaha meningkatkan produktivitas tanaman jagung manis diperlukan inout teknologi budidaya yang tepat terutama dalam pemberian pupuk. Hasil jagung dapat ditingkatkan dengan pemupukan yang tepat, baik dosis dan waktu maupun jenis pupuk yang diberikan. Tandan kosong kelapa sawit (tangkos), Blotong (hampas tanaman tebu) dan komopos tanaman legume cover crops (LCC) merupakan limbah yang dihasilkan dari kegiatan proses budidaya dan pasca panen perkebunan kelapa sawit yang dapat dimanfaatkan untuk meningkatkan ketersediaan bahan organik dan kesuburan tanah di lahan pertanian. Berdasarkan hasil analisis keragaman, menunjukkan bahwa perlakuan pemberian jenis kompos limbah perkebunan dan perlakuan tingkat pemupukan N, P, dan K memberikan pengaruh yang nyata sampai sangat nyata pada setiap peubah yang diamati. Sedangkan interaksi antara jenis kompos limbah perkebunan dan perlakuan tingkat pemupukan N, P, dan K berpengaruh tidak nyata pada setiap peubah pertumbuhan dan produksi tanaman jagung manis pada lahan kering masam. Sweet corn (Zea mays Saccharata Sturt) is a food crop that is widely consumed by the public, because it has a sweet taste and high nutritional value and has quite high economic value. In an effort to increase the productivity of sweet corn plants, appropriate cultivation technology is needed, especially in the application of fertilizer. Corn yields can be increased with the right fertilization, both the dose and time and type of fertilizer applied. Empty oil palm fruit bunches (tangkos), Blotong (sugar cane waste) and legume cover crops compost (LCC) are waste produced from the cultivation and post-harvest activities of oil palm plantations which can be used to increase the availability of organic material and soil fertility on the land. agriculture. Based on the results of the diversity analysis, it shows that the treatment of providing types of plantation waste compost and the treatment of N, P, and K fertilization levels had a significant to very significant influence on each variable observed. Meanwhile, the interaction between the type of plantation waste compost and the level of N, P and K fertilization treatment had no significant effect on each variable of growth and production of sweet corn plants on acid dry land
Penurunan Risiko Kerja Pemanen Kelapa Sawit Berbasis Job Strain Index
Get PDFAktivitas proses memanen kelapa sawit yang dilakukan secara manual, mulai dari memotong pelepah sawit, memotong tandan buah segar, memasukkan tandan buah segar ke kereta angkut, mendorong kereta angkut ke pengumpulan, mengangkat tandan buah segar ke truk angkut, semua aktivitas menggunakan tangan yang dikerjakan secara berdiri dalam jangka waktu yang lama, sehingga hal ini berisiko menimbulkan keluhan sakit pada bagian pergelangan tangan, punggung, bahu dan leher pada pekerja. Tujuan dari penelitian ini untuk mengetahui tingkat risiko ergonomi pada proses panen kelapa sawit dan memberikan rekomendasi perbaikan perancangan metode kerja bagi pekerja panen kelapa sawit. Penilaian tingkat risiko ergonomi menggunakan metode Nordic Body Map (NBM) dan Job Strain Index (JSI). Dari hasil penilaian menunjukan bawah tingkat risiko ergonomi berdasarkan metode NBM didapatkan keluhan dominan yang terjadi pada pekerja dirasakan pada bagian tubuh pinggang, siku kanan dan siku kiri. Sedangkan untuk metode JSI terdapat 1 aktivitas kerja dengan tingkat resiko rendah, 3 aktivitas kerja dengan tingkat risiko sedang, dan 1 aktivitas kerja dengan tingkat resiko tinggi. Untuk rekomendasi perbaikan metode kerja dengan memberikan alat bantu pada proses pemindahan tandan buah segar, seperti menggunakan mesin egrek, belt conveyor, Scissor lift trailer untuk mengurangi risiko cedera pada pekerja
Analisis Penilaian Kinerja Karyawan Menggunakan Metode AHP Dan Fuzzy TOPSIS Pada PT.XYZ
No full textPT. XYZ merupakan perusahaan yang mengolah ubi/singkong menjadi tepung tapioka sebagai produk jadi. Kinerja karyawan sangat berpengaruh terhadap produktivitas. Perusahaan membutuhkan karyawan yang memiliki keahlian dan kedisiplinan kerja untuk hasil produksi yang optimal, maka dari itu diperlukan penilain kinerja terhadap karyawan untuk melihat kinerja karyawan dan membantu pimpinan dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui kriteria yang digunakan dalam penilaian kinerja dan untuk mengetahui cara meningkatkan kinerja karyawan di PT. XYZ. Data diolah dengan menggunakan metode Analytic Hierarchy Process (AHP) dan Fuzzy TOPSIS. Kesimpulan hasil dari penelitian ini ialah terdapat 4 kriteria yang akan dijadikan acuan dalam penilaian kinerja karyawan, yaitu kehadiran dengan bobot 0,420932, prilaku kerja dengan bobot 0,106408, kedisiplinan dengan bobot 0,051730 dan kualitas kerja dengan bobot 0,20931. Dari hasil perhitungan karyawan belum memenuhi standart yang ditetapkan karyawan sebesar 80%. Nilai rata-rata yang diperoleh karyawan sebesar 72,6 %. Peningkatan kinerja karyawan dapat dilakukan dengan memberikan motivasi seperti memberikan rewards dan memberikan pelatihan kedisiplinan terhadap karyawan, selain itu perusahan juga bisa memberikan pendidikan terhadap karyawan untuk mendapatkan karyawan yang berkualitas yang tentunya akan berdampak terhadap hasil produksi yang optimal. Peningkatan kinerja karyawan dapat juga dilakukan dengan memberikan sanksi yang lebih ketat terhadap karyawan yang melanggar peraturan
PENGARUH PROFITABILITAS, LEVERAGE DAN FINANCIAL DISTRESS TERHADAP EARNING MANAGEMENT DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022
Get PDFThe information on profit in financial reports often becomes the main concern of investors and prospective investors. This condition demands the company’s management to implement certain strategies in generating profits in line with investor expectations. Managers usually implement strategies by practicing earnings management to manipulate financial reports. This study aims to determine the extent of the influence of profitability, leverage, and financial distress on earnings management with managerial ownership as a moderating variable. This study uses a quantitative method. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The research results show that profitability, leverage, and financial distress influence earnings management practices. Apart from that, managerial ownership in food and beverage companies is able to moderate the influence of profitability on earnings management. However, managerial ownership is unable to moderate the influence of leverage and financial distress on earnings management
PENGARUH KEBIJAKAN INSENTIF PAJAK, REFORMASI ADMINISTRASI PERPAJAKAN DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
Get PDFThe aim of this research is to determine the influence of tax incentive policies, tax administration reform and tax understanding on taxpayer compliance either partially or simultaneously. The type of research used is associative research. Respondents in this research included 100 taxpayers registered at the Ilir Timur KPP, Palembang City. The data collection technique is by using and questionnaire. The data analysis method used in this research is a quantitative method. The research results show that Tax Incentive Policy, Tax Administration Reform and Tax Understanding together influence taxpayer compliance. Partially Tax Administration Reform has an effect on Taxpayer Compliance, while Tax Incentive Policy and Tax Understanding have no effect on Taxpayer Compliance
PENGARUH SISTEM PENGENDALIAN INTERNAL, AKUNTABILITAS, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE
Get PDFThis study aims to investigate the influence of internal control systems, accountability, and human resource competence on the implementation of good corporate governance in State-Owned Manufacturing Companies in Palembang City. The research method employed is associative research involving 50 respondents comprising Internal Auditors, Financial Managers, HR Managers, Accounting Department, and HR Department employees from 4 manufacturing companies. Data collection was conducted through questionnaire distribution using purposive sampling method. Quantitative analysis was employed as the analytical method. The results indicate that simultaneously, internal control systems, accountability, and human resource competence significantly influence the implementation of good corporate governance. Partially, internal control systems, accountability, and human resource competence variables also significantly affect the implementation of good corporate governance
ANALISIS TINGKAT PENGUNGKAPAN ELEMEN-ELEMEN INTEGRATED REPORTING PADA PT. ADARO ENERGY INDONESIA TBK DAN PT. ANEKA TAMBANG TBK
Get PDFThis research uses qualitative methodology to analyze how PT Adaro Energy Indonesia Tbk (ADARO) and PT Aneka Tambang Tbk (ANTAM) disclose elements in the company's integrated annual report (integrated reporting) in 2022. The companies used as samples in the research It operate in the mining sector. The data analysis method used in this research is data collection, recording, analysis and interpretation of the results. Integrated Reporting has 8 elements of explanatory content, namely about the company and its environment, governance, business model, opportunities and risks, resource allocation and strategy, performance, prospects or future conditions, as well as the basis for planning and presentation. Based on the research results, it was found that the level of disclosure of integrated reporting elements at PT Adaro Energy Indonesia was included in the "good" or good category with a percentage of 79.07%. Meanwhile, PT Aneka Tambang Tbk showed an integrated reporting element disclosure level of 69.77% and was included in the "average" or quite good category
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA PEMERINTAH PROVINSI DI PULAU SUMATERA
Get PDFThis research was conducted in order to achieve the goal of understanding the Factors Affecting Budget Absorption in the Provincial Government on the Island of Sumatra. The data utilized is data that is already available in the Audit Report sourced through the BPK RI website and Regional Regulations on the BPKAD website in provinces on the island of Sumatra. The population that is the focus of this research includes all provinces on the island of Sumatra with a total of 10 provinces on the island of Sumatra for the 2018-2022 fiscal year and the sampling method used is a comprehensive sampling method or saturated sampling with an observation unit of 50 samples. Data processing involves assistance in the form of the Eviews version 12 application. The results of this study indicate that partially Fiscal Stress does not affect Budget Absorption while Budget Setting Time partially affects Budget Absorption. Simultaneously Fiscal Stress and Budget Setting Time affect Budget Absorptio
KESIAPAN DAN INOVASI SUMBER DAYA MANUSIA SMA PLUS AL GHIFARI DALAM IMPLEMENTASI MERDEKA BELAJAR
Get PDFPurpose- This research explores the readiness and innovation of human resources in the implementation of the Freedom to Learn (Merdeka Belajar) initiative at SMA Plus Al Ghifari. The study aims to answer three main questions is what readiness is needed by students and educators in adapting to the flexible curriculum and technological advancements? what are the inhibiting factors affecting the readiness and innovation of human resources in implementing Freedom to Learn? and what efforts can be made to overcome these inhibiting factors? Design/methodology- The research employs a mixed-methods quallitatif interviews, and document analysis. The research involved three main participant groups, namely Principals, Teachers, as well as secondary data obtained from employees in technical and operational technical and administrative units. Finding- The findings in this reaseacrch is the priority is the development of teachers' skills in designing competency-based learning and supporting innovation. Hindering factors such as inadequate infrastructure and technology, resistance to change, and the inability to adapt to the new curriculum need to be overcome. Steps such as investing in improving infrastructure, training and skill development, as well as increasing awareness and motivation, need to be implemented immediately through internal socialization and campaign