Journal Universitas Nias
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Kinerja Geotekstil Sebagai Material Perkuatan Tanah Pada Struktur Timbunan Jalan
Full text linkThe improvement of road infrastructure quality highly depends on the stability of embankment structures, especially in areas with weak subgrade soils. One widely adopted engineering solution is the application of geotextiles as soil reinforcement material. This study aims to evaluate the performance of geotextiles in enhancing soil bearing capacity, reducing settlement, and improving the stability of road embankments. The methodology includes laboratory testing, numerical analysis using PLAXIS 2D, and a comparative study of technical parameters between embankments with and without geotextile reinforcement. The results show that the use of geotextiles can reduce soil settlement by up to 53%, increase load-bearing capacity by 36%, and promote a more uniform stress distribution. In addition to technical benefits, geotextiles contribute to cost and time efficiency in construction. These findings indicate that geotextiles offer an effective and sustainable solution for reinforced road embankment structures
ANALISIS DAMPAK PENURUNAN PENDAPATAN PADA PERUSAHAAN TAHUN 2019-2021 (STUDI KASUS DI PT. RAMAYANA LESTARI SENTOSA Tbk.)
Full text linkThe global economy has faced significant disruption due to the COVID-19 pandemic which has had an impact on various industries and large companies, one of which is PT. Ramayana Lestari Sentosa Tbk, which is one of the largest department store chains in Indonesia, experienced a significant decline in revenue from 2019 to 2021. This research aims to analyze the impact of the decline in revenue on the financial performance of PT. Ramayana Lestari Sentosa Tbk during that period. This research uses a qualitative descriptive approach and uses secondary data from PT's financial reports. Ramayana Lestari Sentosa Tbk. The analysis was carried out using the Index Number Analysis method to see the decline in financial performance, especially the decline in revenue experienced by the company over the past 3 years. Based on the findings, it shows that PT. Ramayana Lestari Sentosa Tbk experienced a very significant decline in revenue in 2020 and 2021 in terms of the company's profit (loss) report. This decline resulted in reduced net profit and reduced financial performance despite efforts to reduce the company's operational costs. This decline in income was mainly driven by changes in consumer behavior, and reduced consumer purchasing power. Companies responded with various strategies such as closing unproductive stores, increasing online sales channels, and optimizing store layouts to mitigate the impact.
 
PERAN AKUNTANSI MODERN DALAM PEMBANGUNAN EKONOMI NEGARA BERKEMBANG
Full text linkDi era globalisasi dan perubahan teknologi, akuntansi modern memainkan peran yang sangat penting dalam memastikan pertumbuhan ekonomi yang inklusif dan berkelanjutan bagi negara-negara berkembang. Penelitian ini menggunakan metode penelitian kualitatifdeskriptif dengan sumber data sekunder berupa buku, karya ilmiah, dan website terkait. Berdasarkan hasil penelitian, ditemukan bahwa negara berkembang membutuhkan penerapan akuntansi modern untuk memulihkan dan meningkatkan perekonomian negara. Akuntansiakan berperan sebagai pengendali biaya, operasi, pelaporan, dan perencanaan agar tidak terjadi kecurangan dalam rangka pembangunan ekonomi Indonesia sebagai negara berkembang. Akuntansi juga akan memberikan data atau informasi laporan terkini yang dapat dimanfaatkan oleh pemerintah atau pihak-pihak yang berkepentingan
RELEVANSI AUDIT DAN PELAPORAN KEUANGAN DENGAN TATA KELOLA PERUSAHAAN
Full text linkAuditing and financial reporting have significant relevance to effective corporate governance. An independent and transparent audit process ensures that financial reports are prepared accurately and in accordance with applicable accounting standards and regulations. This not only increases the confidence of stakeholders such as investors, creditors and regulators, but also strengthens the company's reputation as a reliable and professional entity. Thus, audits help identify and evaluate risks, increase accountability, and encourage better decision making by management. Quality financial reporting provides a clear picture of a company's financial performance and condition, enabling objective evaluation and more effective strategic planning. The combination of strong audits and transparent financial reporting is an important foundation in creating corporate governance that has integrity, sustainability, and is able to face complex business challenge
PENGARUH MATA UANG DIGITAL PADA AKUNTANSI KEUANGAN
Full text linkDi era digital saat ini, mata uang digital telah menjadi fenomena yang signifikan dan berdampak pada berbagai aspek keuangan, termasuk akuntansi. Mata uang digital, yang melibatkan teknologi blockchain dan kripto, menawarkan berbagai manfaat dan tantangan bagi sistem akuntansi dan keuangan. Artikel ini membahas dampak mata uang digital terhadap akuntansi dan keuangan, dengan fokus pada efisiensi transaksi, transparansi dankeamanan data, inovasi dalam akuntansi, dampak terhadap pasar modal, serta tantangan regulasi dan teknologi. Mata uang digital memungkinkan transaksi keuangan yang cepat dan efisien, meningkatkan transparansi dan keamanan data, mendorong inovasi dalam akuntansi, dan memengaruhi pasar modal dengan cara yang tidak terduga. Namun, penggunaan mata uang digital juga dihadapkan pada tantangan regulasi dan teknologi yang belum jelas. Artikel ini menyoroti pentingnya memahami dan mengadaptasi pengaruh mata uang digital terhadap akuntansidan keuangan untuk memanfaatkan potensi baru dan mengatasi tantangan yang muncu
Perencanaan Geometrik Jalan Raya Untuk Meningkatkan Keselamatan Pengguna
Full text linkThis study investigates the effect of polypropylene (PP) fiber addition on the flexural strength, crack resistance, and plastic deformation of reinforced concrete beams. The fiber contents tested were 0%, 0.5%, 1%, and 1.5%. The results show that adding PP fibers significantly improves the flexural strength and crack resistance, with the greatest improvement observed at 1.5% fiber content. Plastic deformation also increased in beams with fibers, particularly at 1% and 1.5%. Numerical simulations supported the experimental findings, showing a more uniform stress distribution in beams with fibers. The study concludes that polypropylene fibers effectively enhance the performance of reinforced concrete, making it more durable and efficient for construction applications
PENERAPAN PEMANFAATAN SAMPAH CANGKANG KEPITING DEMEN MENJADI ALAT TANGKAP GURITA DAPAT MENINGKATKAN PENGETAHUAN INOVASI MAHASISWA DALAM BERWIRA USAHA MELALUI PEMBELAJARAN PADA MATA KULIAH BIOLOGI PERIKANAN DI PRODI PERIKANAN TANGKAP POLITEKNIK KEPULAUAN SIMEULUE
Full text linkThe utilization of crab shell waste as octopus fishing gear is a sustainable innovation that not only reduces waste but also increases student knowledge in entrepreneurship. This study aims to evaluate the impact of utilizing crab shell waste on improving student innovation skills in the Fisheries Biology course at the Simeulue Islands Polytechnic Capture Fisheries Study Program. The research used a pseudo-experimental method by comparing the control group and the treatment group given waste-based innovative learning. The results showed a significant increase in students' understanding of the utilization of local resources as economically valuable and environmentally friendly products. This innovation also shows the potential of a circular economy that can encourage the creation of sustainability-based entrepreneurship among students. Thus, learning based on fishery waste innovation can be a model in the development of higher education curriculum, especially in the field of fisheries and entrepreneurship
Integrasi Konsep Nature-Based Solutions Dalam Perencanaan Infrastruktur Keairan
Full text linkThe increasing frequency of hydrometeorological disasters due to climate change calls for innovative approaches in water infrastructure planning. One increasingly relevant approach is Nature-Based Solutions (NbS), which integrates ecosystem functions into infrastructure development. This study aims to explore the extent to which the NbS concept has been integrated into policies and planning practices for water infrastructure in three major Indonesian cities: Jakarta, Surabaya, and Semarang. Using a qualitative exploratory approach, data were collected through in-depth interviews, field observations, and document analysis. The results indicate that although the term NbS is not explicitly adopted in local regulations, its underlying principles have begun to be implemented through projects such as infiltration parks, coastal ecosystem restoration, and linear parks along rivers. Key success factors include political leadership, community participation, and cross-sectoral collaboration. However, challenges remain in the form of a lack of technical standards, limited funding, and weak institutional coordination. The study recommends the development of national technical guidelines and mainstreaming of NbS in regional development policies to support sustainable and climate-adaptive water infrastructure
POTENSI EKSTRAK DAUN KEJI BELING (SERICOCALYX CRISPUS) SEBAGAI AGEN ANTIMIKROBA TERHADAP PERTUMBUHAN BAKTERI EDWARDSIELLA TARDA PADA IKAN
Full text linkThis study explores the potential of keji beling (Sericocalyx crispus) leaf extract as an antimicrobial agent against Edwardsiella tarda bacteria in fish, which is known to be an important pathogen in aquaculture. With increasing antibiotic resistance, the search for natural alternatives is becoming increasingly relevant. Active compounds in keji beling leaves, such as flavonoids and tannins, showed effectiveness in inhibiting the growth of E. tarda, a gram-negative bacterium that often causes infections in fish and can incur significant economic losses. Through laboratory tests, these extracts showed strong antimicrobial activity with potential as an alternative to antibiotics in fish disease control. These findings support a more environmentally friendly management approach in aquaculture and could potentially improve the sustainability of the fishing industry. Further research is needed to identify the mechanism of action of these active compounds and ensure their safety and effectiveness on an industrial scale
PENTINGNYA DOMESTIKASI IKAN UNTUK MENGATASI KEPUNAHAN SPESIES IKAN LOKAL DI KEPULAUAN NIAS
Full text linkDomestication of local fish in the Nias Islands is an innovative conservation effort to address the decline of endangered fish populations due to overexploitation and environmental change. This study identifies the potential of domestication as a solution to extinction threats, as well as an economic resource for local communities. Data were collected through literature studies and field surveys to assess the success of domestication in improving the survival of local species. The results of the analysis showed that fish domestication was able to reduce pressure on wild populations, with an increase in survival of up to 30% in some selected species. In addition, domestication contributes to the economy through the stability of farmed fish supply, which supports food security and the well-being of coastal communities. However, the implementation of domestication in Nias Islands faces significant challenges, such as limited infrastructure, technical skills and environmental risks due to aquaculture waste. Overcoming these constraints requires infrastructure investment, ongoing training for fish farmers, and cross-sector collaboration to support the sustainability of the domestication program. This study concludes that fish domestication in the Nias Islands has great potential to conserve marine biodiversity and improve community welfare, provided that key challenges are addressed with an integrated and community-based approach