ANALISIS KELAYAKAN USAHA PEMASARAN BIBIT BUAH (Studi Kasus Pada CV. Flora Chania di Kecamatan Palaran Kota Samarinda) (The Feasibility Analysis of Marketing Business of Fruit Seedling (Case Study at the CV. Flora Chania in Palaran Subcity, Samarinda City))

The purposes of this research were to determine the cost, revenue, and profit of fruit seedling marketing and the feasibility of marketing business of fruit seedling at the CV. Flora Chania in Palaran Subcity, Samarinda City. This research was conducted during 3 months from March to May 2019. The data were collected secondary data. The analysis included calculation of cost, revenue, profit, Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit Cost Ratio (Net B/C Ratio), dan payback period. The research results showed an average operational cost of IDR248,945,720.00 year-1 or IDR20,745,477.00 month-1, an average revenue of IDR349,900,000.00 year-1 or IDR29,083,333.00 month-1 and the average income of IDR100,818,566.00 year-1 or IDR8,326,547.00 month-1. This research found  the NPV value of IDR37,464,538.00 at a factor discount rate of 10%, IRR value of 4.6%, Net B/C Ratio value of 1.32, while the payback period of 1 year and 4 months. The results of this research  indicate that based on an assessment of technical aspect, management and legal aspects, market and marketing aspects, and financial aspect, the marketing of fruit seedling is feasible to be developed.

Corporate Credibility, Religion and Customer Support Intention toward Social Enterprises

Social enterprise (SE) outputs are not merely a result of the social entrepreneur’s personal vision, but an accumulation of resources and support from multiple stakeholders, particularly customers. Although marketing communication studies have long established the effects of corporate credibility on consumer attitudes and behaviors, it is worth noting that corporate credibility comprises three distinct dimensions, namely trustworthiness, expertise and dynamism, which do not necessarily have equal levels of influence on the endogenous variables. Additionally, from a social entrepreneurship perspective, the relationship between corporate credibility and consumer psychology requires a deeper inspection because of the role of religion in charitable and care-giving activities. Most religions stress the importance of spirituality, which may override their concern with the business aspects of the SE. In other words, for religious customers, it is likely that trustworthiness has a higher influence on their attitudes and support intention than expertise and dynamism. These conceptual relationships among corporate credibility, religion and consumer psychology in social entrepreneurship are elaborated in this article through a literature review, followed by the development of a theoretical framework and its associated propositions. The article concludes with some implications for SE governance, distinguishing societies with different religious backgrounds

RANCANG BANGUN ALAT UKUR KONSENTRASI ION LOGAM BERAT TIMBAL BERBASIS SENSOR SERAT OPTIK EVANESCENT DENGAN CLADDING KITOSAN

Telah dirancang alat ukur konsentrasi ion logam berat timbal berbasis sensor serat optik evanescent. Cladding serat optik dikupas dan diganti dengan kitosan. Variasi panjang pengupasan cladding serat optik adalah 1 cm, 2 cm, dan 3 cm. Sistem sensor terdiri dari laser dioda sebagai sumber cahaya, serat optik, fotodioda sebagai detektor cahaya, mikrokontroler sebagai pengolah sinyal dan LCD sebagai penampil hasil pengukuran. Konsentrasi diukur berdasarkan tegangan keluaran fotodioda. Semakin tinggi konsentrasi maka semakin tinggi tegangan keluaran fotodioda. Hasil karakterisasi serat optik menunjukkan serat optik dengan panjang pengupasan 1 cm dan jari-jari bending 3,5 cm adalah yang paling optimal untuk pengukuran konsentrasi ion logam berat timbal dengan koefisien korelasi 0,9906. Persentase rata-rata kesalahan alat ukur yang dirancang adalah 43,334%

Pengaruh pendapatan margin Murabahah terhadap laba operasional pada PT. Bank Rakyat Indonesia Syariah periode 2013-2020

Latar belakang penelitian ini yaitu adanya ketidaksesuaian antara teori dengan fakta. Dimana pada teori dijelaskan bahwa jika pendapatan operasional meningkat maka laba usaha juga akan meningkat. Namun, yang terjadi pada laporan keuangan triwulan PT. Bank Rakyat Indonesia Syariah Periode 2013-2020 ada beberapa data yang tidak sesuai dengan teori yaitu ketika pendapatan margin murabahah meningkat laba operasional menurun, begitupun sebaliknya ketika pendapatan margin murabahah menurun laba operasional meningkat. Tujuan penelitian ini untuk mengetahui dan menganalisa (1) perkembangan pendapatan margin murabahah pada PT. Bank Rakyat Indonesia Syariah periode 2013-2020, (2) perkembangan laba operasional pada PT. Bank Rakyat Indonesia Syariah periode 2013-2020, (3) bagaimana pengaruh pendapatan margin murabahah terhadap laba operasional pada PT. Bank Rakyat Indonesia Syariah periode 2013-2020. Metode yang digunakan yaitu metode deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan adalah data sekunder diambil dari laporan keuangan triwulan PT. Bank Rakyat Indonesia Syariah dari tahun 2013-2020 yang telah dipublikasikan. Analisis data yang digunakan yaitu analisis statistik deskriptif, analisis regresi linier sederhana, analisis korelasi person product moment, analisis koefisien determinasi, dan analisis statistik uji t. Hasil penelitian ini menunjukkan bahwa pendapatan margin murabahah dan laba operasional mengalami kenaikan dan penurunan yang fluktuatif. Peningkatan tertinggi pendapatan margin murabahah terjadi pada tahun 2020 triwulan 3 yaitu sebesar 43,50% dan kenaikan tertinggi laba operasional terjadi pada tahun 2020 triwulan 3 yaitu sebesar 36,34%. Dari hasil perhitungan menunjukkan pendapatan margin murabahah berpengaruh sebesar 35,8% terhadap laba operasional. Hal tersebut ditunjukkan dengan nilai t_(hitung ) > t_tabel (4,021 > 2,045) dan nilai signifikansi 0,000 maka dapat disimpulkan bahwa H_0 ditolak dan H_1 diterima, artinya pendapatan margin murabahah berpengaruh positif signifikan terhadap laba operasional pada PT. Bank Rakyat Indonesia Syariah

ETNOMATEMATIKA PADA KAIN TENUN LIPA KAET

The Indonesian education curriculum requires cultural involvement in learning process, with the aim that students can become generation that have character to preserve culture as the foundation of national character. Mathematical studies in culture are known as ethnomathematics. Ethnomathematics raises cultural wisdom as a mathematics learning resource that can motivate students in the learning process. One of the ethnomathematics objects is woven fabric. The various woven fabric motifs from each region are related to mathematics. One of them is the motif of Lipa Kaet fabric which is originating from the Riung area, Ngada Regency, East Nusa Tenggara, Indonesia. This study aims to explore mathematical concepts that exist in the Lipa Kaet fabric from the Riung area, East Nusa Tenggara, Indonesia. This study uses a qualitative method with an ethnographic approach. Data collection techniques used are documentation, observation and interview. The analysis used is descriptive analysis so that it can present information about the relevance of mathematics and culture. According to the results of the study, it can be concluded that there is a relationship between Lipa Kaet motifs and mathematics which is the concept of two dimensional-figure such as rectangular, rhombic, triangular and hexagonal. The motif can be used as a mathematics learning medium especially for junior high school students for the concept of two dimensional-figure

Parental Feeding Style dan Picky Eating Behaviour terhadap Kejadian Stunting pada Anak Usia Prasekolah

This research aims to determine the relationship between parental feeding style and picky eating behavior on the incidence of stunting in preschool children. The research method uses a cross sectional design. The results of the research show that there is a relationship between parental feeding style and the incidence of stunting (p = 0.028) and there is a relationship between picky eating behavior and the incidence of stunting (p = 0.017) in Panaikang Village, Pattallassang District, Gowa Regency. In conclusion, there is a relationship between parental feeding style and picky eating behavior on the incidence of stunting in preschool-aged children in Panaikang Village, Pattallassang District, Gowa Regency.   Keywords: Preschool Children, Parental Feeding Style, Picky Eating Behaviour, Stuntin

PENERAPAN PSAK NO.30 MENGENAI PERLAKUAN AKUNTANSI SEWA GUNA USAHA AKTIVA TETAP

In theconstruction company, the fixed assetsis an essential partof theassets ownedbythe company, becausethe assethasthe largestproportionofsuch property. Theseacquisitionscan be fulfilledbythe companyin the form ofleaseorleasing.This study is performed to determine the recording, recognition, measurement, reporting, and disclosure of accounting for the acquisition of fixed assets are leased performed on PT.Uniteda Arkato.This studyisshapedby using acase studyapproach todescriptivestudiesthatdepictinghow theaccounting treatment ofleasesbythe companyin comparisonwiththe provisions ofPSAK No.30From this researchit is known thatthe lease accountingtreatmentare included inoperating leasecriteriaandPTWaskitain doingleaseat PT. UnitedaArkatohas donerecording, recognition, measurement, accountingis in accordance withPSAKNO.30butinformationreporting, anddisclosureare notgivenso that researchersidentifyinformantsin accordance with PSAKNO.30tobe able topresent areasonablereportinganddisclosure. Keyword : Lease accounting, operating leas

Rancang Bangun Alat Ukur Konsentrasi Logam Berat Timbal Berbasis Sensor Serat Optik Evanescent dengan Cladding Kitosan

Telah dirancang alat ukur konsentrasi ion logam berat timbal berbasis sensor serat optik evanescent. Cladding serat optik dikupas dan diganti dengan kitosan. Variasi panjang pengupasan cladding serat optik adalah 1 cm, 2 cm, dan 3 cm. Sistem sensor terdiri dari laser dioda sebagai sumber cahaya, serat optik, fotodioda sebagai detektor cahaya, mikrokontroler sebagai pengolah sinyal dan LCD sebagai penampil hasil pengukuran. Konsentrasi diukur berdasarkan tegangan keluaran fotodioda. Semakin tinggi konsentrasi maka semakin tinggi tegangan keluaran fotodioda. Hasil karakterisasi serat optik menunjukkan serat optik dengan panjang pengupasan 1 cm, dan jari-jari bending 3,5 cm adalah yang paling optimal untuk pengukuran konsentrasi ion logam berat timbal dengan koefisien korelasi 0,9906. Persentase rata-rata kesalahan alat ukur yang dirancang adalah 43,334%. It has been designed for optical fiber sensor-based lead ion heavy metal measuring devices. Optical fiber cladding is peeled and replaced with chitosan. Variations in stripping length of optical fiber cladding are 1 cm, 2 cm, and 3 cm. The sensor system consists of a laser diode as a light source, fiber optic, photodiode as a light detector, a microcontroller as a signal processor and an LCD as a measurement result viewer. The concentration released is based on the photodiode output voltage. The higher the concentration, the higher the photodiode output voltage. The result of optical fiber characterization that shows optical fibers with stripping length of 1 cm and bending radius of 3.5 cm are the most optimal for measuring the concentration of lead heavy metals with a coefficient of 0.9906. The average percentage of errors of the measuring instruments designed is 43.334%

The Use of SEO in Efforts to Increase Instagram Visitors at UD Bima Baru

Purpose: This research addresses increasing online sales competition and the use of SEO techniques, focusing on UD Bima Baru's Instagram. Method: This study employs a mixed-method research approach. The research design involves a combination of qualitative and quantitative elements to comprehensively investigate the impact of SEO techniques on online sales via Instagram. Data collection encompasses surveys, website traffic analytics, and content analysis of the Instagram account. Statistical analysis and content coding are utilized to derive meaningful insights from the collected data. Practical Applications: Our findings offer practical advantages, enhancing online visibility, engagement, and sales benefiting businesses across industries. Conclusion: This research highlights SEO's effectiveness in boosting visitor traffic and sales, offering actionable insights for thriving in the digital marketplace

The influence of attitude, rewards, training and working environment on employees’ performance / Noor Malinjasari Ali...[et al.]

This paper attempts to understand employee’s performance in the Malaysian public sector. There are two objectives of the study. Firstly, is to examine the influence of training, reward, attitude and working environment on employees’ performance; and secondly, to identify the most significant factor (training, reward, attitude, and working environment) that influences employees’ performance. This study examined the factors that influence employees’ performance at a government office in Kelantan. Using convenience sampling and self-administered questionnaires, data from 85 employees were analyzed using Pearson Correlation and Multiple Regression Analysis. The results indicated that out of four variables that had been chosen, only training influences employees’ performance. The study recommended for a bigger sample size. The study also suggested using longitudinal study for future research. Another suggestion is to use qualitative study with in depth interviews to gauge better understanding between variables