Ojesa (Ojek Sahabat Wanita) is an online motorcycle start-up business specifically targeted for women in the city of Bandar Lampung. Like any other startup business, Ojesa has experienced several obstacles, especially in the aspects of management and application being used; these obstacles have been a bigger challenge during the Covid-19 period. Among the challenges were the absence of planning, organizing, actuating, and controlling (POAC) functions as well as the break down of the server which made the drivers of Ojesa experienced obstacles in communicating with consumers. The purposes of method of the activities were carried out to explore problems, to find out the urgent less contact problems in the economy during the Covid period, to conduct training and assistance in the aspects of management and marketing technology. These activities have resulted in the implementation of the management function (POAC) in the activity and recording plan, and it eventually launched new products. The upgrade Ram is set unlimited so that the consumers' demands can be served properly, automatically and in real time. There is a more integrated marketing technology development system. Also, there is an improvement in skills and management for its human resources so that they can serve customers in a friendlier, more patient and gentle manner and in the future it is expected to have a solid team and professional human resources.
This research was conducted with the aim of examining the effect of profitability, leverage and deferred tax expense on tax avoidance. The object in this study is the LQ45 company listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The dependent variable in this study is tax avoidance, while the independent variables are profitability, leverage and deferred tax expense. Data processing in this study uses multiple linear regression analysis method with the help of SPSS (Statistical Product and Service Solution) version 25.0. The analytical tools used include descriptive statistical tests; the classical assumption test consisting of: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test; hypot hesis testing consisting of: partial test (t test) and simultaneous F test; and the coefficient of determination test. The results in this study indicate that partially profitability, leverage and deferred tax expense have a positive and significant effect on tax avoidance. This is indicated by the tcount and the significance of the profitability variable of 3.338 and 0.002, while the tcount and significance of the leverage variable are 8.899 and 0.000 and the tcount and significant values of the tax avoidance variable are 3.068 and 0.004. Simultaneously, the variables of profitability, leverage and deferred tax expense have a significant effect on tax avoidance with Fcount and significant values of 34,893 and 0,000. In this study, the coefficient of determination is 0.723, which means that the tax avoidance variable can be explained by the profitability, leverage and deferred tax expense variables of 72.30%. While the remaining 27.70% is influenced by other variables outside the research that is not examined.).
BTM Bina masyarakat utama (BiMU) is one of the businesses in the financial sector. The research methods used namely description and qualitative. The data based on the results of the study and annual reports of members. Economic business charityare one of the organizations' efforts for gaining of economy field goal, to ensure and to establish the religion of Islam in order to promote the economic conditions of the community, so the society can be prosperous that is blessed by God. BMT BiMU Bandar Lampung services of finance are dominated in the trade sector, it reach out 80% of the 14,299 members and they are in traditional markets especially at productive businesses; BTM BiMU Bandar Lampung has not been able to fulfill the minimum needs of the liquidity in Eid holiday.Financial Performance of BTM BiMU as follows: Current ratio, leverage ratio, profitability ratio result, they are not good enough. Based on the financial performance over 2017, it can be seen that the current ratio is less than 100, the leverage ratio showed that the value> 80 so that the debt still dominated and ROA and ROE showed that less than 1% , it indicates the lowest profit. BTM Bina Masyarakat Utama (BiMU) merupakan salah satu amal usaha di bidang keuangan. Metode penelitian yang dipergunakan deskripsi dan kualitatif. Data yang diamblil berasal dari laporan tahunan saat Rapat Anggota Tahunan. Amal usaha ekonomi adalah salah satu usaha persyarikatan untuk mencapai maksud dan tujuan persyarikatan dibidang ekonomi,yakni menegakkan dan menjunjung tinggi agama Islam serta memakmurkan kondisi perekonomian masyarakat, sehingga terwujud masyarakat berpenghasilan yang diridlai Allah SWT. Pelayanan pembiayaan BMT BiMU Bandar Lampung kepada pelaku usaha didominasi di sektor perdagangan mencapai 80 % dari 14.299 anggota dan berada di pasar-pasar tradisional terutama usaha yang produktif;BTM BiMU Bandar Lampung belum dapat memenuhi kebutuhan anggota secara maksimal terutama likuiditas di hari raya idul fitri.Kinerja keuangan BTM BiMU dilihat Current ratio, leverage ratio, profitabilitas ratio hasilnya kurang bagus. Berdasarkan kinerja keuangan selama 2017 terlihat bahwa current ratio dibawah 100, leverage ratio menunjukkan nilai >80 menunjukkan bahwa hutang masih mendominasi dan ROA dan ROE menunjukkan dibawah 1 % menunjukkan keuntungan sangat rendah.
Penelitian ini bertujuan untuk mengetahui konsentrasi pupuk organik cair lemna (POC L) yang terbaik sebagai pengganti pupuk komersial media f/2 dalam budidaya mikroalga C. vulgaris. Penelitian ini menggunakan rancangan acak lengkap dengan 5 perlakuan yaitu konsentrasi 5, 10, 15 dan 20 % POC L dan media f/2 sebagai kontrol dengan masing-masing 3 ulangan. Sebanyak 5 x 104 sel/ml C. vulgaris dalam masing-masing 150 ml volume media kultur diamati pertumbuhannya setiap dua hari sekali. Kultur C. vulgaris dipanen setelah mencapai fase stationer pada hari ke-8. Hasil analisis repeated measure ANOVA menunjukkan bahwa perlakuan mempengaruhi pertumbuhan sel (p=0,001). Pertumbuhan sel C. vulgaris yang tertinggi ditemukan pada media f/2 pada hari ke-6 dengan nilai 10,533 x 104 sel/ml. Yield atau kepadatan sel pada fase logarithmik dan fase stationer berbeda untuk semua perlakuan pada hari ke-6 dan ke-8 (p=0,001) dengan kepadatan sel tertinggi ditemukan pada media f/2 dengan nilai berturut-turut adalah 15,6 x 104 dan 15,8 x 104 sel/ml. Kosentrasi POC L 5 % memberikan hasil berat kering dan produktivitas yang sedikit lebih tinggi dengan nilai berturut-turut adalah 3,33 g/l dan 0,580 g/l walaupun secara statistik tidak beberda nyata dengan kosentrasi yang lain. Oleh karena itu hasil penelitian ini menyarankan untuk menggunakan kosentrasi 5 % POC L untuk kultur batch C. vulgaris. Kata kunci: C.vulgaris, POC lemna, pertumbuhan sel dan yield mikroalga
Rumput laut Kappaphycus alvarezii merupakan komoditas ekspor yang saat ini banyak dibudidayakan oleh masyarakat pesisir, namun dalam kegiatan budidayanya menghadapi permasalahan dalam hasil pertumbuhan produksi bibit yang diperoleh. Olehnya, Penelitian ini bertujuan untuk mengetahui perbandingan laju pertumbuhan K. alvarezii yang dipelihara dengan menggunakan media berbeda yaitu horinet dan longnet, di Perairan Pantai Lakeba, Kota Bau-Bau, Sulawesi Tenggara. Metode yang digunakan yaitu metode ikat dengan menggunakan media horinet dan media longnet. Parameter yang diamati adalah pertumbuhan mutlak dan laju pertumbuhan spesifik. Hasil penelitian menunjukkan bahwa laju pertumbuhan spesifik tiap minggu mengalami penurunan baik pada media horinet maupun longnet, nilai rata-rata diperoleh tertinggi pada pemeliharaan dalam media horinet 3,77% dan terendah pada longnet sebesar 3,30%. Sedangkan pertumbuhan mutlak dalam setiap minggu rata-rata tertinggi diperoleh untuk media horinet 74,95 g dan terendah pada media longnet diperoleh 58,3 g. Parameter yang berpengaruh secara signifikan terhadap pertunbuhan mutlak dan laju pertumbuhan spesifik rumput laut K. alvarezii yang dipelihara pada media horinet dan longnet adalah kecepatan arus. Sedangkan parameter yang tidak berpengaruh secara signifikan adalah suhu, salinitas, pH, fosfat, nitrat.Kata Kunci: Kappaphycus alvarezii, Metode Horinet, Metode Longnet, Pertumbuhan, Laju Pertumbuhan Spesifik
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