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Deswita Erya Kumalasari; Imam Fathur Rohman; Nur Baiti; Wita Dwi Handayani; Carmidah Carmidah

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This research aims to analyze the profit and loss distribution mechanism in the Aida Jaya curtain joint venture with Marti convection, analyze the influence of financial performance on profit and loss distribution, and analyze the contribution of mature parties who influence the distribution of profit and loss. This study used descriptive qualitative method. The research results show that: (1) Profit and loss distribution is carried out with a ratio of 7:3 according to the initial capital of each party; (2). Financial performance does not affect the sharing ratio, but does affect the amount of profit or loss that is shared, (3) Contribute to the content of Aida Jaya Gorden in the form of production facilities and Konveksi Marti which provides production personnel, which greatly influences the success of this joint venture. This means you can use shared media to share your thoughts with others who already have large joint ventures.

Farhah Miftahussifa; Firda Sarachehan; Rehan Saputra; Risma Nur Khasanah; Carmidah Carmidah

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This research aims to analyze the profit and loss distribution mechanism in the Aida Jaya curtain joint venture with Marti convection, analyze the influence of financial performance on profit and loss distribution, and analyze the contribution of mature parties who influence the distribution of profit and loss. This study used descriptive qualitative method. The research results show that: (1) Profit and loss distribution is carried out with a ratio of 7:3 according to the initial capital of each party; (2). Financial performance does not affect the sharing ratio, but does affect the amount of profit or loss that is shared, (3) Contribute to the content of Aida Jaya Gorden in the form of production facilities and Konveksi Marti which provides production personnel, which greatly influences the success of this joint venture. This means you can use shared media to share your thoughts with others who already have large joint ventures.

Dony Wardana; Ferdi Firmansyah; Widayana Tri Meiliya; Moch Luqman Ashari; Denny Oktavina Radianto

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

Seiring dengan meningkatnya populasi manusia di dunia, tentu akan meningkatkan jumlah hunian sebagai tempat tinggal. Namun, hunian yang digunakan sebagai tempat menyimpan harta benda, jiwa, juga bangunan memiliki potensi lenyap akibat kebakaran non alam. Penelitian ini bertujuan untuk membuat gorden anti api menggunakan bahan dasar kain terpal katun, karbon aktif dari kulit Esculenta Manihot, buah Citrus sp, dan resin yang berfungsi sebagai fire active dan passive protection sehingga bisa mengurangi kerugian akibat kebakaran kelas A dan B. Metode penelitian ini berupa penelitian dan pengembangan. Penelitian ini menghasilkan desain dan prototipe dengan menguji coba ketahanan api pada sampel menggunakan pemantik api kompor secara maksimal. Gorden yang dibuat dapat menahan panas dan api karena zat aktif pada kulit Esculenta Manihot mampu mencegah lompatan energi elektron.