bluuebunny/crossref_metadata_2025 huggingface dataset:
Perencanaan Pengembangan Saluran Irigasi Terbuka Untuk Meningkatkan Hasil Panen Masyarakat di Desa Malulu, Sulawesi Tengah
Authors: Idrus Ilham , Sadiq Andi Muh Ashad , Aksal Muhammad
Published: August 2024

Meningkatnya laju pertumbuhan penduduk dan pengangguran di desa menyebabkan belum maksimalnya potensi lahan pertanian disebabkan karena potensi pengembangan sumber daya air yang belum maksimal. Kurangnya pengetahuan dan keterampilan masyarakat menyebabkan lambatnya perkembangan produksi hasil pertaniannya. Desa Malulu terletak di Kecamatan Dondo, Kabupaten Toli-Toli, Propinsi Sulawesi Tengah merupakan desa yang dalam tahap pengembangan, dimana sasaran pengembangan di desa tersebut adalah pada sektor pertanian dan perkebunan, dimana kedua sektor tersebut merupakan sektor yang menjadi aktivitas keseharian penduduk setempat. Aktivitas keseharian masyarakat setempat selain bertani dan berkebun yakni mengolah lahan pekarangan yang ditanami dengan tanaman jangka pendek berupa sayur-sayuran dan kacang-kacangan untuk memenuhi kebutuhan sehari-hari selain mengharapkan bantuan jatah hidup pemerintah dan telah berusaha mengolah tanaman perkebunan dan pertanian dengan produksi yang sangat terbatas. Hingga saat ini Desa Malulu belum memperlihatkan kondisi ideal sebagai penghasil tanaman pangan dan perkebunan, padahal kondisi wilayah dan topografinya sangat mendukung pengembangan komoditas tersebut. Kondisi aktual inilah yang melatarbelakangi pemilihan objek penelitian pengabdian masyarakat untuk mengkaji, menganalisis dan merumuskan model saluran irigasi yang tepat untuk membantu mengairi 8721 ha lahan-lahan perkebunan dan pertanian masyarakat desa Malulu dan sekitarnya agar dapat meningkatkan produksi hasil pertanian dan perkebunannya menjadi swasembada pangan dan menjadikan lumbung pangan di kawasan tengah pulau Sulawesi.
Literasi Kelola Sampah (Zero Waste) Sebagai Gaya Hidup Bagi Ibu Kelompok Mitra “Peduli Pasara” Di Kelurahan Sudiang Raya, Makassar
Authors: Rahman Mariati
Published: August 2024

Sampah merupakan permasalahan yang sangat krusial sehingga perlu perhatian khusus dari pemerintah. Untuk membantu mengatasi jumlah sampah perlu literasi agar tercipta kesadaran dalam mengelolah sampah. Oleh karena itu, tim pelaksana kegiatan pendampingan dan penyuluhan bertujuan untuk membina ibu-ibu rumah tangga di Kelurahan Sudiang Raya Kecamatan Biringkanaya Kota Makassar. Tim pelaksana akan mengajak, membina, serta memberi contoh peragaan membuat teknologi sederhana dalam mengelolah sampah sesuai prinsip reuse, reduce dan recycle. Target capaian dan solusi pendampingan kepada kelompok Ibu-ibu Rumah Tangga Mitra” Peduli Pasara “ di Kelurahan Sudiang Raya Kecamatan Biringkaya Kota Makassar yang bertujuan meningkatkan pengetahuan, dan keterampilan untuk melakukan pembuatan kompos didukung fasilitas teknologi sederhana dan pewadahan berupa tong sampah untuk sampah organik dan sampah anorganik. Pengomposan merupakan teknik pengolahan sampah organik berupa sampah sisa makanan, atau sampah dapur. Sampah anorganik dapat didaur ulang, untuk itu tim pelaksana memberikan keterampilan berupa karya seni, yang bermanfaat bagi kelompok maupun di luar kelompok mitra. Selanjutnya tim pelaksana membekali pengetahuan, pembinaan sampai mereka sadar bahwa sampah itu jika tidak dikelolah dengan baik akan berdampak terhadap kesehatan manusia dan lingkungan, selanjutnya tim pelaksana mempresentasikan dan mempraktekan di depan para kelompok mitra terkait dengan cara mengelolah sampah dengan baik dan produktif, selanjutnya tim pelaksana memperlihatkan foto, video tentang dampak buruk terhadap lingkungan yang dipenuhi oleh sampah. Output dari pengabdian ini adalah menjadikan Kelurahan Sudiang Raya bebas sampah (zero waste) sebagai gaya hidup (life style), dan penggeraknya adalah Ibu-ibu Kelompok Mitra “Peduli Pasara“ yang telah mendapat pengetahuan dan keterampilan dari tim pelaksana.
Attracting Customers Buying A Product: Pelatihan English Copywriting Melalui Pendekatan Genre Pada Mahasiswa Sastra Inggris
Authors: Warsidi Warsidi , Kamal Alfiandy , Dahniar Dahniar
Published: August 2024

Pelatihan copywriting telah banyak dilakukan di Indonesia, namun sepanjang review kami belum ada yang melakukan pelatihan copywriting yang berbahasa Inggris. Tulisan ini bertujuan melaporkan hasil pelatihan English copywriting para peserta training. Pelatihan ini menerapkan pendekatan genre of English copywriting yang terdapat di Instagram. Dalam konteks ini, partisipan diminta untuk menganalisa struktur retorika dari 10 English copywriting di Instagram agar mereka memahami informasi apa yang harus dimasukkan di dalam English copywriting. Setelah itu, mereka diminta praktek menulis English copywriting dengan mengikuti pola yang telah mereka dapatkan di Instagram. Selama proses praktek menulis, mereka dibimbing untuk memastikan bahwa yang mereka lakukan sudah tepat, dan hasilnya menunjukkan bahwa mereka memang betul-betul telah mampu menerapkan retorika English copywriting yang terdapat di dalam Instagram ke dalam copywriting mereka.
Aktivitas Antibakteri Ekstrak Etanol Umbi Rumput Teki (Cyperus rotundus L.) Terhadap Pertumbuhan bakteri Streptococcus mutans
Authors: Sartini Sartini , Jasmiadi  , Nur zam zam Andi , Irfayanti Nur Alfiah , Nurdin Fatmawati
Published: August 2024

Umbi rumput teki (Cyperus rotundus L.) mengandung senyawa polifenol (flavonoid, kumarin dan tannin) dan senyawa polifenol memiliki aktivitas antibakteri. Tujuan penelitian ini adalah untuk mengetahui ekstrak umbi rumput teki yang dapat menghambat pertumbuhan baktri Streptococcus mutant. Ekstraksi dilakukan dengan metode remaserasi menggunakan cairan penyari etanol 70% (1:5). ekstrak dibuat dengan konsentrasi 5% b/v, 10% b/v dan 20% b/v digunakan dalam uji aktivitas umbi rumput teki dengan menggunakan metode kirby bauer dengan difusi cakram (diameter 6 mm). Hasil penelitian menunjukkan bahwa ekstrak umbi rumput teki mempunyai aktivitas antibakteri terhadap Streptococcus mutans dengan konsentrasi 5% b/v, 10% b/v dan 20% b/v dengan masing-masing diameter zona hambat 6,61 mm; 7,71 mm; 8,13 mm;. diperoleh kesimpulan bahwa ekstrak umbi rumput teki dapat menghambat bakteri Streptococcus mutant.
Aktivitas Antioksidan Klika Awar-awar (Ficus septica Burm. F) Asal Tanah Buton Selatan dengan Metode ABTS
Authors: Alim Nur , Fauziah Noer Sitti , Daniati Wa
Published: August 2024

Phytochemical screening of the ethanol extract of Awar-awar bark was found to contain alkaloids, saponins, flavonoids, and polyphenols which have the potential as antioxidants, so a study was conducted on the antioxidant activity of the ethanol extract of awar-awar bark using the ABTS method. The purpose of this study was to determine the antioxidant activity of the ethanol extract awar-awar (Ficus septica Burm. F) bark from the Tanah Buton Selatan district using the ABTS method. The research method included extraction by maceration using 96% ethanol and testing the antioxidant activity with the ABTS method using a UV-Vis spectrophotometer at a maximum wavelength of 751 nm with the ascorbic acid standard. The results showed that the antioxidant activity of the ethanol extract of awar-awar bark obtained an IC50 value of 127.49 ± 2.53 μg/mL while ascorbic acid with an IC50 value of 2.6786 ± 0.312 μg/mL. The conclusions from the study showed that Awar-awar bark potential to a natural antioxidant
Uji Aktivitas Antifungi Ekstrak etanol kayu secang (Caesalpinia sappan L.) Terhadap Candida albicans
Authors: Asmita Asmita , Rusli  , Yasnidar Yasir
Published: August 2024

ABSTRAK Tanaman kayu secang mengandung aklaloid, flavonoid, fenol, saponin dan brazilin yang mempunyai aktivitas sebagai antibakteri. Penelitian ini bertujuan untuk mengetahui aktivitas antijamur ekstrak etanol kayu secang (Caesalpini sappan L.) dan untuk menentukan konsentrasi yang efektif terhadap jamur Candida albicans. Kayu secang diekstraksi secara masearasi menggunakan etanol 96%. Hasil persen rendamen yang diperoleh yaitu 12,92%. Pengujian aktivitas antijamur ekstrak etanol kayu secang menggunakan metode dilusi cair dan difusi agar. Hasil penelitian yang diperoleh dari nilai KHM terhadap jamur Candida albicans yaitu 3,2%. Uji aktivitas dengan metode difusi agar menggunakan kertas cakram. Hasil uji aktivitas antijamur ekstrak etanol kayu secang diperoleh dengan konsentrasi 3,2% yaitu 9,9 mm; konsentrasi 4,6% yaitu 12,86 mm; dan konsentrasi 12,8% yaitu 14,47 mm. Hasil penelitian menyatakan bahwa ekstrak etanol kayu secang memiliki aktivitas antijamur terhadap Candida albicans.
Kata Kunci: Antijamur; Candida albicans; Kayu Secang (Caesalpini sappan L.)
Skrining Fitokimia dan Penetapan Kandungan Fenolik dan Flavonoid Total Daun Pala (Myristica fragrans Houtt.) asal Kecamatan Banda, Kabupaten Maluku Tengah
Authors: Putri Fitri Handayani
Published: August 2024

Skrining fitokimia dan penetapan kandungan fenolik dan flavonoid total daun pala (Myristica fragrans Houtt.) asal Kecamatan Banda, Kabupaten Maluku Tengah telah dilakukan. Tujuan penelitian ini untuk mengetahui  golongan senyawa yang terkandung serta penetapan kadar fenolik dan flavanoid total daun pala (Myristica fragrans Houtt.) asal Kecamatan Banda, Kabupaten Maluku Tengah. Simplisia daun pala di ekstraksi menggunakan etanol 70% dengan metode maserasi. Skrining fitokimia menggunakan pereaksi spesifik dengan perbandingan eluen yang sesuai. Penetapan kandungan fenolik dan flavonoid total berdasarkan pengukuran absorbansi menggunakan spektrofotometer visibel pada panjang gelombang 436 nm dan 766 nm. Hasil skrining fitokimia menunjukkan ekstrak etanol 70% daun pala mengandung senyawa alkaloid dengan nilai Rf 0,45; 0,2, flavonoid dengan nilai Rf 0,8; 0,2, fenolik dengan nilai Rf 0,36 dan terpenoid/steroid dengan nilai Rf 0,73; 0,64. Uji kandungan flavonoid total daun pala diperoleh 1,60723%, uji kandungan fenolik total daun pala diperoleh 5,334 %
Isolasi Fungi Endofit dari Ranting Maja (Aegle marmelos L.) Sebagai Penghasil Antibakteri Terhadap Bakteri Escherichia coli dan Staphylococcus aureus
Authors: Hilda Nurhidayah Makmur
Published: August 2024

Penelitian tentang Isolasi Fungi Endofit dari Ranting Maja(Aegle marmelos L.) sebagai Penghasil Antibakteri terhadap Bakteri Escherichia coli dan Staphylococcus aureus telah dilakukan. Tujuan penelitian ini adalah untuk menentukan fungi endofit dari ranting Maja yang dapat menghasilkan senyawa antibakteri. Tahap pertama isolasi fungi dengan metode direct seed planting pada medium Potato Dextrose Agar (PDA). Hasil isolasi fungi endofit diperoleh 3 isolat yang diberi kode IFRM 1, IFRM 2 dan IFRM 3. Selanjutnya dilakukan uji antagonis isolat fungi endofit terhadap bakteri Escherichia coli dan Staphylococcus aureus, dari uji antagonis ketiga isolat tidak menunjukkan adanya daya hambat terhadap bakteri uji. Produksi metabolit sekunder dilakukan dengan fermentasi pada medium Potato Dextrosa Broth (PDB) dan ekstrak yeast. Isolat fungi endofit yang difermentasi didasarkan pada laju pertumbuhan fungi endofit. Proses fermentasi dilakukan selama 14 hari dengan    kondisi teragitasi 150 rpm pada suhu kamar. Hasil fermentasi disonikasi kemudian di ekstraksi dengan etil asetat (1:1 v/v). Ekstrak etil asetat yang diperoleh diuji aktivitasnya pada Escherichia coli dan Staphylococcus aureus dengan konsentrasi 2,5%, 5%, dan 10%. Aktivitas antibakteri ditunjukkan pada konsentrasi 5% dan 10% dengan diameter hambat 6,47 mm, 7,19 mm dan 6,47 mm, 7,70 mm.
Uji Aktivitas Antibakteri Ekstrak Etanol Daun Kemangi (Ocimum sanctum L.) Terhadap Pertumbuhan Bakteri Escherichia coli
Authors: Assabila Syifa Adilla
Published: August 2024

ABSTRAK
Syifa Adilla Assabilla. 2023. Uji Aktivitas Antibakteri Ekstrak Etanol Daun Kemangi (Ocimum sanctum L.) terhadap Pertumbuhan Bakteri Escherichia coli (Dibimbing oleh Herlina Rante dan Jasmiadi)
Daun kemangi mengandung banyak senyawa kimia  antara lain alkaloid, saponin, flavonoid, yang berfungsi sebagai antibakteri. Tujuan penelitian ini untuk menentukan aktivitas antibakteri ekstrak etanol daun kemangi terhadap pertumbuhan bakteri Escherichia coli. Metode yang digunakan pada penelitian ini adalah ekstraksi daun kemangi(Ocimum sanctum L.) dengan maserasi menggunakan etanol 70%. Uji aktivitas antibakteri dengan metode difusi agar dengan parameter zona hambatan yang terbentuk. Hasil penelitian menunjukkan bahwa diameter hambatan ekstrak daun kemangi asal kabupaten maros terhadap bakteri Escherichia coli pada konsentrasi 10% adalah 12,30 mm; 5% adalah 11,73 mm; 2,5% adalah 11,06 mm; dan 1,25% adalah 10,76 mm, dan diameter hambatan ekstrak daun kemangi asal kabupaten gowa terhadap bakteri Escherichia coli pada konsentrasi 10% adalah 12,06 mm; 5% adalah 11,6 mm; 2,5% adalah 10,43 mm; dan 1,25% adalah 9,5 mm. Hasil penelitian menunjukkan bahwa ekstrak etanol daun kemangi (Ocimum sanctum L.) memiliki aktivitas antibakteri terhadap bakteri Escherichia coli dengan kategori lemah
Uji Aktivitas Ekstrak Etanol Biji Kakao (Theobroma cacao L.) Asal Kabupaten Bulukumba Terhadap Penurunan Kadar Gula Darah Tikus (Rattus norvegicus)
Authors: Syiaulhaq Syiaulhaq
Published: August 2024

Biji kakao (Theobroma cacao L.) memiliki kandungan antioksidan yang mampu menurunkan glukosa darah dalam tubuh. Tujuan penelitian untuk mengetahui aktivitas ekstrak etanol biji kakao (Theobroma cacao L.) asal Kabupaten Bulukumba terhadap penurunan gula darah tikus putih (Rattus norvegicus) yang diinduksi glukosa 20%. Metode penelitian meliputi ekstraksi serbuk simplisia secara maserasi mengunakan pelarut etanol 96%. Penelitiaan ini menggunakan tikus putih (Rattus norvegicus) sebanyak 15 ekor yang dibagi dalam 5 kelompok perlakuan, tiap kelompok terdiri dari 3 ekor tikus, kelompok I diberi Na-CMC 1% sebagai kontrol negatif, kelompok II diberi glibenklamid 0,45 mg/Kg BB, dan kelompok III, IV, V diberi ekstrak biji kakao (Theobroma cacao L.) dengan masing-masing dosis 100 mg/kg BB, 200 mg/kg BB dan 300 mg/kg BB, pengukuran kadar glukosa darah dilakukan pada menit ke-60, 120 dan 180 setelah perlakuan dengan menggunakan alat pengukuran glukosa darah yaitu glukometer, Data hasil penelitian dianalisis statistik menggunakan Rancangan Acak Lengkap (RAL) dan uji Duncan. Hasil penelitian menunjukan bahwa ekstrak etanol 96% biji kakao (Theobroma cacao L.) dosis, 100 mg/kg BB, 200 mg/kg BB dan 300 mg/kg BB memberikan aktivitas dalam menurunkan gula darah yang diinduksi dengan glukosa 20% pada tikus putih (Rattus norvegicus) yang berbeda sangat nyata dengan kontrol negatif Na-CMC 1% dan tidak berbeda nyata dengan kontrol positif glibenklamid 0,45 mg/kg BB.
Welche Daten?
Authors: Bartsch André
Published: August 2024

Die jüngsten Pläne des Bundesministeriums des Innern und für Heimat zur Änderung des BKA-Gesetzes, des Bundespolizeigesetzes und der Strafprozessordnung sorgen für Schlagzeilen. Kaum diskutiert wurde bislang, dass der Referentenentwurf auch Befugnisse zur automatisierten Datenanalyse mittels „Big Data“ schaffen würde. Dabei werfen gerade diese Befugnisse neue verfassungsrechtliche Fragen auf, die das Bundesverfassungsgericht bisher offengelassen hat. Hier wird argumentiert, dass der Gesetzgeber Unbeteiligte wegen des Grundrechts auf informa-tionelle Selbstbestimmung stärker vor einer Verarbeitung ihrer Daten schützen muss. Es ist da-her wünschenswert, die Vorschriften im weiteren Verfahren insbesondere hinsichtlich der für die Datenanalyse zu verwendenden Daten zu präzisieren und zu begrenzen.
MOGO GAPII
Authors: WINARKO GALANG BIMA PUTRA WINDURA , Artati Anak Agung Ayu Mayun , Widnyana Kompiang Gede
Published: August 2024

The Mogo Gapii dance work started from a creative idea, namely Bakar Batu. It is necessary to pay attention to the limitations in order to clarify the extent of the ideas being discussed. Bakar Batu is a Papuan tradition in the form of a cooking ritual carried out together by village residents which aims to express gratitude, permission, death, bersilahturahmi (gathering of relatives and relatives, welcoming happiness (birth, traditional marriage, coronation of tribal chief), as well as to gather soldiers who died due to inter-tribal wars. This stone burning tradition is believed to have been going on for hundreds of years and is the oldest tradition in Papua. Stone burning is an original tradition of mountain tribe communities including the Agmungme, Dani, Lani, Damal, Nduga, Moni and Ekari tribes. The way to differentiate the Burning Stone Ceremony after burning between tribes from others is at the beginning of the Burning Stone ceremony itself. If the ceremony begins with men shooting pigs, then dancing together with jumping movements and circular patterns filled with shouts. which is interpreted as encouragement, it means the Stone Burning Ceremony after the tribal war. If at the beginning of Bakar Batu the men do not shoot arrows at the pig but instead immediately slaughter the pig as usual, it means that the Bakar Batu Ceremony is a ceremony such as marriage, birth, thanksgiving after the harvest and so on.
Sapta nayaka
Authors: putra pradnyana I made bramastya , Sulistyani Sulistyani , Sutirtha I Wayan
Published: August 2024

Karya tari bebarisan sapta nayaka merupakan karya tari tradisi yang mengambil jenre bebarisan, karya tari ini berdurasi 12 menit 5 detik. Karya tari bebarisan sapta nayaka terinspirasi dari salah satu prosesi upacara yang ada didesa Semanik yaitu upacara neduh ayu yang didalamnya terdapat tari baris sumbu sebagai salah satu prosesi upacara neduh ayu. Dari tari baris sumbu inilah pencipta terinspirasi untuk menjadikan sebuah karya tari yang baru, dengan mengangkat nilai-nilai spirit atau kekuatan dari tari baris sumbu itu sendiri. Karya tari bebarisan sapta nayaka menjadi media ungkap proses ketubuhan pencipta dari beberapa tahun yang lalu hingga saat ini, karya tari ini berangkat dari gerak nengkleng sebagai identitas spesifik dan unik lalu dikembangkan dan dikemas berdasarkan kreatifitas penata sehingga mendapatkan sesuatu bentuk yanbg baru tanpa meninggalkan spritit dari tari baris sumbu itu sendiri.
The Influence Of Fraud Hexagon On Financial Statement Fraud
Authors: Rahmawati Rahmawati , Lannai Darwis , Shaleh Musliha
Published: August 2024

This study aims to examine the effect of fraud hexagon (pressure, opportunity, rationalization, capability, ego, and collusion) in detecting financial statement fraud. The fraud hexagon element is measured by the financial target variable of changing directors, political connections, industry characteristics, auditor changes, CEO concurrent positions. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sampling technique used purposive sampling with certain criteria and obtained 52 companies. The data analysis method used is multiple linear regression. The results showed that financial targets, change of directors, and CEO concurrent positions had a positive and significant effect. While political connections and auditor turnover have a negative and insignificant effect.
Faktor-Faktor Yang Mempengaruhi Pendeteksian Kecurangan: Risiko Audit, Teknik-Teknik Audit Investigatif dan Whistleblowing Sistem
Authors: Desi Fitria  , Cris Kuntadi  , Citra Etika
Published: August 2024

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.
Systematic Literatur Review : Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah
Authors: Nawang Wulan Cahya Ningrum  , Putri Silviana  , Dien Noviany Rahmatika
Published: August 2024

This study aims to investigate how the financial achievements of Indonesian regional authorities are influenced by capital expenditure and PAD. The study employs the Systematic Literature Review (SLR) methodology. This method is used to ascertain, research, assess, and interpret any surviving studies relating to interesting phenomena using specific relevant research problems. SLRs can be used to find journals and conduct thorough reviews, each procedure adhering to standards or guidelines. In this study, 50 journals were used as references. The study's findings indicate Research findings prove that pure regional revenues provide important benefits regarding regional financial performance. This demonstrates how raising local real income can improve local governments' financial performance in satisfying development and community demands. On the other side, capital spending also significantly improves local governments' financial performance. This means that a rise in capital spending can strengthen the regional development structure and increase the competitiveness of the local economy. This research provides policy implications that “municipal authorities must focus on" pay attention to the diversification of local original income and increase fund distribution for capital investments to support economic growth and community welfare. In addition, this research also indicates the significance of effective and transparent financial management to achieve regional development goals in a sustainable manner.
Penerapan Metode Material Requirement Planning untuk Pengendalian Persediaan Bahan Baku Kedelai pada Pabrik Tahu
Authors: Dyah Susanti Hayuningrum  , Erni Widajanti
Published: August 2024

The aim of this research is to analyze the efficiency of raw material inventory control and the application of the Material Requirement Planning method to control soybean raw material inventory at Mr Heri's Tofu Factory. The type of data used is qualitative data and quantitative data. Data sources in research use secondary data and primary data. Data collection methods used were interviews, observation and documentation. The data analysis technique used is to streamline raw material costs using the Material Requirement Planning (MRP) technique. The research results show that the raw material inventory costs according to company policy of IDR 1,553,712 are not efficient, because the total raw material inventory costs are greater than the LFL method of IDR 240,000, EOQ of IDR 297,914 and POQ of IDR 240,000. Based on this, hypothesis 1 which states that "It is suspected that the raw material control system for Mr Heri's Tofu Factory is not efficient", has been proven to be true. Hypothesis 2 which states that "It is suspected that the application of the Material Requirement Planning method can streamline the costs of controlling raw material inventory at Mr Heri's Tofu Factory", has been proven to be true.
Analisis Potensi Produk Kue Kering UMKM Tintun’s Cookies Dalam Menembus Pasar Global
Authors: Lilik Nurul Wahidah
Published: August 2024

Tintun's Cookies, an SMEs of pastry and cookies that has been established for more than 10 years, plans to expand overseas. This study aims to identify countries with potential for Tintun's Cookies products, analyse external and internal factors, and formulate appropriate export strategies for Tintun's Cookies in preparing for exports to the target country. The research method uses Market Research Analysis using Trademap data and indicators such as import tariffs, requirements, trends, and distance in the destination country, PESTEL, EFE, IFE, and Marketing Mix 7ps. The results of the study show that Malaysia is the recommended country to be the main export destination for Tintun's Cookies products. This is supported by high market demand, proximity, elimination of import tariffs, ease of regulation, and cultural and product trend similarities. Based on the intersection of the IFE and EFE matrices, it shows that Tintun's Cookies is in quadrant 1, namely Grow and Build, where this position shows that Tintun's Cookies is in good condition in terms of strengths and opportunities and has the capability to export cookies to Malaysia. Thus, it is recommended a marketing strategy to take advantage of opportunities by developing products, market penetration, and market development. Some of the proposed strategies are to meet export requirements in Indonesia and Malaysia through export training from the government, meet labelling and identity requirements for cookies in Malaysia, set competitive selling prices, collaborate with the government and e-commerce media to reach consumers.
Implementasi Pajak terhadap Cryptocurrency di Indonesia
Authors: Dodi Prandika YB  , Andi Sharon Syahputra MM  , Felix Andika K. Seda Ngga’u
Published: August 2024

Cryptocurrency is a blockchain-based technology that is used for all activities so that it has the potential to increase state revenue, especially in terms of taxation. This study aims to determine the implementation of tax policies on Cryptocurrency transactions in Indonesia. This research uses descriptive qualitative methods using secondary and primary data. Secondary data is obtained through journals, books, and tax laws. Based on this research Cryptocurrency can be subject to income tax and value added tax. The results of this study indicate that the implementation of tax policies on crypto asset transactions in Indonesia has referred to the provisions as stated in PMK Number 68 / PMK.03 / 2022. However, there are still some weaknesses in the implementation of this tax policy on crypto asset transactions. In addition, in terms of supervision, it still only adheres to supervision of formal tax obligations. Therefore, supervision of the implementation of tax policies on crypto asset transactions still needs to be improved.
Pengaruh Cash Flow Operating, Leverage, Likuiditas dan Profitabilitas terhadap Financial Distress
Authors: Etika Putri Sinta , Ainiyah Nur , Ilmiddaviq Muhammad Bahril
Published: August 2024

This research is motivated by the drastic decline in stock prices of technology companies in 2022, which reflects heavy financial pressure and deteriorating financial performance until June 2023. This condition raises the potential risk of financial crisis or financial distress. This study aims to examine the effect of cash flow operating, leverage, liquidity, and profitability on financial risk in technology subsector manufacturing companies listed on the IDX during the 2020-2023 period. A quantitative approach with secondary data of company financial reports that have been audited and published by the IDX is used in this study. The purposive sampling technique was applied to select 19 companies as samples from a total of 49 companies. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS software. The results of this study indicate that cash flow operating has no significant effect on financial distress (p> 0.05). In contrast, leverage has a significant positive effect (p < 0.05), while liquidity (current ratio) and profitability (ROA) have a significant negative effect on financial distress (p < 0.05). High leverage increases financial risk, while high liquidity and profitability can reduce the risk of financial distress in technology companies.
Analisis Perbandingan Kinerja Keuangan Bank BUMN dan Bank BUMS Pada Sektor Perbankan yang Terdaftar di BEI Tahun 2020 – 2023
Authors: Filka Maftikha  , Nur Ainiyah  , Muhammad Bahril Ilmiddaviq
Published: August 2024

This research aims to examine the differences in financial performance of state-owned banks and state-owned banks in terms of market value added ratios, liquidity ratios, solvency ratios, profitability ratios and activity ratios in the banking sector listed on the Indonesian stock exchange. The data analysis technique uses the Independent Sample t-test and uses a substitute test with the Mann-Whitney Test with SPSS (Statistical Product and Service Solutions) tools. The results of this research show that there is a significant difference between the financial performance of BUMN Banks and BUMS Banks seen from the Market Value Added Ratio, Liquidity Ratio, Solvency Ratio and Activity Ratio. On the other hand, there is no significant difference seen from the Profitability Ratio.
Analisis Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Sektor Perusahaan Manufaktur akan Terdaftar di BEI 2018-2022
Authors: Syarifa Melya Ningsih  , Nini Sumarni
Published: August 2024

This research is motivated by the existence of fraudulent financial reporting that occurred in several industrial sectors in companies in Indonesia. This research aims to determine the influence of the pentagon fraud theory in detecting fraudulent financial statements in the manufacturing company sector, Food and Beverage sub-sector on the 2018-IDX. 2022. A sample of 12 companies was obtained with a total sample size of 60 sample data. The data used is secondary data in the form of financial reports on food and beverage sector manufacturing companies listed on the IDX 2018-2022. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, hypothesis test which is processed using the IBM SPSS 22 application. Based on the research results which show that the ACHANGE value is obtained, tTable is 2.015. Because tcount is greater than ttable, namely -2.501 ≥ -2.015 and the significance value (Sig.) ≤ 0.05, the LEV value obtained is tTable 2.356. Because the tcount is greater than the ttable, namely 2.356 ≥ 2.015 and the significance value (Sig.) ≤ 0.05, the ROA value is obtained tTable 2.015 because the tcount is greater than the ttable, namely 0.179 ≤2.015 and the significant value is ≥ 0.05 and the INVENTORY value obtained is tTable 2.015. Because tcount is greater than ttable, namely -2.908 ≥ -2.015 and the significance value (Sig.) ≤ 0.5 and the BDOUT value, we get tTable 2.015. Because tcount is smaller than ttable, namely -0.452 ≤ -2.015 and significance value (Sig.) ≤ 0.05
Analisis Fundamental Makro, Struktur Modal Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Salma Dewi Ambarsari  , Hwihanus Hwihanus
Published: August 2024

By considering the role of intervening variables, such as ownership structure, financial performance, and company characteristics, this study aims to analyze the impact of macro fundamentals, capital structure, and on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analytical tool used is Smart-PLS and descriptive quantitative methodology. This study states that ownership structure, macro fundamentals, and capital structure insignificantly affect firm value. In addition, an examination of intervening variables reveals that, in contrast to business characteristics, ownership structure and financial performance moderate the relationship between macro fundamentals, capital structure, and firm value. These results imply that macro fundamentals, capital structure, ownership structure, and financial performance should be considered in evaluating firm value. These results highlight the importance of maintaining an ideal capital structure and improving financial performance for firms to increase firm value.
Transformasi Kebijakan Ekonomi Berdasarkan Ijtima Komisi Fatwa Mui Se-Indonesia VIII : Solusi Menuju Kemandirian Ekonomi Nasional
Authors: Zaenol Hasan
Published: August 2024

This study analyses the transformation of economic policy based on the results of the 8th Ijtima Ulama of the Indonesian Fatwa Commission which aims to achieve national economic independence. This policy focuses on strengthening the use of domestic products, empowering UMKM, protecting the national workforce and strengthening the Sharia Economy. A qualitative approach was used to explore the views of economic experts regarding the implementation of the policy. The results show that the use of domestic products, empowerment of UMKM, and protection of national labour are strategic steps to reduce economic inequality and improve people's welfare. This study underlines the importance of synergy between the government, businesses and the community in creating a fairer and more inclusive economic system, based on sharia principles, to achieve sustainable economic independence. The findings provide concrete recommendations for the development of more effective and equitable economic policies.
Pengaruh Pendapatan Asli Daerah (PAD) dan Penanaman Modal Dalam Negeri (PMDN) Terhadap Pendapatan Domestik Regional Bruto (PDRB) Provinsi Jawa Barat Tahun 2012-2018
Authors: Citra Rhamadani  , Febriana Agatasya  , Misfi Laili Rohmi
Published: August 2024

This research aims to examine the influence of Regional Original Income (PAD) and Domestic Investment (PMDN) on the Gross Regional Domestic Product (GRDP) of West Java Province during 2012-2018. A quantitative approach is used as an analysis method. GRDP data was obtained from BPS and the SPSS 26 approach was used for data analysis. The research results show that partially PAD has a significant influence on GRDP, while PMDN does not have a significant influence on GRDP. Meanwhile, results were simultaneously obtained that PAD and PMDN had a significant effect on the GRDP of West Java Province 2012-2018.
Dampak Area Tugas Dan Tunjangan Jabatan Pada Performa Perangkat
Authors: Madiyah Tri Cahayanti
Published: August 2024

This research aims to analyze the impact of task areas and position allowances on device performance in an organization. The research method uses a quantitative approach by collecting data through surveys and statistical analysis. The research sample involved a number of officers at various levels of positions in representative organizations. Task area variables are identified and classified, while position allowances are evaluated based on the type and amount received. The results of the analysis show that there is a significant relationship between the task area and position allowances and device performance. The implications of these findings can help organizations design more effective policies regarding the management of job duties and benefits to improve device performance.
Analisa Tentang Kebijakan Moneter Islam dan Pendapatan Negara Terhadap Pertumbuhan Ekonomi
Authors: Nuri Alvin  , Revalina Melati Ayuningtyas  , Yustris Baldwin Khadafi
Published: August 2024

This research analyzes Islamic monetary policy and state revenues in the context of economic growth, especially in Indonesia. Monetary policy is the government's effort to improve economic conditions by regulating the amount of money in circulation. In the context of an economic crisis, monetary policy becomes important to balance the real sector and overcome the problem of currency value and the role of money as a commodity that sells interest or usury. This research reveals that monetary policy has input in the form of monetary policy instruments that influence the amount of money in circulation, while the output includes price stability and economic output. Islamic monetary policy is emphasized as a policy that must be free from usury and interest, following the principle of profit sharing in money management. Apart from that, this research also reviews monetary policy during the time of Rasulullah SAW, where monetary management was based on the principle of baitul mal and the allocation of funds for the spread of Islam, education, infrastructure development and social welfare. an Islamic economic perspective, monetary policy must pay attention to economic welfare with full employment opportunities, socio-economic justice, income distribution, and stability of the value of money. This refers to the principles of maqasid sharia in creating balance and prosperity for society. Monetary policy in Indonesia, led by Bank Indonesia, uses various instruments such as reference interest rates, open market operations, provision of liquidity, regulation of storage facilities, and reserve requirements. mandatory to achieve price stability, economic growth and financial system stability. This research provides in-depth insight into the importance of Islamic monetary policy in achieving macroeconomic goals and its impact on economic growth in Indonesia.
Pengaruh Kualitas Produk Dan Saluran Distribusi Terhadap Keputusan Pembelian Produk Sari Nanas Segar Studi Kasus Konsumen PT Putra Jaya Nanas Desa Sidorejo Kecamatan Ponggok Kabupaten Blitar
Authors: Tommy Febriyanto  , Diana Ambarwati
Published: August 2024

This study is to determine the effect of product quality and distribution channels on purchasing decisions at PT Putra Jaya Nanas Blitar. Types of quantitative research. Data collrction techniques primary data and secondary data, the number of samples is 100 responden at PT Putra Jaya Nanas Blitar. The analysis techniques are Validity Test, F Test and Coefficient of Determination Test. The result of multiple linier regression research Y= 4,430 + 0,316X1 + 0,792X2 and the result of the t-test of product quality variables have a significant effect on purchasing decisions. Distribution channels have a significant effect on purchasing decisions the result of the F test obtained the result of Fcount with a significance value of 0,000<0,05.
Kemiskinan Dalam Islam : Faktor Penyebab Dan Solusinya
Authors: Najam Fush shilat  , Feri Andreansyah  , Luthvia Aziza Firdaus
Published: August 2024

This article discusses the complex phenomenon of poverty from both a conventional and Islamic perspective, which is one of the biggest social challenges faced by global society. Poverty is not only an economic problem, but also has a broad and serious impact on health, education, access to resources and opportunities for a decent life. Through qualitative research, this article outlines the factors that cause poverty and explores various strategies and policies that can be adopted by governments, non-governmental organizations and civil society to address poverty effectively. With a better understanding of the complexities of poverty and efforts to overcome it, it is hoped that concrete steps can be taken to reduce inequality and provide fairer opportunities for all individuals in society.
Pengaruh Kualitas Pelayanan dan Persepsi Nilai Terhadap Loyalitas Nasabah Pengguna Kartu ATM pada Bank Sumsel Babel Syariah KCP UIN Raden Fatah Palembang Melalui Kepuasan Nasabah Sebagai Variabel Intervening
Authors: Nirma Fitriana  , Hilda Hilda  , Riduwansah Riduwansah  , Riduwansah Riduwansah
Published: August 2024

This research aims to determine the influence of service quality and perceived value on customer loyalty of ATM card users at BSB Syariah KCP UIN Raden Fatah Palembang through satisfaction as an intervening variable. This research uses primary data with a quantitative approach in the form of distributing questionnaires with a sample collection method using purposive sampling with the Hair et.al formula which received as many as 150 respondents. The research instrument testing technique uses SEM-PLS using an analysis tool in the form of SmartPLS version 3.0. The results of this research show that: (1) service quality has a positive and significant effect on customer loyalty; (2) perceived value has a positive and significant effect on customer loyalty; (3) service quality has a positive and significant effect on customer satisfaction; (4) perceived value has a positive and significant effect on customer satisfaction; (5) customer satisfaction has a positive and significant effect on customer loyalty; (6) service quality has a positive and significant effect on customer loyalty through customer satisfaction as an intervening variable; (7) perceived value has a positive and significant effect on customer loyalty through customer satisfaction as an intervening variable.
Studi Literatur: Implementasi Teori Akuntansi Pada Laporan Keuangan Sektor Publik
Authors: Annisa Handayani  , Juanda Maulana  , Putri Kemala Dewi Lubis
Published: August 2024

Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.
Pengaruh TPT, IPM Dan Pendidikan Terhadap Penduduk Miskin Di Sumatera Utara
Authors: Ajeng Windi Astuti  , Era Widia Br Sinaga  , Ilman Ashari  , Nazwa Fazirah Nasution  , Nur Aini Simbolon
Published: August 2024

Poverty is an issue that is often discussed by society. This research aims to analyze the influence of the level of open poverty, human development index, and level of education on poverty in North Sumatra Province. Using the panel data regression method, the research results show that the human development index and education level have a significant influence on poverty, while the level of open poverty does not have a significant influence. These findings provide important insights for policy makers in designing more effective and sustainable poverty alleviation programs in North Sumatra.
Pengaruh Thin Capitalization, Beban Pajak Tangguhan, Transfer Pricing dan Manajement Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di BEI Periode 2020-2022)
Authors: Farhan Azmi Asavandra  , Einde Evana  , Tri Joko Prasetyo  , Kamadie Sumanda Syafis
Published: August 2024

This research aims to determine the influence of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and deferred tax expenses have a significant positive influence on tax avoidance practices, transfer pricing has a significant negative influence on tax avoidance practices while earnings management has no influence on tax avoidance. Understanding these factors influences company decisions in managing the Company's financial operations for more effective prevention and control. In conclusion, this research highlights the importance of paying attention to the relationship between thin capitalization, deferred tax burden, transfer pricing, and earnings management in the context of corporate tax avoidance.
ANALISIS PENGUATAN DIGITALISASI PERBANKAN MELALUI PENINGKATAN PERLINDUNGAN DANA BANK KONSUMEN OLEH OJK
Authors: A. Zeze Muhtadien  , Abdul Aziz  , Hendrik Hermawan
Published: August 2024

The increasingly massive use of social media has opened up opportunities for the development of the business sector. This reality also provides opportunities for the growth and development of local products. One local brand that has developed quite well by utilizing social media, especially TikTok, is the Tenue de Attire brand. This research aims to analyze strategies for increasing brand awareness through creative content in TikTok Brand Tenue de Attire social media marketing. This research uses a descriptive qualitative approach, data was obtained using literature review techniques and official publications. Tenue De Attire's marketing strategy shows that they can use social media, especially TikTok, to increase brand awareness and introduce their products to the public. They managed to create a strong connection between the audience and the brand by focusing on creating engaging video content, especially by using adaptable ideas and following popular trends. Tenue De Attire uses an Inbound Marketing approach to direct TikTok users from the stage of attracting attention to the stage of becoming potential customers, by using interesting content to provide information about their products indirectly. Inbound marketing strategy has four stages, namely: Attract, Convert, Close and Delight. Using TikTok's Shop and Live features also helped them increase customer relations and sales. Therefore, Tenue De Attire has achieved success thanks to its innovative and smart marketing strategies.
Implementasi Nilai-Nilai Pancasila Dengan Akulturasi Inovasi Teknologi Untuk Mencapai Effisiensi Pada Kegiatan Pemasaran dan Perdagangan Migas di Indonesia
Authors: Edy Soesanto  , Divka Octavia Nurrochim  , Sendy Dewanto
Published: August 2024

The use of technology has become the main key in increasing efficiency in the oil and gas marketing and trading industry. This research investigates the implementation of Pancasila values ​​in the context of acculturation of technological innovation to increase efficiency in oil and gas marketing and trading activities in Indonesia. Through literature analysis, this research identifies Pancasila values ​​as a moral and ethical foundation that can guide positive transformation in business practices. This research also explores how technological innovations, such as digitalization and automation, can be combined with Pancasila values ​​to create a more efficient and sustainable system in the oil and gas industry. It is hoped that the results of this research will provide a better understanding of how technology influences efficiency in oil and gas marketing and trading, as well as provide useful recommendations for the oil and gas industry to utilize technology in accordance with the reference value of "Social Justice for All Indonesian People" in order to create fair distribution. and equitable distribution of oil and gas resources for the benefit of all Indonesian people. In this context, implementing the 5th principle means ensuring that the economic and social benefits of the oil and gas industry are not only enjoyed by a few people or regions, but are distributed fairly to all levels of society. This could include sharing income from oil and gas activities, environmental protection, and creation equal employment opportunities.
Analisis Pengelolaan Sumber Daya Alam Sebagai Sumber Pendapatan Ekonomi Masyarakat Lokal di Sempadan Sungai Rungan Kota Palangka Raya
Authors: Nawan Kurniawan  , Riki Cahyadi  , Phebe Tamariska  , Dedi Takari
Published: August 2024

The Rungan River area in Palangka Raya City has abundant natural resources potential, including fisheries, agriculture, and other resources. The local community heavily relies on these natural resources as their main source of livelihood. This research examines the management of natural resources in the area as a source of economic income for the local community by combining descriptive and qualitative methods. The research findings show that the community possesses local wisdom in managing and preserving natural resources, such as Pasah Patahu, Santo Nazar, and technology-based management. However, there are still challenges, such as suboptimal utilization of natural resources, lack of support from the government and related institutions, and underutilization of technology. Further efforts from various parties are needed to optimize the management of natural resources in order to sustainably increase the economic income of the local community.