bluuebunny/crossref_metadata_2025 huggingface dataset:
Taxation of Agricultural Producers: The Consequences of Transformational Changes and Directions for Further Development
Authors:   Lviv Polytechnic National University, Partyn H. O. , Kurylo O. B. ,   Lviv Polytechnic National University, Podaryn A. R. ,   Lviv Polytechnic National University
Published: May 2021

An efficient development of the agricultural sector of the economy of Ukraine is possible only under the condition of stability and optimality of tax legislation, while its constant changes adversely affect the activities of agricultural enterprises. Therefore, the State support and the creation of favorable conditions for development will allow the agro-industrial complex to become a highly efficient and competitive sector of the economy. The article is concerned with studying and analyzing the transformational changes in taxation of agricultural producers in Ukraine. Both the positive and the negative consequences of tax reforms implementation are examined, in particular, the results of the introduction of a single tax for the taxation of agricultural enterprises are considered and the dynamics of volumes of its revenues to local budgets is analyzed; the main problems that arose in the agricultural sector as a result of the reform carried out by the State on receiving the value added tax (VAT) from agricultural enterprises are distinguished and the impact of this reform on the profitability of these enterprises is disclosed. Efficiency of the introduction of the system of budget subsidies for agricultural producers, which were provided to them in connection with the abolition of a special VAT tax regime, is analyzed. Since support for the agricultural sector is one of the strategic priorities for the development of the national economy, the main aspects of the processes of further reform of the taxation system of agricultural enterprises are distinguished. This will increase the efficiency of their activities, improve the financial condition and develop agricultural production in Ukraine. As a result, this will have a positive impact on the increase in tax revenues to budgets of all levels and reduce attempts to evade taxation.
Defining the Essence of the Concept of “Financial Security of Enterprise” and Threats to It
Authors:   Kharkiv National University of Construction Engineering and Architecture, Haidukov M. O. , Shumilo O. S. ,   Kharkiv National University of Construction Engineering and Architecture
Published: May 2021

The essence of the concept of «financial security of enterprise» and threats to it is researched; their classification is provided. According to the results of a comparative analysis of the scholars’ definitions regarding the concepts of «financial security of enterprise» and «threats to the financial security of enterprise», the authors’ own definitions are presented. Financial security of enterprise is considered as an instrument that ensures the sustainability and security of enterprise in the process of implementing its development strategy from the internal and external factors, threats both in the current period of activity and in the future. A threat is a course of events of an external or internal nature, which affects the financial condition of enterprise and entails consequences of varying degrees of severity, the solution of which will require financial, time, labor costs. According to the results of the study of scientific definitions on the essence of financial security of enterprise, some features are allocated. Financial security of enterprise is understood by the authors as: a component that allows choosing and implementing a financial strategy; the ability of enterprise to independently develop and conduct a financial strategy; the result of managed processes, which ensures the acquisition to some extent of its financial freedom; the state of protection of financial interests of enterprise; the financial condition of enterprise; the ability to create and maintain financial conditions at the enterprise; the status of financial security with the ensured business processes. The authors’ own classification of threats according to a number of signs and types is suggested and considered: by the place of origin, by the type of origin system, by the degree of losses, by the possibility of forecasting, by the prospect of impact, by the stability of influence, by the consequences of influence, by the fact of influence, by the threat subjects, by the type of disasters. The research of the essence of financial security of enterprise and threats to it has displayed the complexity and diversity of these concepts. This is evidenced by an extensive range of definitions, each of which has its own characteristics. It should also be noted the absence of a unified classification of threats to financial security.
Effectiveness of the Functioning and Development of Systems: The Updated Approaches to Definitions of SEE-Governance
Authors:   Vinnytsia National Technical University, Burennikova N. V. , Yarmolenko V. О. , Burennikov Y. Y. ,   Vinnytsia National Technical University
Published: May 2021

The article covers the issue of SEE-governance as a means of improving the effectiveness of the processes of functioning of complex systems in the context of «quantity/ quality» definitions. SEE-governance is carried out on the basis of measurement and evaluation of the components of the above-mentioned effectiveness, indicating possible regulatory actions to change the effectiveness of the functioning and development of systems. It is underlined that a special interest among scholars is caused not only by the problems of system development, but also by the states that determine the order of functioning of systems, known as attractors. The article is aimed at disclosing the role and significance of attractors as a basis for the formation of synergistic potential of SEE-governance for the further development of systems, as well as supplementing on this basis the methodology of the mentioned governance on the basis of the authors’ components of effectiveness by understanding of increments and decrements in the context of the «quantity/ quality» paradigm in the «growth/development» narrative – to clarify the algorithms of actions in the process of system management that seeks to develop dynamically. It is noted that the complex of the authors’ indicators of the components of effectiveness of the functioning and development of system in practice allows to form approaches to the assessment of the system states in terms of the above-mentioned effectiveness. This makes it possible to understand what adjustments and at what time of the system functioning should be made so that it operates and develops effectively. It is concluded that resultative, effective processes can serve as attractors capable of directing the development of the system in the right direction when a system is at the point of bifurcation.
Motivasi Pilihan Karir bagi Remaja pada Masa Pandemi Covid-19
Authors: Juliyanti Rina , Aizah Nur
Published: May 2021

Bidang ekonomi, politik, sosial, budaya, hingga pendidikan kini mengalami perubahan karena pandemi Covid-19. Pandemi Covid-19 berdampak pada lulusan yang tinggal dirumah sehingga menyebabkan meluapnya angka pengangguran. Kebanyakan orang hanya menyorot pada sisi negatif pandemi, padahal kita juga berinovasi memanfaatkan peluang dari adanya pandemi Covid-19 untuk hal yang bermanfaat. Motivasi pemilihan karir bertujuan membantu siswa memilih karir melalui bimbingan karir. Bimbingan Karir dimaksudkan untuk membantu siswa agar kenal dan paham akan dirinya, mengenal dunia kerja, serta dapat merancang masa depan yang sesuai dengan bentuk kehidupan yang diharapkan, dapat bertanggungjawab atas keputusan yang diambil secara tepat, sehingga menciptakan pribadi yang bermakna. Dalam penelitian ini menerapkan program bimbingan karir pada delapan remaja lulusan SMA di desa Wlahar. Metode yangdigunakan yaitu dengan diadakan Workshop “Motivasi Pilihan Karir Bagi Remaja Pada Masa Pandemi Covid-19 Di Desa Wlahar ” dengan teknik swakelola. Keberlanjutan kegiatan ini yaitu dengan mengadakan sesi konseling kelompok kepada para lulusan yang terkait dengan perencanaan karir. Hasil para remaja mau mencoba memulai karir dengan berwirausaha bisnis online.
Makna Ritual Manajah Antang Bagi Kehidupan Masyarakat Dayak Katingan di Kasongan
Authors: Sumiatie Sumiatie
Published: May 2021

Kalimantan Tengah yang didiami oleh berbagai suku, seperti suku Dayak ngaju Ma'anyan, Lawangan, Dusun dan sebagainya yang mempunyai keanekaragaman adat istiadat, tradisi dan budaya yang merupakan cerminan dari kekayaan daerah Kalimantan Tengah. Adapun suku yang dibicarakaan dalam penelitian ini adalah suku Dayak Katingan, Kebanyakan dari suku ini mendiami sungai Katingan (Mandawai) dan sebagian besar masih memeluk agama Kaharingan, dengan salah satu tradisinya yaitu Upacara Adat Tradisional Manajah Antang. Upacara tradisional ini merupakan upacara yang sifatnya turun temurun dengan mengundang antang tajahan. Menurut kepercayaan Dayak Katingan, antang tajahan berbeda dengan burung antang biasa, dimana antang tajahan tersebut memiliki kesaktian yang dapat memberi petunjuk atau pertanda dan pertolongan kepada manusia. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mendriskripsikan makna Ritual Manajah Antang bagi kehidupan masyarakat Dayak Katingan di Kasongan Kabupaten Katingan. Pendekatan yang digunakan dalam penelitian ini adalah metode deskriftif dalam bentuk kualitatif dengan Teknik pengumpulan data berupa observasi partisipasi atau pengamatan terlibat serta komunikasi langsung dalam bentuk wawancara. Berdasarkan hasil analisa dan interprestasi bahwa tujuan penyelenggaraan Upacara Adat tradisional Manajah Antang di anggap mengandung makna untuk membantu mengatasi kesulitan masyarakat, dapat menimbulkan rasa aman, bisa memberikan petunjuk , dapat membawa keselamatan bagi yang melakukan perjalanan jauh sehingga sampai ketujuan, dapat meningkatkan kehidupan sosial masyarakat, serta dapat memberikan penghidupan yang lebih layak dalam membuka lahan bagi masyarakat.
Penyelesaian Kasus Tanah Dengan Dengan Surat Tanah Lebih Dari Satu ( Sertifikat Ganda) Di Kota Palangka Raya
Authors: Susilowati Eny
Published: May 2021

Tanah merupakan suatu kebutuhan dari setiap warga negara saat ini. Kebutuhan akan tanah terlihat dari antusias setiap orang akan memperoleh dan mempertahankan tanah yang mereka inginkan dan mereka miliki. Tanah yang merupakan karunia dari Tuhan Yang Maha Esa, memiliki nilai yang sangat tinggi secara ekonomi, sosiologi, maupun secara derajat seseorang ditengah masyarakat. Seiring perkembangan akan kebutuhan tanah disaat ini, bersamaan dengan itu juga berkembang pula regulasi-regulasi atau aturan yang mengatur bagaimana cara memperoleh serta mempertahankan tanah tersebut. Pemerintah yang berwenang mengeluarkan segala jenis aturan tersebut merasa harus untuk mengeluarkan peraturan-peraturan tentang pertanahan, maka dibentuklah Undang-undang Pokok Agraria yaitu Undang-undang No. 5 Tahun 1960. Namun peraturan-peraturan tersebut belum sepenuhnya melindungi para pemegang hak atas tanah. Karena besarnya nilai tanah tersebut, sering menimbulkan sengketa pertanahan. Metode pendekatan yang digunakan dalam penelitian ini menggunakan metode penelitian hukum empiris, yaitu penelitian yang menitik beratkan terhadap data primer. Faktor yang menyebabkan surat tanah menjadi ganda adalah kurang telitinya panitia ajudikasi dalam mengumpulkan data fisik tanah yang dimohonkan pendaftarannya, sering mengakibatkan terjadinya overlapping (tumpang tindih) surat tanah. Selain hal tersebut kurangnya pengetahuan masyarakat tentang prosedur pembuatan surat tanah, sehingga dimanfaatkan oleh oknum perangkat desa atau pejabat badan pertanahan dengan memalsukan data – data yang di perlukan dalam rangka pendaftaran tanah. Penyelesaian sengketa yang dapat dilakukan di Badan Pertanahan Nasional (BPN) adalah memfasilitasi dalam Mediasi/Musyawarah. Badan Pertanahan Nasional berperan sebagai tempat mediasi atau tempat menyelesaikan sengketa secara kekeluargaan tanpa melewati pengadilan.
Studi Potensi dan Peluang Ekowisata Di Hutan Desa Tangkahen Kecamatan Banama Tingang Kabupaten Pulang Pisau
Authors: Tangkasiang Yos A. , Baddak Kristanto.V.
Published: May 2021

Kegiatan konservasi dapat berjalan dengan baik jika mampu mengakomodasikan kepentingan ekonomi masyarakat setempat, salah satunya melalui kegiatan ekowisata. Penelitian ini akan melakukan pengukuran tentang seberapa besar potensi serta peluang Hutan Desa Tangkahen di Kecamatan Banama Tingang Kabupaten Pulang Pisau. Metode yang digunakan adalah metode survei dan parameter pengukuran potensi yang digunakan adalah akses, daya dukung/sumber daya, fasilitas pendukung, interaksi sosial serta tingkat pengetahuan/ketrampilan masyarakat. Sampel dipilih dari semua pengunjung yang dapat ditemukan selama periode September – Oktober 2020. Hasil penelitian menunjukkan bahwa Hutan Desa Tangkahen (HDT) mempunyai daya tampung 134 orang per hari dan dapat bertambah jika fasilitas jalur penjelajahan di tambah sementara penilaian potensi HDT termasuk kategori sedang dengan nilai 62.581.
Mitigasi Pencegahan Disorientasi Seksual Melalui Pendidikan Karakter Berlandaskan Nilai-Nilai Kemuhammadiyahan Pada Generasi Millenial
Authors: Kholisotin Lilik , Azzakiyah Lailatul Fithriyah
Published: May 2021

Penelitian ini bertujuan mencegah LGBT pada generasi millenial melalui pendidikan karakter berlandaskan nilai-nilai Kemuhammadiyahan. Pendekatan penelitian yang digunakan dalam penelitian ini adalah metode pre-eksperimen. Jenis metode eksprimen dalam penelitian ini adalah pre-eksperimental design dengan menggunakan one group pre-test dan post-test design. Berdasarkan hasil analisis statistik menggunakan paired samples test, diperoleh hasil pretest 57.43 dan meningkat pada hasil posttest menjadi 119.04. Berdasarkan hasil uji paired samples test dapat dikatakan bahwa mitigasi pencegahan disorientasi seksual melalui pendidikan karakter berlandaskan nilai-nilai Kemuhammadiyahan pada generasi millenial efektif mencegah perilaku LGBT.
Persepsi Masyarakat Bataran Sungai Kahayan Terhadap Pencemaran Kualitas Air
Authors: F.Dirun Muhamad Katma , Gumiri Sulmin , Negara Danes Jaya
Published: May 2021

Provinsi Kalimantan Tengah memiliki karakteristik Pulau Kalimantan pada umumnya yang dipenuhi wilayah hutan, rawa-rawa, hingga lahan gambut yang luas. Selain itu juga dilalui banyak sungai-sungai yang melewati berbagai wilayah daratan Provinsi Kalimantan Tengah dengah Sungai Barito sebagai sungai yang terpanjang hingga mencapai 950 Km, disusul sungai Katingan dengan panjang 650 Km, sungai Kapuas 625 Km dan Sungai Kahayan sepanjang 600 Km. Mereka hidup dari bercocok tanam, berkebun, berburu dan memanfaatkan hasil hutan non kayu dari sekitar areal tersebut. Penelitian ini bertujuan mempelajari tentang Persepsi masyarakat tersebut diatas terhadap pencemaran kualitas air, terutama dalam melindungi Sungai Kahayan sebagai sumber air bersih.

Metode penelitian yang dilakukan merupakan Penelitian deskriptis analitis, dimana peneliti mengidentifikasi persoalan dengan melakukan studi awal setelah peneliti mengumpulkan data primer dan data sekunder dengan cara mengolah data yang berasal dari kuesioner yang disebarkan kepada responden selanjutnya data diproses dan dianalisis. Lokasi penelitian ini berada di Bantaran Sungai Kahayan dan Rungan, meliputi Desa Bawan, Tumbang Rungan, dan Kota Palangka Raya. Provinsi Kalimantan Tengah, Teknik sampling menggunakan purposive sampling technique dengan jumlah sampel adalah 100 responden.
Analisis Jumlah Penawaran dan Nilai Jual Buah Lokal dan Impor di Pasar Tradisional Kota Medan
Authors: Siregar Aflahun Fadhly , Salsabila Salsabila , Tanjung Ade Firmansyah
Published: May 2021

The consumption needs of the Indonesian population for fruits is quite high but cannot be balanced with the low national fruit production so that market needs are not fulfilled. When compared with local fruits in Indonesia, the level of demand for imported fruit is higher and much in demand by consumers because of the relatively cheaper price, maintained quality and in accordance with the wishes of consumers. The objective of this research is to analyze the number of local and imported fruit supplying which supplied by retailers, analyze the selling value of local fruits and imports offered, analyze the influence of selling prices on the supply of local fruits and imported fruits by retailers of fruit in the traditional market of Medan City. The analysis method used is a simple linear regression model. Data collection method through the dissemination of questionnaires and interview techniques to local and import fruit retailers in the traditional market of Medan. The results of the study obtained that the average number of local fruit supply was as much as 132 kg/day while imported fruit as much as 23 kg/day. The selling value of local fruit was higher than imported fruit which was Rp 2,126,340/day and Rp 1,520,840/day. The selling value of local fruit was higher than imported fruit which was Rp 2,126,340/day and Rp 1,520,840/day. Based on the results of the analysis, the selling price positively influenced the local fruit supplying with a significance value of 0.042 (<0.05). Similarly, the selling price of imported fruit has a positive effect on the offer of imported fruit with a significance of 0.002 (<0.05).
Potensi Karbon dan Jasa Lingkungan: Studi Hutan Lindung Gunung Bondang Kabupaten Murung Raya, Kalimantan Tengah, Indonesia
Authors: Purnawan Eldy Indra , Jemi Renhart , Triadi Antonius , Perkasa Petrisly
Published: May 2021

This research was examine the potential for CO2 absorption and the provision of other ecosystem services of the Dipterocarpaceae-dominated Gunung Bondang Protection Forest in Murung Raya Regency, Central Kalimantan. The study focuses on potential carbon and ecosystem services in the form of CO2 sequestration, O2 production and payments in the form of Carbon creditsin the Gunung Bondang Protected Forest area.The study was conducted non-destructively using the parameters of the diameter and total height of the tree. The results showed the composition of the tree species was dominated by Dipterocarpaceae family, the potential biomass was 624.86 tons/ha, the potential C was 293.68 tons/ha and the potential of environmental services in the form of CO2 absorbed was 1,077.83 tons/ha, the production O2 was 786.81 tons/ha and the carbon credits was US$ 41,788/ha. Moreover, these result show the strong relevance of the Gunung Bondang Protection Forest for climate change mitigation. The protection and restoration of degraded forest parts contribute to the climate mitigation goals set by the Indonesian government, and the issuance of Carbon credits will be an important financial incentive for sustainable forest management and conservation.
Metode Penyaringan Ekstrak Daun Kelor (Moringa oleifera) sebagai Pupuk Organik Cair bagi Pertumbuhan dan Hasil Tanaman Sawi (Brassica juncea, L)
Authors: Ihsan Mohamad , Rachmawati Srie Juli , Styadi Irsan
Published: May 2021

The use of liquid organic fertilizers is currently increasing. This study aims to determine the effect of the moringa leaf extract filtering method (Moringa oleifera, Lam) as a liquid organic fertilizer for growth and yield of mustard greens (Brassica juncea, L) and to determine the response of plant to the concentration of liquid organic fertilizer. The research design used was a two-factor factorial randomized completely block design with three replications. The first factor treatment was the type of moringa leaf extract filtering method (filtered with cloth, filtered with ordinary filter paper, and filtered with Whatman filter paper). The second factor was the concentration of organic liquid fertilizer from moringa leaf extract (0%, 5%, 10%, 15%). The data were analyzed with variance at the 5% and 1% significant levels, and were further tested using Duncan's Multiple Range Test (DMRT) at the 5% significant level. The results showed that the filtering method of moringa leaf extract had an effect on mustard greens for the parameters of plant height, leaf width, fresh plant weight, consumption of mustard greens per plant, and weight of consumption of mustard greens per plot. The filtering treatment of moringa leaf extract using ordinary filter paper gave the best results, with the best concentration of extracts was 5%.
Pengaruh Rendaman Ekstrak Bawang Merah dan Rootone –F Terhadap Pertumbuhan Stek Batang Sungkai (Albertisia papuana Becc.)
Authors: Monis Julia R. M. , Tangkasiang Yos A. , Hakim Arief R. , Indrayanti Asro’ L. , Yustha Yulia
Published: May 2021

Efforts to cultivate sungkai plants are hampered due to the limitations of good seedlings. Sungkai plants reproduce by seeds and stems (cuttings). This research will try to investigate the effect of using Growth Regulatory Substances (ZPT)against stem cuttings of sungkai plants. The study was designed in the Draft Randomized Complete (CRD) with 2 factors, each with 5 treatments. The factors tested were (1) synthetic auxin (Rootone F) with 5 concentrations, i.e. 20 grams / l (R1), 40 grams / l (R2), 60 grams / l (R3), 80 grams / l (R4) and 100 gram / l (R5); (2) natural auxin (onion extract with 5 concentrations, i.e. 20% (B1), 40% (B2), 60% (B3), 80% (B4) and 100% (B5). Besides that control plots were also carried out, which were not treated at all. Each treatment was repeated 3 times, so in a manner in total there were 33 experimental units (including 3 treatment experimental units control). The results showed that giving Rootone F solution affected the growth of sungkai stem cuttings (Albertisia papuana Becc.) on the observed variabels, namely shoot height, number of leaves, root length, and root wet weight. Giving Rootone F solution to sungkai stem cuttings at a concentration of 80 grams and immersion for 24 hours gave the best effect.
Sifat Mekanika Kayu Tumeh (Combretocarpus rotundatus Dans) pada Arah Radial
Authors: Supriyati Wahyu , Alpian Alpian
Published: May 2021

Communities in Kalimantan areas need wood for building materials. They use Tumeh wood (Combretocarpus rotundatus Dans) because of its found abundantly in forest area in Central Kalimantan. Tumeh is a kind of pioneer. Wood parts affect the quality of wood. The purpose of this study was to study the effect of the radial position on the mechanical properties of wood tumeh. The properties of the wood analyzed is hardness, Modukus of Rupture (MOR) and Mdukus of Elasticity (MOE) (British Standard No.373,1957). Data analysis using Completely Randomized Design (CRD. The results show that the location in the radial direction has no significant effect on hardness, MOR and MOE values.The highest value of hardness and MOR was near the bark and then decreased in the middle and near the heart, respectively. Meanwhile, the highest MOE value is near the heart, then decreases in the middle and near the bark, respectively This research can be continued on the physical and chemical properties of the wood for a more comprehensive understanding. Research in different directions and at different diameters can also be carried out as a comparison.
Reduksi Warna Methylen Blue (MB) dengan Granular Zeolit Klinoptilolit Teraktivasi
Authors: Afifah Anshah Silmi , Adicita Yosef , Suryawan I Wayan Koko
Published: May 2021

Zat warna metylen blue (MB) merupakan zat warna dasar yang sering digunakan dalam kegiatan industri di Indonesia. Teknologi yang dapat diterapkan dalam aplikasi pengolahan limbah cair yang mengandung MB adalah adosorbsi dengan granular zeolit. Tujuan dalam percobaan ini adalah untuk mengetahui proses adsorpsi dengan menggunakan granular zeolit. Zeolit yang sudah berbentuk granular dicuci selama 24 jam dan diaktivasi dengan penambahan KMnO4. Inisial konsentrasi yang digunakan dalam percobaan ini adalah 1 ppm; 5 ppm10 ppm; 20 ppm; dan 30 ppm. Efisiensi penyisihan warna MB tertinggi adalah 85,49% dengan inisial konsentrasi MB sebesar 5 ppm. Korelasi yang cukup baik dihasilkan pada masing-masing isoterm Langmuir sebesar 0,8248 dan isoterm Freundlich sebesar 0,9523.
Kajian Dampak dan Adaptasi Perubahan Iklim di Kalimantan Tengah
Authors: Kamaliah Kamaliah , Marlina Sari
Published: May 2021

Perubahan iklim melanda beberapa wilayah Indonesia yang secara geografis mempunyai tingkat kerentanan cukup tinggi, sehingga diperlukan adaptasi sebagai upaya meningkatkan ketahanan masyarakat untuk pembangunan berkelanjutan. Kalimantan Tengah termasuk rentan terhadap dampak dari perubahan iklim yang saat ini terjadi. Berdasarkan fenomena tersebut, penelitian ini bertujuan mengetahui dampak dan bentuk adaptasi perubahan iklim di Kalimatan Tengah melalui penelitian kualitatif deskriptif. Penelitian dilakukan pada Mei sampai November 2019 dengan teknik pengumpulan data berupa observasi dan kajian studi litelatur. Hasil penelitian menunjukkan bahwa, adanya perubahan iklim di Kalimantan Tengah meskipun tidak bersifat ekstrim namun berdampak pada masyarakat menderita penyakit Demam Berdarah Dengue dan malaria. Penyakit ini berkaitan dengan kondisi lingkungan dan perilaku masyarakat karena perubahan iklim. Adaptasi perubahan iklim yang sebaiknya dilakukan sebagai proses penyesuaian terhadap perubahan iklim dari kondisi iklim aktual atau di masa depan agar dapat mempersiapkan dengan lebih baik untuk bertahan dari peristiwa fisik, seperti ketersediaan ruang terbuka hijau, pengelolaan dan system pertanian yang ramah iklim.
Peran Masyarakat Dalam Memantau Penggunaan Dana Desa
Authors: Segah Boby
Published: May 2021

This study aims to analyze the role of the community in monitoring the use of village funds. Considering that the village carries out self-government, the village administration consists of a village government which includes the village head and village officials. The phenomenon of using village funds has occurred since the distribution of funds to villages through the fantastic APBN, so there is a need for monitoring in the use of village funds.

In this study, the research method used was literature study method. The literature study used is a method used to collect data or sources related to the topics raised in this paper. The literature studies obtained were sourced from various kinds such as regulations/laws, journals, books and other documentation.

The results showed that the role of the community in monitoring the use of village funds was still not optimal. This is reflected in the lack of supervision from the community. This is due to the fact that public complaint channels are not well managed by all regions and the scope of evaluation and supervision by the Camat is not optimal. There is no institutional mechanism for transparency and accountability of village funds to the community.
Persepsi Masyarakat Dalam Program Kota Tanpa Kumuh (KOTAKU) Di Kawasan Kelurahan Pahandut Kota Palangka Raya
Authors: Kusnah Arifah Mir'atul , Satia Muhammad Riban , Putra Muhammad Nur Tanja
Published: May 2021

This study aims to determine the Community Perceptions in the City without Slums Program (KotaKu) in the Pahandut Urban Area Palangkaraya City. The method used is qualitative. The researcher wants to describe the Community Perception in the City without Slums Program (KotaKu) in the Pahandut Urban Area of ​​Palangka Raya City by using 5 (five) performance indicators, namely Stimulation, Organization, Interpretation-evaluation, Memory, and Recall. The data source consisted of primary data, namely the results of interviews with 2 officials of the City Coordinator of the City of My City and the Acting Housing and Settlement Areas and 5 community members who received the KotaKu Program in the Pahandut Kelurahan, while the secondary data source was the SK Palangka Raya Mayor Document Number 188.45 / 130/2016 and Pahandut Village basline data.

The results showed that the Community Perception in the City without Slums Program (KotaKu) in the Pahandut Kelurahan of Palangka Raya City that the facilities provided to the community could not be used optimally in accordance with their functions and lack of public awareness that the slum was a problem they had to solve itself, the government is only a tool to help provide the facilities they need for these problems. Cause this program is less than optimal even though the government has done its job well, because the impelamator of this program is the community itself. The program will be said to be successful if the facilities built can be used by the community. Suggestions from researchers provide regular outreach to the community, with the aim to change the community mindset that is the main problem of this program. Not only socialization, the government should continue to evaluate and remind that this function continues to work by the Working Group.
PKM Pengembangan dan Pengolahan Produk Buah Naga di Kecamatan Samboja Kabupaten Kutai Kartanegara
Authors: Wahyuni Marjan , Fauziah Fenty , Marwati Marwati
Published: May 2021

Samboja district in Kutai Kartanegara Regency has a fairly good economic potential: dragon fruit cultivation. Dragon fruit farmers in Samboja District, especially members of the women's farmer group in Sei Merdeka Village, face several problems. When they enter the harvest period, dragon fruit is attacked by plant pests. Dragon fruit is only a few and is supplied by middlemen who are also buyers of the dragon fruit harvest. Middlemen buy the dragon fruit at a meager price compared to market prices. On the other hand, farmers cannot sell dragon fruit themselves directly in supermarkets or in traditional markets. This PKM activity will provide training on how to plant dragon fruit, so that plant pests do not attack it to partner members of the women farmer groups and PKK women's groups. This effort can break the dependence of women farmer group members on middlemen. The PKK group of women who became partners in this activity was given knowledge and skills for further dragon fruit cultivation; the results of this cultivation were processed into various commercial food products, such as noodles, jam brownies, jelly, and syrup. The results and outputs of this PKM activity increase the knowledge and skills of members of the women farmer groups and PKK women in processing dragon fruit into various processed food products. It is also hoped that new MSMEs based on processed dragon fruit products will grow
Bimbingan Teknis Pertanian Organik sebagai Penerapan Teknologi Budidaya Ramah Lingkungan kepada Perkumpulan Kelompok Tani Gapsera Sejahtera Mandiri
Authors: Dulbari Dulbari , Yuriansyah Yuriansyah , Sutrisno Hery , Maksum Arief , Ahyuni Destieka , Budiarti Lina , Saputra Hidayat , Sari Miranda Ferwita
Published: May 2021

Organic agriculture was a cultivation system that applies the concept of sustainable agriculture. Organic farming systems depend on natural ingredients without using synthetic chemicals. Organic cultivation was environmentally friendly by farming activities by continuing to minimize negative impacts on the surrounding environment. This activity aims to provide knowledge and skills on the concept of sustainable agriculture, which is carried out through the application of an organic farming system at Polinela Organic Farm. Technical guidance activities are carried out at the Polinela Organic Farm, Lampung State Polytechnic, on Tuesday, March 10, 2020. Participants were the Association of ‘Sejahtera Mandiri’ Farmers Groups Rejo Asri Village, Seputuh Raman, Central Lampung. The application of environmental friendly in agricultural aspects was reflected in the management of the concept of organic agriculture carried out by Polinela Organic Farm. The concept of environmental friendly in agricultural development was implemented by taking into various aspects, such as the use of inorganic fertilizers with high efficiency, the application of pest and disease control by notice the natural ecological balance, the application of integrated crop management, the application of a clean and healthy farming system, the maintenance and strengthening of physical fertility, chemical, and biological in nature and the use of effective technology based on local wisdom.
Penerapan Fermentasi Pakan Ternak dan Pemasaran Online untuk Meningkatkan Pendapatan Petani
Authors: Zaenuri Muchamad , Suswanta Suswanta , Iqbal Muhammad
Published: May 2021

Dukuh Sikepan Ngagrong Village is one of the villages located in Gladagsari District, Boyolali Regency, Central Java Province. Plantations and animal husbandry are the sources of livelihood for the people of Dukuh Sikepan, most of whom work as farmers and breeders. Also, the limited knowledge of residents about animal feed fermentation has made residents only provide feed with ordinary grass, which is only found in the rainy season. So that during the dry season, residents have to buy feed elsewhere at a higher cost. The not yet optimal marketing of agricultural products and development is also an obstacle for Sikepan residents. Thus, it is necessary to have a community service program that is expected to help the people of Sikepan Hamlet reduce the problems they are facing. Through the method of extension, education, and assistance to develop public knowledge to recognize and utilize agricultural knowledge about animal feed fermentation and education about post-harvest online marketing in Sikepan Hamlet, it is necessary to do it. KKN students, assisted by Field Supervisory Lecturers, carry out community service programs that interact with the community. The KKN-PPM program is beneficial for residents in carrying out livestock feed fermentation, providing technical training to enable farmers to do what they need. Besides that, with online marketing training, mothers and adolescents can sell their products smartly.
Peningkatan Pengetahuan tentang Pencegahan Infeksi dan Penyebaran Penularan COVID-19 di Panti Asuhan/LKSA Darul Tazkiyah Kota Palangka Raya
Authors: Purbayanti Dwi , Ardina Rinny , Suryadini Halida
Published: May 2021

COVID-19 infection regardless of age. It can infect children, adults, and older adults. Children and older adults are high-risk groups of infection. An orphanage where many children live in one place with a high risk of transmission of the SARS-CoV-2 virus. Education about prevention of infection and the spread of COVID-19 transmission at Darul Tazkiyah orphanage Palangka Raya was needed. The implementation methods included a pre-test, education about COVID-19, post-test, and submission of calendars containing information on prevention of COVID-19, posters, betel leaf extract hand sanitizers and health protocols banners. A total of 46 orphanage children became respondents. The paired sample t-test showed that p-value (0.000) <0.05. It meant there was a difference between pre-test and post-test results, which meant there was an increasing children's knowledge about prevention of infection and the spread of COVID-19 transmission at Darul Tazkiyah Orphanage, Palangka Raya. Based on the results of the service activities carried out, it showed that providing education can increase children's knowledge about how efforts to prevent transmission of COVID-19, so it is hoped that this increased knowledge can minimize transmission of COVID-19 and help government programs to reduce positive cases of COVID-19 in Palangka Raya in particular.
Pemberdayaan Keluarga tentang Kemandirian Lansia dalam Pemenuhan Aktivitas Sehari-Hari di Posyandu Lansia Rindang Benua Wilayah Kerja Puskesmas Pahandut Palangka Raya
Authors: Berthiana Berthiana
Published: May 2021

Elderly residents need to be given attention because usually, at old age, there will be many complaints/health problems due to decreased organ function. Therefore it needs various supports from various parties, especially families, in increasing the independence of the elderly in fulfilling daily activities so that the elderly can maintain their health as optimal as possible. The results showed that increased knowledge about good family support and awareness of the elderly in doing their own independent activities would improve the quality of life of the elderly in their old age. There are two evaluations carried out in this community service: pre-test and post-test evaluation. For the pre-test results of 30 participants, 45% are good, and 55% are not good after the activity process is carried out; the post-test gets 90% good and 10% less good. The conclusion from the implementation of community service participants in community service activities can understand and understand the role of the family regarding the independence of the elderly in fulfilling daily activities
Peta Digital Dusun Pagersari, Mranggen, Srumbung, Magelang Berbasis Aplikasi CarryMap
Authors: Adly Emil
Published: May 2021

Pagersari is a hamlet located in Srumbung Magelang District, which is planned to be developed into a tourist village. To access the hamlet, a map showing the location and informative information is needed so that tourists can easily reach the location. The hamlet must have an information system containing partial administrative data. The problem often occurs the lack of administrative processing that provides complete, accurate, and easy-to-update data. This service aims to update the hamlet information system by mapping the hamlet, which contains information on population data and other attributes according to the needs based on Geographical Information Systems (GIS) and assisted by using ArcGIS then exported to CarryMap software. The implementation method is collecting population data from family cards, taking coordinate points, and inputting the ARCGIS software. The results obtained are that the public can find out in detail the location of the residents' houses and the population data available in the form of an online map. Therefore, the community can more easily access or update the hamlet population data through the operator. The community can also list the business opportunities they have. With an accurate digital map, it can make it easier for the outside community to find the location of tourist attractions that the village will plan as a tourism village by the potential of each hamlet.
Peningkatan Pendapatan Pengrajin melalui Produksi Briket Ramah Lingkungan
Authors: Sukamta Sukamta , Indardi Indardi
Published: May 2021

The problems faced by coconut shell charcoal craftsmen are production capacity, product quality, and low selling prices. Low product quality is due to the absence of quality standards in the production process. This activity aims to improve the management quality and add value to charcoal products by turning them into briquettes to increase the selling price. Implementing activities is divided into two different problem areas that one partner handles: production problems and management problems (raw material management, production process management, packing, and warehousing management, shipping management, product quality assurance management, and marketing management). The output of this community service activity is that coconut shell charcoal has been produced with an increased quality than before in terms of the low water content of less than 7%. Likewise, the briquettes to those produced are of high quality. There is an increase in added value through processing shell charcoal into briquettes which have significantly increased revenue and profit.
Inisiasi Pengembangan Induk Bank Sampah Cawas
Authors: Samidjo Gatot Supangkat , Isnawan Bambang Heri , Triyono Triyono
Published: May 2021

Cawas Village has launched a Garbage Bank in every RW in its area, one of which is RW 09 Kuncen, which has succeeded in establishing the Manunggal Sejahtera Waste Bank. The focus of this program is the development of a waste bank to become the Parent Garbage Bank, both in management and in technical implementation. The objective of this activity is the compilation of the Cawas Village Kuncen Waste Bank Master Development Plan which is in line with the Cawas Village RPJMDes regarding waste management, both inorganic and organic. The Direct Action method is applied in community service programs by increasing management capabilities through socialization activities, training, practice, study visits, and Waste Bank Master planning documents preparation. The presence of the Covid-19 pandemic diverted some community empowerment activities to community efforts in overcoming Covid-19. Community empowerment is done online. The results achieved have not been optimal due to the Covid-19 pandemic, so that several strategic activities related to the initiation of the main waste bank development have been hampered. Some of the results were achieved, the agreement to build a waste bank was continued after the pandemic, a demonstration area for the reuse of waste as a planting place, preparation and implementation of an environmental competition for waste management, and activities to prevent the spread of Covid-19 (environmental sanitation and checking body temperature at the entrance to villages and mosques). The response of partner satisfaction to program implementation is above 80%, and 100% hope that it will continue
Cover, Content, and Editorial Note from Pengabdianmu J Pengabdian Masyarakat Vol. 6 No. 3 April 2021
Authors: PengabdianMu J Pengabdian Masyarakat Chief Editor Of
Published: May 2021

Assalamu’alaikum Wr. Wb.

Dear reader, now PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat re-published on Volume 6 Issue 3 April 2021. This edition marks a change in publication frequency from four times to six times a year.

The publication of PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat certainly participates in disseminating the results of community services in science and technology development conducted by lecturers and researchers especially from UM Palangkaraya and other universities.

This edition contains 16 articles consisting of Education, Social and Political, Agriculture, and Health Science topics. Editorial boards are fully aware that there are still room for improvement in this edition, hence with all humility willing to accept constructive suggestions and feedback for improvements to the publication for the next editions.

The editorial board would like to thank the University, all editors and reviewers, and contributors of the scientific articles who have provided the repetoire in this issue. We hope that all parties, especially the contributors of the articles, could re-participate for the success of the publication in the next edition on June 2021.

Wassalamu’alaikum Wr. Wb.
Penerapan Prinsip Good Governance Dalam Pelayanan Publik Di Puskesmas Betungan Kota Bengkulu
Authors: Triyanto Deni , Purnawan Heru , Saputra Boni
Published: May 2021

Penerapan prinsip good governance dalam pelayanan publik pada bidang kesehatan dapat terwujud apabila pelayanan di Puskesmas Betungan dilaksanakan secara transparan, responsif, efektif dan efisien waktu. (Dwiyanto, 2015) Tujuan penelitian ini adalah untuk mendeskripsikan penerapan prinsip good governance dalam pelayanan publik di Puskesmas Betungan Kota Bengkulu, dengan menggunakan metode penelitian deskriptif kualitatif, informan dalam penelitian ini adalah petugas pelayanan, bidan, perawat dan komunitas. Hasil penelitian mengungkapkan bahwa penerapan good governance dalam pelayanan publik di Puskesmas Betungan Kota Bengkulu sudah cukup maksimal, terlihat prinsip transparansi, responsivitas, prinsip efektifitas dan efisiensi dalam pelayanan kesehatan di Betungan. Puskesmas telah dilaksanakan cukup optimal seperti ketersediaan papan informasi pelayanan, ketersediaan standar pelayanan minimalis, dan adanya monitoring dan evaluasi yang dilakukan oleh Puskesmas untuk meningkatkan pelayanan kesehatan, yang menjadi permasalahan adalah masyarakat pengguna jasa belum mampu mengakses informasi secara luas (berbasis elektronik), belum tersedianya layanan pengaduan online, tidak tersedianya kotak saran dan layanan yang dirasa masyarakat belum mendapatkan pelayanan prima.
Kualitas Standar Pelayanan Publik Di Ruang Cempaka (Nifas Ponek) RSUD dr. Doris Sylvanus Palangka Raya
Authors: Sari Puspita , Rahmaniati Rita
Published: May 2021

This study aims to determine the Quality of Public Service Standards in Cempaka Room (Postpartum Ponek) RSUD dr. Doris Sylvanus. This research is a qualitative research with a naturalistic descriptive approach. Data collection is done by using interviews, observation, and documentation. Researchers Want to Describe How the Quality of Public Service Standards in Cempaka Room (Postpartum Ponek) RSUD dr. Doris Sylvanus, can work well with the community. The author uses 6 (Six) Public Service Standards, 1) Service Procedures, 2) Completion Time, 3) Service Costs, 4) Service Products, 5) Facilities and Infrastructure, 6) Competency of Service Providers.

The results of research and interviews that have been conducted can be concluded that the Quality of Public Service Standards in Cempaka Room (Postpartum Ponek) RSUD dr. Doris Sylvanus still found several people who complained about the existing services, namely: (a) The completion time was not good enough in providing inpatient guarantee completion time, because the time of 3x24 hours was still felt to be too short for the recipient of services and the service flow was not yet one door so it needed long time in administrative management, (b) Facilities and service infrastructure contained in Cempaka Room (Postpartum Ponek) dr. Doris Sylvanus Palangka Raya which is still lack of medical aids so it is very difficult in providing health services.

The author's suggestion to improve the quality and service in order to increase community satisfaction can be done by improving in terms of the existence of information boards on administrative service flow on the wall. The Hospital must procure new medical devices to support the quality of hospital health, increase maintenance of Hospital goods facilities and inadequate public facilities.
Kinerja Pelayanan Publik di Kantor Camat Dumai Timur
Authors: Erinaldi Erinaldi
Published: May 2021

The main role of the government towards the people is to provide services in order to meet the needs desired by the community. Likewise, Dumai Timur District office is demanded to provide quality services for the community. To meet these needs requires good and skilled employee performance in supporting the acceleration of service. In its implementation, there are still complaints from some people about convoluted procedures, the absence of certainty in-service time, and less responsive officers. The purpose of this study was to determine the factors that affect service performance at Dumai Timur District office. The theory used in this research is the theory (Ratminto & Winarsih, 2013)which states there are (13) factors that influence service performance, namely service strategies, client-oriented officers/officers, client-oriented service systems, management commitment, formulation of organizational goals, standardization of tasks, team cohesiveness, person-job suitability, technology-job suitability, control reality, role clarity, role conflict, management level. Respondents in the study were all 29 employees with the census sampling technique. Data analysis used descriptive statistics with the Rating Scale measurement scale. The results of the study in the factors that affect the performance of services at Dumai Timur District office are categorized as quite good, with an average of 2236 (65.90%).