p-Index From 2021 - 2026
5.265
P-Index
Claim Missing Document
Check
Articles

Proposal For the Implementation of Isak 335 In the Presentation of Financial Reports of Children's Care Institutions (PSAA) Hamzah Ludin Fitri, Sri Adella; Ramadhani, Ilas; Alhumairo, Kamila; Safitri, Lidia; Amanda, Putri
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.510

Abstract

This research aims to identify and improve transparency and accountability in the preparation of financial reports at the Hamzah Ludin Child Social Welfare Institution (PSAA), located at Jl. Kutianyir, Simpang Baringin Tumbang, Kenagarian Kubang, Guguak Subdistrict, Lima Puluh Kota Regency, by referring to ISAK 335. ISAK 335 is a standard that provides guidelines for preparing financial statements for social institutions, which often face challenges in understanding and applying the correct accounting principles. The main issue raised in this study is the difficulty faced by PSAA Hamzah Ludin in preparing financial reports in accordance with ISAK 335, caused by the lack of understanding among the management regarding the correct accounting standards and the relevance of their application in the context of social institutions. The research method used is a qualitative approach, with the primary data collection technique being in-depth interviews with the management of PSAA Hamzah Ludin. The interviews were conducted using two approaches: structured and semi-structured interviews, to explore in more detail the recording and presentation of financial reports at the institution. The findings indicate that despite initial understanding challenges, the implementation of ISAK 335 can improve the quality of financial reports at PSAA Hamzah Ludin. The application of this standard can enhance transparency and accountability, as well as strengthen financial management at the social institution. This study also provides several strategic recommendations, including training for the management on the appropriate accounting standards, to facilitate PSAA Hamzah Ludin in preparing financial reports that are more in line with applicable regulations and improve the overall performance of the institution.
IMPACT OF TRANSLATION TECHNIQUES ON CHARACTERIZATION AND SUBTITLE QUALITY IN THE GOOD DOCTOR (2017) Amanda, Putri; Dewi, Ida Kusuma; Sawardi, F. X.
Language Literacy: Journal of Linguistics, Literature, and Language Teaching Vol 9, No 2: December 2025
Publisher : Universitas Islam Sumatera Utara (UISU)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/ll.v1i1.12379

Abstract

This qualitative study examines a key challenge in Audiovisual Translation (AVT): balancing technical constraints with the stylistic fidelity required to represent characters with distinctive communicative traits, focusing on Dr. Shaun Murphy, a character with Autism Spectrum Disorder (ASD) in The Good Doctor (2017). The study analyzes English source dialogues and their Indonesian subtitles across seasons 1–4, employing a descriptive qualitative method with a stylistic approach. The analysis identifies the types and functions of repetition, the translation techniques used, and subtitle quality based on accuracy, acceptability, and readability. Expert focus group discussions were conducted to validate the findings. Results show that deletion, reduction, and discursive creation frequently remove repetitions, reducing emotional nuance and weakening ASD-related speech features, thus diminishing character distinctiveness. Conversely, preserving repetitions maintains character integrity and enhances subtitle quality. Theoretically, this study contributes to AVT by highlighting the importance of stylistic fidelity in translating neurodivergent discourse and recognizing repetition as a marker of character identity. Practically, the findings underscore the need for preservation-oriented techniques to prevent character erasure and to support authentic representation of ASD characters.
PENERAPAN PSAK 65 DALAM HUBUNGAN PUSAT DAN CABANG TOKO BANGUNAN USAHA BARU Ramadhani, Ilas; Huda, Naimatul; Amanda, Putri; Putra, Yosep Eka; ., Megarahmi
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.146

Abstract

This research is motivated by the weak implementation of accounting in MSMEs that have developed into more than one business unit, such as Toko Bangunan Usaha Baru, which, despite having a head office and branches, does not implement a structured financial recording and reporting system. This study aims to determine the current state of financial recording, identify the factors causing the lack of an adequate accounting system, and provide recommendations for implementing standardized head office and branch accounting to produce reliable financial information. The study used a qualitative approach with interviews and direct observation methods with the business owner as the primary data source. The results showed that the business does not have financial records, does not determine asset depreciation, does not separate private transactions, does not record central-branch inventory movements, and does not have financial reports. Recommendations provided include the implementation of daily cash books, stock cards, recording central-branch asset movements, determining owner salaries, calculating fixed asset depreciation, and preparing basic financial reports in accordance with PSAK EMKM. These findings confirm that the implementation of an appropriate accounting system can improve the accuracy of financial information and become the basis for more effective business decision-making.
Pengaruh Dukungan Sosial Suami Terhadap Regulasi Emosi Ibu Yang Memiliki Anak Berkebutuhan Khusus Amanda, Putri; Lestari, Widya; Fitlya, Rizki
PSIKOLOGI KONSELING Vol. 19 No. 2 (2025): Jurnal Psikologi Konseling
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ibu yang memiliki Anak Berkebutuhan Khusus (ABK) sering menghadapi tantangan pengasuhan yang kompleks, seperti ketidaksesuaian antara harapan dan kondisi anak, tekanan ekonomi untuk memberikan terapi, serta kesulitan menerima keadaan anak. Kondisi ini kerap memicu emosi negatif sehingga ibu membutuhkan dukungan sosial, terutama dari suami, untuk membantu mengelola emosi secara lebih adaptif. Penelitian ini bertujuan mengetahui pengaruh dukungan sosial suami terhadap regulasi emosi ibu yang memiliki ABK di Kota Pontianak. Penelitian menggunakan metode kuantitatif dengan teknik purposive sampling dan melibatkan 100 responden ibu yang memiliki anak berkebutuhan khusus. Instrumen yang digunakan adalah skala Likert dukungan sosial dan skala Likert regulasi emosi. Hasil analisis regresi sederhana menunjukkan nilai signifikansi 0,000 (p < 0,05) dengan koefisien determinasi (R²) sebesar 0,554 dan nilai F sebesar 176.542. Temuan ini mengindikasikan bahwa dukungan sosial suami memberikan pengaruh sebesar 54% terhadap regulasi emosi ibu. Dengan demikian, terdapat pengaruh positif antara dukungan sosial suami dan kemampuan regulasi emosi ibu yang memiliki ABK di Kota Pontianak. Selain itu, hasil penelitian menunjukkan bahwa mayoritas responden berada pada kategori sedang dalam menerima dukungan sosial suami (60%) dan dalam kemampuan regulasi emosi (78%). Temuan ini menegaskan pentingnya peran dukungan pasangan dalam membantu ibu menghadapi tekanan emosional terkait pengasuhan anak berkebutuhan khusus.
Characterization of Cellulose Fibers Extracted from Ulva lactuca with Various NaOH Concentrations Irianto, Hari Eko; Rachmana, Alfitra Raya; Nurhayati, Nurhayati; Fransiska, Dina; Amanda, Putri; Haryati, Sakinah; Aditia, Rifki Prayoga; Suah, Faiz Bukhari Mohd
Squalen, Buletin Pascapanen dan Bioteknologi Kelautan dan Perikanan Vol 20, No 3 (2025): December 2025
Publisher : :Agency for Marine and Fisheries Research and Human Resources, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15578/squalen.1055

Abstract

As demand for sustainable biopolymers is growing, Ulva lactuca has emerged as a promising macroalgal source of cellulose. Alkaline hydrolysis using sodium hydroxide (NaOH) is widely applied in cellulose extraction to remove lignin; however, the influence of NaOH concentration during delignification process of U. lactuca remains insufficiently understood. This study aimed to identify the optimal NaOH concentration for cellulose extraction from U. lactuca and to characterize the resulting fibers. Alkaline treatments were performed using NaOH concentrations of 10%, 20%, 30%, and 40%. The extracted cellulose was evaluated for yield, functional groups, thermal stability, crystallinity index (CrI), and morphology using FTIR, XRD, simultaneous thermal analysis, and FE-SEM. Results showed that cellulose yields ranged from 4.38% to 5.44%, with no significant differences among treatments. In contrast, NaOH concentration significantly affected cellulose morphology, with enhanced delignification and fibrillar refinement observed at higher alkali levels. FTIR spectra confirmed cellulose purity through characteristic O–H and C–H stretching vibrations, β-glycosidic linkages, and the absence of hemicellulose-related peaks. XRD analysis showed that 30% NaOH treatment produced the highest CrI (84.09%), while higher concentrations induced structural degradation. Thermal analysis revealed a two-stage degradation process, consisting of moisture loss at 120–150 °C followed by major cellulose decomposition at 250–300 °C. Overall, 30% NaOH was identified as the optimal concentration for extracting α-cellulose from U. lactuca.
Peran Orang Tua dalam Pemantauan Tumbuh Kembang Anak Usia Dini Meymi Putri, Anggun; Nadya, Khoirun; Amanda, Putri; Khadijah, Khadijah; Nasution, Homsani
Ar-Raihanah: Jurnal Pendidikan Islam Anak Usia Dini Vol. 5 No. 2 (2025): Ar-Raihanah: Jurnal Pendidikan Islam Anak Usia Dini
Publisher : Sekolah Tinggi Agama Islam Al-Kifayah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53398/arraihanah.v5i2.952

Abstract

This study aims to describe the role of parents in monitoring the growth and development of early childhood children and the forms of monitoring conducted at home. The study used a qualitative descriptive approach through in-depth interviews with five parents of children aged 4–5 years in Medan Denai District. The results indicate that parents play a role in three main ways: observing their children's development at home, providing stimulation as needed, and utilizing health services such as integrated health posts (Posyandu). Monitoring is carried out on speaking, walking, playing, and physical growth, while stimulation is provided through play, reading, chatting, and drawing. However, monitoring is not comprehensive because parents tend to focus on physical aspects, while social-emotional development, independence, and cognitive development are less considered. The use of Posyandu is also limited to physical examinations, resulting in incomplete information on children's development. These findings provide theoretical contributions to the study of Early Childhood Education and parenting, particularly in strengthening the concept of family involvement in monitoring child development. Practically, the results of this study can form the basis for developing parent education programs and collaboration with health workers for more comprehensive monitoring. The study recommends improving parents' understanding of development indicators through ongoing education and support from health workers so that child growth and development monitoring can be carried out optimally
The Effect of Different Fat Contents on the Growth of Relo Fish (Rasbora sp.) Amanda, Putri
JURNAL BIOLOGICA SAMUDRA Vol 7 No 2 (2025): Biologica Samudra
Publisher : Program Studi Biologi, Fakultas Sains dan Teknologi, Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jbs.v7i2.11751

Abstract

Ikan relo (Rasbora sumatrana) merupakan salah satu ikan yang berasal di Danau Laut Tawar. Ikan relo memiliki genus yang sama dengan ikan depik, namun secara genetik berbeda. Tingginya permintaan ikan relo menyebabkan meningkatnya upaya penangkapan terhadap ikan relo. Domestikasi adalah upaya menjinakkan dan mengadaptasikan ikan dari kehidupan liar (habitat asli) ke lingkungan budidaya. Lemak adalah salah satu makronutrien yang dibutuhkan dalam pertumbuhan ikan. Penelitian ini bertujuan untuk menganalisa pakan dengan kadar lemak berbeda terhadap pertumbuhan ikan relo. Penelitian ini dilakukan pada bulan April - Mei 2024. Ikan relo yang digunakan berukuran 3 – 4 cm. Dosis kadar lemak pada penelitian ini yaitu P1 (14%), P2 (16%) dan P3 (18%). Hasil penelitian menunjukkan dosis kadar lemak yang terbaik untuk bobot mutlak yaitu P3 (0,22 g), panjang mutlak yaitu P1 (0,29cm), laju pertumbuhan harian yaitu P3 (0,56%/hari), efesiensi pakan yaitu P3 (51,39), dan untuk kelangsungan hidup berkisar (91,11 – 95,55 %).
Pengaruh Jenis Tanah pada Percepatan Perkecambahan Kacang Hijau (Vigna radiata L.) Amanda, Putri; Tambunan, Diana Putri Kamila; Harahap, Fauziyah; Silitonga, Melva; Edi, Syahmi
JURNAL BIOSHELL Vol 15 No 1 (2026): Article in Progress
Publisher : Universitas Islam Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/bio.v15i1.4831

Abstract

Pertumbuhan awal tanaman, khususnya fase perkecambahan, sangat dipengaruhi oleh media tanam. Penelitian ini bertujuan untuk menganalisis pengaruh jenis tanah (humus, liat, dan pasir) terhadap percepatan perkecambahan dan pertumbuhan vegetatif awal kacang hijau (Vigna radiata L.). Desain yang digunakan adalah eksperimental sederhana dengan satu faktor perlakuan, dan pengamatan dilakukan selama tujuh hari. Hasil penelitian menunjukkan bahwa tanah humus memberikan waktu muncul radikula tercepat (24 jam) dan plumula tercepat (48 jam). Keunggulan ini karena humus memiliki aerasi, bahan organik, dan kapasitas menahan air yang seimbang. Sebaliknya, tanah pasir menunjukkan waktu muncul paling lambat (radikula 48 jam; plumula 72 jam) karena retensi air dan hara yang rendah. Selain itu, tanah humus juga menghasilkan pertumbuhan awal terbaik, dengan tinggi rata-rata 11 cm dan 3 helai daun sejati pada hari ke-7, jauh melampaui tanah liat (7,5 cm) dan pasir (4,2 cm). Kesimpulan menunjukkan bahwa jenis tanah memengaruhi secara signifikan laju perkecambahan dan pertumbuhan awal; tanah humus adalah media tanam yang paling optimal untuk budidaya kacang hijau.
Peran Vital Kepemimpinan Himpunan Masyarakat Pakpak (HIMPAK) Dalam Mempertahankan Jati Diri Silima Suak Ujung, Siti Nuraisah A; Amanda, Putri; Harahap, Fauziyah; Hasairin, Ashar
BEST Journal (Biology Education, Sains and Technology) Vol 8, No 2 (2025): September 2025
Publisher : Program Studi Pendidikan Biologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/best.v8i2.13232

Abstract

Penelitian ini mengulas peran krusial kepemimpinan Himpunan Masyarakat Pakpak (HIMPAK) dalam mempertahankan dan memperkuat jati diri Silima Suak sebagai fondasi identitas Suku Pakpak. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara terstruktur dengan Ketua Harian sebagai sumber primer, serta studi dokumentasi sebagai sumber sekunder. Data dianalisis melalui tahapan reduksi, penyajian, dan penarikan kesimpulan untuk memperoleh gambaran mendalam tentang peran dan filosofi kepemimpinan HIMPAK dalam konteks budaya Suku Pakpak. HIMPAK memposisikan diri sebagai “rumah bersama” yang secara efektif menjembatani tradisi dan modernitas. Temuan utama menunjukkan bahwa kepemimpinan HIMPAK menerapkan prinsip inklusif dengan memastikan adanya keterwakilan yang adil dari seluruh Silima Suak dalam struktur kepengurusan. Pengambilan keputusan organisasi dijiwai oleh filosofi luhur, yang menuntun pada musyawarah mufakat. Fokus program HIMPAK tidak hanya pada pelestarian seni, budaya, dan adat, tetapi juga pada kaderisasi pemuda untuk kelanjutan tradisi, serta perhatian pada peningkatan kesejahteraan ekonomi masyarakat (melalui IKM dan Koperasi)
Respons Fisiologis Manusia terhadap Penurunan Suhu Inti pada Kejadian Hipotermia: Suatu Studi Literatur Ujung, Siti Nuraisah A; Azhari, Muhammad; Tambunan, Diana Putri K; Amanda, Putri; Pribadi, Koko; Apriliani, Indah Rizka; Silitonga, Melva
BEST Journal (Biology Education, Sains and Technology) Vol 8, No 2 (2025): September 2025
Publisher : Program Studi Pendidikan Biologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/best.v8i2.13219

Abstract

Hipotermia merupakan kondisi penurunan suhu inti tubuh yang dapat menimbulkan risiko fisiologis serius. Pemahaman tentang respons fisiologis manusia terhadap hipotermia penting untuk pencegahan dan manajemen klinis. Artikel ini bertujuan untuk meninjau literatur mengenai mekanisme fisiologis yang terjadi pada tubuh manusia akibat penurunan suhu inti. Penelitian ini menggunakan metode, dengan meninjau publikasi ilmiah terbaru terkait respons fisiologis terhadap hipotermia, termasuk mekanisme termoregulasi, metabolisme energi, habituasi terhadap dingin, dan adaptasi jaringan adiposa. Berdasarkan studi literatur, tubuh manusia merespons penurunan suhu inti melalui mekanisme vasokonstriksi perifer, menggigil, peningkatan kapasitas non-shivering thermogenesis melalui adiposit cokelat dan beige, serta habituasi terhadap paparan dingin berulang. Mekanisme ini membantu mempertahankan homeostasis internal dan melindungi organ vital. Namun, paparan dingin yang ekstrem atau tidak terkontrol dapat memicu respons maladaptif, termasuk gangguan koagulasi, infeksi luka, dan inflamasi berlebihan setelah pemanasan ulang.literatur menunjukkan bahwa respons fisiologis manusia terhadap hipotermia bersifat kompleks dan melibatkan berbagai mekanisme adaptif. Pemahaman mendalam terhadap mekanisme ini penting untuk strategi pencegahan dan manajemen klinis pada individu yang mengalami hipotermia.
Co-Authors ., Megarahmi Abdul Azis Abdul Jabbar Abdurrohim, Nur Adeswastoto, Hanantatur Afrilda, Nur Hayati Agfanisa, Rahma Agus Supriyanto Alhumairo, Kamila Amelia, Anita Andreansyah, Ilham Apriliani, Indah Rizka Aqwa Naser Daulay Ardeny, Anisa Nur Faizah Ashar Hasairin Asniar Asniar Asruri, Selfi Bhrata, Pramudya Dhana Bukhori, Ahmad Al Butar, Bunga Butar Butar, Effira Fatin Zahra Butar Chalid, Muchamad Dani Prastiwi Darmanto, Dinda Zihan Milfah Dayanti, Elis Dewi, Tike Murti Sari Dhanu Ario Putra, Dhanu Ario Diana Natalia Eldino, Habib Mulia Elisa Fazira Erlida Amnie Fahri, Rifa Fania, Yunita Farah Dineva R Farizan, M. Ariiq Fauziyah Harahap Febriani, Mely Fitri Rachmawati Fitri, Normelia Fransiska, Dina Hadita, Hadita Haerul Pathoni, Haerul Halisyah, Mila Hamka, Ahmad Hana, Duwi Hapzi Ali Hari Eko Irianto Haris, Amnan Heriyanti, Andhina Putri Huda, Naimatul Husna, Askia Azminatul Ida Kusuma Dewi Ifah Munifah Isrofah izky, Alfaroel Jamal Basmal, Jamal Jayawarsa, A.A. Ketut Julianti, Nursafika Khadijah Khadijah Khoirun Kholil, Putri Alifa Kusumaningrum, Wida Banar Lestari, Widya Maidani, Maidani Mardani, Bisma Alfian Marlina, Resti Mega Rahmi Meiliani, Siska Ayu Melva Silitonga Mentari, Puji Rizana Ayu Merry Rullyanti, Merry Meymi Putri, Anggun Mubarak, M Dzaky Muhammad Azhari muhammad Syahbudi, muhammad Nabila, Muna Nadya, Khoirun Nanang Masruchin Nasution, Homsani Nasution, Sahara Aulia Navanti, Dovina Ni Nyoman Sawitri Nugraha, Bachtiar Rama Ardhi Nugroho, Miftah Nur Fadhilah Nur Faizah Nurahim Rasudin Nurdianah, Dinda Nurhayati Nurhayati Nurhayati Nursal, M. Fadhli Ogya Arya Putra, Akmal Pakpahan, Luis Richardo Parini, Parini Pilliang, Rizaldi Pratama, Liona Surya Pribadi, Koko Putra, Agus Alisa Putra, Chistophorus Indra Wahyu Putra, Yosep Eka Rachmana, Alfitra Raya Rahiidah, Jihaan Shabri Rahma, Annisa Rahmawati, Ambar Rahmawati, Aprilia Dwi Ramadhani, Dwi Oktabella Ramadhani, Ilas Remilda Armika Vianti REZA PAHLEVI Rianto, Muhammad Richo Rifki Prayoga Aditia Rika Adriyana Rini Riastuti, Rini Rinta Kusumawati, Rinta Riyadhul Fajri Rizki Fitlya, Rizki Roza Yulida Roziafanto, Ahmad Nandang Rusi Ulfa Hasanah SAFITRI, LIDIA Sakinah Haryati Saputra, Fadri Dwi Sawardi, F. X. Sitepu, Rimna Sintalina Siti Agustina, Siti Suah, Faiz Bukhari Mohd Sumarlam Sumarlam, Sumarlam Suryaningrum, Irnanda Susilawati, Susilawati Syaharani, Alfiana Syahmi Edi Syahputra, Muhammad Faqih Syamani, Firda Aulya Syamsurizal - - Tambunan, Diana Putri K Tambunan, Diana Putri Kamila Tambunan, Tiffany Meira Trida Ridho Fariz Ujung, Siti Nuraisah A Ulfa M. , Mahdalena Utami, Sahkira Nabila Vani, Ziviska Vianaza, Vianaza Winarni, Efid Winasih, Sri Suryani Yuprapti Zahra, Raudahtul Zulkifli Zulkifli