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All Journal Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam Agrosains: Jurnal Penelitian Agronomi Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat JCRS (Journal of Community Research and Service) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Agroprimatech Jurnal Agroplasma EDUTEC : Journal of Education And Technology Jurnal Pengabdian UNDIKMA VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Forum Bisnis dan Kewirausahaan Cybernetics: Journal of Research and Educational Studies Ilomata International Journal of Social Science Bima Abdi: Jurnal Pengabdian Masyarakat JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Informatics and Enginering Dedication Journal Of Human And Education (JAHE) Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. QISTINA: Jurnal Multidisiplin Indonesia RADIKULA: Jurnal Ilmu Pertanian Contributions of Central Research Institute for Agriculture JGK (Jurnal Guru Kita) MDP Student Conference Journal of Economics and Management Scienties Smart Humanity: Jurnal Pengabdian Masyarakat
Khairani, Siti
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Planting Productive Seeds Based on Watersheds in Order to Welcome World Environment Day in Kelambir V Kampung Village, Hamparan Perak Region, Deli Serdang District Khairani, Siti; Harahap, Siti Nurlani; Simbolon, Heri Yusuf; Sari, Dini Novita; Sembiring, Juhardi; Fahri, Romi; Utami, Khairuna; Depari, Nelfita Rizka S; Sembiring, Riani Sari
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.12789

Abstract

Community service for planting productive tree seedlings based on watersheds (DAS) in order to welcome world environment day, aims to socialize the importance of a good environment for life; cooperate with the village government and the Sejahtera Tani farmer group; introducing the types of productive tree seedlings; planting productive tree seedlings with the village government and the Sejahtera Tani farmer group. This community service activity was carried out in Kelambir V Village, Hamparan Perak District, Deli Serdang Regency, North Sumatra Province. This activity is a form of implementation of one of the tridharma of Higher Education, especially community service by the UNUSU academic community, as well as in the framework of UNUSU's participation in the effort to plant watershed-based productive seeds in order to welcome World Environment Day. The method of implementing community service is carried out in 3 stages, namely the preparation stage, the implementation stage and the reporting stage. During the preparatory phase, socialization was carried out, determining socialization areas, identifying needs, coordinating with relevant village officials, preparing proposals and completing supporting documents. In the implementation phase, declaration is carried out, planting productive DAS-based seeds, socializing planting productive DAS-based seeds, monitoring, at the reporting stage, namely compiling a final report on community service activities. The result of this community service activity is planting productive trees around the watershed and in the gardens of farmer groups, which total 100 productive tree seeds including matoa, simpur, jamblang, duku, rambutan, longan, tamarind seeds.
Making Processed White Bread Products into Healthy Snacks in the Tahfidzul Qur'an Amanah Middle School Environment Khairani, Siti; Harahap, Siti Nurlani; Simbolon, Heri Yusuf; Sigalingging, Candra; Sarumaha, Demonius; Lubis, Ruhilah
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2024): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v9i2.19578

Abstract

Snacks play an important role in providing energy and other nutritional intake for school-aged children. Children's consumption of snacks is expected to contribute energy and other nutrients that are useful for children's growth. Bread is a food that is popular with people because it has a simple shape, so it is often chosen as a breakfast food before starting daily activities or as a snack to fill the stomach before the actual meal time arrives. Community service activities are carried out at Tahfidzul Qur'an Amanah Middle School in Sei Mencirim, Deli Serdang Regency. The aim is to increase students' understanding of the importance of healthy snacks and the potential dangers of additives contained in processed foods. This activity was carried out on December 7, 2023, including a pre-test to assess students' knowledge about healthy snacks, a comprehensive educational session about the importance of a healthy diet and the dangers of additives, as well as a post-test to evaluate the effectiveness of the intervention. Apart from that, practical demonstrations were carried out on how to turn bread into healthier snacks, especially chocolate rolls. The results of the pre-test and post-test show a significant increase in students' understanding of healthy snacks. The success of this activity shows the potential of similar interventions in promoting health education and better eating habits among school students.
Pemanfaatan Pekarangan Rumah Tangga Melalui Teknik Vertikultur untuk Meningkatkan Kesejahteraan Keluarga Afrianti, Suratni; Pinem, Laura Juita; Khairani, Siti
Jurnal Pengabdian UNDIKMA Vol. 6 No. 2 (2025): May
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v6i2.13566

Abstract

This community service program aims to empower housewives living near the railway tracks in Sei Agul, Medan Barat, through vertical farming techniques. The program is designed to optimize the use of limited yard space around their homes to improve family income and community welfare. The methods used include training, mentoring, and periodic evaluations. The questionnaire instrument was distributed before and after the activity to determine the level of change in knowledge and skills received by participants during the activity. The results of the community service showed an increase in participants' knowledge and skills in farming using vertical farming techniques, packaging harvests, and marketing products both directly and digitally. In addition to providing economic benefits, this activity also supports environmental sustainability by reducing the use of land, water, and pesticides.
Pengaruh Profitabilitas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018 - 2021 Tasya, Tasya; Khairani, Siti
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 4 No 1 (2023): Publikasi Riset Mahasiswa Akuntansi
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v4i1.4632

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh profitabilitas, pertumbuhan penjualan, pertumbuhan perusahaan, dan struktur modal. Populasi penelitian ini adalah perusahaan makanan dan minuman yang terdaftar pada Bursa Efek Indonesia pada tahun 2018 - 2021. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling sebanyak 104 laporan tahunan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik analisis data yang dilakukan dengan analisis deskriptif, uji asumsi klasik, uji hipotesis dan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan pertumbuhan penjualan berpengaruh signifikan terhadap struktur modal.
PENGARUH BEBAN PAJAK TANGGUHAN DAN RISIKO BISNIS TERHADAP PERISSTENSI LABA Ningtyas, Gitari Dyah; Khairani, Siti
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 4 No 2 (2023): Publikasi Riset Mahasiswa Akuntansi
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v4i2.6738

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh akuntansi beban pajak tangguhan dan pertumbuhan penjualan terhadap perisstensi laba pada level emiten transportasi yang terdaftar di Bursa Efek Indonesia periode 2019 hingga 2022. Sampel data yang digunakan dalam penelitian ini diambil dari 60 data laporan keuangan dari 15 emiten untuk dianalisis. Seluruhnya dipilih dengan teknik sampling purposive, website resmi perusahaan itu sendiri dan www.idx.co.id, tempat laporan keuangan perusahaan-perusahaan itu dipublikasikan. Data diperiksa untuk memverifikasi asumsi klasik benar seperti normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Penelitian ini menggunakan Regresi linier berganda untuk menganalisis data. Penelitian ini menunjukkan bahwa beban pajak tangguhan berpengaruh secara parsial dan pertumbuhan penjualan tidak berpengaruh secara parsial terhadap persistensi laba. Kedua variabel independenberpengaruh secara simultan terhadap Persistensi laba pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia periode 2019-2022.
Analisis Pengaruh Pemahaman Pajak, Keadilan Pajak Dan Lingkungan Pajak, Terhadap Kepatuhan Dalam Membayar Pajak Pemilik Online Shop (Studi Empiris Pada Pemilik Online Shop Fashion Wanita Pada Media Instagram Di Kota Palembang) Hellen, Hellen; Khairani, Siti
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 2 No 1 (2020): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v2i1.11442

Abstract

Perkembangan dunia internet memunculkan inovasi untuk mengalihkan kegiatan di dunia nyata kedalam dunia internet, salah satunya adalah kegiatan munculnya berbagai peluang bisnis baru, salah satunyaadalah bisnis online shopping. Perkembangan ini bisnis online shopping di Indonesia termasuk lumayan baik .Potensi untuk peningkatan pajaknya pun tinggi. Sehingga hal ini dapat membuat pemerintahh memberikanperhatian khusus. Upaya dalam meningkatkan penerimaan negara mempunyai banyak kendala ini disebabkankarena para pemilik online shop belum memahami akan peraturan perpajakan, keadilan pajak, dan lingkunganpajak. Populasi dalam penelitian ini yaitu 200 online shop bidang fashion wanita pada media Instagram diPalembang. Teknik pengambilan sampel yang digunakan yaitu non-Probability sampling menggunakan metodepurposive sampling, sedangkan penentuan jumlah sampel menggunakan teori Roscoe. Terdapat 200 kuesioneryang dapat diolah dalam penelitian ini. Data yang digunakan adalah data primer menggunakan alat instrumenberupa kuesioner (Google Form). Teknik pengolahan data yang dilakukan menggunakan regresi linier multipledengan bantuan SPSS.
Pengaruh Agresivitas Pajak, Kepemilikan Publik, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Luas Pengungkapan Corporate Social Responsibility Sebagai Variabel (Studi Empiris Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Yuliana, Linna; Khairani, Siti
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 1 No 1 (2019): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v1i1.11455

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh agresivitas pajak, kepemilikan publik, dan ukuranperusahaan terhadap nilai perusahaan melalui luas pengungkapan corporate social responsibility sebagai variabelintervening. Populasi yang digunakan dalam penelitian ini sebanyak 42 perusahaan industri barang konsumsi yangterdaftar di Bursa Efek Indonesia tahun 2015-2017.Penentuan sampel menggunakan metode purposivesampling.Jumlah sampel dalam penelitian ini sebanyak 21 perusahaan.Data yang digunakan adalah laporan tahunanyang diperoleh dari situs resmi Bursa Efek Indonesia.Teknik analisis menggunakan analisis jalur (path analysis)dengan bantuan program SPSS versi 23.Hasil penelitian menunjukkan agresivitas pajak tidak berpengaruh terhadapnilai perusahaan, sedangkan kepemilikan publik, ukuran perusahaan, dan luas pengungkapan CSR berpengaruhsignifikan terhadap nilai perusahaan. Selain itu, agresivitas pajak dan kepemilikan publik tidak berpengaruh terhadapluas pengungkapan CSR, sedangkan ukuran perusahaan berpengaruh signifikan terhadap luas pengungkapan CSR.Hasil penelitian ini juga menunjukkan luas pengungkapan CSR dapat memediasi secara penuh pengaruh agresivitaspajak dan ukuran perusahaan terhadap nilai perusahaan. Namun tidak dapat memediasi pengaruh kepemilikanpublik terhadap nilai perusahaan.
Analisis Pengaruh Penghindaran Pajak, Beban Pajak Penghasilan Dan Capital Intensity Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Property, Real Estate, Dan Building Construction Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Kristiana, Kristiana; Khairani, Siti
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 1 No 2 (2020): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v1i2.11460

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui dan memahami pengaruh penghindaran pajak, bebanpajak penghasilan dan capital intensity terhadap manajemen laba. Metode penelitian yang digunakan dalam penelitian ini yaitu penelitian kuantitatif. Penentuan sampel menggunakan purposive sampling dari laporan keuangan konsolidasi perusahaan sektor property, real estate dan building construction yang terdaftar di BEI periode 2016 – 2018 dengan jumlah sampel sebanyak 47 data yang diolah menggunakan SPSS versi 23. Hasil penelitian yang dilakukan menunjukkan bahwa penghindaran pajak dan capital intensity berpengaruh positif signifikan terhadap manajemen laba. Sedangkan beban pajak penghasilan tidak berpengaruh signifikan terhadap manajemen laba.
Respon Pertumbuhan Pada Kacang Panjang (Vigna sinensis L.) Terhadap Pemberian Pupuk Organik Cair (POC) Nasa dan Pupuk NPK Kasfar, Fidel; Khairani, Siti; Fahri, Romi
Agroprimatech Vol. 8 No. 1 (2024): Agroprimatech
Publisher : Prodi Agroteknologi Fakultas Agro Teknologi Universitas Prima Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/agroprimatech.v8i1.4964

Abstract

Long bean plants are a horticultural commodity that has the potential to be developed because they have quite high nutritional and economic value. In order for long beans to grow optimally, organic and inorganic fertilizers can be applied. This research aims to determine the effect of providing organic and inorganic fertilizers and the correct dosage on the growth of long beans. This research used a factorial Randomized Block Design (RBD) with 2 factors and 3 replications. The first factor is the application of Nasa liquid organic fertilizer (LOF) at 4 levels, namely: C0 (0 ml/liter of water/control), C1 (2 ml/liter of water), C2 (4 ml/liter of water) and C3 (6 ml /liter of water). The second factor is the application of NPK fertilizer at 4 levels, namely: N0 (control), N1 (dose 200 kg/ha or 20 g/plot), N2 (dose 300 kg/ha or 30 g/plot), N3 (dose 400 kg /ha or 40 g/plot). The research results showed that Nasa LOF application and NPK fertilizer had a significant effect on plant height at 15 and 30 days after planting (DAP), number of branches at 15 and 30 DAP and flowering age.
Respon Pemberian Pupuk Nitrogen dan Media Tanam Terhadap Pertumbuhan Bibit Kelapa Sawit (Elaeis guineensis Jacq.) di Main Nursery Khairani, Siti; Purba, Tebe Holo; Sembiring, Juhardi
Agroprimatech Vol. 8 No. 2 (2024): Agroprimatech
Publisher : Prodi Agroteknologi Fakultas Agro Teknologi Universitas Prima Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/agroprimatech.v8i2.5598

Abstract

Oil palm (Elaeis guineensis Jacq.) is a plantation commodity that has become highly favored in Indonesia. The massive expansion of oil palm plantations through large-scale land clearing has created new problems that impact the availability of suitable land for oil palm cultivation, making it limited and difficult to obtain. Consequently, the land currently used for cultivation and nursery is less suitable. Producing high-quality oil palm seedlings is closely linked to maintenance practices, the use of superior varieties, and the growing media used during the nursery phase. The growing media is a significant determining factor as it is the medium in which plant roots develop and absorb various essential nutrients for the plant's survival. In addition to the use of growing media, the application of nitrogen fertilizer aims to increase the availability of nutrients that can be absorbed by the plant for optimal growth. This research aims to determine the effects of growing media and nitrogen fertilizer application, as well as the interaction between these treatments, on the growth of oil palm seedlings in the main nursery. The study employs a factorial Randomized Block Design (RBD) with 2 treatment factors. The first factor is the planting media with 3 levels of treatment (M1: topsoil (3 parts) and rice husk charcoal (1 part), M2: topsoil (3 parts) and compost (1 part), M3: topsoil (3 parts), rice husk charcoal (0.5 part), and compost (0.5 part)). The second factor is the application of nitrogen fertilizer with 4 levels of treatment (N0: control, N1: 4 g/polybag, N2: 8 g/polybag, N3: 12 g/polybag). The results show that the growing media has a significant effect on increasing stem diameter. Nitrogen fertilizer significantly increases plant height and stem diameter. The interaction between growing media and nitrogen fertilizer significantly affects the increase in stem diameter of oil palm seedlings.
Co-Authors Aditia, Muhammad Khaibar Putra afrianti, Suratni Agustina, Trifena Ahmad Mukhlis, Ahmad Amir, Saiful Angelica, Stevania Anwar Anwar Apriani, Juwita Arisman, Anton Budianti, Yusnaili Budiyanti, Yusnaili Cristian, Shelin Dedi Kurniawan Depari, Nelfita Rizka S Dewi Novina Sukapiring, Dewi Novina Dien Novita Dini Novita Sari Edi Surya, Edi Edy Sigit Sutarta Erwin Nyak Akoeb, Erwin Nyak Fatimah Zahara Feriyani, Feriyani Florina Yanti, Sisilia Fransiska Prihatini Sihotang, Fransiska Fransiska, Julita Harahap, Siti Nurlani Hartati, Ery Hasiani, Irma Hasibuan, Rabita Hanum Hellen, Hellen Indin, Mardiah Kasfar, Fidel Kathryn Sugara Keristin, Usnia Wati Kesuma, Dorie P. Khairany, Saskia Jamilah Khalidy, Furqan Kms. Muhammad Amin Fauzi Kristiana kristiana Kurnia, Rahma Kusuma, Dorie P. Lestari, Widiya Indah Lisa Hermawati Lubis, Ruhilah Malik, Shahib Hibatullah Manihuruk, Waldio Marshanda, Sherly Megawati - Milawati Milawati Mira Yona Murdani, Muhammad Nasution, Muhammad Farhan Ndona, Yacobus Ningtyas, Gitari Dyah Nova, Gitta Destalya Adrian Novianti, Lily Novianty, Lily Nurhayati Nurhayati Nyimas Artina Pasaribu, Rosida Minta Ito Pinem, Laura Juita Purba, Tebe Holo Putri Aprilia Putri, Karin Chlarista Putri, Nurmila Eka Putri, Tiara Aisyah Rezky, Sri Riswanti Sigalingging Rizka S. Depari, Nelfita Romi Fahri S. Sugiharto Safira, Cut Sapri sapri sapri Saputra, Jerry Sari Sembiring, Riani Sarumaha, Demonius Sembiring, Juhardi Sembiring, Riani Sari Sigalingging, Candra Sihombing, Evi Silalahi, Yulianda Ghrace Simbolon, Heri Yusuf Siregar, Hanafi Sitepu, Yuni Larasanti Nurhasanah Br Sri Yunita Suryananda, Leonardi Syarifah Syarifah, Syarifah T. Sabrina Tarigan, Tambar Malem Tasya, Tasya Utami, Khairuna Wahono, Wahyu Wahyu Sudrajat Wandari, Ayu Wardani Siregar, Tuti Wijaya, Christopher Wildansyah lubis, Wildansyah Winara Winara Yuliana, Linna Zuliati, Septiarini