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THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE Santy, Prima; Tawakkal, Tawakkal; Pontoh, Grace T.
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 2, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006) concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011), i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.

STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Tawakkal, Tawakkal; Kurniawan, Fajar; Idrus, Irman; Mukaddas, Jamal
Aksara Public Vol 4 No 4 (2020): November (2020)
Publisher : EDUTECH CONSULTANT

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Penelitian tentang studi pelaksanaan Self-medication pada penderita diare berdasarkan tingkat pengetahuan masyarakat pesisir Kecamatan Soropia Kabupaten Konawe. Selfmedication adalah pilihan pengobatan sendiri untuk mengatasi nyeri atau gejala. Pengetahuan tentang pengobatan dan keluhan penyakit berdampak pada penggunaan obat. Pengetahuan umum yang terbatas tentang obat dan cara penggunaannya dapat menjadi sumber kesalahan pengobatan. Penyimpangan penggunaan obat akan memberikan berbagai kerugian. Penelitian ini bertujuan untuk mengetahui tingkat pengetahuan masyarakat tentang selfmedication pengobatan antidiare di wilayah pesisir Soropia, Kabupaten Konawe. Sampel dalam penelitian ini adalah seluruh subjek yang pernah mengalami diare dan bersedia menjawab kuesioner yang diberikan kepada 60 responden (Accidental Sampling) Penelitian dilakukan pada bulan Agustus 2020. Hasil penelitian menunjukkan bahwa tingkat pengetahuan umum tentang penggunaan obat antidiare berada pada kategori rendah yaitu sebesar 46.67%.

ISOLASI SENYAWA ALKALOID EKSTRAK ETANOL DAUN SIRIH POPAR (Ficus septica BURM. F) MENGGUNAKAN SPETROFOTOMETER INFRA MERAH Tawakkal Tawakkal; Irman Idrus; Fajar Kurniawan
Jurnal Akrab Juara Vol 6 No 1 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Untuk mengetahui senyawa kimia alkaloid dari ekstrak etanol daun Sirih Popar (Ficus septica Burm. F) melalui uji pendahuluan, ekstraksi, penguapan, fraksinasi, dan analisis secara Spektrofotometri Infra Merah. Penelitian ini dilakukan secara eksperimental di laboratorium, dengan desain penelitian yaitu sampel daun Sirih Popar (Ficus septica Burm. F) dibuat ekstrak kemudian dilakukan pemisahan senyawa kimia dengan tekhnik isolasi menggunakan metode kromatiografi lapis tipis preparative dan di lanjutkan dengan identifikasi dengan metode spektrofotometri Infra Merah. Penelitian menujukkan bahwa ekstrak daun Sirih Popar (Ficus septica Burm. F) diduga mengandung senyawa kimia alkaloid berdasarkan hasil uji kualitatif yaitu menggunakan perekasi Mayer, menghasilkan endapan kuning, ditetesi HCl 0,5 N dan pereaksi Bauchardat, menghasilkan endapan coklat, HCl 0,5 N dan pereaksi Dragendrof, menghasilkan endapan jingga yang merupakan hasil positif mengandung senyawa alkaloid. Hasil analisis Spektrofotometri Infra Merah menunjukkan adanya gugus N-H, C-H, dan C=O yang diduga merupakan golongan senyawa alkaloid.

Health Education and Simulation of Breast Self-Examination Implementation for Young Women at Konawe Islands State High School Kurniawan, Fajar; Nasus, Evodius; Lisnawati, Lisnawati; Tawakkal, Tawakkal; Nurmala, Ira; Andriyani, Andriyani; Hasda, Hasda; Qur'ani, Qur'ani; Andrean, Sugi Rico
Salus Publica: Journal of Community Service Vol. 1 No. 3 (2023): December 2023
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/saluspublica.v1i3.220

This lecturer's dedication aims to increase health awareness of adolescent girls at Konawe Islands State High School through education and breast self-examination simulations. Lecturers are involved in the development of educational programs involving interactive presentations, group discussions, and simulated demonstrations of breast self-examination. During the activity, lecturers provided in-depth knowledge about the importance of early detection of breast cancer and provided practical information on how to conduct self-examination correctly. The simulation was performed using simple breast models and visual aids. The results of this dedication show an increase in the knowledge and skills of young women in conducting breast self-examinations, as well as motivating them to maintain breast health regularly. With this approach, lecturer service contributes positively to breast cancer prevention efforts and improves the quality of life of adolescent girls in the educational environment.

PERSEPSI MAHASISWA FAKULTAS ADAB DAN HUMANIORA UIN ALAUDDIN MAKASSAR TENTANG LITERASI INFORMASI KEISLAMAN MELALUI KONTEN MEDIA SOSIAL Himayah, Himayah; Tawakkal, Tawakkal; Mawahdah, Ainul Nurul
PILAR Vol 15, No 2 (2024): JURNAL PILAR, DESEMBER 2024
Publisher : Universitas Muhammadiyah Makassar

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Penelitian ini bertujuan untuk mengkaji persepsi mahasiswa Fakultas Adab dan Humaniora UIN Alauddin Makassar terkait literasi informasi keislaman yang diperoleh melalui media sosial. Dengan menggunakan metode survei, data dikumpulkan dari 102 mahasiswa melalui kuesioner yang mencakup pertanyaan mengenai frekuensi akses, platform yang digunakan, kualitas konten, serta keterlibatan interaktif. Hasil penelitian menunjukkan bahwa mayoritas responden mengakses konten keislaman di media sosial dengan frekuensi yang cukup tinggi, terutama melalui platform Instagram dan TikTok. Sebagian besar mahasiswa menilai kualitas konten keislaman sebagai baik dan merasa bahwa informasi tersebut membantu dalam memperdalam pemahaman mereka tentang Islam. Meskipun mahasiswa kadang-kadang memverifikasi informasi yang diterima, mereka menganggap penting adanya pengawasan terhadap konten keislaman di media sosial. Penelitian ini juga mengungkapkan bahwa mahasiswa melihat media sosial sebagai sumber informasi keislaman yang menarik dan memiliki potensi untuk memperkuat literasi keagamaan. Temuan ini menekankan perlunya upaya lebih lanjut dalam meningkatkan keterampilan verifikasi dan literasi informasi keislaman di kalangan mahasiswa, guna memanfaatkan media sosial secara efektif dan bertanggung jawab.Kata kunci: Literasi informasi, Keislaman, Media Sosial

Integrating Indigenous Traditions into Character Education: Insights from Primary School Teachers Suparjan, Suparjan; Tawakkal, Tawakkal; Humairah, Andi Eliyah; Harpina, Harpina; Madjid, Tahmid; Ismiyani, Nining; Syarif, Irman
Ta'dib Vol 27, No 2 (2024)
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jt.v27i2.11967

This research aims to explore how primary school teachers integrate character education based on indigenous cultures and traditions in elementary school settings. Using a qualitative approach, the study involved collecting and analyzing data through semi-structured interviews with eight educators. The procedure included gathering information, reducing and presenting data, and drawing conclusions to understand how teachers incorporate local traditions and cultures from the Malay and Dayak tribes—such as Pengari, Saprahan, Beduruk, Robok-robok, Beroyong and Jagau Sungei—into their teaching practices. The findings reveal that teachers adapt these traditions to promote character development, focusing on values like cooperation, mutual assistance, responsibility, social care, and environmental consciousness. This study contributes novel insights into the practical application of indigenous cultural elements in character education and demonstrates how these practices can enhance student development and cultural awareness.

Utilization of local raw materials from South Sorong for nile tilapia (Oreochromis niloticus) feed production in Kokoda, Southwest Papua Sri, Putri Meira Shyiang; Lestari, Uun; Tawakkal, Tawakkal; Albar, Ahmad
Akuatikisle: Jurnal Akuakultur, Pesisir dan Pulau-Pulau Kecil Vol 9, No 1 (2025)
Publisher : Sangia Research Media and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29239/j.akuatikisle.9.1.27-32

This study aims to develop locally sourced, self-produced feed for Nile tilapia (Oreochromis niloticus) in Kokoda District, West Papua, to reduce high production costs due to reliance on commercial feed. A survey of local raw materials identified the potential use of sago flour, sembilang fish, shrimp heads, and banana peels as feed ingredients. The feed formulation was designed with a protein content of 31% and tested through proximate analysis and a 42-day growth trial of Nile tilapia using a Completely Randomized Design (CRD) compared to commercial feed. Results showed that self-produced feed resulted in lower weight and length growth compared to commercial feed, with higher feed conversion ratio (FCR) efficiency in commercial feed. However, the self-produced feed still demonstrated potential as an economical alternative with nearly equivalent fish survival rates. The study concludes that with further adjustments, self-produced feed can become a sustainable solution for tilapia farmers in remote areas.

sebuah artikel PENGALAMAN PRAKTEK KERJA LAPANGAN: ANALISIS PENGADAAN KOLEKSI DAN IMPLEMENTASI KELAS LITERASI DI PERPUSTAKAAN NURUL ILMI SPF SDI PERUMNAS MAKASSAR Mutabara, Irsamadani; Aulyah H, Rifqa; Halisa, Nur; Tawakkal, Tawakkal; Umar, Touku; Abidin, Saenal
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 3 No 01 (2025): FEBRUARI 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

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Praktik Kerja Lapangan (PKL) memberikan pengalaman langsung dalam pengelolaan perpustakaan, sebagaimana dilakukan di Perpustakaan Nurul Ilmi, SPF SDI Perumnas Makassar. Artikel ini menganalisis pengadaan koleksi dan pelaksanaan kelas literasi sebagai bagian dari kegiatan PKL. Tugas utama meliputi pengumpulan koleksi perpustakaan, seperti menyortir buku, memasukkan data ke dalam aplikasi SLiMS, dan membuat nomor panggilan, serta menyelenggarakan kelas literasi untuk menumbuhkan minat membaca siswa. Perpustakaan telah mengadopsi SLiMS untuk otomatisasi perpustakaan, meskipun menghadapi tantangan seperti pemanfaatan perpustakaan yang rendah, kenyamanan ruang baca yang tidak memadai, dan konektivitas internet yang tidak memadai. Untuk mengatasi masalah ini, rekomendasinya meliputi pengadaan koleksi yang lebih beragam, peningkatan fasilitas ruang baca, kerja sama dengan guru, dan penyediaan akses internet. Temuan ini bertujuan untuk menjadi rekomendasi bagi pengelolaan perpustakaan sekolah yang lebih baik.

Utilization of local raw materials from South Sorong for nile tilapia (Oreochromis niloticus) feed production in Kokoda, Southwest Papua Sri, Putri Meira Shyiang; Lestari, Uun; Tawakkal, Tawakkal; Albar, Ahmad
Akuatikisle: Jurnal Akuakultur, Pesisir dan Pulau-Pulau Kecil Vol 9, No 1 (2025)
Publisher : Sangia Research Media and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29239/j.akuatikisle.9.1.27-32

This study aims to develop locally sourced, self-produced feed for Nile tilapia (Oreochromis niloticus) in Kokoda District, West Papua, to reduce high production costs due to reliance on commercial feed. A survey of local raw materials identified the potential use of sago flour, sembilang fish, shrimp heads, and banana peels as feed ingredients. The feed formulation was designed with a protein content of 31% and tested through proximate analysis and a 42-day growth trial of Nile tilapia using a Completely Randomized Design (CRD) compared to commercial feed. Results showed that self-produced feed resulted in lower weight and length growth compared to commercial feed, with higher feed conversion ratio (FCR) efficiency in commercial feed. However, the self-produced feed still demonstrated potential as an economical alternative with nearly equivalent fish survival rates. The study concludes that with further adjustments, self-produced feed can become a sustainable solution for tilapia farmers in remote areas.

ISOLASI SENYAWA ALKALOID EKSTRAK ETANOL DAUN SIRIH POPAR (Ficus septica BURM. F) MENGGUNAKAN SPETROFOTOMETER INFRA MERAH Tawakkal, Tawakkal; Idrus, Irman; Kurniawan, Fajar
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 1 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Untuk mengetahui senyawa kimia alkaloid dari ekstrak etanol daun Sirih Popar (Ficus septica Burm. F) melalui uji pendahuluan, ekstraksi, penguapan, fraksinasi, dan analisis secara Spektrofotometri Infra Merah. Penelitian ini dilakukan secara eksperimental di laboratorium, dengan desain penelitian yaitu sampel daun Sirih Popar (Ficus septica Burm. F) dibuat ekstrak kemudian dilakukan pemisahan senyawa kimia dengan tekhnik isolasi menggunakan metode kromatiografi lapis tipis preparative dan di lanjutkan dengan identifikasi dengan metode spektrofotometri Infra Merah. Penelitian menujukkan bahwa ekstrak daun Sirih Popar (Ficus septica Burm. F) diduga mengandung senyawa kimia alkaloid berdasarkan hasil uji kualitatif yaitu menggunakan perekasi Mayer, menghasilkan endapan kuning, ditetesi HCl 0,5 N dan pereaksi Bauchardat, menghasilkan endapan coklat, HCl 0,5 N dan pereaksi Dragendrof, menghasilkan endapan jingga yang merupakan hasil positif mengandung senyawa alkaloid. Hasil analisis Spektrofotometri Infra Merah menunjukkan adanya gugus N-H, C-H, dan C=O yang diduga merupakan golongan senyawa alkaloid.

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