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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Madani dan Lestari (JAMALI) Indonesian Journal of Pharmaceutical and Clinical Research Jurnal Nusa Akuntansi Jurnal Sains dan Teknologi Pangan
Prasetyo, Bayu Eko
Department Of Pharmaceutical Technology, Faculty Of Pharmacy, Universitas Sumatera Utara, Medan, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN TERKONSENTRASI, GOOD CORPORATE GOVERNANCE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK Prasetyo, Bayu Eko; Yusuf, Nur’Aini
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.303

Abstract

This study aims to analyze the influence of financial distress, concentrated ownership, good corporate governance, and capital intensity on taxaggressiveness. This research was conducted by analyzing the finansial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample used in this study consisted of 13 energy sector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023, using the purposive sampling technique. The data used in this research are secondary data in the form of financial statements from each company that has been sampled for the study. The variables used in this study are financial distress, concentrated ownership, good corporate governance, capital intensity as the independent variable with tax aggressiveness as the dependent variable. The panel data regression method is used as the research methodology in this study. Analysis of research results using the EViews 12 Student Version Lite software. The research results show that the best model is the Common Effect Model. (CEM). The results of this study indicate that financial distress partially does not affect tax aggressiveness, concentrated ownership partially does not affect tax aggressiveness, good corporate governance proxied with independent commissioners partially does not affect tax aggressiveness, capital intensity partially affects tax aggressiveness, and simultaneously, financial distress, concentrated ownership, good corporate governance, and capital intensity affect tax aggressiveness.
THE UTILIZATION OF CORN COB´S CRACKER AS ANTICIPATION OF HARVEST FAILURE FOR ECONOMIC IMPROVEMENT FOR FARMER IN NARIGUNUNG 1 VILLAGE, KARO REGENCY Putra, Effendy De Lux; Yuliasmi, Sri; Prasetyo, Bayu Eko; Zebua, Nilsya Febrika
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2018): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.428 KB) | DOI: 10.32734/abdimastalenta.v3i2.4123

Abstract

Narigunung 1 village is one of the villages located in Tiganderket District, Karo Regency, and North Sumatra Province. The community in this village consists of 150 heads of households whereby 90% earn a living by farming. The community manages various kinds of horticulture plants, especially vegetables and fruits, i.e. corn. The Geographic Village, which is located near to (± 8 km) the bottom of Sinabung mount, causes people often get crop failures, since the hot wind released from the Sinabung mount. Especially at the dry season, since the village is far from the source of water, therefore only relies on rain drops both for daily needs and for their agricultural lands. Failure of this harvest can reduce the economic welfare level of the community in the village. This community service activity was carried out, with the aim to stimulate the farmers and the community in Narigunung 1 village to make cracker businesses as a means of improving community welfare. The activity was carried out in the form of lectures, discussions, practice of making crackers from corn cobs, dissemination of food additives that were good for health, and the distribution of modules. After this service activity, the community in Narigunung 1 has been able to make crackers by utilizing corn cob which increases the economic value of the corn cob, using a grinding machine as a transfer knowledge of science and technology in the community and gain comprehensive knowledge about additional ingredients that are good for health.
Education Of Covid-19 Prevention And Providing Of Handsanitizer In Pressing The Spread Of Corona Virus Infection In Cempedak Lobang Village, Sei Rampah Sub-District, Serdang Bedagai District Bayu Eko Prasetyo; De Lux Putra, Effendy; Yuliasmi, Sri; Wahyuni, Henny Sri
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2020): ABDIMAS TALENTA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.202 KB) | DOI: 10.32734/abdimastalenta.v5i2.5033

Abstract

Coronavirus disease (Covid-19) was declared a pandemic (a disease whose spread has spread throughout the world) by WHO on March 9, 2020. This disease can be transmitted to everyone regardless of age and has a very detrimental impact both in the health and economic fields. Cempedak Lobang Village is one of the villages in Serdang Bedagai Regency which was affected by the Covid-19 pandemic. One of the precautions that can be taken to reduce the spread of Covid-19 is the application of physical distancing and maintaining hand hygiene through the use of a hand sanitizer. However, the availability of hand sanitizers has become scarce and very expensive so that it is difficult for the public to reach. In addition, there is a lack of compliance and public awareness of the importance of implementing physical distancing, using masks and maintaining personal hygiene, so it is feared that the spread of the virus will become more widespread. This community service is beneficial in providing one solution and alternative to the community of this village in solving health problems that are currently endemic. The team will disseminate and educate on how to prevent Covid-19 infection. Hand sanitizers provided with formulas according to WHO standards and prepared by the community services team as well as educating on how to use and manufacture them so that they can stimulate the community to make their hand sanitizers.
Formulation and Characterization of Nanoemulsion of Tread leave Ethanol Extract (Catharanthus roseus (L.) G. Don) as Antihyperglycemic Mariadi; Prasetyo, Bayu Eko; Adela, Hanny; Wiladatika, Winda
Indonesian Journal of Pharmaceutical and Clinical Research Vol. 2 No. 2 (2019): Indonesian Journal of Pharmaceutical and Clinical Research
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.744 KB) | DOI: 10.32734/idjpcr.v2i2.3204

Abstract

Nanoemulsion technology has been widely developed and applied on natural extract to enhance bioavailability and drug effects. The tread plant (Catharanthus roseus (L.) G. Don) is commonly known in traditional medicine for lowering blood sugar levels. This study aimed to make and characterize nanoemulsion of tread leaf extract as antihyperglycemic using sesame oil and olive oil as carriers. Nanoemulsion formulations were made using ethanol extract of tread leaves, and additives such as Tween 80, isopropyl myristate in varying ratios and some of vegetable oils. The nanoemulsion was physically evaluated tests including the pH, the type of emulsion, homogeneity and size distribution which measured by the Particle Size Analyzer (PSA). Antihyperglycemic testing was carried out on 4 groups of male mice (5 mice/ group) induced with glucose and treated with extract, nanoemulsion, and distilled water. The results showed that the nanoemulsion preparation had a pH of 6.4 to 6.5; o/w type of emulsion and it was stable on storage for 1 month. The particle size distribution of the nanoemulsion was 85.8% with size <500 nm. Nanoemulsion could reduce the blood glucose levels in mice to normal level after 60 minutes. It also showed the decreae for 43-46% of the blood glucose level after 2 hours. The Nanoemulsion of tread leaf extract has a faster ability and a greater percentage in reducing blood glucose levels compared to extract and control. Keywords: Nanoemulsion, Catharanthus roseus, sesame oil, olive oil, Antihyperglikemic
Development of Oral Thin Film Strip Contained Ethanol Extract of Clove Leaves (Syzygium aromaticum (L.) Merr. & Perry) Bayu Eko Prasetyo; Mariadi; Emil Salim
Indonesian Journal of Pharmaceutical and Clinical Research Vol. 5 No. 2 (2022): Indonesian Journal of Pharmaceutical and Clinical Research
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/idjpcr.v5i2.17919

Abstract

Halitosis or bad breath can occur due to poor oral hygiene care, dental caries or infections in the oral cavity. The use of mouth fresheners is one of the solution product to overcome the problem. Oral Thin Film Strip (OTFS) is an alternative mouth freshener. The preparation of OTFS was carried out using the solvent casting method. Five film formula were made with varying concentrations of gelatin and HPMC, namely F1 (0:3), F2 (1:3), F3 (1:1), F4 (3:1), and F5 (3:0). Evaluation of the preparation included organoleptic test, weight uniformity, thickness, disintegration time, pH, and folding resistance. Stability testing was carried out for 3 months at 25±2°C and 40±2°C. Antibacterial activity test against Streptococcus mutans (S. mutans) on the preparation was done using disc diffusion method. The OTFS preparation produced gave a homogeneous colour, aroma and taste of the extract. The resulting preparation had weight between 0.345-0.180 grams, thickness between 0.148-0.247 mm, disintegration time of 44-60 seconds, a pH between 6.06-6.33, and a film folding resistance between 339.83-673.67 times. The preparation was stable in storage for 3 months at a temperature of 25±2℃ and 40±2℃. The preparation showed antibacterial activity against S. mutans with zone of inhibition between 8.0-9.1 mm. Clove leaf ethanol extract can be formulated into OTFS preparations with good physical characteristics, stable in 3 months storage and had antibacterial activity against S. mutans so that it has the potential to overcome bad breath.
Edukasi dan Pelatihan Pembuatan Makanan Sehat dari Ikan Nila Untuk Pencegahan Stunting di Kecamatan Biru-Biru, Deli Serdang Prasetyo, Bayu Eko; Wahyuni*, Henny Sri; Putra, Effendy De Lux; Laila, Lia
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i1.16654

Abstract

Ikan nila adalah ikan air tawar yang memiliki kandungan protein yang tinggi, yaitu 43,76%, lemak 7,01% dan kadar abu 6,80%. Kecamatan Biru-Biru, Kabupaten Deli Serdang, merupakan salah satu pusat budidaya Ikan Nila di Sumatera Utara. Pengabdian masyarakat ini bertujuan untuk memberikan edukasi kepada masyarakat Kecamatan Biru-Biru dalam mengolah ikan nila menjadi produk makanan yang sehat dan bermanfaat dalam rangka pencegahan stunting pada anak. Tim telah melakukan sosialisasi, edukasi dan pendampingan dalam mengolah ikan nila menjadi makanan berupa biskuit dan abon. Sebelum kegiatan pengabdian masyarakat dilakukan, tingkat pemahaman dan minat masyarakat berada dalam rentang 70-94% sedangkan setelah kegiatan pengabdian masyarakat dilakukan, tingkat pemahaman dan minat masyarakat berada dalam rentang 81-100%. Pengabdian masyarakat yang telah dilaksanakan terbukti meningkatkan minat dan pemahaman masyarakat mengenai pemanfaatan Ikan nila menjadi olahan produk pangan berupa abon dan biskuit sehingga dapat menjadi solusi dalam rangka pencegahan stunting pada anak. Selain bermanfaat bagi kesehatan, olahan produk ini dapat menjadi produk usaha yang memiliki peluang daya saing yang tinggi ke depannya.
Education and Training on Mackerel Fish Processing for Stunting Prevention: Edukasi dan Pelatihan Pengolahan Ikan Kembung Selar Dalam Rangka Pencegahan Stunting Wahyuni, Henny Sri; Putra, Effendy De lux; Salim, Emil; Prasetyo, Bayu Eko; Tanaka, Gracelyn; Angelyne, Metha; Shafiyah, Miranda; Napitupulu, Pinastiara
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 3 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i3.23307

Abstract

Ikan selar merupakan salah satu jenis ikan air laut yang mengandung gizi yang sangat baik  meliputi air  (59%), protein (27%) dan lemak (3,3%). Ikan ini merupakan salah satu ikan yang dihasilkan oleh nelayan di Desa Pasar Baru Kecamatan Teluk Mengkudu, Sumatera Utara. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan masyarakat tentang gizi dan pemanfaatan ikan selar dalam bentuk olahan makanan sehat dan bergizi untuk mencegah stunting. Pelatihan yang dilakukan menggunakan metode sosialisasi, edukasi gizi dan praktek langsung pembuatan snackbar, serta evaluasi kegiatan. Hasil kegiatan menunjukkan bahwa tingkat pengetahuan dan pemahaman masyarakat sebelum dan setelah kegiatan meningkat dari 78% menjadi 92%-100%. Berdasarkan hasil tersebut, kegiatan pengabdian masyarakat ini terbukti memiliki dampak yang signifikan dalam meningkatkan pengetahuan masyarakat mengenai pemanfaatan hasil laut sebagai solusi dalam mengatasi stunting. Kegiatan pengabdian ini tidak hanya bermanfaat dalam mencegah stunting, tetapi juga meningkatkan perekonomian dengan membuka peluang usaha lokal bagi masyarakat desa Pasar Baru
EDUKASI PEMANFAATAN TANAMAN HERBAL BAGI KESEHATAN DI DESA LIANG PEMATANG KABUPATEN DELI SERDANG Putra, Effendy De Lux; Prasetyo, Bayu Eko; Wahyuni, Henny Sri
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 4 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i4.1322-1327

Abstract

Desa Liang Pematang merupakan salah satu desa yang terletak di Kabupaten Deli Serdang, Sumatera Utara. Desa ini terletak di daerah dataran tinggi sehingga kondisi tanah sangat subur untuk budidaya berbagai jenis tanaman, baik tanaman komoditi seperti bawang merah, sayur-sayuran, maupun buah-buahan seperti salak dan juga tanaman berkhasiat obat. Berbagai tanaman obat baik yang tumbuh secara liar atau tumbuh di pekarangan rumah tumbuh dengan subur di desa tersebut.  Namun, tingkat pengetahuan masyarakat tentang potensi pemanfaatan tanaman obat di sekitar mereka yang rendah dan ketidaktahuan akan potensi tanaman herbal yang bernilai ekonomi menyebabkan tidak adanya penggunaan tanaman tersebut. Pengabdian masyarakat dilakukan untuk memberikan edukasi dan pengetahuan kepada masyarakat tentang manfaat dan kelebihan tanaman obat sebagai obat tradisional dibandingkan dengan pengobatan secara kimia. Evaluasi pengetahuan masyarakat dilakukan dengan menggunakan kuisioner terhadap para peserta setelah kegiatan selesai. Pelaksanaan edukasi berjalan dengan baik dan masyarakat sangat antusias dalam mengikuti kegiatan yang dilakukan. Hasil analisis kuisioner menunjukkan bahwa pengabdian masyarakat yang dilakukan mampu menambah pengetahuan masyarakat tetang manfaat tanaman obat sebagai obat tradisional dan tidak ragu untuk memanfaatkan tanaman herbal untuk menjaga kesehatan mereka. Kesadaran akan pentingnya pengembangan tanaman herbal dapat meningkatkan animo masyarakat untuk mengembangkan tanaman tersebut sehingga dapat bernilai ekonomi dan juga meningkatkan pendapatan keluarga
EDUKASI PEMBUATAN HAND SANITIZER HERBAL UNTUK MENEKAN PENYEBARAN INFEKSI VIRUS CORONA DI DESA SEI RAMPAH KABUPATEN SERDANG BEDAGAI Putra, Effendy De Lux; Wahyuni, Henny Sri; Yuliasmi, Sri; Prasetyo, Bayu Eko
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 3 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i3.1150-1155

Abstract

COVID-19 merupakan penyakit yang disebabkan oleh coronavirus dan sudah menyebar hampir ke seluruh negara di dunia termasuk Indonesia. Desa Sei Rampah merupakan salah satu desa yang bertempat di Kecamatan Sei Rampah, Kabupaten Serdang Bedagai. Lokasi yang berdekatan dengan kota Medan menyebabkan sebaran virus corona juga terjadi di daerah ini. Pengabdian masyarakat ini bermanfaaat dalam memberikan salah satu solusi dan alternatif kepada masyarakat Desa Sei Rampah dalam menyelesaikan masalah kesehatan yang sedang mewabah. Tim akan melakukan sosialisasi dan edukasi cara pencegahan infeksi Covid-19. Disamping itu, akan disediakan hand sanitizer dengan formula sesuai standar WHO yang disiapkan oleh tim pengabdian sekaligus mengedukasi cara penggunaan dan pembuatannya sehingga dapat menstimulasi para masyarakat di Desa Sei Rampah untuk dapat membuat hand sanitizer sendiri.
Co-Authors . Marianne Adela, Hanny Anayanti Arianto Angelyne, Metha De Lux Putra, Effendy Diah Nuky Rahani Effendy De Lux Putra, Effendy De Lux Emil Salim Emil Salim Henny Sri Wahyuni Lainy Rafiqah Lia Laila Lia Laila, Lia Mariadi Mariadi Mariadi Muhammad Daffa Al-Khairi Napitupulu, Pinastiara Nazliniwaty Nazliniwaty* Nilsya Febrika Zebua, Nilsya Febrika Shafiyah, Miranda Tanaka, Gracelyn Thomi Baihaki Hijriyan Vanessa Angkasa Vivian Victoria Wahidah Ramadhani Manurung Wahyuni*, Henny Sri Widya Sari Madina Hasibuan Wiladatika, Winda Yade Metri Permata Yuliasmi, Sri Yusuf, Nur’aini