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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Bioterdidik: Wahana Ekspresi Ilmiah Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Accounting and Management Journal JASS (Journal of Accounting for Sustainable Society) Jurnal INOVTEKSeri Elektro Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Jurnal Ilmiah Raflesia Akuntansi International Archives of Medical Sciences and Public Health International Archives of Medical Sciences and Public Health Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Health Safety Environment Journal GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Agroteknologi Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Research of Accounting and Governance ENVIBILITY: Journal of Environmental and Sustainability Studies Jurnal Riset Multidisiplin : Agrisosco RESPON Jurnal Ilmiah Mahasiswa Ilmu Komunikasi Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat ISEI Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Cermin Dunia Kedokteran Health Safety Environment Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Agustiawan, Agustiawan
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IMPROVING STUDENTS’ VOCABULARY BY USING BOOKLETS Agustiawan, Agustiawan; Sofian, Sofian; Husin, Syarif
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 7, No 7 (2018): Juli 2018
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (987.353 KB)

Abstract

AbstractThe seventh Grade of Madrasah Tsanawiyah Negeri 2 Pontianak in academic year 2017/2018 had problems in vocabulary. It could be seen from several indicators: first, their vocabulary score was low. Second, students did not have motivation during teaching-learning process. To overcome the problems, the researcher designed a class action that was applied to the 40 students of class 7B Madrasah Negeri 2 Pontianak. The researcher used booklets to improve students? vocabulary. There were two cycles of action. In each cycle, the procedure of the research consists of planning, acting, observing, and reflecting. The result of the research shows that booklets could improve the students? vocabulary. Based on observation checklist, field notes, and test result, the students made improvement in vocabulary. The students could learn vocabulary easier than before. They could memorize and understand the English word easily. When the booklets are used, in the first cycle and second cycle, students were enthusiastic in joining learning activity. Students were also active as group members when they did the group work. The result of the study was that the students? progress during teaching and learning activity in cycle 1 and cycle 2.Key Words: Improving, Vocabulary, Booklets.
Manajemen Vertigo pada Pasien dengan Stroke Pontis Agustiawan, Agustiawan; Rahmi, Fitri Indria; Hutagalung, Lenny A. F.
GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Vol. 1 No. 3 (2022): GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh - Oktober 20
Publisher : Program Studi Kedokteran Fakultas Kedokteran Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jkkmm.v1i3.8351

Abstract

Artikel ini merupakan laporan kasus dimana seorang pasien perempuan berusia 41 tahun awalnya datang ke IGD dengan keluhan vertigo, kemudian mengalami stroke . Pemeriksaan CT scan menunjukkan infark di bagian pons. Stroke vertebrobasilar merupakan bagian dari stroke non hemoragik yang melibatkan sistem arteri vertebrobasilar memperdarahi medula, otak kecil, pons, otak tengah, talamus, dan korteks oksipital. Pons adalah bagian dari batang otak yang menyampaikan sinyal saraf dari otak besar dan otak kecil ke seluruh organ tubuh. Pasien dengan lesi kecil biasanya memiliki prognosis yang baik dengan pemulihan fungsional yang memuaskan. Vertigo merupakan salah satu gejala yang dapat dikaitkan dengan pasien stroke pons. Hal ini membuat kita harus dapat mengidentifikasi vertigo yang disebabkan oleh stroke ataupun penyebab perifer lainnya. 
The Influence of Financial Factors on Tax Avoidance in Manufacturing Companies Apriyanti, Panca; Agustiawan, Agustiawan; Putri, Adriyanti Agustina
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.170

Abstract

The purpose of this study is to investigate how company size, leverage, and profitability affect the likelihood of tax evasion in manufacturing firms that are listed on the Indonesia Stock Exchange. The study employs a quantitative methodology, utilizing secondary data obtained from financial and annual company reports available on the website www.idx.co.id. Using a purposive sampling methodology, 71 sample firms with 284 analytical units were acquired over the course of four years of observation. Multiple regression analysis is the method used for data analysis. The SPSS software, version 25, was used to test the sample. The study's findings indicate that tax avoidance is influenced by profitability, leverage, and company size, based on the outcomes of multiple regression analysis performed at a significance level of 5%. The implications of these findings for managerial decision-making are profound. Managers must be cognizant of the financial factors that influence tax avoidance tendencies within their companies and formulate strategies to optimize tax positions while ensuring compliance with legal and ethical standards. This knowledge empowers managers to make financial structures practices that financial goals and tax obligations.
PEMAFAATAN DAUN MANGROVE (Rizophora Apiculata) SEBAGAI PAKAN TERHADAP NILAI KECERNAAN PADA KAMBING KACANG Budiman, Cecep; Amrullah, Amrullah; Agustiawan, Agustiawan
Jurnal Agroteknologi Vol. 4 No. 2 (2024): Jurnal Agroteknologi
Publisher : Fakultas Pertanian

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Abstract

Kambing kacang merupakan kambing asli Indonesia yang memiliki bobot badan lebih kecil dibandingkan bangsa kambing lainnya. Pemanfaatan daun mangrove (rizophora apiculata) sebagai merupakan bentuk pemanfaatan kekurangan pakan pada musim kemarau. Tujuan penelitian untuk mengetahui nilai kecernaan bahan kering dan protein kasar yang diberikan daun mangrove (Rizophora apiculata). Penelitian ini dilaksanakan pada bulan Maret sampai dengan Mei 2022 yang bertempat di Desa Labuhan Sangoro, Kecamatan Maronge, Kabupaten Sumbawa. penelitian ini menggunakan metode Rancangan Acak Kelompok (RAK) dengan 4 perlakuan dan 3 kelompok, 12 ekor ternak kambing dengan umur 4-8 bulan dan bobot bada yang berbeda, dengan model kandang panggung. Dengan perlakuan P0 = 100% rumput lapangan, P1 = 30% daun mangrove (rizophora apiculata) + 70% rumput lapangan, P2 = 40% daun mangrove (Rizophora apiculata) + 60% rumput lapangan, P3 = 50% daun mangrove (Rizophora apiculata) + 50% rumput lapangan. Data hasil penelitian ini dianalisis menggunakan Analis Of Varian (ANOVA), selanjutnya di uji dengan menggunakan Uji Duncan. Parameter penelitian ini adalah Bahan Kering (BK) dan Protein Kasar (PK). Berdasarkan hasil penelitian yang telah dilakukan diperoleh hasil bahwa pemanfaatan daun mangrove (Rizophora apiculata) memberikan hasil berbeda nyata (P<0,05) pada kecernaan bahan kering dan berbeda sangat nyata (P<0,01) pada kecernaan protein kasar.
Performance Determinants Of Village Government Apparatus In Rupat Utara District Elsyahpitri, Sonia; Agustiawan, Agustiawan; Putri, Annie Mustika
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.119 KB) | DOI: 10.54951/ijtar.v4i1.492

Abstract

This final thesis/task discusses how the performance of village government officials in Rupat Utara sub-district, Bengkalis district in running good village government. Village government performance which is categorized as good can be influenced by several aspects or factors in it, namely public accountability, work ability, organizational culture, and supervision. This type of research is quantitative with data collection methods using questionnaires. The population of this study were eight villages in North Rupat District, Bengkalis Regency. And the sample selected was 64 respondents using purposive sampling method. The results showed that public accountability, work ability, organizational culture, and oversight had a positive and significant effect on the performance of village government officials. This research is expected to provide benefits for village apparatus in making every decision and make individuals responsible and can become an evaluation for the future so that it will be even better.
Analisis Perbandingan Perhitungan Harga Pokok Penjualan Gremii dan Mizaplus terhadap Nilai Persediaan Agustiawan, Agustiawan; Julianti, Windi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5607

Abstract

The aim of this research is to analyze the comparison of methods for calculating the cost of goods sold for Gremmi and Mizaplus. This research is descriptive quantitative research. This research uses secondary data, namely financial reports. The analysis results show that the HPP calculation using the Average method is higher than the FIFO method. The results of a lower cost of goods sold using the FIFO method will result in high profits for the continuity of the company's operations
THE EFFECT OF WHISTLEBLOWING, HUMAN RESOURCE COMPETENCE AND INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION OF PSR FUNDS Syafitri, Andini; Sari, Dian Puji Puspita; Agustiawan, Agustiawan
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1148

Abstract

PSR supports smallholders in transforming their oil palm plantations by producing more sustainable and high-quality palm oils, which reduces the risk of illegal land reclamation. This is known as Peremajaan Sawit Rakyat (PSR). To prevent the fraud/fraud of PSR funds, BPDKS distributes funds through escrow accounts of plantation organizations. This is for transaction security. Furthermore, as part of the implementation of PSR, BPK and Sucofindo were audited as BPDPKS designated entities. Fraud prevention can be influenced by a number of factors such as whistleblowing, human resource capacity and internal control systems. Whistleblowing is the disclosure of illegal, unethical, immoral, or other conduct that may cause damage to the organization and its stakeholders. The purpose of this study is to: Determine the impact of whistleblowing on fraud prevention, how human resource skills and internal control systems influence fraud prevention. Research variables (whistleblowing, human resource capacity and internal control system) with a total of 52 samples. Descriptive statistical analysis was used to determine the trend of each research variable. The average scores for whistleblowing, human resource capacity and internal control system are 32.46, 26. 96 and 63.77. The average fraud prevention score is 41.25. Based on the research results, it can be concluded that whistleblowing, human resource capacity and 3. Internal control system affects the prevention of fraud of PSR funds.
Rancang Bangun Alat Pencuci Kulit Kerang Dengan Motor AC 1 Fasa Agustiawan, Agustiawan; Solihin, M; Amri, Hikmatul; Lianda, Jefri
INOVTEK - Seri Elektro Vol 4, No 1 (2022): INOVTEK Seri Elektro
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/ise.v4i1.2544

Abstract

Kerang adalah makanan yang sangat tinggi protein asam amino asam lemak omega 3 dan lainnya, sehingga banyak dijualbelikan untuk hidangan dari restoran, rumah makan, tempat wisata tepi pantai, hotel dan pesta pernikahan. Tapi pada umumnya kerang memiliki kulit yang  kotor karena lumpur, dari itu untuk mengolah kerang ini harus menggunakan cara yang tepat agar kerang ini bersih. Maka dibuatlah alat pencuci kulit kerang  mengunakan mesin listrik, agar proses pencuci kulit kerang ini semakin efesian. Sebagai pengaturan kecepatan motor digunakan AC regulator sehingga diperoleh kecepatan variatif. Perbedaan kecepatan motor pada saat kecepatan Pada selektor 2 beban 1 Kg dan selektor 3 beban  2 Kg, didapatkan daya masing-masing selector adalah Posisi selektor 2 adalah 112,17 watt, Posisi selektor 3 daya yang diperoleh adalah 178,44 watt. Sedangkan dari hasil pengujian  kerja alat terhadap waktu, energi dan biaya, mesin pencuci kulit kerang dapat bekerja sampai beban 2Kg dengan waktu pembersihan kulit kerang selama 3 menit dan energy sebesar 0,0089kWh, sehingga diperoleh jumlah biaya yang harus dibayar sebesar Rp 13,06-.
PENGARUH PENERAPAN GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN PEMERINTAH YANG DIMODERASI OLEH KOMITMEN ORGANISASI (Studi Pada Daerah Kabupaten Kampar) Irayana, Ulya; Putri, Annie Mustika; Agustiawan, Agustiawan
Jurnal Daya Saing Vol. 10 No. 3 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i3.1843

Abstract

The purpose of this study is to assess the impact of good governance, internal control, and leadership style on financial performance, with organizational commitment acting as a moderator. The study will be conducted in Kampar Regency. This study uses a quantitative methodology, using a questionnaire as the main means of data collection. Data are measured on a Likert scale. Data are analyzed using the Structural Equation Modeling (SEM) method, using an alternative approach known as Partial Least Squares (PLS) through the use of the Smart-PLS 4.1.0.6 application. The findings of this study indicate that Good Governance has a substantial impact on Financial Performance, Internal Control has a substantial impact on Financial Performance, Leadership Style has no impact on Financial Performance, Organizational Commitment can moderate the relationship between Good Governance and Financial Performance, Organizational Commitment can moderate the relationship. Organizational Commitment has the ability to modify the relationship between Leadership Style and Financial Performance, in the context of Internal Control and Financial Performance.
Metode Amenore Laktasi sebagai Metode Kontrasepsi : Tinjauan Literatur Agustiawan, Agustiawan; Sari, Sonia Novita
GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Vol. 3 No. 4 (2024): GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh - Agustus 20
Publisher : Program Studi Kedokteran Fakultas Kedokteran Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jkkmm.v3i4.12677

Abstract

Sampai saat ini belum ada konrtasepsi yang dapat memuaskan semua orang, tetapi ada beberapa syarat agar kontrasepsi dapat dikatakan ideal. Kontrasepsi yang ideal harus mempunyai efektivitas yang tinggi, minimal efek samping, dapat dengan mudah dipulihkan, dapat melindungi penggunanya dari infeksi menular seksual (IMS), mudah didapatkan serta tidak ada kontraindikasi. Metode amenore laktasi (MAL) merupakan metode kontrasepsi di mana ibu menjalani konseling dan didukung untuk memberikan air susu ibu (ASI) sebagai bagian dari upaya kontrasepsi. Metode amenore laktasi merupakan metode yang tersedia dan dapat diakses secara luas oleh banyak wanita. Kami melakukan tinjauan litelatur yang kami susun untuk menunjukkan efektifitas dari metode amenorea laktasi dalam mencegah kehamilan. Kami menemukan enam studi yang berkaitan dengan MAL, dimana tiga penelitian berasal dari Indonesia dan masing-masing satu penelitian berasal dari Amerika Serikat, India, dan Nigeria. Laktasi merupakan adaptasi evolusioner yang memberi seseorang kesempatan untuk memberikan pengasuhan yang andal kepada keturunannya dalam menghadapi akses yang tidak pasti terhadap makanan. Metode amenorea laktasi merupakan kontrasepsi yang mengandalkan pemberian ASI. Metode amenorea laktasi dapat menjadi kontrasepsi bila mnyusui secara penuh (full breast feeding), belum haid dan umur bayi <6 bulan. Memberikan ASI setidaknya lima kali sehari dengan durasi >65 menit dapat mempertahankan keadaan amenore.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Afriana, Nurhayati Amrullah Amrullah Angga Prayoga Apriyanti, Panca Arman Arman Asriani Asriani, Asriani Aulia, M.Reza Azani, Nazwira Budiman, Cecep Dewi, Titis Puspita Elsyahpitri, Sonia Febri, Yolanda Aryan Fhitriana Pakpahan, Suzan Fionasari, Dwi Fomandes, Zyqro Milid Halimang, St. Hardiyanti, Dwi Hartina, Siti Hikmatul Amri Hisbullah Hisbullah Hutagalung, Lenny A. F. Hutagalung, Suzanne C. Icha Nurfadhilla ilham, annisa puteeri Ilvira, Muhammad Natsir Irayana, Ulya Jaya Jaya Julianti, Windi Lawita, Nadia Fathurrahmi Lianda, Jefri Lina, Wella Rosa Liza Fitria, Liza Mastari, Ekawaty Suryani Misuri, Misuri Muhammad Fajri Multazam, Andi Nadella, Suraya Naiya Aulia Putri Nasution, Siti Khairunnisa Nur Fitriana Nur Fitriana Nurkahiran, Nurkahiran Pakpahan, Sartika Pratama, Muhammad Aji Putra, Rudi Syaf Putri, Annie Mustika R.Septian Armel Rahmi, Fitri Indria Ramashar, Wira Ririn Melati Romli, Sunaryo Safitri, Ersha Wiriani Santosa, Fajar Julian Saputra, Yoni Saputri, Sri Wulan Saragih, Tiana Sari, Dian Puji Puspita Sari, Imelia Sari, Sonia Novita Simanjuntak, Helkia Yohana Simme, Ervina siti rodiah Siti Samsiah, Siti Sofian, Sofian Solihin, M Sura', Widia Riski Suriyanti, Linda Hetri Susandi, Eko Syaf Putra, Rudi Syafitri, Andini Syahidah, Syahidah Syarif Husin Tabari, Muhammad Fadhlan La Tarmizi Tarmizi Tengku Resti Erika Yusman Ultsani, Mila Usman, Hikmawati Wayra, Hariko Wiraandika, Gatra Yustin Giftiani Yusuf, Eka Yustian Zelfia