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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) Science Midwifery Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Jurnal Ilmiah Raflesia Akuntansi Predestinasi 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 Kajian Islam dan Sosial Keagamaan 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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The Impact Study of Abrasion Preventing Program in Dumai Coastal Santosa, Fajar Julian; Fomandes, Zyqro Milid; Dewi, Titis Puspita; Wiraandika, Gatra; Agustiawan, Agustiawan
ENVIBILITY: Journal of Environmental and Sustainability Studies Vol. 3 No. 1 (2025): March
Publisher : Prospect Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55381/envibility.v3i1.452

Abstract

The coastal area of ​​Dumai City has experienced severe abrasion problems due to strong waves and tidal currents. In response to the increasing degradation of the coastline due to abrasion, various abrasion prevention programs have been implemented, one of which is through the construction of coastal protection structures in the form of Lancang Kuning wave breakers and mangrove rehabilitation on the coast. This study aims to evaluate the overall impact of abrasion prevention efforts that have been carried out on coastline stability, ecological sustainability, and the livelihoods of the surrounding community. This study uses a mixed-methods approach, which includes observation, field surveys, and in-depth stakeholder interviews. Mangrove rehabilitation efforts have shown positive ecological effects, while physical structures such as the aerodynamic Lancang Kuning wave breakers have helped reduce wave strength directly. In addition, mangrove replanting can withstand sand sedimentation, thereby reducing the impact of abrasion. The presence of mangroves planted on the coast is also a home for animals such as the scad, which are starting to reappear. However, this study also highlights challenges such as uneven implementation, maintenance problems, and sediment transfer to adjacent areas. In addition, further research is also needed on modeling shoreline changes before and after development. These findings suggest that more integrated and adaptive coastal management strategies are critical for long-term effectiveness.
FENOMENA FLUKTUASI HARGA MINYAK NILAM (Cablin benth) BERBASIS AGRIBISNIS: PERSPEKTIF PETANI DI DESA PAMOMBONG, SULAWESI BARAT Asriani, Asriani; Syahidah, Syahidah; Agustiawan, Agustiawan; Pakpahan, Sartika
Jurnal Riset Multidisiplin Agrisosco Vol 3, No 2 (2025): Vol 3 No 2 Agustus 2025
Publisher : Lembaga Penelitian, Pengembangan, Pemberdayaan Potensi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61316/ajrm.v3i2.130

Abstract

This study aims to understand the phenomenon of agribusiness-based patchouli oil price fluctuations from the perspective of farmers in Pamombong Village, West Sulawesi. The research method used is qualitative with in-depth interviews, observation, and documentation techniques. A qualitative approach with a case study design was used to explore farmers' experiences in dealing with uncertain price dynamics, which were then analyzed using SWOT. The results show that patchouli oil price fluctuations are influenced by internal factors such as domestic market structure and the role of farmer institutions as well as external factors such as global market conditions, the impact of which is seen in income, production strategies, and marketing patterns. This study emphasizes the importance of strengthening agribusiness institutions, access to price information, and government policy support in creating a more sustainable and efficient patchouli oil trading system
DESCRIPTION OF USE OF PERSONAL LISTENING DEVICES (PLD) DURING ONLINE LEARNING DURING COVID-19 PANDEMIC Agustiawan, Agustiawan
Health Safety Environment Vol 2 No 2 (2021): Health Safety Environment Journal (September 2021)
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Background: Unwise use of personal listening devices (PLD) when learning online during COVID-19 pandemic can increase risk of deafness in future. Methods: This cross sectional study involved 159 respondents (97 students and 62 lecturers) who then filled out a questionnaire regarding their knowledge and attitudes in using PLD. Mann-Whitney test was conducted to see the association between two variable. Results: A total of 51, 55, and 53 respondents respectively used earphones, headsets, and both. A total of 83.0% of respondents knew that they should not use PLD with a volume >60%, 81.1% of respondents knew that they should not use PLD >60 minutes, and as many as 70.4% knew that they should not clean their ears using cotton. bud. Respondents in this study generally never used PLD within >60 minutes (27.7%), rarely used PLD with volume >60% (35.2%), and always cleaned their ears with a cotton bud (48.4%). The bivariate test showed that there was no relationship between the respondent's knowledge of the duration of PLD use >60 minutes (p-value= 0.392) and the volume of PLD usage > 60% (p-value= 0.410), while for the respondent's knowledge in terms of "no ear cleaning". using a cotton bud” on the attitude of respondents not to clean their ears using a cotton bud was significant (pvalue = 0.034). Conclusions: This study shows that there are still many uses of PLD that are not in accordance with the rules of <60% and <60 minutes. Online learning has been carried out for three semesters, so efforts are needed to invite students and lecturers to use PLD wisely.
Pengaruh Pemahaman Informasi Keuangan, Mindset Entrepreneur, Dan Pemanfaatan E-Commerce Terhadap Kinerja UMKM Kuliner Di Pekanbaru Tengku Resti Erika Yusman; Nur Fitriana; Agustiawan, Agustiawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11081

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman informasi keuangan, mindset entrepreneur, dan pemanfaatan E- commerce terhadap kinerja UMKM kuliner. Jenis penelitian ini adalah penelitian kuantitatif. Analisis data menggunakan metode analisis regresi linear berganda dengan kinerja UMKM sebagai variabel dependen dan tiga variabel independen pemahaman informasi keuangan, mindset entrepreneur, dan pemanfaatan e- commerce. Sampel penelitian sebanyak 100 responden. Hasil penelitian ini menyatakan bahwa variabel pemahaman informasi keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM. Mindset entrepreneur berpengaruh positif dan signifikan terhadap kinerja UMKM. Pemanfaatan e-commerce berpengaruh positif dan signifikan terhadap kinerja UMKM.
Peran Audit Pemerintah Dan Pengendalian Internal Terhadap Tingkat Korupsi : (Studi Pada Pemerintah Provinsi Di Indonesia Tahun 2021-2023) Azani, Nazwira; Agustiawan, Agustiawan; Sari, Dian Puji Puspita
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11142

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Temuan Audit, Tindak Lanjut Hasil Audit, Opini Audit dan Sistem Pengendalian Internal terhadap Tingkat Korupsi di Pemerintah Provinsi Indonesia Tahun 2021-2023. Penelitian ini menggunakan metode kuantitatif dan menggunakan data sekunder yang diperoleh dari IHPS, TRLHP, dan Laporan Tahunan ICW pada tahun 2021-2023. Dalam penelitian ini, sampel yang digunakan adalah provinsi-provinsi yang ada di Indonesia dengan menggunakan teknik purposive sampling. Sebanyak 29 sampel diambil selama tiga tahun dengan total 87 observasi. Teknik analisis yang digunakan adalah teknik analisis regresi data panel dengan menggunakan aplikasi Eviews 13. Hasil penelitian ini menunjukkan bahwa temuan audit, tindak lanjut hasil audit dan sistem pengendalian internal berpengaruh terhadap tingkat korupsi. Sedangkan opini audit tidak berpengaruh terhadap tingkat korupsi. Keywords: Tingkat Korupsi, Temuan Audit, Tindak lanjut Hasil Audit, Opini Audit, Sistem pengendalian Internal
Comparison Of Reduction In Blood Pressure Between Sublingual and Oral Captopril Agustiawan, Agustiawan; Tabari, Muhammad Fadhlan La; Ilvira, Muhammad Natsir; Mastari, Ekawaty Suryani; Hardiyanti, Dwi
Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Vol. 11 No. 4 (2025)
Publisher : Faculty of Medicine, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/htj.v11i4.1794

Abstract

Background: Hypertensive crisis poses a high risk for long-term cardiovascular complications, and management focuses on controlled blood pressure (BP) reduction rather than immediate normalization. Objective: To compare the effectiveness of sublingual and oral captopril in reducing BP among patients with hypertensive urgency. Methods: A literature review was conducted using English-language studies published after 2012 that evaluated BP reduction outcomes of sublingual versus oral captopril. Results: Three relevant studies met the inclusion criteria, comparing both administration routes in hypertensive urgency management. All studies demonstrated that sublingual and oral captopril were similarly effective in lowering systolic and diastolic BP within the first few hours after administration. Sublingual captopril consistently produced a faster onset of action, with BP reduction observed within 15–30 minutes, whereas oral administration required 30–60 minutes to achieve comparable effects. None of the studies reported significant differences in adverse effects between the two routes. These findings suggest that while overall efficacy is comparable, the sublingual route provides more rapid BP control, which may be crucial in acute care settings. Conclusion: Both sublingual and oral captopril are effective options for hypertensive urgency, with the sublingual form offering a faster therapeutic response suitable for rapid BP reduction in emergency situations.
Pengaruh Sistem Pengendalian Intern dan Ketidakpatuhan pada Peraturan Perundang-undangan Standar Akuntansi Pemerintahan terhadap Opini Audit Agustiawan, Agustiawan; Putri, Annie Mustika; Simanjuntak, Helkia Yohana
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.3930

Abstract

This study aims to examine the effect of the internal control system (SPI), and noncompliance with government accounting standard laws and regulations (SAP) on audit opinions. The sample in this study were auditors at the Riau Province Representative Office of the Audit Board of the Republic of Indonesia (BPK RI Pekanbaru). This research is a quantitative research. This study uses primary data collected using a questionnaire. In this study, the sample was 55 respondents using a saturated sample. The analysis tool used is SPSS 2.6. Based on the results of data analysis, it shows that the Internal Control System (SPI), and Non-Compliance with Government Accounting Standards Legislation (SAP) have an effect on Audit Opinion.
Pengaruh Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah, dan Audit Keuangan Daerah terhadap Kualitas Laporan Keuangan Agustiawan, Agustiawan; Putri, Annie Mustika; Saputra, Yoni
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.1926

Abstract

The purpose of this study is to examine the effect of human resources, the government's internal control system and regional financial audits towards the quality of financial statements. The population in this study was all employees in the Office of the Regional Financial and Asset Management Agency (BPKAD) Riau Province whilst the sample was 116 respondents. The sampling method in this research is census sampling. The data used were primary data, which was completely done by using survey methods with questionnaires and the processing method used was multiple linear regression. The result of this study conveys that the variables of human resources, internal government control systems and regional financial audits affect the quality of financial statements.
Pengaruh Budaya Organisasi, Proactive Fraud Audit, Whistleblowing, dan Pengendalian Internal terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS Agustiawan, Agustiawan; Ririn Melati; Siti Rodiah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2378

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, proactive fraud audit, whistleblowing dan pengendalian internal terhadap pencegahan kecurangan dalam pengelolaan dana BOS. Data yang digunakan dalam penelitian ini berupa data primer. Jenis penelitian ini adalah kuantitatif. Objek dari penelitian ini adalah sekolah yang ada di Kecamatan Tampan Pekanbaru. Metode pengumpulan sampel menggunakan metode sampling jenuh. Sampel yang diambil sebanyak 113 sekolah. Uji analisis data menggunakan metode regresi linier berganda yang pengolahannya dengan menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa budaya organisasi, proactive fraud audit dan whistleblowing berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS. Sedangkan pengendalian internal tidak berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS
Factors Associated With Complaints of Disorders Hearing In Workers In The Machine Section of PT. Fertilizer Iskandar Muda Lhokseumawe In 2022 Fhitriana Pakpahan, Suzan; Nasution, Siti Khairunnisa; Hutagalung, Suzanne C.; Agustiawan, Agustiawan
International Archives of Medical Sciences and Public Health Vol. 5 No. 1 (2024)
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/iamsph.v5i1.851

Abstract

Introduction: Technological advances in the machinery sector, have succeeded in creating a variety of machine products that in operation often produce noise that must be faced by employees in doing work. Objective: The purpose of this study was to determine the factors associated with complaints of hearing loss in workers at PT. Pupuk Iskandar Muda Lhokseumawe. Method: This study used descriptive with a cross sectional approach. The study population was all workers as many as 200 workers with a sample of 133 workers taken using simple random sampling techniques. Data analysis using univariate, bivariate analysis with statistical logistic regression tests. Results: The variables worker age = 0.000, length of exposure = 0.000, working period = 0.000, noise intensity = 0.000, ear protection equipment = 0.000, which means worker age, length of exposure, noise intensity, ear protection equipment (APT). Conclusion: This study is that there is a relationship between worker age, length of exposure, length of service, noise intensity and ear protection equipment with complaints of hearing loss in machine part workers. It is expected that workers can comply with the regulations set by the factory and pay more attention to occupational safety and health.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Afriana, Nurhayati Amrullah Amrullah Angga Prayoga Antariksa, Putri Mayang Sari Apriyanti, Panca Arman Arman Asriani Asriani, Asriani Aulia, M.Reza Azani, Nazwira Budiman, Cecep Dewi, Titis Puspita Elsyahpitri, Sonia Fahma, Hilmia Farhan Anugrah Qodafi Febri, Yolanda Aryan Fhitriana Pakpahan, Suzan Fionasari, Dwi Fomandes, Zyqro Milid Halimang, St. Hardiyanti, Dwi Hartina, Siti Hisbullah Hisbullah Hutagalung, Lenny A. F. Hutagalung, Suzanne C. Icha Nurfadhilla Iksan Abdiman ilham, annisa puteeri Ilvira, Muhammad Natsir Irayana, Ulya Jaya Jaya Julianti, Windi Kaseng, Ernawati S La Tabari, Muhammad Fadhlan Lawita, Nadia Fathurrahmi 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 Rifki Januari Ririn Melati Romli, Sunaryo Safitri, Ersha Wiriani Santosa, Fajar Julian Saputra, Yoni Saputri, Sri Wulan Saragih, Tiana Sari, Dian Puji Puspita Sari, Imelia Simanjuntak, Helkia Yohana Simme, Ervina Sitawati, Andini Dyah siti rodiah Siti Samsiah, Siti Sofian, Sofian Suhaeb, Firdaus W Sura', Widia Riski Suriyanti, Linda Hetri Susandi, Eko Syaf Putra, Rudi Syafitri, Andini Syahidah, Syahidah Syarif Husin Tabari, Muhammad Fadhlan La Tengku Resti Erika Yusman Tri Ratnaningsih Ultsani, Mila Usman, Hikmawati Wayra, Hariko Wiraandika, Gatra Yustin Giftiani Yusuf, Eka Yustian Zelfia