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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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CAS-Plan: Civitas Academic of School - Differentiated Learning to Optimize Science Learning Oriented to Increasing Scientific Literacy in Class VII-B of SMP IT Ar Raihan Bandar Lampung Prayoga, Angga; Romli, Sunaryo; Agustiawan, Agustiawan; Yusuf, Eka Yustian; Misuri, Misuri
Jurnal Bioterdidik: Wahana Ekspresi Ilmiah Vol 11, No 2 (2023): Jurnal bioterdidik
Publisher : Universitas Lampung

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Abstract

This research aims to determine the effectiveness of using CAS-Plan to improve students' scientific literacy skills in science learning. This Classroom Action Research was carried out on students in class VII-B SMP IT Ar Raihan Bandar Lampung which consisted of 24 students. Data on mastery of scientific literacy was collected using scientific literacy test instruments using test instruments that have been tested for validity, and reliability and have good distinguishing power. PTK is carried out in 2 cycles. In each cycle, there are two learning meetings. This research is declared successful if it meets all the specified criteria, namely (1) the student's scientific literacy test results increase from the previous cycle, (2) the student's mastery of scientific literacy skills is ≥ 75, class completion reaches ≥ 85% and the average score class ≥ 80. The results showed that 9 out of 24 students completed the scientific literacy of students before the action (pre-cycle) (37.5%), the class average was 58.0. After the action was taken, the results of the scientific literacy test showed that 22 students had completed it (91.6%), with a class average of 87.5. So, based on the research results, it can be concluded that the use of CAS-Plan in science learning has proven effective in increasing students' scientific literacy.
Komunikasi Visual Pada Media Sosial X Dalam Membentuk Persepsi Gen Z Terhadap Konflik Palestina-Israel Agustiawan, Agustiawan; Zelfia, Zelfia
RESPON JURNAL ILMIAH MAHASISWA ILMU KOMUNIKASI Vol. 6 No. 2 (2025)
Publisher : UNIVERSITAS MUSLIM INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/respon.v6i2.294

Abstract

Media sosial X telah menjadi salah satu menjadi salah satu sumber informasi utama bagi Gen Z untuk memahami Konflik Palestina Israel. Konflik Palestina Isarel merupakan isu kompleks dan berkepanjangan. Penelitian ini bertujuan untuk mengetahui peran media sosial X dalam membentuk persepsi Gen Z terhadap konflik Palestina – Israel dan untuk mengetahui Persepsi Gen Z terkait isu tersebut. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik pengumpulan data melalui observasi virtual, wawancara, dan dokumentasi dan teknik analisis data menggunakan model Miles dan Huberman. Hasil penelitian ini menunjukkan bahwa media sosial X memiliki peran yang sangat penting dalam membentuk persepsi Gen Z terhadap konflik Palestina dan Israel, dimana X berperan sebagai wadah untuk mengekspresikan pandangan dan sebagai sumber Informasi Gen Z terhadap konflik yang terjadi antara Palestina dan Israel, baik melalui penyebaran informasi, narasi visual maupun interaksi antara pengguna. Faktor algoritma, selektivitas sumber, serta keterlibatan emosional pengguna turut mempengaruhi cara pandang Gen Z terhadap konflik tersebut. Kesimpulan dari penelitian menegaskan bahwa media sosial X bukan hanya sebagai alat komunikasi, tetapi juga arena pembentukan opini publik yang kuat dikalangan generasi Z dalam isu-isu global seperti konflik Palestina dan Israel.
Literatur Review: Analisis Etika dan Kode Etik Profesi Akuntan Dalam Praktik Perpajakan ilham, annisa puteeri; Icha Nurfadhilla; Yustin Giftiani; Naiya Aulia Putri; Agustiawan, Agustiawan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.279

Abstract

Tax accountants have a responsibility to ensure that the tax liabilities reported are accurate and in accordance with applicable regulations. This responsibility includes presenting correct and complete information, as well as avoiding fraudulent practices. To maintain public trust, tax accountants need to improve their professional competence and comply with the applicable code of ethics. This study aims to analyze ethical behavior and the application of the code of ethics in the practice of tax accountants. The method used in this study is qualitative descriptive with a systematic literature review approach. The results of the study show that tax accountants who adhere to the code of ethics can increase public trust in their profession. With the right understanding and application of the code of ethics, the behavior of tax accountants can become more ethical, thereby supporting the creation of good tax governance and increasing public compliance with tax obligations.
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

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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.
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