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All Journal Indonesia Berdaya Mudabbir: Journal Research and Education Studies Innovative: Journal Of Social Science Research Research of Finance and Banking Sinergi Akademisi dan Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana
Rahmah, Mulia
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Edukasi Pemanfaatan Tanaman Herbal untuk Mengatasi Hipertensi dan Kolestrol di Desa Kertak Hanyar II RT 06 Putri, Juliance Yolanda; Yuwindry, Iwan; Mukti, Yusuf Anggoro; Azzahra, Fatimah; Raema, Misa; Rahmah, Mulia; Alfisyah, Nur
Indonesia Berdaya Vol 6, No 2 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251107

Abstract

Pengabdian kepada masyarakat ini dilaksanakan di Desa Kertak Hanyar II RT 06, Banjarmasin, dengan tujuan meningkatkan pemahaman masyarakat mengenai penggunaan tanaman herbal sebagai terapi alternatif untuk kolesterol dan hipertensi. Kegiatan ini diawali dengan survei lokasi dan pengumpulan data mengenai tanaman herbal yang biasa digunakan oleh masyarakat. Edukasi dilaksanakan pada 27 Februari 2025 dengan metode presentasi, pembagian leaflet, serta diskusi interaktif. Sebanyak 20 warga berpartisipasi dalam kegiatan ini.Hasil pengumpulan data menunjukkan bahwa daun salam dan kunyit sering digunakan untuk mengatasi kolesterol, sementara seledri dan daun sirsak digunakan untuk mengatasi hipertensi. Berdasarkan evaluasi pre-test dan post-test, terjadi peningkatan pemahaman masyarakat dari 58% menjadi 98,5%. Hal ini menunjukkan bahwa edukasi ini efektif dalam meningkatkan kesadaran akan manfaat tanaman herbal dalam pengobatan tradisional. Kesimpulannya, program pengabdian ini berkontribusi positif dalam menambah wawasan masyarakat tentang pemanfaatan tanaman herbal secara aman dan efektif.
Literatur Review: Efektifitas Daun Jambu Biji (Psidium Guajava L.) Sebagai Obat Tradisional Jannah, Miftahul; Rahmah, Mulia; Naufal, Muhammad; Winda, Nadia Oktavia; Hakim, Ali Rakhman
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13083

Abstract

Daun jambu biji (Psidium guajava L.) telah digunakan dalam pengobatan tradisional di berbagai negara selama berabad-abad. Tanaman ini terkenal karena khasiatnya dalam mengatasi berbagai masalah kesehatan. Di beberapa budaya, daun jambu biji digunakan sebagai obat alami untuk mengobati diare, infeksi bakteri, diabetes, dan kondisi peradangan. Popularitas daun jambu biji dalam pengobatan tradisional didukung oleh kandungan senyawa bioaktif yang berlimpah, seperti flavonoid, tanin, saponin, dan triterpenoid, yang diketahui memiliki berbagai aktivitas farmakologis. Tujuan dari review artikel ini untuk mengetahui potensi efektivitas daun jambu biji sebagai obat tradisional. Metode yang digunakan dalam pembuatan review artikel ini adalah studi pustaka dengan mengakses jurnal nasional maupun internasional. Kesimpulan yang didapat berdasarkan hasil analisis beberapa artikel yaitu daun jambu biji efektif dalam mengatasi diare dan memeiliki aktivitas menghambat pertumbuhan bakteri Propionibacterium acnes penyebab jerawat.
PERAN MAHASISWA PADA KEGIATAN MASDARLING DALAM PENGELOLAAN SAMPAH MELALUI PENGENALAN BANK SAMPAH DI KELURAHAN JATIBENING Janaloka, Adam; Wijayanti Gunawan, Putri; Fitriani, Ratika; Purnama Putri, Diana; Rosdiana, Rosdiana; Kausar, Muhammad; Rahmah, Mulia; Indriyanto, Irwan; Pratiwi, Widia
SIKAMA : Sinergi Akademisi dan Masyarakat Vol 3 No 1 (2025): Jurnal SIKAMA
Publisher : Lembaga Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/sikama.v3i1.226

Abstract

Edukasi kesadaraan dan keterampilan warga untuk pengelolaan sampah dengan penerapan prinsip reduce, reuse, dan recycle (3R) penting dalam penyelesaian masalah sampah melalui pengelolaan sampah sejak dari sumbernya. Bank sampah yang diintegrasikan dengan prinsip 3R dilaksanakan di Kelurahan Jatibening, Bekasi. Kegiatan bank sampah merupakan konsep pengumpulan sampah kering dan dipilah serta memiliki manajemen layaknya perbankan tapi yang ditabung bukan uang melainkan sampah. Pemberdayaan warga melalui kegiatan penyuluhan, edukasi, pelatihan, serta dialog dengan warga di komunitas. Selain itu diperlukan dukungan kemitraan dengan membangun jejaring dan mekanisme kerja sama kelembagaan antara warga pengelola bank sampah dengan stakeholder terkait. Tujuan kegiatan ini adalah mengurangi penumpukan sampah rumah tangga agar tidak terjadi bencana dan memanfaatkan sampah dengan kreasi dan inovasi masyarakat sekitar. Metode yang digunakan adalah edukasi, praktek, dan dokumentasi. Hasilnya menunjukan bahwa pengelolaan bank sampah memberikan banyak manfaat terhadap masyarakat sekitar, lingkungan menjadi nyaman, asri, hijau, dan menambah pendapatan ekonomi masyarakat. Kegiatan ini mendapat dukungan dari beberapa pihak seperti kelurahan Jatibening, Korwil BSIP Pondok Gede, dan Yayasan Rumah Sopan, dengan jumlah peserta sebanyak 46 mahasiswa dari 14 kelompok. Kesimpulan dari penelitian ini bahwa sampah-sampah rumah tangga dapat mendatangkan manfaat dari segi sosial, ekonomi, dan lingkungan yang berdampak positif dari Bank Sampah Kelurahan Jatibening Bekasi.
Good Corporate Governance and Business Scale: Their Impact on Company Financial Performance Rusmaya, Devita Rizki; Rahmah, Mulia; Loen, Mishelei
Research of Finance and Banking Vol. 3 No. 2 (2025): October 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v3i2.538

Abstract

This study examines the effect of institutional ownership, managerial ownership, and company size on the financial performance of healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using a quantitative approach with secondary data from the annual reports of 11 selected healthcare firms, the study analyzes how ownership structure and firm scale influence performance. The results show that institutional ownership, managerial ownership, and company size each have a negative impact on financial performance. However, when tested simultaneously, the three variables significantly affect financial performance. These findings suggest that ownership structure and firm size do not necessarily enhance performance, as they may also reflect governance complexities and variations in resource management efficiency. The study implies that healthcare firms should strengthen internal governance and develop more efficient ownership policies to ensure sustainable value creation. The originality of this research lies in its focus on Indonesia’s healthcare sector during the post-pandemic recovery period, an area seldom explored in prior studies particularly those combining ownership structure and firm size in a sector shaped by regulatory dynamics and service-based operational characteristics.
Analysis of Learning Implementation and Classroom Management at IRA Private Junior High School Medan: An Observation Study of PPL 1 Siregar, Nuri Handayani; Wulandari, Windi; Rahmah, Mulia; Lubis, Yani
MUDABBIR Journal Research and Education Studies Vol. 5 No. 2 (2025): Vol. 5 No. 2 Juli-Desember 2025
Publisher : Perkumpulan Manajer Pendidikan Islam Indonesia (PERMAPENDIS) Prov. Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/mudabbir.v5i2.2131

Abstract

This study aims to evaluate the implementation of education and classroom management at IRA Private Junior High School in Medan based on observations made during the first teaching practice (PPL I). The research method used is descriptive qualitative, with data collected through non-participatory observation, semi-structured interviews, and documentation of learning tools and activities that take place in the classroom. The findings of this study indicate that the implementation of learning is in accordance with the principles of the Merdeka Curriculum, which is characterized by the preparation of learning tools such as Annual Programs, Semester Programs, and teaching modules, as well as the use of interactive methods such as group discussions, presentations, and exercises based on Student Worksheets. Classroom management was also carried out well, as demonstrated by flexible seating arrangements, efficient time management, enforcement of classroom rules, and positive interactions between teachers and students. However, there were several challenges, such as limited use of digital media, short learning time, large number of students in one class, and inconsistent implementation of formative assessment. Overall, teaching practices and classroom management at IRA Private Junior High School in Medan are quite good and support the creation of an ideal learning environment, but there is still room for improvement in terms of learning differentiation, the use of interactive media, and strengthening the evaluation of the learning process.
MENJAGA KETAHANAN FISIK DI USIA LANJUT DAN OBAT TRADISIONAL PADA LANSIA Loen, SE., M.Si., Mishelei; Verawaty Situmorang, Christina; Pramesti Dewi, Hayuningtyas; Nurlatifah, Siti; Damayanti, Esti; Rahmah, Mulia
SIKAMA : Sinergi Akademisi dan Masyarakat Vol 4 No 1 (2026): Jurnal SIKAMA
Publisher : Lembaga Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/sikama.v4i1.1044

Abstract

Lansia merupakan kelompok usia yang rentan terhadap penurunan fungsi fisik, mental, dan kognitif akibat proses penuaan yang memengaruhi otot, tulang, dan sistem saraf. Kondisi ini dapat menurunkan kualitas hidup sehingga diperlukan strategi untuk menjaga ketahanan tubuh dan keseimbangan kesehatan secara holistik. Aktivitas fisik teratur terbukti mampu meningkatkan energi, mengurangi kecemasan, serta memperkuat hubungan sosial. Di sisi lain, pengobatan tradisional seperti jamu menjadi alternatif yang aman dan terjangkau untuk mendukung kesehatan lansia. Kegiatan dilaksanakan pada tanggal 2 April 2026 di Universitas Krisnadwipayana sebagai bagian dari program Sekolah Lansia Poge Hebat, yang dibentuk oleh Lembaga Indonesia Ramah Lansia (IRL) bekerja sama dengan Universitas Krisnadwipayana dan Kecamatan Pondokgede, Bekasi. Sebanyak 107 peserta lansia mengikuti rangkaian kegiatan yang meliputi sambutan dari Kepala Sekolah dan Kepala UPTD DPPKB, doa pembuka, penyampaian materi pertama mengenai aktivitas fisik yang langsung dipraktikkan oleh peserta, pertunjukan kesenian angklung, penyampaian materi kedua mengenai jamu tradisional, sesi tanya jawab, serta penutup berupa permainan interaktif. Hasil kegiatan menunjukkan Peserta menunjukkan antusiasme tinggi dalam mengikuti praktik gerakan fisik, menikmati pertunjukan kesenian angklung, serta aktif dalam sesi tanya jawab. Pengetahuan lansia mengenai manfaat aktivitas fisik dan jamu tradisional meningkat, dan mereka menunjukkan sikap lebih proaktif dalam menjaga kesehatan. Kesimpulan dari kegiatan ini menegaskan pentingnya Edukasi komunitas yang menggabungkan aktivitas fisik dan pengenalan jamu tradisional terbukti efektif dalam meningkatkan kesadaran lansia terhadap kesehatan fisik dan mental. Pendekatan ini memperkuat kebersamaan, memberikan motivasi, serta mendukung kualitas hidup lansia secara holistik. Direkomendasikan agar program serupa diintegrasikan ke dalam kegiatan rutin posyandu lansia dan didukung oleh lintas sektor, termasuk tenaga kesehatan, universitas, dan pemerintah daerah untuk memperkuat dampak berkelanjutan.
UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN Aureillia, Vira; Rahmah, Mulia
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.203

Abstract

This study was conducted to determine the effect of the size of the board of commissioners and the audit committee on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This research was conducted to Indonesia Stock Exchange (IDX) Listed Mining Companies from the year 2021 to the year 2023. The sample determination method used a purposive sampling method with the sample used was 22 companies. Data analysis techniques used with descriptive statistics, classical assumption tests (data normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), and hypothesis testing with multiple linear regression (simultaneous hypothesis testing (f test), partial hypothesis testing (t test), and coefficient of determination test) which were processed using SPSS V.26. Based on the results of the study, simultaneously, the Size of the Board of Commissioners and the Audit Committee have no effect on profitability. The Size of the Board of Commissioners and the Audit Committee, individually, also do not affect profitability.
Pengaruh Independensi, Pengalaman Auditor, dan Kompetensi terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Daniswari, Valda Della; Nurlatifah, Siti; Loen, Mishelei; Rahmah, Mulia
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.463

Abstract

This study aims to examine the influence of independence, auditor experience, and competence on auditors' ability to detect fraud in Public Accounting Firms (KAP) located in South Jakarta. Using a purposive sampling approach, data were collected through questionnaires distributed to 71 auditors from various firms. Multiple regression analysis was employed to assess the relationship between the independent variables and the auditors' fraud detection ability. The results reveal that, partially, independence does not significantly affect the auditors' ability to detect fraud, while auditor experience and competence have a significant positive impact. Simultaneously, all three variables independence, experience, and competence—exert a significant combined effect on fraud detection capability. These findings underscore the importance of enhancing auditor professionalism through experience and skill development, offering both theoretical and practical contributions to the forensic audit literature in Indonesia. The implications of this research are relevant for regulators and audit institutions seeking to strengthen audit quality by focusing on individual auditor capabilities.
Determinan Penghindaran Pajak: Peran Financial Distress, Capital Intensity, dan Pertumbuhan Penjualan Loen, Mishelei; Praptiwi, Widia; Rahmah, Mulia; Rahmawantari, Dhistianti Mei
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1040

Abstract

This study aims to analyze the influence of financial distress, capital intensity, and sales growth on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2025. This study employs a quantitative method with an associative approach. The data used in this study are secondary data. The population consists of 92 companies, selected using purposive sampling. Data analysis in this study utilizes descriptive statistical techniques and linear regression analysis with the assistance of Statistical Package for the Social Sciences version 27. The findings indicate that financial distress and capital intensity influence tax avoidance, whereas sales growth does not influence tax avoidance. The implications of this study are expected to serve as a benchmark for making wiser decisions regarding tax avoidance while remaining within the boundaries of regulations established by the government.
Co-Authors Alfisyah, Nur Ali Rakhman Hakim Aureillia, Vira Daniswari, Valda Della Dhistianti Mei Rahmawantari Esti Damayanti Fatimah Azzahra Fitriani, Ratika Indriyanto, Irwan Janaloka, Adam Kausar, Muhammad Loen, Mishelei Loen, SE., M.Si., Mishelei Lubis, Yani Miftahul Jannah Muhammad Naufal, Muhammad Mukti, Yusuf Anggoro Pramesti Dewi, Hayuningtyas Praptiwi, Widia Purnama Putri, Diana Putri, Juliance Yolanda Raema, Misa Rosdiana Rosdiana Rusmaya, Devita Rizki Siregar, Nuri Handayani Siti Nurlatifah, Siti VERAWATY SITUMORANG, CHRISTINA Widia Pratiwi, Widia Wijayanti Gunawan, Putri Winda, Nadia Oktavia Windi Wulandari Yuwindry, Iwan