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ANALISIS AKUNTABILITAS PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKMANALISIS AKUNTABILITAS PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM Astuti, Hartiningsih; Moehadi, Moehadi; Endang, Endang; Indrianto, Alfian Dwi; Herianto, Herianto
JURNAL DIMENSI Vol 12, No 3 (2023): JURNAL DIMENSI (NOVEMBER 2023)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v12i3.5687

Abstract

Perkembangan usaha mikro kecil dan menengah menjadi salah satu bentuk kerja nyata dari pelaku usaha untuk menjaga keberlangsungan usaha dalam melakukan pengelolaan yang efektif dan efisien. Termasuk di dalamnya adalah pengelolaan keuangan yang harus dilakukan melalui prinsip-prinsip akuntabilitas dan transparansi yang kemudian disajikan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. . Tujuan penelitian ini dilakukan untuk mengetahui pengaruh jenjang pendidikan, pengalaman kerja dan literasi keuangan terhadap akuntabilitas pencatatan keuangan. Metode penelitian ini dilakukan dengan menggunakan kuantitatif sedangkan pendekatan penelitian ini dilakukan dengan menggunakan metode analisis deskriptif deskriptif melalui pendekatan analisis regresi linier berganda dengan jumlah sampel dalam penelitian ini adalah 70 sampel. Hasil penelitian ini menemukan bahwa jenjang pendidikan dan pengalaman kerja berpengaruh tidak signifikan terhadap akuntabilitas pencatatan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah, sedangkan literasi keuangan berpengaruh signifikan dan positif terhadap akuntabilitas pencatatan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah
Meningkatkan Kapasitas Kelompok Tani Sejati Melalui Manejemen Branding dan Strategi Pemasaran Digital Produk Pupuk Organik Wanita, Titta; Herianto, Herianto; Ariyani, Gina; Pratama, Andika; Rizaldi, Muhammad; Endang Prasetyowati, Rini
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 2 (2024): Agustus 2024 - Januari 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i2.3204

Abstract

The conventional marketing system for agricultural products has not been able to increase sales of products produced by farmer groups. This community service activity intervention aims to empower the Sejati Farmers Group through the socialization of branding management and digital marketing strategies for organic fertilizer products. This activity was carried out in July 2024 at the Sejati Farmers Group, Lendang Nangka Utara Village, Masbagik District, East Lombok Regency, with 18 participants. The service method used participatory and personal communication. This training resulted in a 25% increase in knowledge and a 15% increase in organic fertilizer sales in the three months after the training. In addition, this activity provides alternative solutions to environmental and social problems, as well as improving the welfare of the local community.
STUDI KERAPATAN DAN PENUTUPAN JENIS LAMUN DI PULAU KARAJAAN DAN PULAU TEPIAN MATAJA KABUPATEN KOTABARU KALIMANTAN SELATAN Herianto, Herianto; Salim, Dafiuddin; Nursalam, Nursalam
Marine Coastal and Small Islands Journal - Jurnal ilmiah Ilmu Kelautan Vol 5, No 1 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/m.v5i1.11790

Abstract

Tujuan dari penelitian ini untuk mengetahui jenis-jenis lamun, mengetahui kerapatan dan persentase dan mengetahui hubungan kerapatan parameter lingkungan. Adapun kegunaan penelitian ini sebagai bahan informasi dalam pengolahan lingkungan pesisir dan sebagai bahan referensi untuk melakukan penelitian lebih lanjut terhadap ekosistem padang lamun. Penelitian ini dilaksanakan di perairan Pulau Karajaan dan Pulau Tepian Mataja pada bulan April - Oktober 2021. Adapun jenis lamun yang didapat ada 5 jenis yaitu Cymodocea serrulata, Halophila minor, Halophila ovalis, Halodule uninervis dan Thalassia hemprichii. Nilai kerapatan lamun di Pulau Karajaan dan Pulau Tepian Mataja Kabupaten Kotabaru untuk Cymodocea serrulata adalah 48 ind/m², Halophila minor 397 ind/m², Halophila ovalis 42 ind/m², Halodule uninervis 115 ind/m² dan Thalassia hemprichii 4 ind/m². Persentase tutupan lamun di Pulau Karajaan dan Pulau Tepian Mataja Kabupaten Kotabaru adalah 41,38% termasuk dalam kategori “Sedang”.
Pengaruh Penggunaan Prototype 3D Printing Berbahan PLA terhadap Tingkat Pemahaman Operator di Industri Furnitur (Studi Kasus di CV Kalingga Putra, Jepara) Djorgie, Thomas; Herianto, Herianto; Fathimahhayati, Lina Dianati; Widyastuti, Widyastuti
Jurnal Teknik Industri (JATRI) Vol. 2 No. 2 (2024): Jurnal Teknik Industri (JATRI)
Publisher : Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jatri.v2i2.1504

Abstract

Penelitian ini mengevaluasi penerapan teknologi 3D printing (3DP) dalam pembuatan prototipe produk Wood Cap di CV Kalingga Putra (KP), sebuah perusahaan manufaktur furniture kayu di Jepara. Studi ini melibatkan 10 pengrajin kayu dengan tingkat keterampilan yang seragam. Uji usabilitas dilakukan untuk mengukur tingkat pembahaman operator terhadap berbagai jenis prototipe yang diberikan. Dimensi usabilitas yang dijadikan tolak ukur keberhasilan tingkat pemahaman operator adalah efektivitas, efisiensi, dan kepuasan. Pengujian usabilitas dilakukan terhadap prototipe 3DP berbahan PLA dibandingkan dengan prototipe yang dibuat dengan metode konvensional. Hasil penelitian menunjukkan bahwa tingkat efektivitas prototipe 3D printing mencapai 84.551%, lebih tinggi dibandingkan dengan metode konvensional yang hanya mencapai 74.908%. Teknologi 3DP memungkinkan pencetakan prototipe dengan akurasi dan presisi yang lebih tinggi, mengurangi kesalahan yang disebabkan oleh variasi keterampilan manual operator. Dalam hal efisiensi, prototipe 3D printing memiliki rata-rata tingkat efisiensi sebesar 0.82, lebih tinggi dibandingkan dengan prototipe konvensional yang hanya mencapai 0.68. Tingkat kepuasan operator terhadap prototipe 3D printing juga tinggi, dengan skor rata-rata System Usability Scale (SUS) sebesar 83, yang sebanding dengan metode konvensional yang memiliki skor rata-rata 84.25.
Hubungan antara Frekuensi Makan dan Kebiasaan Makan dengan Kejadian (Stunting) di SDN 08 Angata Kabupaten Konawe Selatan Herianto, Herianto; Rombi, Mohamad
Jurnal Gizi Ilmiah Vol 3 No 2 (2016): Jurnal Gizi Ilmiah : Ilmu Gizi Klinik, Kesehatan Masyarakat, Food Service dan Pan
Publisher : Sekolah Tinggi Ilmu Kesehatan Karya Kesehatan

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

Abstract

Nutritional consumption greatly affects the nutritional status of a person's health which is the main capital for individual health. Incorrect or inappropriate nutritional intake will cause health problems. This study was conducted to determine the relationship between eating frequency and eating habits with incidence (stunting) at SDN 08 Angata, South Konawe Regency. This research was conducted with a cross sectional design using a quantitative approach. This research was conducted at the 08 Angata Public Elementary School, South Konawe Regency from 18 May to 02 June 2016. The population in this study were all children who were in the 08 Angata Elementary School, South Konawe Regency, grades 1-5. The sampling method used simple random sampling method as many as 95 children. The independent variables of the study were the frequency of eating and eating habits. The results showed that there was a relationship between the frequency of eating and the incidence of stunting at SDN 08 Angata, South Konawe Regency and there was a relationship between eating habits and the incidence of stunting at SDN 08 Angata, South Konawe Regency. The conclusion that can be drawn is that it is hoped that mothers can pay attention to the type of food consumption in children, especially nutritious food and it is necessary to increase counseling about providing nutritious food for children.
Hubungan Tingkat Pengetahuan Lansia dengan Kejadian Reumatik di Panti Tresna Werda Minaula Kendari Tahun 2016 Herianto, Herianto
Jurnal Gizi Ilmiah Vol 2 No 1 (2016): Jurnal Gizi Ilmiah : Ilmu Gizi Klinik, Kesehatan Masyarakat, Food Service dan Pan
Publisher : Sekolah Tinggi Ilmu Kesehatan Karya Kesehatan

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

Abstract

Clean and Healthy Lifestyle Behavior (PHBS) is a health behavior that in Indonesia in 2014 the incidence of rheumatic disease reached two million with the ratio of female patients three times that of men suffering from rheumatic disease. Rheumatism is a disorder in the form of stiffness, swelling, pain and redness in the joints and surrounding tissues, rheumatic symptoms are usually symmetrical, which attacks the same joints on both sides of the body. The problem in this study is that there is a relationship between the level of knowledge and the incidence of rheumatism in the elderly at Tresna Werda orphanage. Minaula kendari in 2016. The review of the theory is to discuss the relationship between the level of knowledge and the incidence of rheumatism in the elderly. This research was conducted on April 28 to May 09 2016, with analytical descriptive method using a cross sectional study approach. The study population was all patients with rheumatism. The sample consisted of 38 people. The independent variable in this study is knowledge (knowing, understanding, application), while the dependent variable is the incidence of rheumatism. This study uses the chi square test. The results showed that there was a relationship between Tofu and the incidence of rheumatism at the Tresna Werda Minaula Kendari social institution, because the p value (0.14) was smaller than 0.05. Most of them know about the incidence of rheumatism is still not enough or enough, amounting to 32 people (84.2%). There is a relationship between understanding and the incidence of rheumatism at the Tresna Werda Minaula Kendari Social Institution, because the P value (0.03) is smaller than 0.05. Most of them know enough about the incidence of rheumatism, amounting to 32 people (84.2%). There is a relationship between the application and the incidence of rheumatism at the Tresna Werda Minaula Kendari social institution, because the P value (0.14) is smaller than 0.05. Most of them know enough about the incidence of rheumatism, amounting to 32 people (84.2%). Suggestions are expected to be the basis for providing preventive measures against rheumatic diseases
Hubungan Kebiasaan Makan Sayur dan Buah saat Kehamilan dengan Kebiasaan Makan Sayur dan Buah pada Anak Usia Pra Sekolah di Desa Waode Buri Kecamatan Kulisusu Utara Kabupaten Buton Utara Herianto, Herianto; Aru, Mirda
Jurnal Gizi Ilmiah Vol 4 No 2 (2017): Jurnal Gizi Ilmiah : Ilmu Gizi Klinik, Kesehatan Masyarakat, Food Service dan Pan
Publisher : Sekolah Tinggi Ilmu Kesehatan Karya Kesehatan

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

Abstract

Based on 2013 basic health research data, the proportion of eating less vegetables and fruits in Indonesia is very high, namely 93.6%. Riskesdas data for Southeast Sulawesi in 2013, states that almost the entire population aged 10 years and over does not consume vegetables and fruit. This study aims to determine the relationship between the habit of eating vegetables during pregnancy with the habit of eating vegetables and fruit in pre-school age children in the village of Waode Buri, North Kulisusu District, North Buton Regency. This type of research is analytical descriptive using a cross-sectional study approach. The research site is Waode Buri Village, North Kulisusu District, North Buton Regency. This research was conducted on 10 – 28 May 2017. The research population was 55 people. The sample in this study amounted to 55 people. The sampling technique used a saturated sample. Collecting data using a questionnaire. This study was analyzed using the chi square test. The results showed that there was a relationship between the habit of eating vegetables and fruit during pregnancy with the habit of eating vegetables and fruit in pre-school age children in the village of Waode Buri, North Kulisusu District, North Buton Regency, the value of a = 0.05 and the value of value = 0.01. The results of this study can be concluded that to start the habit of eating vegetables and fruit can be started during pregnancy. If the mother's habit of eating vegetables and fruit is good during pregnancy, it can be taught to children and if the child is accustomed to eating vegetables and fruit, it is hoped that the amount of consumption of vegetables and fruit for children will increase and have long-term health effects. .
PENGARUH PENGGUNAAN MICROSOFT TEAMS TERHADAP HASIL BELAJAR DAN KEMAMPUAN BERKOMUNIKASI SISWA PADA PELAJARAN GAMBAR TEKNIK KELAS X TEKNIK ALAT BERAT SMKN 2 TULUNGAGUNG Herianto, Herianto; Nurhadi, Didik; Marsono, Marsono
JoVI:JOURNAL of VOCATIONAL INSTRUCTION Vol 1, No 2 (2022): November
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.143 KB) | DOI: 10.55754/jov.v1i2.39589

Abstract

Proses pembelajaran di SMK Negeri 2 Tulungagung dilakukan secara daring dengan menggunakan media pembelajaran Microsoft Teams (Ms Teams) pada mata pelajaran gambar teknik. Pembelajaran menggunakan Ms Teams sejauh ini belum diketahui apakah media tersebut dapat memenuhi kriteria hasil belajar maupun kemampuan berkomunikasi siswa. Maka dari itu, penelitian ini bertujuan untuk mengetahui pengaruh media pembelajaran Ms Teams terhadap hasil belajar dan komunikasi siswa pada pelajaran gambar teknik. Ini merupakan penelitian dekriptif kuantitatif dengan desain penelitian yang digunakan adalah ex-post facto. Teknik sampling yang digunakan adalah Purposive Sampling. Sampel dalam penelitian ini adalah siswa kelas X Teknik Alat Berat SMKN 2 Tulungagung pada mata pelajaran gambar teknik. Analisis data dilakukan dengan teknik dekriptif, uji prasyarat normalitas dan linieritas, dan uji-t. Hasil Penelitian menunjukan penggunaan Ms Teams dan kemampuan berkomunikasi berada dalam kategori sangat tinggi. Sedangkan hasil belajar siswa berada dalam kategori cukup.
Perancangan Sistem Online Monitoring Pembebanan Transformator Distribusi Menggunakan Mikrokontroller Gunadin, Indar Chaerah; Herianto, Herianto; Bahtiar, Zity Aida; Hizbullah, Muhammad Al Izza
PROtek : Jurnal Ilmiah Teknik Elektro Vol 8, No 1 (2021): Protek : Jurnal Ilmiah Teknik Elektro
Publisher : Program Studi Teknik Elektro Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/protk.v8i1.2414

Abstract

Electric energy is basically one of the main needs used in various activities in the community. In the distribution of electricity energy is required a reliable system so that the continuity of electricity energy that reaches consumers can be guaranteed well. One of the systems that needs to be maintained is the system related to distribution in addition to transmission and power generation systems. Reliability and quality of power must be maintained properly. Transformer damage is usually affected by overload which can harm the transformer itself as well as transformer insulation. A hot transformer can cause a short circuit that can cause the transformer to explode, so that the damage to the transformer can shorten the life of use both in terms of tools and oil.  Electricity monitoring system has been widely implemented with the installation of electric measuring instruments on the transformer panel before entering the load.  This research aims to build a prototype transformer monitoring module in real time based on the Internet of Things. This research is in line with Unhas research plan related to innovations in the field of Energy and the development of smart grid systems that can optimize the utilization of various new and renewable sources that vary, while being able to control the efficient use patterns of electricity energy on the downstream side through the protocol of informatics technology systems that have advanced today
Measuring the Level of Fossil Energy Consumption, Economic Development, and International Trade on Co2 Emission Production in Indonesia Wardani, Tri Ulfa; Herianto, Herianto; Haslindah, Haslindah
El-Barka Journal of Islamic Economics and Business Vol. 6 No. 2 (2023)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v6i2.7279

Abstract

Environmental health and climate change have become a global concern; there has been an increase in the amount of CO2 emissions from 1,720 million tons of CO2 equivalent in 2020 to 2,950 million tons of CO2 equivalents which has caused an increase in air temperature and widespread global warming. The purpose of this research is to see the relationship between energy consumption in the form of fossil energy, economic development, international trade and CO2 production in Indonesia. This research was built within the framework of a quantitative approach with an error correction model estimation model, data obtained from the world bank and world development indicators for the period from 1994-2021. Furthermore, the data is processed with the help of the STAT.17 application. Research to answer the question, do fossil energy consumption, economic development and international trade have short-term and long-term effects on the production of CO2 emissions in Indonesia. This study found that fossil energy consumption has both short and long term effects on CO2 emissions. Meanwhile, the variables of economic development and international trade only have a short-term effect. Thus this research is expected to be able to become the basis for strengthening to encourage the use of renewable energy towards sustainable development. This research is one of the comprehensive studies on economic development and environmental health.
Co-Authors Abdullayev, Vugar Adila, Nispi Amalia Adilani, La Aditya, Muhammad Randi Nur Agus Buono Ahmad Hanafie Ahmad, Aldeo Nur Ahmed, Abdussalam Ali al-Amruzi, M. Fahmi Anam, M Khairul Andika Pratama Andrie Andrie Ani Muani Ariyani, Gina Aru, Mirda Asiri, La Assidiq, Ahmad Amirudin Atmadianti, Sri Awalia, Rabiatul Bahtiar, Zity Aida Bambang Kurniawan Budiharjo, Bayu Candra Wijaya, Candra Chamim, M. Dafiuddin Salim, Dafiuddin Demitra, Demitra Deni Andriyansyah Didik Nurhadi Djorgie, Thomas Dyah Ayu Nila Khrisna, Dyah Ayu Nila Eko Satria Endang Endang, Endang Endang Prasetyowati, Rini Eva Dolorosa Fatas Wahyuning S, Musa Fatharani, Mirra Fauzi, Fouad Fauzi, Fuad Filisia Hemang, Veneranda Fitri, Yuliza Anisa Fitriana Sarifah Gathot Winarso, Gathot Giarrastowo, Gigih Gimson Luhan Ginting, Ira Ersikeromla Br Gunadin, Indar Chaerah Gurusi, La Hamid, Nurqiyamah Handiman, Iman Harmianto, Harmianto Harry Budiharjo, Harry Hartiningsih Astuti Hasan Mastrisiswadi Hasdiansah, Hasdiansah Haslindah, Haslindah Herianto Heru Kuswanto Hesmatiar, Ekwal Hidayat, Asep Kurnia Hizbullah, Muhammad Al Izza Ida Kusuma Dewi Indrianto, Alfian Dwi Ismail Ismail Ismayana, Ismayana Jaya, Herry Palangka Joni, Herwin Jubba, Hasse Juharni, Juharni Junaedi Setiawan Jurumai, La Pande Jusmiana, Andi Karlisa Priandana Kasmudin Mustapa Khosiyatun, Nur Kristianto, Dedi Kristin Vandela, Zilva Kuncoro Teguh Setiawan, Kuncoro Teguh Kurnianto, Dandi Kusnadi Kusumastuti, Fenty La Welendo Lina Dianati Fathimahhayati, Lina Dianati Lion, Eddy M. Cholid Mawardi Mangatur Nababan, Mangatur Mantjoro, Eva M. Mardahliah, Dewi Marsono Marsono Martins, Agus MASITA DWI MANDINI MANESSA, MASITA DWI MANDINI Mauzino, Albino Mesiono, Mesiono Moehadi Moh. Rizal, Moh. Muhamad Faza Almaliki Muhammad Akhsin Muflikhun N. Hidayat, N. Nandang Rukanda, Nandang Rukanda Nanin Anggraini, Nanin Nuhun, Ridwan Syah Nurcahyo, Edy Nurdin Nurdin Nurhayati, Nita Nurrahma, Fardha Awalia Nursalam Nursalam Nursa’ban , Muhammad Pengki Irawan Pidjat, Chartina Pristiansya, Pristiansya Purwaningsih, Herwin Rabiatul Adawiah Rafly, M. Rahmawan, Dhimas Arief Ramla, Ramla Rashyid, Muhammad Ibnu Rizaldi, Muhammad Robby Octavianus Roedy Kristiyono, Roedy Rombi, Mohamad Saepulmilah, Ceceng Safrin, Safrin Samsul Samsul Sastri Makkulau, Andi Desvi Septiani, Triana Shanaswara , Adhira Azhari Silvianingsih, Yosefin Ari Sinulingga , Merinda Br Siti Aisyah Siti Halimah Sobiatin, Eka Soddik, M. Bahri Al Sukoco, Sugeng Supardjo, A. Harsono Syamsu Rosid Tanduh, Yusintha Tidja, Mardiana L Tidja, Mardiana Lawine Titin, Veronica Triyadi, Antonius Usiono Usiono Veronica Wahyu Caesarendra Wanita, Titta Wardani, Tri Ulfa Widyastuti Widyastuti Wikanti Asriningrum, Wikanti Yeremia, Yeremia Yetrie Ludang Yuda Irawan Yusuf Yusuf Zaidan, Muhammad Zupri Henra Hartomi