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Utilization of Walnut Shell Waste as an Alternative for Making Halal Charcoal Briquettes in Larike Village, Central Maluku Rahayu, Rahayu; Latuamury, Jabida; Palembang, Septianti Permatasari
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.796

Abstract

Walnuts are a crop of economic value to the people of Maluku. In Larike village, walnuts are only managed for their pulp as a food additive for personal consumption. In addition, walnuts are also sold directly to produce processors who will usually sell them to traders or processors in the island of Java. The processing of walnut meat leaves an environmental problem, namely the shell waste which usually becomes garbage in the environment, while this waste has a hard texture so it is difficult to biodegrade in the environment. To overcome the problem of walnut shell waste, it is necessary to take an innovative step that can add economic value to its utilization. One of them is by making charcoal from walnut shells which can then be used as briquettes which are an alternative energy source (green energy). The solution carried out in this service is to conduct counseling, training, mentoring and product licensing so that the results of the partners can be marketed, so that the proceeds from product sales can meet the goal of increasing the economic level of the partner's family.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KUALITAS AUDIT, AUDIT TENUR TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI) Sososutiksno, Christina; Latuamury, Jabida; Risakotta, Kathleen Asyera; Sapulette, Shella Gilby; Radjawane, Erik P
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15492

Abstract

This study aims to examine the influence of profitabilty, company size, audit quality, and audit tenure on audit delay ini state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI) during the 2020-2023 period. Audit delay is critical concern as it affects the credibility and public trust in financial statements. Using a quantitative approach with multiple linear regression analysis, this research analyzes secondary data from 52 purposiively selected observations. The results show that company size has a significant negative effect on audit delay, while profitability, audit quality, and audit tenure do not have a significant effect. These finding provide valuable insight for BUMN companies, auditors, and regulators in understanding the factors that influence audit duration.