p-Index From 2021 - 2026
7.588
P-Index
Claim Missing Document
Check
Articles

ANALISA IMBALAN PASCA KERJA BERDASARKAN SAK ETAP DAN PENGARUHNYA TERHADAP OPINI AUDITOR ATAS LAPORAN KEUANGAN Nazarudin, Nazarudin; Adang, Ferry; Suseno, Joko
Jurnal Ekonomi Integra Vol 15, No 1 (2025): Vol 15, No 1 (2025): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v15i1.386

Abstract

This study aims to analyze the implementation of post-employment benefit obligations at Koperasi Sinar Andalas and their impact on the auditor's opinion on financial statements. According to Law No. 13 of 2003 on Manpower, companies are required to provide post-employment benefits to employees who experience termination of employment. These benefits include severance pay, long-service awards, and compensation for workers’ rights related to pension benefits. In Chapter 23 of SAK ETAP, post-employment benefit obligations and expenses must be recognized due to their material nature. However, many companies, especially those not publicly listed, fail to implement this requirement. Auditors play a crucial role in ensuring compliance with these obligations, as post-employment benefits can significantly affect the opinion on financial statements. This study uses a quantitative approach with the Projected Unit Credit Method to calculate post-employment benefit obligations. The results show that Koperasi Sinar Andalas has not implemented post-employment benefit obligations in accordance with SAK ETAP. Consequently, their financial statements received a qualified opinion due to the material liabilities that were not recognized..
PENYULUHAN TENTANG PENGELOLAAN KEUANGAN RUMAH TANGGA BAGI KAUM PEREMPUAN DI DESA ENTIKONG Andrilolo, Andrilolo; Asih, Yekti Purwo; Indra, Indra; Kurniaty, Dwi; Yuana, Yuana; Murdia, Agus Miranda; Widyaningsih, Atria Tiffany; Suseno, Joko; Nazarudin, Nazarudin; Budiman, Jumardi
Digulis: Jurnal Pengabdian Pada Masyarakat Vol 2, No 4 (2024): Edisi Desember 2024
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/djpkm.v2i4.90000

Abstract

Latar belakang pelaksanaan kegiatan Pengabdian Kepada Masyarakat ini yakni berdasarkan hasil observasi dan wawancara awal terhadap beberapa warga Desa Entikong Kecamatan Entikong Kabupaten Sanggau, terindikasi bahwa perilaku konsumtif sudah mulai terjadi di tengah masyarakat yang sebagaian besar bekerja di sektor pertanian dan perkebunan   serta wiraswasta tersebut. Indikasi tersebut berupa: a) pembelian barang tanpa mempertimbangkan manfaat; b) membeli barang dan jasa karena pengaruh orang lain; c) membeli barang dan jasa demi menjaga gengsi dan d) pendapatan dari hasil panen yang selalu berkurang akibat banyaknya potongan atas pembelian barang secara kredit. Berdasarkan fenomena tersebut, maka tim bersepakat untuk melakukan kegiatan penyuluhan tentang literasi keuangan pada masyarakat Desa Entikong Kecamatan Entikong Kabupaten Sanggau, khususnya pada Ibu rumah tangga. Alasan pemilihan target kegiatan ini yakni ibu rumah tangga yang bertanggung jawab mengelola keuangan keluarga. Metode pelaksanaan PKM ini berupa penyuluhan tentang literasi keuangan rumah tangga dan praktik pencatatan keuangan rumah tangga. Hasil PKM menunjukkan bahwa peserta memiliki peningkatan pengetahuan terkait aspek literasi keuangan yang mencakup: a) pengetahuan terhadap nilai barang dan skala prioritas dalam hidupnya; b) penganggaran, tabungan dan mengelola uang; c) pengelolaan kredit. Peserta juga memiliki keterampilan dalam mencatat pemasukan dan pengeluaran harian rumah tangga
Pemberdayaan Masyarakat Desa Tangkit Kecamatan Sungai Gelam dengan Mengupayakan Komersialisasi Benih Bayam Mursalin, M; Ulyarti, U; Achmad, E; Nazarudin, N
Jurnal Karya Abdi Masyarakat Vol. 6 No. 2 (2022): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jkam.v6i2.23909

Abstract

Potensi benih bayam cukup tinggi di Desa Tangkit Kecamatan Sungai Gelam Muaro Jambi tetapi penguasaan teknologi di bidang produksinya oleh petani masih rendah. Penerapan teknik produksi dan pengelolaan yang baik diyakini dapat menghasilkan benih bayam unggul komersial sehingga bisa menjadi sumber pendapatan baru bagi petani bayam. Permasalahan berupa rendahnya pengetahuan, penguasaan teknologi, dan ketrampilan berusaha diatasi dengan cara (1) transfer ilmu dan teknologi produksi benih bayam unggul bernilai ekonomis tinggi; (2) meningkatkan minat masyarakat berwirausaha benih bayam; (3) melakukan komersialisasi terhadap benih bayam unggul yang berhasil dikembangkan, (4) memberdayakan kelompok tani melalui kegiatan berwirausaha; (5) memantapkan bentuk dan disain grafis kemasan menjadi lebih menarik dan berorientasi pasar sehingga dapat meningkatkan nilai dan harga jual produk; dan (6) melakukan promosi melalui internet dengan menyertakan unsur edukatif kebaikan produk dietary fiberberbasis sayur bayam bagi kesehatan. Setelah dilakukan penyuluhan dan pelatihan, pengembangan produksi benih bayam unggul menjadi suatu keniscayaan bagi masyarakat dan petani di Desa Tangkit yang memang merupakan sentra produksi bayam. Produksi benih bayam unggul merupakan alternatif jalan keluar bagi persoalan jenuhnya pasar dan tekanan hukum permintaan dan penawaran komoditas bayam segar. Pengembangan usaha ini telah menciptakan lapangan kerja baru bagi mitra dan masyarakat sasaran.
Utilization of Waste Cooking Oil as Biodiesel for Portable Stoves: Comparison of Homogeneous and Heterogeneous Catalysts Sipayung, Rosmawati; Amalia, Rahma; Ra'ida Raudhatussya'rifah; Rara Ayu Lestary; Widyastuti, Nita; Mundarti, Sri; Nazarudin
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 3 No 1 (2025): Februari
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v3i`1.734

Abstract

This research investigates the performance comparison between homogeneous (NaOH) and heterogeneous (CaO) catalyst in biodiesel production from waste cooking oil, specifically focusing on their application as fuel for portable stoves. The study examines the effects of catalyst type with NaOH concentrations of 1%, 2%, and 3%, and CaO concentrations of 4% and 6%, along with methanol-to-oil molar ratios (1:6 and 1:12) on biodiesel yield, product color, and flame characteristics. Results show that NaOH catalyst achieved higher yields (92.30%) at 3% concentration with a 1:6 methanol-to-oil ratio, while CaO catalyst reached maximum yields of 42.00% at 6% concentration with a 1:12 ratio. NaOH-catalyzed biodiesel consistently produced clear yellow coloration, whereas CaO-catalyzed biodiesel showed varying clarity depending on process conditions. In portable stove applications, NaOH-catalyzed biodiesel demonstrated superior performance with faster combustion rates (0.0607 ml/second) and blue flames, compared to CaO-catalyzed biodiesel's slower combustion (0.0412 ml/second) and yellowish-red flames.
Membangun Kapasitas Keuangan Petani Jeruk Siam di Sambas melalui Integrasi Teknologi SIAPIK Wahyu Ningrum, Wulan; Tezar, Muhammad; Nazarudin
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 1 (2025): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i1.2756

Abstract

Siamese oranges are a leading commodity in Indonesia, including in Sambas Regency, West Kalimantan, which produces the highest production in the region. Despite its great potential, citrus farmers maintain challenges in the financial management of their business, which is still done manually and unstructured. This hinders business desirability and appropriate decision-making. This study aims to improve the financial management capacity of citrus farmers through the use of the SIAPIK application, a financial recording system developed by Bank Indonesia. The research approach used the Asset-Based Community Development (ABCD) method which focuses on empowerment through the utilisation of local assets. This activity was carried out through three main stages: socialisation and training, intensive mentoring, and evaluation. The results show that farmers who previously did not have organised financial records are now able to use the SIAPIK application to regularly record transactions, such as income, expenses and debts. Farmers' ability to read and analyse financial reports has also improved, which helps them plan financing and optimise farm management. This research shows that technology-based approaches and community empowerment can improve financial and technological literacy among farmers. In addition, the programme contributed to farm business efficiency, increased income and financial independence of citrus farmers in Sambas. These results provide a technology-based empowerment model that can be replicated to support the economic welfare of the agricultural sector in other areas.
ANALISIS FAKTOR FAKTOR PENERIMAAN PAJAK DAERAH KABUPATEN KUBURAYA Friani, Desi; Nazarudin, Nazarudin; Agustini, Yetty
Jurnal Ekonomi Integra Vol 15, No 2 (2025): Vol 15, No 2 (2025): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v15i2.402

Abstract

This analysis was conducted to see whether there was an increase in regional tax revenue, the realization from year to year will increase according to existing factors. The study used a qualitative descriptive method, which provides an overview of the object being studied at the present time based on existing facts. Using primary data sources and secondary data with data collection techniques in the form of interviews and documentation. The location is in Kubu Raya Regency at the Regional Revenue Agency located at Jalan Supadio, Arang Limbung, Kec. Sungai Raya, Kubu Raya Regency, West Kalimantan. Regional tax revenue for Kubu Raya Regency has not reached the target, namely the swallow's nest tax and groundwater tax, one of them. Factors that inhibit regional tax revenue are economic downturn, declining purchasing power of the community, and changes in local/national policies. The study aims to determine the Factors That Influence Regional Tax Revenue at the Kubu Raya Regency Regional Revenue Service, and to determine supporting factors, regional tax revenue, factors inhibiting regional tax revenue
Proselytizing Strategy Of The National Amil Zakat Agency (Baznas) In Sambas District Nazarudin; Firdaus Muhammad; Andi Aderus; Deni Irawan
CBJIS: Cross-Border Journal of Islamic Studies Vol. 7 No. 1 (2025): Juni
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v7i1.3921

Abstract

This study aims to determine the da'wah strategy of the National Amil Zakat Agency (BAZNAS) of Sambas Regency in increasing people's awareness of zakat, optimizing the collection, distribution, and utilization of zakat, and implementing zakat as an instrument of poverty alleviation. This research uses a qualitative approach with descriptive method. The research location is in Sambas Regency, Indonesia, with primary data sources obtained through in-depth interviews with BAZNAS officers, Head and Treasurer of UPZ Sub-district, religious leaders, beneficiary village heads, and zakat recipient communities. Secondary data were obtained from BAZNAS documents, activity reports, poverty statistics, and local policies. The results showed that BAZNAS's da'wah strategy in increasing people's awareness involved a da'wah communication approach, religious education programs, and collaboration with religious leaders. Optimizing zakat management is done through community-based zakat campaigns, utilization of information technology, and implementation of social activities to strengthen social networks. In alleviating poverty, BAZNAS implements a zakat economic empowerment program that is proven to have a positive impact on the independence of mustahik. This research implies that the zakat management model of BAZNAS Sambas Regency can be used as a strategic reference for other regions in Indonesia, especially in building public trust, increasing zakat literacy, and encouraging the transformation of society from mustahik to muzakki in a sustainable manner
RESEARCH TRENDS AND LITERATURE REVIEW OF SCIENCE TECHNOLOGY SOCIETY IN SCIENCE LEARNING Nawahdani, Ahmad Mansur; Asrial, Asrial; Nazarudin, Nazarudin
EduFisika: Jurnal Pendidikan Fisika Vol 10 No 1 (2025): EduFisika: Jurnal Pendidikan Fisika Volume 10 Nomor 1 April 2025
Publisher : Program Studi Pendidikan Fisika FKIP Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59052/edufisika.v10i1.43463

Abstract

This study aims to analyze research trends and developments in the implementation of the Science Technology Society (STS) approach in science education. The study uses bibliometric analysis and systematic review, with data collected from Scopus, Web of Science, and other databases. Tools include VOSviewer for keyword network analysis and the PRISMA method for data selection. The STS approach significantly enhances critical thinking, collaboration, and problem-solving skills. Key topics include digital technology integration and the role of STS during the COVID-19 pandemic. Gaps exist in applying STS across educational levels and its impact on scientific attitudes. This study provides a comprehensive understanding of STS research trends, emphasizing the integration of digital tools in education and identifying unexplored areas. It advances the knowledge by suggesting future research directions to improve STS implementation.
Interactive E-book for Physics Learning: Analysis of Students’ Characters and Conceptual Understanding Septikasari, Anisa Nur; Maison, Maison; Nazarudin, Nazarudin
Indonesian Journal of Science and Mathematics Education Vol. 4 No. 1 (2021): Indonesian Journal of Science and Mathematics Education
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijsme.v4i1.7664

Abstract

The national education curriculum is concerned with character building. The development of media with character needs to be done to strengthen character and to help students understand the momentum and impulses concept. This study aims to (1) develop an interactive e-book and (2) describe the character and understanding of students’ concepts after using the e-book. The development model used Lee and Owens with the stages: analysis, design, development and implementation, and evaluation. An interactive e-book was prepared by combining character values in the content, discussion sheets, and online evaluation. The e-book product contains images, videos, text input functionality and can be accessed via a smartphone. Students can study matter, momentum, and impulses without the basis of space and time. The results of the study state: (1) interactive e-books are feasible and easy to use by students (2) e-books that provide character reinforcement and are effective in increasing understanding of concepts in 10% low categories to 60% high categories
A Project-Based Learning Approach for Chemical Engineering Students Involving Waste Cooking Oil Biodiesel Production for Portable Stove Application Amalia, Rahma; Sipayung, Rosmawati; Nazarudin
Jurnal Penelitian Pendidikan IPA Vol 11 No 6 (2025): June
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i6.11134

Abstract

This study implemented project-based learning in a bioenergy engineering course at the Pondok Meja Campus, Universitas Jambi, involving 17 chemical engineering students during the first semester of the 2024/2025 academic year. Conducted over 13 weeks, the project involved biodiesel production from waste cooking oil using NaOH and CaO catalysts, followed by fuel application in a portable stove. The highest biodiesel yield was 92.3% (3% NaOH, 1:6 oil-to-methanol) and 42.0% (6% CaO, 1:12). The density ranged from 0.87 to 0.89 g/cm³, with stove fuel consumption rates of 0.0607 ml/s (NaOH) and 0.0412 ml/s (CaO). Evaluation involved class participation, lab performance, product presentation, and final reporting, yielding an overall project score of 87/100. Student feedback showed high agreement (mean 4.45/5) in teamwork, problem solving, critical thinking, time management, and proactiveness, supported by lecturer assessments (13.1/15). Challenges included equipment limitations and time constraints, yet all groups completed the project on time. This hands-on approach effectively achieved subject-specific and transferable skills, fostering engineering competence and readiness for real-world bioenergy challenges.
Co-Authors -, Maison AA Sudharmawan, AA Abu Bakar Abu Bakar Achmad Hizazi Achmad, E Adang, Ferry Ade Yulia Afreni Hamidah Afrida Afrida Afrida Afrida Agus Ari Setiawansyah Agus Salim Agus Salim Agus Subagyo Agustini, Yetty Ahmad Syadzali Alfernando, Oki Allan Moechamad Zaennoer Kasdjan, Allan Moechamad Zaennoer Amalia, Rahma Andi Aderus Andriani, Nova Andrilolo, Andrilolo Arafi Satria Nugraha Ardina, V Aris Doyan Aris Doyan Aritonang, Anthoni Batahan Armando, YG Asep Bambang Susanto asih, yekti purwo Asmiyunda Asni Johari Asrial Asrial , Asrial Asyhar, R Balqis Rahmatullah Putri Bilady, Royhan Budiono, Satwiko Cahyati, Septina Yuri Darmiyati Dedi Gusriadi Degirmenci, Volkan Deni Irawan Dewantara, Dede Dian Wulansari Dian Wulansari, Dian Dwina, Dila Oktarise Dyah Kumalasari E. Maryana Edy Panda Erawaty, Lela Ervan Johan Wicaksana Evita Anggereini Firdaus Muhammad FITRY TAFZI Friani, Desi Gabriel, Marthen Gusriadi, Dedi Hadi Nur Hadistya Suryadri Hasnita, Aufa Haviz, M Hesti Megawati Hutwan Syarifuddin I. Rahmayani Ibnatun Rif'ah Ilham Falani Indra Agung Pratama Indra Indra Indriyani Indriyani, I Iqbal Ridho Juliandri Ira Galih Ira Galih Prabasari Irma Rahmayani Irma Rahmayani Irpan Ali Rahman Ishak, Putri Mutiara Ismail, Gurawan Dayona Juanda, Adrisma Jumardi Budiman Junaedi Yusuf, Junaedi Junri anton Situmorang Kanto, Rizky Khusnelia, Jeni Kurniaty, Dwi Lai, Sin Yuan Lavlinesia Lavlinesia Lavlinesia, lavlinesia Leny Marlinda Lestari, AD Lisani Lisani, Lisani Liza Aulia Yusfi M. Rizki Mahardini, Angger Putri Mahmuddin Mahmuddin Marlinda, Leny Martinus Maslim Medina Alia Rahmawati Muhammad Agus Muljanto Mukhamad Nurhadi, Mukhamad Mundarti, Sri Murdia, Agus Miranda Mursalin Mursalin . Mursalin, M Mursyid Mursyid . Mursyid Mursyid N Panjaitan Nawahdani, Ahmad Mansur Ninada, Ninada Nova Kafrita Nur Wulandari Nursela, S Oki Alfernando Oman Zuas Pamungkas, Putra Panda, Edy Prabasari, IG Prabowo, Yulius Pratama, Seftiananda Prihatin, Edi Putri Sakinah Harahap Putri, Niken Tasya Clara Ra'ida Raudhatussya'rifah Rahayu Suseno Rahmayani, I Ramadani, Suci Putri Ramadhani, Adisty Rara Ayu Lestary Ratumanan, Tanwey Ria Amelia Yolanda Rifqi Oktarianda Ripka Nainggolan Rizky Kanto Rosmawati Sipayung Rosyani Rulaini, Melati S.P. Amalia Said Sanimubarak Al'qudusi SALPRIMA YUDHA S Salsabila Setyaningsih Satria, Wiranto Septikasari, Anisa Nur Silvi Leila Rahmi Siregar, Nurainun Siti Nursela Soerja Koesnarpadi Sri Widiyawati Sulistiana, Ika Putri Sunarno Sunarno Surhaini Surhaini, Surhaini Suripto Dwi Yuwono SUSENO, JOKO Susilawati - SYAHRIAL SYAHRIAL Tamrin Teguh Wirawan, Teguh Tesy Pratami Tezar, Muhammad Tomara, Anggel Ulyarti Wahyu Ningrum, Wulan Wahyudi Zahar Widyaningsih, Atria Tiffany Widyastuti, Nita Winda Ananda Wirhanuddin, Wirhanuddin Y. G. Armando Yani, Zunarta Yaumidin, Umi K Yogie Yogendra Hans Yuana yuana, Yuana Yuhermita, NM Yuniar Ponco Prananto Yuwono, Suripto D Zunarta Yani