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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Journal of Geoscience, Engineering, Environment, and Technology JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Ilmu Kebidanan (Journal of Midwivery Science) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) AbdiTechno (Jurnal Pengabdian Masyarakat) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Research in Vocational Studies (IJRVOCAS) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Cantilever: Jurnal Penelitian dan Kajian Bidang Teknik Sipil Jurnal Ilmu Kebidanan (Journal of Midwivery Science) JURNAL PATANI: Pengembangan Teknologi Pertanian dan Informatika Jurnal Mahasiswa Karakter Bangsa Jurnal Ilmu Administrasi Negara Haga: Jurnal Pengabdian Kepada Masyarakat International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Jurnal Pengabdian Ibnu Sina Vokatek : Jurnal Pengabdian Masyarakat Coastal and Marine Journal Jurnal Pendidikan Teknologi Pertanian FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Islamic Financial And Accounting Review
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SOURCES OF LONG TERM FUNDING Adinda Purnama Sari; Fitria Lestari Pujiastuti; Harry Setiawan; Indrayani; Damsar; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.87

Abstract

Long-term funding is loan funds that have a tenor of more than one year. So companies that take long-term funding have more than one year to pay it off. Generally long-term repayment of funding ranges from 5 to 20 years. For companies, this type of funding is considered suitable as capital to start a business, or as a solution when large costs are needed in a short time. Sources of long-term funds are very useful for ensuring the survival of the company, through the capital market. Formation of capital and accumulation of funds aimed at increasing public participation in mobilizing funds to support national development financing. The existence of this institution is not only as a vehicle for sources of financing, but as an investment involving all potential public funds, both available domestically and abroad. For example, a company that wants to develop a business such as wanting to buy fixed assets in the form of land
THE IMPORTANCE OF CAPITAL BUDGETING IN LONG TERM INVESTMENT DECISION MAKING Syarifah Alda Azlika; Kurnia Diana; Mardian Adma Gumilang; Erik Mario Sihotang; Indrayani; Muammar Khaddafi; Damsar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.89

Abstract

Lack of significant planning in investing by a company. This because in planning an investment project of course requires substantial funds, so if not budgeted and calculated properly, it can result in investment failure projects that can cause a company to experience large losses. This study discusses capital budgeting of a project in CV. ABC will buy a new machine. In the This study discussed how to calculate the initial investment, estimate the income that the company will get during the project, how long is the capital issued by the company for investment projects will be returned, and at most what is important is whether it is feasible or not is the investment project planning. Method used in capital budgeting calculations is the payback period, discounted payback period, Net Present Value (NPV), and Internal rate of Return (IRR). In the The results showed that CV ABC accepted the plan to purchase a corn drying machine by calculating the payback period for 5 years, the NPV and IRR are considered feasible.
Sosialisasi Pembuatan KTP Digital di Universitas Balikpapan Indrayani; Rahmat; Suherna; Joni Sasmito
JURNAL PENGABDIAN KEPADA MASYARAKAT Spesial Issue Oktober 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3397

Abstract

Service quality is defined as the comparison between the current available service quality and the expected service quality. According to articles 34 paragraph (3) and (4) of the 1945 Constitution, the government is responsible for providing public services in Indonesia for the legal security related to public services. Digital Identity Card services related to civil registration and population administration are one form of public service provided by the government to the public. Balikpapan University collaborates with the Department of Population and Civil Registration to conduct socialization activities for the issuance of Digital Identity Cards at Balikpapan University as a form of community service.
PELATIHAN PEMBUATAN PUPUK ORGANIK BERBAHAN BAKU LIMBAH PERTANIAN DAN LIMBAH ORGANIK RUMAH TANGGA DI DESA BATULAYA KABUPATEN TINAMBUNG SULAWESI BARAT Putra, Reski Praja; Indrayani; Sukainah, Andi; Nur Rahmah; Rivai, Andi Alamsyah; Lestari, Nunik; Rauf, Reski Febyanti
Haga : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2023): Haga: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/haga.v2i1.927

Abstract

Desa Batulaya dapat ditemukan di Kecamatan Tinambung Kabupaten Polewali Mandar di provinsi Sulawesi Barat. Tahap pertama yang dilakukan untuk melakukan kerjasama dengan mitra adalah tahap observasi. Diketahui bahwa pertanian dan peternakan merupakan mata pencaharian utama mereka. Selama bertani, penggunaan pupuk merupakan salah satu masalah yang dikeluhkan oleh mitra. Hasil diskusi yang dilakukan selama proses observasi menunjukkan mitra sangat antusias ingin mengetahui pembuatan pupuk alternatif yang cukup murah serta dapat memperbaiki tekstur tanah dan menghasilkan hasil panen yang optimal. Produksi pupuk organik yang diolah dari limbah hasil pertanian lokal dan limbah organik rumah tangga merupakan jawaban atas kesulitan yang dihadirkan dalam proyek pengabdian masyarakat ini. Metode pelaksanaan dilakukan melalui penyuluhan dan pemberian materi, demonstrasi, serta pendampingan dan evaluasi. Pembuatan pupuk organik dalam kegiatan pengabdian pada masyarakat ini bersumber dari bahan-bahan yang mudah diperoleh di Desa Batulaya, terdiri dari batang pisang, buah dan sayuran busuk, makanan sisa, jerami padi, daun gamal, daun lamtoro, kotoran sapi, dan air cucian beras. Sumber karbon sederhana yang digunakan adalah larutan gula merah yang telah diencerkan dengan memanfaatkan effective microorganism 4 (EM4) sebagai biokultivator. Metode yang dilakukan yaitu fermentasi anaerob secara mikroaerofilik menggunakan terpal atau ember sebagai wadah fermentasi. Proses fermentasi dilakukan selama 2 minggu. Berdasarkan evaluasi, peserta kegiatan pengabdian masyarakat di Desa Batulaya mampu secara mandiri melakukan proses pembuatan pupuk organik berbasis limbah pertanian dan limbah organik rumah tangga dengan memanfaatkan EM4 sebagai biokultivator. Pupuk organik yang dihasilkan berwarna kehitaman dengan aroma yang menyerupai khas tanah.
THE INFLUENCE OF AUDITOR ETHICS ON AUDIT QUALITY IN PINRANG DISTRICT INSPECTORATE OFFICE Sarmila S; Rismala; Indrayani
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10605

Abstract

Audit quality is defined as the probability of an Auditor determining and reporting fraud that occurs in the client's accounting system. The higher the audit quality produced by the auditor, the higher the confidence of information users in using financial reports. This research aims to determine the influence of auditor ethics on audit quality at inspectorate offices. This type of research is quantitative research in the form of a questionnaire with uses an exploratory approach using data collection techniques, namely primary in the form of questionnaires and secondary data obtained indirectly which is tested using descriptive statistical analysis tests, validity tests, reliability tests, classical assumption tests, hypothesis tests. The results of this research show that: (1) Auditor integrity partially influences audit quality, this is proven by a significant value of 0.033, which is <0.05. (2) Objectivity partially influences audit quality, this is proven by a significant value of 0.000 where <0.05. (3) Partial competency has no effect on audit quality, this is proven by a significant value of 0.449, which is > 0.05. (4) Auditor confidentiality does not partially influence audit quality, this is proven by a significant value of 0.179, which is > 0.05. (5) The auditor's professional behavior partially influences audit quality, this is proven by a significant value of 0.000, where <0.05. Integrity (X1), Objectivity (X2), Competence (X3), Creativity (X4) and Professional Behavior (X5) simultaneously influence audit quality, this is proven by the F valuecount 47,563 > Ftable2.53 and a significant value of 0.000 <0.05.
EFEKTIVITAS PENERIMAAN PAJAK HOTEL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA PAREPARE Rina Ariska; Indrayani
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 2 No 1 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i2.8759

Abstract

The development of the hotel industry will have a direct impact on increasing local revenue. This is a challenge for the Parepare City Government to explore more revenue from the existing hotel tax sector. This research aims to determine the potential for hotel taxes to increase Parepare City's PAD, to find out the factors that influence hotel tax revenues to increase Parepare City's PAD, and to determine efforts to achieve hotel tax results in increasing Parepare City's PAD. The results of this research show that the Parepare City Government has been quite effective in realizing the existing hotel tax revenue budget during 2018-2019 where the realization amount has reached the predetermined target, except that in 2020 it could not be realized due to the Covid-19 pandemic. It's just that in exploring the hotel tax potential, the Parepare City government is still not effective because the existing hotel tax potential is very large when compared with the actual hotel tax revenue that occurs. Keywords: Effectiveness, Hotel Tax, Original Regional Income
PENGARUH KUALITAS AUDIT, OPINI AUDIT TAHUN SEBELUMNYA, AUDIT TENURE, UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Mardhiah, Oya; Mursidah; Yunina; Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1492

Abstract

This study aims to examine the effect of audit quality, previous year's audit opinion, audit tenure, company size, liquidity and leverage on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study amounted to 228 companies. The sampling technique used purposive sampling to obtain 141 company samples with 423 observations. This study is a quantitative study using secondary data collected using documentation and literature study techniques obtained through the official website of the Indonesia Stock Exchange www.idx.co.id and the official website of each company which was processed using logistic regression analysis using SPSS 26. The results of the study indicate that the audit quality variable, the previous year's audit opinion variable, and the company size variable do not affect the going concern audit opinion. The audit tenure variable has a negative effect on the going concern audit opinion. While the liquidity variable and the leverage variable have a positive effect on the going concern audit opinion. Keywords: Going Concern Audit Opinion, Audit Quality, Previous Year's Audit Opinion, Company Size, Audit Tenure, Liquidity, Leverage
Edukasi dan Pelatihan Pembuatan Makanan Tambahan Bergizi Untuk Cegah Stunting Nur Rahmah; Indrayani; Muhammad Wiharto; Dewi Puspitasari; Nurmila
Vokatek : Jurnal Pengabdian Masyarakat Volume 3: Issue 2 (Juni 2025)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v3i2.623

Abstract

Stunting merupakan masalah gizi kronis yang masih menjadi tantangan besar di Indonesia, khususnya di wilayah pedesaan dan komunitas dengan keterbatasan akses informasi serta asupan gizi yang memadai. Program pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pelatihan kepada ibu-ibu rumah tangga dalam pembuatan makanan tambahan bergizi menggunakan bahan lokal sebagai upaya pencegahan stunting pada anak usia dini. Kegiatan dilaksanakan melalui metode ceramah interaktif, demonstrasi langsung, dan praktik bersama. Pelatihan pembuatan abon merupakan salah satu alternatif pengolahan ikan yang mudah dilakukan namun membutuhkan inovasi dalam pengolahannya agar dapat diminati oleh anak-anak untuk memenuhi kebutuhan gizi diusia pertumbuhan. Berdasarkan SNI 01-3707-1995, abon merupakan hasil pengolahan yang diolah dengan cara perebusan/pengukusan, penggorengan dan pengepresan atau penirisan minyak. Proses pengolahan bahan baku yang telah ditambahkan bumbu-bumbu untuk meningkatkan cita rasa dan memperpanjang daya simpan akan menjadi sumber pangan yang sehat dan bergizi. Jenis ikan yang dibuat abon adalah ikan gabus yang tinggi kandungan albumin, lebih tinggi dibandingkan daging ayam, sapi atau telur. Hasil kegiatan menunjukkan peningkatan pengetahuan peserta pelatihan mengenai pentingnya gizi seimbang serta keterampilan dalam mengolah bahan pangan lokal menjadi menu sehat bagi anak
PERAN KEPEMIMPINAN KEPALA SEKOLAH DALAM MENINGKATKAN KINERJA GURU Indrayani; Machdaliza; Heri Hermanto; Ayu Lestari; ayu soraya
Jurnal Ilmu Administrasi Negara Vol 23 No 1 (2025): JIANA: Jurnal Ilmu Administrasi Negara
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46730/jiana.v23i1.8282

Abstract

Kepemimpinan memegang peranan penting dalam mencapai tujuan organisasi, termasuk dalam lingkungan pendidikan. Keberhasilan atau kegagalan sebuah sekolah sangat ditentukan oleh kualitas kepemimpinan kepala sekolah dalam memberikan layanan terbaik bagi guru. Penelitian ini bertujuan untuk menganalisis peran kepemimpinan kepala sekolah dalam meningkatkan kinerja guru dan tenaga honorer di SD Negeri 025 Kelesa, Kecamatan Seberida, Kabupaten Indragiri Hulu, dan mengidentifikasi faktor-faktor yang memengaruhinya. Metode penelitian yang digunakan adalah kualitatif, dengan teknik pengumpulan data meliputi observasi, wawancara, kuesioner, dan dokumentasi. Penelitian ini melibatkan 10 informan. Hasil penelitian menunjukkan bahwa kepala sekolah telah menjalankan perannya dengan cukup baik, terutama dalam pengambilan keputusan, pemberian motivasi, dan menjalin komunikasi yang efektif dengan guru, orang tua, dan komite sekolah. Namun, masih terdapat ruang untuk perbaikan, terutama dalam memberikan apresiasi non-fisik yang lebih konkret, seperti penghargaan atau insentif, untuk meningkatkan motivasi guru secara lebih efektif. Oleh karena itu, perbaikan strategi pemberian penghargaan diharapkan dapat lebih mengoptimalkan peran kepemimpinan dalam meningkatkan kinerja guru.
MOTIVASI MASYARAKAT MENJADI ANGGOTA BUMDES TRIMULYA MANDIRI DESA PEMATANG MANGGIS Indrayani; Aziwarti; Wafi Qoirun Alfiah; Khaidir; selasih, dian
Jurnal Ilmu Administrasi Negara Vol 20 No 3 (2022): JIANA: Jurnal Ilmu Administrasi Negara
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46730/jiana.v20i3.8284

Abstract

Motivasi individu merupakan hal yang mendorong seseorang untuk bertindak. Motivasi masyarakat desa bergabung dengan BUMDES Trimulya Mandiri Desa Pematang Manggis Kecamatan Batang Cenaku Kabupaten Indragiri Hulu mempunyai berbagai alasan baik yang bersifat internal maupun eksternal. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor pendorong yang melatarbelakangi keputusan Masyarakat Desa Pematang Manggis untuk bergabung dengan BUMDES Trimulya Mandiri. Pendekatan pada penelitian ini yaitu penelitian deskriptif kualitatif lapangan (field research). Teknik pengumpulan data beruapa wawancara, observasi dan dokumentasi. Teknik sampel penelitian dengan teknik purposive sampling. Key informan yaitu Kepala Desa, Sekretaris Desa, Direktur BUMDES, Kepala Dusun serta Masyarakat setempat. Analisis data pada penelitian ini berupa triangulasi, redaksi data, penyajian data dan penarikan kesimpulan.  Hasil penelitian menyimpulkan bahwa faktor-faktor yang menjadi ketertarikan masyarakat bergabung dengan BUMDES seperti kemudahan sistem, lokasi yang dekat, keamanan dalam menabung, serta manfaat ekonomi dan sosial menjadi motivasi utama bagi anggota untuk bergabung. Dengan semakin banyaknya partisipasi masyarakat, BUMDES Trimulya Mandiri diharapkan dapat terus berkembang dan memberikan kontribusi nyata dalam meningkatkan kesejahteraan desa.
Co-Authors Abdul Azis Ade Rahmah Adinda Purnama Sari Ady Hermawan Agung Prakoso Ahmad Mirza Ahmad Mustafa Ahmad Najib Akhmad Affandi Akhmad Mirza Alwahida, Nur Amirah Mustarin Amiruddin Hambali Amit Silitonga Amri Sirait Ananda, Lilis Dea Andi Alamsyah Rivai Andi Herius Andi Sukainah Andi Sukainah Andre Resta Ferdian Andri Buang Andri Saputra Angelina E. Rumengan Anjani, Arum Dwi Anjani, Wenda Latifah Aprianingsih Ardi Wiranata Hutasoit Armen Siagian Asham Bin Jamaluddin Asmara Dewi Asri Ismail Aulia, Devy Lestari Nurul Auzar Ayu Lestari Ayu Soraya Aziwarti Azizah, Nur Anni Azizul Huda Azman Azzahra Ramadhnti BAMBANG SATRIAWAN Baru Sadarun Biyanti, Alifia Cikha Bony Wiem Lestari Brian Kawasi Chabblullah Wibisono Chablullah Wibisono Chairil Anwar Damsar Deddy Surachmad Dedi Alfian Dewi Agustina Dewi Puspitasari Diana Titik Donny Firmansyah Dwi Firda Dwi Junila Sari Eddy Riyanto Oemar Husein Elvaria, Anna Erik Mario Sihotang Erisna Dewi Ariyani Ervi Novitasari Fadliyah Anas Tjatoer Faisal Fanni Okan Perdana Febrianto Rinaldi Fetty Herlina Filya Fatriasari Fitria Lestari Pujiastuti Gana Vige Ortega Ganar Septyadi Hairul Harry Setiawan Hasan Hendra Aris Hendri Maulana Hendriyan Syahputra Heri Hermanto Heri Purwandi Hijliansyah Marbun Husain I Wayan Catra Yasa Indriyani Nur Ira Wardeni Irwandi Rizki Putra Isdawati Iwan Kurniawan Joni Sasmito Jumadil Saputra Jusran Jusran Khaidir Khairil Khonita Hikmala Fatma Kosim Kristina Harahap Kurnia Diana Lahming Lestari, Nunik Lie Lie Lili Hendrayani Lilik Purwanti Lizania Syahputri Lukmannulhakim Putra M. Yusuf Sirat Machdaliza Maisaro Mardhiah, Oya Mardian Adma Gumilang Mardiana, Nia Mardiaton, Mardiaton Marhayati Marlina Mirza, Akhmad Mohamad Gita Indrawan Mohd Heikal Muammar Khaddafi Muhammad Ansarullah S. Tabbu Muhammad Fajar Erdiawan Muhammad Gita Indrawan Muhammad Ramli MUHAMMAD RIZAL Muhammad Tabrani Muhammad Wiharto Mujahidah, Anindita Mukhlis, Andi Muhammad Akram Mulia, Safara Mulyadi, Iriene Putri Munandar Mursidah Nelly Huzrin Hood Ngaliman, Ngaliman Nike Astarina Niswah , Muhlisahtun Nur Afni Yunita Nur Rahmah Nur Rahmah Nurdin Nurdin Ihsan Nurhayati Nurmila Nurmila, Wa Ode Nuzul Kurniawan Ogbonna, David N. Paramitha Syafarina Pardamean H. Situmorang Prihandani PUJI LESTARI Putra, Reski Praja PUTRI WULANDARI Rahma Rahmat Raja Afrikurniawan Raja Hafiz Hermawan Rama Miftah Wijaya Rauf, Reski Febyanti Reny Nozariyanti Reski Praja Putra Reza Chandra Rezkiyanni, Annisa Riduan Sihite Riki Iswoyo Rina Ariska Rini Purnamasari, Rini Rismala Robi Sanjaya Robiatul, Nurul Romagia Roy Erisusanto Rumengan, Angelina Eleonora Rusdianasari Rusdianasari Saenuddin Sahara, Ira Saiful Bahri Sajiyo Saputra, Rahmad Hidayat Sari, Desi Astika Sarmila S Selasih, Dian selenita, selenita Sembiring, Rinawati Sepyenita Sheptya Y.Putri Siswanto Sri Rahima Suarmadji SUGIYANTO Suhana Suhana Suherna Sukamto, Ika Sumiyarsi Supardi Surawan Susilo Budi Hartanto Suzan Novita syafrizal Syahrianis Syam, Husain Syamsurizal Syarifah Alda Azlika Syarifah Fatimah Tata Peryoga Viona Dwiuchtia Idrat Wafi Qoirun Alfiah Willia Octadina Windayati, Diana Titik Yani Endang Irmarita Yeni Ardianti Yudi Febriansyah Yulandari, Mesy Yunina YUNITA Yusnaini Yusnaini Zainuddin Saenong Zauwahir Zulkifli Eko Purwanto