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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis AbdiTechno (Jurnal Pengabdian Masyarakat) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) 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 Ilmu Administrasi Negara Haga: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Pengabdian Ibnu Sina Vokatek : Jurnal Pengabdian Masyarakat Coastal and Marine Journal Jurnal Sipakatau: Inovasi Pengabdian Masyarakat 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.
PKM Produksi Kascing Oleh Masyarakat Tani di Desa Barang Kabupaten Soppeng Amirah Mustarin; Lahming; Indrayani; Nur Rahmah; Asrijal
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 1 Issue 4 Juni 2024: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i4.2419

Abstract

PKM produksi kascing oleh masyarakat tani di Desa Barang, Kecamatan Liliriaja, Kabupaten Soppeng merupakan teknologi dan inovasi baru yang dilaksanakan untuk menjawab permasalahan limbah.  Kelompok tani yang dilibatkan adalah Wanita Tani Melati yang merupakan kelompok pembudidaya jamur tiram.  Salah satu limbah organik yang belum diolah masyarakat ialah limbah baglog budidaya jamur tiram. Teknologi yang diperkenalkan kepada masyarakat setempat ialah penggunaan limbah baglog budidaya jamur tiram sebagai media budidaya cacing dimana hasil metabolisme cacing tersebut menjadi vermikompos yang lebih baik dibandingkan pupuk kompos biasa yang dapat langsung diaplikasikan pada tanaman.    PKM ini dilaksanakan dalam 2 tahap, yaitu tahap pelatihan yang berlangsung selama 1 hari dan tahap produksi kascing menggunakan media limbah baglog dan cacing  Lumbricus rubellus serta pendampingan selama 4 bulan.  Dari kegiatan PKM ini telah berhasil diproduksi vermikompos sebanyak 200 kg dalam kurun waktu 2 bulan.    Pembuatan kascing secara mandiri diharapkan dapat menjadi solusi bagi petani agar tidak tergantung kepada pupuk sintetis yang dibeli ataupun disubsidi oleh pemerintah sekaligus dapat menambah pendapatan bagi petani jamur tiram dari hasil penjualan vermikompos dan cacing Lumbricus rubellus .
PKM Peningkatan Keterampilan Kelompok Wanita Tani Melalui Pembuatan Gula Semut Di Desa Bungaeja Kabupaten Gowa Nur Rahmah; Amirah Mustarin; Reski Praja Putra; Indrayani; Ervi Novitasari
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 1 Issue 4 Juni 2024: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i4.2420

Abstract

Program Pengabdian Kepada Masyarakat (PKM) ini dilakukan sebagai upaya meningkatkan pengetahuan dan keterampilan Kelompok wanita tani di desa Bungaejaja Kabupaten Gowa. Permasalahan yang ditemukan pada kelompok wanita tani adalah kurangnya keterampilan wanita tani dan waktu luang yang tidak termanfaatkan untuk berkontribusi pada nafkah keluarga. Tujuan kegiatan pemberdayaan masyarakat ini adalah untuk meningkatkan keterampilan kelompok wanita tani melalui pembuatan gula semut, mitra akan dapat mengetahui cara membuat gula semut yang berkualitas baik dengan memperhatihan faktor-faktor didalam proses pembuatannya dengan demikian wanita tani akan mengetahui prosedur dan prinsip pembuatan gula semut dan karakteristik gula  semut yang dihasilkan. Metode yang diterapkan dalam kegiatan ini adalah metode deskriptif, dengan pendekatan ceramah, diskusi, dan demonstrasi. Hasil yang diharapkan dari pelatihan ini adalah kelompok wanita tani dapat meningkatkan kompetensi secara teori dan praktis dalam pembuatan gula semut dengan prosedur dan prinsip pembuatan yang baik dan benar untuk menghasilkan gula semut yang berkualitas baik
Assistance in Making Organic Fertilizer Made from Organic Waste in Farmer Groups: Pendampingan Pembuatan Pupuk Organik Berbahan Dasar Limbah Organik pada Kelompok Tani Putra, Reski Praja; Indrayani; Lahming; Amiruddin Hambali; Jusran
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 2 Issue 1 December 2024: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i6.2455

Abstract

Banggae is a sub-district located in the city of Majene, West Sulawesi. Generally, the livelihoods of the people in this area are farmers and livestock breeders. One of the representatives of the farmer group in the city of Majene expressed their desire to be assisted and trained in making organic fertilizer. This is based on the large amount of agricultural waste that has not been utilized properly, so organic waste has no economic value. Based on the results of the discussion, one of the solutions offered by the community service team as a form of implementing the tri dharma of higher education to overcome partner problems is to provide training and assistance through optimizing the use of local agricultural waste and household organic waste in producing organic fertilizer. Implementation is carried out through counseling, providing materials, and demonstrations. The process of making organic fertilizer in this activity uses materials that are easily obtained in Banggae District, including banana stems, fruit and vegetable waste, leaves, cow dung, goat dung, and rice washing water. The carbon source is a brown sugar solution mixed with effective microorganism 4 (EM4) as a biocultivator. The method applied is anaerobic microaerophilically using tarpaulin as a fermentation place. The fermentation process lasts for 2 weeks. The results of the mentoring show that the Banggae District farmer group can practice making organic fertilizer from household and agricultural waste independently using EM4 as a biocultivator. Abstrak Banggae merupakan salah satu kecamatan yang terletak di kota Majene Sulawesi Barat. Umumnya, mata pencaharian masyarakat di daerah ini adalah sebagai petani dan peternak. Salah satu perwakilan kelompok tani di kota Majene menyampaikan keinginan untuk didampingi dan dilatih dalam membuat pupuk organik. Hal ini didasarkan oleh banyaknya limbah hasil pertanian yang belum termanfaatkan dengan baik, sehingga limbah organik tersebut hanya menjadi sampah organik yang tidak memiliki nilai ekonomis. Berdasarkan hasil diskusi bersama, salah satu solusi yang ditawarkan oleh tim pengabdian masyarakat sebagai wujud pelaksanaan tri dharma perguruan tinggi untuk mengatasi permasalahan mitra yaitu memberikan pelatihan dan pendampingan melalui pengoptimalan penggunaan limbah pertanian lokal dan limbah organik rumah tangga dalam menghasilkan pupuk organik. Pelaksanaan dilakukan melalui penyuluhan, pemberian materi, dan demonstrasi. Proses pembuatan pupuk organik dalam kegiatan ini menggunakan bahan-bahan yang mudah didapat Kecamatan Banggae, antara lain batang pisang, limbah buah-buahan dan sayuran, daun-daunan, kotoran sapi, kotoran kambing, dan air cucian beras. Sumber karbon sederhana yang digunakan adalah larutan gula merah yang telah dicampur dengan effective microorganism 4 (EM4) sebagai biokultivator. Metode yang diterapkan adalah fermentasi anaerob secara mikroaerofilik menggunakan terpal sebagai tempat fermentasi. Proses fermentasi berlangsung selama 2 minggu. Hasil pendampingan menunjukkan bahwa kelompok tani Kecamatan Banggae dapat mempraktikkan pembuatan pupuk organik dari limbah rumah tangga dan pertanian secara mandiri menggunakan EM4 sebagai biokultivator.
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
Co-Authors Abdul Azis Ade Rahmah Adinda Purnama Sari Ady Hermawan Ahmad Mirza Ahmad Mustafa Akhmad Affandi Akhmad Mirza Ali Djamhuri Alwahida, Nur Amirah Mustarin Amiruddin Hambali Amri Sirait Ananda, Lilis Dea Andi Alamsyah Rivai Andi Herius Andi Sukainah Andi Sukainah Andre Resta Ferdian Andri Buang Andri Saputra Anjani, Arum Dwi Aprianingsih Ardi Wiranata Hutasoit Armen Siagian Asham Bin Jamaluddin Asmadin Asmara Dewi Asri Ismail Asrijal Aulia, Devy Lestari Nurul Auzar Ayu Lestari Ayu Soraya Aziwarti Azizah, Nur Anni Azman Azzahra Ramadhnti Bahri, Saiful BAMBANG SATRIAWAN Baru Sadarun Biyanti, Alifia Cikha Bony Wiem Lestari Bony Wiem Lestari Brian Kawasi Chairil Anwar Damsar Deddy Surachmad Dewi Agustina Dewi Puspitasari Dwi Firda Dwi Junila Sari Eddy Riyanto Oemar Husein Eko Ganis Sukoharsono 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 Harry Setiawan Hasan Hendra Aris Hendri Maulana Hendriyan Syahputra Heri Hermanto Husain Indriyani Nur Ira Wardeni Isdawati Joni Sasmito Jumadil Saputra Jusran Jusran Khaidir Khairil Khonita Hikmala Fatma Kosim Kristina Harahap Kurnia Diana Lahming Lestari, Nunik Lie Lie Lizania Syahputri Lukmannulhakim Putra M. Yusuf Sirat Machdaliza Maisaro Mardhiah, Oya Mardian Adma Gumilang Mardiana, Nia Marhayati Marlina Mohamad Gita Indrawan Muammar Khaddafi Muhammad Ansarullah S. Tabbu Muhammad Fajar Erdiawan Muhammad Ramli MUHAMMAD RIZAL Muhammad Wiharto Mukhlis, Andi Muhammad Akram Mursidah Nelly Huzrin Hood Nike Astarina Nur Rahmah Nur Rahmah Nurdin Nurdin Ihsan Nurhayati Nurmila Nurmila, Wa Ode Nuzul Kurniawan Ogbonna, David N. Paramitha Syafarina Pardamean H. Situmorang Prihandani Putra, Reski Praja PUTRI WULANDARI Rahma Rahmat Raja Afrikurniawan Raja Hafiz Hermawan Rama Miftah Wijaya Rauf, Reski Febyanti Reski Praja Putra Rezkiyanni, Annisa Riduan Sihite Rina Ariska Rini Purnamasari, Rini Rismala Robi Sanjaya Robiatul, Nurul Romagia Roy Erisusanto Rumengan, Angelina Eleonora Rusdianasari Rusdianasari Saenuddin Sari, Desi Astika Sarmila S Selasih, Dian Sembiring, Rinawati Sepyenita Siswanto Sri Rahima Suarmadji Suherna Supardi Surawan Susilo Budi Hartanto Suzan Novita Syahrianis Syam, Husain Syamsurizal Syarifah Alda Azlika Syarifah Fatimah Tata Peryoga Viona Dwiuchtia Idrat Wafi Qoirun Alfiah Willia Octadina Wuryan Andayani Yeni Ardianti Yunina YUNITA Yusnaini Yusnaini Zainuddin Saenong Zauwahir