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DEKONSTRUKSI PRAKTIK AKUNTANSI BERBASIS CINTA: (Documentation Of Accounting Love Base Practice) Amri, Nur Fadhila; -, Alimuddin; Usman, Asri
Jurnal Ilmiah Ecosystem Vol. 18 No. 1 (2018): Vol 18 No 1 (2018): Januari-April 2018
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

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Perkembangan teknologi yang dapat digunakan sebagai penunjang kegiatan pencatatan keuangan masih kurang. sehingga pelaku melakukan pencatatan secara manual dan sederhana. Sebagaimana usaha yang memiliki prospek untuk berhasil dapat menjadi bangkrut apalagi dikelola oleh orang-orang yang cintanya mudah rapuh karena gemilang kenikmatan duniawi. Penelitian ini bertujuan memberikan gambaran, penjelasan dan analisis mengenai praktik akuntansi, sekaligus melakukan upaya dekonstruksi akuntansi yang berbasis cinta dipraktekkan olehAroma Coto Gagak Makassar Sulawesi Selatan pada praktik akuntansi modern saat ini. Data diperoleh secara purposif . Pengumpulan data dilakukan melalui observasi langsung, wawancara, dan dokumentasi. Data dianalisis dengan pendekatan kualitatif melalui pendekatan etnometodologi versi Garfinkel.. Hasil penelitian menunjukkan bahwa bahwa cinta mampu menghidupkan dan mengelola interaksi sosial. Cinta juga dapat menjadikan akuntansi dari segala bentuk khususnya laporan-laporan dalam perusahaan menjadi lebih “jernih” dikelola oleh orang-orang yang tepat, yang bernafaskan spiritualitas antara manusia/individunya, Allah, dan pertanggungjawabannya terhadap laporan tersebut. Modal manusia adalah tempat di mana semua tangga dimulai, di antaranya inovasi dan wawasan. Jika modal intelektual diibaratkan sebuah pohon, maka manusia adalah getahnya. Tidak tampak, tapi mampu membuat perusahaan tumbuh Terkadang mesin dapat melaksanakan tugas-tugas lebih baik dari manusia. Tetapi harus diingat, manusialah yang menciptakan mesin itu ada. Seperti dengan pengaruhnya terhadap pencatatan berupa laporan keuangan perusahaan yang telah dibuat sangat mempengaruhi perkembangan usaha. Namun tanpa adanya pencatatan tersebut sebelumnya juga perusahaan mampu mengelolah dengan baik manajemen perusahaannya sampai berdiri besar seperti ini dan semua itu karena cinta. Cinta mampu memberi pemahaman atas realitas dunia akuntansi.
PERGUMULAN HATI SEORANG PEJABAT PEMBUAT KOMITMEN (PPK): The Hearth Struggle Of Commitment Making Official (CMO) Tandi, Harsen; Hasanuddin, Basri; -, Alimuddin
Jurnal Ilmiah Ecosystem Vol. 18 No. 1 (2018): Vol 18 No 1 (2018): Januari-April 2018
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

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Penelitian ini bertujuan mengungkap realitas pergumulan hati seorang pejabat pembuat komitmen yang menyanggupinya bertahan dalam perannya di entitas pemerintahan daerah. Pergumulan hati tersebut merupakan fenomena yang tergali dari kehidupan sosial aparat sipil negara pada sebuah pemerintahan daerah.Penelitian ini adalah penelitian kualitatif dengan menggunakan metodologi dramaturgi yang dikembangkan oleh Erving Goffman. Dramaturgi memetakan fenomena pergumulan hati seorang pejabat pembuat komitmen dengan menunjukkan berlakunya relasi kekuasaan dan pengetahuan ala foucauldian yang membaur di dalamnya.Hasil penelitian ini menunjukkan bahwa sifat-sifat altruistik dalam diri pejabat pembuat komitmen membuatnya sanggup melakoni perannya di entitas pemerintahan daerah di tengah situasi pergumulan hati yang dialami.
PENGARUH KECERDASAN MATEMATIS LOGIS DAN KEPERCAYAAN DIRI MELALUI KEMAMPUAN KEMANDIRIAN BELAJAR TERHADAP PRESTASI BELAJAR MATEMATIKA SISWA KELAS VIII SMP NEGERI DI KABUPATEN SINJAI: The Influence of Logical Mathematics Intelligence and Self Confident through Logical Independent Learning toward Mathematics Learning Achievement of grade VIII Students at Public Junior High Schools in Sinjai District Harjuna, Hariani; Tiro, M. Arif; -, Alimuddin
Jurnal Ilmiah Ecosystem Vol. 16 No. 3 (2016): Ecosystem Vol 16 No 3, Oktober-Desember 2016
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

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This research was aimed to: (1) discover the descriptive of logical mathematics intelligence, independent learning, self confident, mathematics learning achievement of class VIII students at SMPN (Public Junior High School) in Sinjai district, (2) discover the extend of direct and indirect enfluence of logical mathematics intelligence through independent learning toward mathematics learning achievement of the class VIII students at SMPN in Sinjai district, (3) discover the extend of direct and indirect influence of self confident through independent learning toward mathematics learning achievement of class VIII at SMPN in Sinjai district.This research was a causality ex-post-facto research. The population of this research was the students of SMPN in Sinjai district. The data was collected through 216 samples who were chosen by using proportional stratified random sampling technique. The data was analyzed by descriptive statistics and path analysis.The result of this research showed that: (1) mostly the students of class VIII at SMPN in Sinjai district had; logical mathematics intelligence in low category, high self confident in learning mathematics in high category, independent study in mathematics in moderate category, and mathematics learning achievement in low category; (2) logical mathematics intelligence gave positive influence toward mathematics learning achievement wheather directly or indirectly (through independent learning). The amount of logical mathematics intelligence towards the students learning achievement in mathematics was 60% and the amount of logical mathematics intelligence towards the students learning achievement through attitude in learning mathematics was 3% and the amount of logical mathematics intelligence towards the students achievement in mathematics was 63%. Self confident gave positive influence toward mathematics learning achievement wheather directly or indirectly (through independent learning). The amount of self confidence towards the students learning achievement in mathematics was 6% and the amount of self confidence towards the students learning achievement through attitude in learning mathematics was 8% and the amount of self confidence towards the students achievement in mathematics was 14%.
EFFECT OF TIME VARIATION ON XYLENE USING ACTIVE CARBON FROM WASTE OF BANANA STEM (Musa paradisiaca L) Ashari, Ayu Wanti; -, Alimuddin; Sitorus, Saibun
JURNAL ATOMIK Vol 5 No 2 (2020)
Publisher : Jurusan Kimia FMIPA UNMUL

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Test of activated carbon adsorption ability of banana stem waste (Musa paradisiaca L) on xylene has been carried out. In the characterization of activated carbon Scanning Electron Microscopy (SEM) was used to show the morphological differences in activated carbon after activation and before activation while xylene adsorption using a UV spectrophotometer with variations in the time of adsorption. The optimum xylene adsorption time was obtained on the weight of 0.4 gram adsorbent, the concentration of xylene 40 ppm was 45 minutes, the adsorption capacity was 1.772 mg/g.
THE MANUFACTURING OF SILICA GEL FROM BAMBOO LEAF ASH (Dendrocalamus asper (Schult. f) Backer ex Heyne) AND THE APPLICATION FOR ADSORPTION Cd (II) ION -, Yasrin; -, Alimuddin; Panggabean, Aman Sentosa
JURNAL ATOMIK Vol 5 No 2 (2020)
Publisher : Jurusan Kimia FMIPA UNMUL

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The research about silica gel manufacturing from bamboo leaf ash (Dendrocalamus asper (Schult.) Backer ex Heyne) and the application for Cd (II) ion adsorption has been done. The adsorption of Cd (II) ion done by some varieties, such as pH, concentration, and contact time. The result of the research showed the optimum pH was 8, the optimum concentration was 4 ppm and the contact time was 60 minutes. The adsorption capacity was 0.388 mg/g and the percentage of recovery was 93.44%.
MODIFICATION OF ADSORBEN SILICA FROM RICE HUSK ASH WITH CHITOSAN TO ADSORPTION ION MANGANESE (TOTAL) Fauzi, Akhmad; -, Alimuddin; Widodo, Nanang Tri
JURNAL ATOMIK Vol 5 No 2 (2020)
Publisher : Jurusan Kimia FMIPA UNMUL

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Adsorbent silica from rice husk ash supported by chitosan can be used to adsorb Mn (Total) metal. The adsorbent is regulated by adjusting the composition of 65% silica and 35% chitosan. The characteristics of the silica-chitosan adsorbent and the adsorbent interaction with Mn (Total) are believed to be based on Fourier Transform Infared (FTIR) data. The concentration of Mn (Total) ion after adsorption is determined by Atomic Absorption Spectrophotometer (AAS). The results showed optimum pH at pH 5 percentage adsorption 79.45% and optimum contact time at 60 minutes with adsorption percentage 96.78%, and obtained chitosan-silica adsorption capacity of Mn (Total) ions of 1.0349 mg/g.
DETERMINATION OF PARAMETER QUALITY OF GROUND WELL WATER USING ADSORBENT FILTER FROM RICE HUSK ASH Said, Yahya; -, Alimuddin; Gunawan, Rahmat
JURNAL ATOMIK Vol 6 No 1 (2021)
Publisher : Jurusan Kimia FMIPA UNMUL

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Determining the parameters of the quality of well water in Mugirejo, Sungai Pinang, Samarinda, using an adsorption filter from rice husk ash, has been carried out. Determination of the optimum flow rate and the level of each water quality parameter BOD, TSS and levels of metals (Pb, Fe, Mn). Based on the results of the filtration process in well water samples showed that the effect of the flow rate obtained the optimum flow rate of 1 hour per liter against decreasing levels of BOD, TSS and levels of metals (Pb, Fe and Mn) of 8.1, 17.28 mg/L O2, 1.4 mg/L, 68 mg/L, ND (No Detection), 0.0012 µg/mL and 0 µg/mL. For the flow rate of ½ hour per liter against decreases in BOD, TSS and levels of metals (Pb, Fe and Mn) respectively at 8.0, 30.52 mg/L O2, 2.01 mg/L, 46 mg/L, 0 µg/mL, 0.0109 µg/mL and 0.021 µg/mL.
ANALISIS KADAR ION TIMBAL (Pb) DAN ION KROMIUM (Cr) PADA RAMBUT PEKERJA PERBENGKELAN DI KOTA SAMARINDA -, Sugiarti; Gunawan, Rahmat; -, Alimuddin
JURNAL ATOMIK Vol 1 No 2 (2016)
Publisher : Jurusan Kimia FMIPA UNMUL

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Telah dilakukan penelitian ini yang bertujuan untuk mengetahui kadar ion timbal dan ion kromium pada rambut pekerja perbengkelan dengan variasi umur dan lama bekerja dengan kadar ion timbal dan ion kromium pada rambut pekerja perbengkelan. Rambut yang sudah dikumpulkan dicuci kemudian diabukan dan dihomogenkan kemudian dianalisis dengan Atomic Absorption Spectrophotometer (AAS). Panjang gelombang untuk analisis logam timbal 283,3 nm dan untuk logam kromium 357,9 nm. Hasil menunjukkan analisis kadar ion timbal sampel pada rambut pekerja bengkel terendah 3,892 (mg/kg) yang tertinggi 48,814 (mg/kg) dan untuk kadar ion kromium sampel rambut pada pekerja bengkel terendah 1,578 (mg/kg) yang tertinggi 36,884 (mg/kg). Berdasarkan uji statistik analisis korelasi yang berhubungan positif umur dan lama bekerja dengan kadar ion timbal dan ion kromium pada rambut pekerja perbengkelan. Dengan Koefisien determinan besarnya kadar ion timbal berdasarkan hubungan lama bekerja 98,2 % dan   untuk ion kromium 97,7 %,  dan koefisien determinan berdasarkan hubungan umur dengan kadar ion timbal 78,2 % dan ion kromium 83,2 %.
PEMBUATAN BIODIESEL DARI LEMAK IKAN PATIN(Pangasius sp) DENGAN RADIASI GELOMBANG MIKRO Tanjung, Albayssag Faisal; -, Alimuddin; Yusuf, Bohari
JURNAL ATOMIK Vol 1 No 2 (2016)
Publisher : Jurusan Kimia FMIPA UNMUL

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The research about made biodiesel from fat of patin fish (Pangasius sp) as raw material and known influence time exposure microwave radiation to concentration biodiesel that was produced have been done.Fat of patin fish heated to get oil extract. The oil extract was refluxed with methanol as reactant and H2SO4 as catalyst for 120 minute. Then transesterified with methanol as reactant and NaOH as catalyst with different time that was for 2, 4, 6, 8, and 10 minutes. The high product of biodiesel is 87,2 b/v that was exposured microwave radiation for 8 minutes. To knew kind of methyl ester in biodiesel used GC-MS and the high concentration of methyl ester in biodiesel is methyl oleat with concentration 24,74%.
KARAKTERISASI BIOIDIESEL LEMAK IKAN BAUNG (MYTUS NEMURUS) DENGAN KATALIS CaO DARI CANGKANG TELUR AYAM Pali, Mendriyani; -, Alimuddin; -, Daniel
JURNAL ATOMIK Vol 1 No 2 (2016)
Publisher : Jurusan Kimia FMIPA UNMUL

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The research abaout the use ash of eggchell as source of base catalyst in application for reaction of transseterification from fish baung fat. Conten of base compound in eggchell ash was analyzed by AAS and acidy alkalimetry. The result of the research showed that calcium concentration as carbonat calcium salt in the as of eggchell was 74,8% (w/w). weight variation on the eggchell as catalyst transeterification process is performed to find the optimum reqaction condition if the biodiesel production. Aqquisition of the highest biodiesel yield at catalyst weight of 2,5 % was 96.7663 %. The composition of fatty acid of fish baung fat from transesterification result it is determinate with FT-IR and GC-MS. GC-MS analysis showed that fatty acids are the dominant constituent in the biodiesel is methyl oleate in the amount of 39,39%.