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Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di Masa Epidemi pada UMKM Sugiyanto, Sugiyanto; Kartolo, Rachmat; Marjohan, Masno
Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 1 (2023): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.5.1.43-51

Abstract

The important for MSMEs in Indonesia for business sustainability through financial reporting in accordance with Law No. 20 of 2008 concerning Micro, Small and medium enterprises due to a lack of understanding in the Implementation of financial reporting based on SAK EMKM. Especially to partners during the epidemic in MSMEs in Cianjur, West Java, they really need it. Partner problems faced by MSMEs in Cianjur, West Java Province are as follows: First (1) MSMEs are still recording manually, have not kept books based on EMKM Financial Accounting Standards properly, still traditionally (2) Have not kept books in accordance with SAK EMKM Financial Accounting Standards . Solution to Problems First stage: Community service activities include preparation of training materials. Second stage: is the implementation stage, starting with identifying the level of knowledge and basic accounting by conducting questions and answers between trainers and participants plan-do-check-act. The third stage: Socialization of basic accounting and the practice of preparing financial statements based on SAK EMKM. The results achieved in this community service activity were MSME actors in Cianjur, West Java, business people were able to compile financial reports based on good SAK EMKM.
Hubungan Pengetahuan dengan Kesiapsiagaan Gempa Bumi pada Siswa Kelas VII Sekolah Menengah Pertama Nurhaliza, Siti; Sugiyanto, Sugiyanto; Susanti, Susi; Syagitta, Mutiara
Jurnal Keperawatan Indonesia Florence Nightingale Vol. 3 No. 2 (2023)
Publisher : UPPM. Poltekkes Kemenkes Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34011/jkifn.v3i2.1778

Abstract

Jawa Barat menempati urutan kedua dengan provinsi yang mengalami gempa bumi sebanyak 4 (empat) kejadian. Dampak yang diakibatkan oleh bencana sebanyak 6 (enam) fasilitas pendidikan mengalami kerusakan. SMPN 1 Cisarua merupakan daerah yang termasuk ke dalam daerah rawan bencana tinggi karena berada di wilayah perbukitan dan berada tepat dilewati oleh Sesar Lembang. Sehingga pengetahuan kesiapsiagaan sangat penting diberikan pada siswa untuk mengurangi dampak bencana. Penelitian bertujuan untuk mengetahui hubungan pengetahuan dengan kesiapsiagaan bencana gempa bumi pada siswa kelas VII di SMPN 1 Cisarua Kabupaten Bandung Barat. Peneliti menggunakan desain penelitian cross sectional. Pengambilan sampel menggunakan teknik proportional random sampling. Jumlah sampel yang didapatkan adalah 187 siswa. Hasil penelitian didapatkan adanya hubungan yang signifikan antara pengetahuan dengan kesiapsiagaan bencana gempa bumi dengan p-value 0.000< 0.05 sehingga terdapat hubungan antara pengetahuan dengan kesiapsiagaan bencana gempa bumi pada siswa kelas VII SMPN 1 Cisarua Kabupaten Bandung Barat dengan nilai koefisiensi korelasi 0.314 menunjukkan keeratan hubungan sedang dan arah hubungan positif. Semakin baik pengetahuan siswa maka semakin siap dalam menghadapi gempa bumi. Disarakan bagi sekolah untuk memberikan pelatihan dan simulasi kebencanaan kepada siswa untuk meningkatkan pengetahuan dan kesiapsiagaan dalam menghadapi gempa bumi.
Aktivitas Game Online Menurunkan Kualitas Tidur pada Siswa Solehah, Erni; Supriadi, Supriadi; Sugiyanto, Sugiyanto; Susanti, Susi
Jurnal Keperawatan Indonesia Florence Nightingale Vol. 4 No. 1 (2024)
Publisher : UPPM. Poltekkes Kemenkes Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34011/jkifn.v4i1.2157

Abstract

Masa remaja merupakan periode perkembangan yang dipengaruhi oleh berbagai faktor, termasuk perkembangan teknologi. Penggunaan teknologi yang di dukung oleh internet telah mengubah gaya hidup dan aktivitas remaja. Meningkatnya prevalensi pengguna game online pada pelajar (27%) menjadi latar belakang pada peneltian ini, dengan hal tersebut game onIine yang diaplikasikan secara berlebih akan berdampak negatif pada kesehatan, terutama kualitas tidur seorang siswa SMA. PeneIitian ini bertujuan untuk mengetahui hubungan aktivitas game online dengan kualitas tidur pada siswa di SMA Pasundan Majalaya Kabupaten Bandung. Desain penelitian kuantitatif digunakan pada penelitian ini dengan pendekatan Cross-SectionaI, kemudian sampel yang diambil berjumlah 85 dengan teknik non-probabilitiy menggunakan metode purposif sampIing. Lembar instrumen pada penelitian adalah kuesioner aktivitas game online dan Pittsburgh SIeep QuaIity Index diuji menggunakan metode Chi-Square. HasiI penelitian ini menunjukan ada hubungan aktivitas game onIine dengan kualitas tidur pada siswa di SMA Pasundan Majalaya Kabupaten Bandung dengan niIai ρ -vaIue (0,000), memiliki keeratan hubungan kuat dengan arah negatif. Berkaitan dengan hal tersebut siswa perlu menetapkan batasan waktu beraktivitas game online dengan rutin melakukan fisik, mengikuti ekstrakulikuler di sekolah, menggunakan aplikasi seperti Net Nanny for Schools untuk membatasi waktu bermain game, serta mendapatkan pengawasan orang tua dalam mengelola waktu game onIine agar kesehatan tidur tetap optimal.
Peningkatan Pemahaman BUMDes Tempursari Mengenai Mutu dan Perancangan Mix Design Pekerjaan Beton dengan Menggunakan Hammer Test Revantoro, Nemesius Bambang; Aris Ichwanto, Muhammad; Al Ansyorie, Mohammad Musthofa; Sugiyanto, Sugiyanto; Debytiantama, Gamaliel Brian
Jurnal Inovasi Teknologi dan Edukasi Teknik Vol. 3 No. 5 (2023)
Publisher : Universitas Ngeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um068v3i52023p229-235

Abstract

Tempursari Village is about 60 kilometers south of Malang City and became one of the Malang Regency border areas with Blitar Regency. Farms are one of the leading commodities in the area. According to government data from the Tempursari Village in 2020, around 80% of villagers have livestock, starting at small and largest scales. To succeed the success of the government program to become an independent and educated village, the government had Village Owned Business Entity (BUMDes). BUMDes Tempursari Village has 3 main business units, they are making fertilizers, construction, and agricultural products. The current construction unit relies on 2 jobs: rent tools and Eton village roads. However, while implementing Eton work, there are still obstacles related to the detonation's quality, work methods, and results. The person in charge of the construction unit does not have certification related to eton jobs but only based on experience. This causes a lack of control, concrete quality, and job results that do not match the National Standard of Indonesia (SNI). Therefore, assistance related to implementation work, quality, and making of concrete mix design. So that the quality of concrete can be more precise, on time, and timely is on the cost. Desa Tempursari berada sekitar 60 kilometer di selatan Kota Malang dan menjadi salah satu wilayah perbatasan Kabupaten Malang dengan Kabupaten Blitar. Peternakan merupakah salah satu komoditi unggulan dari daerah ini. Menurut data pemerintah desa Tempursari pada tahun 2020, sekitar 80% warga desa memiliki hewan ternak mulai dari skala kecil maupun besar. Dalam rangka mensukseskan program pemerintah guna menjadi desa mandiri dan berdikari, desa Tempursari memilik Badan Usaha Milik Desa (BUMDes). BUMDes desa Tempursari memiliki 3-unit usaha utama, yaitu pembuatan pupuk organi, konstruksi, dan hasil pertanian. Khusus untuk unit konstruksi saat ini mengandalkan 2 pekerjaan yaitu sewa alat dan pembetonan jalan desa. Namun pada saat proses pelaksanaan pekerjaan pembetonan, masih terdapat kendala terkait mutu, metode pekerjaan dan hasil pembetonan. Penanggung jawab unit konstruksi tidak memiliki sertifikasi terkait pekerjaan pembetonan, namun hanya berdasarkan pengalaman saja. Hal ini menyebabkan tidak terkontrolnya mutu beton dan hasil pekerjaan yang tidak sesuai dengan standard nasional Indonesia (SNI). Oleh sebab itu di butuhkanlah pendampingan terkait pekerjaan pelaksanaan, mutu, dan pembuatan mix design beton. Sehingga mutu beton yang dihasilakan dapat menjadi lebih tepat mutu, tepat waktu, dan tepat biaya.
Faktor-Faktor yang Memengaruhi Komitmen Generasi Z terhadap Pancasila Primahendra, Riza; Sumbogo, Tri Adi; Lensun, Reney Aquino; Sugiyanto, Sugiyanto
Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan Vol 5, No 1 (2020): Juni 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.701 KB) | DOI: 10.17977/um019v5i1p167-177

Abstract

This study intended to identify the influence of Generation Z’s perceptions on political parties and political education by mediating political leadership on the commitment to Pancasila. The study used a Partial Least Square Structural Equation Modeling (PLS-SEM) approach. The population was high school students in Jakarta. The sample was 82 students in XI grade. The results showed the perception of political parties influenced the views of political leadership (0.627). Perceptions of political parties influenced Pancasila’s commitment (0.357). The strongest influence was found to be in political education on the commitment of the Pancasila (0.722). Political education did not influence the views of political leadership (-0.009). The view of political leadership did not influence the commitment of the Pancasila (-0.194). The view of political leadership was not a factor influencing generation Z’s commitment to Pancasila. Generation Z’s commitment to Pancasila was influenced by two factors, namely political parties and political education. Political education was the highest factor influencing generation Z’s commitment to Pancasila.
Cost Effectiveness Analysis Penggunaan Jamu Dan Obat Anti Gout Pada Lansia Di Malang Raya -, sugiyanto; Sawu, Sirilus Deodatus
Media Farmasi Vol 19 No 2 (2023): Media Farmasi Edisi Oktober 2023
Publisher : Jurusan Farmasi Poltekkes kemenkes Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32382/mf.v19i2.265

Abstract

Gout is a metabolic disease caused by high uric acid levels in the blood due to purine metabolism. Treatment of gout can be done using anti-gout medication and herbal medicine. This study aimed to compare the cost-effectiveness of using herbal medicine with anti-gout medication given to elderly people with gout in the city of Malang Raya. The observational method was used to collect data from measuring uric acid levels in the community of elderly people with gout in Greater Malang City from June to July 2023 who used modern herbal medicine and anti-gout medication. Cost analysis is used using the cost-effectiveness ratio (ACER) method. This study showed a decrease in uric acid levels in elderly people with gout who used herbal medicine by 0.54 and those who used anti-gout medication by 0.38. Statistical calculations using the paired t-test showed that p = 0.73, this shows that there is no significant difference between the reduction in uric acid levels when using herbal medicine and modern anti-gout medication. herbal medicine consumption was 185,185 and ACER for elderly people consuming anti-gout medication was 15,276. The conclusion is that treating gout in the elderly using herbal medicine has better effectiveness than using medication but is more expensive. The research results show that herbal medicine is not cost-effective compared to anti-gout drugs. Penyakit gout merupakan penyakit metabolisme yang disebabkan karena tingginya kadar asam urat dalam darah akibat dari metabolisme purin. Dalam pengobatan penyakit gout dapat dilakukan dengan menggunakan obat anti gout dan jamu. Tujuan penelitian ini adalah untuk membandingkan efektivitas biaya dari penggunaan jamu dengan obat anti gout yang diberikan pada lansia penderita gout di kota Malang Raya. Metode observasional digunakan untuk mengumpulkan data dari pengukuran kadar asam urat pada komunitas lansia penderita gout yang ada di Kota Malang Raya dari bulan Juni-Juli 2023 yang menggunakan Jamu dan Obat anti Gout modern. Analisis biaya digunakan dengan metode cost effectiveness ratio  (ACER). Hasil penelitian ini menunjukkan terjadinya penurunan kadar asam urat pada lansia gout yang menggunakan jamu sebesar 0,54 dan  yang menggunakan obat anti gout sebesar 0,38. Perhitungan statistik dengan paired t test didapatkan harga p= 0,74 hal ini menunjukkan tidak ada perbedaan bermakna antara penurunan kadar asam urat pada penggunaan jamu dan obat modern anti gout, pada perhitungan ACER untuk lansia yang mengonsumsi jamu dan obat anti gout didapatkan ACER untuk lansia konsumsi jamu sebesar 185.185 dan ACER untuk lansia konsumsi obat anti gout sebesar 15.276. Kesimpulan pengobatan gout pada lansia yang menggunakan jamu mempunyai efektivitas lebih baik daripada yang menggunakan obat tetapi biayanya lebih mahal.  Hasil penelitian menunjukkan jamu tidak cost-effective dibandingkan dengan obat anti gout.
Pengaruh Jumlah Rivet Terhadap Kekuatan Mekanik Sambungan Komposit Serbuk Batu Bata Hebel Sugiyanto, Sugiyanto; Purwanto, Andi; Vincentius, Vincentius
AutoMech : Jurnal Teknik Mesin Vol 3, No 02 (2023): Nopember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jtm.v3i02.8103

Abstract

Indonesia merupakan salah satu negara tropis dengan tingkat keanekaragaman hayati terbesar di dunia. Banyak sekali potensi kekayaan alam Indonesia yang dapat dimanfaatkan untuk mendukung ketersediaan sumber daya sebagai salah satu elemen pendorong peningkatan daya saing industri. Salah satunya adalah pemanfaatan sumber daya alam Indonesia untuk mensubsitusi bahan baku di industri yang selama ini harus dipenuhi melalui jalur impor. Perkembangan teknologi khususnya dibidang komposit, telah menghasilkan produk  komposit yang menggunakan serbuk Batu bata Hebel sebagai penguat. Tujuan dari penelitian ini antara lain : Mengetahui pengaruh sambungan mekanik pada komposit berpenguat serbuk batu bata hebel dengan sambungan tipe single lap terhadap kekuatan tarik dan kekuatan jumlah sambungan rivet pada komposit serbuk batu bata hebel yang mempunyai nilai sambungan mekanik yang tinggi. Bahan yang digunakan limbah batu bata hebbel sebagai penguat/filler komposit yang sudah dijadikan serbuk dan disaring dengan mesh 100, resin epoxy sebagai matrik komposit, Rivet untuk menyambung material komposit dan alat yang digunakan adalah Alat uji tarik (Universal Testing Machine): menguji spesimen. Hasil penelitian adalah Semakin banyak jumlah rivet, maka semakin tinggi nilai kekuatan tarik pada sambungan komposit serbuk batu bata hebel. Nilai kekuatan sambungan mekanik menggunakan rivet dengan sambungan tumpang  pada komposit serbuk batu bata hebel  yang mempunyai nilai tertinggi dimiliki oleh sambungan  jumlah rivet 3 sebesar yang mempunyai kekuatan tarik 2,963 MPa dengan peningkatan rata-rata kekuatan tarik 32,91%.
EVALUATION OF BADAN USAHA MILIK DESA AS A LOCOMOTIVE FOR VILLAGE DEVELOPMENT IN YOGYAKARTA SPECIAL REGION Sugiyanto, Sugiyanto; Wahyuni, Raden Roro Elisabeth Anggraeni Eksi
Natapraja Vol. 9 No. 1 (2021): Dynamic Policy
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jnp.v9i1.36237

Abstract

Village-Owned Enterprises or Badan Usaha Milik Desa (BUM Desa) is institution that promote economic growth that have a role related to the hope of bringing changes in the welfare of rural communities for the better. The purpose of this research is to know the characteristics of BUMDesa in the study location and evaluate the existence of these institutions. This study uses a qualitative method with a case study approach. The results showed that the characteristics of BUM Desa were formed at the initiation of the village government and were welcomed by the community. Natural potential is the main capital in developing BUM Desa. The main problem of BUM Desa is the quality of human resources and capital in developing business units. In terms of institutional success indicators, the business unit is able to have a positive impact on the community and village government. In terms of internal support and other institutions, BUM Desa institutions have collaborated with various institutions both local and international scales. In terms of leadership, the character of a leader who is visionary, professional, political, multitalent, and able to mingle with members so that he becomes a role model for members.
The Participation of Member-Farmers in Increasing The Role of Gapoktan on The Program of Potato’s Farmers Community Empowerment in Batu City Sugiyanto, Sugiyanto
International Journal of Social and Local Economic Governance Vol. 3 No. 2 (2017)
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Potato (Solanum Tuberosum L.) is one of the main staple foods for the people of East Java besides rice, wheat and corn. In addition, potatoes are also a high quality commodity of vegetable that have high-value and until now potatoes have the potential value to be developed as a source of carbohydrate in supporting food diversification program, increasing farmers' income, non-oil export commodities and raw materials of processed industries. After harvesting potatoes it is common happen the respiration and the transpiration process on the potato tubers, this is due to the high water content of potato, so that at one time the quality will experience a decline due to metabolic processes and cannot be stored a long time in fresh form. However, the development of potato commodities is still faced with several problems, some examples are on the low participation of farmers in the role of Gapoktan development and the empowerment of farmers in terms of mastery in potatoes products processing that require the varieties and also the special cultivation in order to produce potato tubers that available with special requirements.
Analysis of the quality of broccoli leaf powder treated by blanching and drying Hamid, Mansoor Abdul; Chong , Wan Ni; Hong, Yeap Chi; Mantony, Oslida; Devi, Mazarina; Soekopitojo, Soenar; Pratikto, Heri; Wibawa, Aji Prasetya; Sugiyanto, Sugiyanto
Anjoro: International Journal of Agriculture and Business Vol 4 No 1 (2023): Anjoro
Publisher : Agribusiness Department, Agriculture and Forestry Faculty, Universitas Sulawesi Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/anjoro.v4i1.2350

Abstract

Brassica oleracea L. italica, the scientific name for broccoli, is a vegetable that is frequently consumed for its florets, which have a number of health benefits. However, other portions of the plant, including the leaves, are almost always discarded despite being good for human health. The study was carried out with the purpose of investigating how the physicochemical characteristics of powdered broccoli leaves were affected by blanching and various drying techniques applied. Broccoli leaves were first blanched in hot water before being dried, which included sun drying, oven drying, cabinet drying, and vacuum drying. The findings demonstrated that blanching enhanced the powder's physical attributes while maintaining its phenolic and flavonoid contents. Blanching also reduced the breakdown of the chlorophyll content in all drying techniques, although this process made it harder to keep the goods' antioxidant function. In conclusion, vacuum drying method of blanched broccoli leaf powder showed the highest retention of physicochemical properties, phytochemical content, and antioxidant activity.
Co-Authors . Widayat A.Yudi Eka Risano Abdul Gofir Abdul Kadir Abdurahman Abdurrahman Abidin, M. Faishol Achmad Fikry Adi Wicaksono, Nanda Adi, Alik Sus Adigama Tri Nugraha Aditya, Arielda Putri Adiyatna, Adiyatna Admiwati, Rini Adri Arisena Adrie Putra Afifah Damayanti, Netta Aguk Nugroho Agus Kristiyanto Agus Yulianto Agusinta, Lira Agustin, Ika Kristina Dewi Agustina, Yolanda Ahadi Priyohutomo Ahmad Ahmad Ahmad Budiyono, Ahmad Aidah , Salwa Aisyah, Nyayu Aji Prasetya Wibawa Aji Susanto Al Amin, Mochammad Hafidz Al Ayyubih, Harits Alansyah, Spani Alfonso Munte Ali Mashari, Ali Ali, Ade Saif Alieffa Syakir, Meisya Almazy, Muhammad Tsaqib Analius Giawa Anang Ansyori Andhika, Elang Kristi Andika, Venny Kurnia Andini, Anisa Tantri Andri Soemitra Andrianti, Lisa Anggraini, Elok Anggraini, Putri Ayu ANGGRAINI, RENI Ani Purwanti Ani Rusilowati Anisyah, Luluk Anto, Astri Any Guntarti Aprilia, Anisatul Khoir Aprilia, Anisatul Khoir Aprilliasari, Ajeng Ar-Rizqi, Muhammad Hisyam Ardhina, Dila Ardiansyah Pratama, Ardiansyah Ardiantya Sudarsono, Cristhofer Arief Darmawan Arif Djunaidy Arif Hidayat Arif Rahman Hakim Arif, Akbarudin Arifin, Fadhilah Akmal Rofiq Aris Santjaka Aris Setiawan Ariyadi, Hifni Mukhtar Arrozi A, MF Arvianto, Fariz Hasim Aryadi Gunawan Asep Sukohar Asihing Kustanti Asmiyanto, Tri Asset, M. Ameer Astuti, Yani Parti aswad, fatqul hajar Atmajha, Maullana Chandra Atmoko, Ignatius Bayu Attanisaa, Gupita Mar Aulia, Fajrin Nurul Aulia, Muhammad Ziddan Ayu Krisna Dewi, Ida Azis, Nur Azzahra, Fara Baddarudin, Mohammad Badrun, M. Bahari, Galuh Bahiuddin, Irfan Bahriyanto, Saiful Bambang Revantoro, Nemesius Bambang Soepeno Basith, Ahmad Ibnul Baskoro Adi Prayitno Budi Astuti Budi Naini Mindyarto, Budi Naini Budiaro, Ronaldo Budiarti, Wiwik Budiman, Surya Budiono Budiono Budiono, Eko Muhammad Arif Burhanudin Burhanudin Candra Fanleon Chan, Clare Suet Ching Chatarina Muryani Choiri, Mohamad Fatkhul Choirul Anam AM Diponegoro Chong , Wan Ni Christophera R Lucius Citra Ariani Edityaningrum, Citra Cornelis, Vieta Imelda D. 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