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All Journal Jurnal Fisika Unand SOSIOLOGI NUSANTARA JRA: Jurnal Riset Akuntansi Al-Mudarris : Jurnal Ilmiah Pendidikan Islam
Hafifah, Nurul
Unknown Affiliation
Religion Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Materials Science & Nanotechnology Physics Social Sciences

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DINAMIKA PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN ARGIKULTUR DI INDONESIA Hamzah, Amir; Nurhayati, Neni; Hafifah, Nurul
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.11916

Abstract

In the context of global business dynamics and transparency demands, disclosing biological assets in financial statements becomes crucial for companies to navigate the complexities of evaluating and adapting to international accounting standards. This research aims to analyze the factors influencing the disclosure of biological assets. The research methodology employed is descriptive and verificative, focusing on agricultural companies listed on the Indonesia Stock Exchange. The population comprises annual reports from agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, totaling 41 companies multiplied by the years, resulting in 164 data points. The sampling technique used is purposive sampling, with a sample size of 27 companies from 2018 to 2021, amounting to 108 observation data points. The data analysis technique involves classical assumption tests, panel data regression, determination coefficient tests, and hypothesis testing using Eviews software. The results indicate that, partially, the intensity of biological assets and managerial ownership significantly positively affect the disclosure of biological assets, while profitability has a significant negative impact on the disclosure of biological assets.. Keywords: Intensity of biological assets, managerial ownership, profitability, disclosure of biological assets
Strategi Pokdarwis dalam Pengembangan Kampung Wisata Sanjai, Kota Bukittinggi Hafifah, Nurul; Afrizal; Indraddin
Jurnal Sosiologi Nusantara Vol 11 No 1 (2025): Vol 11 No.1
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jsn.11.1.101-125

Abstract

This research explores how the Tourism Awareness Group (Pokdarwis) implementing Community-Based Tourism (CBT) in Sanjai Tourism Village, Bukittinggi, West Sumatera. By describing the strategies they have developed to promote tourism. As tourism serves as a vital economic driver, requires community involvement for sustainability. Employing a qualitative approach, this research gathers data through in-depth interviews, observations, and document analysis to assess Pokdarwis’ strategies in fostering tourism growth within the village. The analysis is framed using Bourdieu’s theoretical concepts of habitus, capital, and field. Key findings show Pokdarwis: (1) developing tourism plans; (2) promoting the destination; (3) utilizing social capital; (4) empowering pokdarwis members. Bourdieu’s concepts of habitus and capital (cultural, social, economic) highlight how shared norms and networks empower Pokdarwis to lead CBT sustainably. By blending local culture, strategic action, and community participation, Pokdarwis strengthens economic benefits while preserving cultural identity. This approach offers a model for policymakers and practitioners to enhance CBT through grassroots collaboration and socio-cultural alignment
The Implementation of Astiantih, Susi; Suryadi, Ray; Andas, Netty Huzniati; Pratiwi, Alifiah; Abin, Rais; Hafifah, Nurul
Al-Mudarris Vol 7 No 1 (2024): Al-Mudarris
Publisher : Jurusan Tarbiyah,IAIN PALANGKARAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/mdr.v7i1.8807

Abstract

This research presented the Effect of Reading Wattpad Toward Students
Pemanfaatan Limbah Daun Nanas (Ananas Comosus) Untuk Panel Akustik Sebagai Absorbsi Kebisingan Hafifah, Nurul; Elvaswer, Elvaswer
Jurnal Fisika Unand Vol 11 No 4 (2022)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jfu.11.4.467-473.2022

Abstract

Telah dilakukan penelitian untuk menentukan nilai koefisien absorbsi bunyi dan impedansi akustik dengan menggunakan metode tabung. Material Akustik dibuat dari   serat daun nanas dan matriks resin epoksi dengan memvariasikan komposisi massa dari serat daun nanas dan volume resin epoksi pada setiap sampel. Variasi komposisi antara serat daun nanas dengan resin epoksi berturut-turut adalah 17,5 g : 6,41 ml, 18,12 g : 5,87 ml, 18,75 g : 5,34 ml, 19,37 g : 4,8 ml, dan 20 g : 4,27 ml. Range frekuensi kebisingan yang digunakan pada penelitian ini yaitu 500 Hz, 1000 Hz, 2000 Hz, 4000 Hz, dan 8000 Hz. Nilai koefisien absorbsi dan impedansi akustik tertinggi terdapat pada frekuensi 8000 Hz pada sampel 5, dengan nilai koefisien absorbsi sebesar 0,87 dan nilai impedansi akustik sebesar 1,35 dyne.sec/cm5. Semakin tinggi massa serat daun nanas dan semakin rendah volume resin epoksi maka nilai koefisien absorbsi dan impedansi akustik yang diperoleh akan semakin tinggi.
Co-Authors Abin, Rais Afrizal Amir Hamzah Astiantih, Susi Elvaswer Elvaswer Indraddin Neni Nurhayati Netty Huzniati Andas, Netty Huzniati Pratiwi, Alifiah Ray Suryadi, Ray