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Peran Badan Permusyawaratan Desa Dalam PembuatanPeraturan Desa di Desa Bangun Kecamatan Parbuluan Kabupaten Dairi Situmorang, Paulus R; Adam, Adam; Lubis, Yurial Arief
Strukturasi: Jurnal Ilmiah Magister Administrasi Publik Vol 6, No 2 (2024): Strukturasi: Jurnal Ilmiah Magister Administrasi Publik, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/strukturasi.v6i2.4462

Abstract

This article or writing aims to explore the role of the Village Consultative Body (BPD) in the process of designing and making village regulations (Perdes) in Bangun Village, Parbuluan District, Dairi Regency and identify the obstacles faced by the BPD in carrying out village legislative functions and channeling community aspirations.  The problem focuses on evaluating the role of the BPD in the process of making village regulations in Bangun Village. In order to approach this problem, a reference to the role theory put forward by Soejono Soekanto is used. Data was collected through observation, in-depth interviews, documentation and analyzed qualitatively. This study concludes that the role of the Village Consultative Body (BPD) in Bangun Village, Parbuluan District, Dairi Regency, is very important in making village regulations (Perdes). However, the implementation of BPD has not been optimal due to obstacles such as lack of understanding of regulations, poor communication and lack of training. To increase effectiveness, improvements in local government capacity, training and support are needed. With these steps, it is hoped that the BPD can be more effective in carrying out its functions and improve community welfare.
Analisis Teknis dan Efektivitas Underwater LED sebagai Alat Pengumpul Ikan Bagan Tancap berbasis di Pesisir Pantai Pangkaje’ne, Kabupaten Pangkep Fatma, Ummi; Kurnia, Muhammad; Musbir, Musbir; Hajar, M. Abduh Ibnu; Fahrul, Fahrul; Jaya, Ilham; Adam, Adam; Amir, Muh. Ikhsan; Tawil, Muh. Fadhli
Prosiding Simposium Nasional Kelautan dan Perikanan Vol. 10 (2023): PROSIDING SIMPOSIUM NASIONAL X KELAUTAN DAN PERIKANAN UNHAS
Publisher : Fakultas Ilmu Kelautan dan Perikanan (FIKP), Universitas Hasanuddin

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

Abstract

Penelitian ini bertujuan untuk mengetahui aspek teknis berupa ketahanan pencahayaan lampu bawah air dan efektivitas lampu celup underwater light emitting diode (LED) serta komposisi jenis dan jumlah hasil Tangkapan bagan tancap menggunakan underwater LED. Penelitian dilaksanakan pada bulan Juni – Agustus 2022 dengan mengikuti satu unit bagan tancap sebanyak 60 hauling. Hasil menunjukkan Underwater LED mampu menarik respon ikan dari berbagai jenis dan ukuran tetapi kurang dalam jumlah (kg). Lampu LED dengan intensitas cahaya 60 Watt dalam penggunaanya kurang efektif tetapi ketahanan pencahayaan lampu dalam proses penelitian cukup baik. Komposisi jenis hasil tangkapan selama 60 hauling diperoleh sebanyak 15 spesies dengan jumlah hasil tangkapan sebanyak 106 kg.
ANALISIS RENCANA DAN PELAPORAN PERTANGGUNGJAWABAN PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP TRANSPARANSI KEUANGAN TAHUN 2019: (STUDI KASUS PADA SDN CAKUNG BARAT 04 PAGI) Idward Resha Indiarto; Adam, Adam; Rina Pratiwi, Rina Pratiwi
Cakrawala Akuntansi & Manajemen Vol 31 No 1 (2024): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70005/cakrawala.v31i1.69

Abstract

School Operational Assistance (BOS) is a Government program to provide non-personnel fee funding for basic education units as implementers of compulsory education programs. Bos fund aims to ease the burden on the community on education financing in the framework of quality 12-year compulsory education. BOS funds are distributed based on student data (Dapodik) in the school every year. In the management of BOS Funds, accountability and transparency are needed for the use of BOS funds. Transparency is an openness in the delivery of data or information. In terms of the delivery of information data to the public. The School is faced with valid BOS fund management, containing RKAS Plan, Actualization / Realization of bos funds use, the contents of reports that include SPJ, receipts, accountability for reports and actions and policies made in terms of BOS fund management. In this case, SDN Cakung Barat 04 Am in terms of bos fund management using the cash base accrual method, as well as using the zero basic method, where each fund received must be maximized effectively and efficiently, because the zero basic method emphasizes on the amount of cash out must be zero at the end of the period. If there are still remaining BOS funds that are not absorbed, then the funds are returned to the Government. Based on the results of budget absorption research and realization of 99.16%, Design distribution, plan, transparency fund management has been implemented effectively and efficiently, Planning that has been running with deliberation involving all parties, Tiered reporting is already underway, the unavailability of special human resources to manage BOS funds, there are still school residents who still do not understand the transparency of BOS fund management.
PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN: (STUDI KASUS DI KEL. SEPANJANG JAYA KOTA BEKASI) Dahlia, Iis; Safrudin, Safrudin; Bambang Santosa, Bambang Santosa; Zulmita, Zulmita; Adam, Adam
Cakrawala Akuntansi & Manajemen Vol 31 No 1 (2024): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70005/cakrawala.v31i1.70

Abstract

Pajak Bumi dan Bangunan (PBB) merupakan pajak daerah sebagai salah satu sumber pendapatan daerah yang penting dalam rangka membiayai penyelenggaraan pemerintahan daerah guna memperkuat otonomi daerah yang luas, nyata dan bertanggung jawab. Oleh karena itu, perlu adanya kesadaran wajib pajak dalam membayar Pajak Bumi dan Bangunan (PBB) apakah wajib pajak sudah patuh atau belum. Penelitian ini dilakukan di Kelurahan Sepanjang Jaya Kota Bekasi. Penelitian ini dimaksudkan untuk mengetahui pengaruhnya kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar Tas Bumi dan Bangunan (PBB) di Kelurahan Sepanjang Jaya Kota Bekasi. Sampel penelitian ini adalah wajib pajak eksisting Kecamatan Sepanjang Jaya, Bekasi sebanyak 99 responden. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan simple random sampling. Jenis data yang digunakan penelitian ini adalah data kuantitatif berupa skor atau skor atas jawaban yang diberikan responden terhadap pertanyaan-pertanyaan yang ada pada kuesioner. Sumber data yang digunakan adalah data primer dan data sekunder. Data primer diperoleh dari observasi langsung, wawancara, kuesioner, observasi dan dokumentasi sedangkan data sekunder diperoleh peneliti berupa data laporan hasil pembayaran pajak dari objek penelitian. Metode analisis data menggunakan uji validitas dan reabilitas, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil penelitian yang telah dilakukan dapat disimpulkan bahwa kesadaran wajib pajak di kecamatan Sepanjang Jaya sudah berjalan cukup baik dan kepatuhan wajib pajak juga berjalan dengan baik.
PENGARUH PERPUTARAN PIUTANG USAHA DAN PENERAPAN PERATURAN PEMERINTAH (PP) NOMOR 23 TAHUN 2018 TERHADAP LABA SETELAH PAJAK PADA CV CIPTA BUKIT MAS PULOGADUNG Fauziyah, Zakin Fauziyah; Bambang Santosa, Bambang Santosa; Adam, Adam
Cakrawala Akuntansi & Manajemen Vol 31 No 1 (2024): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70005/cakrawala.v31i1.72

Abstract

The main goal of a company is to achieve maximum profit in running its business. For companies, profit is very important to measure the ability and effectiveness of the company in managing its resources. There are several things that can affect profits, both internal and external factors, such as Accounts Receivable Turnover and the Implementation of Government Regulation Number 23 of 2018. The rise of MSMEs lately, sometimes pays little attention to this, for that good management is needed to achieve maximum profit. This study has a problem formulation of how much influence the Accounts Receivable Turnover and the Implementation of Government Regulation Number 23 Year 2018 on Profit After Tax at CV Cipta Bukit Mas Pulogadung partially and simultaneously. The purpose of this study was to determine the effect of Accounts Receivable Turnover and the Application of Government Regulation Number 23 of 2018 on Profit After Tax at CV Cipta Bukit Mas Pulogadung. The method used in this study is a verification method with a quantitative approach. The data used is secondary data from the 2018 and 2019 CV Cipta Bukit Mas Financial Statements obtained from direct observations in the field. The results of this study indicate that the independent variable that has a significant influence is the variable Application of Government Regulation Number 23 of 2018. The value of Profit After Tax will be better if it is influenced by Accounts Receivable Turnover and the Application of Government Regulation Number 23 of 2018 simultaneous
Transformation of Islamic Education: Fostering Exemplary Character through Integrated Curriculum in Islamic Elementary Schools Kasmawati, Kasmawati; Herlian, Herlian; Adam, Adam; Deluma, Ridwan; Abubakar, Abubakar; Muliyani, Muliyani
Journal of Leadership, Management and Policy in Education Vol. 1 No. 2 (2023): Journal of Leadership, Management and Policy in Education, December 2023
Publisher : Magister Administrasi Pendidikan, Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/jlmpedu.v1i2.427

Abstract

This article discusses the development of an Islamic character-based curriculum in Al Qalam Kendari Integrated Islamic Elementary School as a solution to create a generation that has superior character and integrity. The purpose of this article is to identify effective strategies and methods in developing an Islamic character-based curriculum and to evaluate the results of implementing the curriculum. The research method used is a literature study and a case study involving interviews, observation and documentation at Al Qalam Kendari Integrated Islamic Elementary School which has implemented a character-based curriculum. The results of the study show that the development of an Islamic character-based curriculum at the school has succeeded in creating a learning environment that encourages students to internalize Islamic values and develop superior characters such as integrity, responsibility, cooperation and independence. Implementation of an Islamic character-based curriculum is an effective approach to achieving the goals of Islamic education with integrity and character.
The Correlation between Reading Strategies and Reading Comprehension Manurung, Sulastri; Ariyanti, Anita; Yana, Dewi; Sinaga, Juwita Boneka; Adam, Adam
CAHAYA PENDIDIKAN Vol 9, No 2 (2023): JCP (Jurnal Cahaya Pendidikan) Fakultas keguruan dan Ilmu Pendidikan
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/chypend.v9i2.5975

Abstract

Indonesian students continue encounter difficulties when it comes to reading English academic materials as English is their foreign language. The study aims to explore the reading strategies employed by English as a Foreign Language (EFL) students in order to improve their reading comprehension and to determine whether a significant correlation exists between reading strategies and reading comprehension. The study involved 60 participants from one senior high school in Batam, Indonesia. The study utilized Survey of Reading Strategies (SORS) and reading comprehension test. The Kolmogorov-Smirnov test was performed to determine the normality of the data distribution while Pearson correlation was utilized to investigate the interrelation among the variables. The results showed that students most commonly employed problem-solving strategies when reading and there was a significant correlation between reading strategy and reading comprehension. The findings suggest that students who employ a variety of reading strategies, including problem-solving strategies, support reading strategies, and global reading strategies, perform better on reading comprehension assessments. The study made a significant addition to the field of English language teaching by highlighting the need of raising EFL students’ awareness and teaching them proper reading strategy for comprehending scholarly texts.
Pelatihan Pembuatan Media Pembelajaran Digital Berbasis PowerPoint untuk Guru PAUD Lilianti, Lilianti; Adam, Adam; Nurzaima, Nurzaima; Mujiati, Mujiati
Altifani : Jurnal Pengabdian Masyarakat Ushuluddin, Adab, dan Dakwah Vol. 4 No. 2 (2024): Desember
Publisher : Fakultas Ushuluddin, Adab, dan Dakwah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/altifani.v4i2.4676

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi guru PAUD dalam menciptakan media pembelajaran digital berbasis PowerPoint yang interaktif dan efektif. Latar belakang kegiatan ini adalah rendahnya penggunaan teknologi dalam pembelajaran di PAUD, yang disebabkan oleh kurangnya pelatihan dan akses terhadap media digital. Permasalahan utama adalah minimnya keterampilan guru dalam mengintegrasikan teknologi untuk menarik minat belajar anak usia dini. Kegiatan ini melibatkan pelatihan intensif dengan pendekatan praktis dan partisipatif. Hasil menunjukkan peningkatan signifikan dalam keterampilan guru, khususnya dalam penggunaan elemen visual dan animasi. Pembahasan menyoroti relevansi temuan dengan kebijakan Merdeka Belajar dan pentingnya pelatihan berkelanjutan. Kesimpulan menegaskan bahwa pelatihan ini efektif dalam meningkatkan profesionalisme guru dan kualitas pembelajaran anak usia dini. Kegiatan ini merekomendasikan pelatihan lanjutan berbasis teknologi untuk mendukung pembelajaran yang lebih kreatif dan adaptif.
Perbandingan Pertumbuhan Jamur Aspergillus fumigatus pada Media PDA (Potato Dextrose Agar) dengan Alternatif Media dari Tepung Sagu Rumbia (Metroxylon Sagu): COMPARISON OF THE GROWTH OF ASPERGILLUS FUMIGATUS MUSHROOMS ON PDA MEDIA (PotatoDextrose Agar) WITH ALTERNATIVE MEDIA FROM RUMBER SAGO FLOUR (Metroxylon sago) Asdinar, Asdinar; Asrawati, Asrawati; Adam, Adam
PharmaCine : Journal of Pharmacy, Medical and Health Science Vol 5 No 2 (2024): PharmaCine: Journal of Pharmacy, Medical and Health Science
Publisher : Bachelor of Pharmacy Study Program, Faculty of Health Sciences, Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/pc.v5i2.12333

Abstract

Background: Aspergillus fumigatus is a fungus that causes an opportunistic disease called Aspergillosis. Most tests used to determine the cause of fungal infections are carried out using the culture method. A popular growth medium for fungi is PDA media, which contains potato extract which is a source of carbohydrates. So that a substitute medium can be made that contains carbohydrates, sago flour is the highest carbohydrate producer, namely 84.7 grams per 100 grams of sago flour. Aim: To determine the comparison of the growth of Aspergillus fumigatus fungi on PDA media (potato dextrose agar) with alternative media from sago starch (Metroxylon sago). Method: This research methodology is pure experimentation with posttest only with control group design. Using the fungal culture method, with PDA media as control + and alternative media of sago starch sold at the Lambocca traditional market, Bantaeng, as test media with 3 concentration variants, namely concentrations of 12%, 14% and 16%. Result: Based on the findings of the research carried out, it can be concluded that five times the Aspergillus fumigatus treatment group was able to grow fungus which was grown in alternative media with concentration variants of 12%, 14%, 16%, and positive control. Conclusion: Media made from sago starch can be used as an alternative medium for growing Aspergillus fumigatus fungi. By looking at the average diameter of fungal colony growth at a concentration of 16% with an average of 10.85 mm, a concentration of 14% which is 9.3 mm and a concentration of 12% which is 7.5 mm. with the results of statistical tests, the p value = 0.000, which indicates there is a significant difference. Keywords: Aspergillus fumigatus, PDA, Sago flour
Penggunaan Underwater Light Emitting Diode (U-LED) 75 Watt Warna Hijau sebagai Alat Pengumpul Ikan pada Bagan Tancap di Perairan Kabupaten Pangkep Sahil, Muhammad Sahil Rizky bin; Kurnia, Muhammad; Nelwan, Alfa; Jaya, Ilham; Hidayat, Rahmat; Adam, Adam; Jumsurizal, Jumsurizal
Akuatiklestari Vol 7 No 2 (2024): Jurnal Akuatiklestari
Publisher : Program Studi Manajemen Sumberdaya Perairan, Fakultas Ilmu Kelautan dan Perikanan, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/akuatiklestari.v7i2.6898

Abstract

Penellitian bertujuan untuk menganalisis komposisi jenis jumlah hasil tangkapan dan frekuensi kemunculan ikan serta responsivitas ikan terhadap lampu dan ketahanan lampu Underwater Light Emitting Diode (U-LED) 75 watt warna hijau. Penelitian dilaksanakan pada bulan Oktober – Desember 2023 dengan mengikuti satu unit bagan tancap sebanyak 30 trip. Hasil penelitian menunjukkan komposisi jenis hasil tangkapan selama 30 trip sebanyak 14 spesies dengan jumlah hasil tangkapan sebanyak 759,4 kg. Jenis ikan dominan yaitu tembang (Sardinella fimbriata), cumi-cumi (Loligo sp.), peperek (Leiognathus equulus), selar kuning (Selaroides leptolepis) dan selar como (Atule mate) dengan komposisi jenis masing-masing secara berurut 21,4%, 20,8%, 14,2%, 8,7% dan 7,3% dengan frekuensi kemunculan jenis ikan hasil tangkapan tertinggi yakni Ikan tembang dan cumi-cumi 100%, peperek dan selar kuning 83%.  Lampu Underwater LED berwarna hijau 75 watt, selama penelitian memiliki ketahanan pencahayaan dan kondisi yang baik serta mampu menarik respon ikan dari berbagai jenis. Jenis ikan yang paling responsif yaitu tembang 100%, dan cumi-cumi dengan responsivitas sebesar 97%.
Co-Authors . Zulfan A.R. Pratiwi Hasanuddin AA Sudharmawan, AA Abubakar Abubakar Ainal Mardhiah Akbar, Alifya Akmal, Andi Al-Adawiyah, Rabi'ah Albert Efendi Pohan Aldama, Ardita Alfa Nelwan Alhafisht Amdila, Reyhan Alkhalefi, Dhani Amelia, Cici Amir, Muh. Ikhsan Aniati Aniati Ardhi, Mega Aulia Ariadi, Ariadi Ariyanti, Anita Asdinar Asnia, Asnia Asra, Yunelly Asrawati Asrawati, Asrawati AT. Israel, Siti Fitriani Atun, Muslih Aulia, Asmy Ema Awwaliyah, Rahmah Nada El Baci, Muhammad Ihsan Bambang Santosa, Bambang Santosa Bastomi, Mohamad Beby Masitho Batubara Budi Hartono Budiman, Ismail Custer, Johny Deliana, Marlina Deluma, Ridwan Desi Surlitasari Dewi Dewi Yana, Dewi Dhita, Ferlin Ayp Doni Subrata Eka Wilany Elanesi Esvandhiary, Faradilla Ependi, Rustam Fachrurrezza, Mochammad Fahrul Fahrul Faisal Rahman, Faisal Faizi, M. Nur Faizin, Syuura Annisa Fatma, Ummi Fauziyah, Zakin Fauziyah Gusnarib, Gusnarib Hajar, M. Abduh Ibnu Hamdani Hamdani Handarly, Dolly Hasmira Said, Hasmiras Said Hasniati, Hasniati Hasriani Hasriani, Hasriani HEDDY JULISTIONO Herbowo, Dono Heri Kusmanto, Heri Herlian, Herlian Hermanto Hermanto Hikmatul Amri Hutabarat, Berni Arnita Ibrahim Latepo Ibrahim, Siti Fadillah Idward Resha Indiarto Iis Dahlia, Iis Ilham Jaya Ishak Bagea Islawati Isman, Isman Isnaini Isnaini Jayu, Prastiwi Julianis, Erva Jumsurizal Jumsurizal Junierissa Marpaung, Junierissa Juwita Boneka Sinaga Kaharuddin Kamaruddin Kamaruddin Kurnia, Muhammad Lianda, Jefri Lianda, Jefri Lilianti, Lilianti Lisa Sari, Lilis Lukman S. Thahir Lutfi, Furqan Maharani, Sindy Putri Maksum Syahri Lubis manik, Agustina Marlon Sihombing Matondang, Emmil Mohd Arief Maulana, Hutomo Atman MAULIDIYAH, NUR Miransyah, Noor Wahyu Muharnis Muharnis, Muharnis Mujiati Mujiati Muliyani Muliyani Musbir Musbir Muslimah Muslimah Muthmainah, Resti Siti Nainggolan, Frans Rosaveld Hamonangan Napitupulu, Yuyun Anggia Murni Nasaruddin Nasaruddin Nasution, Decy Erni Nasution, Syafriansyah Novita Rahman, Fauzya Nugroho, M. Gusty Nurhaya, Nurhaya NURLAELA NURLAELA Nurlaili Nurlaili Nurwahida Alimuddin Nurzaima, Nurzaima Oktaviyani , Tariska Inka Panjaitan, Maria Rivera Parasian Pardomuan, Basrah Pohan, Albert Effendi Prasetyo, Bagas Puliwarna, Tunggul Purnama, Nadila Putra, Hari Rahman, Ahmad Zaky Rahman, Fathul Rahmat Hidayat Rahmi Inayati Rakhmadhan, Iraky Ramadhan, Faridun Ramadhan, Kurnia Ramadhani, Riska Rasul, Mat Reyhan , Muhammad Riana Siahaan Rina Pratiwi, Rina Pratiwi Ririk, Ririk Risman Risman Rudi Salam Sinaga Ruslan Ruslan Sabrina Hayati Safnidar Siahaan, Safnidar Safrudin Safrudin Sahil, Muhammad Sahil Rizky Bin Saicindo, Shita Aulia salamah salamah Salnus, Subakir SAPUTRA, DEBI Saragih, Paramitha Saragih, Triana Sativa, Oriza Shalehoddin Shalehoddin, Shalehoddin Sidik Sidik Silaban, Royani Singarimbun, Dameka Putra Siregar, Minta Ito Siti Nurbaiti Siti Rahmi, Siti Sitti Nadirah Situmorang, Paulus R Situmorang, Paulus Riswanto Suhardiman Suhardiman Sulastri Manurung, Sulastri Sunandar, Ikbal Sungkono Sungkono Syamsuariadi, Syamsuariadi Syifa Mustika Tarigan, Tariolan Tasya Rani, Diana Tawil, Muh. Fadhli Tilarso, Diki Tuti Herawati Warijo, Warijo Warjio Warjio, Warjio Yunita Br Sitepu, Sri Yurial Arief Lubis Zainal Abidin Zaki, Amin Zulmita, Zulmita