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All Journal Jurnal Ilmiah Poli Rekayasa Rekayasa Mesin INVOTEK: Jurnal Inovasi Vokasional dan Teknologi Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Serambi Engineering JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Ensiklopedia of Journal Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Journal of Institution And Sharia Finance Jurnal Teknik Mesin Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) ULIN: Jurnal Hutan Tropis Jurnal Agroplasma Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Teknik Industri Terintegrasi (JUTIN) SUPERMAT (JURNAL PENDIDIKAN MATEMATIKA) Tangible Journal Unri Conference Series: Community Engagement Jurnal Kesehatan Tambusai Jurnal Mesin Nusantara Daengku: Journal of Humanities and Social Sciences Innovation Media Perspektif Journal of Education Research PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Jurnal Al Ulum: LPPM Universitas Al Washliyah Medan METAL : Jurnal Sistem Mekanik dan Termal Dulang: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMU MANAJEMEN SABURAI (JIMS) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi El-Rusyd Journal of Training and Community Service Adpertisi Innovative: Journal Of Social Science Research Accounting Information System, Taxes, and Auditing Journal (AISTA) Geographica: Science and Education Journal Amsir Accounting & Finance Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Riset & Teknologi Terapan Kemaritiman Seroja Husada: Jurnal Kesehatan Masyarakat Jurnal Polimesin IJIMCE : International Journal of Innovation in Mechanical Construction and Energy Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Pemikiran dan Pengembangan Pembelajaran JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Adriansyah Adriansyah
Teknik Mesin, Politeknik Negeri Padang
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Faktor-faktor Yang Mempengaruhi Pilihan Metode Depresiasi Di Perusahaan: Studi Kasus Pada Sektor Manufaktur Denny, Recka; Adriansyah, Adriansyah
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.70

Abstract

This research aims to identify the factors influencing the choice of depreciation methods in manufacturing companies in Indonesia. The selection of depreciation methods has a significant impact on financial statements, company performance, and stakeholder perceptions. Using a qualitative approach, this research analyzes the factors influencing the decisions of manufacturing companies in Indonesia in choosing depreciation methods. Through case studies, the research findings are expected to provide valuable insights for researchers and encourage the application and development of knowledge gained during the lecture period. The findings indicate that most manufacturing companies in Indonesia use the straight-line method to calculate the depreciation of their fixed assets, with the main factors influencing the choice of depreciation method being the type and age of the assets, as well as tax considerations.
Pemberdayaan Petani dalam Pengendalian Hama Terpadu Melalui Pelatihan Rekayasa Ekologi dengan Refugia di Desa Sentang Lisdayani, Lisdayani; Mayly, Syarifa; Adriansyah, Adriansyah; Suswati, Suswati; Munte, Sirmas; Kartika, Arie
Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.6.809-814

Abstract

This service activity aims to encourage farmer to plant refugia around growth fields. Effort to increase the natural enemies population are very important to maintaining sustaibility of field ecosystem. The main problem for farmers is the lack of knowledge of farmers in using refugia plant as environmentally friendly in integrated pest management technology. The ecological engineering with refugia plants is a strategy to create habitats for natural enemies. This community service was carried out in Sentang Village with target partners, namely Bina Mangrove Farmers Group. Implementation methods are Pretest, Counseling about refugia plants, selecting suitable refugia plants species, Practical training and demonstration of ecological engineering with refugia plants, Post test. The results of this Community Service concluded that there was an increase in the farmers' knowledge and skills using refugia plant as environmentally friendly in integrated pest management technology.
RESPON PENGGUNAAN PUPUK KASGOTCHAR DAN NPK MUTIARA TERHADAP PRODUKSI TANAMAN SAWI PUTIH (Brassica pekinensis L) VARIETAS TAHONO CR Mufriah, Dini; Lisdayani, Lisdayani; Misdawati, Misdawati; Adriansyah, Adriansyah; Gusriani, Yunda; Diani, Diani
Jurnal Al Ulum LPPM Universitas Al Washliyah Medan Vol. 13 No. 1 (2025): Jurnal Al Ulum: LPPM Universitas Al Washliyah Medan
Publisher : UNIVERSITAS AL WASHLIYAH (UNIVA) MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/alulum.v13i1.895

Abstract

The demand for white mustard in the market will continue to increase every year in line with economic growth, population growth, and growth in people's income, both for food, medicine, or other purposes. One of the efforts made to maintain and improve soil fertility is by providing organic materials such as manure to the soil. The purpose of this study was to determine the response to the use of kasgotchar fertilizer and pearl NPK fertilizer on the production of white mustard (Brassica pekinensis L) varieties of Tahono CR. This study used a Factorial Randomized Block Design with 2 factors: Factor l, namely the provision of Biochar kasgot fertilizer (K) with 3 levels, namely: K0 = Control (0 kg / plot), K1 = 10 tons / ha (1 kg / plot), K2 = 20 tons / ha (2 kg / plot). Factor 2, namely the provision of NPK fertilizer 16: 16: 16 (P) with 4 levels, namely: N0 = Control (0 kg / plot), N1 = 100 kg / ha (0.01 kg / plot), N2 = 200 kg / ha (0.02 kg / plot), N3 = 300 kg / ha (0.03 kg / plot). The parameters observed in this study include fresh weight per crop and production per hectare (kg). The results of the study showed that the use of kasgotchar and NPK fertilizers did not differ significantly on fresh weight per crop, production per hectare. The best treatment was the K2N3 treatment (kasgotchar with a dose of 2 tons / ha, and NPK with a dose of 300 kg / ha. Kasgotchar fertilizer can improve soil chemical properties.
Faktor-Faktor yang Mempengaruhi Penggunaan Pembayaran Seluler di Jabodetabek Hawari, Abdullah; Adriansyah, Adriansyah; Brian, Brian; Simanjuntak, Destrina Grace; Susanto, Rinaldo
PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Vol 3 No 2 (2020): PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Publisher : Perkumpulan Pendidik Kewirausahaan Indonesia (Perwira Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.564 KB) | DOI: 10.21632/perwira.3.2.93-116

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi niat penggunaan (intention to use) pembayaran seluler di Jabodetabek. Metode pengumpulan data dilakukan menggunakan kuisioner kuantitatif. Analisis data secara statistik yang dilakukan meliputi analisis deskriptif, uji validitas dan reliabilitas, ANOVA, serta regresi linier. Hasil penelitian mengindikasikan trust of safe to use dan usefulness secara langsung mempengaruhi intention to use dari pembayaran seluler di Jabodetabek. Sedangkan ease to use, convenience of mobility, compatibility dan mobile payment knowledge tidak secara langsung mempengaruhi intention to use. Hasil penelitian ini bermanfaat bagi pemangku kepentingan pembayaran seluler, terutama bagi manajemen untuk meningkatkan pangsa pasar dalam persaingan industri yang ketat dengan kompetitor
Analisis Efektivitas Thermal Insulation pada Sekat Ruang (Bulkhead) Bus untuk Mengurangi Panas Mesin Hidayat, Muhamad Fikri; Muchlisinalahuddin, Muchlisinalahuddin; Aprilman, Devia; Adriansyah, Adriansyah; Fajri Arsyah, Ahmad Hasnul; Kamil, Muhammad Aslam
Jurnal Teknik Mesin Vol 18 No 1 (2025): Jurnal Teknik Mesin
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jtm.18.1.1853

Abstract

This study aims to evaluate the effectiveness of two types of thermal insulation materials, namely polyurethane (PU) foam and basaltwool, in reducing heat transfer from the engine compartment to the passenger cabin through the bus bulkhead structure. Optimal thermal insulation is essential to maintain cabin thermal comfort and enhance safety within the vehicle interior. The testing methods included measurements of thermal conductivity and evaluations of each material’s resistance to extreme temperatures. The results indicate that PU foam exhibits lower thermal conductivity (±0.020–0.028 W/m·K) and achieves heat retention efficiency of 95–98% at temperatures around 100°C. On the other hand, basaltwool shows slightly higher thermal conductivity (±0.035–0.040 W/m·K) with efficiency ranging from 90–95%, but significantly outperforms in terms of heat resistance, withstanding temperatures as high as 600–1000°C. Based on these findings, PU foam is considered more suitable for applications that require thermal efficiency at moderate temperatures, while basaltwool is better suited for environments exposed to continuous high temperatures. Therefore, the appropriate selection of insulation material should be based on specific operational conditions to optimize both thermal comfort and cabin safety.
Analisis Penerimaan Pajak dan SPT Wajib Pajak Orang Pribadi Pengusaha pada KPP Makassar Barat Rahman, Ahmad Nashiruddin Mushoddiq; Adriansyah, Adriansyah; Dayanti Br Ginting, Chris; Yunita Yusuf, Yulia; Humayrah Rais, Anisatun
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.616

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengkaji tren penerimaan pajak dan pelaporan SPT pengusaha. Metode penelitian yang digunakan adalah deskriptif kuantitatif, teknik pengumpulan data yang digunakan adalah dokumentasi, data diperoleh dari laporan realisasi penerimaan pajak Pengusaha yang dikeluarkan oleh Direktorat Jenderal Pajak (DJP) serta data kepatuhan wajib pajak dalam pelaporan SPT tahunan. Hasil penelitian menunjukkan bahwa dampak pandemi COVID-19 menyebabkan penerimaan pajak turun sebesar 37,3% dibandingkan tahun sebelumnya, persentase kepatuhan pajak menurun dari 66,7% pada tahun 2019 menjadi 40,7% pada tahun 2023. Faktor yang mempengaruhi kepatuhan wajib pajak antara lain pandemi COVID-19 yang menyebabkan banyak pelaku usaha mengalami kesulitan ekonomi sehingga berpengaruh terhadap kemampuan mereka dalam memenuhi kewajiban perpajakan. Kebijakan perpajakan, seperti penerapan tarif pajak yang lebih rendah bagi UMKM, yang meskipun bertujuan untuk meringankan beban pajak justru membuat beberapa wajib pajak merasa tidak perlu melaporkan SPT. 
Kajian Potensi Pengembangan Ekowisata Kampung Pegat Batumbuk Kecamatan Pulau Derawan Kabupaten Berau Provinsi Kalimantan Timur Adriansyah, Adriansyah; Matius, Paulus; Purwanti, Emi; Boer, Chandradewana; Herlambang, Heru; Suba, Rachmat B
ULIN: Jurnal Hutan Tropis Vol 9, No 2 (2025)
Publisher : Fakultas Kehutanan Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32522/ujht.v9i2.16215

Abstract

Kampung Pegat Batumbuk termasuk dalam wilayah penyangga (buffer zone) Kawasan Strategis Pariwisata Nasional (KSPN) Kepulaun Derawan-Sangalaki dan sekitarnya. Dengan luas Kampung 32.027,80 ha   dimana seluas 31.145,80 ha (97,24%), merupakan kasawan hutan dengan ekositem mangrove, sehingga Pengembangan ekowisata di Kampung Pegat Batumbuk dapat mendukung segala upaya pelestarian lingkungan dan dapat meningkatkan perekonomian masyarakat. Tujuan dari penelitian ini adalah untuk menganalisis potensi daya tarik ekowisata dan mengkaji strategi pengembangan ekowisata di Kampung Pegat Batumbuk  Kecamatan Pulau Derawan Kabupaten Berau. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan tahapan meliputi pengumpulan data, pengolahan data, analisis data dan pembahasan. Hasil penelitian menunjukkan bahwa Kampung Pegat Batumbuk memilik potensi sebagai obyek wisata yang memanfaatkan sumber daya alam, namun karena sekitar Kampung Batumbuk telah ada obyek wisata lain yang dikenal seperti obyek wisata Pulau Derawan dan Pulau Maratua, maka ekowisata Kampung Pegat Batumbuk selayaknya diarahkan sebagai obyek Wisata Pendukung. Potensi wisata yang ada di Kampung Pegat Batumbuk adalah keanekaragaman jenis flora dan fauna, susur mangrove, memancing. Selain sebagai salah satu daerah tujuan wisata alam, ekowisata Kampung Pegat batumbuk juga dapat dijadikan lokasi konservasi bagi pengunjung dan cocok dijadikan sebagai lokasi penelitian akan keanekaragaman flora dan fauna pada ekosistem mangrove
Multidisiplin Ilmu dalam Perkembangan Genre Sastra Puisi Indonesia Hadi, Arief Rachman; Adriansyah, Adriansyah; Eltias, Yumna
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i2.27695

Abstract

Karya sastra berkembang, berdaptasi dengan zaman dan berusaha menyesuaikan kebututuhan masyarakat intelektual. Perkembangan sastra juga diikuti oleh perkembangan teori dan pendekatannya. Salah satu perkembangannya yaitu eksakta berkolaborasi dengan sastra di dalam sebuah karya. Penulis mencoba mengenalkan perspektif fisika sastra dan matematika sastra. Tujuan dari penelitian ini adalah untuk mendeskripsikan sejauh mana hubungan sastra dan eksakta jika dilihat dari perspektif matematika sastra dan fisika sastra. Teknik pengumpulan data dari penelitian ini yaitu menggunakan studi pustaka dengan dokumentasi naskah. Data dari penelitian ini yaitu puisi matematika dari Handini dan prosa fisika dari Yuhesti. Hasil dari penelitian ini memberikan suatu tawaran di dalam perkembangan teori sastra bahwa perspektif matematika sastra dan fisika sastra mampu menganalisis suatu karya sastra dengan detail. Untuk puisi matematika dari Handini, ditemukan pola rumus matematika seperti phytagoras, aljabar, kalkulus, integral, matriks dan deret aritmatrika. Puisi tersebut dituliskan menggunakan kaidah rumus matematika sehinga menghasilkan karya sastra yang objektif dan makna konvensional. Sementara itu, prosa fisika milik Yuhesti memiliki pola analogi fisika. Yuhesti menggunakan analogi fisika dengan teknik penulisan sastra lalu diajarkan di dalam kelas fisika. Hasilnya peserta didik lebih bersemangat mengikuti pelajaran. Pola analogi fisika yang digabungkan dengan sastra menghasilkan suatu cerita yang lebih faktual. Matematika sastra dan fisika sastra adalah sebuah perspektif yang diharapkan menjadi teori baru di dalam sastra dan perlu dikaji serta diuji ulang secara serius.
DINAMIKA PENGANGGARAN DAERAH: ANALISIS PIERRE BOURDIEU TENTANG PERTARUNGAN POLITIK DAN KONFLIK KEPENTINGAN STAKEHOLDER Faisal, Andi; Adriansyah, Adriansyah; Yusuf, Yulia Yunita
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.119

Abstract

This study aims to analyze the dynamics of budgetary battles between the executive and legislative branches in North Toraja Regency, using Pierre Bourdieu’s theory of habitus and capital as the analytical framework. The regional budgeting process often becomes a battleground between two competing parties seeking favorable budget allocations to advance their political interests. Employing a qualitative case study approach, data were collected through in-depth interviews with local government officials, members of the regional legislature (DPRD), and community leaders directly involved in budget decision-making. The findings reveal that political actors both executive and legislative utilize political capital, social capital, and symbolic capital to advocate for their interests during the budgeting process, which frequently results in political compromises that sacrifice public needs. The use of habitus, shaped by local social and cultural experiences, also plays a significant role in shaping the perceptions and actions of political actors in the budgeting process. The study finds that regional budgeting in North Toraja is influenced not only by public needs but also by personal and group interests, leading to inefficient, non-transparent, and unaccountable budget allocations. This research contributes to a deeper understanding of regional budget dynamics and offers recommendations for improving transparency and accountability in the budgeting process.
FRAMEWORKS STRATEGIS SEBAGAI FONDASI GREEN BUDGETING: STUDI KASUS KABUPATEN TORAJA UTARA Yusuf, Yulia Yunita; Rais, Anisatun Humayrah; Adriansyah, Adriansyah; Faisal, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.142

Abstract

Strategic frameworks are a key component of the OECD Green Budgeting Framework, aiming to align fiscal policy with environmental sustainability. This study evaluates the implementation of strategic frameworks in policy documents in North Toraja Regency, including the Strategic Plan (Renstra), Strategic Environmental Assessment (KLHS), and the Regional Government Work Plan (RKPD). Using Krippendorff's content analysis approach, the study identifies key themes across three dimensions: semantics, pragmatics, and symbolic means. The findings reveal that although the policy documents reflect a commitment to sustainability, there are significant shortcomings, including the absence of measurable performance indicators, sufficient baseline data, and clear evaluation mechanisms. From a pragmatic perspective, program implementation is often hindered by a lack of cross-sectoral coordination and inadequate budget allocation. Furthermore, the analysis of symbolic means indicates that the information presented in the documents is more focused on administrative outputs rather than outcomes that reflect real impact. This study concludes that the strategic frameworks in North Toraja Regency need to be strengthened through more technical approaches, including the development of specific performance indicators, enhanced coordination among local government agencies, and the integration of data-based evaluation mechanisms. These recommendations are expected to improve the effectiveness of policy documents in supporting the sustainable implementation of green budgeting at the local level.
Co-Authors -, Nasrullah - Abbas, Muhammad Rabiu Abdilla, Abdilla Abdul Halim Achmad Ridha Adevi, Isye Rahayu Adliyah, Egalita Afrizul Evendi Alimir, Immatul Jannah Alimuddin Alimuddin Ambiyar, Ambiyar Anas, Agung Muliaman Andi Faisal, Andi Andi Nurrahma Gaffar Andriyanto Andriyanto Angelia, Nike Aninda, Aninda Anisa Anisa Anisatun Humayrah Rais Aprilman, Devia ARDIANSYAH ARDIANSYAH Arie Kartika Arjuna, Arjuna Arwizet Arwizet, Arwizet Asmar Asmar, Asmar Azis, Fajriani Baso Cante Bayu, Eka Pasca Surya Brian, Brian Candra Mayana, Hendri Chandradewana Boer Charlina, Charlina Chatarina Umbul Wahyuni Chris Dayanti Br. Ginting Daddy Budiman Darman Dapersal Dinar Dedi Erawadi Denny, Recka Deprian, Ivmal Desmarita Leni Devi, Aurelia Deviya Aprilman Dian Wahyu Diani, Diani Dini Mufriah Eko Hariyadi Eko Saputro Eltias, Yumna Elvis Adril Fadly, Ftrya L Fahri Reza Fajri Arsyah, Ahmad Hasnul Fajri, Ahmad Hasnul Fardinal Fardinal Femi Earnestly Fitrianti Fitrianti, Fitrianti Fuad Fuad Gaffar, Andi Nurrahma Gusriani, Yunda Hadi, Arief Rachman Hajar, Abdul Hanif Hanif Haris Haris Hartinah H, Dwi Ayu Siti Hasan Basri Hasisa Haruna Hastharita, Rafiqa Hawari, Abdullah Helga Yermadona Hendra Hendra Herlambang, Heru Hidayat, Muhamad Fikri Huda, Asrul Ibnul Nanda Rianza Iqra, Muhammad Nur Farid Jana Hafiza Jumyetti Jumyetti Junaidi - - Kamil, Muhammad Aslam Khairul Amri Kuncoro, Embun Larasati Lisdayani Lisdayani, Lisdayani Luna, Calista Magdalena Magdalena Mahmudin, Faisal Mangkona Mangkona Manuhutu, Tirza Martalina, Margaret Rianti MGB, A. ilmadana Misdawati, Misdawati Muchlisinalahuddin Muh Anhar Muhammad Syaifudin Mukhayar, Riki Mukti Hakim Mushoddiq Rahman, Ahmad Nashiruddin Muttaqin, Alif Hilman Nandi Pinto Nasirwan Nasirwan Nofriadi Nofriadi Nofriyanti, Elsa Novantri, Iqlima Farah Nusyirwan Nusyirwan Parinduri, Nurul Azizi Parinduri, Ramadha Yanti Paulus Matius PURWANTI, EMI Rachmat Budiwijaya Suba Rama, Hilfama Ramlah Ramlah Ramza, Robi Razali, Muhammad Riezky Idvi Alfitra Rifani, Riza Amalia Rina Rina Rivanol Chadry Robby Novrizal Rustam Rustam Ruzita Sumiati Said Fahmi Samah, Eri Sharma, Jai Kumar Simanjuntak, Destrina Grace Sir Anderson Sirmas Munte Sitepu, Elizabeth Situmeang, Mahyudin Situmorang, Mananda Sriyanto, Darmawan Sudane, I Wayan Suhartono SULISTIA, SULISTIA Suryanto, Dasep Suryanto Susanto, Rinaldo suswati suswati Syafitri, Widya Syarifa Mayly Syerly Klara Syukran, Rahmat Tomsio, Ismail Tri Artono Trisnowati Josiah Tulim, Anto Vamellia Sari Indah Negara Veny Selviyanty Wahmin Rais Windarsari, Wiwin Riski Yanthi, Erlina Yuli Yudi Sukmono Yuli Yetri Yulia Yunita Yusuf Yunita Yusuf, Yulia Yunus, Asmar Yusneti, Yusneti Yusri Mura Yusuf, Yulia Yunita Zaimar, Fina Ruzika Zulfani Sesmiarni