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Yustriawan, Dian
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Persepsi Petani Terhadap Pola Tanam Dengan Sistem Rotasi Tanam (Padi-Kacang Hijau-Padi) di Desa Paya Rengas Kabupaten Langkat Mailina Harahap, Mailina; Supriana, Tavi; Mei Br Kabeakan, Nana Trisna; Yustriawan, Dian
JASc (Journal of Agribusiness Sciences) Vol 6, No 2 (2022): "JASc" JOURNAL OF AGRIBUSINESS SCIENCES
Publisher : JASc (Journal of Agribusiness Sciences)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jasc.v6i2.11007

Abstract

Intensifikasi merupakan salah satu upaya untuk meningkatkan produktivitas pertanian yaitu dengan metode pengaturan pola tanam (cropping pattern). Rotasi tanam antara tanaman padi dengan palawija maupun hortikultura merupakan salah alternatif yang bijak untuk tetap mempertahankan produktivitas dan kesuburan lahan, dan perekonomian petani. Pola rotasi tanam merupakan salah satu konsep sistem pertanian berkelanjutan yaitu mementingkan keberlanjutan berlangsungnya pola usahatani pada masa yang akan datang. Pertanian berkelanjutan sebagai pengelolaan sumberdaya pertanian untuk memenuhi perubahan kebutuhan manusia sambil mempertahankan atau meningkatkan kualitas lingkungan dan melestarikan sumberdaya alam, dengan memperhatikan input-input pertanian yang ramah lingkungan (Reijntjes,et al .2004). Desa Paya Rengas Kecamatan Hinai merupakan salah satu desa di Kabupaten Langkat dengan mata pencaharian penduduknya sebagian besar adalah petani. Adapun komoditi utama yang dihasilkan oleh petani adalah padi yang diusahakan dengan pola tanam rotasi tanam padi-kacang hijau- padi. Sampel penelitian berjumlah 40 petani pola rotasi tanam padi-kacang hijau-padi dan teknik pengambilan sampel dengan purposive sampling. Teknik analisis data adalah analisis deskriptif dan kuantitatif. Hasil penelitian menunjukkan bahwa persepsi responden terhadap pola tanam rotasi tanam pada indikator 90,83%, indikator ekonomi 86,83%, indikator sosial 95% dan indikator lingkungan 93,16%. Secara keseluruhan persepsi responden terhadap pola tanam rotasi tanam adalah sangat baik.
DETERMINANTS OF THE ANALYSIS MODEL OF ZAKAT ACCOUNTING IN INCREASING ACCOUNTABILITY IN MEDAN CITY LAZISMU Yustriawan, Dian; Ritonga, Pandapotan; Tussadiyah, Halimah; Alamsyah, Yoga; Sebayang, Nasha Fitriadi
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The accountability of a zakat institution will directly affect the level of muzzaki's trust in paying zakat. Accountability will be realized one way by presenting the institution's financial reports in accordance with applicable standards. The standard for presenting financial reports for zakat institutions refers to PSAK number 109. The purpose of this research is to find out how zakat accounting improves the accountability of LAZISMU Medan City. The method used in this study is qualitative and the source of the data was generated from a direct interview process with the management of LAZISMU Medan City in the finance department. The data requested includes financial reports in the form of zakat receipts and their distribution. In presenting the financial statements it is indicated that LAZISMU has not fully implemented PSAK standard number 109, this will have an impact on accountability which causes zakat receipts to be not optimal. To overcome this, it is necessary to conduct training for human resources in LAZISMU Medan City, preferably those who are responsible for the institution's financial reports.
Budidaya Melon (Cucumis melo L) Hidroponik dalam Pemanfaatan Halaman Pekarangan Rumah di Desa Sampali Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Harahap, Mailina; Yustriawan, Dian; Apriyanti, Ira
Jurnal Pengabdian Pada Masyarakat Vol 9 No 3 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i3.758

Abstract

Halaman pekarangan rumah merupakan lahan yang bisa memberikan manfaat lingkungan dan ekonomi. Pemanfaatan lahan pekarangan dengan budidaya melon (Cucumis melo) hidroponik belum banyak diketahui masyarakat. Budidaya melon hidroponik dapat dilakukan oleh ibu-ibu rumah tangga dengan memanfaatkan waktu luang mereka selain mengerjakan pekerjaan rumah. Tujuan pengabdian yang dilakukan adalah memberikan transfer pengetahuan berupa penyuluhan, pelatihan dan demplot budidaya melon hidroponik. Memberikan bantuan sarana dan prasarana untuk melakukan budidaya melon hidroponik yang berkelanjutan. Metode yang digunakan adalah dengan membuat perencanaan, mengorganisir kegiatan program, pelaksanaan program, pendampingan, monitoring dan evaluasi. Hasil kegiatan program memberikan manfaat transfer ilmu pengetahuan, teknologi dan jasa dengan adanya kegiatan penyuluhan, pelatihan dan demplot budidaya melon hidroponik. Mitra mendapat pengetahuan dan keterampilan budidaya melon hidroponik. Persepsi mitra terhadap tingkat kepentingan/kebutuhan program menunjukkan mitra Berdasarkan angket yang diberikan kepada mitra diketahui bahwa jumlah skor tertinggi sebesar 50 yaitu pada persepsi mitra terhadap program PKM telah memberikan bekal kepada masyarakat berupa kemampuan berpikir ataupun keterampilan lainya. Dan junmlah skor tertinggi pada persepsi mitra terhadap tingkat kepuasan/kinerja program juga terdapat pada pernyataan mitra terhadap Program PkM telah memberikan bekal kepada masyarakat berupa kemampuan berpikir ataupun keterampilan lainya sebesar 50. Dengan demikian program telah memberikan manfaat kepada mitra. Home gardens are land that can provide environmental and economic benefits. The public is not yet well aware of the use of yard land by hydroponic melon (Cucumis melo) cultivation. Hydroponic melon cultivation can be done by housewives using their free time apart from doing housework. The aim of the service carried out is to provide knowledge transfer in the form of counseling, training and demonstration plots for hydroponic melon cultivation. Providing assistance with facilities and infrastructure to carry out sustainable hydroponic melon cultivation. The method used is planning, organizing program activities, program implementation, mentoring, monitoring and evaluation. The results of program activities provide benefits from the transfer of knowledge, technology and services through extension activities, training and demonstration plots for hydroponic melon cultivation. Partners gain knowledge and skills in hydroponic melon cultivation. The partner's perception of the level of importance/need for the program shows that partners. Based on the questionnaire given to partners, it is known that the highest score is 50, namely the partner's perception that the PkM program has provided provisions for the community in the form of thinking abilities or other skills. And the highest score in partners' perceptions of the level of satisfaction/performance of the program is also found in partners' statements that the PkM Program has provided provisions to the community in the form of thinking abilities or other skills of 50. In this way, the program has provided benefits to partners.
PENGENDALIAN KOMISARIS DAN DIREKSI PADA KOMPONEN ISLAMIC SOCIAL RESPONSIBILITY (ISR) DAN PENGELOLAAN ZAKAT DALAM MENINGKATKAN PROSES BISNIS BANK SYARIAH Frastuti, Melia; Habibie, Azwansyah; Effendi, Erfan; Yustriawan, Dian
Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/v521tx55

Abstract

The purpose of this study is to see the need for Islamic banks in reducing usury in the community, making Islamic banks demanded to be active and productive both on the financial side as learning in business processes in order to grow and develop to serve customers and society. This study upgrades the role of directors and commissioners of Islamic commercial banks in Indonesia on the component of Islamic Social Responsibility (ISR) and zakat management to improve the business processes of Islamic banks in the future, using summantive evaluation methods, namely research whose purpose is to see the effectiveness of a program. The results of this study indicate that it is necessary to upgrade the role of commissioners to be better, while the role of directors is generally strong. The control of commissioners and directors as Islamic Financial Management in Islamic banks must be upgraded so that Islamic banks are not abandoned by customers and society by themselves.
Kajian Sistem Informasi Akuntansi Manajemen dan Kinerja Manajerial Pada PT. Perkebunan Nusantara IV (PERSERO) Dengan Menggunakan Pendekatan SEM. Yustriawan, Dian; Aji, Syahrul
EMaBi: Ekonomi Dan Manajemen Bisnis Vol. 4 No. 2 (2025): EMaBi: Ekonomi Dan Manajemen Bisnis
Publisher : Fakultas Bisnis

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Abstract

Penelitian ini merupakan penelitian yang dilakukan untuk menguji dan menganalisis Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial pada PT. Perkebunan Nusantara IV. Penelitian ini menggunakan pendekatan assosiatif dengan jenis penelitain kuantitatif, dan sumber data primer yang diperolah dari kuesioner. Teknik pengambilan sampel dalam penelitian ini yaitu menggunkan teknik quota sampling, dengan jumlah responden 32 responden. Analisis yang dilakukan dalam penelitian ini meliputi analisis jalur menggunakan aplikasi SEM PLS. Berdasarkan hasil penelitian didapatkan kesimpulan bahwa karakteristik sistem informasi akuntasi berdasarkan broadscope memiliki pengaruh terhadap kinerja manajerial, Karakteristik sistem informasi akuntasi berdasarkan aggregation memiliki pengaruh terhadap kinerja manajerial, Karakteristik sistem informasi akuntasi berdasarkan integration memiliki pengaruh terhadap kinerja manajerial dan Karakteristik sistem informasi akuntasi berdasarkan timelines memiliki pengaruh terhadap kinerja manajerial.
PENGURANGAN PAJAK DAN SOSIALISASI PENDAPATAN PAJAK PAJAK KENDARAAN BERMOTOR MELALUI KEPATUHAN WAJIB PAJAK Ritonga, Pandapotan; Yustriawan, Dian; Anggreani, Tuti; Aryanti , Yunita
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

Objective - This study aims to investigate and assess the impact of the Tax Amnesty Program and Tax Socialization on Motor Vehicle Tax Revenue and taxpayer compliance as a mediator. This quantitative study uses a questionnaire to collect information from 100 taxpayers. The data were analyzed using the SmartPLS 4.0 Structural Equation Model. Findings - This study concludes that the tax amnesty program is significantly influenced by revenue. Motor vehicle tax, tax socialization has a significant effect on motor vehicle tax revenue, the tax amnesty program does not have a significant effect on taxpayer compliance, tax socialization has a significant effect on taxpayer compliance, taxpayer compliance does not have a significant impact on motor vehicle tax revenue, tax amnesty program, and tax socialization do not have a significant impact on motor vehicle tax revenue through taxpayer compliance. Originality - This study investigates taxpayer issues that significantly and broadly affect motor vehicle tax revenue. This study also offers a deeper understanding of the relationship between the tax amnesty program, tax socialization, taxpayer compliance, and tax revenue..
Co-Authors Aji, Syahrul Alamsyah, Yoga Anggreani, Tuti Aryanti , Yunita Azwansyah Habibie, Azwansyah Effendi, Erfan Frastuti, Melia Ira Apriyanti Mailina Harahap Mei Br Kabeakan, Nana Trisna Pandapotan Ritonga, Pandapotan Sebayang, Nasha Fitriadi Tavi Supriana Tussadiyah, Halimah