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All Journal Jurnal Ilmu dan Teknologi Hasil Ternak Jurnal Ilmu-Ilmu Peternakan (Indonesian Journal of Animal Science) Jurnal Akuntansi dan Pajak Pendas : Jurnah Ilmiah Pendidikan Dasar Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Kajian Bisnis STIE Widya Wiwaha JURNAL CRANKSHAFT Attractive : Innovative Education Journal Bakti Nusa Linggau PKM Linggau: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Adijaya Multidisiplin Jurnal Kajian Penelitian Pendidikan dan Kebudayaan Journal of Insan Mulia Education Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Prosiding Seminar Nasional Unimus Cognitive Development Journal Scripta Economica: Journal of Economics, Management, and Accounting
Agus Susilo
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Utilization of Apple Cider Vinegar By-Products Into Zero Waste Based Functional Food Ingredients at CV Sinar Tirta Indonesia Nurjannah; Miftakhul Cahyati; Dedes Amertaningtyas; Khothibul Umam Al Awwaly; Agus Susilo; Indha Fitria Pangesti; Ahmad Yuda Ihwanudin
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5542

Abstract

In Indonesia, apples are one of the types of fruit that are widely cultivated and widely consumed as processed foods, such as apple cider vinegar CV Sinar Tirta Indonesia, a producer of apple cider vinegar, consistently yields apple pulp as a by-product. In addition to apple cider vinegar, the processing process produces apple pulp by-products. Apple pulp by-products, which consist of pulp and skin that has extraordinary nutrition, make it very suitable to be processed into useful food. Innovation is needed so that apple pulp by-products are not only used for animal feed mixtures that have low selling value. To realize the processing of waste-based products, it must be able to change the by-product into a product that has the maximum possible economic value, as shown in this community service activity, namely changing the by-product of apple vinegar into flour and ingredients for making cookies that were attended by the surrounding community, students, employees, and business actors. This training provides direct benefits to participants, namely gaining new knowledge about how to process apple pulp into functional food ingredients. This training proves that processing apple pulp with current technology is easy to do and produces a high-value product.
Analisis Perlakuan Disposal Aset Tetap Pada PT. X : Bayu Andita Kusuma1), Agus Susilo2) 1Program Studi Akuntansi, Politeknik Ubaya E-mail: bayuanditakusuma@gmail.com 2Program Studi Akuntansi Politeknik Ubaya E-mail: a_susilo@staff.ubaya.ac.id Agus Susilo; Bayu Andita Kusuma
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17884

Abstract

This study aims to evaluate PT. X regarding the implementation of fixed asset disposal. Fixed asset disposal is an accounting process in which assets are derecognized or written off when they have reached the end of their useful life or no longer provide economic benefits to the company. This process is necessary to ensure that the financial statements remain fairly and accurately presented. The study employs a qualitative method by collecting data through financial report documentation and interviews with the company’s representative, namely a senior auditor from the Public Accounting Firm Heliantono and Partners, who is responsible for auditing PT. X. The findings reveal that the disposal of certain fixed assets at PT. X should have occurred between 2018 and 2021. However, the disposal was only carried out in 2023, involving a total derecognized asset value of IDR 809,972,979. The company determined that the useful lives and economic benefits of these assets had fully expired, and retaining them on the books would result in misrepresentation in the financial statements. This study also aligns with the latest Financial Accounting Standards, namely PSAK 16, which was updated and renumbered to PSAK 216, effective as of January 1, 2024. Based on the analysis, the disposal conducted by PT. X in 2023 was in accordance with applicable accounting principles. Nevertheless, it is recommended that the company consider revaluation of fixed assets to accurately assess their economic value. Through such revaluation, the company might have avoided premature disposal in prior years by identifying residual value or extended usability of assets.  Keywords : Fixed Asset Disposal, Financial Statements, PSAK 216, Fixed Assets, Asset Revaluation, PT. X, Accounting Principles.    
Pengaruh Model Pembelajaran Meaningful Instructional Design terhadap Hasil Belajar Sejarah Siswa Kelas XI di SMA Negeri Noman Silfi; Agus Susilo; Supriyanto
Attractive : Innovative Education Journal Vol. 6 No. 2 (2024): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v6i2.1391

Abstract

The aim of the research is to determine the effect of the meaningful instructional design learning model on the history learning outcomes of class XI students at SMA Negeri Noman. The research design is in the form of True Experimental Design, pre-test post-test control group design category. The research was conducted at Noman State High School with a population of class XI students. Sampling was carried out with saturated samples so that the samples taken were students from class XI.IPS.1 as the experimental class and class XI.IPS.2 as the control class. Telnol data collection was carried out using a test technique consisting of 30 questions. The collected data was then analyzed using the t-test. Based on the results of the research and discussion, it can be concluded that there is an influence of the use of the Meaningful Instructional Design learning model on the history learning outcomes of class X students at SMA Negeri Noman. This can be seen from the average pretest and posttest scores for the experimental class, which are 62.31 and 85.72. Meanwhile, the average pre-test and post-test scores for the control class were 61.59 and 71.24. So there is a difference in learning outcomes for the experimental class of 24.13 while for the control class it is 9.65. This result is strengthened by calculating the "t" test (hypothesis test) where tcount (7,600) > ttable (2,000) for a significance level of 5% with dk = 60, so that Ho is rejected and Ha is accepted
Penerapan Model Pembelajaran Numbered Head Together dalam Pembelajaran IPS Kelas VIII SMP Negeri 11 Lubuklinggau Jeni Haryanti; Supriyanto; Agus Susilo
Attractive : Innovative Education Journal Vol. 6 No. 2 (2024): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v6i2.1392

Abstract

This research aims to determine the completeness of social studies learning outcomes for class VIII students at SMP Negeri 11 Lubuklinggau after implementing the Numbered Head Together learning model.  The research approach used in this research is quantitative descriptive, with an experimental research type. The research design in this study was one group pretest-posttest. The data collection technique was carried out using a test technique in the form of multiple choice with a total of 40 questions. The data analysis technique in this research is a quantitative technique. The population in the study were all class VIII students with a total of 132 students. The sampling technique used in this research was a simple random sampling technique with the samples taken in this research in class VIII.3 with a total of 33 students. Based on the analysis results from hypothesis testing with the t test, it is known that tcount 5.175 with a significance level of 5% at degrees of freedom dk = N-1 = 33-1= 32. Thus tcount (5.175) > ttable (1.697) for a significance level of 5 %, this means Ho is rejected and Ha is accepted. In other words, the hypothesis proposed in the research can be accepted as true, so it can be concluded that the social studies learning outcomes of class VIII students at SMP Negeri 11 Lubuklinggau after implementing the Numbered Head Together (NHT) learning model are significantly complete
Development of Low-Fat Mayonnaise with Natural Colorant from Tomato Peels Nanopowder Evanuarini, Herly; Agus Susilo; Dedes Amertaningtyas
Jurnal Ilmu-Ilmu Peternakan Vol. 33 No. 3 (2023): December 2023
Publisher : Faculty of Animal Science, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiip.2023.033.03.09

Abstract

Tomato peel is an industrial waste product from tomato vegetables that has not been utilized properly. Industrial waste that has not been utilized will harm the environment. Tomato peel is a source of natural food coloring, antioxidants, and a source of fiber. Application of tomato peel can be added to mayonnaise products to improve the color of low-fat mayonnaise. This study aimed to investigate the effect of giving tomato peel nanopowder as a natural coloring in low-fat mayonnaise based on pH, total acid, protein content, carbohydrates, color, and sensory quality. Low-fat mayonnaise was prepared using sunflower oil, vinegar, and egg yolks by giving the tomato peel nanopowder treatment of 0, 1, 2, and 3% which was repeated 5 times. Analysis of variance (ANOVA) was used as data analysis if there were differences in effect between the treatments, followed by Duncan's Multiple Range Test (DMRT). The research results of adding tomato peel nanopowder with different percentages had a very significant effect (p<0.01) on pH, total acid, protein content, carbohydrates, color, and sensory quality. This research concludes that 3% tomato peel nanopowder applied to low-fat mayonnaise can improve pH, total acid, protein content, carbohydrate, L, a*, b*, and sensory quality.
Analisis Nilai-Nilai Pada Tradisi Tabut Di Kota Bengkulu Ratna Wulan Sari; Agus Susilo
Jurnal Kajian Penelitian Pendidikan dan Kebudayaan Vol. 2 No. 1 (2024): Januari : Jurnal Kajian Penelitian Pendidikan dan Kebudayaan
Publisher : CV. Aksara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkppk.v2i1.350

Abstract

This research aims to analyze the character values ​​in the Tabut ceremony tradition in Bengkulu City. The research method used is a descriptive method. Data collection techniques in this research used interview and documentation techniques. The data analysis technique used is the Miles and Huberman interactive data analysis model and interviews. The results of the research describe the values ​​contained in the Tabut tradition in Bengkulu which is oral literature which contains local wisdom values. The Tabut tradition is legendary, not only locally but internationally. The values ​​contained in the Tabut ceremony procession include community behavior such as mutual cooperation, concern for others, and mutual help. The religious value in the Ark procession contains the meaning that all humans are from the land and will return to the land and pray to Allah SWT. The values ​​and meanings contained in the Ark tradition continue to become oral literature that must be protected so that they are not lost and eroded by the progress of globalization. Today's young generation is more inclined towards increasingly sophisticated technological advances so that if the Ark tradition is not cultivated it will be neglected.
Learning Environment Analysis in Increasing the Learning Spirit of PGRI Silampari University Students Agus Susilo; Yohana Satinem; Ratna Wulan Sari; Krisna Tri Salsabilla
Journal of Insan Mulia Education Vol. 3 No. 1 (2025): Journal of Insan Mulia Education
Publisher : Yayasan Insan Mulia Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59923/joinme.v3i1.413

Abstract

This study examines the influence of the learning environment on student learning motivation at PGRI Silampari University, focusing on three dimensions: physical, social, and cultural aspects of the campus environment. The study was motivated by the phenomenon of declining learning motivation associated with an suboptimal learning environment. The objective of this research is to analyze the role of these three environmental aspects in promoting learning motivation. The method used is qualitative descriptive, with data collected through observation, in-depth interviews (with students and lecturers), and document analysis. Data were analyzed systematically through data reduction, information presentation, and verification using triangulation. The results of the study indicate that an adequate physical environment (such as comfortable classrooms, a well-equipped library, and green open spaces) enhances learning comfort. The social aspect, particularly harmonious relationships between lecturers and students as well as dynamic study groups, creates a conducive academic atmosphere. Meanwhile, a campus culture that encourages innovation and achievement through both academic and non-academic activities strengthens healthy competition. Based on these findings, the study recommends the balanced development of the three aspects of the learning environment to create an optimal educational environment for enhancing student motivation.
Peran Komunikasi Politik Simbolik dalam Membentuk Perilaku Ekonomi Digital Pemuda di Era Media Sosial: Studi Kasus pada Pemuda di Karanganyar Athifah Leony Khoridah; Dzikrina Aqsha Mahardika; Lisna Nurul Widyaningrum; Yelinda Nur Auliana Arimbi; Fitiani; Azis Rafi Baskara; Agus Susilo; Ihsyan Kolefiyan
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/pjh5ac85

Abstract

The rapid growth of digital technology and social media has reshaped how young people engage in economic activities, positioning symbolic communication as a key behavioral driver in the digital economy. This study examines the influence of symbolic political communication on the digital economic behavior of youth in Karanganyar, focusing on how symbols, messages, and visuals affect decision-making. Using a quantitative causal design with 75 respondents aged 18–25, data were gathered through online questionnaires. Validity and reliability tests confirmed strong consistency (Cronbach’s Alpha = 0.788; correlations > 0.361). Results reveal that visual appeal, message reliability, and symbolic credibility on social media significantly impact promotional behavior, consumer trust, and personal branding. Most respondents predominantly female and digitally active indicated that social media symbols shape both consumption and entrepreneurial engagement. The findings highlight that symbolic communication operates not only as an expressive tool but also as an economic mechanism enhancing credibility, collaboration, and competitiveness in digital entrepreneurship. Ultimately, symbolic representation plays a vital role in shaping digital economic identity and sustaining youth participation in the evolving digital economy.  
Sistem Pengendalian Internal Persediaan Barang Dagang Berdasarkan Kerangka COSO Framework Pada Unit Perdagangan BUM Desa X Khoirotun Nasuchah; Agus Susilo
Jurnal Adijaya Multidisplin Vol 3 No 06 (2026): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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

Abstract

Persediaan barang dagang merupakan salah satu aset yang memiliki peranan penting dalam mendukung keberlangsungan aktivitas penjualan pada unit perdagangan. Kelalaian dalam pengelolaan persediaan dapat menimbulkan risiko kehilangan barang, ketidaksesuaian pencatatan hingga potensi kerugian yang berdampak pada kinerja ekonomi BUM Desa. Penelitian ini bertujuan untuk menganalisis dan mengevaluasi sistem pengendalian internal persediaan pada Unit Perdagangan BUM Desa X berdasarkan kerangka COSO Framework. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif. Analisis dilakukan dengan membandingkan kondisi nyata dilapangan dengan prinsip pengendalian internal dalam COSO Framework. Hasil penelitian menunjukkan bahwa penerapan pengendalian internal pada Unit Perdagangan BUM Desa X belum berjalan secara optimal. Temuan utama meliputi: belum adanya pemisahan tugas secara jelas antara bagian kasir, pencatatan dan kurir; tidak tersedianya SOP tertulis mengenai pengelolaan persediaan; serta monitoring yang terbatas pada auditor internal. Namun demikian, komunikasi internal dan pemantauan operasional telah dilakukan meskipun bersifat informal. Berdasarkan temuan tersebut, penulis menyusun rekomendasi perbaikan berupa pemisahan tugas, penerapan otorisasi dalam transaksi, serta penjadwalan stock opname secara berkala.
EVALUASI KOMPETENSI GURU DALAM PEMBELAJARAN ABAD 21: ANALISIS PROSES MODEL CIPP DI SMPI-PK MUHAMMADIYAH DELANGGU Afifah, Khoiri Yahya; Zaenal Abidin; Ahmad Muhibbin; Agus Susilo
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.38478

Abstract

The study aims to evaluate the implementation of teacher competency in 21st- century learning at SMP IPK Muhammadiyah Delanggu, specifically highlighting the quality of the teaching and learning process execution. This evaluation research utilizes the CIPP Model (Context, Input, Process, Product) approach, with the main focus on the Process dimension to analyze how teacher competencies are translated into classroom instruction. Data were collected through structured observation of core subject teachers, in-depth interviews with teachers and school management, and analysis of Lesson Implementation Plans (RPP/Lesson Plans). The results of the process analysis indicate that the implementation of Collaboration, Communication, and Innovation competencies falls into the Fairly Good category, supported by ICT integration and the commitment of the school management. Teachers consistently facilitate group assignments and utilize simple digital media. Furthermore, the integration of Islamic values in general subjects was also well-executed, aligning with the institution's vision. However, key findings identify a significant gap in Critical Thinking competency. The average proficiency of teachers in triggering Higher Order Thinking Skills (HOTS) questions remains relatively low, indicating insufficient transfer from training to classroom practice. The main obstacle identified was the lack of duration and intensity of practical mentorship following training (clinical supervision). This study recommends the need for continuous professional development more focused on strengthening critical pedagogy, particularly in designing stimuli to enhance students' analytical thinking skills.
Co-Authors Afifah, Khoiri Yahya Ahmad Muhibbin Ahmad Yuda Ihwanudin Akhmad Zidni Hudaya Alfian Firmansyah Athifah Leony Khoridah Azis Rafi Baskara Bayu Andita Kusuma Dedes Amertaningtyas Dzikrina Aqsha Mahardika Endang Supriyati Fitiani Herly Evanuarini Ihsyan Kolefiyan Indha Fitria Pangesti Jeni Haryanti Khoirotun Nasuchah Khothibul Umam Al Awwaly Krisna Tri Salsabilla Lisna Nurul Widyaningrum Masruki Kabib Miftakhul Cahyati Nurjannah R Angga Bagus Kusnanto Ratna Wulan Sari Regita Nada Hervanis Rudi Erwandi Satinem Selpia Silfi SRI LESTARI Sulastiningsih Sulastiningsih Supriyanto Tri Listyorini Yelinda Nur Auliana Arimbi Yeni Asmara Yusnaini Yusnaini Zaenal Abidin