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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 Journal of Education and Instruction (JOEAI) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Kajian Bisnis STIE Widya Wiwaha JURNAL CRANKSHAFT 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 Jurnal Historica Epsilon : Journal of Management (EJoM) Brilliant International Journal of Management and Tourism Scripta Economica: Journal of Economics, Management, and Accounting Criksetra: Jurnal Pendidikan Sejarah
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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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.    
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.
Perjanjian Linggarjati (Diplomasi dan Perjuangan Bangsa Indonesia Tahun 1946 - 1947) Agus Susilo; Ratna Wulansari
Criksetra: Jurnal Pendidikan Sejarah Vol. 10 No. 1 (2021)
Publisher : Sriwijaya University in collaboration with  Perkumpulan Program Studi Pendidikan Sejarah Se-Indonesia (P3SI) dan Masyarakat Sejarawan Indonesia (MSI). 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/jc.v10i1.281

Abstract

Perjanjian Linggarjati merupakan Perjanjian yang muncul setelah Belanda melakukan serangan pasca diumumkan kemerdekaan Indonesia 17 Agustus 1945. Belanda yang tidak mengakui kemerdekaan Indonesia berusaha untuk merebut dan menegakkan wilayah kekuasaan di Indonesia. Permasalahan yang diangkat dalam penelitian ini yaitu untuk menguraikan Perjanjian Linggarjati. Tujuan penelitian ini adalah untuk mengetahui bentuk perjuangan bangsa Indonesia melalui Perjanjian Linggarjati. Metode penelitian yang digunakan dalam penelitian ini adalah metode sejarah yang terdiri dari tahapan heuristik, kritik sumber, interpretasi, dan historiografi. Hasil penelitian menunjukkan bahwaalam perjanjian Linggarjati, wilayah Indonesia yang diakui oleh Belanda meliputi Jawa, Sumatera, dan Madura. Belanda juga membentuk negara boneka untuk mempersempit ruang gerak Republik Indonesia. Kesimpulannya, yaitu: Perjanjian Linggarjati membuat wilayah kekuasaan Republik Indonesia semakin sempit yang hanya sebatas Jawa, Sumatera, dan Madura. Untuk mempersempit ruang gerak Republik Indonesia, Belanda membentuk negara boneka. Perjanjian Linggarjati diakhiri dengan perjuangan bangsa Indonesian dalam merebut kemerdekaan
REVITALIZING HISTORY LEARNING THROUGH A HISTORICAL LITERACY APPROACH AT THE GARUDA SRIWIJAYA SUBKOSS MUSEUM Agus Susilo; Yeni Asmara
JURNAL HISTORICA Vol. 9 No. 1 (2025): June 2025
Publisher : History Education, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jhis.v9i1.53688

Abstract

Pembelajaran sejarah di sekolah seringkali masih bersifat tekstual dan kurang memberikan pengalaman langsung, sehingga mengakibatkan rendahnya minat dan pemahaman siswa terhadap sejarah. Dalam konteks ini, museum sebagai sarana pembelajaran nonformal dapat berperan strategis dalam mendukung proses pendidikan sejarah. Penelitian ini bertujuan untuk merevitalisasi pembelajaran sejarah melalui pendekatan literasi sejarah dengan memanfaatkan Museum Subkoss Garuda Sriwijaya sebagai sumber belajar yang kontekstual dan otentik. Pendekatan literasi sejarah menekankan pada kemampuan siswa dalam memahami, menganalisis, dan merefleksikan peristiwa sejarah berdasarkan bukti-bukti nyata, seperti artefak, dokumen, dan narasi yang tersaji di museum. Metode yang digunakan dalam penelitian ini adalah kualitatif-deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa integrasi pembelajaran sejarah di museum dengan pendekatan literasi sejarah mampu meningkatkan antusiasme dan partisipasi aktif siswa. Mereka tidak hanya sebagai penerima informasi, tetapi juga aktif dalam membangun pemahaman sejarah melalui analisis kritis terhadap sumber-sumber sejarah. Museum Subkoss Garuda Sriwijaya, sebagai situs sejarah perjuangan militer di Sumatera Selatan, memberikan kesempatan kepada para siswa untuk mengaitkan materi pembelajaran dengan konteks lokal, memperkuat identitas nasional, dan menumbuhkan rasa nasionalisme. Revitalisasi ini juga mendorong para guru untuk mengembangkan model pembelajaran yang kolaboratif dan interaktif berbasis lingkungan sejarah. Dengan demikian, pendekatan ini tidak hanya membuat sejarah menjadi lebih bermakna dan hidup, tetapi jugamengembangkan kemampuan berpikir kritis dan literasi sejarah siswa secara keseluruhan. Penelitian ini merekomendasikan penguatan kerja sama antara institusi pendidikan dan pengelola museum untuk menciptakan ekosistem pembelajaran sejarah yang lebih inovatif, relevan, dan menyentuh pengalaman langsung peserta didik.
Optimizing the Traditional Melinjo Chip Production Process: A Case Study in Bulakwaru Village Agus Susilo
Brilliant International Journal Of Management And Tourism Vol. 6 No. 2 (2026): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v6i2.6842

Abstract

The production of traditional melinjo chips in Bulakwaru Village, Tegal Regency, represents an important component of local wisdom–based economic activities and contributes to the livelihood of many small entrepreneurs in the area. However, despite its promising market potential, the production process still encounters several challenges that limit business growth and efficiency. These obstacles include dependence on weather conditions during the drying process, limited and traditional production equipment, fluctuations in the availability of melinjo raw materials, restricted access to business capital, and limited marketing strategies. This study aims to identify these key challenges and propose practical solutions to enhance the efficiency and sustainability of melinjo chip enterprises. The research uses a qualitative descriptive method, collecting data through observation, interviews, and documentation involving melinjo chip entrepreneurs in Bulakwaru Village. The findings suggest several potential strategies, including diversifying drying techniques, modernizing production equipment, establishing partnerships with melinjo farmers, improving human resource skills through training, strengthening business institutions, encouraging collaboration with government agencies, and utilizing digital marketing. These efforts are expected to increase competitiveness and improve the long-term welfare of local melinjo chip entrepreneurs.
Analisis Strategi Pengembangan Usaha pada Orlin Beauty Skincare Brebes dalam Meningkatkan Daya Saing di Industri Kecantikan Agus Susilo; Ary Kusmanto
Epsilon Journal of Management Vol. 4 No. 1 (2026): April : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v4i1.154

Abstract

The beauty industry is one of the fastest-growing business sectors in Indonesia. This situation encourages businesses to develop appropriate business development strategies to remain competitive. This study aims to analyze the business development strategies implemented by Orlin Beauty Skincare Brebes to increase competitiveness in the beauty industry. The study employed qualitative methods, with data collection techniques including observation, interviews, documentation, and literature review. Data analysis employed a SWOT approach to identify the company's strengths, weaknesses, opportunities, and threats. The results indicate that the strategies implemented include product development, improving service quality, and utilizing digital marketing. The company's primary strengths lie in personalized service and customer loyalty, while its weaknesses are limited capital and market reach. Opportunities stem from increasing public awareness of skincare, while threats stem from intense industry competition. Service differentiation strategies and strengthening digital marketing are key strategies for increasing the company's competitiveness in both local and regional consumer markets.
Co-Authors Ahmad Yuda Ihwanudin Akhmad Zidni Hudaya Alfian Firmansyah Ary Kusmanto Athifah Leony Khoridah Azis Rafi Baskara Bayu Andita Kusuma Dedes Amertaningtyas Dzikrina Aqsha Mahardika Endang Supriyati Fitiani Herly Evanuarini Ihsyan Kolefiyan Indha Fitria Pangesti Khoirotun Nasuchah Khothibul Umam Al Awwaly Krisna Tri Salsabilla Lisna Nurul Widyaningrum Masruki Kabib Miftakhul Cahyati Muhammad Akhyar Nurjannah R Angga Bagus Kusnanto Ratna Wulan Sari Ratna Wulansari Rudi Erwandi Sariyatun Satinem SRI LESTARI Sulastiningsih Sulastiningsih Tri Listyorini Yelinda Nur Auliana Arimbi Yeni Asmara Yusnaini Yusnaini