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Evaluasi Atas Akuntansi Piutang Dan Kaitannya Atas Penyajian Laporan Keuangan Nuruzzaman, Muhammad; Arifin, Mohamad
Jurnal Ilmiah Kesatuan (JIK) Vol 10, No 1 (2008): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Evaluasi Atas Akuntansi Piutang Dan Kaitannya Atas Penyajian Laporan Keuangan

The Linkage among Technology-Intensive Manufacture Industries in East Java by Input-Output Analysis Approach Sari, Karlina; Arifin, Mohamad
Journal of S&T Policy and R&D Management Vol 12, No 1 (2014): Journal of S&T Policy and R&D Management
Publisher : Pusat Penelitian Perkembangan Iptek, LIPI

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The economic crisis in 1998 had caused the decrease in economic growth up to 13% and particularly for industrial sector 11.4%. This shock encouraged local governments, including East Java to actively promote industry by utilizing the available natural resources; processing them into products that have value added. The study intends to see the linkage among technology-intensive industrial sectors before the economic crisis (1994) and after the economic crisis (2006). The analysis method used in the study is input-output (I-0) analysis, using the dispersion power index and the degree of sensitivity index from the multiplier matrix. The classification of manufacturing industry is based on its technology intensity, i.e. high-tech, medium-high-tech, medium-low-tech, and low-tech. The result of the study shows that the seed industry sector in 1994 is the industries with high backward and forward linkages, i.e. the group of basic metal and metal goods industry, and non-pharmaceutical chemical industry. In 2006, however, both industries had only high backward linkage. Furthermore, the industrial group with no potential is the industry with low backward and forward linkages in 1994, i.e. food, beverages, and tobacco industry. Nevertheless in 2006 this low-tech intensity industry became a potential, together with timber and rattan industry, and pharmaceuticals and traditional medicine industry. In 2006, the group with less potentials was the low-tech industry like textile, textile product, leather and footwear industry; and the medium-low-tech industry like oil refining industry; as well as the high-tech industry like, railway, transportation tools and its restoration industry. The shift occurred due to the factors of raw material use (local/import) and capability to produce value added products.

Penguatan Kecerdasan Moral Sebagai Upaya Preventif Kenakalan Anak (Studi kasus Pada Penguatan Kecerdasan Moral Anak Oleh Orang Tua di Desa Mojoagung Kecamatan Ngantru Kabupaten Tulungagung Tahun 2015 Arifin, Mohamad
RONTAL: Jurnal Keilmuan Pancasila dan Kewarganegaraan Vol 1, No 1 (2015)
Publisher : Sekolah Tingi Keguruan dan Ilmu Pendidikan (STKIP) PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/jr.v1i1.1039

Arifin, Mohamad. 2015. Penguatan Kecerdasan Moral Sebagai Upaya Preventif Kenakalan Anak (Studi kasus Pada Penguatan Kecerdasan Moral Anak Oleh Orang Tua di Desa Mojoagung Kecamatan Ngantru Kabupaten Tulungagung Tahun 2015).Kata Kunci: Kecerdasan Moral, Preventif, Kenakalan AnakAkhir-akhir ini, telah muncul gejala-gejala kurang baik yang menimbulkan masalah dalam kehidupan keluarga, salah satunya adalah kenakalan anak. Banyak ditemui masalah-masalah anak yang melenceng dari nilai-nilai dan norma-norma yang berlaku bahkan mendekati tindakan kriminal, antara lain berupa pergaulan bebas, maraknya kekerasan anak-anak, kejahatan terhadap teman, pencurian, tawuran, penyalahgunaan obat-obatan terlarang, pornografi, dan perusakan milik orang lain. Kemrosotan moral yang menerpa anak tersebut merupakan gejala umum yang berlaku dimana-mana, termasuk di desa Mojoagung kecamatan Ngantru kabupaten Tulungagung. Banyak anak yang mengalami krisis moral dan etika, maka sebagai orang tua kita harus mencari dan mengetahui sejauhmana mereka jatuh kedalam dunia kenakalan anak. Orang tua bertanggung jawab sepenuhnya terhadap diri anak. Perilaku anak merupakan implementasi dari moral yang dimiliki orang tua, baik-buruknya prilaku atau etika tersebut dipengaruhi faktor pemahaman moral juga karena faktor pengetahuan moral orang tua.Fokus dalam penelitian ini adalah Bagaimana penguatan kecerdasan moral yang dilakukan orang tua sebagai upaya preventif kenakalan anak usia sekolah di desa Mojoagung kecamatan Ngantru kabupaten Tulungagung. Tujuan penelitian ini adalah untuk mengetahui presepsi dan upaya yang dilakukan orang tua terhadap penguatan kecerdasan moral anak usia sekolah di desa Mojoagung kecamatan Ngantru kabupaten Tulungagung. Penelitian ini merupakan penelitian kualitatif dengan menggunakan desain penelitian studi kasus. Teknik pengumpulan data yang digunakan adalah wawancara mendalam, observasi, dan dokumentasi. Teknik analisis data yang digunakan yaitu analisis model interaktif yang menggunakan tiga komponen utama, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Untuk memperoleh data dengan tingkat validitas yang tinggi digunakan metode triangulasi data dengan sumber. Sedangkan informan kunci dalam penelitian ini adalah orang tua di desa Mojoagung kecamatan Ngantru kabupaten Tulungagung.Secara ringkas hasil penelitian ini dapat disimpulkan persepsi orang tua berkaitan dengan penguatan kecerdasan moral anak usia sekolah sebagai berikut: bahwa penguatan kecerdasan moral sangat penting dan perlu dilakukan sejak usia dini. Karena moral merupakan fundasi awal dalam kehidupan sosial anak. Dengan penguatan kecerdasan moral, orang tua menganggap seorang anak akan memiliki keyakinan etika, budi pekerti, sopan santun, dan mampu memahami hal yang benar dan yang salah. Upaya yang dilakukan orang tua dalam menguatkan kecerdasan moral dalam mencegah kenakalan anak usia sekolah yaitu, melalui perhatian, melalui motivasi, dan melalui pembiasaan.Berdasarkan hasil penelitian tersebut diketahui bahwa keluarga terutama orang tua sangat penting dalam proses pendidikan dan perkembangan moral anak. Melalui didikan yang diterapkan orang tua dirumah maka akan sangat mempengaruhi kecerdasan moral anaknya kelak.

Pengaruh pemanasan terhadap karakteristik sensoris dan mikrobiologi minuman sari mentimun selama penyimpanan di refrigerator Arifin, Mohamad; Yuliani, Yuliani; Rohmah, Miftakhur
Journal of Tropical AgriFood Volume 6 Nomor 2 Tahun 2024
Publisher : Jurusan Teknologi Hasil Pertanian Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35941/jtaf.6.2.2024.13386.77-84

Mentimun(Cucumis sativus L.) merupakan salah satu sayuran yang banyak dikonsumsi oleh masyarakat Indonesia dan berpotensi diolah menjadi minuman sari mentimun setelah dipanaskan pada suhu 70oC untuk menghilangkan aroma langu tanpa mengubah rasa sekaligus untuk menghambat pertumbuhan mikroba. Penelitian ini dilakukan dengan percobaan non faktorial dalam Rancangan Acak Lengkap dengan 4 perlakuan (lama pemanasan pada 70oC: 0, 1, 3, 5 menit), masing-masing diulang sebanyak tiga kali. Parameter yang diamati adalah karakteristik mikrobiologi dan sensoris untuk lama penyimpanan 1, 3 dan 5 hari. Data sensoris dianalisis dengan RM ANOVA on Rank (Uji Friedman) dilanjutkan dengan uji Dunn. Data karakteristik mikrobiologi dianalisis dengan ANOVA dilanjutkan dengan uji Dunnet. Data lama penyimpanan dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa lama pemanasan pada pengolahan minuman sari mentimun berpengaruh nyata terhadap pertumbuhan mikroba dan karakteristik sensoris setelah lima hari penyimpanan pada suhu refrigerator. Panelis paling menyukai produk minuman sari mentimun yang dihasilkan dengan pemanasan 70oC selama 5 menit. Karakteristik mikrobiologis sari mentimum tersebut memenuhi standar sari buah untuk nilai TPC, yaitu 103-104 CFU/mL.

Mengukur Tingkat Pemahaman Karyawan Terhadap Penanganan Limbah B3 Menggunakan Metode Deskriptif Di PT Fajar Budi Lestari Arifin, Mohamad; Hastasari, Ratih; Saputra, Wawan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.251

This study measures the level of understanding of PT. Fajar Budi Lestari employees regarding Hazardous and Toxic Waste (B3) handling procedures using a non-statistical quantitative descriptive method with a questionnaire survey. The sample for this research consists of all operational employees directly involved in B3 waste management. The results show that the majority of employees have a high level of understanding, especially in identifying important parts of SOPs (average score 4.48), differentiating between mandatory and additional procedures (average score 4.30), applying SOPs (average score 4.30), and reporting awareness (average score 4.48). However, some areas, such as understanding the location of Temporary Storage Sites (TPS), waste storage time limits, and emergency coordination procedures, still need improvement. Overall, employee understanding positively contributes to company compliance, although retraining, socialization, and routine simulations are still needed to maintain consistency.

Creating Personal Expressions In Expanded Drawing Artworks Through A Synectic Approach mubaroh, mufi; Arifin, Mohamad
Terob : Jurnal Pengkajian dan Penciptaan Seni Vol. 14 No. 1 (2023): Oktober
Publisher : Sekolah Tinggi Kesenian Wilwatikta Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20111/terob.v14i1.55

Expanded drawing is an investigation of the evolution of drawing techniques and media/materials that have given artists the freedom to experiment, venture outside of their comfort zones, and change their routines. Extended drawing offers difficult activity engagements by fusing media and techniques with imaginative concepts. It also expands and reframes traditional drawing disciplines and approaches to produce works with a vibrant, modern personality. To create works that allude to distinctive traits and processes, media and technique development is done while keeping a larger context in mind. New media or media that has been used frequently are both used in this process. With its ability to create a dynamic and imaginative arena, Drawing Expanded is full of exploration, responding to medium and drawing styles in accordance with the concept being created. Expanded drawing is a new definition that arises from redefining, based on the individual's choice of media and technique as well as the environment. American artist Robert Morris first used the word in 1946 to describe a three-dimensional approach outside galleries that highlighted the value of creative exploration and interaction with materials, media, techniques, locations, and ideas.

Pengaruh Penambahan Arang Tempurung Kelapa Terhadap Kualitas Briket dari Arang Pelepah Nipah Menggunakan Tepung Tapioka Sebagai Perekat Arifin, Mohamad; Dwityaningsih, Rosita; Ratri Harjanto, Taufan
Infotekmesin Vol 14 No 2 (2023): Infotekmesin: Juli, 2023
Publisher : P3M Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/infotekmesin.v14i2.1938

Nipa Palm fronds is one of the biomass that has potential to be used as briquettes because it has high cellulose. The calorific value of nypa palm frond will cause low briquettes quality. The aims of this study is to determine the effect of the addition of coconut shell charcoal. The research method used was by mixing coconut shell charcoal with nipa palm charcoal with various compositions and using tapioca flour as an adhesive as much as 10% of the total weight of briquettes. It was found that the addition of coconut shell charcoal can improve the quality of briquettes according to SNI No.1/6235/2000 with the best composition ratio palm charcoal:coconut shell charcoal which is 20%:80%. Briquettes have a moisture content 2,43%, ash content 7,3%, a calorific value 6779,64 Kal/gram, density 1 gram/cm2 and a burning rate of 0,0393 gram/minute.

The Complexities of Colorectal Cancer: A Case Report Intan Fredika Bahari; Arifin, Mohamad
Bioscientia Medicina : Journal of Biomedicine and Translational Research Vol. 8 No. 5 (2024): Bioscientia Medicina: Journal of Biomedicine & Translational Research
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/bsm.v8i5.984

Background: Colorectal cancer (CRC) is a malignancy that originates from the colon tissue (ascending, transverse, descending, sigmoid colon) and rectal tissue. Colorectal cancer is the fourth most common cancer in the world, and the second leading cause of cancer death. In Indonesia (2020), colorectal cancer was ranked sixth of the all malignancy diagnoses with a total of 17,368 new cases (4,4%). Case presentation: a case of colon cancer (mucinous adenocarcinoma) in a 70 year old woman. Diagnosis was based on anamnesis of the presence onf intermitten abdominal pain, a mass in the right iliac region of the abdomen, and defecation accompanied by blood. On physical examination, there was tenderness and a mass in the right iliac region, and a positive Carnett’s sign. computer tomography (CT) of the urinary tract without contrast was performed and revealed a mass was found in the right abdomen, suspicious for the ascending colon and hepatic flexure of the colon, a cyst with a diameter of ± 3cm in the right kidney. Conclusion: Anatomical patology (microscopic) results showed mucinous adenocarcinoma. The treatment for this patient was exploratory laparotomy, right hemicolectomy, and end to end anastomosis.

The Complexities of Colorectal Cancer: A Case Report Intan Fredika Bahari; Arifin, Mohamad
Bioscientia Medicina : Journal of Biomedicine and Translational Research Vol. 8 No. 5 (2024): Bioscientia Medicina: Journal of Biomedicine & Translational Research
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/bsm.v8i5.984

Background: Colorectal cancer (CRC) is a malignancy that originates from the colon tissue (ascending, transverse, descending, sigmoid colon) and rectal tissue. Colorectal cancer is the fourth most common cancer in the world, and the second leading cause of cancer death. In Indonesia (2020), colorectal cancer was ranked sixth of the all malignancy diagnoses with a total of 17,368 new cases (4,4%). Case presentation: a case of colon cancer (mucinous adenocarcinoma) in a 70 year old woman. Diagnosis was based on anamnesis of the presence onf intermitten abdominal pain, a mass in the right iliac region of the abdomen, and defecation accompanied by blood. On physical examination, there was tenderness and a mass in the right iliac region, and a positive Carnett’s sign. computer tomography (CT) of the urinary tract without contrast was performed and revealed a mass was found in the right abdomen, suspicious for the ascending colon and hepatic flexure of the colon, a cyst with a diameter of ± 3cm in the right kidney. Conclusion: Anatomical patology (microscopic) results showed mucinous adenocarcinoma. The treatment for this patient was exploratory laparotomy, right hemicolectomy, and end to end anastomosis.

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