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Analysis of Maccera Manurung Values and Their Implications in Counseling Guidance Zulfikri, Zulfikri; Aryani, Farida; Latif, Suciani
Indonesian Journal of School Counseling: Theory, Application, and Development Volume 5 Nomor 1 Tahun 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ijosc.v5i1.72142

Abstract

Abstract.  The focus of the problem in this research is how;  1) the description of maccera manurung cultural values.  2) what are the implications of Maccera Manurung's cultural values in guidance and counseling services. The purpose of this study is to find out;  1) the description of maccera manurung cultural values.  2) the implications of Maccera Manurung cultural values in guidance and counseling services. Data collection techniques include in-depth interviews, participant observation, and documentation. The data analysis in this study is descriptive, qualitative data analysis. The subjects of this research are traditional figures, students who have implemented Maccera Manurung culture and Counseling Guidance Teacher. The results of this study show a general description of Maccera Manurung culture in the Kaluppini community and the main values in the Maccera Manurung procession that are related to the value of guidance and counseling.  these values are described in the maccera manurung culture procession, including: ma’balla (respect for others, empathy, respect for God, cooperation) massajo (responsibility, trustworthiness, courage, honesty, discipline, love for the motherland) kasiturutan (togetherness, regularity, discipline, tolerance, manners).  The implications of Maccera Manurung cultural values in the guidance and counseling services in this study were identified in the form of basic services in the field of personal and social guidanceKeywords: Maccera Manurung Cultural Values, guidance and counseling
Performance of Red Chili Plants (Capsicum annum L.) in Response to Organic Fertilizer Mixture of Palm Oil Fronds, Empty Fruit Bunches, and Cow Manure Sunarti; Nurseha; Aryani, Farida
Agriculture Vol. 20 No. 1 (2025): Jurnal Agriculture
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/agrotek.v20i1.8503

Abstract

Abstract. One approach to increasing chili production is through fertilisation. The use of organic fertilizers is a viable alternative. This study aims to evaluate the response of red chili plants (Capsicum annum L.) to the application of an organic fertilizer made from a mixture of palm oil fronds, empty fruit bunches, and cow manure. The research was conducted from April to July 2024 in Lubuk Sini Village, Taba Penanjung District, Central Bengkulu Regency. The method employed was an experimental one, using a Completely Randomised Design (CRD) Non-Factorial with one factor and four replications. The treatment factor was the dose of the organic fertilizer mixture of palm oil fronds, empty fruit bunches, and cow manure, comprising five levels: D0 = Without Organic Fertilizer (NPK 200 kg ha-1), D1 = 15 t h-1, D2 = 20 t h-1, D3 = 25 t h-1, and D4 = 30 t h-1. Data were analysed using analysis of variance (ANOVA), followed by Duncan's Multiple Range Test (DMRT) at a 5% significance level. The results showed that the D4 = 30 t h-1 dosage had a significant effect on the height and fruit weight of red chili plants. Key word: Red chili, Organic fertilizer, Palm oil fronds, and emty fruit bunches
PENGARUH PEMANGKASAN DAN JARAK TANAM TERHADAP PERTUMBUHAN DAN HASIL TOMAT (Lycopersicum esculentum Mill) (The Effect of Prunning and Planting Distance that Provides the Growth and Yield) Yukiman; Mulatsih, Sri; Asfaruddin; Aryani, Farida
Agriculture Vol. 20 No. 1 (2025): Jurnal Agriculture
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/agrotek.v20i1.8680

Abstract

ABSTRAK            Penelitian bertujuan untuk mengetahui pengaruh pemangkasan dan jarak tanam yang memberikan pertumbuhan dan hasil terbaik.   Penelitian dilaksanakan dari bulan September sampai bulan Desember   di desa Air Bening, Kecamatan Curup , Kabupaten Rejang Lebong. Curup. Penelitian menggunakan Rancangan Acak Kelompok (RAK) dengan 2 faktor dan 3 ulangan. Faktor pertama adalah pemangkasan yang terdiri dari 3 level yaitu ; P0 ; tanpa pemangkasan, P1 ; pemangkasan tunas pada batang, dan P2 ; pemangkasan tunas muda dan pemangkasan pucuk. Faktor kedua adalah jarak tanam yang terdiri 3 level, yaitu J1= jarak tanam 60 cm x 40 cm, J2 = 70 cm x 40 cm dan J3 = 80 cm x 40 cm.  Hasil penelitian menunjukkan bahwa pemangkasan meningkatkan  jumlah tangkai daun, diameter batang, jumlah bunga per tandan, jumlah buah jadi per tandan,  bobot buah per tanama, bobot buah per tandan dan bobot buah per tanaman. Pemangkasan tunas muda dan pucuk menghasilkan bobot buah tertinggi yaitu sebesar 1537,15 g/tanaman. Perlaluan jarak tanam  meningkatkan tinggi tanaman, berat buah, berat kering tanaman, jumlah buah/tanaman, bobot buah/tandan dan bobot buah/tanaman. Jarak tanam 80 cm x 40 cm menghasilkan bobot buah tertinggi yaitu sebesar 1515,22 g/tanaman Kata kunci : Tomat, jarak tanam, pemangkasan, bobot buah.
ANALISIS DAMPAK IMPLEMENTASI ZAKAT DALAM PERENCANAAN PAJAK TERHADAP KEWAJIBAN FISKAL PADA PT. SUNTARJA SEKAYU Aryani, Farida
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.430

Abstract

This descriptive study aims to analyze the impact of zakat implementation in tax planning on fiscal obligations and tax efficiency at PT. Suntarja. The research uses secondary data from the company’s 2024 financial statements. The analysis involves calculating zakat and corporate income tax (PPh Badan) payable. Without considering zakat as a deduction from taxable income (PKP), the corporate tax payable amounts to Rp.852,840,560. After applying zakat at 2.5%, the PKP is reduced by Rp.96,913,700, lowering the tax payable to Rp831,519,546. Thus, zakat implementation results in a tax efficiency of Rp.21,321,014. These findings indicate that zakat can be utilized in tax planning to reduce fiscal burdens. It is recommended that companies owned by Muslim stakeholders take advantage of zakat as a deductible expense, not only for fiscal benefits but also to demonstrate compliance with religious values and Islamic economic principles. The government is also encouraged to develop an integrated digital system between zakat payments and taxation to enable automatic and efficient tax deductions when zakat is paid through official channels.
Antioxidant Activity Test of Ethanol Extract from The Leaves and Bark of Kapur (Dryobalanops aromatica) from Distillation Solid Waste Using the DPPH and ABTS Methods Sari, Nur Maulida; Zarta, Abdul Rasyid; Salusu, Heriad Daud; Hernandi, Muhammad Fikri; Ramadhan, Mohammad Ridho; Pragaloka, Nur Indah; Kerawing, Rosalinda; Muis, Puspitasari; Raihanah, Siti; Jasmawati, Jasmawati; Aryani, Farida
Biology, Medicine, & Natural Product Chemistry Vol 14, No 1 (2025)
Publisher : Sunan Kalijaga State Islamic University & Society for Indonesian Biodiversity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/biomedich.2025.141.381-387

Abstract

One of the endemic plants of East Kalimantan, kapur (Dryobalanops aromatica) belongs to the Dipterocarpaceae family and is typically used by the locals for essential oils. Solid waste is only used as a natural fertilizer, while the leaves and bark of Kapur (Dryobalanops aromatica) are often only used for the essential oil extracted. Research on solid waste from distilling kapur (Dryobalanops aromatica) has never been done. This investigation aimed to find the possible concentration of secondary metabolite chemicals and antioxidants in the ethanol extract of solid waste from distilling Kapur leaves and bark (Dryobalanops aromatica). The ethanol extract of Kapur leaves and bark (Dryobalanops aromatica) will undergo phytochemical testing utilizing a qualitative test method to ascertain the presence of secondary metabolite chemicals. The ethanol extract of Kapur leaves and bark (Dryobalanops aromatica) will be tested for antioxidant activity against DPPH and ABTS free radicals using a UV Spectrophotometer. The results of the phytochemical analysis showed that the ethanol extracts from the leaves and bark contained alkaloids, flavonoids and tannin. Triterpenoids are only found in the bark extracts, while saponins and steroids are only found in the leaves extracts. Antioxidant activity of Dryobalanops atomatica extract showed that ethanol extract displayed an ability to inhibit DPPH free radical in both the leaves and bark ethanol extracts, with percentages of 83.24% and 94.91% at 25 ppm concentration, respectively. Antioxidant activity of Dryobalanops atomatica extract showed that ethanol extract could inhibit DPPH free radical in the leaves and bark ethanol extracts, with percentages of 83.24% and 94.91% at 25 ppm concentration, respectively. Antioxidant activity of Dryobalanops atomatica extract showed that ethanol extract display an ability to inhibit ABTS free radical with a percentage of 84.23% at 50 ppm concentration in the leaves extracts, followed by 82.62% percentage of inhibition at 100 ppm concentration. According to the findings of the study, post-distillation solid waste from Dryobalanops aromatica leaves and bark had the potential to develop as a natural antioxidant.
FILSHERIS: Inovasi E-Modul Bimbingan Digital Literacy Untuk Mencegah Hoax di Media Sosial. Rahmayana, Sri; Aryani, Farida; Aswar, Aswar
Indonesian Journal of School Counseling: Theory, Application, and Development Volume 5 Nomor 2 Tahun 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ijosc.v5i2.74783

Abstract

This study aims to determine: 1) the need for an e-module for digitalliteracy guidance to prevent hoaxes on social media for high school students; 2) aprototype e-module for digital literacy guidance to prevent hoaxes on social mediafor high school students; 3) the validity test for the e-module for digital literacyguidance to prevent hoaxes on social media for high school students; 4) thepracticality test for the e-module for digital literacy guidance to prevent hoaxes onsocial media for high school students. This study used the Research andDevelopment (R&D) method with the ADDIE development model, which consists offive stages: Analysis, Design, Development, Implementation, and Evaluation. Afterconducting the validity test, the results were found to be valid based on expertassessments by subject matter experts and media experts. Furthermore,practicality testing by guidance counselors and small group trials showed excellentresults. Based on the analysis, it can be concluded that the Digital LiteracyGuidance E-Module to Prevent Hoaxes on Social Media is highly needed bystudents. It consists of four main topics, and has been proven valid and practicalfor use by students.
Analisis Persediaan Bahan Baku Home Industry Bapak Ran Di Desa Rempanga Kecamatan Loa Kulu HANA, NORHANA; Aryani, Farida; Noorhya Akhmar Ramadhan Putri, Eva
I-Con Media مجلد 8 عدد 1 (2025): I-Con Media
Publisher : SEKOLAH TINGGI ILMU EKONOMI TENGGARONG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61509/luxICM8186

Abstract

Indonesia is the largest producer of tempeh in the world and the largest soybean market in Asia. Approximately 50% of the total soybean consumption in Indonesia is used for tempeh production, 40% for tofu, and the remaining 10% for other products such as tauco and soy sauce. The average annual per capita consumption of tempeh in Indonesia is estimated at 6.45 kg. This study aims to: (1) Determine the optimal raw material ordering quantity in one period at Mr. Ran's home industry in Desa Rempanga; (2) Calculate the inventory cost of raw materials using the Economic Order Quantity (EOQ) method; (3) Establish the Reorder Point (ROP) for raw materials at Mr. Ran's home industry. This research employs a descriptive quantitative design, where the descriptive approach aims to provide a systematic overview of the research subject through data analysis. Data were collected through interviews and observations. The results of the study indicate that: (1) The optimal raw material ordering quantity in one period at Mr. Ran's home industry is 52 kg; (2) The inventory cost using the EOQ method is Rp 708,265 per order; (3) The optimal Reorder Point (ROP) is at an inventory level of 403.36 kg
ANALISIS HARGA POKOK PRODUKSI NOVY HEADLAMP CUSTOM PADA PASAR KOTA TENGGARONG Puspita Sari, Eka; Dewi, Septira; Aryani, Farida
I-Con Media مجلد 8 عدد 2 (2025): I-Con Media
Publisher : SEKOLAH TINGGI ILMU EKONOMI TENGGARONG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61509/luxICM82118

Abstract

This research aims to analyze the cost of production (HPP) of Novy Headlamp Custom products marketed in Teenggarong City. The method used in this research is quantitative by collecting primary and secondary data. Primary data was obtained through direct interviews with business owners and observations of production processes in the field, while secondary data was obtained from financial reports and relevant production documents. The cost components analyzed include raw material costs, labor costs, and production overhead costs. The research results show that raw material costs are the largest component in the COGS structure, followed by direct labor costs and overhead costs. Based on the analysis carried out, the HPP per unit for the Novy Headlamp Custom is Rp. 500,000. The selling price is then determined by considering the desired profit margin and market conditions in Tenggarong City. By knowing the HPP in detail, Novy Headlamp Custom can determine a pricing strategy that is more effective and competitive in the local market. The study also provides recommendations for improving production efficiency and reducing costs without compromising product quality. It is hoped that this analysis can become a reference for other small and medium businesses in managing their HPP.
Studi Pembuatan Briket Sekam Padi dengan Penambahan Tepung Sagu sebagai Perekat pada Konsentrasi yang Berbeda: Study of Making Rice Husk Briquette with the Addition of Sago Flour as Adhesive at Different Concentrations Ziliwu, Tehenasokhi; Lisnawati, Andi; Aryani, Farida; Hamka
Jurnal Loupe Vol 19 No 02 (2023): Edisi Desember 2023
Publisher : Jurusan Pertanian Politeknik Pertanian Negeri Samarinda Kampus Sei Keledang Jalan Samratulangi, Kotak Pos 192 Samarinda 75123

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/buletinloupe.v19i02.2939

Abstract

Potensi Indonesia dalam pemanfaatan energi baru terbarukan cukup besar yang salah satunya bersumber dari Biomassa yang bahan bakunya mudah didapatkan dan ketersediaannya cukup melimpah, salah satunya adalah Sekam padi. Pembuatan briket umumnya memerlukan penambahan bahan perekat untuk meningkatkan sifat fisik dari briket. Adanya penambahan kadar perekat yang sesuai pada pembuatan briket akan meningkatkan kualitas briket tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh penambahan perekat tepung sagu dengan kosentrasi yang berbeda yaitu 10%, 15% dan 20%. Hasil Penelitian menunjukkan kadar air adalah P1=5,85%, P2 = 6,01% P3= 6,63%, kadar abu P1=24,35%, P2=21,27%, P3=17,73% dan rata-rata laju pembakaran adalah P1=0,0056 g/detik, P2=0,0051 g/detik, P3=0,0049 g/detik. Berdasarkan data tersebut dapat disimpulkan bahwa kadar air pada briket yang dihasilkan telah memenuhi SNI, sedangkan kadar abu pada briket belum memenuhi SNI dan untuk laju pembakaran kualitas yang terbaik terdapat pada perlakuan P3 yaitu 0,0049 g/detik.
Running Title: Gluten-Free Biscuit for Autism Children Gluten-Free Biscuit for Children with Autism Spectrum Disorder Made from Modified Taro Flour and Coconut Pulp Flour Hamka, Hamka; Aryani, Farida; Darmans, Silvia; Rindawati, Rindawati; Warman, Dicky Aditya
Journal of World Science Vol. 3 No. 10 (2024): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i10.1208

Abstract

Autism spectrum disorder (ASD) is common in children, many of whom require a gluten-free diet. This study explored gluten-free biscuits made with modified taro flour and coconut pulp flour, which are rich in carbohydrates, fats, fiber, and protein. The goal was to assess the physical, sensory, and chemical properties of biscuits made with different ratios of these flours. The research used four formulations of taro flour to coconut pulp flour: P0 (100:0), P1 (70:30), P2 (50:50), and P3 (30:70), with five replications. Data were analyzed using ANOVA and the Duncan Multiple Range Test (DMRT) at a 5% significance level. Results showed that the P2 (50:50) formulation produced the heaviest biscuits (5.32g) and scored highest in color (3.82) and taste (3.78) in sensory tests. The P3 (30:70) formulation was rated best for aroma (3.56) and texture (3.82). Chemical analysis revealed that P0 (100:0) had the highest water (1.85%), ash (2.22%), and carbohydrate content (61.32%). The P2 (50:50) formulation had the highest protein content (4.42%), while P3 (30:70) had the most fat (49.03%) and fiber (7.96%). This study concluded that modified taro flour and coconut pulp flour are effective in creating nutritious, gluten-free biscuits, offering a suitable alternative for children with ASD.
Co-Authors Abdul Saman Abdullah Pandang Abdullah, Rahim Adnan Putra Pratama Agung Dwi Nurcahyo agung setiawan Ahmad Yasser Mansyur Akbar Raden Akhmad Harum, Akhmad Alwi, Ahkam Andani, Lowisesi Arensyah, Mardy Arifin, Siti Roshaidai Mohd Aryastuti, Nurul Aryawati, Wayan Asfaruddin Asfaruddin Asfaruddin Asti, A Sri Wahyuni Astuti, Reni Puji Aswar Aswar Ayu L, Dwi Ayuningrum, Lia Dian Aziza, Humairo Bary, M. Atta Candra Romanda, Candra Cecil Hiltrimartin Citra Rosalyn Anwar Cristofer Sumiok Darmans, Silvia Dewi Pratiwi Dito Aditia Darma Nasution Dyah Ayu, Dyah Edy Wibowo Kurniawan Eka Suzanna Farid Noor Romadlon Fathonah Salim, Aulia Wasilah Fitriana Fitriana Frida Magda Sumual Hamka Hamka Hamka, Hamka HANA, NORHANA Hertianti, Erina Hery Widijanto Hikma, Mutiara Idris, Idriani Ikhsan Hasibuan Ikhsan, Aishar Muhammad Fikri Nur Indriyani, Mei Indriyani Insani, Ainun Ismarwati Rendra Widyatama I.M. Sunarsih Sutaryo Jasmawati, Jasmawati Johansyah JOKO PRAYITNO Juta, Sandra Fatmala Kaffah, Muhammad Silmi Kaihatu, Jovial Kartina, Cece Gusti Kasim, Sinta Kerawing, Rosalinda Kolibu, Melisa Marini Laitf, Suciani Latif, Suciani Lisa Sridanti, Irma Lisnawati, Andi Lolita Sary Lukas, Julius Lumbanraja, Gabriel Permadi Marunduh, Andrew Patrick Maslina, Maslina Masri, Syehrimuliani Mewarni, Sella Mika Debora Br Barus Muhammad Anas Muhammad Fikri Hernandi Muhammad Rais Muhammad Rizqy Septyandy Muis, Puspitasari Munawarah, Dian Murdianto Murdianto, Murdianto Nabila, Nia Naibaho, Netty Maria Nasution, Aliciar Amalia Natalia, Betseba Ngapiyatun, Sri Noor Bekti Negoro Noorhya Akhmar Ramadhan Putri, Eva Nurdin, Megawidya Wati Nurlianti Nurseha Nurwijayanti Pangaribuan, Betseba Natalia Paurru, Periani Popang, Elisa Ginsel Pragaloka, Nur Indah Pratama, Adnan Putra Prihanani Puspita Sari, Eka Putri, Adelia Kholila Qarimah, Inaya Ridhayanti Qarimah, Inayah Ridhayanti Rafli, Muhammad Rahayu, Hastriani Rahman, Mujibu Rahmayana, Sri Rais, Muh Ramadhan, Mohammad Ridho Rasyid, Mimi Gita Riskia Rindawati, Rindawati Risvan Anwar, Risvan Rositah, Erna Rudito Rudito Sabriani, Sabriani Sahril Buchori, Sahril Said, Nurma Sakir, Norhafizah Salsabilla, Nadya Salusu, Heriad Daud Sari, Nur Maulida Septira Dewi Setiawan, Irwandi Silitubun, Saldon Sinring, Abdulah Sinring, Abdullah Siti Raihanah Sofyan A. P., Andi Baso Sri Mulatsih Sri Rustianti Rustianti, Sri Rustianti Sunarti Suti, Shalsabilla Suti, Shasabila Suyetno, Suyetno Syahpiri, Marizan Syamsiar, Syamsiar Syauqi, Anis Tokii, Adila Stevina Umar, Nur Fadhilah Utami, Sari Warman, Dicky Aditya Wartomo Wartomo, Wartomo Wijayanti, Silvana Yamin, Muh Yanti, Rahma Yukiman Yulia Citra, Yulia Yusdiansyah Yusri Yusri Yusuf, Andi Yusuf, Nuraini Zamroni, Ahmad Zarta, Abdul Rasyid Ziliwu, Tehenasokhi Zulfikri Zulfikri, Zulfikri Zulfitrah, Zulfitrah Zuliyati, Isti Chana