Claim Missing Document
Check
Articles

Found 4 Documents
Search

Pemberdayaan Masyarakat melalui Pemanfaatan Hasil Pertanian dalam Mendukung Terciptanya Kemandirian Pangan Lokal dan UMKM di Dusun Sumberbendo, Desa Candiwatu, Pacet Mojokerto Pudjowati, Juliai; Prasetyo, Adityo Eko; Fauzan, Muhammad Nur; Astuti, Adelia Tri
Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 2 (2024): JIPPM - Desember 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jippm.673

Abstract

Program pengabdian masyarakat di Desa Candiwatu Kecamatan Pacet Kabupaten Mojokerto bertujuan untuk memberdayakan masyarakat untuk menciptakan kemandirian pangan lokal sekaligus mengembangkan sektor Usaha Mikro, Kecil, dan Menengah (UMKM) berbasis hasil pertanian. Metode pengabdian masyarakat dilakukan dengan pendekatan partisipatif dan berbasis pemberdayaan. Metode ini yang melibatkan mahasiswa KKN sebagai fasilitator utama dalam pelaksanaan kegiatan. Metode ini ada 4 tahapan yaitu 1. Tahap persiapan, 2. Tahap pelaksanaan 3. Tahap monitoring dan evaluasi dan yang terakhir 4. Tahap peningkatan dan keberlanjutan. Hasil dari program pengabdian ini menunjukkan bahwa pemanfaatan hasil pertanian berupa singkong menjadi donat singkong mampu mendukung kemandirian pangan lokal sekaligus meningkatkan perekonomian masyarakat. Dengan penguatan dalam hal pemasaran, branding, dan kelembagaan, produk donat singkong dari Desa Candiwatu berpotensi menjadi salah satu produk unggulan yang dapat bersaing di pasar lokal maupun nasional.
Analisis Penerapan PSAK No. 115 Tentang Pengakuan Pendapatan Studi Kasus PT. SEISHIN ABYAKTA SOLUSINDO Fauzan, Muhammad Nur; Sudarta, M Imam; Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.583

Abstract

This study aims to evaluate the implementation of PSAK No. 115 (based on IFRS 15) in revenue recognition for the construction project of EP1 Apartment Building Structure in Mayville Cikarang, carried out by PT Seishin Abbyakta Solusindo. The specific objective is to assess whether the company has properly applied PSAK No. 115 in terms of revenue recognition, revenue measurement, transaction recording, and revenue disclosure in accordance with the applicable accounting standards. The research uses a qualitative approach with data collection techniques including observation, semi-structured interviews, and documentation. The collected data is analyzed descriptively to identify the alignment of PSAK No. 115 implementation within the company’s accounting practices. The results indicate that the company has accurately applied PSAK No. 115 across all stages of revenue recognition—from contract identification and performance obligations to measurement, recording, and disclosure. Revenue is recognized over time based on physical progress, in accordance with the percentage of completion method. There are no contract combinations or modifications affecting revenue recognition. The transaction price of IDR 22,000,000,000 is allocated to a single performance obligation, and project costs are recorded proportionally to physical progress. Revenue disclosures have also been made in compliance with the standards, including the recognition of retention and contract liabilities. Therefore, the implementation of PSAK No. 115 by PT Seishin Abbyakta Solusindo is in accordance with the applicable accounting standards, covering all aspects of revenue recognition, measurement, recording, and disclosure for construction contracts.
The Expert Validation of Virtual Reality-Based Learning Media of Flexible Manufacturing Systems (FMS) Hatmojo, Yuwono Indro; Azis, Satria Muhammad; Fauzan, Muhammad Nur
International Journal of Artificial Intelligence Research Vol 9, No 1 (2025): June
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v9i1.1470

Abstract

The advancement of digital technology has had a significant impact on the world of education, including vocational education that requires in-depth technical understanding. In this study, Virtual Reality (VR)-based learning media is an alternative to help the process of introducing engineering components more interactively and realistically. This study aims to validate VR-based learning media called Virtual Reality Distributing Station as a learning media in learning distribution station components in the Flexible Manufacturing System (FMS). Validation is carried out through evaluation by experts with a focus on two main aspects, namely, the content aspect and the media display aspect. Material experts are experts who are experienced in teaching FMS, while media experts come from experts in the development of computer-based learning media. Data analysis is carried out based on quantitative and qualitative results obtained from expert validation. The evaluation results show that the content aspect of the material, which includes suitability and usefulness, scored 87 out of 96 (90.27%) and is categorized as "very good." Meanwhile, the media aspect, which includes display design and usefulness, scored 61.5 out of 72 (85%) and is also categorized as "very good". These findings indicate that the VR Distributing Station learning media is suitable for use as a supporting tool for engineering learning in vocational education.
Kepercayaan Pamali dalam Konteks Tindakan Sosial: Studi Living Hadis di Desa Singarajan Kecamatan Pontang Dhiya’ulhaq, Muhammad Faiq; Fauzan, Muhammad Nur; Alif, Muhammad; Muhsin, Masrukhin
Hamalatul Qur'an : Jurnal Ilmu Ilmu Alqur'an Vol. 6 No. 1 (2025): June 2025
Publisher : Pondok Pesantren Hamalatul Qur'an Jogoroto Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/hq.v6i1.381

Abstract

The This study aims to understand and analyze the belief in Pamali in the social actions of the Pontang community in Singarajan Village. The approach used is qualitative research with social science methods where data is obtained through interviews with the Pontang community in Singarajan Village, research and documentation. The data collected consisted of primary and secondary data sources. The results showed that Pamali plays an important role in the life of the Singarajan Village community as a tradition passed down from generation to generation. These beliefs influence daily behavior as they are considered capable of preventing disasters and bringing good luck based on strong cultural, ancestral and spiritual beliefs. Examples of Pamali that are still followed, such as the prohibition of cutting nails at night, reflect the diversity of people's beliefs in the supernatural. Although education and socialization have been conducted to reduce blind adherence to Pamali, these beliefs remain difficult to eliminate because they are embedded in the culture of the Pontang community. Social factors, intercultural interactions, and religious perspectives also influence views on Pamali. This phenomenon, such as the prohibition of singing in front of the stove, illustrates the beliefs that are still strongly held by the community. Although it has positive effects, such as increasing caution and respect for ancestral culture, Pamali also has a negative side, namely restricting mindsets, limiting development, and hindering the progress of Pontang society in the era of modernization and globalization.