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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JURNAL FISIKA Jurnal Penelitian Pascapanen Pertanian JURNAL AKUNTANSI DAN KEUANGAN JIAI (Jurnal Ilmiah Akuntansi Indonesia) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Engagement and Empowerment (IJE2) Journal of Artificial Intelligence and Digital Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Jurnal Pendidikan Vokasi dan Seni (JPVS) Media Akuntansi Perpajakan BAKIRA: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH PENELITIAN MAHASISWA Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Abdimas
Nur Asni
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGANBAZNAS PROVINSI SULAWESI TENGGARA Asni, Nur; Abdullah, Muntu; Chulhair, Mifta
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThis study investigated the accounting treatment Non Halal Fund in BAZNAS Southeast Sulawesi Province has been referring to PSAK 109. The method of data analysis used is descriptive analysis method. The results of this study indicate that the financial statements of BAZNAS Southeast Sulawesi Province not has been referring to PSAK 109. BAZNAS Southeast Sulawesi Province recognizes the acceptance of non halal funds as additional non halal funds account and is presented separately from zakat, infaq and alms funds. presentation of financial statements by BAZNAS of Southeast Sulawesi Province has not been in accordance with PSAK 109. BAZNAS of Southeast Sulawesi Provincehas revealed the existence and policy on the acceptance and distribution of non halal funds. However BAZNAS of Southeast Sulawesi Province has not revealed the amount of non halal fund distribution. Keywords: Accounting Treatment, Non Halal Fund, PSAK 109
ANALISIS PEMANFAATAN EARMARKING TAX DALAM MENINGKATKAN PENDAPATAN DAERAH STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA KENDARI Asni, Nur; Kalsum, Auliah
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT This study aimed to investigate and describe about the use of earmarking tax on increasing the income on Kendari, 2014. This study used qualitative approach. The primer data was obtained from interview and the secunder data was obtained from the documentation of The Department of Management of The Local Financial and Assests of Kendari and all stakeholders in relevance to this present study. The data analysis of the study used descriptive analysis.The result of the study showed that the earmarking tax receipts of cigarette tax in Kendari 2014 amouned to Rp 2.295.027.448 or contribute approxiamately 0,20% of the total regional income. However, the benefit implementation is not appropriately maximal to the target spesifically in relevant to the impact of cigarette since the minimum socialization and transparency of fund information about the use of earmarking.Keywords: Earmarking Tax, Cigarette Tax.
ANALISIS KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH KOTA KENDARI Husin, Husin; Asni, Nur; Sarita, Kiki Fatimah
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

This study aimed to examine the effect of Independence and competence of the audit quality Inspectorate officers in the area of financial supervision in Kendari city Inspectorate. The population of this research is the functional groups totaling 28 people, with the sample collection method is a method of census. Data taken from the questionnaire distributed to respondents. Perceptions of respondents measured by the questionnaire answers using ordinal measurements with a 5-point Likert scale. The statistical method used to test each hypothesis is Multiple Regression Analysis. The results of this study indicate that the independence and competence have a significant effect on audit quality apararat Inspectorate in the area of financial supervision. The coefficient of determination shows that jointly independence and competence contribute to audit quality by 85.4%, while the remaining 14.6% influenced by other factors outside the model. Implications of these findings for efforts to achieve a quality audit is the need to increase the independence both independence in fact and independence in appearance and increase competence by conducting training and certification office.Keywords: Independence, competence and quality audit
PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, DAN SPIRITUAL (ESQ) DAN LOKUS PENGENDALIAN (LOCUS OF CONTROL) TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (STUDI PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN SULAWESI TENGGARA) Dalli, Nasrullah; Asni, Nur; Arba Suaib, Dwi Febrian
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT                The purpose of this study was to determine the effect of Intellectual, Emotional, and Spiritual Quotient (ESQ) and Locus of Control on acceptance of audit dysfunctional behavior by the respondent of the Auditor/Investigator who worked at Badan Pemeriksa Keuangan, Province of South East Sulawesi. Theories related to this research are the theory ESQ, locus of control and Audit Dysfunctional Behavior. The number of samples was determined that as many as 20 respondents using census method. Data taken from the questionnaire was distributed to all respondents and analyzed using descriptive and multiple regression analyss.               The results showed 1) ESQ showed significant negative effect on acceptance of audit dysfunctional behavior, 2) Locus of Control showed insignificant positive effect on acceptance of audit dysfunctional behavior, 3) ESQ gave dominant effect on acceptance of audit dysfunctional behavior.  Keywords: Intelligence, emotional, and spiritual quotient, locus of control, and audit dysfunctional behavior 
PENGARUH JENIS KEMASAN DAN TINGKAT KEMATANGAN TERHADAP KUALITAS BUAH JERUK SELAMA PENYIMPANAN Desy Nofriati; Nur Asni
Jurnal Penelitian Pascapanen Pertanian Vol 12, No 2 (2015): Jurnal Penelitian Pascapanen Pertanian
Publisher : Balai Besar Penelitian dan Pengembangan Pascapanen Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jpasca.v12n2.2015.88-92

Abstract

Packaging and maturity levels are considered to be two most important determinant factor that may affect of freshness the citrus duringstorage. The objective of the study to find out the best type of packaging and maturity levels to weights loss and damage of productduring storage. The experimental used randomized factorial design that the maturity levels as the first factor and type of packagingas the second factor and LSD analysis testing followed if there are significant differences among the treatment. The result indicatesthat type of package and the maturity levels affected of citrus quality during storage. The Packaging with the ventilated cardboard boxand plastic crate are the best packing in protecting for citrus fruit and than prolong it shelf life for 16 days of storage. The over maturityshowed the higher weight loss value than green maturity and the optimum maturity levels.
FORMULASI, KARAKTERISASI, DAN OPTIMASI WAKTU REHIDRASI PRODUK NASI KUNING INSTAN Sri Widowati; Nur Asni; Farida Nuraeni
Jurnal Penelitian Pascapanen Pertanian Vol 17, No 2 (2020): Jurnal Penelitian Pascapanen Pertanian
Publisher : Balai Besar Penelitian dan Pengembangan Pascapanen Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jpasca.v17n2.2020.95-107

Abstract

Nasi kuning instan menjadi salah satu alternatif menu sarapan pagi karena memiliki waktu penyajian yang singkat. Tujuan penelitian ini adalah untuk menghasilkan formula terbaik produk nasi kuning instan dengan waktu rehidrasi yang optimum dan menentukan karakteristik fisikokimia produk nasi kuning instan. Faktor yang diuji adalah formulasi bumbu (kontrol dengan menggunakan bumbu instan, formula A menggunakan 1 paket bumbu nasi kuning, formula B menggunakan 1,25 paket bumbu nasi kuning dan formula C menggunakan 1,50 paket bumbu nasi kuning) dan kadar amilosa beras (rendah, sedang dan tinggi). Hasil uji analisis one way anova menunjukkan bahwa antara formulasi dan kadar amilosa beras berbeda secara nyata dari karakteristik fisikokimia nasi kuning instan (p<0,05). Formula dan nasi kuning instan yang terpilih adalah formula 1,25 paket bumbu nasi kuning dari beras Sintanur dengan kadar amilosa rendah adalah waktu rehidrasi 4,59 menit, rendemen 90,23%, volume pengembangan 30,89%, daya serap air 49,68%, densitas kamba 0,62 g/mL, nilai °Hue diatas 90%, dan nilai kekerasan 74,03%. Produk ini mengandung kadar air 8,07%, abu 3,35%, protein 9,19%, lemak 2,08%, karbohidrat 76,32%, dan kadar pati 64,11 %. Formulation, Characterization, and Optimization of the Rehydration of Yellow Rice Instant.Instant yellow rice is an alternative to breakfast because it has a short testing time. The purpose of this study was to produce the best formula for instant yellow rice products with optimum rehydration time and determine the physicochemical characteristics of instant yellow rice products. Factors tested were seasoning formulations (control using instant seasoning, formula A using 1 package of yellow rice seasoning, formula B using 1,25 package of yellow rice seasoning and formula C using 1,50 packages of yellow rice seasoning) and amylose content of rice (low, medium and high). One way ANOVA analysis results showed that between the formulation and amylose content of rice was significantly different from the physicochemical characteristics of instant yellow rice (p <0,05). The formula and instant yellow rice selected were formula 1,25 package of yellow rice seasoning from Sintanur rice with low amylose content, rehydration time 4,59 minutes, yield 90,23%, development volume 30,89%, water absorption 49,68%, kamba density 0,62 g/mL , the ° Hue value is above 90%, and the hardness value is 74,03%. This product contains 8,07% water content, 3,35% ash, 9,19% protein, 2,08% fat, 76,32% carbohydrate, and 64,11% starch content.
INCREASING INCOME OF CHICKEN FARMERS THROUGH TRAINING ON THE USE OF SIDE PRODUCTS OF LAYERING CHICKENS IN NORTH KONAWE DISTRICT Putera, Asrip; Sinarwaty, Sinarwaty; Rostin, Rostin; Balaka, Muh. Yani; Isalman, Isalman; Asni, Nur; Nawy, Eliza Agustriani
International Journal of Engagement and Empowerment (IJE2) Vol. 3 No. 3 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i3.136

Abstract

The laying hen farming business is one of the businesses that has great potential to be developed in North Konawe Regency, considering that the need for eggs from the people of North Konawe Regency is quite high. The supply and demand for eggs is sometimes unbalanced where demand is higher, so that to meet the need for eggs, the people of North Konawe Regency have to import from outside the district and province. The growth of the laying hen farming business in North Konawe Regency is a positive thing for the regional economy, but on the other hand, laying hen breeders have relatively not looked at the other side of the laying hen farming business. Farmers only focus on the core business, namely producing as many eggs as possible, so the side products of the laying hen farming business are relatively sidelined. Side products can increase the income of laying hen farmers if managed well, but so far farmers have not realized that there are several products that can become side products from laying hen farms. Several problems related to the problems faced by laying hen farmers in North Konawe Regency, namely; Firstly, knowledge of laying hen breeders regarding the benefits and advantages of side products from livestock businesses is still relatively lacking. Second, the knowledge or ability of laying hen breeders in managing side products from the laying hen farming business is relatively minimal. Third, the marketing of various side products from the laying hen farming business is relatively not well segmented. This activity was carried out in Bendewuta Village, Oheo District, North Konawe Regency with 21 participants attending, consisting of laying hen breeders and the community. The resulting activity achievements are (1). Increased understanding of laying hen breeders about the benefits or advantages of managing Side Products of laying hens. (2). Increasing the knowledge (capacity) understanding of laying hen breeders so that they are able to manage or utilize side products of laying hens. (3). Increasing the ability to market side products from laying hen farming businesses.
EFEKTIVTAS LAYANAN TERPADU DALAM MENINGKATKAN PERCAYA DIRI PADA MATA PELAJARAN PPKN PADA ANAK TUNADAKSA Ramani, Ramani; asni, Nur; Wahyuni, Delia; Andriani, Opi
Jurnal Pendidikan Vokasi dan Seni Vol 2 No 1 (2023): Jurnal Pendidikan Vokasi dan Seni Kuliner
Publisher : Program Studi Pendidikan Vokasi Seni Kuliner

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jpvs.v2i1.1757

Abstract

This research focuses on children with special needs who are physically disabled (physically disabled) with the aim of increasing the students' self-confidence in participating in learning activities. The method used is qualitative descriptive. The analysis technique used was interviews and going directly into the field. The results of the research explained that students who experienced physical disabilities after birth were able to interact freely with their peers, had self-confidence when in class, and were active in learning activities. So students who have physical disabilities can also attend normal schools with the same facilities as normal children.
Comparison of CTDIw and Homogeneity Index on CTDI Phantoms Utami, Moh. Shofi Nur; Asni, Nur; Haryanto, Freddy; Laksono, Muharam Budi; Yusifa, Anggun; Nermina, Nermina
Jurnal Fisika Vol 13, No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jf.v13i2.48397

Abstract

The study was conducted to compare the Computed Tomography Dose Index Weighted (CTDIw) value values and homogeneity index on head and body phantoms with tube voltage variations. Two CTDI phantoms are Gammex (Sun Nuclear, Florida, United States) and IBA (IBA Dosimetry, Schwarzenbruck, Germany). The pencil ionization chamber was used for the measurement of CTDI. The measurements were carried out with a Toshiba Alexion 16 MSCT in a single rotation of axial mode with detector position in the phantom’s center, top, bottom, right, and left. Tube voltage values are 80 kVp, 100 kVp, and 120 kVp. Then, the homogeneity test of the phantom was carried out. The homogeneity value was obtained by measuring the average CT number in the image by determining the region of interest (ROI) at positions namely a, b, c, d, and e, In addition the ratio of the two phantoms was also carried out. The ratio was obtained from the difference of the CTDI100 value at the edge to the CTDI100 value at the center of the head and body phantom from Gammex and IBA. The results showed that the CTDIwof the Gammex head phantom are 26.83 mGy (80 kV), 53.32 mGy (100 kV) and 83.32 mGy (120 kV). While the CTDIw of the Gammex body phantom are 11.73 mGy (80 kV), 21.58 mGy (100 kV) and 36.45 mGy (120 kV). In comparison, CTDIw of the IBA head phantom are 27.01 mGy (80 kV), 55.33 mGy (100 kV) and 81.69 mGy (120 kV). While the CTDIw of the IBA body phantom are 11.85 mGy (80 kV), 23.32 mGy (100 kV) and 35.00 mGy (120 kV). The differences in CTDIw of the two phantoms were within (head phantom is 0.18 % – 2.01 %) and (body phantom is 0.13 % – 1.75 %). The difference below 5% with the p-value of the head phantom is 0.87 and body phantom is 0.89 (more than 0.05) indicates that the two phantoms are not significantly different because the two phantoms are made of the same material. The average ratio for the Gammex head phantom is 1.12 – 1.28, while the IBA head phantom is 1.07 – 1.28. Then the average ratio for the Gammex body phantom is 2.03 – 2.56, while for the IBA body phantom is 1.91 – 2.59 which indicates that the head phantom produces a more uniform dose distribution compared to a body phantom. The average homogeneity value of the IBA phantom is 90.52 % and the average homogeneity value of the Gammex phantom is 87.15 % (a difference of around 3.37%). This value shows that Gammex and IBA phantom have fairly good homogeneity
KONSEKUENSI PENILAIAN PERUSAHAAN: STUDI EMPIRIS DAMPAK KINERJA KEUANGAN PADA PERUSAHAAN TAMBANG DI BEI Asni, Nur; Lestari, Kurnia Cahya
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22498

Abstract

This study aims to determine how stock prices represent the company's valuation as a consequence of the company's financial performance in mining companies listed on the Indonesia Stock Exchange (IDX). The research design used is quantitative research using secondary data obtained from the company's annual publication report and other reports relevant to this study. Annual publication reports can be accessed both on the Indonesia Stock Exchange website (https://www.idx.co.id/) and on the official website of each company. Population data of public mining companies is obtained through the Osiris database. Based on the search results, it is known that the number of public mining companies on the IDX is 30 companies. Furthermore, the number of companies that can be analyzed is 20, considering that all the required data is available in the 2019-2022 period. The data analysis used is panel data regression analysis using the Stata 13 application. The panel data test results show that ROA and working capital have a positive and significant effect on stock prices, while company growth has no impact on stock prices. The results of this study provide theoretical implications related to positive signals from investors on the company's ability to generate profits and efficient working capital management for the benefit of investors and other parties related to the company
Co-Authors Afyudi, Bobby Andi Murlina Tasse Andriani, Opi Angga, La Anto, La Ode Arba Suaib, Dwi Febrian Arifuddin Arifuddin Awal, Taufan Sufatriansa Balaka, Muh. Yani Chulhair, Mifta Dalli, Nasrullah Desy Nofriati Dian Agustina Farida Nuraeni Fitrinaingsih, Fitrinaingsih Freddy Haryanto Fuji Astuty Auza Hadisantoso, Erwin Husin Husin, Husin Ice, Ice Ika Mardiana Salam Isalman, Isalman Ishak Awaluddin Joni Iskandar Kalsum, Auliah Lestari, Kurnia Cahya Lestari, Whidy Bintang Lulu Afrida Mas'ud, Arifuddin Moh. Shofi Nur Utami, Moh. Shofi Nur Muh. Ilyas Muharam Budi Laksono, Muharam Budi Mulyati Akib, Mulyati Muntu Abdullah, Muntu Musram Abadi Nagu, Nadhirah Nawy, Eliza Agustriani Nermina, Nermina Nitri Mirosea Nur Santy Asminaya Nurdin, Emillia Nurul Miranda Ansar Nurwijayanti Pratiwi, Arby’in Purnaman, Si Made Ngurah Putera, Asrip Puteri, Ni Made Aditya Ariani Putra, Agus Kurniawan Putri Rahmadani Putry, St. Syadiah Rahmiana, Fitra Ramani, Ramani Rostin Rostin, Rostin Sarita, Kiki Fatimah Sinarwaty Sunarjo Sri Widowati TAKDIR SAILI Tjiptohadi Sawarjuwono Wahyuni, Delia Yamin Yaddi Yusifa, Anggun