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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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PENGENALAN MANAJEMEN PEMELIHARAAN SAPI PERAH BERDASARKAN PEDOMAN GOOD DAIRY FARMING PRACTICE (GDFP) DI DESA WESALO, KABUPATEN KOLAKA TIMUR Asminaya, Nur Santy; Auza, Fuji Astuty; Abadi, Musram; Asni, Nur; Agustina, Dian; Afyudi, Bobby; Tasse, Andi Murlina; Yaddi, Yamin; Fitrinaingsih, Fitrinaingsih
BAKIRA: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2024): BAKIRA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/bakira.2024.5.1.54-65

Abstract

Dairy cows as milk-producing livestock will show their best performance if their maintenance management is carried out well. Good dairy cattle management can be done by referring to Good Dairy Farming Practice (GDFP). This service activity was carried out to increase the knowledge and skills of dairy farmers in Wesalo Village, Lalolae Village, East Kolaka Regency. The stages of this activity include: 1). activity preparation; 2. technical guidance on management of dairy cattle maintenance according to GDPP; 3. monitoring and evaluating activities. This activity is very beneficial for breeders in Wesalo Village because the breeders are new to and starting to raise dairy cattle. During the activity, the breeders were very active in discussing and enthusiastically listening to the speakers' presentations. Breeders are also very enthusiastic and focused on paying attention to the technical guidance provided during direct visits to the breeder's pen. Implementation of GDFP can be carried out by paying attention to aspects: 1). breeding and reproduction; 2). provision of feed and drinking water; 3). management; 4). cages and equipment; 5). livestock health and welfare. This community service activity closed with monitoring and evaluation to determine the level of understanding and help farmers who experience difficulties in raising dairy cattle. This activity can increase the knowledge and skills of farmers so they can maintain and develop dairy cows.
IMPLEMENTASI MANAJEMEN PENDIDIKAN DAN DAMPAKNYA TERHADAP PROSES PEMBELAJARAN DI SEKOLAH DASAR Nur Asni; Nurul Miranda Ansar; Ika Mardiana Salam; Putri Rahmadani; Lulu Afrida; Muh. Ilyas
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 6 (2024): Desember 2024 - Januari 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi manajemen pendidikan di sekolah dasar dan dampaknya terhadap proses pembelajaran. Dalam konteks pendidikan, manajemen yang efektif memainkan peran penting dalam menciptakan lingkungan yang kondusif bagi proses pembelajaran yang optimal. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus, yang dilakukan di beberapa sekolah dasar di wilayah perkotaan. Data dikumpulkan melalui wawancara dengan kepala sekolah, guru, dan orang tua siswa, serta observasi langsung terhadap kegiatan pembelajaran di kelas. Hasil penelitian menunjukkan bahwa manajemen pendidikan yang baik, yang meliputi perencanaan yang matang, kepemimpinan kepala sekolah yang efektif, dan pengelolaan fasilitas yang memadai, berkontribusi pada peningkatan kualitas pembelajaran. Proses pembelajaran menjadi lebih interaktif, siswa lebih terlibat, dan motivasi belajar mereka meningkat. Selain itu, pengelolaan evaluasi yang teratur memberikan umpan balik yang konstruktif bagi guru dan siswa. Penelitian ini juga menemukan bahwa kendala seperti keterbatasan anggaran dan fasilitas masih mempengaruhi kualitas pembelajaran di beberapa sekolah. Secara keseluruhan, implementasi manajemen pendidikan yang tepat dapat meningkatkan efisiensi dan kualitas proses pembelajaran di sekolah dasar, serta memberikan dampak positif terhadap pencapaian akademik dan pengembangan keterampilan sosial siswa.
EPS, BVPS, Harga Saham: Studi Penelitian Pada Subsektor Food And Baverages Puteri, Ni Made Aditya Ariani; Nurdin, Emillia; Asni, Nur
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1628

Abstract

Penelitian ini bertujuan untuk memberikan pemahaman kepada investor mengenai pengaruh Earnings Per Share (EPS) dan Book Value Per Share (BVPS) terhadap harga saham, guna membantu pengambilan keputusan investasi yang tepat. Metode yang digunakan dalam penelitian ini adalah purposive sampling, dengan kriteria tertentu sehingga diperoleh 130 sampel dari 95 perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengumpulan data dilakukan melalui dokumentasi, dan data dianalisis menggunakan regresi data panel dengan bantuan program E-Views 12. Hasil penelitian menunjukkan bahwa EPS berpengaruh signifikan terhadap harga saham. Semakin tinggi nilai EPS, maka semakin tinggi pula harga saham perusahaan tersebut, yang mencerminkan kinerja keuangan perusahaan yang baik. Sebaliknya, BVPS tidak memiliki pengaruh signifikan terhadap harga saham. Hal ini mengindikasikan bahwa nilai buku per saham tidak menjadi pertimbangan utama investor dalam menentukan harga pasar saham perusahaan. Temuan ini memberikan implikasi penting bagi investor dan analis pasar modal bahwa EPS dapat dijadikan sebagai indikator utama dalam menilai prospek saham perusahaan di pasar.
STRENGTHENING AWARENESS OF MINING COMPANIES THROUGH SOCIALIZATION OF SUSTAINABILITY REPORTING AND CARBON TAX IN SOUTHEAST SULAWESI Safaruddin, Safaruddin; Hadisantoso, Erwin; Anto, La Ode; Arifuddin, Arifuddin; Abdullah, Muntu; Asni, Nur; Purnaman, Si Made Ngurah; Nagu, Nadhirah; Putry, St. Syadiah; Putera, Asrip
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 1 (2025): 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.v5i1.198

Abstract

Awareness of the importance of sustainability reporting and carbon taxes is a significant issue for mining companies in Southeast Sulawesi. While contributing greatly to the local economy, these companies face environmental and social challenges. Sustainability reporting demonstrates a commitment to social and environmental responsibility, while carbon taxes encourage emissions reductions and the adoption of green technologies. However, implementation remains constrained by low management understanding and limited infrastructure. Studies show that the readiness of companies in this area is still low in facing these regulations. Intensive socialization is needed to increase company awareness and readiness. Collaboration between the government, companies and communities is essential to overcome this challenge. The objective of socialization is to improve companies' understanding of sustainability reporting and carbon tax, strengthening transparency, accountability, and positive contributions to the environment and society. The benefits include the integration of sustainability principles in business, increased transparency, strengthened accountability, increased investor confidence, asset management efficiency, and the application of better accounting standards.
Pengaruh Manajemen Laba dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Ice, Ice; Mas'ud, Arifuddin; Asni, Nur
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8352

Abstract

This study intends to investigate the impact of earnings management practices along with capital structure in the firm value of mining unit companies listed in the Indonesia Stock Exchange (IDX) during 2019-2023. From a population of 82 mining companies, a sample of 63 companies was selected using purposive sampling, resulting in a total of 315 observations. Panel data regression analysis using EViews 12 shows that earnings management has a negative impact in firm value, meaning that an increase in earnings management tends to decrease the firm value. Oppositely, capital structure has a positive impact, indicating that an increase in capital structure can enhance firm value. Simultaneously, earnings management along with capital structure have a significant impact, highlighting that managing both aspects is crucial in determining firm value.
BOARD"™S GREEN TRAINING AND ENVIRONMENTAL PERFORMANCE: A STUDY OF EXTRACTION INDUSTRIES IN INDONESIA Asni, Nur; Lestari, Kurnia Cahya; Akib, Mulyati
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 14, No 1 (2025): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v14i1.89413

Abstract

Green training is an educational approach that incorporates environmental themes to promote company sustainability across economic, social, and environmental dimensions. The purpose of this study is to explore the influence that green training conducted by the board of directors, the board of commissioners, and the independent commissioners has on the organization's performance in the environment. It focuses on public corporations listed on the Indonesia Stock Exchange and involved in the mining, quarrying, and oil and gas extraction industries. Panel data analysis with the OLS approach (the pooled OLS model) was conducted on 105 firm-year observations using the STATA MP13 application. The findings indicate that green training substantially and positively impacts the environmental performance of mining, quarrying, and oil and gas extraction companies at each board level. The robustness test performed fits with this finding. Several control variables, namely firm size and return on assets, were found to affect environmental performance, while board size, firm age, leverage, and ownership did not. JEL: M53, O39, Q56.
Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Lestari, Whidy Bintang; Hadisantoso, Erwin; Asni, Nur
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1833

Abstract

The purpose of the following study is to examine the influence of green accounting and environmental performance on the financial performance of mining companies listed on the IDX, a very important urgency given the significant environmental impact of the mining industry and the need for sustainable business practices. Data was obtained from the company's financial statements and sustainability reports for the 2021-2023 period. Green accounting measurement through environmental costs, while environmental performance measurement through PROPER. The analysis was applied by the panel data regression method through the help of the E-Views application 12. The study's findings show that green accounting positively affects financial performance, which means that the higher the environmental costs incurred, the better the company's financial performance. Environmental performance also positively affects financial performance, which indicates that companies with high PROPER ratings have a greater chance of increasing profitability. Companies that meet stakeholder expectations regarding environmental responsibility will receive greater support, including from investors and customers. Thus, the implementation of green accounting and improving environmental performance not only strengthens the company's competitiveness and reputation, but also creates long-term financial and sustainability benefits, making a significant contribution to companies and stakeholders in increasing awareness and implementation of responsible environmental practices.
Peningkatan Aktivitas dan Hasil Belajar Siswa dengan Metode Kooperatif Tipe STAD (Student Teams Achievement Division) Kelas V SD Negeri 08 Talao Nur Asni; Joni Iskandar
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 5 (2024): Oktober
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i5.1407

Abstract

This research is motivated by several problems that occur in the learning activities of SD Negeri 08 Talao, so that the activities and learning outcomes obtained by students have not reached the established KKM. Based on observations, it is known that passive student activities in following the learning process and the lack of teacher variation in using methods affect the low learning outcomes and learning activities of students. The purpose of this study is to determine the increase in student activity and learning outcomes of grade V students of SD N 08 Talao in learning using the STAD (Student Teams Achievement Division) type cooperative method. This research is included in Classroom Action Research (CAR) which is carried out in two cycles. One cycle consists of 4 stages of activity, namely the planning stage, the implementation stage, the observation stage and the reflection stage. The subjects of this study were grade V students of SD Negeri 08 Talao with a total of 18 students consisting of 10 male students and 8 female students. Data collection techniques used in this study were qualitative and quantitative data analysis. The results of this study indicate that student learning activity in cycle I was 58%, and in cycle II it increased by 20% to 79%. For student learning outcomes that achieved the Minimum Completion Criteria (KKM), the average completion rate in cycle I was 56%, and in cycle II it increased by 22% to 78%. The indicator of success in this study is an increase in student activity and learning outcomes, indicated by the achievement of the minimum completion criteria (KKM), with an average completion rate of 75% in subtheme 1.
Analisis Sistem Pengendalian Intern Atas Penjualan Pada Pt. Bosowa Berlian Motor Kendari Awal, Taufan Sufatriansa; Awaluddin, Ishak; Asni, Nur; Rahmiana, Fitra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.2174

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui dan menganalisis sistem pengendalian intern atas penjualan pada PT. Bosowa Berlian Motor Kendari. Metode pengumpulan data dalam penelitian ini menggunakan wawancara, observasi dan dokumentasi. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa lingkungan pengendalian secara umum telah dilaksanakan dengan baik. Namun, pelaksanaan pelatihan belum merata, di mana karyawan lama cenderung lebih jarang mengikuti pelatihan dibandingkan dengan karyawan baru. Penaksiran risiko telah dilakukan dengan efektif oleh perusahaan, dengan mewajibkan transaksi hanya melalui rekening resmi perusahaan, agar pembayaran langsung kepada sales tidak dilakukan untuk mencegah penyalahgunaan dana serta memastikan transparansi sesuai standar operasional perusahaan. Aktivitas pengendalian sudah diterapkan secara memadai dengan adanya pemisahan fungsi dan otorisasi guna mengantisipasi risiko yang dapat terjadi. Proses informasi dan komunikasi juga telah berjalan secara efektif melalui penyampaian informasi terkait produk yang ditawarkan. Kegiatan pemantauan dilakukan melalui evaluasi rutin, serta audit tahunan yang berfungsi untuk menjamin efektivitas sistem yang diterapkan. Secara keseluruhan, sistem pengendalian intern atas penjualan pada PT. Bosowa Berlian Motor Kendari telah dilaksanakan dengan memadai dan sesuai dengan standar operasional perusahaan.
Accounting Towards Islamic Spirituality in The Perspective of Philosophy of Science Angga, La; Mirosea, Nitri; Asni, Nur
Eduvest - Journal of Universal Studies Vol. 5 No. 1 (2025): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i1.50377

Abstract

The development of studies in a scientific field is often not accompanied by equal progress in ethical and moral aspects, which causes the practice of theory to not integrate with spiritual values. This condition causes the implementation of human intellectual disharmony with the expected morality in society. As a foothold in the development of science, philosophy of science must be used as a basis for reformulating the moral content and spiritual values of modern science in order to redefine the foundations of science and technology, both at the levels of epistemology, ontology and axiology. Accounting as part of the object of study of science and knowledge must be directed at reformulating spiritual values that alienate ethics and morals. Modern accounting science which precipitates free material and values makes accounting towards materialistic, egoistic, secularistic and atheistic. Coupled with the assumption that humans are homo economicus, who are opportunistic, greedy and risk themselves, increasingly color the cases that occur. Restructuring the accounting conceptual framework that leads to Islamic spiritual values based on truth and justice is very important to do. Because, in the context of modern accounting science which precipitates material and is free of value it will bring accounting science to capitalist thinking.
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