Claim Missing Document
Check
Articles

Found 34 Documents
Search

Systematic Literature Review: Peran Informasi Akuntansi dan Akuntansi Manajemen dalam Pengambilan Keputusan Daud, Muhammad
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6782

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana peran informasi akuntansi dan akuntansi manajemen dalam mendukung pengambilan keputusan di organisasi atau perusahaan. Metode yang digunakan adalah Systematic Literature Review (SLR), yang memberikan sintesis dari literatur yang relevan pada periode 2018-2024. Penelitian ini melibatkan analisis 10 artikel terpilih berdasarkan kriteria tertentu, seperti relevansi terhadap topik dan ketersediaan data. Hasil penelitian menunjukkan bahwa informasi akuntansi memainkan peran penting dalam pengambilan keputusan strategis dengan menyediakan data yang akurat, relevan, dan tepat waktu. Selain itu, akuntansi manajemen memungkinkan perusahaan untuk mengelola risiko, merencanakan strategi, dan meningkatkan efisiensi operasional. Tantangan utama dalam memanfaatkan informasi akuntansi terletak pada keterbatasan pengelolaan data yang kompleks, terutama dalam pengambilan keputusan yang tidak rutin. Penelitian ini juga mengungkapkan dampak signifikan dari kecerdasan buatan (AI) dalam meningkatkan akurasi informasi akuntansi, meskipun menimbulkan isu etika seperti privasi dan objektivitas. Selain itu, adopsi akuntansi manajemen di usaha kecil dan menengah (UMKM) terbukti dapat mendukung pertumbuhan usaha melalui peningkatan pengelolaan informasi finansial dan non-finansial. Penelitian ini menyimpulkan bahwa integrasi teknologi, seperti big data dan blockchain, serta pendekatan berbasis bukti perlu dioptimalkan untuk meningkatkan kualitas keputusan organisasi. Di sisi lain, pendekatan berbasis intuisi atau mengandalkan insting manusia masih diperlukan untuk melengkapi kekurangan data dalam kondisi ketidakpastian.
PEMANFAATAN LIMBAH HASIL PENEBANGAN POHON KARET MENJADI CUKA KAYU Latifah, Husnah; Daud, Muhammad; Molo, Hasanuddin; Sultan, .
Jurnal Dinamika Pengabdian Vol. 6 No. 2 (2021): JURNAL DINAMIKA PENGABDIAN VOL. 6 NO. 2 MEI 2021
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v6i2.13502

Abstract

tujui tanggal 25 Mei 2021   ABSTRAK Salah satu hutan tanaman yang dikembangkan di Sulawesi Selatan adalah di perkebunan karet PT. LONSUM di Kabupaten Bulukumba seluas 5.782 ha. Perusahaan perkebunan karet ini, selain menjadi produsen getah kayu juga memasok kayu bahan baku industri perkayuan sebagai kayu pertukangan (construction wood) dan kayu pulp (pulpwood). Tingginya limbah penebangan kayu karet yang terbuang percuma merupakan kendala dalam peningkatan produktivitas lahan. Pengembangan teknologi biopestisida merupakan solusi yang dapat dikembangkan untuk mengatasi permasalahan masyarakat. Kegiatan pengabdian pada masyarakat ini bertujuan untuk memberdayakan masyarakat petani hutan juga meningkatkan pengetahuan dan keahlian masyarakat dalam pengendalian hama dan penyakit kayu karet melalui pengembangan biopestisida (cuka kayu) dari limbah-limbah perkebunan karet. Hasil kegiatan ini menunjukkan adanya alih teknologi sederhana pada masyarakat dalam pembuatan cuka kayu (biopestisida) dan timbulnya pemahaman dan kesadaran masyarakat mengenai pentingnya pengelolaan limbah kayu. Kata kunci: Limbah, cuka karet, petani hutan. ABSTRACT One of the plantations developed in South Sulawesi is the rubber plantation of PT LONSUM in Bulukumba Regency, covering an area of 5,782 ha. This rubber plantation company, apart from being a wood sap producer, also supplies woods as raw material for the timber industry as cost-construction wood and pulpwood. The high waste of rubber logging that is wasted is an obstacle to increasing land productivity. The development of biopesticide technology is a solution that can be developed to overcome community problems. This community service aimed to empowering forest farming communities, also to increase community knowledge and expertise in controlling pests and diseases of rubber wood through the development of biopesticides (wood vinegar) from rubber plantation wastes. The results of this activity indicate the existence of simple technology transfer to the community in making wood vinegar (biopesticide) and the emergence of public understanding and awareness of the importance of wood waste management. Keywords: Waste, rubber vinegar, forest farmers.
Psikoedukasi “Tumbuh Ceria” untuk Meningkatkan Perilaku Sosial Positif Anak Usia Dini Pasenrigading, Andi Riola; Thohirah, Mursyidah Dianti; Siswanti, Dian Novita; Daud, Muhammad
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 10 (2025): May
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15441923

Abstract

Psychoeducation is an effective approach to fostering positive social behavior in early childhood through developmentally appropriate learning strategies. This research aims to describe the implementation of the psychoeducational program ‘Tumbuh Ceria’ in enhancing empathy, cooperation, and social communication in children aged 4-6 years. The method used is a practice-based experimental program conducted at TK Agung Aras Telkomas. The program consists of three main sessions: recognizing emotions, sharing and cooperating, and appreciating differences. Observation results show that children experienced significant improvement in recognizing emotions, sharing abilities, and peacefully resolving conflicts. In conclusion, the psychoeducational approach through play media and storytelling is effective in developing children’s social skills. Teacher involvement also plays a key supporting factor in the success of this program.
Pengaruh Media Sosial Terhadap Persepsi Diri dan Pembentukan Identitas Remaja Pasenrigading, Andi Riola; Nur, Haerani; Daud, Muhammad
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 9 (2025): Vol. 2. No. 9, April 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15290940

Abstract

This study aims to analyze the influence of social media on self-perception and identity formation of adolescents through the literature review method. A total of 30 national and international scientific journals published in the period 2015–2025 were systematically analyzed to identify patterns, findings, and conclusions related to the phenomenon. The results of the study indicate that social media plays a major role in shaping adolescents’ self-perception through the process of social comparison, seeking external validation, and the need to conform to aesthetic standards and social norms formed in the digital space. In addition, social media is a place for exploring self-identity, but it can also trigger identity confusion due to social pressure and unrealistic expectations. These findings emphasize that intensive use of social media has the potential to have positive or negative impacts depending on the level of digital literacy and support from the adolescent’s social environment. This study recommends the importance of media education and the active role of parents and educational institutions in guiding adolescents to manage their self-identity in a healthy way in the digital era.
Pelatihan dan Edukasi Penanaman dan Pemupukan Melon (Cucumis melo. L) dengan Pupuk Organik Cocopeat Daud, Muhammad; Armia, Yasser; Hakim, Lukman; Aziz, Daska; Hasbaini, Hasbaini
Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Juni 2025
Publisher : Unity Academy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70340/japamas.v4i1.196

Abstract

This community service activity aims to improve community knowledge and skills in environmentally friendly melon farming using cocopeat fertilizer. Melon are horticultural commodities with high economic value that require proper planting and fertilization techniques to produce optimal production. The community service methodology is carried out through an educational, demonstrative, and direct practice approach in melon planting fields 50 participants. Training participants are given education, theory and direct practice regarding the preparation of planting media, fertilization methods, and direct fertilization of melon using cocopeat as a base fertilizer. Cocopeat has a high water and nutrient absorption capacity, so it can increase fertilization efficiency and soil fertility. The results of the community service activity show that overall around 75-90% of participants are able to understand and practice melon farming techniques using cocopeat properly and correctly. In addition, as many 85% of participants after in this training are able to understand the benefits of using cocopeat , the positive impacts, environmentally friendly, easy to obtain, cheap and effective and can increase the growth of melon. This community service activity is expected to be the first step in encouraging sustainable melon farming to increase the income of farmers. The conclusion of the community service activity regarding training and education on planting and fertilizing melon with cocopeat is very useful for participants and at the same time as a catalyst for change in terms of diversification of waste from coconut processing as the main raw material in making organic fertilizer which has utility value as a basic fertilizer for melon, so that participants can know and be motivated to realize an environmentally melon system.
How Students from Dysfunctional Families Build Academic Resilience and What Helps Them along the Way: A Systematic Review Andi Nadia Qarirah Rafifah Alisyahbana; Nur, Haerani; Daud, Muhammad
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 5 No. 02 (2025): Research Articles, August 2025
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v5i02.5863

Abstract

The increasing prevalence of dysfunctional families poses challenges to students' academic performance. However, some students display academic resilience, maintaining achievement despite adversity. While most studies focus on Western contexts, this research explores how academic resilience is manifested and supported by protective factors within an Asian cultural context, where values may shape resilience differently. This systematic review followed PRISMA guidelines, examining eight peer-reviewed studies (2015-2024) across six Asian countries. Studies were identified through comprehensive database searches (Google Scholar, PsycINFO, Scopus, PubMed), selected based on rigorous inclusion criteria, and analyzed using structured narrative synthesis due to methodological heterogeneity. Academic resilience is manifested through sustained academic performance, learning motivation, emotional regulation, and independent decision-making despite family adversity. Protective factors operated at multiple levels: individual (self-efficacy, intrinsic motivation), familial (supportive relationships, authoritative parenting), educational (teacher support, school attachment), and sociocultural (collectivist values emphasizing education). These factors functioned interdependently, creating dynamic resilience systems shaped distinctively by Asian cultural contexts. Academic resilience in students from dysfunctional families, mainly in Asia, emerges through synergistic interactions between internal resources and external supports, and is profoundly shaped by Asian cultural values framing education as a familial duty. Educational institutions serve as critical resilience-fostering environments, underscoring the need for culturally-responsive interventions across ecological domains.
Analysis of the Effect of Loading on the Transformers Usage Time Ritonga, Adi Syahputra; Muthalib, Muchlis Abdul; Daud, Muhammad; Lubis, Hamdi Akmal; Pokhrel, Biswas Babu; Phuyal, Sudip; Gohatre, Umakant B.
Journal of Renewable Energy, Electrical, and Computer Engineering Vol. 1 No. 2 (2021): September 2021
Publisher : Institute for Research and Community Service (LPPM), Universitas Malikussaleh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jreece.v1i2.5237

Abstract

The reliability and stability of the system in the operation of the electric power system is very important, in order to provide comfort in service to consumers. The transformer is a very important component in the electric power system, because it is used as a voltage adjuster for the load being served. This study discusses the effect of loading and temperature on the life shrinkage of 36/60 MVA power transformers in block 3 and block 4 carried out at PT. PJB UBJ O&M PLTMG Arun Lhokseumawe, Aceh. From the calculation results after 4 years the transformer operates, if the transformer is given a 100% load, the transformer will experience an age difference of 2.52 p.u/day so that it has a remaining life for of 10 years. As for the transformer that is given a load of 90%, the transformer will experience an age difference of 1.44 p.u/day so that it has a remaining life to perform operations for another 18 years. Then for a transformer that is given a load of 80%, the transformer will experience an age difference of 0.67 p.u/day so that it will have a remaining life to carry out the operation again for another 38 years. From the above calculation, the origin of the temperature obtained for the ONAN type of cooler in block 3 is 0.71 p.u/day and in block 4 it is 0.70 p.u/day. While the ONAF type of cooler in block 3 is 0.004 p.u/day and in block 4 it is 0.005 p.u/day. This is in accordance with the regulation SPLN50/1982 regarding transformer life shrinkage.
Design of Automatic Pond Water Quality Control in Koi Fish Farm Daud, Muhammad; Fachroji, Rizqan; Hasibuan, Arnawan; Putri, Raihan; Nratha, I Made Ari; Isa, Muzamir
Journal of Renewable Energy, Electrical, and Computer Engineering Vol. 3 No. 1 (2023): March 2023
Publisher : Institute for Research and Community Service (LPPM), Universitas Malikussaleh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jreece.v3i1.9730

Abstract

Koi fish is a type of freshwater ornamental fish that has high economic value. Koi fish have attractive body colors and ideal body shapes so they have good sales prospects. However, koi fish farming has several obstacles, one of which is the low recovery rate and the relatively slow growth of fish. Water quality is the main parameter in the success of a fishing effort. Therefore, this study designed a tool that can help koi fish farmers in unifying the quality of pond water so that koi fish can grow and develop properly. This monitoring system is designed by implementing an automatic control monitoring system to produce good water quality for koi fish farming. Data obtained from water quality monitoring are parameters of pH, ammonia, and water temperature. The results of this cultivator's research can monitor the quality of fish pond water and immediately get water quality control automatically.
Battery Charger Regulator With Fully Controlled Rectifier 15 V/5 A On Uninterruptable Power Supply Daud, Muhammad; Hasibuan, Arnawan; Shobirin H, Rizki; Al-Ani, Waleed Khalid Ahmed
Journal of Renewable Energy, Electrical, and Computer Engineering Vol. 3 No. 1 (2023): March 2023
Publisher : Institute for Research and Community Service (LPPM), Universitas Malikussaleh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jreece.v3i1.9812

Abstract

Fully controlled rectifier and Battery Charge Regulator (BCR). BCR is the main unit of UPS ( Uninterruptable Power Supply ) equipment. The fully controlled rectifier has the function of supplying voltage directly to the BCR, and the BCR has the function of regulating the battery charge. Forced charging the battery at a constant voltage with a current that matches the life of the battery will have an impact on decreasing battery life, besides that it will have an impact on the efficiency of using the battery. Controlling the input voltage of the charging battery as a function of the battery voltage is regulated by the magnitude of the charging current flow. Charging the battery via BCR is adjusted to the battery voltage so that BCR can control it by adjusting the voltage to 13.5 V for High Voltage Disconnected (HVD) and 10.5 V for Low Voltage Disconnected (LVD). Based on the test results of the performance of the full control rectifier system and BCR on a 12 V battery with a capacity of 5 Ah, it shows that the output voltage is A fully controlled 12 V rectifier, the BCR can charge an empty internal battery in a few minutes with a current varying from 2 .1 A to 0.1 A.
Desain dan Realisasi Papan Informasi Jadwal Shalat Berbasis Aplikasi Telegram Nasution, Zulpadli M; Daud, Muhammad
Jurnal Janitra Informatika dan Sistem Informasi Vol. 3 No. 1 (2023): April - Jurnal Janitra Informatika dan Sistem Informasi
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/janitra.v3i1.170

Abstract

Running text merupakan media teknologi informasi yang menampilkan tulisan berjalan dengan berbagai variasi dan banyak terdapat di tempat-tempat umum. Di antara penggunaannya adalah di tempat-tempat shalat baik masjid ataupun mushalla (meunasah) untuk menampilkan informasi jadwal shalat lima waktu dan informasi aktivitas lainnya. Papan informasi yang banyak digunakan di masjid atau mushalla saat ini memiliki kekurangan dalam hal fleksibelitas pembaruan informasi yang menuntut petugas harus berada di dekat papan informasi saat mengunggah informasi ke perangkat tersebut. Penelitian ini bertujuan mendesain dan merealisasikan papan informasi jadwal shalat berbasis yang lebih fleksibel berbasis aplikasi Telegram yang memungkinkan petugas memperbaharui informasi dari jarak jauh. Papan informasi ini didesain menggunakan komponen-komponen berupa NodeMCU, Running Text P10, aplikasi Telegram, dan akses WiFi untuk internet. Desain papan informasi meliputi aspek mekanis, aspek elektronis, dan aspek program sistem operasi. Desain sistem kemudian direalisasikan dan dilakukan lakukan pengujian. Hasil pengujian menunjukan bahwa papan informasi jadwal shalat berbasis aplikasi Telegram berhasil bekerja dengan baik dan dapat memberikan informasi secara real time kepada masyarakat dan pengurus meunasah serta dapat diperbaharui informasinya dengan oleh petugas.