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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.
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.
BODY WEIGHT, MUSCLE WIGHT, PROTEIN, DNA AND RNA CONTENTS IN BREAST MUSCLE (M. Pectoralis Major) OF SELECTED LOCAL MEAT CHICKEN FED ON A DIFFERENT LEVEL OF KIAPU (Pistia stratiotes L.) IN FERMENTED DIET Yaman, M. Aman; Jeksi, Sri; Daud, Muhammad
Jurnal Kedokteran Hewan Vol 16, No 3 (2022): September
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21157/j.ked.hewan.v16i3.25282

Abstract

The study to evaluate changes in body weight, muscle weight, muscle protein content and total DNA and RNA on breast muscle of selectedlocal chicken due to different levels of fermented feed containing Kiapu (Pistia stratiotes L.) was conducted using a factorial randomized designfor 7 weeks. This study used 72 selected local chickens, which were separated into 2 groups (male and female) and fed on 3 types of feedtreatment, namely P0 (control treatment with 100% commercial feed), P1 (80% commercial feed + 20% fermented Kiapu feed), and P2 (70%commercial feed + 30% fermented Kiapu feed). Parameters were body weight, muscle weight, muscle protein content and total DNA and RNAon breast muscle of chicken. Total protein, DNA and RNA content were analysed by enzymatic reactions of prokaryotic cell and measured with aUV-Spectrophotometer according to the specified OD (optical density). The results showed that feeding Kiapu fermented 20-30% increased bodyweight and protein content of breast muscle of female chicken by change in DNA content. However, the feeding treatment had no changes inmuscle weight and RNA content of both in male and female chicken. On the other hand, substitution of 20-30% Kiapu fermented feed causednegative changes in DNA level of breast muscle. From this study, it was concluded that substitution of fermented feed containing 20-30% Kiapuassociated with the growth process of breast muscle protein is suitable for female but not suitable for male chicken.
Various Models of Curriculum Development Raudhah, Raudhah; Aisyah, Siti; Sanjaya, Bagus; Daud, Muhammad; Panggabean, Hadi Saputra
Riwayat: Educational Journal of History and Humanities Vol 8, No 2 (2025): April, Culture and Identity
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i2.47229

Abstract

Curriculum is a fundamental element in education that continuously evolves to adapt to the changing times. This paper aims to review various curriculum development models proposed by educational experts and to analyze the factors influencing curriculum changes in Indonesia. The study employs a qualitative-descriptive approach using a literature review method. The findings reveal that curriculum development models such as those by Tyler, Taba, Wheeler, Goodlad, and the Backward Design each have their own strengths and limitations. Political influences, technological advancements, and social dynamics are identified as the main drivers of curriculum change in Indonesia. The Merdeka Curriculum is considered effective in enhancing character education through project-based approaches and flexible learning structures.
Efficiency Of Hydrogen Production From Sea Water Using The Electrolysis Process With Solar Energy Photovoltaic Systems Fadhli, Fadhli; Hakim, Lukman; Setiawan, Adi; Dewi, Rozanna; Zulnazri, Zulnazri; Daud, Muhammad; Sari, Ratna
Jurnal Polimesin Vol 22, No 1 (2024): February
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jpl.v22i1.4824

Abstract

Hydrogen is a future alternative energy source, offering environmental friendliness and renewable properties that can potentially replace fossil fuels. Despite the potential, its synthesis typically requires high energy and costs, posing a constraint on mass production due to low efficiency. Therefore, this study aims to develop hydrogen production technology from seawater using the electrolysis process with solar energy from photovoltaic systems as energy source. The experiments were carried out with different voltages of 10, 15, 20, and 25 volts, using electrode materials made of titanium in mesh and plate shapes. Seawater served as the electrolyte, and it was supplemented with 0.1 molNaOH and 0.1 mol H2SO4. The results showed that the applied voltage had a positive correlation with hydrogen production rate, while the electrolysis process time had no significant effect. In addition, the use of NaOH catalyst with mesh-shaped titanium electrode could yield efficiency of hydrogen production flow rate of 2.06% or 52 ml/minute. This outcome was better compared to the electrolysis of seawater electrolyte with and without H2SO4 catalyst, which yielded values of 1.84% or 30.1 ml/minute and 1.42% or 28.9 ml/minute, respectively.