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All Journal JURNAL ANALISIS KEBIJAKAN KEHUTANAN Kinerja: Jurnal Ekonomi dan Manajemen Ciencias : Jurnal Penelitian dan Pengembangan Pendidikan Journal Of Agritech Science (JASc) Journal of Contemporary Accounting Jurnal Ilmu-Ilmu Kesehatan Best Journal (Biology Education, Sains and Technology) Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdidas Tangible Journal Jurnal Ekonomi dan Manajemen Indonesia Jurnal Ilmu-Ilmu Kesehatan Sekolah Tinggi Ilmu Kesehatan Garuda Putih Jurnal Ilmiah Ners Indonesia Jurnal Pengabdian Masyarakat Bangsa West Science Interdisciplinary Studies Journal of Economics and Management Scienties West Science Interdisciplinary Studies ABDIMAS Indonesian Journal of Community Empowerment As-Syirkah: Islamic Economic & Financial Journal Deli Medical and Health Science Journal
Erwinsyah Erwinsyah
Pendidikan Fisika Universitas Ahmad Dahlan
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Analisis Kinerja Keuangan Perusahaan Umum Daerah (PERUMDA) Air minum di Provinsi Sumatera Utara fadila, Rifka; Sari, Anggun; Regina, Regina; husna, nur; Erwinsyah, Erwinsyah
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the influence of the Operational Ratio, Cash Ratio, Collection Effectiveness, and Solvency on the Return on Equity (ROE) of Regional Water Supply Companies (PERUMDA Air Minum) in North Sumatra Province. The research employed a quantitative approach using multiple linear regression analysis via SPSS software. Data were obtained from audited financial statements of PERUMDA Air Minum companies. The results show that all independent variables simultaneously have a significant effect on ROE, with an F-value of 7.830 and a significance level of < 0.001. Partially, the Operational Ratio has a significant negative effect, while Collection Effectiveness has a significant positive effect on ROE. The Cash Ratio was found to be insignificant. The coefficient of determination (R²) of 0.380 indicates that 38% of ROE variation is explained by the independent variables. After removing outliers through the boxplot test, the regression model satisfied classical assumption tests and showed normally distributed data. This research contributes empirical evidence emphasizing the importance of operational efficiency and collection performance in improving the financial outcomes of regional enterprises. The findings provide valuable insights for management in developing effective financial strategies while ensuring sustainable public service.
PENYULUHAN HUKUM PERTANAHAN SEBAGAI UPAYA PENCEGAHAN MAFIA TANAH DI MASYARAKAT PESISIR KECAMATAN ANYER Basyarudin, Basyarudin; Erwinsyah, Erwinsyah; Febriansyah, Febriansyah
MAJU : Indonesian Journal of Community Empowerment Vol. 3 No. 1 (2026): MAJU : Indonesian Journal of Community Empowerment, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/maju.v3i1.2229

Abstract

Land issues in the coastal areas of Anyer District, Serang Regency, exhibit structural and complex characteristics characterized by weak legal certainty over land, low community legal literacy, weak village land administration, and increasing land mafia practices along with the rising economic value of land due to the development of tourism and investment. These conditions place coastal communities in a vulnerable position to land disputes and loss of land rights. This Community Service (PkM) activity aims to increase awareness and legal protection for coastal communities through land law counseling as a preventive effort to prevent disputes and land mafia practices. The implementation method uses an educational and participatory approach that includes local context-based legal counseling, interactive discussions, and simple legal consultations. The results of the activity demonstrated a significant increase in public understanding and legal awareness regarding the importance of land certification and orderly land administration. Legal counseling also played a role in increasing community bargaining power in addressing land conflicts. This activity concluded that land legal counseling is a strategic instrument in building community legal resilience and sustainably preventing land mafia practices.
Accountability of village funds: Through competence and SISKEUDES, supervision moderation and leadership style Dewi, Ni Sayu Kadek Era Susipta; Yamin , Nina Yusnita; Kamase, Haryono Pasang; Pakawaru, Muhammad Ilham; Erwinsyah, Erwinsyah
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art5

Abstract

The key to achieving excellent governance lies in the effective management of village funds. The aim of this research is to examine how the competence of village officials, the utilization of the Village Financial Information System (SISKEUDES), and the discipline of supervision and leadership style affect the accountability of village fund management. This research was conducted on village officials in all villages in Lariang District, Pasangkayu Regency, totaling 63 people who were determined purposively. A questionnaire was used to gather primary data, and the Partial Least Square (PLS) method was used for analysis. The research's findings demonstrate that the accountability of village fund management is significantly improved by the capability of the village apparatus and the application of SISKEUDES. These results indicate that achieving transparent and accountable village fund management requires both enhancing the apparatus's knowledge and abilities, and making the best use of the village financial information system. These results strengthen the argument in contingency theory. Furthermore, the impact of the competence of village officials and the application of SISKEUDES on the village fund management’s accountability is not influenced by supervision or leadership style. In addition, this research has implications for strategies to enhance the village fund management’s accountability. Such strategies could include enhancing the competence of village officials and maximising the usage of SISKEUDES.
Pengaruh Suhu Pengeringan terhadap Mutu Organoleptik Chips Porang Salfiana, Salfiana; Nurwidah, Andi; Muhanniah, Muhanniah; Inayah, Astrina Nur; Syahril, Muh; Basri, Fitra; Thamrin, Rinal; YS, Al Adzim; Syasurya, Yaqub; Erwinsyah, Erwinsyah
Journal Of Agritech Science (JASc) Vol 9 No 02 (2025): Journal Of Agritech Science -November
Publisher : Program Studi Teknologi Hasil Pertanian, Politeknik Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30869/jasc.v9i02.1486

Abstract

Pengeringan merupakan proses penting dalam pembuatan chips porang yang dapat memengaruhi kualitas sensori produk. Artikel ini bertujuan untuk menganalisis pengaruh suhu pengeringan terhadap mutu organoleptik chips porang, termasuk warna, aroma, tekstur, dan kualitas keseluruhan produk (Over all). Penelitian ini menguji beberapa suhu pengeringan, yakni 180-199°C, 200-219°C, 220-239°C, dan 240-269°C, untuk mengevaluasi perubahan mutu organoleptik pada chips porang. Hasil penelitian menunjukkan bahwa suhu pengeringan yang lebih rendah, antara 180-199°C, cenderung menghasilkan chips porang dengan kualitas warna yang lebih cerah, aroma yang lebih kuat, namun belum optimal. Sebaliknya, suhu yang lebih tinggi, di atas 220°C, menyebabkan penurunan kualitas yang signifikan, dengan warna yang lebih gelap, aroma yang lebih lemah, dan tekstur yang keras atau rapuh. Oleh karena itu, untuk mencapai chips porang dengan kualitas organoleptik optimal, pengaturan suhu pengeringan 200-219°C yang tepat sangat penting untuk mempertahankan karakteristik produk yang diinginkan.
Penatausahaan: Integrasi Infrastruktur Teknologi Informasi dalam Model EUCS Erwinsyah, Erwinsyah; Hatimah, Husnul; Gunarsa, Arif; Luneto, Abdul Razik; Djuri, Phatra Anggana; Mukhtar, Abdul Hakim; Mappanyukki, Andi
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.312

Abstract

Penelitian ini mengkaji dan menganalisis pengaruh Sistem Informasi Pemerintah Daerah (SIPD) terhadap kepuasan pengguna. Penelitian ini dilatarbelakangi oleh masih rendahnya kualitas implementasi SIPD pada berbagai pemerintah daerah, seperti keterbatasan sinkronisasi data, kendala stabilitas sistem, dan perbedaan kompetensi pengguna. Kondisi tersebut menuntut evaluasi berbasis persepsi pengguna dengan pendekatan End User Computing Satisfaction (EUCS). Penelitian ini menggunakan metode kualitatif deskriptif dengan pengumpulan data melalui kuesioner terstruktur yang dirancang untuk menggali persepsi, pengalaman, serta tingkat kepuasan pengguna SIPD. Data diperoleh dari 80 pejabat penatausahaan keuangan dan selanjutnya dianalisis menggunakan pendekatan Partial Least Squares (PLS) melalui aplikasi SmartPLS versi 0.4. Penelitian ini juga menguji peran infrastruktur teknologi informasi sebagai variabel moderasi dalam hubungan antara SIPD dan kepuasan pengguna. Hasil penelitian menunjukkan bahwa infrastruktur TI tidak berpengaruh signifikan dalam memoderasi hubungan antara SIPD dan kepuasan pengguna. Dengan kata lain, kesiapan atau ketersediaan infrastruktur TI tidak memperkuat maupun memperlemah pengaruh SIPD terhadap kepuasan pengguna. Temuan ini dapat dijelaskan oleh karakteristik SIPD yang bersifat terpusat (cloud-based), sehingga kinerja sistem lebih bergantung pada server pusat dibandingkan dengan infrastruktur teknologi di masing-masing pemerintah daerah.
Evaluasi Kesesuaian Lahan Komoditas Pangan Kecamatan Batang Angkola Kabupaten Tapanuli Selatan Nasution, Yusriani; Erwinsyah, Erwinsyah; Syafiruddin, Syafiruddin; Romadhona, Beny; Lubis, Yeni; Nover, Johanes Lan
BEST Journal (Biology Education, Sains and Technology) Vol 8, No 1 (2025): Juni 2025
Publisher : Program Studi Pendidikan Biologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/best.v8i1.10797

Abstract

Pertanian Terpadu dan Terintegrasi merupakan program Pemerintah Kabupaten Tapanuli Selatan. Data karakteristik lahan dan ketersediaan bahan organik diperlukan untuk mendapatkan sumber daya pupuk organik dalam pembuatan pupuk organik. Metode Penelitian dengan Metode Survey pengambilan sampel tanah purposive sampling, setiap desa 4 sampel dikompositkan menjadi 1 sampel. Jumlah seluruh sampel 21 sampel. Metode evaluasi Lahan yang digunakan metode matching. Data lahan pada lahan pertanian termasuk kedalam potensi bahan organik sebagai bahan pembuatan kompos dan identifikasi tanaman masyarakat. Tujuan penelitian adalah untuk mengidentifikasi sumber daya pupuk organik dan kesesuaian lahan komoditi pangan pada 21 Desa/Kelurahan. Hasil penelitian adalah 16 (tujuh belas) desa mempunyai factor pembatas berat kelas (S3) sesuai marjinal pada kelas kesesuaian lahan actual yaitu media perakaran (tekstur tanah agak kasar sampai kasar, dan ketersediaan hara. Sedangkan 5 desa tergolong kelas kesesuaian lahan Aktual N (tidak sesuai) pada penggunaan lahan komoditi pertanian
Co-Authors Abni, Dinda Rahmah Aksan, Muhammad Ali Akbar Amir, Kartika Sari Amiruddin Amiruddin Anas, Mutiara Andini, Febri Tri Anggraeni, Marisa Anipah, Anipah Anjelita, Kamila Aprilia, Alya Ari Ramadhan, Ari Asmeriyani, Asmeriyani Astrina Nur Inayah Ayunir, Anggi Firdha Aziza, Aziza Basri, Fitra Basri, Fitrah Basyarudin Basyarudin betty betty Bintang C. H. Simangunsong BONAR M. SINAGA Chatarina Umbul Wahyuni Darwin, Ramdan Dewi, Ni Sayu Kadek Era Susipta Dormina, Dormina Efrizal, M. Dicky Fadila, Rifka Fatimah, Martha Trya Febriansyah Febriansyah Femilia Zahra Fikry Karim Gunarsa, Arif H. Mukran Roni, H. Mukran Haryono Pasang Kamase Haryono, Iranita Hermanto, M. Heru Suprapto Husna, Nur Husnul Hatimah, Husnul Ilham Ilham Iskandar Iskandar Jemakmun, Jemakmun Juanda, Rendy Julike, Katarina Laksono, Rudy Dwi Latifah Sukmawati Yuniar Linggom, Tampak Lubis, Yeni Luneto, Abdul Razik Maghfirawati, Okti Mappanyukki, Andi Marinawati Ginting Martawinarti, RTS Netisa Masruddin Meldawati, Lucyani Miftahul Jannah Muhammad Afif Muhammad Ilham Pakawaru Muhammad Iqbal Muhanniah, Muhanniah Mukhtar, Abdul Hakim Mustamin Mustamin Nabila, Nur Nadhira Afdalia, Nadhira Nayla Rosa, Az-Zahra Nicky Nur, Muhammad Ningsih, Kartina Eka Ningsih, Nurhayati Nover, Johanes Lan Nurwidah, Andi Padapi, Astrini Pairi, Agus Palinggi, Yonathan Phatra Anggana Djuri Pordaningsih, Reny Prasetya, Rifki Dwi Putra, Yosua Angkasa Putri Irwanti Sari Raden Mohamad Herdian Bhakti Regina Regina Riama, Apni Romadhasari, Catur Romadhona, Beny Rosdawati, Rosdawati Rosyad, Farlin Rukmelia, Rukmelia S, Syahruddin Saleh, Fadli Moh Salfiana, Salfiana Samsinar Samsinar Sari, Anggun Sari, Katmi Siti Ulfah Sugeng Raharjo Sukamto, Ika Sumiyarsi Suryadi Imran, Suryadi Syafiruddin, Syafiruddin Syahril, Muh Syahrudin Syahrudin, Syahrudin Syamsiar, Syamsiar Syasurya, Yaqub Tamsir Ariyadi Tantiana, Eva Thamrin, Rinal Tri Andini, Febri Tri Wahyuni Vira, Natalin Wildan, Ahmad Chairun Yamin , Nina Yusnita YS, Al Adzim Yusmahendra, Devi Yusriani Nasution Zulaikha, Izni