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Uji Efektivitas Ekstrak Daun Cengkeh (Syzigium Aromaticum) Sebagai Repellent Semprot Terhadap Lalat Rumah (Musca Domestica) Nur Aliah; Andi Susilawaty; Irviani Anwar Ibrahim
HIGIENE: Jurnal Kesehatan Lingkungan Vol 2 No 3 (2016): Kesehatan Lingkungan
Publisher : Public Health Department, Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.523 KB)

Housefly (Musca domestica) can act as vectors of disease typus, other stomach diseases such as dysentery and diarrhea, cholera and skin diseases. The use of insect repellent is generally not lethal but rather serves to reject the presence of insects. The content of the clove leaf that serves as a repellent against the house fly are: essential oil or eugenol which typically pungent aroma and flavonoid pungent and bitter tastes that are not favored by the house fly (Musca domestica). The purpose of this study was to determine how the effectiveness of extracts of clove (Syzygium aromaticum) as a repellent (repellent) houseflies (Musca domestica) with a spray method, and the concentration of how much of the leaf extract of clove (Syzygium aromaticum) is effective as a repellent (repellent) flies home (Musca domestica) with a spray method. This research is a quantitative research methods Experiments with real (True Experiment). This research was conducted at the Laboratory of Environmental Health UIN Alauddin Makassar, the sample in this study is the house fly as much as 180 tails were divided into four cages each containing 15 flies to the treatment (0%, 10%, 15% and 20%) and 3 times replication with observation time of 60 minutes. The research results are to be obtained amount of 10% concentration of flies hinggapan I repeat that 10 heads, 10 tails which replicates II, and III that replicates nine tails. At a concentration of 15% which is 4 tails I repeat, repetition II are two tails, and replications III is 2 tails. At a concentration of 20% at I repeat that one tail, replicates II 0 and replicates III, 1 tail. Based on the test results Freidman Asymp.Sig value <0.05 is 0.029 which Ha is received and stated that the leaf extract of clove (Syzygium aroticum L.) is effective as a repellent against the house fly (Musca domestica). The average thrust extract at a concentration of 10%, ie 35.55%, the concentration of 15% ie 82.22% and a concentration of 20% ie 95.55%. The best treatment in preventing hinggapan fly is at a concentration of 20% to 95.55% thrust. The results of this study are expected to be an alternative vector control especially house flies (Musca domestica) as a plant-based repellent spray is environmentally friendly.Keywords : house flies, clove leaf extract, repellent

Mencegah penyebaran Covid-19 pada kalangan remaja melalui penyuluhan kesehatan secara Online Muhammad Sultan; Nur Aliah
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol 5, No 3 (2021): GERVASI: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v5i3.2278

Kalangan remaja menjadi salah satu kelompok berisiko penyebaran dan sekaligus korban penularan Covid-19 karena aktivitasnya yang begitu aktif di luar rumah dan cenderung bersikap acuh. Oleh karena itu, diperlukan komunikasi kesehatan yang dinilai efektif untuk menjangkau kalangan remaja pada masa pandemi Covid-19 agar dapat menjadi agen penyebaran informasi kepada sesama remaja dan masyarakat di sekitarnya. Kegiatan pengabdian masyarakat ini dilaksanakan di RT 02 Kelurahan Karang Asam Ilir Kota Samarinda dengan menggunakan video melalui aplikasi Zoom Meeting pada kalangan remaja. Keberhasilan kegiatan diukur menggunakan kuesioner dalam bentuk Google Form. Kegiatan penyuluhan kesehatan terlaksana dengan baik. Hal ini dapat ditunjukkan dengan kehadiran dan keaktifan remaja saat sesi diskusi. Selain itu, diperoleh peningkatan nilai saat dilakukan pre-test dan posttest yang berarti bahwa kegiatan penyuluhan kesehatan menggunakan video dapat meningkatkan pemahaman remaja tentang Covid-19. Oleh karena itu, keberlanjutan program yang sama dapat dikembangkan di kota-kota lainnya

Factors Assosiated to Midwives' Knowledge Related to Complementary Therapies as an Effort to Provide Holistic Care in Reproductive Health Services in the Cirebon Region Widayanti, Wiwin; Nur Aliah; Siti Difta Rahmantika; Eka Ratnasari; Yeni Fitrianingsih
Journal for Quality in Public Health Vol. 7 No. 1 (2023): November
Publisher : Master of Public Health Program Institut Ilmu Kesehatan STRADA Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30994/jqph.v7i1.469

The paradigm shift in midwifery services and the global situation towards the increasing demand for complementary practice requires midwives to have comprehensive knowledge of complementary therapies to integrate complementary and conventional midwifery services. The purpose of this study was to determine the factors related to midwives' knowledge of complementary therapies as an effort to provide holistic care for reproductive health services in the Cirebon Region. This research is a correlative analytical research, cross sectional approach. The respondents were midwives in the Cirebon Region. The sample size was 216 respondents. Sampling using purposive sampling. The data was analyzed with a chi-square test. The research instrument uses questionnaires that have been tested for validity and reliability. The results showed that there was significant assosiation between education, complementary training history, and information sources with complementary related knowledge, each with a p value of 0.000. There was no significant assosiation between the age of midwives, and the periode of working of midwives with complementary related knowledge with p values of 0.75 and 0.50 respectively. Midwives are expected to improve knowledge and skills based on evidence-based practice related to complementary therapies actively through available information sources, in an effort to provide excellent service to reproductive health holistically.

Literatur Riviu Terkait Kewajiban Perpajakan Pelaku UMKM di Indonesia Siregar, Nancy Mayriski; Miftha Rizkina; Nur Aliah; Vera Anggriyani Sitepu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3191

Kewajiban perpajakan bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia merupakan aspek penting yang mempengaruhi kelangsungan dan pertumbuhan usaha tersebut. Kajian ini mengkaji berbagai kewajiban perpajakan yang dikenakan pada UMKM, termasuk Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), serta pajak daerah dan retribusi. Penelitian ini menemukan bahwa UMKM di Indonesia diatur melalui sistem perpajakan yang meliputi PPh Final dengan tarif 0,5% untuk UMKM dengan omset tahunan di bawah Rp4,8 miliar, serta kewajiban PPN bagi Pengusaha Kena Pajak (PKP) yang omsetnya melebihi ambang batas tersebut. Selain itu, UMKM juga harus mematuhi kewajiban pajak daerah yang bervariasi berdasarkan sektor usaha dan lokasi. Tantangan utama yang dihadapi UMKM meliputi kompleksitas administrasi perpajakan, rendahnya kesadaran dan kepatuhan terhadap kewajiban pajak, serta beban pajak yang dirasakan sebagai hambatan. Untuk mengatasi tantangan ini, pemerintah telah meluncurkan berbagai inisiatif seperti digitalisasi sistem pelaporan pajak dan program edukasi serta pendampingan bagi UMKM. Meskipun upaya ini menunjukkan hasil positif, masih diperlukan langkah-langkah tambahan untuk menyederhanakan prosedur administrasi, meningkatkan pemahaman tentang kewajiban perpajakan, dan memberikan dukungan yang lebih besar kepada UMKM. Kajian ini memberikan wawasan mengenai kebijakan perpajakan UMKM di Indonesia serta tantangan yang dihadapi, dan menawarkan rekomendasi untuk perbaikan kebijakan perpajakan yang dapat mendukung pertumbuhan dan keberlanjutan UMKM secara lebih efektif.

Literatur Riviu Terkait Kewajiban Perpajakan Pelaku UMKM di Indonesia Siregar, Nancy Mayriski; Miftha Rizkina; Nur Aliah; Vera Anggriyani Sitepu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3191

Kewajiban perpajakan bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia merupakan aspek penting yang mempengaruhi kelangsungan dan pertumbuhan usaha tersebut. Kajian ini mengkaji berbagai kewajiban perpajakan yang dikenakan pada UMKM, termasuk Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), serta pajak daerah dan retribusi. Penelitian ini menemukan bahwa UMKM di Indonesia diatur melalui sistem perpajakan yang meliputi PPh Final dengan tarif 0,5% untuk UMKM dengan omset tahunan di bawah Rp4,8 miliar, serta kewajiban PPN bagi Pengusaha Kena Pajak (PKP) yang omsetnya melebihi ambang batas tersebut. Selain itu, UMKM juga harus mematuhi kewajiban pajak daerah yang bervariasi berdasarkan sektor usaha dan lokasi. Tantangan utama yang dihadapi UMKM meliputi kompleksitas administrasi perpajakan, rendahnya kesadaran dan kepatuhan terhadap kewajiban pajak, serta beban pajak yang dirasakan sebagai hambatan. Untuk mengatasi tantangan ini, pemerintah telah meluncurkan berbagai inisiatif seperti digitalisasi sistem pelaporan pajak dan program edukasi serta pendampingan bagi UMKM. Meskipun upaya ini menunjukkan hasil positif, masih diperlukan langkah-langkah tambahan untuk menyederhanakan prosedur administrasi, meningkatkan pemahaman tentang kewajiban perpajakan, dan memberikan dukungan yang lebih besar kepada UMKM. Kajian ini memberikan wawasan mengenai kebijakan perpajakan UMKM di Indonesia serta tantangan yang dihadapi, dan menawarkan rekomendasi untuk perbaikan kebijakan perpajakan yang dapat mendukung pertumbuhan dan keberlanjutan UMKM secara lebih efektif.

Pengaruh Fee Audit, Audit Tenure, Spesialisasi Auditor, Reputasi Auditor dan Ukuran Perusahaan Terhadap Kualitas Audit Dinda Rinata; Nur Aliah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2563

The purpose of this study is to determine whether audit fees, audit tenure, auditor specialization, auditor reputation and company size affect audit quality in pharmaceutical and cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This study is a quantitative study using secondary data obtained through access to the official website of the Indonesia Stock Exchange (IDX). The population used was 24 pharmaceutical and cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Sampling was carried out using the purposive sampling method, which resulted in a total of 19 companies with an observation period from 2021 to 2023, and resulted in a total of 57 observations. The data analysis technique applied in this study is logistic regression analysis using the SPSS program. Based on the results of this study, it is known that audit fees affect audit quality, audit tenure affects audit quality, auditor specialization affects audit quality, auditor reputation affects audit quality and company size affects audit quality.

The Influence of Financial Experience, Education Level and Accounting Understanding on the Preparation of Financial Reports of Msmes Based on EMKM SAK for UMKM Actors in Medan City Nagita Wulandari; Nur Aliah
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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

This study aims to examine the influence of financial experience, educational level, and accounting comprehension on the preparation of financial statements of Micro, Small, and Medium Enterprises (MSMEs) based on SAK EMKM (Financial Accounting Standards for MSMEs) in the city of Medan. The research employed a quantitative approach with 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that financial experience and accounting comprehension have a positive and significant influence on the preparation of financial statements. Educational level also has a significant influence, though to a lesser extent. Simultaneously, all three variables significantly affect the quality and compliance of MSME financial reporting with SAK EMKM standards. These findings suggest that enhancing MSME actors’ financial experience and accounting knowledge, supported by an adequate educational background, can improve their ability to produce standardized, accurate, and reliable financial reports.

Pengaruh Pemahaman Akuntansi Terhadap Kepatuhan Wajib Pajak UMKM Clara Putri; Nur Aliah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5001

This research aims to analyze the effect of accounting and taxation understanding on the compliance of MSME taxpayers at the East Medan Tax Office (KPP). This study uses a quantitative approach with a Casual Comparative Research design, utilizing primary data obtained through questionnaires from 98 MSME respondents. Data analysis was conducted through validity, reliability, normality, multicollinearity, and multiple linear regression tests using SPSS version 25. The results show that both accounting and tax understanding have a positive and significant effect on taxpayer compliance. Simultaneously, these two variables explain 30.5% of the variation in MSME taxpayer compliance, while the rest is influenced by other factors, such as business experience, legal knowledge, and tax awareness. These findings confirm that a good understanding of taxation can improve the compliance of MSMEs in carrying out their tax reporting and payment obligations. Meanwhile, an understanding of accounting needs to be supported by the application of proper financial recording to avoid misinterpretation. Based on these findings, this study recommends the implementation of structured tax training, simple accounting education for MSMEs, and further research to identify additional factors that influence tax compliance. The results of this study are expected to serve as a reference for the Directorate General of Taxes and MSME actors in increasing tax awareness and compliance.

Audit and Coaching Finance : The Role of Auditors as MSME Consultant Nur Aliah; Miftha Rizkina; Tengku Eka Susilawaty; Nuratikah Nasution
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.204

Introduction/Objective: This study aims to explore the role of auditors in providing financial guidance to MSMEs, especially how auditors carry out a consultative role in improving the financial understanding and practices of micro-entrepreneurs. Background of the Problem: MSMEs often face obstacles in terms of financial management, low financial literacy, and non-standardized business records. Novelty: Auditors are not only financial examiners, but also strategic partners of MSMEs in accounting education, digital transformation, and strengthening managerial capacity. Research Method: This study uses a qualitative approach with a case study method, involving in-depth interviews with auditors who have provided guidance to MSMEs such as Lily Kitchen, Unocraft, and Kreasi Ummi Banu. Findings/Results: Auditors play an active role in assisting MSMEs in preparing simple bookkeeping, understanding the principle of separating personal and business finances, and introducing digital record keeping and managing business legality. MSMEs generally show an open and cooperative attitude towards the guidance provided. Conclusion: This study concludes that the role of auditors as financial consultants can be an effective strategy in empowering MSMEs, as long as it is carried out professionally, ethically, and contextually according to the needs of business actors

IMPLEMENTATION OF TAX PLANNING IN VILLAGE FUNDS Nancy Mayriski Siregar; Nur Aliah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.905

Tax Planning is a mandatory fiscal business strategy in such a way that the fiscal burden that is borne can be paid to a minimum. The data used is primary data, namely data from original sources and collected specifically, consisting of village profiles and budget plans for paving roads. The analysis technique used is descriptive quantitative. The method of data collection is documentation and direct interview methods. This research proves that the application of Tax Planning for Income Tax Article 22 and PPN is proven to be able to minimize the fiscal burden.

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