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All Journal HAYATI Journal of Biosciences Jurnal Ilmu Dasar Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Teknik Kimia USU BIOTROPIA - The Southeast Asian Journal of Tropical Biology Jurnal Dakwah Tabligh Shaut Al-'Arabiyah Jurnal Imejing Diagnostik Jurnal Pendidikan Agama Islam Wahana Teknik Sipil: Jurnal Pengembangan Teknik Sipil IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Journal of Geoscience, Engineering, Environment, and Technology Majalah Kesehatan FKUB Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Pemberdayaan Masyarakat Madani (JPMM) Journal Of Vocational Health Studies qolamuna : Jurnal studi islam Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Kebidanan Jurnal Hukum Samudra Keadilan Fajar Historia: Jurnal Ilmu Sejarah dan Pendidikan Golden Age: Jurnal Ilmiah Tumbuh Kembang Anak Usia Dini Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Al-Asalmiya Nursing: Journal of Nursing Sciences Jurnal Riset Akuntansi Politala Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jurnal Sintaksis : Pendidikan Guru Sekolah Dasar, IPA, IPS dan Bahasa Inggris Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Pengabdian Masyarakat Asia Nivedana : Jurnal Komunikasi dan Bahasa Indomera : Jurnal Magister Manajemen International Journal of Finance Research Jurnal Insan Farmasi Indonesia Azzahra : Jurnal Pendidikan Anak Usia Dini These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Medical Journal of Al-Qodiri : Jurnal Keperawatan dan Kebidanan Indonesian Community Empowerment Journal Aquamarine (Jurnal FPIK UNIDAYAN) Arus Jurnal Pendidikan INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal ABDIMAS Panrita ALMUJTAMAE: Jurnal Pengabdian Masyarakat Litera Kultura Improvement: Jurnal Manajemen dan Bisnis Jurnal Teknik Kimia USU Jurnal Hukum Legalita caXra: Jurnal Pendidikan Sekolah Dasar Al-Manahij : Jurnal Kajian Hukum Islam Nusantara Islamic Economic Journal Journal of Artificial Intelligence and Engineering Applications (JAIEA) BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi ISTIQRA: JURNAL HASIL PENELITIAN International Journal of Public Health Excellence (IJPHE) Makara Journal of Science International Journal of Scientific and Professional Maternity and Neonatal : Jurnal Kebidanan Jurnal Pendidikan Transformatif Proceeding Muhammadiyah International Public Health and Medicine Conference YASIN: Jurnal Pendidikan dan Sosial Budaya Cessie : Jurnal Ilmiah Hukum International Journal of Community Service (IJCS) Jurnal Maritim Malahayati JOURNAL OF ICT APLICATIONS AND SYSTEM Jurnal Adijaya Multidisiplin Jurnal Ilmu Ekonomi Journal of Research and Publication Innovation Communication and Information Journal Indonesian Journal of Early Childhood : Jurnal Dunia Anak Usia Dini Central Publisher SINAU : Jurnal Ilmiah Pendidikan dan Pembelajaran RJOCS (Riau Journal of Computer Science) Presisi Jurnal Pengabdian Masyarakat Swakarya: Jurnal Penelitian Sosial dan Pemberdayaan Masyarakat JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN AL-SULTHANIYAH MULTIPLE: Journal of Global and Multidisciplinary MILRev: Metro Islamic Law Review Karimah Tauhid BEduManageRs Journal : Borneo Educational Management and Research Journal Buletin Pengabdian Multidisiplin QOSIM: Jurnal Pendidikan, Sosial & Humaniora Jurnal Ilmu Komunikasi dan Sosial Politik GEMBIRA (Pengabdian Kepada Masyarakat) Darma Cendekia Journal of English Education BIMA Jurnal Bisnis dan Manajemen Jurnal Penelitian Pendidikan Indonesia (JPPI) Tabayyun : Journal of Islamic Studies Jurnal Intelek Dan Cendikiawan Nusantara Journal of Community Empowerment for Multidisciplinary (JCEMTY) Journal of Environmental and Development Studies Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Jurnal Ilmiah Multidisiplin Ilmu Wealth: Journal of Islamic Banking and Finance Jurnal Industri Samudra Jurnal Pharma Bhakta Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis Journal of Transportation and Society Empowerment Indonesian Journal of Nautical Study IECON: International Economics and Business Conference Ruhui Rahayu: Jurnal Pengabdian Kepada Masyarakat Sevaka: Hasil Kegiatan Layanan Masyarakat Journal of Bio-molecule Research And Engineering Jurnal Ilmu Kesehatan Journal of Management Research and Studies Masterpiece Journal Society Service Insight Mitramas Jurnal Pengabdian dan Pemberdayaan Masyarakat Insight Journal Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Mitramas Jurnal Pengabdian dan Pemberdayaan Masyarakat Annales Bogorienses Jurnal Bisnis dan Pembangunan Interdisciplinary Explorations in Research Journal (IERJ) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Berita Biologi
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The Impact of Environmental Uncertainty and Accounting Information Systems on Managerial Performance of Micro, Small, and Medium Enterprises in Parepare City Fatimah; Sariana Damis; Hernianti Harun; Yadi Arodhiskara; Nurwani; Raoda
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/dc4yfz88

Abstract

This study investigates how accounting information systems and environmental uncertainty affect the managerial performance of UMKM in Parepare. Multiple linear regression techniques are used in this quantitative study. Purposive sampling was used to choose the 86 UMKM managers registered in the Rumah BUMN Parepare program as responders. Questionnaires were used to gather data, and SPSS was used for analysis to assess the model’s validity, reliability, and significance. According to the study’s findings, accounting information systems significantly and favorably affect management performance (p < 0.001), but environmental uncertainty has no discernible effect (p = 0.918). Other factors outside the model also have a considerable impact, as indicated by the coefficient of determination (R2) of 16.9%. This study advances the body of literature on managerial performance by emphasizing the significance of accounting information systems and the limited role of environmental uncertainty. UMKM managers and policymakers can learn from these findings how important it is to create integrated and structured accounting information systems to facilitate decision-making and operational efficiency. The findings may not accurately represent the circumstances of UMKM in other areas or industries because this study is restricted to UMKM in the city of Parepare. The empirical investigation of the variables influencing managerial performance in UMKM is the main topic of this quantitative study.
Identifikasi Terjadinya Overpressure Hose saat Proses Discharging pada MT Navigator Global di PMB IV Tanjung Priok Pratama, Eric Endy; Iskandar; Fatimah
Jurnal Navigsi Maritim Vol 1 No 1 (2024): February
Publisher : Politeknik Ilmu Pelayaran Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46484/ijns.v1i1.545

Abstract

LPG unloading at PMB IV, Tanjung Priok by MT Navigator Global experienced increased pressure in the hose. The increase in pressure in the hose is caused by the inadequate condition of the available hose and coordination between the ship and related parties, as well as a lack of knowledge from the related parties regarding this condition which is caused by the dismantling equipment in anormal condition. This research aims to determine the causes and impacts caused by overpressure hoses on MT Navigator Global. The research method used in this research is a qualitative method and uses an instrumental case study approach. The data collection techniques in the form of observation, interviews and documentation obtained when the researcher carried out onboard practices on MT Navigator Global owned by PT. Major Nautical Equinox for 12 months. In this research, it can be concluded that the cause of hose overpressure, including the condition of the hose used for unloading cargo, is not in good condition and routine maintenance must be carried out so that the hose is safe to use. Then, the overpressure hose occurred on the MT Navigator Global ship during the loading and unloading process at PMB IV Tanjung Priok which resulted in the unloading process being hampered because the hose used could not transmit the cargo due to the high pressure and was detrimental both in terms of time and costs for both the ship management and the land itself. Apart from that, overpressure hose also causes delays in loading and unloading operations for other ships in the port. Pembongkaran LPG di PMB IV, Tanjung Priok oleh MT Navigator Global mengalami peningkatan pressure pada hose. Kenaikan pressure pada hose disebabkan oleh kurang layaknya kondisi hose yang tersedia dan koordinasi mengenai pihak kapal dengan pihak yang terkait, serta kurangnya pengetahuan dari pihak yang terkait mengenai kondisi tersebut yang disebabkan alat pembongkaran tidak dalam kondisi yang normal. Penelitian ini bertujuan untuk mengetahui penyebab serta dampak yang ditimbulkan akibat overpressure hose di MT Navigator Global. Metode penelitian yang digunakan pada penelitian ini adalah metode kualitatif dan menggunakan pendekatan studi kasus instrumental dan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi yang diperoleh ketika peneliti melaksanakan praktek berlayar di MT Navigator Global milik PT. Equinox Bahari Utama selama 12 bulan. Dalam penelitian ini dapat disimpulkan bahwa penyebab terjadinya overpressure hose, di antaranya yaitu kondisi hose yang digunakan untuk bongkar muatan dalam keadaan tidak baik dan harus dilakukan maintenance secara rutin agar hose aman untuk digunakan. Kemudian terjadinya overpressure hose pada kapal MT Navigator Global saat proses bongkar muat di PMB IV Tanjung Priok berdampak pada terhambatnya proses bongkar muatan karena hose yang digunakan tidak dapat mengirimkan muatan disebabkan pressure yang tinggi dan merugikan baik dari segi waktu dan biaya baik dari pihak manajemen kapal maupun pihak darat itu sendiri. Selain itu, overpressure hose juga mengakibatkan keterlambatan operasi bongkar muat bagi kapal lain yang berada di Pelabuhan.
Optimalisasi Perawatan Alat Pemadam Kebakaran Fire Hydrant di Atas Kapal MV. Lumoso Pratama Dwiego Chasenda, Dimas; Ashari, Ilham; Fatimah; Arifin, Moh. Zaenal; Amrullah, Yozar Firdaus
Jurnal Navigsi Maritim Vol 1 No 1 (2024): February
Publisher : Politeknik Ilmu Pelayaran Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46484/ijns.v1i1.561

Abstract

In May 2022 on the ship's journey to Kalimantan, the ship MV. Lumoso Pratama carried out deck cleaning activities using a hydrant. It was discovered that the fire hydrant pipe had a leak near hatch 6 so that water flowed out of the leaking pipe. To ensure the fire hydrant was running properly, the ship's crew also thoroughly checked the fire hydrant on the ship. Based on these problems, the researcher aims to explain how to maintain fire hydrants and explain what impacts occur when fire hydrant maintenance is not carried out regularly. The research was conducted on board the MV. Lumoso Pratama uses qualitative methods. By using two data sources, namely primary data and secondary data. Data collection techniques in this research used observation, interviews and documentation methods. The data analysis used in this research is data reduction, data presentation, and conclusions. Based on the research results, it can be seen that the implementation of fire hydrant maintenance on the MV. Lumoso Pratama has been implemented based on the Safety of Life At Sea (SOLAS) 1974 and Plan Maintenance System (PMS) on board the ship. However, the implementation of maintenance has not been carried out optimally. There is still a lot of damage and poor maintenance of equipment on fire hydrant components. Before carrying out maintenance, the The Third Officer must prepare a checklist of maintenance that will be carried out. Then fire hydrant maintenance is carried out according to the maintenance checklist. In order for this treatment to run optimally, maintenance must be carried out regularly every week, month and year. Pada bulan Mei tahun 2022 dalam perjalanan kapal menuju ke Kalimantan, ketika kapal MV. Lumoso Pratama melakukan kegiatan cleaning deck dengan menggunakan hydrant, ditemukan pipa fire hydrant mengalami kebocoran di dekat palka 6 sehingga air mengalir keluar dari pipa yang bocor. Untuk memastikan fire hydrant berjalan dengan baik pada saat itu kru kapal juga melakukan pengecekan fire hydrant secara menyeluruh yang ada di atas kapal. Berdasarkan dari permasalahan tersebut peneliti bertujuan untuk menjelaskan cara perawatan fire hydrant dan menjelaskan dampak apa yang terjadi ketika tidak dilakukan perawatan fire hydrant secara rutin. Penelitian dilakukan di atas kapal MV. Lumoso Pratama menggunakan metode kualitatif. Dengan menggunakan dua sumber data yaitu data primer dan data sekunder. Teknik pengumpulan data dalam penelitian ini menggunakan metode observasi, wawancara, dan dokumentasi. Analisis data yang digunakan pada penelitian ini adalah reduksi data, penyajian data, dan kesimpulan. Berdasarkan hasil penelitian, dapat diketahui bahwa Pelaksanaan perawatan fire hydrant di atas kapal MV. Lumoso Pratama sudah dilaksanakan berdasarkan Safety Of Life At Sea (SOLAS) 1974 dan Plan Maintenance System (PMS) yang ada di atas kapal. Tetapi pelaksanaan perawatan belum dilaksanakan secara optimal. Masih banyak ditemukan kerusakan dan tidak terawatnya alat pada komponen fire hydrant. Sebelum pelaksanaan perawatan Mualim III harus menyiapkan checklist perawatan yang akan dilaksanakan. Kemudian perawatan fire hydrant dilaksanakan sesuai dengan checklist perawatan tersebut. Agar perawatan tersebut berjalan maksimal perawatan harus dilakukan secara rutin setiap minggu,bulan, dan tahun.
Analisis Kurang Optimalnya Pembuangan Air Ballast Pada Kapal MV DK 02 Yusuf Adi Pratama; Arya Widiatmaja; Fatimah
Jurnal Navigsi Maritim Vol 1 No 2 (2024): August Edition
Publisher : Politeknik Ilmu Pelayaran Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46484/ijns.v1i2.787

Abstract

The ballast system is a critical component that ensures a ship's balance on the water.However, if the ballast system does not operate optimally, it can hamper the loading and unloadingprocess and disrupt the stability of the ship. This study aims to identify the factors that lead to sub-optimal ballast water discharge, its impact, and efforts to overcome it. Using a qualitative approach,data were obtained through observation, interviews and documentation, and analysed usingfishbone diagrams and interactive analysis models. The validity of the data was confirmed usingtriangulation method by the first mate responsible for the ballast system. The results showed thatdamage to the ballast pumps, valves and pipes, as well as leaks in the hull were the main causes ofsub-optimal ballast water discharge on the MV. DK 02. This has an impact on hampering theloading and unloading process and disrupting the stability of the ship. Therefore, regular checkson ballast components and adequate availability of spare parts are required to ensure the ballastsystem functions optimally.
Sosialisasi Terhadap Perundungan Sekolah Dasar Negeri No. 101798 Kecamatan Deli Tua Nirmawan; Astirima; Auryel arkan alifi; Ade Nabilla Yushifa Rahma; Fatimah; Rinanda sri rezeki; Syainda Dewi Syifa Pohan; Suci Hidayah Sagala; Dea ananda; Muhammad Arya Adyva
Comit: Communication, Information and Technology Journal Vol. 3 No. 2 (2025): Comit: Communication and Information Journal
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/comit.v3i2.6693

Abstract

Bullying in the elementary school environment is a serious problem that requires comprehensive handling. This community service activity aims to provide education and understanding about bullying prevention through socialisation at SDN 101798 Deli Tua. Based on initial observations, all grade 5 students (100%) reported having experienced verbal bullying from peers. The socialisation activity was carried out using descriptive qualitative methods in the form of lectures, discussions and questions and answers conducted in December 2024 involving 30 grade 5 students. The material presented included the definition of bullying, forms of bullying, the impact and how to overcome it. The results of the activity showed three main achievements: students did not repeat bullying behaviour and understood the dangers, increased self-confidence of students who had been victims of bullying, and increased student insight into bullying which contributed to the creation of a safer school environment. This activity proves that structured and interactive socialisation can increase students' awareness about the dangers of bullying. Regular evaluation and active collaboration between schools and parents are needed to ensure the sustainability of the results of this socialisation programme.
Pengaruh Ukuran Dewan Komisaris, Komite Audit dan Kepemilikan Manajerial Terhadap Kinerja Perusahaan: Studi pada Perusahaan Sektor Energi dan Pertambangan yang Terdaftar di Bei 2021-2024 Dini Nur Seha; Indianik Aminah; Fatimah
Comit: Communication, Information and Technology Journal Vol. 3 No. 2 (2025): Comit: Communication and Information Journal
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/comit.v3i2.9342

Abstract

In the current reality, the performance of companies in the energy and mining sectors does not always show a consistently improving trend, even though government support and abundant resource potential are already available. The purpose of this study is to determine the effect of the board of commissioners' size, audit committee, and managerial ownership on company performance in energy and mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. This study uses a quantitative descriptive approach with a sample consisting of 18 energy and mining sector companies. Data were obtained from the financial reports of energy and mining sector companies on the IDX for the years 2021–2024 through the official IDX website (www.idx.ac.id) and related web sources. The author also conducted a literature review from journals, books, and previous relevant research. The results of this study indicate that the size of the board of commissioners has no effect on the performance of energy and mining sector companies listed on the IDX in 2021–2024. The audit committee has an effect on company performance, while managerial ownership has no effect. Simultaneously, it was found that the size of the board of commissioners, the audit committee, and managerial ownership collectively influence the performance of energy and mining sector companies on the IDX during 2021–2024, as the three complement each other in corporate governance.
Evaluation of Biofertilizer on Growth and Productivity of Solanum lycopersicum L. Febrionny, Princessa Nandita; Azzahra, Annisa; Salsabila, Syarifah; Agustin, Niken; Tamalia, Aqilla Kalyca; Anjani, Ajeng Distya; Junairiah; Fatimah
Jurnal ILMU DASAR Vol. 26 No. 2 (2025)
Publisher : Fakultas Matematika dan Ilmu Pengetahuan Alam Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jid.v26i2.53696

Abstract

The increasing demand for tomatoes has prompted farmers to use chemical fertilizers, which can lead to soil degradation and reduced fertility. This study aims to determine the appropriate dose and frequency of biofertilizer application to enhance the growth and productivity of tomato plants (Solanum lycopersicum L.). The experiment was designed using a Completely Randomized Design (CRD) with 11 treatments, including both negative and positive controls. Three variations in biofertilizer doses were tested (5, 10, and 15 ml/plant), along with three different frequencies of application: once at one week after planting (1 WAP), twice (at 1 and 4 WAP), and three times (at 1, 4, and 8 WAP). Measured parameters included soil fertility (microbial population and functional microbial quality), plant growth (plant height, leaf count, stem diameter), and plant productivity (flower count). Quality of functional microbes were analyzed descriptively. Data of microbial population, plant growth and productivity were analyzed using Kruskal-Wallis and Mann-Whitney tests with a 5% significance level. The results showed significant differences in soil microbial populations and plant height between treatments, although no significant differences were observed in stem diameter, leaf number, or flower number. The treatment with 15 ml/plant applied three times (B15F3) exhibited the highest Relative Agronomic Efficiency (RAE) compared to other biofertilizer treatments (74.63%), but it was still lower than the control (chemical fertilizer). Therefore, higher doses and/or frequencies may be needed to further evaluate the effectiveness of the biofertilizer under test.
Pengaruh Hydraulic Retention Time pada Proses Aklimatisasi Reaktor Nitrifikasi Biofilter dari Olahan Limbah Cair Industri Tahu Fatimah; Turmuzi, Muhammad; Yanqoritha, Nyimas
Jurnal Teknik Kimia USU Vol. 14 No. 2 (2025): Jurnal Teknik Kimia USU
Publisher : Talenta Publisher (Universitas Sumatera Utara)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jtk.v14i2.18609

Abstract

The characteristics of tofu wastewater in Polonia-Medan contain a high organic load and an acidity degree of between 4-5 so it needs to be treated appropriately. The initial processing technique has been carried out anaerobically, but the NH3-N content is still high so it is necessary to carry out a nitrification process. Biofilters are widely used as a medium for the growth of microorganisms in waste processing.  Bio balls as a medium for the growth of microorganisms have been previously carried out in anaerobic processing of tofu wastewater. This bio ball biofilter is capable of providing optimal growth of microorganisms, so this research also uses bio balls as biofilter media.  Aerobic process in the biofilter nitrification reactor with variations in hydraulic retention time (HRT) of 24, 12, 6 hours and substrate concentrations of 50% and 100% for the acclimatization process. Acclimatization shows that HRT influences the acclimatization process to variations in substrate concentration. The highest removal process results were at 24 hour HRT, 100% substrate concentration, which resulted in NH3-N removal of 86.95%, COD 77.97% and nitrate production of 103.25 mg/L.
Peningkatan Pengetahuan tentang Pemberian Pertolongan Pertama Pada Kecelakaan dan Bantuan Hidup Dasar bagi Siswa SMAN 48 Jakarta Timur Hardyati, Anastasia; Husniawati, Neli; Fatimah
Mitramas: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 1 (2024)
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/mitramas.v2i1.4997

Abstract

Usia remaja memiliki aktifitas fisik yang tinggi sehingga berpotensi cedera olahraga dan kecelakaan lalu lintas. Di Indonesia angka kejadian cedera pada anak semakin meningkat dan menjadi salah satu penyebab terbanyak kematian. Cedera karena kecelakaan sering dijumpai dan membutuhkan perhatian yang serius. Penanganan pertama pada saat menemukan kasus cedera olahraga dan jatuh diperlukan anak sekolah untuk mencegah komplikasi yang serius. Kegiatan upaya peningkatan pengetahuan tentang pemberian pertolongan pertama pada kecelakaan dan bantuan hidup dasar dilakukan di SMA Negeri 48 Jakarta. Kegiatan peningkatan pengetahuan ini diikuti 17 orang peserta dari kelas 10 dan 11, ada perbedaan rerata nilai pengetahuan peserta sebelum diberikan penjelasan yaitu 44 dan sesudahnya yaitu 62. Rerata peningkatan nilai peserta setelah edukasi 18. Hasil uji analisis dengan uji t berpasangan menunjukkan p-value 0,001 sehingga dapat disimpulkan bahwa terdapat perbedaan pengetahuan yang bermakna sebelum dan sesudah pemberian edukasi. Materi yang disampaikan pada edukasi tersebut meliputi peran penolong, jenis luka, penanganan cedera dan bantuan hidup dasar. Demonstrasi dan praktik langsung bagi wakil peserta dilakukan agar peserta memahami cara menangani cedera dan henti jantung-napas. Edukasi Kesehatan dapat menjadi sarana untuk membantu anak sekolah dalam memberikan pertolongan pertama pada kecelakaan dan bantuan hidup dasar bagi yang membutuhkan.
TATA CARA PENERBITAN FAKTUR PAJAK PENGGANTI DAN PEMBATALAN FAKTUR PAJAK (STUDI PADA FIRMA HLP CONSULTANT BANJARMASIN) Nathania, Gracella; Sustinah Limarjani; Fatimah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.45

Abstract

The aim of this research is to analyze the effectiveness and contribution of the swallow's nest tax to local taxes in Tanah Bumbu district in 2019-2022. The method used in this research is quantitative descriptive. Data collection was carried out through interviews, documentation and observation. The research results show that tax efficiency in Tanah Bumbu Regency from 2019-2022 is quite good, but still not effective. This is due to ignorance of taxpayers, the influence of the price of swallow's nests on the market, tax avoidance and delays, as well as inadequate business permits and databases
Co-Authors A.R. Pratiwi Hasanuddin Abd Quddus Al Badani Abdillah Abdul Gafar Olawale Fahm Abdul Munir Ade Nabilla Yushifa Rahma Adhi Kristianto Sugianli Affandi, Moch Afmi Apriliani Agra Alfin Zulfa Agus Supriyanto Aguscik agustin, riska Ahmad Adiarsa, Hilda Emeraldo Ahmad Gani Ahmad, Nurmiati Ai Hertati, Ai Ai-Ainun Astuti, Devi Yulia Aini Nurul Ainul Mardhiah Aisyah Siregar Akmaliyah, Rizna Al Fath, Muhammad Thoriq Alia, Rahmah Alifia Nur Aisyah Alifia Putri Salsabila Almando Geraldi Alya Meiana, Nurma Amani, Febriyanti Nur Ameilia Zuliyanti Siregar AMELIA SETYAWATI, AMELIA AMINAH Amrullah, Yozar Firdaus Ana Mariatul Khiftiyah ANAFRIN YUGISTYOWATI Ananda Putri, Ananda Ananda, Khairum Mahda Syahri Ananto, Irfan Andiny, Puti Andirwana Andriani, Diana Andriyani Anggraeni, Wulan Eka Septi Ani Apriani, Ani Anisah Ardiana Anjani, Ajeng Distya Annisa Annisa Azzahra, Annisa Apon Zaenal Mustopa APON ZAENAL MUSTOPA Arbayah Arfianty Arga Wahyu Fitri Ansyah Arifin, Moh. Zaenal Arifki, Muhammad Primo Arsyad Arsyad Genda Artati Arya Widiatmaja Asad Asad, Asad Asfahani, Shulhuly Asmaradhani, Debrinna T Astirima As’ad Auryel arkan alifi Ayu Ariana Ayu Tri Wahyuni Ayu, Putri Chandra Az Zahra, Fiza Azhar, Anang Anas A’yun, Nadzifatul Bachruddin, Muhammad Badrun Taman Bae, Eun Ji Bambang Trisakti Betawi, Usman Boyla Nurbaity Br Sembiring, Sellu Bina Brigita Nur Diyan Agustiana Budi Setiawan Budi, Listiyono Bunga Nur Siammukaromah, Jamalika Cahyo, Gilang Ramadhan Dwi Chairmanudin, Akbar Brillian Chairunnisa, Sheila Chalista, Angel Ribka Chihombori, Tatenda Calvin Cut Khairunnisah Harahap Danang Onggo Wasito Darmawan Darmini Darna Darna Darna Darwis Dea Ananda Dela Dwi Alawiyah Desyandri Desyandri Devani Dewi Aminasty Siregar Dewi Purnamawati Dini Nur Seha Djari, Janny Adriani Do, Hoang Dang Khoa Dwi ASTUTI DWI NINGSIH SUSILOWATI Dwiego Chasenda, Dimas Effendi, Sri Rahmadaniati Eka Setia Budi Eka Yusriansyah Ekawati, Nurlaili El Hida, Ramdania Elisabeth Y Metekohy Elisabeth Yansye Metekohy Elli Hidayati Elva Tiara Elvi Suryani Elvi Suryani Emilla Dwi Nurrahma Endah Fauziningrum, Endah Endah Kanti Pangestuti, Endah Kanti Endang Purwaningrum Ermayuningsih, Baiq Reny Erwan Setyanoor Erwina kartika Dewi Estiningsih Ezra Ariendy Widodo Farah Aisyah Nafidiastri Farida Mayar Fatimah Izhara Fauzi, Resti Febrionny, Princessa Nandita Febriyansah, Aan Fenti A Tupanwael Firmansyah Firmansyah Firmansyah, Firman Syah Fitri FITRI RAHMAWATI Fitria Latifatul Husna Fitriyani Fitriyani Syukri Friska Linia Sari Futri Gatot Murti Wibowo, Gatot Murti Gilva Illavi Gunawan Santoso Guspul, Ahmad Hafidloh Hakimatul Husniyah HAMIDAH Handoko, Daniel Hanisa Hanum, Irma Surayya Hardianti Hardyati, Anastasia Hariyani Harun, Hernianti Hasany, Ahmad Herdiansyah, Dadang Heri Wansyah Laia Hermawan Nagar Rasyid, Hermawan Nagar Hernianti Harun Hidayat Hidayatu Munawaroh Hidayatullah, Riski Hikmah, Gina Nur Hukom, Evi Hudriyah Hurriyah, Nada Husniawati, Neli I Made Samudra Idris Parakkasi iin wahyuni Ikka Rusmawardani Afsah Ilham Ashari, Ilham Indianik Aminah Indra Surya, Indra Intansari, Anggita Isty IQBAL KUSNANDARSYAH Irawan, Herman Irfansyah, Febri Dwi Irma Shinta Dewi Irvan Isabella Hasiana ISKANDAR Isma Apriyanti Ismi Asmita Iswadi Ishak Alwi Iwan Jendri Mamangkey Johannes Siregar Juharis Jumai Latte Junairiah Junairiah Kadim, Lina Arliana Nur Kadir, Adriani Kamal, Muhammad Badrul Kanukung, Nova Anugrah Kartika KARTIKASARI, NOVIA Khairul Khoeriyah KHOLIFAH KHUSNUL FATIMAH Kismullah habib Kusumaratni, Dyah Ayu Ladewi, Yuhanis Leni Zahara Leny Latifah Lestari, Cicik Sri Lestari, Mutiara Levitasari Lia Dian Ayuningrum Liananiar Lira, Rahmat Adnan Lisna Khairani Nasution Lomri, Muhamad M Tafsin M. Choiroel Anwar M. Taufiq M.Bahri Arifin Mandjarreki, Sakarudin Manguntungi, Baso Marisa Saputri Marnita Marsyom, Insren Loisa Martaleni - Maryam Latifah Harahap Maryam Latifah Harahap Masyitoh Maulana, Muhamad Arbhi Maulidi, M Nizar Mega Fatimah Rosana Meisaroh Metekohy, Elisabeth Y Meutia, Sri MIFTAHUL JANNAH Mila Mo, Yang Geun Mochammad Hatta Morti, Mohamad Farid Adam Bin Muh Amin , Astuti Muh. Yamin, Muh. Muhamad Syamsul Ma’arif Muhammad Arya Adyva Muhammad Basri Muhammad Fiqih Ubaidi Muhammad Jalaludin Assayuti Muhammad Rikzam Kamal Muhtadi M, Ridan Multazam Munip, Al Muslimin Kara Mustafa Musthofa, Imron Mustopa Muthma’innah Mutiara, Ilma Mutmainnah Muzhaffar, Muhammad Isfan Nabilatun Nisa’ Nadia Idris Nanda Safarati Narti Nasution, Muhammad Iqbal Hanafi Nataly, Febryansyah Nathania, Gracella Ni'matuzahroh Niar Niken Agustin Nirmalasari, Ridha Nirmawan Nirmawan Ni’matuzahroh Noor Hujjatusnaini Nordiansyah, Muhammad Norlena Nova Shella Rida Az-zahra Novi Shintia, Novi Novriyenni Nugroho, Febri Ardi Nur Anis Nabila Binti Suhaimi Nur Asiyah Nur Asiyah Nur Hadi Nur Winda Amalia Nuraeni, Yenny Nurdyanti Suaedy Nurfika Asmaningrum Nurlaili Ekawati Nurwani Nurwijayanti Octaviannus, Stephen Paramitha Tedja Trisnaning Pradhana, Annisa Laura Prasetya Lestari Prasetyo, Eko Yudha Pratama Tarigan, Budi Pratama, Ardian Pratama, Eric Endy Prima Selvia Megawati PUJI LESTARI Purnamasari, Yuli Purwaningtyas, Franindya Puspa, Esti a Puteri Maharani, Septia Puteri, Ananda Putra, Gading Gunawan Putri Rahmi Putri, Indira Ari Rahayu Rahayuningtras, Nazil Dwi Rahma Lia Safitri Rahma Saiyrah Rahma, Putri Rahma, Rahma Rahmadaniati Effendi, Sri Rahmah Juliani Siregar Rahmah, Nisa Aulia Rahmat Adnan Lira Rahmat Aryandi Rahmawati, Hanif Nur Ramadhan , Alfikri Ramadhan Syahmedi Randy Hidayat Raoda Refli, Redoyan Respati, Dwi Kismayanti Reza Fikri Maulana Reza Nuur Wahyuningtias Ridara, Rina Ridhwan Rifki Sakinah Nompo Rifqiyah Nur Umami, Rifqiyah Nur Rika Indri Astuti Rinanda sri rezeki Rini Fitriani Risda Amini Riska Armianti Rizal, Yani Rizka Diah Fitri Rizky Danang Susetyo Rizky Eka Putri, Rizky Eka Rizqiy, Raliya Roza Adila, Dian Rusmin Saragih, Rusmin RUSMIYATI Sadida, Qaulan Saeed Fayzul Hayat Safuridar Saifudin Saladin Ghalib SALAMUN Salamy, Muhammad Fath Alhaqqi Sanis Samputra, Palupi Lindiasari Samsudin Sapto Andriyono Sari Sariana Damis Satria Riki Mustafa Sekani Niriyah Septiani Selly Susanti Serang, Krisogonus Ephrino Setyadji, Veronika Shalihah Shiva Nabilah Sholichah, Fatmawati Sholihah, Mar'atus Sholikah Sidabutar, Rivaldi Silvia Kurnia Sari Simorangkir, Eflin Novalynda Sinaga, Mersi Suriani Sirait, Fadly Wafi Sithaningtyas Siti Hardianti, Siti Siti Harizah Siti Kholijah Siti Masfuah Siti Sakdiyah Sjamsir, Hasbi Sodikin Sofijan Hadi Sofith, Charissa Dini Sonny T. Lisal Sri Puji Astuti Wahyuningsih, Sri Puji Astuti Sri Sumarsih Sri Wahyuni Sri Zulaihati, Sri Stephanie Angel King Suci Hidayah Sagala Sudarmin, Nurfaisan Sudiyono SUGIYANTO Sukiati Sukiati Sugiono Sulistiawati Suparlan . Suparman Supasman Emu Sustinah Limarjani Suyana, Nana Syahrul Rauf Syainda Dewi Syifa Pohan Syam, Zanni Latifah Syarifah Salsabila Syela Mutiara Zahra Syifa Syifa Ghaisani Sylvia Rozza Tamalia, Aqilla Kalyca Tantia Azzahra Tanwirullaily Telaumbanua, Faozatulo Tini Surtiningsih Toha Muhaimin Toyiburahman Tri Nurhariyati Tri Puji Priyatno Tria Astika Trini Suryani Kadir Trinugroho, Joko P Tulus Tumangger, Nurawalina Tunliu, Sarlina K Ulfa Safira Soliha Ulinnuha Ulviani, Maria Umairah, Hidayah Umi Fatmawati Ummul Khair Untari Utami, Dinarossi Utaminingsih, Rizka Vandria Alamsyah Vava Imam Agus Faisal Wahyu Wardhana, Muhammad Wardha Jalil Wati Fajzrina, Lati Nurliana Wilma Prafitri Winarti Wiratama, Adi Y. 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