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Pengaruh Persepsi Pelaku Usaha Mikro Kecil dan Menengah Tentang Penyusunan Laporan Keuangan UMKM Berdasarkan SAK – EMKM Terhadap Penggunaan Informasi akuntansi perpajakan (Studi Kasus Pelaku UMKM di Desa Perkebunan Ramunia) Putri, Wan Hafizah Ainun Syah; Hafsah, Hafsah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2072

Abstract

The purpose of this research is to determine whether the Perception of Micro, Small, and Medium Enterprises (MSMEs) Regarding the Preparation of Financial Statements for MSMEs Based on SAK-EMKM Has an Influence on the Use of Tax Accounting Information. The research approach used by the researcher is associative quantitative research. The population in this study consists of 100 Micro, Small, and Medium Enterprise operators in the Ramunia Plantation Village. Meanwhile, the sample used in this study is 99 micro, small, and medium enterprise operators. The sampling technique used in the research is random sampling. The results of the research based on the regression equation above can analyze the influence of each independent variable on the use of accounting information, namely: the constant figure of 13.320 states that if the independent variable, namely the Perception of Micro, Small, and Medium Enterprises, is in a constant or unchanged state, then the Use of Accounting Information (Y) is 13.320. Based on the research, it can be concluded that the hypothesis testing partially for each independent variable against the dependent variable is as follows: The significance value for the Perception of Micro, Small, and Medium Enterprises is 0.872. This value is smaller than the significance level = 0.05. Based on the criteria above, the value of 0.872 > 0.05, so H0 is accepted and Ha is rejected, meaning that the Perception of Micro, Small, and Medium Enterprises does not affect the use of tax accounting information. This lack of influence is caused by the inability to recognize and interpret understanding of tax accounting information properly, the uncertainty of laws and taxes that often change, and the non-compliance of tax information.
Workplace Spirituality and Organization Citizenship Behavior (OCB): Employee Engagement Mediation Bismala, Lila; Hafsah, Hafsah; Handayani, Susi; Indari, Ayu
Jurnal Pendidikan Progresif Vol 14, No 1 (2024): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

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

Abstract

Abstract: Workplace Spirituality and Organization Citizenship Behavior (OCB): Employee Engagement Mediation. Objective:  The study aimed to analyze the role of employee engagement as a mediating variable in the relationship that occurs between workplace spirituality and organizational citizenship behavior (OCB). Methods: This research is explanatory, using structural equation modeling as a data analysis technique. Data were collected from teachers of state elementary schools in Langkat District, Deli Serdang District, and Medan City, where the total population was 19,096. By using the Slovin method, a sample was determined to be 391 people, from which the researchers selected teachers with the status of civil servant and government employees with employment agreements. Data collection was carried out by distributing questionnaires to research respondents, where the number of questionnaires declared valid was 247. Findings: The results showed that workplace spirituality and employee engagement have a positive effect on OCB; workplace spirituality has a positive effect on employee engagement; and employee engagement acts as a mediating variable in the relationship between workplace spirituality and OCB. Conclusion: Teachers, as an important element in the world of education, are required to always be engaged and show OCB, both towards students, colleagues and the school where they work. With this, teachers will enjoy their work and feel that their work is like educating their own children. Keywords: Workplace spirituality, organizational citizenship behavior, employee engagement.DOI: http://dx.doi.org/10.23960/jpp.v14.i1.202420
PENGARUH KOMPOSISI DAN DOSIS MEDIA TERHADAP PERTUMBUHAN CACING SUTRA (Tubifex sp.) Lumbessy, Salnida Yuniati; Hafsah, Hafsah; Lumbessy, Salnida Yuniarti; Lestari, Dewi Putri
Journal of Fish Nutrition Vol. 3 No. 2 (2023): Journal Of Fish Nutrition
Publisher : Journal of Fish Nutrition

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jfn.v3i2.1423

Abstract

This study aims to analyze the effect of media composition and dose on the growth of silkworms. The test animals used in this study were silkworms (Tubifex sp.). The method used in this study was an experimental method using a completely randomized design (CRD) consisting of 5 treatments and 3 replications in order to obtain 15 experimental units, namely P1 (50% fermented chicken manure, 25% fermented tofu dregs and 25% tapioca meal), P2 (50% sludge, 25% fermented tofu dregs and 25% tapioca meal), P3 (50% fermented chicken manure, 25% fermented tofu dregs and 25% fermented bran), P4 (50% mud, 25% tofu dregs fermented and 25% Fermented Bran), P5 (25% fermented chicken manure, 25% mud, 25% fermented tofu dregs, 25% Fermented Bran). The results showed that there was no effect between treatments on absolute growth and productivity but the use of substrates in silkworm cultivation for 30 days with a composition of 25% fermented chicken manure, 25% mud, 25% fermented tofu dregs and 25% fermented bran could increase absolute growth. silk worms amounted to 7.2 g and a productivity value of 0.76 g / cm2.
Meningkatkan Ekonomi Keluarga Melalui Pelatihan Merajut bagi Ibu PKK di Kecamatan Campalagiant Polewali Mandar Sulawesi Barat Syamsuri, Syamsuri; Hafsah, Hafsah; Hastuti, Hastuti; Yusal, Muh. Sri; Alang, Hasria
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 2 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i2.16147

Abstract

Merajut adalah salah satu keterampilan yang dapat dilakukan oleh kaum wanita, kapan dan di manapun. Kegiatan ini tidak membutuhkan dana yang besar dan bahannya pun mudah diperoleh. Hasil rajutan dapat bervariatif seperti tas, sepatu dan berbagai asesoris. Adanya permasalahan tentang kurangnya keterampilan pada ibu-ibu rumah tangga menjadi faktor pendorong tim dosen melakukan kegiatan ini. Kegiatan pelatihan ini adalah implementasi dari pengabdian masyarakat. Mitra kegiatan ini yaitu ibu-ibu rumah tangga dan PKK Desa Kenje. Tujuan kegiatan yaitu untuk meningkatkan pengetahuan dan keterampilan mitra sasaran melalui kegiatan merajut. Kegiatan ini dilaksanakan pada bulan Februari. Metode pelaksanaan kegiatan terdiri dari beberapa tahapan yaitu ceramah dan praktik serta pendampingan. Ceramah meliputi wawasan dan manajemen wirausaha dan dilanjutkan dengan pengenalan rajutan dan praktik merajut serta pendampingan untuk melihat progres hasil kreativitas para peserta. Pendampingan dilakukan melalui Whatsapp untuk mengevaluasi perkembangan hasil rajutan para peserta. Hasil kegiatan menunjukkan bahwa telah terjadi peningkatan pengetahuan dan keterampilan peserta. Umumnya peserta lebih tertarik membuat tas dibanding produk lainnya. Peserta berharap agar kegiatan seperti ini dapat terus dilakukan secara berkala.
The Effect of Using Eugenol Essential Oil of Clove Leaf as a Feed Additive on The Carcass Percentage and Carcass Components of Broiler Chickens Tahir, Muhammad; Hafsah, Hafsah; Widodo, Eko
Jurnal Agripet Vol 24, No 2 (2024): Volume 24, No. 2, October 2024
Publisher : Faculty of Agriculture

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17969/agripet.v24i2.28042

Abstract

Eugenol, derived from clove leaf essential oil, possesses antibiotic, antifungal, anti-inflammatory, and antioxidant properties. This study aimed to evaluate the effects of eugenol as a feed additive on carcass percentage and carcass components in broiler chickens. A Completely Randomized Design (CRD) was used, with four treatments and five replications. Two hundred 1-week-old chicks with an average initial body weight of 142.257.75 g were allocated into 20 cage plots. The treatments were: E0 (Basal ration), E1 (Basal ration + 0.5% eugenol), E2 (Basal ration + 1.0% eugenol), and E3 (Basal ration + 1.5% eugenol). Carcass percentage and carcass component percentages were measured. Analysis of variance revealed a highly significant effect (P0.01) on carcass percentage and upper thigh percentage; a significant effect (P0.05) on the percentage of breast, wings, and back; and no significant effect (P0.05) on the percentage of the lower thigh. The 1% eugenol treatment achieved the highest carcass percentage (77.751.04%), breast percentage (39.020.61%), and upper thigh percentage (17.800.09%) compared to other treatments.
WEBINAR SEBAGAI SARANA SOSIALISASI PENGOLAHAN LIMBAH ORGANIK MENJADI EKO-ENZIM Hafsah, Hafsah; Mustikasari, Diah; Lestari, Tami Rahma; Widodo, Andreas Krisbayu Ratri; Agustiani, Rina Dwi; Riani, Sri; Ekawandani, Nunik; Mangkurat, R. Stevanus Bayu
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1490

Abstract

Sampah organik yang dihasilkan dari aktivitas antropogenik dan industi telah menjadi salah satu sumber pencemar yang dapat mengganggu eksistensi lingkungan. Berbagai upaya telah dilakukan untuk meminimalkan keberadaan sumber pencemar tersebut, termasuk mengolahnya menjadi produk yang lebih bermanfaat. Eko-enzim adalah salah satu produk yang dapat dihasilkan dari sampah organik yang diproses melalui proses fermentasi anaerobik. Kegiatan pengabdian masyarakat secara daring yang dikemas melalui webinar ini bertujuan sebagai sarana komunikasi dan media sosialisasi untuk menggugah kesadaran masyarakat tentang urgensi pengelolaan limbah organik serta memberikan wawasan baru dalam pengolahan limbah organik menjadi produk yang lebih bermanfaat berupa eko-enzim. Metode yang dilakukan adalah partisipatif melalui seminar online yang melibatkan 144 peserta dari berbagai latar belakang asal daerah, disiplin ilmu, profesi, dan status sosial. Hasil kegiatan ini menunjukkan bahwa adanya antusiasme peserta di dalam diskusi terkait pemanfaatan dan pengolahan sampah organik menjadi eko-enzim. Webinar ini juga mampu membangun pola komunikasi dan interaksi interpersonal yang baik, diskusi dan elaborasi materi menjadi lebih konstruktif, dan menjangkau banyak peserta dari berbagai daerah, disiplin ilmu, profesi, dan status sosial.
Management of Scientific Journals At State Islamic Religious College (PTKIN) and Lecturer Career Development in North Sumatra Budianti, Yusnaili; Asari, Hasan; Hafsah, Hafsah
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 02 (2023): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i02.4304

Abstract

This study aimed to map journal management issues at State Islamic Religious College (PTKIN) in North Sumatra. It used the descriptive qualitative method, focusing on journal institutions and rankings, financing, coaching activities, and improving lecturer careers. Data were collected using observation, a document study, FGDs with journal managers, lecturers, and structural leaders, and analyzed using an interim analysis from McMillan and Schumacher. The results showed that the scientific journal management at State Islamic University (UIN) in North Sumatra varied, and most did not fulfill the National Journal Accreditation (Arjuna) standards. It has not fully referred to the standard guidelines for journal management, and only 25% have been accredited. Furthermore, budget allocation is limited but improving. There are several coaching activities, including increasing the competence of journal management resources through training and workshops and maximizing the function of the Academic Writing Center (AWC). The coaching activities also include improving lecturer rank database, assistance in writing and publishing articles, socializing techniques for calculating lecturer credit scores, and cooperation between Indonesia’s PTKIN and foreign colleges. The journal development activities have not been maximized in supporting lecturer careers. Most lecturers at State Islamic University of North Sumatra have the rank of Lecturer and Head Lecturer and face difficulties advancing their careers. Therefore, it is necessary to formulate effective ways to link journal development and smooth promotion of lecturers.
Customer satisfaction index in Indonesian student micro credentials program Bismala, Lila; Siregar, Gustina; Andriany, Dewi; Handayani, Susi; Hafsah, Hafsah; Hasibuan, Lailan Safina; Arda, Mutia; Putra, Yudha Andriansyah; Manurung, Yayuk Hayulina
Journal of Education and Learning (EduLearn) Vol 18, No 4: November 2024
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/edulearn.v18i4.21653

Abstract

The Indonesian Student Micro-Credentials Program implemented by Universitas Muhammadiyah Sumatera Utara (UMSU) carries 5 courses, all of which are carried out online, in a relatively short time within 2 months. The learning objectives, which are intended to create practical skills, require students to master the courses they follow, thus causing many problems, which have an impact on the satisfaction of the participants of this program. This study aims to measure the customer satisfaction index (CSI) of participants in this program. Of the 514 participants who were used as respondents, 279 respondents filled out the google formula, and the response rate was 54%. The results showed that the CSI value of the program was 0.85, which means that the participants were very satisfied with the implementation of this program at UMSU. Based on the assessment of it is quality, the dimension assessment is carried out in order of the highest average value, namely this program (4.48), interaction and flexibility (4.33), managers (4.24), lecturers (4.23), students (4.20), assessment (4.16), process (4.14), content design (4.15), partners (4.11), and technology (4.05). Based on the assessment of the level of importance or expectation of this program, the dimension assessment is carried out in order of the highest average value, namely this program (4.47), interaction and flexibility (4.38), managers (4.23), lecturers (4.22), process (4.17), content design (4.17), students (4.13), peer (4.13), assessment (4.11) and technology (4.04).
Implementation of the Minister of Religious Affairs Regulation No. 20 of 2019 on Marriage Registration Among Muslims in Simpang Kanan District, Aceh Singkil Regency Mahdi, Zarman; Tanjung, Dhiauddin; Hafsah, Hafsah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5557

Abstract

This study examines the implementation of the Minister of Religious Affairs Regulation No. 20 of 2019, focusing on marriage registration among the Muslim community in Simpang Kanan Subdistrict, Aceh Singkil Regency. The regulation mandates a minimum age of 19 years for both brides and grooms. However, challenges persist, particularly regarding young marriages and the community's understanding of marriage registration requirements. Utilizing a qualitative approach, including observation, documentation, and interviews, this research reveals that while the regulation has been generally applied, some provisions remain inadequately implemented. Key issues include incomplete documentation by prospective couples and a lack of awareness regarding the regulation's Article 7, which leads to the rejection of marriage registration in cases of administrative errors. The study suggests that the Office of Religious Affairs should enhance its socialization efforts and collaborate more closely with local authorities to ensure the proper application of the regulation and the accuracy of population data. These findings underscore the need for continued efforts to improve the understanding and implementation of marriage regulations in the region.
PELATIHAN PENYUSUNAN BUKU TEKS PPKN BAGI GURU DALAM MENUNJANG PROSES PENGUSULAN KEPANGKATAN DAN GOLONGAN DI SD I ‘AISYIYAH MATARAM Hafsah, Hafsah; Maemunah, Maemunah; Sakban, Abdul
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.19140

Abstract

ABSTRAKPendidikan adalah salah satu aspek penting dalam pengembangan sumber daya manusia. Guru sebagai garda terdepan dalam memberikan Pendidikan memiliki peran yang sangat vital dalam membentuk generasi muda yang berkualitas. Guna meningkakan kompetensi dan profesionalisme guru, perlu adanya upaya peningkatan kualitas dan pengetahuan melalui pelatihan yang relevan. Kegiatan pengabdian ini bertujuan untuk memberikan dukungan dan pemahaman kepada para Guru di SD I ‘Aisyiyah Mataram tentang pentingnya buku teks PPKn dalam meningkatkan kualitas pengajaran dan penelitian di lingkungan sekolah. Metode kegiatan berupa pelatihan, ceramah dan diskusi. Mitra sasaran dalam kegiatan ini adalah guru-guru di SD I ‘Aisyiyah Mataram berjumlah 15 orang. Kegiatan pengabdian ini terlaksana dengan lancar dan sukses, keterlibatan mitra 100% menerima kegiatan pelatihan yang dilaksanakan, disamping itu mitra menginginkan kegiatan yag sama terus dilakukan setiap tahun terutama pembahasan tentang pembelajaran terbaru, pelatihan PTK dan kegiatan pengabdian lainnya yang mendukung tugas guru di era industry 4.0. Kata kunci : pendidikan; pelatihan; buku teks. ABSTRACTEducation is an important aspect of human resource development. Teachers, as the front guard in providing education, have a very vital role in forming a quality young generation. In order to increase teacher competence and professionalism, efforts need to be made to improve quality and knowledge through relevant training. This service activity aims to provide support and understanding to teachers at SD I 'Aisyiyah Mataram about the importance of PPKn textbooks in improving the quality of teaching and research in the school environment. Activity methods include training, lectures, and discussions. The target partners in this activity are 15 teachers at SD I, 'Aisyiyah Mataram. This service activity was carried out smoothly and successfully. 100% partner involvement received the training activities carried out. Besides that, the partners want the same activities to continue to be carried out every year, especially discussions about the latest learning, PTK training, and other service activities that support teachers' duties in the industrial era. 4.0 . Keywords: education; training; textbook.
Co-Authors Abdul Muiz Abdul Sakban Abisyofian, Abisyofian Adel, Nugrah Elsanti Adhika Noorindra, Adhika Adi, Krisna Adriyan, Leodri Afni Afni Ahmad Afandi Akbari, Myrza Alpiana, Alpiana Andi Pertiwi Damayanti Andini, Meli Asnan Haedar, Khairil Asrul Muslim Asya Nur, Rezki Ayu Indari Budianti, Yusnaili Budiarsani, Ni Luh Candra candra Dewi Andriany Dewi Putri Lestari, Dewi Putri Diah Mustikasari Diah Rahmawati Djuwantoko Djuwantoko Dodi Arianto Dwi Sulistiawati Eko Widodo Elvieta, Elvieta Fachri Rinaldy Febrianti, Fani Feratiwi, Feratiwi FIRMAN UMAR, FIRMAN Firmansyah, Nunung Agus Gaffar Hafiz Sagala Gobel, Minarni Gunawan Gunawan Gustina Siregar Haeruddin, Hasriani Hapzi Ali Harlina Harlina Hasan Asari Hasibuan, Muhammad Zakir Hasria Alang Hastuti Hastuti Hi Panu, Rasmi Hisyamsyah Dani, Muhammad Hrp, Winda Yani Idayati, Irma Ishfi, M. Hasan Jasruddin Daud Malago Jessica Pati Weking, Cornelia Joni Safaat Adiansyah Kaswari, T Khoeroh, Himatul Kustono Kustono Lailan Safina Hasibuan Lestari, Myrna Lestari, Tami Rahma Lila Bismala Lisni, Lisni Lumbessy, Salnida Yuniarti Lumbessy, Salnida Yuniati M. Yogi Riyantama Isjoni Mahanani, Dila Mahdi, Zarman Mangkurat, R. Stevanus Bayu Manurung, Yayuk Hayulina MARSETYO MARSETYO Matsum, Hasan Melani, Aria Tuti Mochammad Imron Awalludin Muhammad Salahudin, Muhammad Muhammad Syukri Albani Nasution Muhammad Tahir Muhammad Yusril Mulyati Mulyati Munadirah, Munadirah Muslimin Muslimin Muspa, Ade Mutia Arda, Mutia Muttaqin, zedi Nirwana, Sri Nora Santi, Nora Nunik Ekawandani Nur Heri Cahyana Nurhasanah Nurhasanah Nurjannah, Salma Nurkhadijah, Nurkhadijah Nurul Huda Nurwijayanti Nuun Marfuah OK, Azizah Hanum Panggabean, Nurul Huda Pani, Zulae Paradilla, Dista Parlaungan, Parlaungan Pasaribu, Nico Saputra Putra, Yudha Andriansyah Putrawan, Durio Putri, Wan Hafizah Ainun Syah Rahma Lestari, Tami Ramadhan Syahmedi Siregar Ramdhansyah Ramdhansyah Reski, M. Resmini, Wayan Rina Dwi Agustiani Ruslan Ruslan Saddam Saddam Safina Hasibuan, Lailan Sakban, Abdul Salmuddin, Salmuddin SANGKALA IBSIK, SANGKALA Sania, Sania Selvy Mozin Sinaga, Ali Imran Siregar, Hasan Sakti Siregar, Hasan Sakti Siregar, Pipi Darsina Siregar, Rahmad Bahagia Siswahyudianto Siswandi, Rudi Solihah, Mar’atus Solin, Rizky Fajar Sri Riani Sri Sarjuni Suanta, I Made Sulistia, Ziha Susanto, Yohanes Susi Handayani Syafruddin Syam Syahruddin, Muh. Syaiful Amri Saragih Syamsuri Syamsuri Syamsuri Tanganam, Mujihad Akbar Tanjung, Dhiauddin Tarsono Tri Yuwanta Valentina, Ana Widodo, Andreas Krisbayu Ratri Winata, Aliahardi Y.Tantu, Rizal Yudha Andriansyah Putra Yudhi Lestanata Yusal, Muh Sri Yusuf Yusuf Zakiyah Darojat, Annisa Zulia Hanum