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Analisis Laporan Keuangan Pada Usaha Mikro, Kecil, Dan Menengah Yang Ada Di Kota Ambon Tiara Tiara; Jeclin Huwae; Rizal M Tanassy; Masita Latupono; Bryan Pelo
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.341

Abstract

This study aims to provide an overview of the preparation of financial statements for MSMEs. This research takes the object of the Groceries business (Ica Kiosk) which was founded in 2018, and is located in Mardika, Rijali Village, Ambon City. Data collection is done through interviews. The results of the study show that the financial reports made are still not in accordance with SAK. Then, the information contained in financial reports is still simple and still financial from practitioners. The obstacles faced by owners in making financial reports are the lack of time allocation they have and the assumption that making financial reports is complicated and difficult for owners to understand.
Bakti Sosial Khitanan Massal di Manggala Antang Makassar Hasiba Hasiba; Erna Kassim; Tiara Tiara
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 1 (2021): Januari : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v1i1.974

Abstract

The tradition of circumcision in Indonesia has been known since ancient times, especially since the arrival of Islam to the archipelago. However, it should be remembered that the tradition of circumcision has actually been around since humans first appeared on earth. Prophet Adam was the first human to undergo circumcision. Apart from the religious aspect, the practice of circumcision also has a positive impact on health and can prevent diseases caused by lack of hygiene of the male genital organs. The World Health Organization (WHO) stated in 2018 that circumcision can help prevent the transmission of HIV/AIDS and cancer. The Ministry of Health also revealed in 2017 that circumcision can prevent the accumulation of dirt or smegma and avoid phimosis. These two conditions can trigger infections in the genital organs of babies and children. However, sometimes the implementation of circumcision is hampered by significant costs, which makes some families postpone the implementation of circumcision. One effort to ensure that every child can undergo circumcision is by holding mass circumcision activities. Through mass circumcision, it is hoped that many children in Indonesia can undergo circumcision, so that it can improve the health status and growth of children in Indonesia.
Uji Kadar Protein pada Pakan Ikan Patin Menggunakan Metode Kjeldahl Tiara Tiara; Jon Efendi
Jurnal Pendidikan Kimia, Fisika dan Biologi Vol. 1 No. 5 (2025): September : Jurnal Pendidikan Kimia, Fisika dan Biologi
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupenkifb.v1i5.642

Abstract

Feed is a key component in catfish (Pangasius hypophthalmus) cultivation because it directly affects the growth rate, health, and productivity of the fish. Among the various nutrients contained in feed, protein plays a crucial role, particularly in the formation and repair of fish body tissues. Adequate protein content supports optimal growth, while protein deficiency can reduce productivity. Therefore, analyzing protein levels in feed is essential to ensure its quality. This study aimed to analyze protein levels in catfish feed using the Kjeldahl method. The analysis was conducted at the Pekanbaru Center for Standardization and Industrial Services (BSPJI). The Kjeldahl method was chosen because it is known to have a high level of accuracy and reliability. The procedure involves three main stages: destruction, distillation, and titration. The working principle of this method is to convert organic nitrogen in the sample into ammonia, which is then captured and measured to determine nitrogen levels, which are then converted to protein levels. In this study, five feed samples with codes U-139 to U-142 were used. The test results showed that the protein content of the samples ranged from 20.44% to 23.09%. Furthermore, a Relative Percent Difference (RPD) value of 0.0013% was obtained, indicating a very high level of measurement precision. The analysis results were then compared with the fish feed quality standards based on SNI 2534:2006, and it was found that all samples met the minimum protein content requirements. Thus, this study confirms the effective and accurate use of the Kjeldahl method in analyzing protein content in catfish feed. These results also provide important information for farmers and feed producers in ensuring the quality of feed used to support catfish farming productivity.
Nilai Moral Sebagai Pembentukan Karakter Dalam Kumpulan Cerita Rakyat Bukit Batu Suli Kalimantan Tengah Dituliskan Oleh Rensi Sisilda Dan Implikasi Terhadap Pembelajaran Sastra Di SMP Tiara Tiara; Albertus Purwaka; Paul Diman; Lazarus Linarto; Isti Prihatini; Yusella Hara; Mersi Yani
Bhinneka: Jurnal Bintang Pendidikan dan Bahasa Vol. 1 No. 2 (2023): Bhinneka
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/bhinneka.v1i2.406

Abstract

Penelitian ini menganalisis mengenai nilai moral untuk pembentukan karakter dalam cerita rakyat Bukit Batu Suli yang dituliskan oleh Rensi Sisilda. Oleh karena itu, penelitian ini bertujuan untuk menganalisis: (1) nilai moral untuk pembentukan karakter yang terdapat pada cerita rakyat Bukit Batu Suli (2) implikasi terhadap pembelajaran sastra di SMP kelas VII. Dari tujuh nilai moral hanya terdapat lima nilai moral yang terdapat dalam lima belas kutipan dalam cerita rakyat Bukit Batu Suli yang dituliskan oleh Rensi Sisilda. lima nilai moral untuk pembentukan karakter tersebut yaitu: (1) Bertanggung Jawab (Malalus gawi dengan bahalap) yaitu kesediaan dalam melakukan apa yang harus dilakukan dengan sebaik mungkin, (2) Keberanian (Menteng ureh) yaitu kesetiaan terhadap suara hati untuk mempertahankan sikap yang diyakini sebagai suatu kewajiban, (3) Kerendahan Hati (Bajenta bajurah) yaitu suatu sikap yang tidak berlebihan atau menyombongkan diri, dan (4) Kritis (Pintar harati) adalah tindakan untuk megoreksi atau memberikan saran baik terhadap segala kekuatan, kekuasaan dan wewenang. Hasil analisis lima nilai moral untuk pembentukan karakter yang paling dominan adalah sikap kritis yang terdapat dalam tujuh dari lima belas kutipan cerita rakyat Bukit Batu Suli yang ditulis oleh Rensi Sisilda. Kemudian hasil temuan data ini dapat diimplikasikan pada pembelajaran sastra di SMP kelas VII, sesuai KD 3.15 Mengidentifikasi informasi tentang fabel/legenda daerah setempat yang dibaca dan didengar. Setelah mempelajari materi ini, siswa dapat mempelajari apa itu nilai moral untuk pembentukan karakter. Perserta didik juga dapat menemukan nilai moral dalam cerita yang dibaca dan didengar.
Implementasi Prinsip Kesetaraan Gender dalam Pendidikan Perspektif Hukum Islam Nurul Hanifa Azzahra; Tiara Tiara; Kurniati Kurniati
JURNAL HUKUM, POLITIK DAN ILMU SOSIAL Vol. 4 No. 4 (2025): Desember: JURNAL HUKUM, POLITIK DAN ILMU SOSIAL
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jhpis.v4i4.5762

Abstract

Gender equality in Islamic education in Indonesia is increasingly relevant amid growing awareness of women's roles. Normatively, Islamic law emphasizes al-musāwah (equality) and al-‘adl (justice), but its implementation faces structural and cultural barriers, creating a gap between syariah ideals and practices in educational institutions. This research analyzes the concept of gender equality in Islamic law, identifies legal-social obstacles, and formulates syariah-based solutions for inclusive Islamic education. Employing qualitative library research and descriptive-analytic analysis, the study explores maqāṣid al-syarī‘ah, contextual ijtihād, and khalīfah fī al-arḍ.Findings: Equality is theologically recognized but remains formal; barriers stem from patriarchal fiqh interpretations and cultures that subordinate women. Solutions: Contextual reinterpretation and gender-just policies for equitable Islamic education. The research findings show that although gender equality is recognized in Islamic theological principles, in practice, significant obstacles stem from patriarchal and cultural interpretations of Islamic jurisprudence that place women in a subordinate position. Therefore, contextual reinterpretation and the implementation of more gender-just policies in Islamic education are needed to create a just and equitable learning environment.