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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 Palan

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.
Penerapan Kaidah Nun Sukun pada Pembelajaran Tahsin Tiara Tiara; Dahniar Dahniar; Elviani Elviani
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 4 No. 4 (2026): Juli: Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v4i4.2110

Abstract

This study aims to analyze the implementation of the rules of nun sukun in Qur’anic tahsin learning and to evaluate the effectiveness of the instructional methods used in improving students’ ability to recite the Qur’an fluently and accurately. The rules of nun sukun, which include izhar, idgham, iqlab, and ikhfa, are essential components of tajwid that must be understood and applied correctly to ensure proper Qur’anic recitation. This research employed a qualitative approach with a descriptive-analytical design. The participants were students enrolled in a Qur’anic tahsin program at an Islamic educational institution who experienced difficulties in applying the rules of nun sukun. Data were collected through observation, interviews, and documentation and were analyzed using descriptive qualitative techniques. The findings revealed that the most frequent errors occurred in the application of izhar and ikhfa, while mistakes in idgham and iqlab were also commonly found. The primary factors contributing to these difficulties were the dominance of theory-based instruction and the limited opportunities for structured and continuous practical exercises. The study further found that learning methods emphasizing direct practice, repeated exposure to Qur’anic verses, teacher modeling, and individualized feedback were more effective in enhancing students’ understanding and application of the rules of nun sukun. The research concludes that systematic and practice-oriented instructional strategies play a significant role in improving the quality of Qur’anic recitation. The results are expected to serve as a reference for tahsin teachers and Islamic educational institutions in developing more effective and practical tajwid teaching methods to improve students’ recitation skills.
Rekonfigurasi Etika Administrasi sebagai Determinan Mutu Pelayanan Aparatur Sipil Negara dalam Mewujudkan Prinsip Good governance di Kota Palangka Raya Aprilya Fransisca Natasya; Ica Sridewi; Tiara Tiara
Jurnal Manajemen Kewirausahaan dan Teknologi Vol. 2 No. 4 (2025): Desember: Jurnal Manajemen Kewirausahaan dan Teknologi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumaket.v2i4.1075

Abstract

This study provides an in-depth examination of the relationship between the implementation of administrative ethics and the quality of civil service performance within the framework of good governance principles in Kota Palangka Raya. Employing a qualitative–descriptive approach grounded in literature-based analysis, this research explores various empirical findings related to public service practices, bureaucratic transparency, regional asset management, and the integrity of civil servants. The analysis reveals that administrative ethics have not been fully internalized, as evidenced by persistent delays in service delivery, employee absenteeism, convoluted procedures, low responsiveness, and weak accountability and regulatory compliance. These conditions indicate a substantial gap between ideal ethical standards and actual administrative practices. The findings further confirm that core values of administrative ethics—such as integrity, discipline, responsibility, transparency, and professionalism—play a determinant role in realizing good governance principles, including transparency, effectiveness, efficiency, accountability, and the rule of law. This study asserts that strengthening administrative ethics is a strategic prerequisite for improving civil service quality and restoring public trust. The implications highlight the need for continuous capacity-building, enhanced integrity among civil servants, and strengthened oversight mechanisms to establish an equitable, accountable, and citizen-oriented system of governance.
Etika Administrasi Kepegawaian dan Peningkatan Kualitas Pelayanan Publik: Analisis Profesionalisme ASN pada Dinas ESDM Provinsi Kalimantan Tengah Griselda Okta Viani; Helsa Aprilia H Mamud; Tiara Tiara
Jurnal Manajemen Kewirausahaan dan Teknologi Vol. 2 No. 4 (2025): Desember: Jurnal Manajemen Kewirausahaan dan Teknologi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumaket.v2i4.1078

Abstract

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.
EFEKTIVITAS PENDIDIKAN KESEHATAN BANTUAN HIDUP DASAR TERHADAP PENGETAHUAN KADER DASAWISMA tiara tiara; Sudarti Sudarti; Maghfira Anggreini; Nadia Novitasari; Insani Tiara Tirta; Hestika Ardianty; Nur Rahmadhaniah; Nurcahyani Putri Rahmadani; Nur Aisyah; Maajid Surya Putra Ashari; Bachtiar Safrudin; Lenny Retnawati
Jurnal Keperawatan Dirgahayu (JKD) Vol 7 No 2 (2025): October
Publisher : Unit Penelitian dan Pengabdian Kepada Masyarakat, STIKES Dirgahayu Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52841/jkd.v7i2.668

Abstract

Cardiac arrest is a medical emergency that requires a quick response from first responders to increase the chances of survival. Dasawisma cadres, as part of the community, play an important role in providing first aid, so it is necessary to increase their knowledge through structured health education. This study aims to determine the effectiveness of health education on Basic Life Support in improving the knowledge of Dasawisma cadres. The research method used an intervention design with a sample of 14 Dasawisma cadres in Air Putih Village, Samarinda Ulu District who participated in a series of health education activities in the form of lectures, interactive discussions, demonstrations, and hands-on practice with teaching aids. Data were collected through pretest and posttest instruments to assess changes in the knowledge of Dasawisma cadres. The results showed a significant increase in the knowledge category from 35.7% before the intervention to 92.9% after the training. This increase indicates that the health education provided was able to improve the cadres' understanding of cardiac arrest recognition and the correct implementation of chest compressions. These findings prove that educational activities accompanied by direct demonstrations are effective in improving cadres' preparedness in handling emergencies. In conclusion, basic life support health education has been proven to significantly improve cadres' knowledge. It is recommended that similar training be conducted periodically and supplemented with practical evaluations so that cadres' skills are maintained and can be applied when emergencies occur in the community.
PEMANFAATAN KLINIK VCT OLEH KELOMPOK BERESIKO DAN FAKTOR-FAKTOR YANG BERHUBUNGAN Marlinda Muspardi; Tiara Tiara; rizky wijayanti
HealthCare Nursing Journal Vol. 4 No. 2b (2022): EDISI PROSIDING WEBINAR NASIONAL DAN DISEMINASI HASIL PENELITIAN “PERAN KOMPLE
Publisher : LP3M Universitas Muhammadiyah Tasikmalaya

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

Abstract

Pendahuluan: VCT merupakan entrypoint untuk memberikan perawatan, dukungan dan pengobatan bagi penderita HIV/AIDS. Pelaksanaan VCT dapat dipengaruhi faktor pengetahuan,dukungan keluarga dan sikap petugas kesehatan. Tujuan penelitian mengetahui hubungan antarapengetahuan, dukungan keluarga dan sikap petugas kesehatan terhadap pemanfaatan klinik VCT. Metode: Desain penelitian survey analitik dengan pendekatan cross sectional. Populasi penelitian merupakan kelompok beresiko terhadap HIV/AIDS, jumlah sampel 79 orang diambil dengan purposive sampling. Instrumen penelitian menggunakan kuisioner yang telah dilakukan uji validitas dan reliabilitas. Analisa data dengan uji Chi-Square. Hasil dan Pembahasan: Karaktersitik responden sebagian besar jenis kelamin laki-laki, berstatus LSL, pengetahuan kategori kurang, dukungan keluarga baik dan sikap petugas baik. Analisia bivariate didapat ada hubungan pengetahuan dengan pemanfaatan klinik VCT (p-value 0,007, ada hubungan dukungan keluarga dengan pemanfaatan klinik VCT (p-value 0,002) namun tidak ada hubungan sikap petugas dengan pemanfaatan klinik VCT (p-value 0,419). Pengetahuan dan dukungan keluarga sangat penting untuk meningkatkan perilaku kelompok beresiko memanfaatkan klinik VCT. Simpulan dan Saran: Pengetahuan dan dukungan keluarga menjadi domain penting dan perluditingkatkan agar seluruh kelompok beresiko dengan status apapun dapat meningkatkan perilaku pemanfaatan klinik VCT. Diharapkan sikap petugas kesehatan dan pelaksanaan pendidikan kesehatan secara terstruktur kepada masyarakat tentang pentingnya manfaat klinik VCT dapat ditingkatkan.