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All Journal REZ PUBLICA Jurnal Pertanian Agros Saintifik : Jurnal Matematika, Sains, dan Pembelajarannya Akuatikisle: Jurnal Akuakultur, Pesisir dan Pulau-Pulau Kecil Jurnal Ekonomi INVOICE : JURNAL ILMU AKUNTANSI Agrikan: Jurnal Agribisnis Perikanan Jurnal Indonesia Sosial Teknologi IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat ABDIMAS KAUNIAH JURNAL RISET DIWA BAHARI EduBase: Journal of Basic Education Jurnal Lamellong: Pengabdian Kepada Masyarakat Jurnal Perikanan Sultra Jurnal Pengabdian Masyarakat Welfare: Jurnal Pengabdian Masyarakat Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Balance: Jurnal Ekonomi Journal of Innovation and Sustainable Services
Harianti Harianti
Universitas Muhamadyah Pare-Pare, Jalan Jenderal Ahmad Yani Km. 6 Parepare. Telepon 0421-25524 Faks. 22757 Sulawesi Selatan.
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Accounting Treatment of Zakat at the National Zakat Agency (Baznas) of Nunukan Regency Fadli, Zahri; Astika, Sri; Herlina, Herlina; Harianti, Harianti
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study aims to evaluate the accounting treatment of zakat at the National Zakat Agency (BAZNAS) of Nunukan Regency in accordance with the implementation of PSAK 109. Using a qualitative descriptive method with a comparative analysis approach, the study finds that BAZNAS Nunukan generally complies with PSAK 109 in terms of recognition, measurement, presentation, disclosure, and financial reporting. Zakat income and expenditure are recognized on a cash basis, aligning with PSAK 109 provisions. Although the agency has not yet received non-cash zakat assets, it applies prevailing market prices for valuation purposes. The agency demonstrates transparency in disclosing the distribution of zakat, infaq, and sadaqah (ZIS) funds, and its financial reports include a statement of financial position, statement of changes in funds, cash flow statement, and notes to the financial statements. However, challenges remain in fully optimizing the efficiency and transparency of zakat management. This study highlights the importance of standardized accounting practices to improve accountability in zakat institutions. Future research is recommended to explore the integration of digital technologies in zakat financial management systems. This study contributes to the development of Islamic financial reporting by reinforcing the relevance of PSAK 109 in enhancing institutional governance and stakeholder trust.
Membangun Kemandirian Ekonomi Santri: Optimalisasi Literasi dan Hukum Syariah dalam Praktik Kewirausahaan di Pesantren Muhsyanur, Muhsyanur; Hasriadi, Hasriadi; Danil, Harling; Rahmi, Muarifah; Amiruddin, Ahmad Rijal; Wahyuni, Sri; Wafiyah, Ummul; Arsyad, Ahmad Yamani; Amiruddin, Amiruddin; Sapri, Hasri Amaliah; Harianti, Harianti; Hasbi, Muhammad; Nur, Muh. Yasin Ceh
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Welfare : March 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i1.2150

Abstract

This community service research aims to empower santri at the As'adiyah Islamic Boarding School Lapai Branch through an integrative approach that synergizes Indonesian language literacy, Islamic economic law, character education, and entrepreneurship. The implementation method uses a participatory approach with stages of preparation, needs identification, collaborative planning, scientific aspect integration, and student bazaar implementation. Results show significant improvements in santri capabilities, with 18 out of 25 business groups achieving sales targets. Program impacts include institutional transformation of the pesantren, improved literacy, understanding of Islamic economics, and Islamic character formation. The research conclusion affirms the effectiveness of a holistic approach in empowering santri and the potential of pesantren as an adaptive educational institution.
The Influence of Trust on Public Intention to Buy in Nunukan Regency (Case Study Lazada Online Store) Aida, Nur; Putra Supardi, Rezky; Harianti, Harianti
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 2 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i2.913

Abstract

This study aims to determine if trust affects public intention to do online purchasing. The sample used for this research consisted of as many as 42 individuals who had shopped on the online marketplace (Lazada) and was collected using quota sampling. This study's data acquisition method was questionnaires. Quantitative data is employed, and SPSS 20 is utilized for data administration. The validity test, reliability test, determinant test (R2), partial test (T), and simple linear regression test are utilized as data analysis techniques. The magnitude of these variables' influence was measured using simple linear regression, the coefficient of determination, and the T-test. The straightforward linear regression test calculation yielded Y = 0.084 based on the study's findings. After comparing the t-count of 4.094 to the t-table of 2.021, it can be concluded that variable X significantly affects variable Y. The coefficient of determination is 0.18 percent, while other factors influence the remaining 0.82 percent.
Traditional Fermentation Process of Lais Fish (Cryptopterus Bicirrhis) in Butas Bagu Village, Sembakung District, Nunukan District, North Kalimantan Hajar, Siti; Novianti, Novianti; Harianti, Harianti
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 2 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i2.915

Abstract

North Kalimantan (Kaltara), the 34th province in Indonesia, with its capital city in Tanjung Selor, has very abundant natural resources (SDA) potential. North Kalimantan has a coastline of 3,515 km, which holds a variety of capture fisheries potential. To find out the traditional fermentation process of Sikalut and Lais (Kryptopterus) fish in Butas Bagu Village. The purpose of this final project is to learn about the traditional fermentation process of lais fish (Cryptopterus Bicirrhis). Starting from Washing 1, Filleting, Disposing of Stomach Contents, Washing II, Draining Water, Salting, Freezing for 24 hours, Adding Cassava Dregs, and Putting Fish in Jars. Traditional fish processing should be done at night; the goal is to prevent flies from landing on the ingredients, and it should be done with caution if the preparations are mixed with other ingredients apart from cassava pulp or rice.
Uji Mikrobakteri dan Iritasi Sabun Padat Rumput Laut Gracilaria Verrucosa Nurmaida, Nurmaida; Harianti, Harianti; Widayati Putri, Tri
Jurnal Riset Diwa Bahari (JRDB) Volume 1, Nomor 2, 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Institut Teknologi dan Bisnis Maritim Balik Diwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63249/jrdb.v1i2.12

Abstract

This study aims to determine the irritant properties of human skin to Gracilaria verrucosa solid soap preparations and organoleptic values. the method used was a pre-experimental design type one group pretestposttest and the data were described descriptively. The results showed that ALT and pH were highest in the control sample with values of 1.9 x 104 colonies/gram and 9.2, respectively. The highest organoleptic value is soap preparation without the addition of Gracilaria verrucosa with a value of 3.2 because it has an attractive appearance with a shiny clear colour. The conclusion of the results showed that the preparation of Gracilaria verrucosa solid soap with the composition of base soap, Gracilaria verrucosa, and essential oil did not irritate the skin of volunteers and organoleptically, the value of the level of Panelists' liking for Gracilaria verrucosa solid soap preparations was highest in soap preparations without the addition of Gracilaria verrucosa compared to soap preparations with the addition of Gracilaria verrucosa. soap preparations with the addition of Gracilaria verrucosa.
Analisis Daya Simpan Bajabu Ikan Bandeng (Chanos chanos) Wulandari, Sri; Harianti, Harianti; Saokani, Jawiana; Asriani, Ridha
Jurnal Riset Diwa Bahari (JRDB) Volume 1, Nomor 2, 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Institut Teknologi dan Bisnis Maritim Balik Diwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63249/jrdb.v1i2.14

Abstract

Bandeng merupakan salah satu jenis ikan yang banyak digemari karena merupakan jenis ikan yang paling banyak diproduksi untuk dikonsumsi. Penelitian ini dilaksanakan pada bulan Juli-Agustus 2023 di laboratorium UPT. Balai Penerapan Mutu Produk Perikanan (BPMPP). Tujuan penelitian ini adalah untuk mengetahui daya simpan ikan bandeng bajabu (Chanos chanos) asal Kabupaten Maros dan Kabupaten Pinrang. Penelitian ini menggunakan metode komparatif dengan menggunakan uji Independent sample T-test. Parameter yang diukur untuk mengetahui umur simpan adalah uji ALT dengan lama penyimpanan (0 hari, 14 hari, dan 30 hari) yang masing-masing perlakuan diulang sebanyak 3 kali. Parameter kadar air dengan lama penyimpanan (0 hari, 7 hari, 14 hari, 21 hari, dan 30 hari) dilakukan dengan 1 ulangan. Hasil penelitian menunjukkan bahwa hasil uji ALT bajabu Maros dan Pinrang mengalami peningkatan pada penyimpanan 0 hari, 14 hari, dan 30 hari, dimana hasil uji ALT tertinggi mencapai 8,6 x 103 untuk bajabu Maros dan 9,1 x 103 untuk bajabu Pinrang, keduanya pada saat penyimpanan. masa penyimpanan 30 hari. Sedangkan kadar air bajabu Maros mengalami peningkatan dari masa penyimpanan 0 hari, 7 hari, 14 hari, 21 hari, dan 30 hari, sedangkan kadar air bajabu Pinrang mengalami penurunan pada masa penyimpanan 14 hari, dimana kadar air tertinggi uji kadar mencapai 14,65% untuk bajabu Maros dan 8,31% untuk bajabu Pinrang, keduanya pada masa penyimpanan 30 hari.
Senyawa Bioaktif Serbuk Propagul Mangrove Rhizophora sp. Wulandari, Sri; Saokani, Jawiana Saokani; Harianti, Harianti; Mujahidah, Anni
Jurnal Riset Diwa Bahari (JRDB) Volume 1, Nomor 2, 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Institut Teknologi dan Bisnis Maritim Balik Diwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63249/jrdb.v1i2.18

Abstract

Mangrove mempunyai berbagai manfaat bagi kehidupan manusia dan lingkungan sekitarnya. Pemanfaatan mangrove untuk berbagai keperluan telah dilakukan sejak lama, namun pemanfaatan Rhizophora sp. propagul menjadi produk bernilai tambah belum banyak dikembangkan karena masih terbatasnya penelitian terhadap senyawa bioaktif bubuk propagul mangrove. Tujuan penelitian ini adalah untuk mengetahui kandungan senyawa bioaktif Rhizophora sp. bubuk propagul mangrove, dan Rhizophora sp. bubuk propagul mangrove dengan tambahan bubuk kopi arabika. Senyawa bioaktif fokus pada alkaloid, fenolik, saponin, flavanoid dan triterpenoid. Penelitian ini tergolong penelitian eksperimen, dimana Rhizophora sp. bibit mangrove diambil langsung dari Kawasan Ekowisata Mangrove Lantebung Kota Makassar yang kemudian dikupas, dipotong, direndam selama empat hari berturut-turut dengan penggantian air setiap hari, kemudian disangrai, digiling, disajikan dan diuji fitokimia untuk mendeteksi kandungan senyawa bioaktif. Hasil uji fitokimia menunjukkan bahwa sampel satu yang mewakili Rhizophora sp. serbuk buah bakau, dan sampel dua yang mewakili Rhizophora sp. bubuk buah mangrove yang ditambahkan bubuk kopi arabika, keduanya mengandung senyawa alkaloid, fenolik, dan saponin yang menunjukkan aktivitas antioksidan, serta tidak ditemukan senyawa flavanoid dan triterpenoid, sehingga dapat dijadikan sebagai bahan pangan alternatif dan memungkinkan untuk dimanfaatkan sebagai bahan pangan alternatif. obat alami karena mempunyai kemampuan sebagai antibakteri, antikolesterol, antihiperlipidemia, antivirus, antidiabetes, antiradang, antikanker dan antioksidan.
Analisis Tingkat Kesukaan dan Daya Simpan Asinan Rumput Laut (Gracillaria sp.) Wulandari, Sri; Harianti, Harianti; Andi Lawi, Yeni Savitri; Suprianto, Suprianto; Ningsih, Nining Adia
Jurnal Riset Diwa Bahari (JRDB) Volume 2, Nomor 1, 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Institut Teknologi dan Bisnis Maritim Balik Diwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63249/jrdb.v2i1.28

Abstract

Pickled Gracillaria sp. is a seaweed-based pickle. Seaweed is one of the seafood commodities that has many uses, economic value, and has a complete nutritional content. Pickled Gracillaria sp. is a form of processed diversification from seaweed, so this study aims to analyze the level of liking based on organoleptic tests, and the shelf life of processed Gracillaria sp. pickles. The processing of Gracillaria sp. into pickles and analysis of shelf life testing was carried out at the CV. LARS Production House. The research method used is quantitative descriptive method, while data analysis uses ANOVA. The results of the research on the level of favorability test based on the organoleptic test showed that the level of liking based on organoleptic tests is at 200C for texture, aroma, and taste. However, the color was preferred in the processed Gracilaria sp. at 300C. It can be seen that the majority of panelists dislike the texture, aroma, color and taste at 400C. While testing the shelf life of the anova test results showed that there was no real effect and influence on the shelf life testing of pickled products.
PENGARUH SEKTOR PARIWISATA DAN KEBUDAYAAN TERHADAP PENINGKATAN PENDAPATAN MASYARAKAT LOKAL KABUPATEN WAKATOBI SULAWESI TENGGARA Ikram, Muhammad; Fitrianti, A Nur; Harianti, Harianti
Jurnal Ekonomi Balance Vol. 10 No. 2 (2014): (December 2014)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v13i2.1912

Abstract

Penelitian ini bertujuan untuk mengetahui peran pemerintah dalam pengelolaan pariwisata di Kabupaten Wakatobi dan  faktor-faktor penentu yang mempengaruhi pengelolaan Pariwisata dan Budaya untuk meningkatkan pendapatan masyarakat lokal Kabupaten Wakatobi.Hasil penelitian menunjukkan bahwa masalah pariwisata merupakan masalah yang sangat mendesak, mengingat bahwa Indonesia kaya akan sumberdaya alam, baik dari segi aspek budaya, kearifan lokal dan potensi alam lainnya, Kabupaten Wakatobi sebagai salah satu tujuan wisata, sangat penting sebagai sumber pendapatan negara yang pelaksanaannya masih diperlukan kerja sama dari unsur pemerintah, stakeholder, masyarakat, untuk bersama-sama penyelenggaraan pariwisata profesional, di samping dukungan dalam bentuk kebijakan dalam pemberdayaan masyarakat. akan sangat membantu sehingga ketika para wisatawan baik lokal maupun internasional berkunjung akan dapat berinteraksi dengan masyarakat sekitar sehingga para tamu akan puas, daya tarik pariwisata adalah sinergi antara pesona alam, kearifan lokal masyarakat, budaya, perilaku sebagai formasi pembentukan wisatawan.
Workshop Peningkatan Keterampilan Pengolahan Dimsum Ikan Pada Kelompok PKK Desa Sicini Kabupaten Gowa Harianti, Harianti; Basir, Buana; Karim, Mutemainna; Rizal, Muh.
IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Vol 5, No 2 (2025): IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat
Publisher : Univeristas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/iptek.v5i2.80171

Abstract

Abstrak. Desa Sicini terletak di pegunungan Kabupaten Gowa yang masih mengandalkan tadah hujan dalam pertanian. Lahan persawahan dikelola dan berproduksi sekali dalam setahun sehingga pemenuhan kebutuhan hidup dan kesejahteraan, masyarakat Desa Sicini memerlukan perhatian dan pemberdayaan. Kegiatan workshop yang dilakukan ditujukan pada diversifikasi produk olahan ikan yaitu pengolahan dimsum ikan sebagai suatu usaha dalam pemenuhan gizi dan peningkatan pendapatan masyarakat di Desa Sicini. Metode Pembelajaran dan Aksi Partisipatif digunakan selama kegiatan workshop pengolahan dimsum ikan. Kegiatan ini dihadiri oleh 10 warga Desa Sicini. Evaluasi dilaksanakan pada akhir kegiatan. Evaluasi dilakukan menggunakan lembar angket. Berdasarkan hasil angket, diketahui bahwa kegiatan yang telah dilakukan membantu meningkatkan pengetahuan (100%) dan minat (50%) khususnya dalam pengolahan dimsum ikan. Kegiatan workshop membantu meningkatkan pengetahuan, keterampilan, dan minat kelompok PKK dalam pengolahan dimsum ikan. Kata Kunci: Workshop, dimsum ikan, kelompok PKK, Desa Sicini
Co-Authors ., Haerana Abdan Syakur, Abdan Alibas, Fadhila Aliem Bahri, Aliem Alifia, Frida Alwi, Siti Atika Amin, Haidir Amiruddin Amiruddin Amiruddin, Ahmad Rijal Andi Lawi, Yeni Savitri Angraeni, Husni Angreni, Husni Arsyad, Ahmad Yamani Asriani, Ridha Astika, Sri Awaluddin Awaluddin Awaluddin Awaluddin Buana Basir Burhanuddin Burhanuddin Cahyono, Indra Danil, Harling Fadli, Zahri Fitrianti, A Nur Hartati Hartati Hasriadi, Hasriadi Hasrianti, Hasrianti Hasriati Hasriati, Hasriati Hastian, Hastian Herlina Herlina Ibrahim, Muhammad Akmal Ikram, Muhammad Jamal, Besse Firma Jumrawati, Jumrawati Karim, Mutemainna Khairiyah, Zul Khairiyah, ⁠Zul Kustam, Sri Rukmini Muchtar, Muthahharah Muh. Rizal MUHAMMAD HASBI Muhammad Syarif Muhsyanur, Muhsyanur Mujahidah, Anni Murtini Murtini, Murtini Muskirah, Muskirah Ningsih, Nining Adia Novianti Novianti Nur Aida, Nur Nur Aisyah Humairah Nur, Muh. Yasin Ceh Nuraeni L Rapi Nurmaida Nurmaida, Nurmaida nurmaya, nurmaya Nurul Aspadilah Puguh, I Wayan Putra Supardi, Rezky Putri, Elis Eka Putri, Try Amelia Raden Mohamad Herdian Bhakti Rahmi, Muarifah Rajenah, Rajenah Rosmalah, Sitti Salam, Ayusal Saokani, Jawiana Saokani, Jawiana Saokani Sapri, Hasri Amaliah Sasmita, Farra Sinaga, Samuel Partogi Hasubungan Siti Hajar Sofyan, Jawiana Saokani Sofyan, ⁠Jawiana Saokani Sri Astika Sri Wahyuni Sri Wulandari Tao, Haeruddin Tao, Haerudin Umrawati, Wa Ode Wafiyah, Ummul Wayan Kantun Widayati Putri, Tri