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Pendampingan Pembuatan Laporan Keuangan dan Pembayaran Berbasis Digital pada Toko Kue Kasippi Kabupaten Majene Hasan, Asriani; Rizaldi, Andi Risfan; Hikmah, Hikmah
Amalee: Indonesian Journal of Community Research and Engagement Vol 4 No 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.3135

Abstract

The use of QRIS has increased, but it differs from the 3T areas in Indonesia. One of the 3T areas is Majene Regency, located in West Sulawesi Province. Therefore, this Community Service activity (PKM) aims to assist in making financial reports and digital-based payments. The partner in this PKM activity is the Kasippi Mitra Sejahtera Cake Shop. Making a QRIS account in this activity uses the Bank Mandiri Livin'usaha application. For assistance in making financial reports using the Buku Warung application. The PAR (Participatory Action Research) method approach is the type of method used in this PKM activity. This activity consists of the problem identification stage, the preparation stage, the program implementation stage, and the evaluation stage. The results obtained in this PKM activity are that Digital Payments using QRIS make it easy for the public to make transactions. The results of this PKM also provide knowledge about making digital financial reports. Therefore, this assistance activity for creating financial statements and digital-based payments can positively impact partners, namely implementing digital costs on their businesses and recording and making simple financial reports using an application. This aims to make partners better at managing their business.
UKURAN PERUSAHAAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MELALUI FINANCIAL DISTRESS Hikmah, Hikmah; Haldy, Muhammad; Wangdra, Yvonne
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8823

Abstract

This research aims to determine the influence of company size, company size and dividend policy on company value with financial distress as a mediating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The total sample tested was 30 companies, multiplied by 5 years of observations selected using purposive sampling techniques. The data analysis technique uses Partial Least Square (PLS) with the SmartPLS 4 program. The research results show that the variables of company size and dividend policy have a positive and significant effect on company value, while profitability has a negative and insignificant effect on company value. Company size, dividend policy have effect on financial distress, while profitability has no significant effect on financial distress, while the effect of financial stress on company value has a negative and significant effect.
Organoleptic Quality of Egg Chips at Various Types and Levels of Fillers Hikmah, Hikmah; Kartina, Kartina; Nahariah, Nahariah
Hasanuddin Journal of Animal Science (HAJAS) Vol. 5 No. 1 (2023)
Publisher : Faculty of Animal Science, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/hajas.v5i1.21379

Abstract

Egg chips are not yet common in society; therefore it is necessary to require attention for consumer assessments. Consumer ratings of egg chips indicate that consumers can accept egg chip products. The study aims to determine the effect of adding the types and levels of filler on the organoleptic quality of egg chips. Eighty-one eggs were used in the research. The studies were arranged based on a completely randomized design with a 3 x 3 factorial pattern with 3 replications. The first factor consisted of 3 types of fillers; there are tapioca powder, soybean protein isolate, and porang powder. The second factor was the level of filler (%) 3, 6, and 9 respectively. The parameters measured were egg chips' organoleptic quality (aroma, color, texture, and fondness). The results data indicated that the types and levels of fillers had a highly significant effect (P<0.01) on aroma egg chips. There was an interaction between types and levels of filler on the aroma. There was no significant difference (P>0.05) in color, texture, and fondness for egg chips. Adding the type and level of filler material could improve the organoleptic quality of egg chips. The addition of 9% of tapioca powder can increase the aroma of egg chips. Keywords: Egg powder, egg chips, organoleptic
Application of the Halal Guarantee System to Broilers in Traditional Markets: Worker’s Knowledge of Halal Guarantee Handayani, Nur Atikah; Nahariah, Nahariah; Asnawi, Aslina; Hikmah, Hikmah
Hasanuddin Journal of Animal Science (HAJAS) Vol. 5 No. 1 (2023)
Publisher : Faculty of Animal Science, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/hajas.v5i1.26991

Abstract

The Indonesian government's efforts to support food and beverage products that must be halal-certified by 2024 are by implementing a halal product guarantee system in the industry. One of the industries that must implement halal guarantees is poultry slaughterhouses. One of the criteria for a halal assurance system in a poultry slaughterhouse is the role of human resources.  This study aims to analyze the knowledge of human resources in Poultry Slaughterhouses. Application of knowledge about commitment and responsibility consists of halal criteria, human resource development, top management responsibilities, and training of halal staff. The object of research is poultry slaughterhouses that have implemented SNI halal standards and have not implemented SNI halal standards. The study used 52 samples using 2 technic, field studies consisting of observation, interview, questionnaire, documentation, and literature study techniques. Assessment of respondents' knowledge using the order of assessment (Likert scale). The knowledge of workers in an SNI halal standards poultry slaughterhouse regarding commitment and responsibility was in the very high category. However, poultry slaughterhouses do non-SNI halal standards have a very low category. Keywords: poultry slaughterhouses, knowledge, halal
Organoleptic Quality of Chicken Nugget with Broccoli (Brassica oleracea L.) and Carrot (Daucus carota L.) Addition Riskayanti, Riskayanti; Hikmah, Hikmah; Said, Muhammad Irfan; Nahariah, Nahariah
Hasanuddin Journal of Animal Science (HAJAS) Vol. 5 No. 2 (2023)
Publisher : Faculty of Animal Science, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/hajas.v5i2.27820

Abstract

This study aimed to determine the effect of cooking and level of vegetable addition and their interaction on the organoleptic quality of chicken nuggets. The research design consisted of 2 factors: the first factor was vegetable cooking treatment (fresh and steamed), and the second factor was vegetable addition level (0%, 5%, 10%, and 15%). The parameters measured were the organoleptic quality of chicken nuggets (color, texture, aroma, taste, t and acceptance/hedonic). The results showed that cooking treatment had no effect (P>0.05) on the organoleptic quality of nuggets, but the level of vegetable addition affected (P<0.05) the organoleptic quality of nuggets. Increasing the level of vegetable addition decreased the color value of L*, a*, but increased the color of b*. Besides, the organoleptic test decreased the attribute scores of color, aroma, taste, and texture but was still accepted by panelists up to 15% vegetable addition level. There was no interaction between cooking treatment and the level of vegetable addition on the organoleptic quality of nuggets. From this study, it can be concluded that the best treatment is using fresh vegetables up to 15% addition level. Keyword: Chicken Meat, Broccoli, Carrot, Chicken Nuggets, Organoleptic
Urgensi Kompetensi Digital Untuk Kepemimpinan Efektif di Lingkungan Organisasi Mahasiswa Universitas Muhammadiyah Makassar Fadilah, Sari’ul Fahmiati; Hikmah, Hikmah
Jurnal Komunikasi dan Organisasi (J-KO) Vol 6, No 2 (2024): AGUSTUS
Publisher : Program Studi Ilmu Komunikasi, FISIP Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26644/jko.v6i2.15882

Abstract

Penelitian ini bertujuan untuk mengungkap tingkat pemahaman dan penerapan kompetensi digital dan dampak kompetensi digital terhadap efektivitas kepemimpinan di lingkungan organisasi mahasiswa Universitas Muhammadiyah Makassar. Penelitian ini menyoroti urgensi dan manfaat kompetensi digital dalam kepemimpinan organisasi mahasiswa di Universitas Muhammadiyah Makassar, dengan harapan memberikan rekomendasi untuk meningkatkan efektivitas pengelolaan organisasi melalui integrasi pelatihan kompetensi digital. Metode penelitian yang digunakan adalah kualitatif deskriptif. Subjek penelitian ini adalah pimpinan organisasi mahaiswa di Universitas Muhammadiyah Makassar. Adapun teknik pengumpulan data yang digunakan, yaitu observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pemimpin organisasi mahasiswa di Universitas Muhammadiyah Makassar memiliki kompetensi digital yang memadai untuk menjalankan tugas kepemimpinan, meskipun masih dihadapkan pada tantangan seperti masalah jaringan dan risiko keamanan digital. Penggunaan teknologi digital meningkatkan efisiensi komunikasi, kolaborasi tim, dan pengambilan keputusan dalam konteks organisasi mahasiswa, sementara pemimpin perlu mempertimbangkan dampak negatif seperti ketergantungan teknologi dan kurangnya interaksi tatap muka. Pemerintah dapat diharapkan untuk memfasilitasi pelatihan kompetensi digital yang lebih luas dan terstruktur bagi pemimpin organisasi mahasiswa, serta meningkatkan infrastruktur teknologi dan keamanan digital untuk mendukung efektivitas organisasi mahasiswa di perguruan tinggi.
ANALISIS USAHA PENGOLAHAN PINANG REBUS (Areca catechu ) HOME INDUSTRY MULTINI DI KABUPATEN BENER MERIAH Hikmah, Hikmah
Biram Samtani Sains Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) UGP

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.425 KB) | DOI: 10.55542/jbss.v4i1.83

Abstract

Penelitian ini bertujuan (1) Untuk mengetahui pendapatan usaha pinang rebus di Home industry Multini Desa Timang Gajah Kecamatan Gajah Putih Kabupaten Bener Meriah. (2) Untuk mengetahui nilai R/C Rasio usaha pinang rebus di PT.Multini Desa Timang Gajah Kecamatan Gajah Putih Kabupaten Bener Meriah. (3)Untuk mengetahui Break Even Poin (BEP) dalam usaha pinang rebus di Home industry Multini Desa Timang Gajah Kecamatan Gajah Putih Kabupaten Bener Meriah. Penelitian ini di lakukan di home industry Multini Kampung Timang Gajah Kecamatan gajah putih Kabupaten Bener Meriah, objek yang di ambil adalah Pinang Rebus milik bapak zulmansyah. Penentuan lokasi dilakukan secara sengaja dengan pertimbangan bahwa home industry Multini merupakan industri pengolahan pinang rebus satu-satu di Kabupaten Bener Meriah.Teknik pengumpulan data penelitian dilakukan dengan cara, quisioner, observasi dan wawancara. hipotesis penelitian ini adalah “di duga bahwa proses pengolahan pinang rebus di desa timang gajah kecamatan gajah putih menguntungkan”.metode analisis yang digunakan alah analisis pendapatan, analisis r/c Ratio, dan analisis BEP. Dari hasil pembahasan dan penelitian dapat disimpulkan bahwa :Usaha pengolahan pinang rebus di home industry Multini memperoleh pendapatan usaha untuk satu kali proses produksi sebesarRp7,770,352. Usaha pengolahan pinang rebus di home industry Multini memperoleh nilai R/C ratio >1, yaitu 1,6. Dan dapat dikataan usaha ini menguntungkan karena total penerimaan (nilai produksi) lebih besar dari biaya produksi. Penerimaan untuk satu kali proses produksi sebesar Rp 19.600.000 sudah di atas BEP penerimaan yaitu Rp. 1.671,936 untuk satu kali proses produksi. produksi sebesar 560 kg berarti sudah di atas BEP produksi yaitu 47 kg untuk satu kali proses. Harga produk yang berlaku di lapangan adalah sebesar Rp 35.000 /kg berarti sudah di atas BEP harga yaitu sebesar Rp.21.124/kg.
ANALISA PENDAPATAN USAHA JASA PENGOLAHAN GULA MERAHEBU DI KILANG TEBU ZAHRATUL AZHAR KAMPUNG BLANG MANCUNG BARAT KECAMATAN KETOL KABUPATEN ACEH TENGAH Hikmah, Hikmah
Biram Samtani Sains Vol 5 No 2 (2021): September : Biram Samtani Sains
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) UGP

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.58 KB) | DOI: 10.55542/jbss.v5i2.92

Abstract

Sugar cane is one of the agribusiness-oriented agricultural commodities and is a raw material in processing brown sugar cane (GTM). The purpose of this research is to determine the costs and revenues of GTM processing services at the Zahratul Azhar Sugar Cane refinery in Blang Macung Barat, Ketol District, Central Aceh District. The analysis used in this study is the analysis of income, R / C Ratio and Break Event Point (BEP). The results showed that sugarcane refineries incurred costs in the GTM processing services business of Rp.2,682,251 / month, with production yields of 720kg rental services and an average price of 5,200 / kg, so that the revenue obtained was Rp.3,744,000 and the income earned by the refinery is Rp. 1,061,749 / month. R / C Ratio> 1 which is 1.39 means that the refineries that produce GTM are worth continuing. BEP value of sugar cane refinery acceptance is Rp.757,641, if the revenue is below the value of BEP, the service business suffers a loss. BEP value of sugar cane refinery production is Rp. 515.8 kg while the production of rental wages is 720kg, the production of brown sugar cane is greater than the BEP Production so this business is worth continuing. BEP Value The price of sugar cane refinery is Rp. 3,725 / kg and the price of cane brown sugar Rp.5,200 / kg, meaning that the price of GTM is greater than the BEP Price so this business is worth the effort. Keywords: GTM Processing Services, Revenue.
Teachers’ Strategies In Teaching Reading Comprehension Saori, Sopian; Indriana, Pathul; Hikmah, Hikmah
Academy of Education Journal Vol. 15 No. 1 (2024): Academy of Education Journal
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/aoej.v15i1.2224

Abstract

This study is aimed at portraying teacher’s strategies in teaching reading comprehension to students by involving English teachers. The main purpose of the study was to describe the strategies used by english teachers and reveal the strength and weakness of the strategies. This research was a descriptive qualitative research. The design of the study was a case study. The participants of the research were two English teachers who teach in the second grade of junior high schools. Each English teacher had eight meetings that observed by the researcher. To collect the data, there were research instruments: observation, document analysys checklist and interview. They were used to find out the strategies used and how the English teachers applied them in teaching reading comprehension. The result of the study showed that both teachers used almost the same strategies such as brainstorming, reading aloud, and asking for specific information. While the teacher two used nine strategies. They were encouraging the use of dictionaries, reading aloud, reread for checking comprehension, evaluating comprehension in particular tasks, and asking questions for specific information. Both teachers applied and combined the strategies divided into three stages of teaching reading comprehension. The stages were pre-reading stage, while reading stage, and post reading stage. The strategies applied were very effective in teaching reading comprehension in that school. It was proven by the students’ motivation, students’ attention, and teachers’ ease in teaching and learning process.
Penanaman Tanaman TOGA Guna Mencegah Stunting Di Desa Arul Kumer Selatan Hikmah, Hikmah; Syahputra, Syahdan
Jurnal Pengabdian Pada Masyarakat Indonesia Vol 3 No 1 (2024): Februari : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Universitas Gajah Putih, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/jppmi.v3i1.970

Abstract

Stunting is an irreversible growth disorder that can be influenced by many factors, one of which is influenced by insufficient nutrition. One of the efforts made to prevent stunting is by planting TOGA plants in the yard.Planting TOGA plants is useful for preventing stunting because it can be used as a fitness drink, a concoction for minor health problems, and maintaining health, as well as improving nutrition. So it is safe for consumption, both by pregnant women and babies or toddlers. Planting TOGA plants in the home yard will influence the amount and type of variation in nutritional intake for toddlers, thereby avoiding chronic malnutrition and stunting.
Co-Authors -, Angelica A Syahrir, Nur Hilal A.A. Ketut Agung Cahyawan W Abbani, Abubakar Yakubu Abdul Munir Abubakar, Rahmah Afridola, Sri Ahmad Ansar Ahmad Ridha Ahmad Sabri Ahmadi Hasan Al Ashri, Azizah Alwi, Sri Wahyuni Amin, Nusyafitri An Nury, Ahmad Husein Andalan Tri Ratnawati Anisah Aprianto . Arfiany, Arfiany Arty, Budi Asnawi, Aslina Asrimawati, Inayati Fitriyah Ayu Utami, Arifah Sekar Ayu, Ayu Azmiana, Risca Baiq Rismarini Nursaly, Baiq Rismarini Basir, Zulfikar Pratama Capriati, Feronica Citta, Andi Batary Dadan Suryasaputra, Dadan Damanik, Monika Stella Himsar Darma Ekawati Darmawansyah Darmawansyah Darwin Darwin Darwis, Vivi Arviani Daulay, Nopitasari Dayu Sahestan, Arsyila Deku, Andriana Desmirasari, Resa Devita Sari, Lola Divanca, Jessica Djauhar Ismail Dwi Agustina Dzakia, Zulfa Nur Efriyenti, Dian Efriyenty, Dian Fadilah, Sari’ul Fahmiati Fahrul Basir Fajriah Fajriah, Fajriah Faraniesya, Itsna Fardinah, Fardinah Fauziah, Puji Febrianti, Rizky Fernandes, Edrian Fitri, Ilma Fitriyah, Yosi Aenul Fransiscawati, Novi Gempi Tri Sumini Hadrah, Hadrah Hafsaridewi, Rani Haldy, Muhammad Handayani, Nur Atikah Hanifah, Bilqiisty Hapidin, Hapidin Haris Haris, Haris Hartanti, Ayu Hasan, Asriani Hasanuddin Hasanuddin Hendra Kurniawan Hernita, Hernita Hutasoit, Irma Yulianti Indah Amelia Cahyani indriana, pathul Intan Intan Isma Azis Riu Isnaini, Radha Rizkita Iwan Perwira Jainuddin Jalaluddin Jalaluddin Jefry Jefry Jesson Jibrail, Jumadi Kamarudin, Anna Permatasari Kartina Kartina Kartini Kartini Kasih, Ruhmi Kevin Kho, Lucky Khoiri, M Krisna Rendi Awalludin Kriswinarso, Tri Bondan Kurniawan Kurniawan Latifah, Husnah Lery Setyawati, Putu Wida Augustina Lestari, Murni Lindawati Lindawati Lis Sugianto Maghfirah, Aulia Atika Mahgfirah, Aulya Atika Mahmud, Sri Suhaeda Mardiah Mardiah Martini, Titin Martunis - Masrun masrun Mauludiyah, Fajar Meryta Febrilian Fatimah, Meryta Febrilian Messakh, Jakobis J. Minanurrohman, Minanurrohman Mohzana Molo, Hasanuddin Molo, Hasanuddin Monik Kasman Muhammad Basri Muhammad Irfan Said Mukti, Jauhar Musafira Musafira Muthmainnah Muthmainnah Nada, Qurrotun Nadir Nadir, Nadir Nafi, Muhammad Nahariah Nahariah, Nahariah Nahdiana, Nahdiana Nainar, Azizah Al Ashri Nawang, Hengky Nelissa, Zahra Nilawati Nilawati Nirwana, Nirwana Novitasari, Helma Nur, Nilmawati Zahra Nur, St. Husnah Nurdin Nurdin Nurhidayanti, Nurhidayanti Nurhidayanti.S Nurma, Nurma Nursafitri Amin Panjaitan, Tiur Maulina Paramitha, Dewi Setya Peppy Herawati Pitria Ningsih, Rahma Pratama, Ade Seta Pratama, Edo Wahyu Presda, Ignasius Puspitasari, Merlin Putri, Livia Putri, Muhlina Putri, Yehesy Pernanda Putro, Guntur S. Putro, Guntur Suryo Qadrini, Laila Rahayu, Putri Indi Rahmadi, Dicky Rahman, Muhammad Afif Rahmat Rahmat Rahmawati, Rahmawati Ranteta'dung, Rilfan Kasi Retno Wati, Dwi Ridho, Muhammad Farid Rina Anugrah, Rina Riskayanti, Riskayanti Rismawati Sikanna Rizaldi, Andi Risfan Roly Edyan Rosalina, Elsa Rosmita Nuzuliana, Rosmita Rustam, Triana Ananda Sabran, Muhammad safitri, yani okta Said, Arsyad Salami Mahmud Salsabilah, Nadia Saragi, Celine Angela Satrina, Satrina Semu, Yuslan Demma setiawan, hendrix Setiawaty, Tetty Shandra Kusuma Dewi Sherlie, Sherlie Sholikah, Iis Siregar, Anita Siti Mardhatillah Musa Slamet, Sukmatica Solehah, Amalia SOPIAN SAORI SP, Guntur Sri Wulan, Sri Sribianti, Irma Suciyani, Suciyani Sukmawati Sukmawati Suksesty, Catur Erty Sumiati, Desti Susetyo Darmanto Syahputra, Syahdan Tande, Elviani Toatubun, Helmi Tri Hidayati Ulva, Nurul Umar, Vebrianti Uswatun Hasanah Vidyana, Tina Ika Vinla Samwita Wahab, Syaikhul Walina Yenita Br Siahaan Wangdra, Yvonne Waoma, Chris Yanto WIDIASTUTI - Willson, Charles Witomo, Cornelia Mirwantini Yapit, Yovella Sonia Yohanis, Yohanis Yuliani Nurani Yuniasih, Kristina Zahra, Raudhatuz Zainap Hartati, Zainap Zuhrotunida, Zuhrotunida Zulfa, Salsabilla