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Penerapan PSAK 69: Biological Asset Intensity, Growth, Leverage, dan Opini KAP Terhadap Pengungkapan Aset Biologis Putri, Adinda Dwi; Junaid, Asriani; Kalsum, Ummu
Center of Economic Students Journal Vol. 6 No. 3 (2023): July-September (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/y4mcbh78

Abstract

This study aims to examine the application of PSAK 69 in relation to Biological Asset Intensity, Growth, Leverage, and Auditor Opinion (KAP) on the Disclosure of Biological Assets. The research uses secondary data in the form of quantitative data obtained from the Indonesia Stock Exchange (IDX) at the Capital Market Investment Gallery of the Faculty of Economics and Business, Universitas Muslim Indonesia. The study population includes agricultural companies in the sub-industries of plantations and food crops listed on the IDX during the period of 2021-2023, totalling 36 companies. The sample was selected using purposive sampling, and 17 companies met the research criteria, with a three-year observation period. The research findings indicate that biological asset intensity has a positive but insignificant effect on the disclosure of biological assets, suggesting that a higher proportion of biological assets within a company does not necessarily lead to increased information transparency. Meanwhile, the variable of growth, leverage, and auditor opinion have a significant positive effect on the disclosure of biological assets, implying that external and reputational factors encourage companies to be more transparent in disclosing information related to biological assets in their financial statements
STRATEGI KOMUNIKASI UMKM DENGAN PELANGGAN DALAM MENINGKATKAN KEPERCAYAAN MEREK : KAJIAN LITERATUR Saiyed, Rahma; Kalsum, Ummu; Said, Akbar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.353

Abstract

Brand trust is one of the factors that determine the sustainability of micro, small, and medium enterprises (MSMEs), especially in the business world which is currently increasingly competitive in presenting a variety of products. For MSME actors, brand trust is created as a result of the quality of two-way communication between MSME actors and their customers. This article focuses on analyzing the communication strategies used by MSME actors with customers in increasing brand trust through a literature review framework. The methodology uses a review of narrative literature from national and international journal articles published between 2020 and 2026, sourced from Google Scholar, SINTA, and Scopus databases. The findings show that two-way, interpersonal, transparent, and empathetic communication strategies play a crucial role in fostering brand trust. Besides that, the implementation of digital communication strategies through social media platforms has proven to be effective when done relationally compared to transactional approaches. A synthesis of literature explains that two-way communication and consistency of messages are fundamental factors in strengthening the relationship between MSMEs and their customers. This article describes the conceptual framework of MSME communication strategies and identifies related research gaps that require exploration in the advancement of communication management going forward.
The Effect Of Brief Psychological Counseling On Improving The Self-Efficacy Of Postpartum Mothers Rizki, Andi Mustika Fadillah; Fitriani, Lina; Kalsum, Ummu; Sahira, Syarifah; Reviana, Riska
JKM (Jurnal Kebidanan Malahayati) Vol 12, No 2 (2026): Volume 12 No 2 Februari 2026
Publisher : Program Studi Kebidanan Fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkm.v12i2.23880

Abstract

Latar Belakang: Masa nifas merupakan periode penting bagi ibu dalam menyesuaikan diri dengan peran barunya, termasuk merawat bayi baru lahir. Banyak ibu, terutama yang pertama kali melahirkan, mengalami kebingungan dan kurang percaya diri sehingga membutuhkan dukungan psikologis yang tepat.Tujuan: mengetahui pengaruh konseling psikologis singkat terhadap peningkatan self-efficacy ibu nifas dalam merawat bayi baru lahir di Puskesmas Dolo.Metode: Desain penelitian menggunakan pra-eksperimen dengan rancangan one group pretest–posttest, melibatkan 26 ibu nifas yang dipilih melalui purposive sampling. Tingkat self-efficacy diukur menggunakan Maternal Self-Efficacy Scale sebelum dan setelah dua sesi konseling psikologis singkat.Hasil: Hasil penelitian menunjukkan adanya peningkatan yang jelas pada self-efficacy, di mana skor rata-rata meningkat dari 47,23 pada pretest menjadi 71,15 pada posttest. Uji paired t-test menunjukkan nilai p = 0,000, yang menandakan bahwa intervensi memiliki pengaruh signifikan. Konseling psikologis singkat terbukti mampu meningkatkan keyakinan diri ibu melalui dukungan emosional, reframing kognitif, dan penguatan positif yang diberikan selama sesi.Kesimpulan: Penelitian ini menegaskan bahwa konseling singkat merupakan intervensi yang efektif, praktis, dan dapat diterapkan oleh bidan di layanan primer untuk membantu ibu nifas merawat bayinya dengan lebih percaya diri dan mandiri.Saran : Pemberian konseling psikologis singkat diterapkan sebagai bagian dari pelayanan rutin pada ibu nifas untuk meningkatkan self-efficacy dalam perawatan bayi baru lahir. Kata kunci: konseling psikologis singkat, self-efficacy ibu nifas, perawatan bayi baru lahir. ABSTRACT Background: The postpartum period is a crucial period for mothers adjusting to their new roles, including caring for a newborn. Many mothers, especially first-time mothers, experience confusion and a lack of confidence, requiring appropriate psychological support.Objective: To determine the effect of brief psychological counseling on improving postpartum mothers' self-efficacy in caring for newborns at the Dolo Community Health Center.Methods: The study used a pre-experimental design with a one-group pretest–posttest, involving 26 postpartum mothers selected through purposive sampling. Self-efficacy levels were measured using the Maternal Self-Efficacy Scale before and after two brief psychological counseling sessions.Results: The results showed a clear increase in self-efficacy, with the average score increasing from 47.23 in the pretest to 71.15 in the posttest. A paired t-test showed a p-value of 0.000, indicating a significant effect of the intervention. Brief psychological counseling has been shown to increase maternal self-efficacy through emotional support, cognitive reframing, and positive reinforcement provided during the session.Conclusion: This study confirms that brief psychological counseling is an effective, practical, and applicable intervention for midwives in primary care to help postpartum mothers care for their babies with greater confidence and independence.Recommendation: Brief psychological counseling should be implemented as part of routine postpartum care to improve self-efficacy in newborn care. Keywords: brief psychological counseling, postpartum maternal self-efficacy, newborn care. 
Korelasi Antara Faktor Klimatologi Terhadap Karakter Vegetatif Dan Generatif Tanaman Bunga Telang Dengan Pemupukan NPK Dan MKP Jinaan, Fairuuz Athaayaa; Kalsum, Ummu; Arti, Inti Mulyo
Agrifor : Jurnal Ilmu Pertanian dan Kehutanan Vol 25, No 1 (2026): Maret 2026
Publisher : Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/agrifor.v25i1.9288

Abstract

Tanaman bunga telang merupakan salah satu tanaman leguminosa yang memiliki berbagai kandungan khususnya senyawa antosianin serta memiliki beragam manfaat yakni sebagai tanaman hias, produk konsumsi maupun obat herbal. Potensi pemanfaatan bunga telang yang tinggi perlu disesuaikan dengan peningkatan produksi bunga telang. Pemupukan dan kesesuaian klimatologi merupakan faktor penting untuk meningkatkan pertumbuhan dan produksi tanaman telang. Penelitian ini bertujuan untuk mengetahui hubungan antara klimatologi dalam greenhouse dengan karakter vegetatif dan generatif tanaman bunga telang. Penelitian ini menggunakan Rancangan Kelompok Lengkap Teracak (RKLT) faktor tunggal dengan 7 taraf perlakuan yang diulang sebanyak 4 kali dengan 4 tanaman sampel sehingga diperoleh 112 tanaman. Faktor klimatologi yang diamati meliputi suhu udara, kelembaban udara serta intensitas cahaya di dalam greenhouse. Karakter vegetatif yang diamati yaitu panjang tanaman, jumlah daun, bobot tajuk segar, bobot akar segar, bobot tajuk kering, bobot akar kering serta nisbah tajuk akar. Sementara karakter generatif yang diamati yaitu umur awal berbunga, jumlah bunga, frekuensi pemanenan, bobot per bunga, bobot total bunga segar per tanaman dan bobot total bunga kering per tanaman. Hasil analisis korelasi menunjukkan bahwa tidak ditemukan korelasi yang nyata antara klimatologi dalam greenhouse dengan karakter generatif tanaman bunga telang, namun ditemukan korelasi yang nyata antar variabel pada klimatologi dalam greenhouse, klimatologi dalam greenhouse dengan karakter vegetatif, antar variabel pada karakter vegetatif, antar variabel pada karakter generatif serta antara karakter vegetatif dengan generatif.
Co-Authors A, Fauziah. Abda Abda Abdul Wahid Suleman Abdullah, Nuryahya Adawiah, Raudatul Ade Sumiahadi, Ade Ady Bakri, Asri AHMAD JUNAEDI Ahmad Nur Budi Utama Ahmad Syafii Aisya, Andi Nur Al Tafakur La Ode Alimin Maidin Amin, Rahmasinar Andi Aco Agus, Andi Aco Andi Aladin Andi Atssam Mappanyukki Andi Herawati Andi Mustika Fadillah Rizki Andi Nurul Azizah Andi Nurwanah Andi Rosman N Andi Suryanto Andi Zulkifli Andika Pramukti Anggeraeni, Anggeraeni Anugrah, Febyanti Nurulsyam Aprisal Aprisal, Aprisal Arif Syahbani, Raiyuko Arman Hidayat Arnes Yuli Vandika Arti, Inti Mulyo Artiningsih, A. AS, Andi Indahwaty Ashwie, Viqhi Askardin, Anna Arnita Aulia, Naila Putri Aulia. M, Siti Ayu Wulandari, Yukarie Bagaskara, Katon Baharuddin, Dahliah Bakri, Arsi Ady Bakri, Asri Ady Basri Bado, Basri Budiandriani, Budiandriani Budyanto, Rahmad Daniel Happy Putra Deni Iskandar Diesna Sari Dirgahani Putri Djazuly Chalidyanto Dwiyanti, Rismala edy susanto Erviany, Nunung Faizal Amir Faizal Amir, Faizal Faqih Udin Farahdilla Kutsiyah Fardilla, Wita Farhamsah, Dedy Farid, Nurfiddin Firman, Imran Fitrah, Abdillah Fitri Yulianti Fitrian, Nurul Fitriani, lina Fridawaty Rivai Gusnawati, Gusnawati Gusneli Gusneli Hadianto, Farmady Hajar Hajar Hamzah, Muhammad Fadhil Hasmirati hasnia, Hasnia Hasriyanti Helfi Gustia Herlianti, Elva Husnul Khatimah Ikhtiari, Kirana Ilda, Ilda Ilyas, Muhammad Ilham Akbar Imron Natsir, Imron Irmayani IRWAN, DEDY Irwandy Irwandy Ismawati Ismawati Isnainy, Dyon Rahman Jayawarsa, A.A. Ketut Jinaan, Fairuuz Athaayaa Judijanto, Loso Junaid, Asriani Kanny, Putri Irene Kiswa, Nur Klemens Mere Lannai , Darwis Lestari, Novita Sri Lies Rahayu Wijayanti Faida Lukmanul Hakim M, Musdar M. Yogi Riyantama Isjoni Magfirah, Nurul Maharani, Yunita Mahfudnurnajamuddin Maidin, Zulkifli Maisarah Maisarah, Maisarah Makatita, Josephus Alberth Mangilep, Adelia U. Ady Mardiyana, Lilis Mardyawati Mardyawati Marwiah, Marwiah Maryana, Dwi Masgode, Muhammad Bottomi Mentaruk, Indriani Miska, Mohammad Ega Elman Muh Arif, Muh Muh. Arif Muhaemin Muhaemin Muhammad Guntur, Muhammad Muhammad Japar Muhammad Ridha Alfarabi Istiqlal Muhlisa, Arini Muhsin Samsuh, Andi Mulato, Tri mungin eddy wibowo, mungin eddy Muslim Muslim Mustamin, Muhammad Iqbal Nasaruddin, Fadliah Nelly Patria Nihaya, Musdalifah Nisma, Nisma Novi Aryanti Nur Aisyah Humairah Nur Alam NUR ARIFAH Nur Asiah Nur Shadrina Ayu Ilyas Nur Zakiah Nur, Ahmad Nurdalia Nurfhadilah, Nurfhadilah Nurilah, Nurilah Nurjannah Nurjannah Nurlina Nurlina Nursafitrah, Nursafitrah Nursakinah Annisa Lutfin Nurul Aisyah Nurul Annisa Nurul Khumaida Nurwanah, Andi Pamungkas, Eko Wiji Paramita, Rahma Paranita Asnur Patria Hannyvone, Irene Pelu, Muh Faisal AR Plyriadi, Annas Pratomo Usman, Wahyu Putri, Adinda Dwi Putri, Cindi Nadya Putri, Firda Salsabila Sivana R. Massi, Randy Atma Rachmatika, Fatiya Rahma Musyawarah, Rahma Rahman, Afifah Rahman, Yusran Ramli Semmawi, Ramli Ratna Sari Reviana, Riska Ris Hadi Purwanto Rizky Indah Pratiwi, Rizky Indah Romansyah Sahabuddin Rosalina Rosdiana Rosman N, Andi Rosyidah Arafat, Rosyidah Rusman, Hedar Sabaruddin, Misbah Saddia, Andi Safaruddin Safitri, Salsabila Dian Sahira, Syarifa Sahira, Syarifah SAID, AKBAR Saiyed, Rahma Saleh, Lalu Muhammad Sanjaya, Muhammad Fahyu Shahrir, Sasmita Nabila Sharon, St. Salmah SHOLIKAH, MARATUS Siska Yuliani, Siska Slamet Susanto Sri Ramadany, Sri SRY WAHYUNI, SRY Su'un, Muhammad Subhan Sudarmanto, Eko Sumardi Surahman, Bambang Suratman Suratman Susanti, Kasmawati Sutduean, Jutamat Suun, Muhammad Syah, Justiyulfah syahrul, muhammad SYAMSU ALAM Syamsul Alam, Syamsul Syamsul Bakhri Syarifah Sahirah Timpa, Hasmawati Tjan, Juliyanti Sidik Ummul Khair wahab, masyitah Wahyuli, Resky wahyuni wahyuni Walangadi, Zulkifli Widia, Widia Wifasari, Septi Wijaya, I Ketut Kusuma Yahya Thamrin Yulistina, Imung Yustari, Dian Yustisi, Juaella Zulfakar, Ahmad Zunaidi, Arif