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Analisis Kesesuaian Habitat, Struktur, Komposisi Dan Keanekaragaman Pohon Pada Habitat Orangutan Tapanuli Di Koridor Hutaimbaru: Analysis of Habitat Suitability, Structure, Composition, and Tree Diversity in the Tapanuli Orangutan Habitat in the Hutaimbaru Corridor Tanjung, Dede Syahputra; Aththorick, T. Alief; Rahmawaty, Rahmawaty
HUTAN TROPIKA Vol 20 No 1 (2025): Volume 20 Nomor 1 Tahun 2025
Publisher : Jurusan Kehutanan, Fakultas Pertanian Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36873/jht.v20i1.21436

Abstract

The Tapanuli orangutan (Pongo tapanuliensis), currently classified as critically endangered, inhabits the Batang Toru Ecosystem and persists in two wild populations. This study aims to analyze habitat suitability for the Tapanuli orangutan, the Importance Value Index (IVI), the Shannon Diversity Index (H′), and the Margalef Species Richness Index (Dmg) of tree species. Model accuracy, assessed by the Area Under the Curve (AUC) of a random test based on 25% of samples, was 0.993, while the overall predictive AUC reached 0.996, both classified as “excellent.” Elevation, precipitation, and distance from forest cover emerged as the most influential environmental variables. Habitat suitability classification revealed 60.23% as “unsuitable,” 28.77% as “suitable,” and 11.00% as “highly suitable.” In secondary forest, the highest IVI values were observed for hoteng (Lithocarpus hystrix) at 28.68%, mayang (Palaquium gutta) at 22.55%, and hayu horsik (Ilex pleiobrachiata) at 17.81%. In mixed gardens/agroforestry systems, durian (Durio zibethinus) had an IVI of 21.44%, mayang (Palaquium gutta) 18.82%, and medang (Persea declinata) 18.48%. Shannon diversity (H′) was high in both secondary forest (3.19) and mixed gardens/agroforestry (3.23), while stem density diversity was moderate in secondary forest (2.71) and mixed gardens/agroforestry (2.53). Margalef richness (Dmg) was high in both secondary forest (5.63) and mixed gardens/agroforestry (5.96), whereas stem richness was high in secondary forest (4.51) but moderate in mixed gardens/agroforestry (3.79).
Determination of Corporate Social Responsibility Disclosure Based on the Ownership Structures: Evidence from Companies Listed on SRI-KEHATI Index Rahmawaty, Rahmawaty; Maswan, Putra
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.16763

Abstract

Objective The ownership structure dispersed into state ownership, foreign ownership, institutional ownership, and corporate ownership. This study aims to examine the influence of ownership structure on Corporate Social Responsibility Disclosure which is measured by 40 Corporate Social Responsibility indicators developed by Dias in 2017. Design/methodology This study utilizes the samples from companies listed on SRI-KEHATI Index for the year 2013-2017. Purposive sampling technique was applied resulting in 9 companies were chosen for a total 45 observation data. Multiple linear regression analysis is utilized for the hypotheses testing. Results The result of this study revealed that all independent variables simultaneously influenced the dependent variable. Partially, foreign ownership and institutional ownership determined the Corporate Social Responsibility Disclosure, but there is no influence for state ownership and corporate ownership on Corporate Social Responsibility Disclosure.
Value at Risk of Sukuk Ijarah and Mudharabah in Indonesia Mutia, Evi; Rahmawaty, Rahmawaty; Afrianandra, Cut
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i1.10751

Abstract

Objective Sukuk is one of financial instrument that is compliant with Islamic Sharia law. Sukuk is popularly being used as a funding mechanism by the governments and corporations throughout the Muslim world and other countries. The aim of this study is to investigate risk structure of sukuk ijarah and mudharabah in Indonesia. Design/methodology This study using Value at Risk (VaR) framework with an independent model analysis of t-test samples. VaR is a method of assessing the risk that uses standard statistical techniques routinely used in other technical fields. Formally, VaR is the maximum loss over a target horizon such that there is a low, pre-specified probability that the actual loss will be larger. Samples of this study were 21 companies that issued sukuk ijarah and mudharabah listed on the Indonesia Stock Exchange.Results The results indicate that sukuk ijarah have a lower level of risk than sukuk mudharabah. By identifying the sukuk risk, it should enable stakeholders to address related funding issues.Keywords Islamic Finance, Sukuk, Ijarah, Mudharabah, Value At Risk
MENGUBAH SAMPAH MENJADI PELUANG: MENDAUR ULANG PLASTIK DAN MENGOLAH SAMPAH RUMAH TANGGA Rahmawaty, Rahmawaty; Rauf, Abdul; Sabrina, T.; Hasmadi Ismail, Mohd; Gandaseca, Seca; Fuad Abdullah, Muhammad; Aning Tedong, Peter; Nuryawan, Arif; Erwin Harahap, Darmadi; Aththorick, T. Alief; Kholizah, Siti; Syauki, Azri; Syawal Harahap, Fitra; Rambey, Ridahati
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 5 (2024): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i5.1730-1739

Abstract

Sampah organik dan sampah plastik dapat menimbulkan masalah bagi lingkungan, karena membuat lingkungan menjadi kotor dan bau.  Untuk mengatasi masalah ini maka sampah organik dan sampah plastik tersebut diolah menjadi produk lain. Kegiatan ini dilakukan oleh Kelompok Tani Pondok Miri pada bulan Mei 2022. Tujuan kegiatan ini adalah untuk mengimplementasikan praktik daur ulang sampah plastik dan memanfaatkan sampah rumah tangga sebagai medium tanam dan pupuk untuk tanaman obat guna meningkatkan nilai jual dan pendapatan di antara masyarakat, yang diilustrasikan melalui studi kasus di kelompok tani Pondok Miri Asri, Desa Sei Semayang, Sunggal, Deli Serdang. Daur ulang sampah plastik dilakukan dengan menggunakan pipa paralon, botol bekas yang multifungsi untuk menanam tanaman obat, serta galon/gelas air mineral untuk menanam tanaman obat. Pengumpulan sampah plastik, seperti botol plastik, bungkus makanan, bekas pembungkus minyak, bekas gelas plastik, dan sejenisnya, dilakukan di Desa Sei Semayang, Kecamatan Sunggal, Kabupaten Deli Serdang untuk dijadikan wadah tanam bagi tanaman obat.
PENDAMPINGAN KELOMPOK NELAYAN DALAM PENGELOLAAN EKOWISATA MANGROVE DI DESA LAMA KECAMATAN HAMPARAN PERAK DELI SERDANG SUMATERA UTARA Rahmawaty, Rahmawaty; Rauf, Abdul; Hasmadi Ismail, Mohd; Gandaseca, Seca; Nuryawan, Arif; Fujiwara, Takahiro; Erwin Harahap, Darmadi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 5 (2024): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i5.1625-1634

Abstract

Kegiatan pengabdian masyarakat berskema internasional ini bekerjasama dengan Kelompok Nelayan (KN) Pantai Indah di Dusun 1 Desa Lama, Kecamatan Hamparan Perak, Kabupaten Deli Serdang, Provinsi Sumatera Utara. Permasalahan yang dihadapi mitra saat ini adalah rendahnya pendapatan dan belum adanya pengelolaan mangrove yang dapat meningkatkan pendapatan mereka. Kegiatan bertujuan untuk memberikan pendampingan kepada kelompok nelayan dalam pengelolaan ekowisata mangrove. Beberapa kegiatan ang dilakukan adalah dengan menginventarisasi lokasi yang akan dijadikan lokasi ekowisata mangrove, pembibitan dan penanaman pohon MPTS dan jenis mangrove, dan menginventarisasi jenis-jenis produk yang akan dikembangkan dan dijual untuk menambah pendapatan kelompok nelayan. Hasil pengabdian menunjukkan bahwa lokasi ekowisata mangrove dan pembibitan serta penanaman mangrove yang cocok berada di Dusun 1, Desa Lama, Hamparan Perak. Adapun produk yang dapat dikembangkan adalah hasil tangkap nelayan, seperti ikan dan udang. Selain itu kuliner juga dapat dikembangkan di desa ini, seperti kelapa muda dan makanan khas desa tersebut. Kelompok nelayan ini sangat antusias dengan adanya kegiatan pendampingan ini dan berharap dapat berlanjut untuk tahun-tahun berikutnya
INVENTRARISASI DAN SOSIALISASI JENIS TANAMAN UNGGULAN DI KECAMATAN MUARA BATANG TORU KABUPATEN TAPANULI SELATAN Rahmawaty, Rahmawaty; Rauf, Abdul; Hamdani Harahap, R.; Tarigan, Simon; Wulan, Nawang; Lubis, Rahmat; Pepah, Christine; Simbolon, Rohani; Erwin Harahap, Darmadi; Syawal Harahap, Fitra; Hosea O Siregar, Anggiat
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 7 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i7.2622-2630

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Kecamatan Muara Batang Toru di Kabupaten Tapanuli Selatan memiliki potensi besar dalam pengembangan komoditi tanaman unggulan yang dapat meningkatkan kesejahteraan masyarakat setempat. Kegiatan ini bertujuan untuk melakukan inventarisasi jenis-jenis tanaman unggulan dan mensosialisasikan jenis-jenis komoditi unggulan yang sesuai di wilayah ini kepada masyarakat dan pemangku kepentingan. Metode kegiatan yang digunakan meliputi survei lapangan, wawancara dengan petani dan dinas terkait, serta Fokus Grup Diskusi (FGD).  Analisis data sekunder dari sumber-sumber resmi juga dilakukan dalam kegiatan ini. Hasil inventarisasi menunjukkan bahwa komoditi unggulan di wilayah ini meliputi komoditi pertanian, seperti: padi, jagung, bawang merah, cabai, kacang, kedelai dan ubi . Setiap komoditi memiliki kelas kesesuaian lahan yang berbeda dengan faktor pembatas yang berbeda. Untuk mengatasi hambatan ini, sosialisasi dilakukan melalui pelatihan teknis dan  penyuluhan tentang cara mengatasi faktor pembatas lahan kesesuaian lahan terhadap komoditi unggulan tersebut, sehingga produktifitas yang dihasilkan dapat meningkat. Kegiatan ini diharapkan dapat menjadi referensi bagi pemerintah daerah dan para pemangku kepentingan dalam mengembangkan komoditi unggulan sektor pertanian yang berkelanjutan di Kecamatan Muara Batang Toru.
Development Strategy of Lau Debuk-Debuk Nature Park Based on Local Wisdom and Community Participation Using the Analytical Hierarchy Process (AHP) Method Siregar, Rezki Indah; Rahmawaty, Rahmawaty; Athorick, Alief
Tunas Geografi Vol. 12 No. 2 (2023): JURNAL TUNAS GEOGRAFI
Publisher : Department of Geography Education, Faculty of Social Sciences, Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/tgeo.v12i2.50718

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The designation of the Lau Debuk Debuk forest area as a nature reserve was based on the Decree of Radja Deli dated September 30, 1934. The area underwent a change in function from a nature reserve to a tourist park, according to the Minister of Agriculture's Decree Number: 320/Kpts/Um/5/1980 dated May 9, 1980, regarding the Change of the Status of the Nature Reserve covering approximately ±7 hectares located in the Simalungun-Tanah Karo TK II Region, North Sumatra TK I Region as a Forest Tourism. In this area, there are hot springs containing sulfur. Lau Debuk-debuk Nature Park (TWA), located in the Berastagi District of Karo Regency, is one of the conservation areas managed by the North Sumatra Natural Resources Conservation Center.The research aimed to analyze local wisdom in the management of Lau Debuk-debuk Nature Park ecotourism. The study was conducted from February to May 2023 in the Lau Debuk-debuk Nature Park located in the Berastagi District of Karo Regency. It employed a qualitative approach involving local residents in the development process of strategies and the assessment of Lau Debuk-debuk Nature Park's ecotourism development based on local wisdom. The results indicate that the priority for the development of the Lau Debuk Debuk Conservation Area is the aspect of local wisdom, which is crucial for the development of a religious tourist area because it is the main reason tourists visit the natural tourist area, Lau Debuk-debuk Nature Park.Keyword: Local wisdom, ecotourism, AHP method
Spatial Study of Land Cover Change and Degradation of Environmental Carrying Capacity of Settlements in the Coastal Area of Belawan Bahagia 2004-2025 Sihotang, Krisda Fadila; Aulia, Dwira Nirfalini; Delvian, Delvian; Rahmawaty, Rahmawaty; Siahaan, Nelson Manumpak
Tunas Geografi Vol. 14 No. 1 (2025): JURNAL TUNAS GEOGRAFI
Publisher : Department of Geography Education, Faculty of Social Sciences, Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/tgeo.v14i1.65577

Abstract

Spatial thinking skills are essential in everyday life. These skills can be improved through geography learning. Various studies on efforts to improve spatial thinking skills through geography education have been conducted in Indonesia; however, none have specifically examined the various models, teaching materials, and learning outcomes. Through a comprehensive review of previous findings, this study was conducted to fill this gap. The results of this study can be helpful for teachers and researchers in further developing geography education. This study employs a qualitative research design, specifically a document study or literature review. Publish or Perish software is used in the process of exploring or conducting literature searches. Through the initial search process, a total of 61 documents were obtained. These documents were then reviewed individually, resulting in a total of 16 documents that met the inclusion criteria. The results of the study showed that the most widely applied geography learning model was Project-Based Learning, followed by Discovery Learning and EarthComm. The teaching materials used are Disaster and Disaster Management, Basics of Mapping, Remote Sensing, and Geographic Information Systems (GIS), Atmosphere, Hydrosphere, Lithosphere Dynamics and Its Impact on Life, and Potential of Indonesian Marine Waters. Through the application of the learning model, various improvements were obtained in several indicators of spatial skills. The Project-Based Learning model is the most successful approach in improving various indicators of spatial thinking skills, including Analogy, Aura, Pattern, Association, Form, and Analysis.
AGENDA SETTING THEORY: SEBUAH TINJAUAN DALAM PERSPEKTIF AKUNTANSI Mutia, Evi; Evayani, Evayani; Rahmawaty, Rahmawaty; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.35023

Abstract

Agenda Setting Theory explains how media influences public attention by determining which issues are perceived as important. Rather than directing what people think, this theory highlights what people think about. In accounting, it provides a useful lens to examine how financial scandals, regulatory developments, sustainability reporting, and transparency are constructed in media narratives. This study aims to explore the application of Agenda Setting Theory in accounting discourse by identifying how media shapes public and institutional responses to accounting-related issues, with a specific focus on under-researched domains such as Islamic accounting and public sector accounting in emerging economies. Using a descriptive analytical approach, this study synthesizes literature to evaluate the role of media in influencing accounting agenda, stakeholder perceptions, and regulatory outcomes. The findings suggest that Agenda Setting Theory is applicable to various branches of accounting, including financial reporting, sustainability disclosures, and standard-setting processes. Media acts as a critical actor in amplifying issues and guiding attention toward specific accounting concerns. However, the study is limited by its reliance on secondary sources. Future research is encouraged to incorporate empirical methods such as interviews or content analysis to deepen the understanding of media's agenda-setting role in accounting contexts.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPK BANDA ACEH) Zumaira, Tasya; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.20662

Abstract

This study aims to examine the effect of Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors on the Quality of Local Government Financial Reporting. The population used in this study were 44 Local Government Working Units (SKPK) located in Banda Aceh. Respondents in this study were employees who performed accounting or financial administration functions consisting of the Head of the Finance Subdivision, Revenue Treasurer, Expenditure Treasurer, and Staff of the Finance Section of each SKPK. The data collection method in this study used a questionnaire technique. The validity test used the Pearson Correlation test, while the reliability test used Cronbach's Alpha. The data analysis technique used is simple regression analysis with the help of the latest version of IBM SPSS software. The results of this study indicate that (1) Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors simultaneously affect the Quality of Local Government Financial Reporting, (2) Human Resource Capacity does not affect the Quality of Local Government Financial Reporting, (3) Utilization of Information Technology has a positive effect on the Quality of Local Government Financial Reporting, (4) the role of Internal Auditors does not affect the Quality of Local Government Financial Reporting.
Co-Authors ., Cholish Abdul Azis Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf ABDUL RAUF Abdul, Rauf Abdullah Abu Hassan Abu Bakar ACHMAD FAUZI Aditya, M. Aldi Adnan Adnan Agus Toni Tarigan Agustoni Tarigan Alief Aththorick Aning Tedong, Peter Arif NURYAWAN Arman Arman Asnan Siregar Athorick, Alief Aththorick, T. Alief Aulia, Dwira Nirfalini Aulia, Rafika Azri Syauki Badrul Ainy Dalimunthe Bahri, Nisfan Bahri, Ruthia Benny, Hidayat Cut Afrianandra, Cut Dara Yovita, Cut Safira Darwanis Darwanis DE, Harahap Delli Sabudu Delvian Delvian Desi Yani Harahap Devita Saragih Dewi Budiati T.J. Said Diah Ramadhani Dina Octavia, Dina Octavia Edison Parulian Sihombing Erwin Nyak Akoeb Evayani, Evayani Evi Mutia Fadhlan Saini Fauziah Aida Fitri fitra syawal Fitra Syawal Harahap Fitra Syawal Harahap Frastika, Sintike FS, Harahap Fuad Abdullah, Muhammad Fujiwara, Takahiro Grandis Tua Sitanggang Gyta Sari Harahap, Dharma Hadi Wijoyo Hamdani Harahap, R. Harahap, Darmadi Erwin Harahap, Parmanoan HARTIKA, LIA Hasibuan, Yetti Meuthia Hasmadi Ismail, Mohd Heri Rizki Sitepu Heri Santoso Hilwa Walida Hilwa, Walida Hosea O Siregar, Anggiat Ida Rumia Manurung Ida Zulfida Indri Dithisari Irawan, Shahril Irena Astria Ginting Irmayani Irmayani Irwansyah Banurea Janter Bronson Samosir Kepler Dopler Purba kholizah, Siti Khor Soo Cheen, Khor Laila Nazirah Lubis , Zulkifli Lubis, Rahmat Lubis, Riadini Wanty Madiyuanto, Madiyuanto Masnur Masnur Maswan, Putra Maurin Lis Evan Panggabean Mohd Hasmadi Ismail Mohd Hasmadi Ismail Muhammad Fadhil Muhammad Fuad Abdullah Muhammad Rusdi Muklis Muklis murina, sasha Nicho Chandra Siregar Oding affandi Othman, Zulkifli Pardamean Abadi Pepah, Christine Peter Aning Tedong Pindi Patana Pulungan, M Anhar Rahbiah, Sitti Rahmayani Rahmayani Rahmi , Aulia Razak, Abd. Riansa, Ikhsan Ridwanti Batubara Ridwanti Batubara Ridwanti Batubara Rini Susanti Riswan Riswan Riswan Riswan Riswan Riswan Rizky Amalia Rosmidah , Hasibuan Ruslizar, Ruslizar Sai'in, Ali Sampara, Nirwana Sebayang Rihat Seca Gandaseca Seca Gandaseca Siahaan, Nelson Manumpak Sihotang, Krisda Fadila Simbolon, Rohani Sintike Frastika Sintike Frastika Siregar, Rezki Indah Siti Kholizah Solihin Solihin Suherman Sultan Rexy Adji, Sultan Rexy Adji Surya Dharma Syauki, Azri Syawal Harahap, Fitra Syukriy Abdullah T Sabrina T. Sabrina T., Sabrina Takahiro Fujiwara Tanjung, Dede Syahputra Tarigan, Simon Ternala A. Barus Vhintara, Cut Wulan, Nawang Yenni Asbur Yunus Afifuddin Yusrani Dwi Paulina Malau Zumaira, Tasya Zuriani Ritonga