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All Journal Jurnal Ilmiah pesona PAUD Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Media Wahana Ekonomika SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED Journal of Degraded and Mining Lands Management Planta Tropika Jurnal Penelitian Pendidikan Sejarah UHO Jurnal Ilmiah Universitas Batanghari Jambi Agrin : Jurnal Penelitian Pertanian Pendas : Jurnah Ilmiah Pendidikan Dasar Justek : Jurnal Sains Dan Teknologi Jurnal Pertanian Agros JOURNAL OF SCIENCE AND SOCIAL RESEARCH JSHP (Jurnal Sosial Humaniora dan Pendidikan) J SIG (Jurnal Sains Informasi Geografi) Gema Kampus IISIP YAPIS Biak Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Profesi Pendidikan Journal of Digital Education, Communication, and Arts (DECA) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal of Applied Multimedia and Networking Enrichment : Journal of Management Jurnal Darma Agung NOMOI Law Review Jurnal Ilmiah ASET Jurnal Riset dan Inovasi Peternakan (Journal of Research and Innovation of Animals) Devotion: Journal of Research and Community Service Jurnal Ekonomi JIDAN (JURNAL ILMIAH KEBIDANAN) Jurnal Manajerial Dan Kewirausahaan Unram Journal of Community Service (UJCS) Jurnal Literasi Perpustakaan dan Informasi UHO: Jurnal Penelitian Kajian Perpustakaan dan Informasi Journal of Management Nursing Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Asian Journal of Management Analytics E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Journal of Applied Accounting Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Journal of Commerce Management and Tourism Studies Journal of Practical Management Studies AGRIC Journal of Law & Policy Review Jurnal Bisnis Dan Manajemen: Bisman Sultan Adam : Jurnal Hukum dan Sosial Jurnal Penelitian Pendidikan Jurnal Geosaintek Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Maria Maria
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Increasing the Knowledge of Women Farmer Through Household Counseling on Food Safety in Sumberejo Village, Magelang Regency Herawati, Maria Marina; Handoko, Yoga Aji; Sutrisno, Alfred Jansen; Maria, Maria; Simamora, Liska; Yuliawati, Yuliawati; Nuswantara, Bayu; Simanjuntak, Bistok Hasiholan
Unram Journal of Community Service Vol. 5 No. 2 (2024): June
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i2.655

Abstract

Food safety is the condition and effort needed to prevent food from three possible contaminations, namely: biological, chemical and other contamination that can disturb, harm and endanger human health. Sumberejo Village is a Partner of Faculty of Agriculture and Business, Universitas Kristen Satya Wacana. Sumberejo Village has potential resources in the form of vegetables. It is supported by climate and temperature conditions that are suitable for vegetable production. One of the superior commodities produced in Sumberejo Village is beetroot fruit. Processing agricultural products into processed food products is an effort to increase economic value when prices fall or during harvest time. Processing beet tubers into processed products such as cookies, beetroot tea bags, cakes are one way to reduce losses due to falling prices and increase the selling value of beet tubers. Knowledge and safe food processing practices are very necessary in food processing activities. Through food safety education activities, it is hoped that the women farming community in Sumberejo village will be able to process beet tubers in accordance with the concept of food safety. The aim of this Community Service activity is to provide knowledge and understanding of female farmers in Sumberejo Village regarding food safety and efforts to prevent contamination during food processing and producing food that is safe for consumption by the community. Based on the results of implementing safety education activities in Sumberejo Village, it can be concluded that there has been an increase in knowledge about food safety. It can be seen in the results of the questionnaire that knowledge about food safety is important because it concerns health
IMPLEMENTASI PROGRAM CSR BIDANG PENDIDIKAN PT ANTAM DI KECAMATAN TAYAN HILIR KABUPATEN SANGGAU Asvia, Mustaan Hamid; Mashudi, Mashudi; Maria, Maria
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 12, No 12 (2023): Desember 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v12i12.72670

Abstract

This research was conducted in Tayan Hilir District, Sanggau Regency. The purpose of this study is to find out how far the implementation of the CSR (Corporate Social Responsibility) program that has been carried out by PT Antam in the field of education has been. The research approach used is in the form of qualitative research in the form of interactive inquiry. The results of interviews and observations with 6 informants consisting of 1 person as Secretary of Inland Village, 1 person as ER and CSR Department Head, 1 person as representative of student beneficiaries, and 3 people as beneficiaries of school representatives. Data were collected using closed interview and observation methods as well as several documents relevant to the research. The results of the study found that the implementation of PT Antam's CSR program in the field of education in Tayan Hilir District, Sanggau Regency had been going well and according to a predetermined plan, but the implementation of the program was still unable to accommodate all the needs and problems in the education sector in the area where they carried out their business activities.
Faktor-faktor yang Mempengaruhi Financial Distress pada Pemerintahan Provinsi di Sumatera Anjani, Regyna Rachmadilla; Maria, Maria; Armaini, Rossy
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5561

Abstract

This research aims to examine the factors that influence financial distress in provincial governments in Sumatra in terms of the degree of decentralization, budgetary solvency ratio and growth ratio. The testing method uses a quantitative approach with secondary data on LHP obtained via the BPK RI website in 2018-2022. The population used includes all provinces on the island of Sumatra, totaling 10 provinces for the 2018-2022 fiscal year and each member of the population was taken as a sample using a saturated sampling technique, so that the observation units in this research were 50 samples. This research uses Eviews to analyze the data. The results of the research show that simultaneously there is a significant influence between the variables degree of decentralization, budgetary solvency ratio and growth ratio on financial distress in provincial governments in Sumatra, partially the degree of decentralization has a negative and significant influence on financial distress, while the budgetary solvency ratio has a positive and significant influence on financial distress and the growth ratio does not have a significant effect on financial distress in provincial governments in Sumatra during the 2018-2022 period.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI INDONESIA MARIA, MARIA; ERINA, CLARA
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to analyze and obtain an empirical evidence about the influence of independent variables on firm value. These independent variables are profitability, leverage, liquidity, firm size, dividend policy, company growth, managerial ownership, institutional ownership, board of independent commissioners, and audit committee. The population used in this research are non financial companies listed in Indonesian Stock Exchange during period 2015-2019. The method used in sample selection in this study is purposive sampling method and there are 44 companies selected as final samples. In this study, the hypothesis is tested by using multiple regression analysis. The result of this research shows that profitability, leverage, company growth, and board of independent commissioners have influence on firm value, while liquidity, firm size, dividend policy, managerial ownership, institutional ownership, and audit committee have no influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI NOVIANTI, VELIA; MARIA, MARIA
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to see and examine whether liquidity, leverage, profitability, managerial ownership, institutional ownership, company size, company growth, investment decisions, and tangibility about the influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange during the period 2017 to 2019. This study used a sample selection method, namely purposive sampling, in which 60 companies met the criteria so that 180 data were obtained. The hypothesis of this study was tested and analyzed using multiple linear regression analysis method. The results of this study indicate that liquidity, managerial ownership, firm size, dividend policy, investment decisions, and tangibility have no influence on firm value. Meanwhile, leverage, profitability, and institutional ownership have a positive influence on firm value. The positive influence indicates that an increase in each of these variables will increase firm value. Conversely, company growth has a negative influence on firm value, which indicates that an increase in this variable will decrease firm value
FAKTOR-FAKTOR YANG MEMENGARUHI SISA LEBIH PEMBIAYAAN ANGGARAN PADA PROVINSI DI SUMATERA Indriyani, Oktarima; Maria, Maria; Sarikadarwati; Wilianto, Haris
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11178616

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial dari Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Belanja Modal terhadap Sisa Lebih Pembiayaan Anggaran (SILPA) pada 10 Provinsi di Sumatera. Laporan Keuangan Pemerintah Daerah seluruh Provinsi di Sumatera tahun 2017-2021 menjadi sumber data sekunder. Jumlah sampel yang diambil dengan Teknik sampling jenuh selama lima tahun sebanyak 50 sampel. Perangkat lunak IBM SPSS Statistic 26 dan regresi linier berganda digunakan untuk menguji data. SILPA (Y) merupakan variabel dependen, sedangkan PAD (X1), DAU (X2), dan Belanja Modal (X3) merupakan variabel dependen. Berdasarkan hasil uji simultan pada penelitian ini menunjukkan bahwa variabel PAD, DAU dan Belanja Modal secara bersama-sama berpengaruh terhadap SILPA. Hasil uji parsial menunjukkan bahhwa variabel PAD secara parsial tidak berpengaruh terhadap SILPA, variabel DAU secara parsial berpengaruh terhadap SILPA, kemudian variabel Belanja Modal secara parsial tidak berpengaruh terhadap SILPA.Kata Kunci: Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal, Sisa Lebih Pembiayaan Anggaran
PENGARUH DUE PROFESSIONAL CARE DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT Salsabila, Mutia Anisah; Maria, Maria; Nurhasanah, Nurhasanah
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11079870

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh due professional care, dan pengalaman kerja terhadap kualitas audit pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Selatan. Populasi dalam penelitian ini, yaitu 62 auditor BPK Provinsi Sumatera Selatan dan teknik pemilihan sampel menggunakan Teknik simpel random sampling. Data yang digunakan dalam penelitian ini, yaitu data angket (kuisioner) yang disebar kepada seluruh auditor pada BPK Perwakilan Provinsi Sumatera Selatan (auditor muda, auditor pertama dan auditor madya) dengan mendapatkan response penelitian sebanyak 37 orang. Analisis menggunakan analisis regresi linier berganda dengan bantuan program Statistical Program and Service Solution (SPSS) versi 26. Berdasarkan hasil uji menunjukkan bahwa secara parsial Due Professional Care, dan Pengalaman Kerja berpengaruh positif dan signifikan terhadap Kualitas Audit dan secara simultan menunjukkan hasil bahwa Due Professional Care, Pengalaman Kerja berpengaruh positif dan signifikan sebesar 59,4% terhadap Kualitas Audit. Kata Kunci: Due Professional Care, Pengalaman Kerja, dan Kualitas Audit
The link between attitudes towards money and saving habits. Case study of housewives in kupang city Maria, Maria; Lao, Hans A.
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

This study aims to investigate the relationship between attitudes towards money and savings behavior among household financial managers in Kupang City. Attitudes towards money are defined through the dimensions of power-prestige, time retention, distrust, and anxiety. Referring to the fields of financial management and psychology, this research forms relevant hypotheses. Data were analyzed using multiple regression analysis with the assistance of SPSS 26 software. The results of the study indicate that savings behavior is significantly influenced by attitude factors towards money, including power-prestige, time retention, distrust, and anxiety. These findings provide deeper insights into how psychological factors can affect savings behavior within the context of household financial management. This study contributes to a more comprehensive understanding of the factors influencing savings behavior and their implications for household financial management.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM GALERI WONG KITO BERDASARKAN SAK EMKM Maria, Maria; Choiruddin, Choiruddin; Satriawan, Indra; Wahyudi, Riza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765449

Abstract

Gallery Wong Kito is engaged in the ecoprint creative industry that uses the natural color of leaves from various plants. This business is not only to meet the demands of the local market but its products to foreign countries, among others to the USA.  . This business is not only to meet the demands of the local market but its products to foreign countries such as the USA. MSMEs Wong Kito needs a financial bookkeeping/reporting system to find out the results of their business operations. So far, Wong Kito Gallery has only recorded cash receipts and expenditures globally. For this reason, education and assistance in preparing financial statements are needed. The mentoring program uses a participatory approach starting from training, and recording transactions to the financial reporting stage.  Financial statements made by business owners, evaluated and given input/suggestions if there is a mistake. The final result, the owner/manager of MSMEs Galeri Wong Kito can compile financial statements.  
PENDAMPINGAN PENYUSUNAN LAPORAN HARGA POKOK PESANAN KUSEN CAHAYA INTAN PALEMBANG Firmansyah; Maria, Maria; Choiruddin; Sukmini Hartati; Emelda Rahmadani Saputri
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14642259

Abstract

Cahaya Intan Wood and Frame Depot, one of MSMEs in the city of Palembang. This MSME is engaged in woodworking, making frames and tables. As a business that carries out production activities, the Cahaya Intan Wood and Frame Depot requires calculation of the Cost of Production (HPP) which is the basis for determining the selling price. Business owners determine production costs only based on raw materials and labor without taking into account elements of factory overhead costs. For this reason, the team implementing service activities Polsri provides counseling and assistance in preparing HPP reports for MSMEs. With this service activity, business owners will know the costs involved in making accurate frames and ultimately this will lead to the desired selling price and profit. Keywords: Cost of production, orders, frames
Co-Authors Abdurrahmansyah Abdurrahmansyah, Abdurrahmansyah Aditia, Rozy Kurniady Adoe, Krysler K Alena Uperiati Alfred Jansen Sutrisno Amri, Darul Anik Purwati Anjani, Regyna Rachmadilla Apriliaca , Vinchica Arif, Samsu Armaini, Rossy Asvia, Mustaan Hamid Batia, La Bayu Nuswantara Bernadetha, Maria Bistok Hasiholan Simanjuntak Budi Koestoro CAROLIN , GISELA ANINDITA Choiruddin, Choiruddin Daiman, Nur Jannah Damara Dinda Nirmalasari Zebua Dewi Marwati Nuryanti Elis Anggeria Emelda Rahmadani Saputri Engel, Stela Sahetapy ERINA, CLARA Eryanti, Eryanti Fahmi, Devi Nurul Febi Karisma Putri, Febi Karisma Putri Firmansyah Hamu, Adriyana Lemba Ana Harimei Suprapto, Bambang Hendrik Johannes Nadapdap Humairah, Aisy Putri Hutauruk, Loren Rumia I Putu Ayub Darmawan Idha Aprilyana Sembiring Imaningtyas , Imaningtyas Indra Satriawan Indra Widjaja Indriasari, Desi Indriyani, Oktarima Jamal Rauf Husain Jamaluddin Jamaluddin Jaya, Asrul Karunia, Tiara Kelen, Maria Sisilia Lou Kurniawati Kurniawati Kusuma Adhianto Lao, Hans A. Liana Liana Liony Lumombo Liska Simamora Loden, Mexsi Madry, Madry Maharani, Naila Manteiro, Maria C. B. Mardin, John Maria Marina Herawati Mashudi Mashudi Maulida, Maulida Metta Santiputri Mira Amelia Amri Mubarok, M. Husni Mufida, Miratul Khusna Muhammad Altin Massinai Muhammad Zaini Mulyadi Eko Purnomo, Mulyadi Eko Munajah, Khairun Nainggolan, Jefri Najib, Nardy Noerman Nawir, Alfian Nina Nurhasanah, Nina Noach, Roberth M. Novi Herman Sada NOVIANTI, VELIA Nur Alam Nur Hidayat Nurhasanah Nurhasanah Octaviani, Erica Safira Pana, Timoteus Muda Panggabean, Mora H Ramadhan Pinaduta, Titus Edi Pitra, Pitra Prasetyawati Umar, Emi Putra , Adi Putri Puspita sari Putri, Andi Utami Batari Ringa, Maria B Riza Wahyudi Rohi Bire, Amram Rokhayati, Yeni Rosnidar Sembiring Rosy Armaini Sabrianto Aswad, Sabrianto Salsabila, Mutia Anisah Sarikadarwati Sartikha, Sartikha Sauw, Heni Matelda Sea, Johanes Gedo Selly Artaty Zega Sepriani, Wiwi Siahaan, Arta Uly Siswahyudianto Soares, Josefina B. M. Sonianto, Sonianto Sri Suharyati Srida Mitra Ayu Sugeng Sutiarso Sukmini Hartati Supardianto Supardianto Suprapto, Bambang harimei Sutrimono, Sutrimono Syamsuddin Syamsuddin Tamar, Khadijah Rezkiani Uki, Riyan Setiawan Umran, La Ode Muh. Wakila, Muhammad Hardin Wilianto, Haris Witno Witno Yoga Aji Handoko Yuli Antina Aryani, Yuli Antina Yuliawati Yusuf Surachman Djajadihardja, Yusuf Surachman