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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Mimbar PGSD Undiksha eUREKA : Jurnal Penelitian Mahasiswa Teknik Sipil dan Teknik Kimia Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JURNAL MEDIA INFORMATIKA BUDIDARMA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu International Journal of Natural Science and Engineering Jurnal Kreativitas PKM Manuju : Malahayati Nursing Journal JURTEKSI Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal YUME : Journal of Management Jurnal Ilmiah Akuntansi Manajemen Building of Informatics, Technology and Science Amnesty: Jurnal Riset Perpajakan Ta'lim al-'Arabiyyah: Jurnal Pendidikan Bahasa Arab dan Kebahasaaraban JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah E-Coops-Day : Jurnal Ilmiah Abdimas MAHESA : Malahayati Health Student Journal Griya Journal of Mathematics Education and Application J.Abdimas: Community Health Abditeknika - Jurnal Pengabdian Kepada Masyarakat Journal of Rural and Urban Community Empowerment INVOICE : JURNAL ILMU AKUNTANSI Journal of Applied Nursing and Health Wiga : Jurnal Penelitian Ilmu Ekonomi Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan Journal of Nursing Invention Studi Akuntansi, Keuangan, dan Manajemen Jurnal Basicedu Jurnal Pengabdian Masyarakat Bhinneka Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Economic Research and Financial Accounting MARAS : Jurnal Penelitian Multidisplin Al-Qalam: Jurnal Kajian Islam Dan Pendidikan Jurnal Ekualisasi Jurnal Pendidikan Refleksi Optimum: Jurnal Ekonomi dan Pembangunan Atestasi : Jurnal Ilmiah Akuntansi
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INSENTIF EKONOMI TERHADAP USAHA AQUACULTURE Mira, Mira
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 13, No 2 (2012): JEP Desember 2012
Publisher : Universitas Muhammdaiyah Surakarta

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Abstract

The purpose of this study is to analyze the incentives for aquaculture businesses, one of these efforts is seaweed in Bone, South Sulawesi. Government intervention to develop the aquaculture business can be seen from the incentives provided. Incentives can be subsidized (at nursery) or in the form of protection (when the product is sold in the market). Incentives provided by the government in the form of policies, pay tax breaks or subsidies, have not touched this aquaculture business effectively. It can be seen from the value of the effectiveness of incentives for a commodity that is less than one (0.67). The government has not provided direct subsidies to farmers, unlike the fishing effort to get direct subsidies in the form of fuel prices (fuel oil) are relatively inexpensive for the fishermen. It can be seen from the value of subsidies for farmers who are negative (-0.3).
Performance of Ship Assistance Program for Fisheries Mira, Mira
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 14, No 2 (2013): JEP Desember 2013
Publisher : Universitas Muhammdaiyah Surakarta

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Abstract

The purpose of this study identify inhibiting factors that make the program Inka Mina did not reach goal. The study uses regression analysis and correlation analysis. Correlation analysis results indicate that the strong correlation between the number of aid ships with determining factors such as the potential for fisheries, the number of fishermen, the amount of production, the number of ship, number of KUB, and the fishing port. Regression analysis results indicate that amount of aid ships in a region is in accordance with the elements set out in the technical guidance. However, a strong correlation does not necessarily determine the success of this program, because there are other factors that have not been considered (qualitative factors) , such as culture one day fishing on coastal communities, peoples habits (gear and type of size), transfer knowledge, and other factors. Assessment for this problem, government should consider the culture aspect.
Performance of Ship Assistance Program for Fisheries Mira, Mira
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 14, No 2 (2013): JEP Desember 2013
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v14i2.212

Abstract

The purpose of this study identify inhibiting factors that make the program Inka Mina did not reach goal. The study uses regression analysis and correlation analysis. Correlation analysis results indicate that the strong correlation between the number of aid ships with determining factors such as the potential for fisheries, the number of fishermen, the amount of production, the number of ship, number of KUB, and the fishing port. Regression analysis results indicate that amount of aid ships in a region is in accordance with the elements set out in the technical guidance. However, a strong correlation does not necessarily determine the success of this program, because there are other factors that have not been considered (qualitative factors) , such as culture one day fishing on coastal communities, peoples habits (gear and type of size), transfer knowledge, and other factors. Assessment for this problem, government should consider the culture aspect.
INSENTIF EKONOMI TERHADAP USAHA AQUACULTURE Mira, Mira
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 13, No 2 (2012): JEP Desember 2012
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v13i2.171

Abstract

The purpose of this study is to analyze the incentives for aquaculture businesses, one of these efforts is seaweed in Bone, South Sulawesi. Government intervention to develop the aquaculture business can be seen from the incentives provided. Incentives can be subsidized (at nursery) or in the form of protection (when the product is sold in the market). Incentives provided by the government in the form of policies, pay tax breaks or subsidies, have not touched this aquaculture business effectively. It can be seen from the value of the effectiveness of incentives for a commodity that is less than one (0.67). The government has not provided direct subsidies to farmers, unlike the fishing effort to get direct subsidies in the form of fuel prices (fuel oil) are relatively inexpensive for the fishermen. It can be seen from the value of subsidies for farmers who are negative (-0.3).
Pra Rancang Bangun Pabrik Biogas Dari Limbah Padat Pembuatan Tahu Dengan Kapasitas 4.865,664 Liter/Tahun Mira, Mira; Iskandar, Taufik; Anggraini, S.P. Abrina
eUREKA : Jurnal Penelitian Mahasiswa Teknik Sipil dan Teknik Kimia Vol 2, No 1 (2018)
Publisher : Universitas Tribhuwana Tunggadewi Malang

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Abstract

ABSTRAK Metana adalah senyawa hidrokarbon dengan rumus molekul ch4, metana merupakan bahan kimia yang digunakan sebagai biogas dan juga dapat digunakan sebagai bahn bakar listrik, sebagai bahan baku pembuatan gas metana adalah limbah padat pembuatan tahu bahan pembantunya adalah air dan kapur, proses bembuatan biogas merupakan proses fermentasi anaerobic, yaitu proses dekomposisi bahan-bahan organik secara biologis dengan bantuan mikroorganisme yang menghasilkan biogas dan kompos tanpa adanya oksingen, secara umum kandungan karbon dalam limbah padat pembuatan tahu dapat dikonversi menjadi biogas (campuran ch4 dan co2), sedangkan limbah cair dan padatnya dijadikan pupuk cair dan pakan ikan bternak, Proses pembuatan gas methan akan mereaksikan bahan organik dan air dengan konversi 70%, sehingga memperoleh kemurnian 99%. Pra rancang bangun pabrik methana ini diharapkan mampu berproduksi dengan : kapasitas produksi 4.865,664 liter/tahu, waktu operasi 300 hari/tahun, 24 jam/hari, lokasi pabrik akan dibangun didaerah burneh tepatnya dikota bangkalan Madura, Didilihat dari analisa ekonomi terhadap pabrik methane maka diperoleh data sebagai berikut : total capital invesment (tci): rp 22.748.504.777 return of invesment (roibt): 30,12%return of invesment (roiat): 20,9% play out time(pot): 4,25 tahunbreak even point (bep): 38,33% internal rate of return (irr): 14,75%. Maka dapat disimpulkan bahwa pra rencana pabrik pabrik biogas dari limbah padat pembuatan tahu dengan kapasitas 4.865,664 liter/tahun adalah layak didirikan. Kata-kata kunci : Biogas, Metana, Absorber ABSTRACT Methane is a hydrocarbon compound with the molecular formula ch4, methane is a chemical used as biogas and can also be used as an electrical fuel, as a raw material for methane gas production is solid waste making know its auxiliary materials is water and lime, biogas bembuatan process is fermentation process anaerobic, ie the process of decomposition of organic materials biologically with the aid of microorganisms that produce biogas and compost in the absence of oxingen, in general carbon content in solid waste making of tofu can be converted into biogas (mixture of ch4 and co2), whereas liquid waste and solids are made fertilizer liquid and feed the fish bternak, The process of making methane gas will react organic and water with conversion 70%, so get 99% purity. The pre design of the methane plant is expected to be able to produce with: production capacity 4,865,664 liter / know, operating time 300 days / year, 24 hours / day, factory location will be built in burneh precisely in bangkalan city of Madura, seen from economic analysis to methane plant then the data obtained as follows: total capital investment (tci): rp 22.748.504.777return of invesment (roibt): 30.12% return of invesment (roiat): 20.9% play out time (pot): 4.25 tahunbreak even point (bep): 38.33% internal rate of return (irr): 14.75%. So it can be concluded that pre-planned biogas plant factory from solid waste manufacture with a capacity of 4865.664 liters / year is worth establishing. Keywords : Biogas, Methane, Absorber
PYODERMA PROFILE IN THE DERMATO-VENEREOLOGY OUTPATIENT UNIT OF AISYIYAH ISLAMIC HOSPITAL MALANG ON JANUARY-DECEMBER 2017 Nurainiwati, Sri Adila; Mira, Mira
Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga Vol 16, No 1 (2020): June 2020 (on progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/sm.Vol16.SMUMM1.12734

Abstract

Background: Pyoderma is a skin infection caused by gram-positive bacteria such as Staphylococcus, Streptococcus, or both, which are still one of the main problems causing high morbidity rates, especially in developing countries and tropical climates, including Indonesia.Objective: To find out the pattern of pyoderma in the outpatients from Dermatovenereology unit of RSI Aisyiyah for the period of January-December 2017.Methods: This retrospective study extracted data from the medical records of Dermatovenereology outpatient unit of Aisyiyah Islamic Hospital in the January-December 2017 time frame.Results: The incidence of pyoderma at Aisyiyah Islamic Hospital in Malang during 2017 was 46 cases (11.03%). The incidence of pyoderma is higher in males (56.52%) and according to age, the most affected age group is 0-11 years (39%). The most common level of education is SMA/MA (high school), which is 34.78%. Most types of pyoderma are impetigo (32.6%). The most used systemic antibiotic therapy is cefixime at 35.71% and the most used topical therapy is mupirocin (42.86%).Conclusion: The most impetigo type of pyoderma, males, with the most age group is 0-11 years, high school education level, the most used systemic therapy is cefixime and the most used topical therapy is mupirocin.
Pembelajaran Daring Terhadap Hasil Belajar Matematika di Sekolah Dasar Mira, Mira; Sabilah, Adina; Royani, Sumi; Sopiah, Sopiah; Sahriani, Sisi; Rahmi, Rahmi; Siregar, Pariang Sonang; Marta, Eni
MIMBAR PGSD Undiksha Vol 9, No 2 (2021): Juli
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpgsd.v9i2.34535

Abstract

Covid-19 memberikan dampak yang sangat besar bagi dunia pendidikan, dimana pembelajaran yang awalnya tatap muka menjadi  dilakukan secara daring. Tujuan penelitian ini adalah untuk menganalisis pengaruh pembelajaran daring terhadap hasil belajar matematika siswa di SD. Jenis penelitian yang dilakukan adalah kuantitatif. Populasi dalam penelitian ini adalah 65 orang yang terdiri dari guru dan siswa. Metode pengumpulan data yang digunakan adalah angket. Hasil penelitian menunjukan bahwa pembelajaran daring sangat berpengaruh terhadap hasil belajar pada konsep dasar matematika siswa. Selama pembelajaran daring siswa kurang efektif dalam belajar dan siswa kurang memahami materi yang diberikan oleh guru. Hasil belajar siswa pun kurang stabil. Penelitian ini bertujuan untuk mengetahui dampak, kelemahan dan kelebihan pembelajaran daring yang dialami oleh guru dan siswa selama pandemi Covid-19. Hasil penelitian menunjukan bahwa proses pembelajaran selama pandemi berubah yaitu dengan menggunakan jaringan jarak jauh. Hal ini memberikan dampak pada guru karena kurang maksimal dalam memberikan materi pembelajaran dan terganggunya proses pembelajaran yang menyebabkan materi tidak tuntas. 
Financial Distress Prediction with Grover Model: Case Study of PT Surya Pangan Indonesia Mira, Mira; Rayyani, Wa Ode; Wahyudi, Fiqi
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15681

Abstract

This research aims to predict financial distress at PT Surya Pangan Indonesia using the Grover model and analyze the results using the Springate model. The study employs quantitative data sourced from the financial reports of PT Surya Pangan Indonesia for the years 2018, 2019, and 2020. The data analysis technique involves calculating financial ratios and applying the Grover and Springate models to determine the company's financial health. According to the Springate model, a score above 1.062 indicates a healthy financial condition, while a score below 0.862 suggests a serious threat of bankruptcy. The results reveal that in 2018 and 2019, PT Surya Pangan Indonesia was in a healthy financial state with Springate scores of 3.748 and 1.174, respectively. However, in 2020, the score dropped to 0.564, indicating severe financial distress. The decline is attributed to decreased profitability and sales amid the pandemic and fluctuating corn prices. This study underscores the importance of early financial distress detection using predictive models, enabling companies to implement corrective measures before reaching a crisis. The findings suggest that PT Surya Pangan Indonesia must enhance its financial management strategies to prevent future distress. Additionally, future researchers are encouraged to compare different financial distress prediction models, such as the Ohlson and Altman models, to develop a more comprehensive understanding of financial health in the Indonesian business context.
Analysis of Financial Performance of Indonesian Banking Companies Using the Z-Score Model Mira, Mira; Badollahi, Ismail; Akbar, Akbar
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14370

Abstract

This research aims to find out how to analyze the financial performance of banking companies in Indonesia using the Z-Score model. This research uses a descriptive quantitative approach and uses the Z-Score model to assess banking performance. The data processing stages begin with collecting financial report data according to the Z-Score model indicators, calculating each indicator item, formulating the results according to the Z-Score model, analyzing them and drawing research conclusions. The financial report data taken is 3 years (2020-2022) which is time series data. The results of this research show that the overall financial performance of Indonesian banking seen from the Z-Score Model shows that the majority are in the bad category and 4 banks are in the healthy category, namely AMAR, ARTO, BTPS and PNBS. AMAR is categorized as healthy for 2022, ARTO 2021, BTPS for 2020-2022 is consistently considered healthy and PNBS is also considered healthy for 2020-2022. This shows that financial supervision needs to be improved and this information provides a warning to all banks that must focus more on efforts to improve their respective financial performance to increase existing ratios.
Prediction Analysis of Potential Fraudulent Financial Statement Risks Using the Fraud Score Model (In Mining Companies Listed on the Indonesian Stock Exchange 2018-2020) Indriana, Indriana; Mira, Mira; Jannah, Miftahul
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12312

Abstract

This quantitative research project aimed to assess fraud risk in the financial statements of mining sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. The study focused on measuring and predicting the likelihood of fraudulent financial reporting during this period using specific independent variables. Accrual quality was evaluated using RSST (Relative Signed Surprises of Total Accruals) as a proxy. Additionally, financial performance indicators, such as changes in accounts receivable, inventory, cash sales, and income, were analyzed to understand the financial health of the selected firms. The dependent variable was the prediction of fraudulent financial statements. Through statistical analysis and data modeling, the study aimed to identify patterns and trends that could indicate potential fraudulent reporting in the sampled mining companies' financial statements. A targeted sampling method was used, selecting 22 mining companies with available financial data from 2018 to 2020, categorized into two groups: 14 affiliated with big four KAP (Kantor Akuntan Publik) and 8 with non-big four KAP. Data analysis methods included descriptive statistics and lap cubes tests, helping summarize and compare the two groups in terms of their ability to mitigate the risk of fraudulent financial statements. The research findings revealed that companies associated with big four KAP firms were more effective at reducing fraud in their financial statements compared to non-big four counterparts. This underscores the importance of robust financial oversight and audit practices in the mining sector for maintaining investor confidence and market stability. Continuous research and monitoring of financial reporting practices are vital for transparency within the Indonesian Stock Exchange.
Co-Authors Adziem, Faidul Afwah, Nur Aisyah Viedar, Listya Akbar Akbar Akila , Nur ali, Rita Aliya, Kesya Shafa Amalia, Triana Amraini, Amraini Anaguna, Nursyam Anastasya, Resky Angguna Aprillia, Hanura Apsari, Rosvita Maulida Ardani, Cindy Ardiyanto, Rasyifa Adila Ariani, Mahrida Dwi Arman, Andi Asih, Finda Fiji Asih, Rinda Asmarani Nur Astuti, Wiwid Badollahi, Ismail Budi Setiawan Cahyaningtyas, Christian Charley, Charley Fadli, M. Wahyuniar Faidul Adzim, Faidul Fiji Asih, Finda Firman syah Fitriani Fitriani Gudiato, Candra Gustina, Indah Hakiki, Ismi Della Hanura Aprilia, Hanura Haria Saputri Heriani, Novia Heryadi, Yadi Hidayati, Dinda Gustri Hidayatullah, Kikin Hindriyanto Dwi Purnomo Indrayani , Syarthini Indrayani, Syarthini Indriana Indriana, Indriana Irwan Sembiring Ishak, Khardianti Alviani Ismail Badollahi Izma Daud, Izma Julianto Julianto Karsidi Karsidi, Karsidi Kristianto, Aloysius Hari Kunaenih, Kunaenih Kusnanto Kusnanto Mahmud Mahmud Marta, Eni Masniah Masniah Masrullah, Masrullah Mastoah, Imas Maulidan, Refly Zidni Maya Sari Mayasari, Nur Melani, Rena Melda, Melda Miftahul Jannah Mitrayati, Mitrayati Muchriana Muchran Muh. Idris Muh. Rusdi Muhaimin Muhaimin Muhammad Khaedar Sahib Muhammad Yamin Mulyadi, Nur Amalia Agus Mursalim, Nur Ainun Muryani Arsal Muttiarni, Muttiarni Nadiva, Nadiva Nanang Sobarna Ningsih, Suci Wahyu Nofriandy, M. Annas Noor Khalilati, Noor Norhalipah, Andi Nur Fadillah Safitri Nurcahyo, Azriel Christian Nurdin K, Nurdin Nurfadillah, Asti Nurlatipah, Yeti Nurlela Nurlela Nurlina Nurlina Nurmagfirah, Nurmagfirah Nursamsi, Nursamsi Nurtaqiya, Nurtaqiya NURUL AZIZAH Odjan, Ana Mariana Kalbu Oktavia, Nor Afni Oscarito, Oscarito P, Noviyanti P, Sudirman Pitri, Rischa Arselya Dwi Prasetya, Yusuf Dimas Prayusniar, Fadya Prisilia, Ni Kadek Neviska Purnamasari, A. Wirta Putri, Lidya Oktavia Putri, Lulu Nurrahmawati Putri, Shintia Novariani Putri, Trie Akra Rachmadaniyah, Rachmadaniyah Rahmadayoni, Nurul Rahmi Rahmi Ramadhan, Mohamad Angga Bahrul Rizki Nur Ramadhani, Novia Putri Ratih Rahmawati Reski, Seri Mulia Rita Rita, Rita Royani, Sumi Rustan, Fajar Eko Purnomo Rusyda, Nurazizah Ruwaida, Laiya Sabilah, Adina Sahriani, Sisi Salam Salam Salam, Salam Salama, Nuzula Elfa sarda, Sultan Sari, Clara Chintya Sari, Linda Sevitri, Shella Shafa Aliya, Kesya Silvester, Silvester Sinar Perbawani Abrina Anggraini Siregar, Pariang Sonang Sopiah, Sopiah Sopiah, Sopiah Sri Adila Nurainiwati Sri Maryati Sri Wahyuni SRI WARDANI Sulaeman Masnan, Sulaeman Susetiadi, Sigit Suwandewi, Alit Syafriafdi, Non Syahraeni, A.Tenri Syahriani, A. Tenri Syihabudin, Syihabudin Tahir, Ayani Dinasti Azira Takdir Takdir, Takdir Taufik Iskandar Tul Jannah, Shovia Viedar, Listya Aisyah Wa Ode Rayyani Wahyudi, Fiqi Wahyudi, Firma Windari, Sulis Wulan, Diah Retno Yayan M.A Nurbayan Yolanda, Feby Yuhansyah Yuhansyah Yuhansyah, Yuhansyah Yuliana Yuliana Zidni Maulidan, Refly