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All Journal Jurnal Ilmiah Poli Rekayasa JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Accounting and Investment J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Manutech : Jurnal Teknologi Manufaktur Jurnal Teknik Mesin Jurnal Ilmiah Akuntansi dan Bisnis The Indonesian Journal of Accounting Research EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Eksplorasi Akuntansi (JEA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) UNES Journal of Swara Justisia Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Akuntansi AKTIVA Jurnal BILAL: Bisnis Ekonomi Halal Dulang: Jurnal Pengabdian Kepada Masyarakat Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management Accounting, Tax and Production Journal Economic Excellence Ibnu Sina Economic: Journal Economic and Business Journal of Humanities Education Management Accounting and Transportation IJIMCE : International Journal of Innovation in Mechanical Construction and Energy As-Syirkah: Islamic Economic & Financial Journal JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Nasirwan Nasirwan
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Analisis Penerapan Akuntansi Aset Biologis pada Usaha Pertanian Cabai di Aras Kabu, Lubuk Pakam ditinjau dari Perspektif Islam Firly Amelia; Mutiara Dwi Ramadani; Yitro Carol Nduru; Nasirwan Nasirwan
HEMAT: Journal of Humanities Education Management Accounting and Transportation Vol 1, No 2 (2024): Agustus 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v1i2.2858

Abstract

Pertanian merupakan salah satu sektor yang memiliki peranan penting dalam perekonomian suatu negara, terutama di Indonesia yang mayoritas penduduknya berprofesi sebagai petani. Aset biologis adalah tumbuhan dan hewan hidup. Penerapan PSAK 69 Agrikultur memerlukan pemahaman yang mendalam serta analisis yang seksama, agar para pelaku usaha dapat menjaga keberlanjutan bisnis, meningkatkan transparansi laporan keuangan, serta memperoleh kepercayaan dari para pemangku kepentingan. Penelitian ini bertujuan untuk melakukan analisis mendalam terhadap implementasi PSAK 69 dalam perspektif Islam pada usaha pertanian cabai di Usaha Pertanian Cabai Pak Sumarno, yang beralamat di Jl. Dusun Juli Aras Kabu, Lubuk Pakam. Jenis penelitian yang digunakan adalah penelitian lapangan dengan metode pendekatan deskriptif kualitatif. Sumber data yang digunakan yaitu data primer, yang diperoleh melalui wawancara, dan data sekunder, yang diperoleh melalui penelitian sebelumnya, Al-Qur’an, dan hadist. Teknik analisis data dimulai dari mengumpulkan data, penyajian data, dan kesimpulan. Hasil penelitian menunjukkan bahwa Usaha Tani Cabai milik Bapak Sumarno belum menerapkan standar akuntansi yang sesuai dengan PSAK 69, karena tidak ada pembukuan keuangan yang dilakukan oleh perusahaan. Namun, dalam melakukan praktik produksi biologis, Bapak Sumarno sudah melakukannya sesuai dengan nilai-nilai Islam.
Perlakuan Aset Biologis Peternakan Lembu Joni di Daerah Helvetia Berdasarkan PSAK 69 Rina Noni Hutajulu; Natasya Angel Panjaitan; Fitrah Maulidiyah; Yenni Sipahutar; Nasirwan Nasirwan
HEMAT: Journal of Humanities Education Management Accounting and Transportation Vol 1, No 2 (2024): Agustus 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v1i2.2825

Abstract

Penelitian ini bertujuan untuk mengetahui perlakuan aset biologis pada peternakan lembu milik Joni  yang berada di daerah Helvetia. Dalam hal ini perlakuan aset nya di analisis berdasarkan PSAK 69. Metode analisi yang digunakan yaitu metode deskriptif kuantitaf dengan pendekatan studi.Teknik pengumpulan data yang digunkan yaitu survei dan wawancara atau interview dengan pak Joni seabgai narasumber. Hasil penelitian ini menunjukkan bahwa penentuan harga yansg dilakukan telah sesuai dengan PSAk 69 terkait aset biologis yaitu berdasarkan nilai wajar.
Perancangan Mesin Pencacah Biji Jagung Dengan Mata Pisau Sebagai Pemecah Nasirwan, Nasirwan; Fadhlurrahman, Zaki; Wahyu Widodo, Tri; Rosa, Yazmendra; Yuli Y
Manutech : Jurnal Teknologi Manufaktur Vol. 16 No. 01 (2024): Manutech: Jurnal Teknologi Manufaktur
Publisher : Politeknik Manufaktur Negeri Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33504/manutech.v16i01.327

Abstract

The corn grain chopping machine has been designed with a knife blade as a breaker. This designed machine will be used to process agricultural products. The machine design process begins with stages, namely data processing, drawing sketches, calculations, and drawing with solidwork. It is planned that the driving force for the corn seed chopper machine will be to use an electric motor with 4 HP power and 2800 Rpm rotation with specifications for length 890 mm, width 420 mm, height 757 mm. The capacity of the corn grain chopper machine is 213 kg/hour using a shaft made of ST-37 steel and a direct transmission system and the bearings used are 1 inch in size. The way this chopping machine works is by utilizing the rotation of the electric motor to rotate the blade as a breaker and relying on the machine's cutting speed of 2800 rpm which makes the work process fast. The resulting corn fragments come out of the output hole provided and then enter the container provided. The specifications of the design results are obtained in accordance with the original plan
Implikasi Sedekah Terhadap Pendapatan Usaha Bebek Petelur (Studi Kasus Usaha Ternak Bebek Bapak Joko) Saputra, Krisna Nanda; Banjarnahor, Josephin Kezia; Purba, Rahel; Nasirwan, Nasirwan
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.2883

Abstract

Penelitian ini bertujuan untuk mengkaji implikasi sedekah terhadap pendapatan usaha bebek. Sedekah, sebagai salah satu bentuk amal dalam Islam, diyakini memiliki dampak positif pada keberkahan dan rezeki seseorang. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus pada usaha peternakan bebek di wilayah tertentu. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelaku usaha bebek yang rutin memberikan sedekah mengalami peningkatan pendapatan dan stabilitas usaha dibandingkan dengan mereka yang jarang atau tidak memberikan sedekah. Selain itu, sedekah juga berperan dalam meningkatkan hubungan sosial dan dukungan komunitas, yang pada akhirnya berdampak positif pada kinerja usaha. Temuan ini mendukung pandangan bahwa sedekah tidak hanya bermanfaat secara spiritual, tetapi juga memiliki implikasi ekonomi yang signifikan
Does intellectual capital efficiency improve islamic banking performance? The moderating effect of islamic governance Nasirwan, Nasirwan; Ridha, M. Arsyadi; Juliani, Dian
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20786

Abstract

Research aims: This paper aims to examine the moderating effect of Islamic governance on the relationship between intellectual capital efficiency (ICE) and Islamic bank performance.Design/Methodology/Approach: The population for this study covered Islamic banks in Indonesia. Purposive sampling was performed, and statistical analysis was conducted using moderating regression analysis by selecting among the common, fixed, and random effects models. The statistical tool utilized was E-Views 12.Research findings: The primary finding of this study is related to the positive moderating effect of structural capital efficiency on the relationship between intellectual capital and Islamic banking performance. Furthermore, Islamic governance could not strengthen the influence of human capital efficiency and capital employed efficiency on the performance of Islamic banks.Theoretical contribution/Originality: To the best of the authors’ knowledge, no other research has examined whether intellectual capital significantly affects the performance of Islamic banks with a moderating effect on Islamic governance in Indonesia.Practitioner/Policy implication: The results of this research provide input for the Sharia Supervisory Board to pay attention to the management of intellectual capital in Islamic banks and encourage Islamic banks to increase the value of intangible resources, capabilities, and asset knowledge to create and maintain competitive advantages in Islamic banks.Research limitation/Implication: This study focused only on Indonesian Islamic banks; hence, future research should be extended to Islamic insurance and microfinance.
The Influence of Local Government Size and Economic Growth on Local Government Financial Performance Nasirwan, Nasirwan; Ginting, Aisah Br; Manalu, Christina; Sinaga, Desy Amelia
Economic: Journal Economic and Business Vol. 3 No. 3 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i3.698

Abstract

Performance measurement is an important element in assessing the effectiveness of policy implementation, including financial regulations at the local government level. By measuring financial performance, we can obtain valuable feedback regarding the suitability and accuracy of implementing these regulations. The aim of this research is to analyze the influence of local government size and economic growth on local government financial performance. In this study, the sample used in this research was a purposive sampling sample, with the population of Regional Governments and Regency/City Regional People's Representative Councils (DPRD) in Indonesia in 2018.
The Influence of Regional Financial Independence Ratio, Pad Efficiency Ratio, and Pad Effectiveness Ratio on Regional Income of Bandung City Nasirwan, Nasirwan; Puspita, Azzahra Yuni; Tarigan, Darryl Galed Suranta; Setiawan, Fajar
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.709

Abstract

This study aims to examine the effect of independence ratio, PAD efficiency ratio, and PAD effectiveness ratio on total revenue of Bandung. The independent variables used are the ratio of regional financial independence, the efficiency ratio of PAD, and the effectiveness ratio of PAD, while the dependent variable is the total revenue of Bandung City. Data were analyzed using multiple linear regression analysis. The results showed that the independence ratio, PAD efficiency ratio, and PAD effectiveness ratio had a significant effect on the total revenue of Bandung City both partially and simultaneously. A comprehensive understanding of the relationship between these ratios and local revenue can provide a better view in designing regional and autonomous economic development policies and effective financial management, in order to improve public welfare and sustainable economic growth.
Comparative Analysis of Biological Assets Before and After PSAK 69 on Taufik Hidayat Cattle Farms Lubis, Jey Bremana Ramadhan; Marbun, Patricia Yosephine Syahrani; Utami, Widya Ayu; Nasirwan, Nasirwan
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 3, No 2 (2024): July 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v3i2.2756

Abstract

This research aims to compare the application of PSAK 69 before and after it’s implementation in Taufik Hidayat’s cattle farming business. The main objective is to compare the accounting treatments related to the recognition, measurement, and presentation of biological assets in financial statement. The research method employed is a qualitative approach using primary and secondary data. Data were obtained through direct interviews with the owner of the cattle farming business Taufik Hidayat, as well as observation and documentation at the research site. Additional, literature review from books, journals, and articles was conducted. The analysis results indicate that before PSAK 69, Taufik Hidayat’s farm used recognition and measurement methods based on historical cost. However, after the implementation of PSAK 69, the farm shifted to the fair value method, which affected the sensitivity of biological assets values to market changes. Disclosure and presentation of biological assets also began to comply with PSAK 69 provisions, although there is still room for improvement. Overall. The implementation of PSAK 69 brings significant changes in the accounting treatment of biological assets in Taufik Hidayat’s cattle farming business.
Rancang Bangun Mesin Pengupas Kulit Kacang Tanah Menggunakan Motor Listrik Dengan Tipe Silinder Horizontal Menggunakan Bahan Pisau ST 37 Anderson, Sir; Yuliarman, Yuliarman; Maimuzar, Maimuzar; Nasirwan, Nasirwan; Nusyirwan, Nusyirwan; Nofriadi, Nofriadi; Elisma, Netri; Insani, Farhan Filza
Jurnal Teknik Mesin Vol 17 No 2 (2024): Jurnal Teknik Mesin
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jtm.17.2.1603

Abstract

Peanuts are a plant that is widely cultivated in Indonesia, but the process of peeling the skin is still often done manually, which requires a lot of time and effort. To increase efficiency in this process, a peanut peeling machine with a horizontal cylinder design was developed. This innovation is designed to make it easier for farmers and small entrepreneurs to peel peanuts with a larger production capacity. This peeling machine is equipped with a nut discharge regulation system and uses a 1 Hp electric motor with a speed of 1400 rpm which is transmitted to 700 rpm. The stripping process is carried out by putting the dried peanuts into the hopper, then the knife cylinder rotates to separate the husks from the peanuts. The system is supported by a belt and pulley mechanism that ensures smooth operation of the machine. The test results showed that this machine was able to peel peanuts with a capacity of 64 kg/hour, providing a significant increase in productivity when compared to manual methods. This machine is expected to provide a more efficient solution for the agricultural industry and home businesses in peanut processing.
Implementation of Accounting Code of Ethics Based on Islamic and Christian Scriptures for Accounting Students at Medan State University Lubis, Anggi Zahwa Yunita; Sihombing, Andico Julius; Pasaribu, Benediktus Hasoloan; Nasirwan, Nasirwan
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.735

Abstract

The code of ethics of accountants cannot be separated from the moral and spiritual values that originate from the teachings of the world's major religions. This study seeks to explore how the perspective of religious scriptures can provide an ethical foundation for the accounting profession. By examining the ethical principles contained in the Qur'an, Psalms, Torah, and Gospel, it is hoped that a more comprehensive understanding of the code of ethics of accountants can be obtained that is in line with spiritual and humanitarian values. This research will be conducted in September. The place of research in this study is at the State University of Medan. The type of data used in this study is subject data. The data sources in this study use primary and secondary data. Data collection techniques used in this study are observation, interviews and documentation. The stages of data analysis in this study start from data reduction, then data presentation and final conclusions.
Co-Authors -, Nasrullah - Adriansyah Adriansyah Afriyani, Sicilia Aina Edi Putri Amalia Akita Amelia, Firly Andri Zainal Anggriyani Anggriyani Anggriyani, Anggriyani Arfan Ikhsan, Arfan AW, Jumaiadi Ayu Utami, Widya Azizul Kholis Azizul Kholis, Azizul Banjarnahor, Josephin Kezia Bhayangkara, Andika Candra Mayana, Hendri Chatarina Umbul Wahyuni Debora Desnia Desmarita Leni Desnia, Debora Dian Juliani Dwi Ramadani, Mutiara Elisma, Netri Elvis Adril - Fadhlurrahman, Zaki FAJAR SETIAWAN Fajri Arsyah, Ahmad Hasnul Firly Amelia Fitrah Maulidiyah Ginting, Aisah Br Hanif Haris Haris Haris Haris, Haris hasyim, hasyim Herkules Hery Widijanto Humaira, Ella Ichlas Nur Insani, Farhan Filza Julnaidi - - Jumyetti Jumyetti Junaidi - - Khairul Amri Lubis, Anggi Zahwa Yunita Lubis, Jey Bremana Ramadhan M. Arsyadi Ridha M. Arsyadi Ridha Maimuzar Maimuzar Manalu, Christina Manurung, Joy Fenika Marbun, Patricia Yosephine Syahrani Maulidiyah Lubis, Fitrah Muchlisinalahuddin Muhammad Ridha Habibi Z MUHAMMAD YUSUF Muhammad Yusuf Harahap Mutiara Dwi Ramadani Naswa Aprillia Putri Natasya Angel Panjaitan Nofriadi Nofriadi Nusyirwan Nusyirwan Padli Raisman Akbari Panjaitan, Audyla Arsuka Pasaribu, Benediktus Hasoloan Purba, Rahel Puspita, Azzahra Yuni Putri, Naswa Aprillia Rahmi, Nurfitri Rahwani, Diba Ameilia Rakiman Rakiman Rakiman Rakiman Rama, Hilfama Ramza, Robi Rina Noni Hutajulu Rina Rina Rindiani, Chintia Rivanol, Rivanol Ruzita Sumiati Saif Hadid Alkhairi Sanjani, Ahmad Saparuddin Siregar Saputra, Krisna Nanda Saputra, Rio Shah Zada, T. Muhammad Sibarani, Christy Amelia Rotua Sihombing, Andico Julius Silalahi, Tauada Sinaga, Desy Amelia Sipahutar, Bela Putri Saqina Sir Anderson Sir Anderson Siregar, Masjamilan Sitanggang, Endang Maya Sari Sitanggang, Sri Ningsih Siti Sri Wahyuni Situmeang, Chandra Situmorang, Efita Natasya Situngkir, Gomgom Sulaiman Lubis Syahmi Edi Syu'aib, Syu'aib Tarigan, Darryl Galed Suranta Tauada Silalahi Teresa Paulina Sihombing Tri Wibowo - Tua Sibarani, Choms Gary Ganda Utami, Widya Ayu Verdian, Riza Wahyuni, Siti Sri Yazmendra Rosa Yenni Sipahutar Yermiana, Vaskha Yitro Carol Nduru Yuli Y Yuli Yetri Yuliarman Yuliarman Zebua, Dwi Fadhillah Apriliana Zulfikar - -