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All Journal Komunikasi Fisika Indonesia Jurnal Kreatif Tadulako Online SEMIRATA 2015 JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE JOURNAL ONLINE OF PHYSICS Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Syntax Literate: Jurnal Ilmiah Indonesia Edukasi Islami: Jurnal Pendidikan Islam Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman Journal of Midwifery and Nursing Authentic Research of Global Fisheries Application Journal (Aurelia Journal) Best Journal (Biology Education, Sains and Technology) Jurnal Abdi Insani Jurnal Penelitian Fisika dan Terapannya (JUPITER) Jurnal Kesmas Jambi Jurnal Pengabdian Masyarakat (ABDIRA) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Salam Sehat Masyarakat (JSSM) LEBAH Innovative: Journal Of Social Science Research Griya Widya: Journal of Sexual and Reproductive Health Jurnal Pengabdian Masyarakat Bangsa Schrödinger: Journal of Physics Education Jurnal Pengabdian Masyarakat Pinang Masak Majority Science Journal InSTEM Ipso Jure Journal of Strafvodering Indonesian Thiflun : Jurnal Pendidikan Dasar Tarim : Jurnal Islamic Education SciencePlus Socious Journal Ipso Jure Ludi Litterarri EduTech Journal Leges Privatae Journal of Dialogos Journal of Strafvordering Indonesian Dhana Journal of Adat Recht Journal of Poltica Governo International Journal of Health Science Jurnal Pengabdian Kepada Masyarakat Bidang Kesehatan Jurnal Perempuan
Samsidar Samsidar
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The Quality of Financial Reporting in the Digital Era: The Influence of ERP Transformation and Accounting Information Systems Samsidar Samsidar
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/85b93650

Abstract

The rapid development of digital technology has significantly transformed financial reporting practices in modern organizations. The adoption of Enterprise Resource Planning (ERP) systems and Accounting Information Systems (AIS) has become increasingly important in improving the efficiency, accuracy, and transparency of financial reporting processes. However, the effectiveness of these technologies in enhancing financial reporting quality remains a critical issue, particularly in the context of digital transformation within organizations. Therefore, this study aims to analyze the influence of ERP transformation and accounting information systems on the quality of financial reporting in the digital era. This study employs a quantitative research approach using survey data collected from accounting staff, financial managers, and information system administrators involved in financial reporting processes. Data were obtained through structured questionnaires distributed to respondents working in organizations that have implemented digital accounting systems. The collected data were analyzed using multiple regression analysis to examine the relationship between ERP transformation, accounting information systems, and financial reporting quality. The results indicate that ERP transformation and accounting information systems have a positive and significant effect on financial reporting quality. ERP systems improve data integration, automate accounting processes, and enable real-time reporting, thereby enhancing the relevance and timeliness of financial information. Meanwhile, effective accounting information systems strengthen transparency, reliability, and data security in financial reporting. In conclusion, the integration of ERP transformation and accounting information systems plays a crucial role in improving financial reporting quality and supporting greater transparency and accountability in the digital era.
The Effect of Sustainability Reporting on Cost of Capital and Corporate Reputation Samsidar Samsidar
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0k4cmt07

Abstract

Sustainability reporting has become an essential component of modern corporate governance as organizations increasingly face demands for transparency regarding environmental, social, and governance (ESG) performance. Beyond fulfilling disclosure requirements, sustainability reporting is believed to influence corporate financial outcomes and reputational standing. This study aims to analyze the effect of sustainability reporting on cost of capital and corporate reputation. This research employs a quantitative approach using secondary data obtained from sustainability reports and financial statements of companies that implement sustainability disclosure practices. The sample consists of publicly listed companies selected through purposive sampling based on the availability of sustainability reporting and financial data. Data were analyzed using multiple regression analysis to examine the relationship between sustainability reporting, cost of capital, and corporate reputation. The results indicate that sustainability reporting has a significant negative effect on cost of capital, suggesting that comprehensive ESG disclosure reduces information asymmetry and investment risk, thereby lowering financing costs. In addition, sustainability reporting shows a positive and significant effect on corporate reputation, indicating that credible sustainability disclosures enhance stakeholder trust and strengthen corporate image in competitive markets. In conclusion, sustainability reporting functions as a strategic governance mechanism that improves financial efficiency while simultaneously strengthening corporate reputation through transparent and responsible disclosure practices.  
PERSONAL HYGIENE DENGAN KEJADIAN SCABIES PADA SANTRI Rika Andriani; Erlia Rosita; Ratnawati Bancin; Samsidar Samsidar; Hafizul Makruf; Siti Nurkhaliza
JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Vol. 11 No. 1 (2025): APRIL 2025
Publisher : Universitas Ubudiyah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jhtm.v11i1.4997

Abstract

 Di Seluruh Dunia Lebih dari 200 juta orang setiap hari menderita kudis/scabies, Scabies salah satu kondisi dermatologis yang paling umum. Scabies merupakan penyakit kulit dan salah satu penyebab kematian secara global. Penelitian ini bertujuan mengetahui hubungan personal hygiene dengan kejadian scabies di Pesantren Serambi Mekah Kabupaten Aceh Barat. Analitik observasional merupakan jenis penelitian yang digunakan dengan pendekatan cross sectional. Sampel dalam penelitian yaitu 70 orang dengan Teknik pengambilan sampel yaitu total sampling. Data dianalisis menggunakan Chi Square. Hasil penelitian menunjukkan bahwa ada hubungan Personal Hygiene dengan kejadian Scabies pada santri di Pesantren Serambi Mekah Kabupaten Aceh Barat dengan p-value 0,020.  
PENERAPAN ECOBRICK SOLUSI CERDAS SEKOLAH RAMAH LINGKUNGAN DI SD NEGERI LAYUNG Ratna Wati Bancin; Asmima Yanti; Erlia Rosita; Rika Andriani; Samsidar Samsidar
JURNAL PENGABDIAN KEPADA MASYARAKAT BIDANG KESEHATAN Vol. 7 No. 2 (2025): OKTOBER 2025
Publisher : Universitas Ubudiyah Indonesia

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Abstract

Permasalah sampah terutama sampah anorganik seperti plastik semakin meningkat dan berdampak negatif terhadap kesehatan serta kebersihan lingkungan sekolah. Sekolah Dasar Negeri Layung merupakan sekolah yang sudah menerapkan pemilahan sampah dengan baik namun masih minim dalam pengelolaannya. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan siswa-siswi dalam memilah serta memanfaatkan limbah sampah melalui pembuatan ecobrick sebagai salah satu solusi cerdas sekolah ramah lingkungan. kegiatan pengabdian ini meliputi kegiatan penyuluhan dan demonstrasi pembuatan ecobrick oleh siswa-siswi kelas 2. Pengabdian ini efektif dilakukan guna menumbuhkan kesadaran, kreativitas serta tanggung jawab siswa-siswi sejak dini. Hasil kegiatan pengabdian ini menunjukkan antusiasme dan kemampuan peserta dalam memenfaatkan limbah sampah menjadi ecobrick yang dirakit menjadi tong sampah. Diharapkan kegiatan ini dapat dilakukan secara berkelanjutan dengan pengembangan materi dan metode yang lebih inovatif untuk mendukung program ramah lingkungan disekolah.
SISWA SEHAT, MASA DEPAN HEBAT: EDUKASI PERILAKU HIDUP BERSIH DAN SEHAT DI SD NEGERI 25 MEULABOH KEC. JOHAN PAHLAWAN KAB ACEH BARAT Rika Andriani; Ratnawati Bancin; Erlia Rosita; Zakiyah Zakiyah; Samsidar Samsidar
JURNAL PENGABDIAN KEPADA MASYARAKAT BIDANG KESEHATAN Vol. 7 No. 2 (2025): OKTOBER 2025
Publisher : Universitas Ubudiyah Indonesia

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Abstract

The implementation of Clean and Healthy Living Behavior (PHBS) in schools is an absolute necessity along with the emergence of various diseases that often attack school-aged children (6-12 years). PHBS in schools is a set of behaviors practiced by students, teachers and the community in the elementary school environment as a result of learning, so that they are independently able to prevent disease, improve health and play an active role in creating a healthy environment. The purpose of this counseling activity is to provide students with understanding and awareness of clean and healthy living in everyday life both at home and at school. The target of this counseling is students of SD Negeri 25 Meulaboh. Based on the results of the evaluation after the activity, students understand more and are willing to apply clean and healthy living in everyday life.
Analysis of Waste Management in Batang Hari Regency Mekarisce, Arnild Augina; Saragih, Yaya Intan Aminita; Solida, Adila; Lesmana S, Oka; Samsidar, Samsidar
Jurnal Kesmas Jambi Vol. 10 No. 1 (2026): VOLUME 10 - NUMBER 1 - March 2026
Publisher : Program Studi Ilmu Kesehatan Masyarakat, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jkmj.v10i1.53545

Abstract

The waste problem in Batang Hari Regency continues to increase in line with population growth, with a daily volume of around 31 tons and 87% of temporary waste storage sites being illegal. This condition has an impact on public health, aesthetics, and environmental pollution. Waste management analysis is needed to improve management effectiveness, but such analysis has not been conducted comprehensively with involvement of stakeholders. The research aims to explore and provide an in-depth understanding of the social phenomenon being observed, focusing on detailed descriptions of field conditions. This research uses qualitative case study design. Data was collected through in-depth interviews, observations, and document reviews involving 10 informants. Data analysis was conducted using content analysis techniques, and data validity was ensured through triangulation of sources. The results show that waste management planning has been developed but has not been optimally implemented due to limitations in budget, fleet, and manpower. The implementation of collection and transportation is constrained by facilities and low public awareness of waste sorting. Evaluations are conducted but are not consistent, especially regarding illegal temporary waste storage sites. Follow-up actions in the form of socialization, additional facilities, and technical improvements have been carried out, but they have not completely resolved the problem. The implementation of management plays a crucial role in identifying weaknesses and promoting continuous improvement. Strengthening the budget, adding facilities, increasing the capacity of personnel, and active community participation are urgently needed to make waste management more optimal, sustainable, and positively impact health and the environment.
UJI KORELASI PENGARUH PERUBAHAN PH TANAH DENGAN UNSUR HARA MAKRO DAN MIKRO Tarigan, Vitri Julianta Br; Windhanu, Ilham Jaya; Pebralia, Jesi; Lista, Rizkia Maulida; Septianto, Dimas; Pujaningsih, Febri Berthalitha; Samsidar, Samsidar
JOURNAL ONLINE OF PHYSICS Vol. 11 No. 3 (2026): JOP (Journal Online of Physics) Vol 11 No 3
Publisher : Prodi Fisika FST UNJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jop.v11i3.56856

Abstract

Ph tanah merupakan salah satu faktor penting yang mempengaruhi ketersediaan unsur hara dan kesuburan tanah, terutama pada tanah ultisol yang umumnya bersifat masam.  Dimana tanah ultisol merupakan salah satu ordo tanah yang banyak ditemukan di Indonesisa yaitu sekitar 25% dari total keseluruhan daratan di Indonesia. Penelitian ini dilakukan untuk menganalisis hubungan antara pH tanah dengan kandungan unsur hara makro dan mikro pada tanah Ultisol di kabupaten Muaro Jambi. Penelitian menggunakan data sekunder yang dianalisis menggunakan uji Korelasi Pearson. Variabel yang dikaji meliputi pH tanah, unsur hara N, P, K, Ca, Mg, S, Fe, Mn. Zn dan Cl. Hasil penelitian menunjukkan bahwa pH tanah memiliki hubungan yang berbeda terhadap setiap unsur hara. Korelasi positif sangat kuat ditemukan antara pH dengan unsur Ca (r = 0,88), sedangkan pH dan unsur Mg menunjukkan korelasi positif kuat (r = 0,63). Sebaliknya, hubungan pH dengan unsur N, P, K, S, Fe, Mn, dan Zn tergolong lemah hingga sangat lemah. Hasil ini menunjukkan bahwa peningkatan pH tanah cenderung meningkatkan ketersediaan kation basa, terutama pada unsur Ca dan Mg, sementara ketersediaan unsur hara lainnya lebih dipengaruhi oleh faktor-faktor lain seperti bahan organik, pelapukan mineral, kandungan Fe dan Al, kondisi redoks, dan proses pencucian
Integrated Service for Empowerment: The Assessment of P2TP2A in 16 Provinces Retno Agustin; Bella Sandiata; Indriyati Suparno; Samsidar Samsidar
Jurnal Perempuan Vol. 24 No. 1 (2019): Indonesian Feminists’ Discourse and Politics
Publisher : Yayasan Jurnal Perempuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34309/jp.v24i1.311

Abstract

The increasing number of violence against women every year raises question about the effectiveness of intergrated service programs for the women victims of violence. The government established the Integrated Service Center for Women and Children Empowerment (P2TP2A) in 2002 supported by National Commission on Violence against Women (KOMNAS Perempuan) in the effort to provide protection and empowerment of women victims of violence. However, the increasingly diverse forms of violence against women have resulted in complex needs of the victims. The question arises whether the function and performance role of P2TP2A has fully answered the needs of victims or not. This article focuses on assessments conducted by KOMNAS Perempuan and Forum Pengada Layanan (FPL) in 16 provinces to re-examine the role of P2TP2A's functions and performance in meeting the needs of victims. Based on the findings of the assessment, there are still shortcomings in the system and performance of P2TP2A in providing victims’ needs, such as lack of awareness as service providers, coordination problems among institutions and limited budget. This assessment uses in-depth interviews and document studies, by including the lessons from the P2TP2A Surakarta city, Bandung district and Central Java Province.
Co-Authors -, Maison Abdullah, Fahri Adila Solida Afrianto, M Ficky Afrianto, Muhammad Ficky Agustinawati, Agustinawati Agustini, Rini Akmal Akmal Alamsyah, Misdar Alfiansyah Harahap, Martua Alrizal, Alrizal Amanda, Dwi Rahmah Amelia Yunita Amirudin, Aswar Ananda, Putri Silva Ananda, Yosep Yuswanto Tri Andriani, Rika Andry Stepahnie Titing Anggraeni, Rista Mutia Ani Margawati Anis Noviya Apriani, Fitri Ariawan, I Putu Arif, T Bastanur Aris Munandar Arnild Augina Mekarisce Arviana, Pipi Asmima Yanti Bahri, Halida Bahri, Kasmitha Bancin, Ratnawati Barokah, Khoiriah Basiruddin, Basiruddin Basran, Basran Bella Sandiata Darliana Sormin Daulay, Ferdiansyah Dewi Tureni Eka Nurshafni Erlia Rosita Ermadani Ermadani Faizar Farid Fajrina Hidayati Fandi Oktasendra Fatmawati, Retno Fazli, Akhmad Febri Berthalita Pujaningsih Fernando Mersa Putra Frastica Deswardani Hafizhah, Hafizhah Hafizul Makruf Haida, Gusti Hanif Kurniadi Hanum Eko Hapsari Harapan Gaja, Rawalan Harly Clifford Jonas Salmon Helga Dwi Fahyuan Helga Dwi Fahyuan Herlina Herlina Husnul Hamdi Iful Amri Ilham Ilham Ilmah, Ilmah Indayani, Riska Indriyani, Neni Indriyati Suparno Intan Lestari Irawansyah Hutagalung, Sandro Iswan, Muhammad Iwan Iwan jemri, jemri Jesi Pebralia Juliana Juliana Jumaita Nopriani Lubis Kandi, Kandi Kartina Kartina Kawati, Salma Merda Khazanah, Nurul Larlen Nixolas Lazuardi Umar Lesmana S, Oka Lince Bulutoding Linda Handayani Linda Handayani, Linda Lista, Rizkia Maulida Lucky Zaehir Maulana Luthfiyah, Mardhiyatul Madyawati Latief Makruf, Hafizul Mardian Peslinof Megawati - Mira Rahma Yanti Sormin Muhamad Romdoni Muhammad Ikhsan Muhlis, Syaiful Muksana Pasaribu Musdar, Tamzil Azizi Mutia Angraini, Rista Nadia, Putri Rahma Nanda, Dhina Aprilia Nasarudin, Abdul Rohman Nasrudin, Abdul Rohman Nasution, Erliana Nazri MZ Nazri MZ, Nazri Nehru Nova Susanti Nurhidayah Nurhidayah Nurhidayah Nurhidayah Nurromsyah Nasution Nurul Fadhilah Nurul Fadhilah Ogy Meyza Pratama Oky Dwi Syaputra Orita Satria Pamaharyani, Luchiandini Ika PENDI, PENDI Pramidazzura Alifa Rifqi Pujaningsih, Febri Berthalitha Puji Lestari, Ardiyaningsih Putriani, Dian Rohma Rahmayanti, Mira Ramadani M.J, Cahaya Ratman Ratman Ratna Wati Bancin Ratnawati Bancin Resta, Ichy Lucya Retno Agustin Riady, Yasir Riany, Hesti Rika Andriani Rika Andriani Rika, Erlia Rosita riza ulhaq Rodhiyah, Zuli Rosita, Erlia Rosmaimuna Siregar Rosmaimuna, Rosmaimuna Rustan Rustan, Rustan Sabri Sabri Samad, Husaini Sampe Napitupulu Sampe Napitupulu Sampe Napitupulu, Sampe Santi, Amalia Saragih, Yaya Intan Aminita Sari, Anggi Maulida Sari, Melanta Sarinah Pakpahan Sastra, Amril Septianto, Dimas Sinaga, Samuel Partogi Hasudungan Sinambela, Cristina Siregar, Ihsan Siti Hajar Siti Nurkhaliza Sri Oktamuliani Syarifah Asyura Tarigan, Vitri Julianta Br Tuty Alawiyah Vandela, Dwi Windhanu, Ilham Jaya Windianingsih, Tri Yanti Hasanah, Rini Yoza Fendriani Yudasti, Alham Ahmad Yurinanda, Sherli Yuristiawan, Septian Tegar Yusro Riski, Muhammad Yuventi, Adelina Zakiyah Zakiyah Zonita Zirhani Rumalean