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All Journal Jurnal Ilmu Kelautan Kepulauan Jurnal Riset Akuntansi dan Auditing Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Fairness IECON: International Economics and Business Conference Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Andi Agus
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengujian Mutu Ikan Teri Kering (Stolephorus spp) Dengan Penggunakan Konsentrasi Garam yang Berbeda Andi Agus; Fikri Rizky Malik
Jurnal Ilmu Kelautan Kepulauan Vol 1, No 2 (2018)
Publisher : Fakultas Perikanan dan Kelautan. Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.18 KB) | DOI: 10.33387/jikk.v1i2.936

Abstract

Penelitian ini bertujuan untuk mengetahui mutu ikan teri kering (Stolephorus spp) dengan menggunakan konsentrasi garam 10% dan 12,5% dan waktu penyimpanan selama 14, 28 dan 42 hari dengan menggunakan pengamatan organolektif dan biokimiawi dengan menghitung total volatile base (TVB). Penelitian dilakukan di Laboratorium Kimia Makanan Ternak, Fakultas Peternakan Universitas Hasanuddin, Makassar.Pengambilan contoh dilakukan secara acak dari satu daerah penangkapan. Contoh yang terdiri dari ikan teri segar kemudin dikeringkan selama 14 hari dan diuji, selanjutnya di uji lagi pada hari ke 28 dan 42 hari. Hasil Penelitian memperlihatkan bahwa Ikan teri kering (Stolephorus spp) yang telah mengalami proses pengeringan selama dua minggu dan penyimpanan selama 6 minggu mengalami kemunduran mutu baik secara organolektif maupun biokimiawi.Penilaian organolektif meliputi kenampakan, bau dan tekstur.Untuk kenampakan hanya pada penilaian hari ke 14 (24 September 2013) menunjukkan nilai yang diisyaratkan sedangkan pada hari ke 28 (7 Oktober 2013) dan 42 hari (21 Oktober 2013) sudah menunjukkan nilai yang tidak diisyaratkan.Untuk bau dan tekstur setipa hari pengamatan menujukkan nilai yang tidak disyaratkan. Rendahnya nilai mutu organolektif ini disebabkamn karena pada proses pengeringannya, kondisi panas matahari tidak optimal.Pada pengujian secara biokimiawi dengan pengujian total volatile base (TVB) menunjukkan bahwa kadar garam dan lama penyimpanan tidak berbeda nyata sedangkan interaksi keduanya berpengaruh nyata. Hasil uji lanjut beda nyata terkecil (BNT) menujukkan bahwa pada kadar garam 10%, perlakuan 14 hari berbeda nyata dengan 28 hari dan tidak berbeda nyata pada 28 hari dan 42 hari sedangkan pada kadar garam 12,5% berbeda nyata antar setiap perlakuan lama penyimpanan. Untuk lama penyimpanan, memperlihatkan penyimpanan 14 hari tidak berbeda nyata sedangkan 28 hari dan 42 hari berbeda nyata. Tingginya kadar TVB melewati ambang batas yang diisyaratkan karena proses pengeringan yang tidak optimal selama penelitian karena kondisi cahaya matahari yang tidak optimal karena musim hujan.
Analisis Dampak Ukuran Perusahaan dan Manajemen Laba Terhadap Tanggung Jawab Sosial Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Rizal Abas; Dahniyar Daud; Annas Lalo; Andi Agus; Hisnol Jamali; Rahman Pura
Jurnal Riset Akuntansi dan Auditing Vol 11 No 3 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i3.699

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui bagaimana dampak ukuran perusahaan dan manajemen laba terhadap corporate social responsibility pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan yang diakses melalui www.idx.co.id pada perusahaan manufaktur sektor industri barang konsumsi dengan menggunakan teknik purposive sampling. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia yang berjumlah 159 perusahaan. Teknik penentuan sampel pada penelitian ini menggunakan purposive sampling, sehingga sampel yang digunakan pada penelitian ini yaitu berjumlah 57 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda, hasil penelitian menunjukkan bahwa ukuran perusahaan yang diukur dengan logaritma natural (size) berpengaruh negatif signifikan terhadap corporate social responsibility yang diukur dengan menggunakan corporate social responsibility index (CSRIi), dana manajemen laba yang diukur dengan estimate discresset accrual (EDA) tidak berpengaruh signifikan terhadap corporate social responsibility (CSR) yang diukur dengan corporate social responsibility index (CSRIi). Implikasi dari hasil pengaruh ukuran perusahaan yang negatif menunjukan bahwa realisasi pengungkapan CSR pada perusahaan relatif rendah karena tidak semua perusahaan menggunakan pedoman pengungkapan CSR yang terbaru (GRI G-4) dimana indikator pengungkapan CSR dalam pedoman ini lebih luas. Sedangkan implikasi dari manajemen laba tidak berpengaruh terhadap corporate social responsibility (CSR) kegiatan manajemen laba yang dilakukan oleh perusahaan tidak akan meningkatkan kegiatasn CSR. Abstract - This study aims to determine and test company size and earnings management on corporate social responsibility in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from financial reports accessed through www.idx.co.id in manufacturing companies in the consumer goods industry sector using purposive sampling technique. The population is 53 Manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange with a total of 159 observations. While the samples taken were 57 observations.The results showed that the size of the company as measured by natural logarithms (size) had a significant negative effect on corporate social responsibility as measured using the corporate social responsibility index (CSRIi), earnings management funds measured by estimate discresset accrual (EDA) had no effect on corporate social responsibility (CSR) as measured by the corporate social responsibility index (CSRIi). The implications of the results of the negative influence of company size show that the realization of CSR disclosure in companies is relatively low because not all companies use the latest CSR disclosure guidelines (GRI G-4) where the CSR disclosure indicators in these guidelines are broader. While the implications of earnings management have no effect on corporate social responsibility (CSR), earnings management activities carried out by companies will not increase CSR activities.
Determinant of Audit Quality in A Public Accounting Firm in Sulawesi Defrianti Ramadani; Andi Agus; Anwar
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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

Abstract

This study examines the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, professional ethics, and auditor work experience on audit quality. This study uses primary data sourced from auditors working at Public Accounting Firms in Sulawesi. Data was obtained by distributing questionnaires directly to auditors at 4 public accounting firms in South Sulawesi and sending online questionnaires to auditors located outside South Sulawesi. So that the total respondents used in this study are 50 respondents. Data analysis used the multiple linear regression method with the SPSS (Statistical Product And Sevice Solution) version 22 program with testing using research instrument tests, classical assumption tests, partial significance tests (t test), and simultaneous significance tests (f test). The results of the study prove that Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Professional Ethics, and Auditor Work Experience have a positive and significant effect on audit quality. The suggestion in this study is to further improve intellectual intelligence, emotional intelligence, and spiritual intelligence as well as work experience for auditors, for further research can be carried out by adding other variables that have a stronger influence on audit quality, further research is expected to use direct interviews with auditors.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM STUDI PADA NEGARA ASEAN-5 Yunita Lestari; Nurna Aziza; Nikmah; Andi Agus
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36757

Abstract

The objective of this research is to analyze the impact of financial performance on stock prices in the ASEAN-5 countries. The financial ratios analyzed include, Liquidity Ratio, proxied by the Current Asset Ratio (CR), Profitability Ratios, proxied by Return on Assets (ROA) and Return on Equity (ROE), Solvency Ratio, proxied by the Debt to Equity Ratio (DER), Activity Ratio, proxied by the Total Asset Turnover (TATO). The data used in this research include financial data from companies listed on the stock exchanges of the ASEAN-5 countries during the period from 2020 to 2022. This study uses secondary data obtained from the websites of each country's stock exchange. The sample consists of 225 companies with a total of 675 data points. The data analysis method employed is panel data regression (Eviews 12). The results of the study indicate that the liquidity ratio (CR), solvency ratio (DER), and activity ratio (TATO) do not affect stock prices. This suggests that investors in the ASEAN-5 region do not primarily consider these three ratios in their investment decisions. Conversely, profitability ratios (ROA and ROE) are proven to affect stock prices. High profitability ratios increase investor confidence and interest, thereby driving up the company's stock price. These findings provide insights for company managers and investors in understanding the factors that influence stock prices in the ASEAN-5 capital markets.
Pelatihan Pengolahan Produk Ikan Asap Untuk Meningkatkan Kualitas Produk Andi Agus; Ampauleng Ampauleng; Herman Sjahruddin; Yusuf Radja
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 4 (2023): Oktober : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i4.1288

Abstract

Tanah Toa Village is one of the gods that belongs to the Kajang sub-district, Bulukumba district. So far, Tanah Toa has been recognized as a national cultural heritage, especially in the Kajang Dalam area. The non-coastal location makes agricultural activities the dominant activity among the community. Only a few residents run the business of smoking fish. Pera smoked fish business actors obtain raw materials for skipjack tuna in the Bonto Maritime area which is a coastal area. While the production of smoked fish is sold to markets around the Kajang sub-district and the city of Bulukumba. The quality of smoking that is not maximized causes smoked fish to not last long. Smoked fish produced can only last a maximum of 3 days. This makes it difficult for smoked fish production to be traded outside the province or made into souvenirs for tourists who come from out of town. The durability of the smoked fish produced is not yet good because the smoking process only lasts about 2 hours, so the water content is still there. The use of fish smoking technology is also not owned by business actors, making it difficult for business actors to have difficulty in producing good quality smoked fish.
Pelatihan Keterampilan Tata Boga dan Manajemen Usaha untuk Peningkatan Ekonomi Keluarga di Desa Sanrobone, Takalar Dahniyar Daud; Nuramal Nuramal; Rezki Arianty Akob; Andi Agus; Sitti Mispa; Susiana Mochtar; Gunawan. L. Pongkapadang
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 3 (2025): Juli : Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i3.1694

Abstract

This community service activity aims to improve culinary skills and micro-business management for the people of Sanrobone Village, Takalar Regency as an effort to increase family income and economic independence. The method of implementing the activity includes identifying needs, local ingredient-based culinary training, food sanitation workshops, micro-business management training, digital marketing, business plan preparation, and evaluation of results. The results of the activity showed a significant increase in processed food production skills, understanding of the importance of sanitation and food safety, and the ability to manage small-scale businesses. Participants were also able to utilize social media for product promotion and began designing home businesses independently or in groups. The formation of two joint business groups (KUB) is an indication that this training has fostered entrepreneurial initiatives among the village community. This activity is expected to contribute to strengthening the local economy in a sustainable manner and can be replicated in other villages with similar characteristics.
Co-Authors Ampauleng Ampauleng Annas Lalo Anwar Dahniyar Daud Defrianti Ramadani Fikri Rizky Malik Gunawan. L. Pongkapadang Hisnol Jamali Nikmah Nuramal Nuramal Nurna Aziza Rahman Pura Rezki Arianty Akob Rizal Abas Sitti Mispa Sjahruddin, Herman Susiana Mochtar Yunita Lestari Yusuf Radja