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All Journal Jurnal Pendidikan Matematika Jambi Medical Journal : Jurnal Kedokteran dan Kesehatan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Publikasi Pendidikan Jurnal Akuntansi Muhammadiyah JSTT Jurnal Kesehatan Andalas TARBAWI: Jurnal Pendidikan Agama Islam AKSIOMA HISTOGRAM: Jurnal Pendidikan Matematika AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Pendas : Jurnah Ilmiah Pendidikan Dasar Kinestetik : Jurnal Ilmiah Pendidikan Jasmani Jurnal Kolaboratif Sains JURNAL PENDIDIKAN TAMBUSAI Hearty : Jurnal Kesehatan Masyarakat Al-Amwal Antivirus : Jurnal Ilmiah Teknik Informatika M A T H L I N E : Jurnal Matematika dan Pendidikan Matematika Poltekita : Jurnal Ilmu Kesehatan JPP Jurnal Kesehatan Poltekkes Palembang Jurnal Abdimas Madani dan Lestari (JAMALI) JKEP : Jurnal Keperawatan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Journal of Telenursing (JOTING) Journal of Midwifery Nabla Dewantara : Jurnal Pendidikan Matematika Edu Masda Journal Zona Laut : Jurnal Inovasi Sains dan Teknologi Kelautan Indo-MathEdu Intellectuals Journal INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS International Journal of Multidisciplinary Research and Literature (IJOMRAL) Gemakes: Jurnal Pengabdian Kepada Masyarakat Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Sosial dan Humanis Sains Jurnal Ilmu Psikologi dan Kesehatan Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Jurnal Keperawatan dan Kesehatan (JKK) Jurnal Keperawatan Merdeka Jurnal Dehasen Mengabdi PPSDP International Journal of Education Indonesian Journal of Dedication and Educations Napande: Jurnal Bidan Journal of Government and Social Issues (JGSI) J-ISCAN : Journal of Islamic Accounting Research Jurnal Pengabdian Kompetitif Jurnal Perilaku Kesehatan Terpadu Journal of Social Work and Science Education ABDIMU: Jurnal Pengabdian Muhammadiyah ETNOPEDAGOGI: Jurnal Pendidikan dan Kebudayaan Jurnal Cendekia Islam Indonesia Journal of Management Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Jurnal Ilmu Pemerintahan Universitas Baturaja
Eva Susanti
Universitas Tamansiswa Palembang
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ANALISIS PERBEDAAN LABA MENURUT AKUNTANSI DENGAN LABA FISKAL PADA PT. PLN (PERSERO) UNIT INDUK DISBRIBUSI ACEH Susanti, Eva; Suryani, Emmy; Yunina, Fitri; Fitria, Nurizka
Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 1 (2024): Vol 14, No 1 (2024): Edisi Januari-Juni 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v1i1.2122

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mengetahui perbedaan laba menurut akuntansi dengan laba fiskal pada PT. PLN (Persero) Unit Induk Disbribusi Aceh. Model analisis yang akan digunakan adalah metode analisis deskriptif yaitu suatu tipe penelitian yang bertujuan untuk memberikan gambaran secara sistematis, faktual dan akurat mengenai data yang ada di lapangan yang difokuskan pada perbedaan laba menurut akuntansi dengan laba fiskal pada PT. PLN (Persero) Unit Induk Disbribusi Aceh. Hasil penelitian menunjukkan bahwa persistensi laba pada tahun 2020 sebesar -0,0068 artinya persistensi laba mengalami penurunan, kemudian persistensi laba pada tahun 2021 sebesar 0,0087% artinya persistensi laba mengalami peningkatan, dan pada tahun 2022 persistensi laba sebesar 0,01312% artinya persistensi laba tersebut mengalami peningkatan. Laba akuntansi dengan laba fiskal pada tahun 2020 sebesar 0,0147, kemudian tahun 2021 sebesar 0,0295 dan laba akuntansi dengan laba fiskal pada tahun 2022 sebesar 0, hal ini disebabkan tidak ada beban pajak tangguhan pada tahun 2022. Perbedaan temporer pada PT. PLN (Persero) Unit Induk Disbribusi Aceh pada tahun 2020 sebesar 0,0013, kemudian pada tahun 2021 perbedaan temporer PT. PLN (Persero) Unit Induk Disbribusi Aceh sebesar 0,0027, selanjutnya pada tahun 2022 perbedaan temporer PT. PLN (Persero) Unit Induk Disbribusi Aceh sebesar 0, hal ini disebabkan tidak ada biaya atau beban pajak tangguhan pada PT. PLN (Persero) Unit Induk Disbribusi Aceh di tahun 2022 sehingga hasilnya 0.
Strategic Public Communication in Urban Governance: A Study on Government–Citizen Interaction in Bekasi City Susanti, Eva; Fahmi, Ade; Sa’adih, Sa’adih
JURNAL SOSIAL DAN HUMANIS SAINS Vol 7, No 2 (2022): Desember JURNAL SOSIAL DAN HUMANIS SAINS DESEMBER 2022
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jshs.v7i2.4307

Abstract

This research explores the dynamics of public communication between the local government of Bekasi City and its citizens, focusing on how communication strategies affect public trust, participation, and service responsiveness. Utilizing a qualitative approach through interviews and document analysis, the study finds that while digital platforms such as social media and city service applications have improved access to information, gaps remain in message clarity, audience targeting, and feedback integration. The research contributes to the understanding of effective government-citizen communication as a vital element in democratic urban governance.
TRAINING ON PREPARING FINANCIAL REPORTS FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) USING THE BUKU WARUNG (BURUNG) APPLICATION IN BITAI VILLAGE, JAYA BARU SUBDISTRICT, BANDA ACEH CITY Susanti, Eva; Sartika, Fani; Syawalina, Cut Fitrika; Zhira, Aulia Anna
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 5, No 1 (2025): Vol 5 No 1 Juni 2025
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v5i1.2458

Abstract

This particular community service activity was implemented in the form of training on the preparation of financial reports for Micro, Small, and Medium Enterprises (MSMEs) using the “Buku Warung” (BURUNG) application in Bitai Village, Jaya Baru Subdistrict, Banda Aceh City. In the current digital era, financial bookkeeping has become much easier, one of which is through the use of the Buku Warung (BURUNG) application. BURUNG is an MSME bookkeeping application designed to help business owners record their financial transactions more easily. This community service program was carried out over a period of six months. The methods used in this program included training and mentoring on how to use the Buku Warung (BURUNG) application. The results of this program showed that MSME actors were very enthusiastic about participating in the financial report preparation training using this application. Furthermore, through this community service activity, the local community—particularly MSME owners—gained the skills to prepare their business financial reports more accurately and effectively.Keywords: Financial reports, Buku warung
Strengthening the Capacity of Paroy Fishermen through Basic Accounting Toward a Sustainable Coastal Blue Economy Lastri, Surna; Syamsidar, Syamsidar; Umar, Zulkifli; Anam, Budi Safatul; Susanti, Eva; Mauliansyah, Hendri
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 5, No 1 (2025): Vol 5 No 1 Juni 2025
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v5i1.2454

Abstract

This community service program aimed to improve basic accounting literacy among fishermen in Gampong Paroy, Lhong Subdistrict, Aceh Besar, as part of a local economic empowerment strategy based on the blue economy concept. The activity was conducted on the coast of Gampong Paroy and involved 30 participants, including village officials and active fishermen. The methods used included educational lectures and interactive sessions, accompanied by simulations of simple bookkeeping practices relevant to small-scale fisheries. The training materials covered income and expense recording as well as basic profit-loss calculations. Evaluation results indicated increased participant understanding of the importance of financial records as decision-making tools in their fishing businesses. The program also raised awareness of data-driven business management to support sustainable coastal economic development. Recommendations include follow-up technical training and integrating similar programs into village institutional planning. This program is expected to serve as a replicable model for sustainable coastal economic empowerment in other similar regions.Keywords: fishermen, basic bookkeeping, micro-accounting, blue economy, coastal economy
PEMBERDAYAAN MASYARAKAT DALAM MENINGKATKAN KESEJAHTERAAN ANAK-ANAK PANTI Herlina, Herlina; Safitri, Novi Ulfa; Susanti, Eva
Jurnal Pengabdian Kompetitif Vol. 4 No. 1 (2025): Pemberdayaan Masyarakat dan UMKM melalui Inovasi, Pendidikan, dan Keuangan Digi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v4i1.2281

Abstract

Abstract: “Anugrah” orphanage is a social welfare institution that still depends on community assistance. Almost all of the operational costs of the orphanage come from individual or group or community assistance. Community empowerment can be mobilized as much as possible with social visit programs, funding and providing facilities to this orphanage. This community service (PkM) uses the Asset Based Community Development (ABCD) method which has a place-based framework that combines several principles. The implementation of PkM on Friday, March 21, 2025 was attended by 25 children of Anugrah orphanage, administrators and journalists. The children's enthusiasm in following the PkM implementation process can be seen from several questions asked which are curious about the practice of the world and the hereafter towards success. The continuity of material presentation and question and answer dialog is approximately 1.5 hours. Community empowerment in the form of social assistance is still very much needed by this orphanage. Empowerment, Community, Children, Orphanageroperty,
Analysis of the Utilization of Artificial Intelligence (AI) as a Source of Learning Media for Islamic Religious Education Susanti, Eva; Amin, Alfauan
TARBAWI : Jurnal Pendidikan Agama Islam Vol. 10 No. 01 (2025): TARBAWI: JURNAL PENDIDIKAN AGAMA ISLAM
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jtw.v10i01.15396

Abstract

Artificial Intelligence (AI), also known as artificial intelligence, is a computer system-based technology that allows humans to perform activities that require human intelligence. AI has penetrated into the world of education which makes AI quite potential to help education. The purpose of this research is to analyze the use of AI as a source of learning media that can be used in PAI learning. The research method used in this research is the library research method with books, journals and web articles about AI, learning resources, learning media and PAI as a source of information. The result of this research is that there are many AI derivatives or programs that can be used by PAI teachers as a source of learning media to help the learning process become more effective, including canva, ChatGPT, Skype, and many more.
Kelas Ibu Hamil Meningkatkan Partisipasi Suami/Keluarga dalam Pendampingan Persalinan Susanti, Eva; Baska, Dwie Yunita
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 7 No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v7i1.4616

Abstract

Angka kematian ibu dan bayi di Indonesia masih cukup tinggi disebabkan oleh komplikasi selama kehamilan, persalinan dan nifas. Upaya menurunkan angka kematian ibu saat ini telah mengalami pergeseran paradigma, dari mendeteksi dan mengatasi komplikasi, berubah menjadi mencegah, mendeteksi dan mengatasi komplikasi yang ditemukan. Upaya tersebut melalui peningkatan kualitas pelayanan kesehatan bagi ibu hamil di Indonesia, yakni dengan melibatkan peran serta suami dalam kegiatan kelas ibu hamil. Permasalahan saat ini masih banyak keluarga/suami yang masih bingung akan perannya sebagai pendamping itu sendiri. Peran pendamping persalinan ini adalah pemberi dukungan emosional, materi, informasi, dan penghargaan terus-menerus. Kegiatan ini bertujuan untuk meningkatkan peran serta suami/keluarga agar dapat meningkatkan partisipasi suami dan pendamping dalam proses persalinan. Kegiatan dilaksanakan di Praktik Mandiri Bidan (PMB) Kasih Ibu, sebanyak dua kali pertemuan, dengan target peserta melibatkan 10 pasangan suami istri (usia kehamilan ibu 32-36 minggu, primigravida). Metode yang digunakan adalah metode survey lapangan, pre-post test pengetahuan, pengisian materi, diskusi tanya jawab, simulasi pendampingan dan praktik manajemen nyeri persalinan. Solusi yang ditawarkan berkaitan dengan kemampuan suami/pendamping dalam meningkatkan pengetahuan, informasi, dukungan, dan keterampilan dalam pendampingan serta manajemen mengurangi nyeri. Keluaran pengabdian masyarakat ini adalah berupa peningkatan pengetahuan, kualitas pendampingan dan partisipasi suami menjelang proses persalinan, dan memperkaya pendidikan dalam aktivitas kelas ibu hamil.
Pelatihan bagi Siswa Palang Merah Remaja dalam Memberikan Pertolongan Pertama pada Luka Susanti, Eva; Putri, Prahardian
Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Vol 3 No 2 (2021): Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat, Politeknik Kesehatatan Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/j.abdikemas.v3i2.776

Abstract

The incidence of injuries is increasing every year, both acute and chronic wounds. A recent study in America showed the prevalence of patients with wounds was 3.50 per 1000 population. The majority of wounds in the world's population are wounded due to surgery/trauma (48.00%), foot ulcers (28.00%), pressure sores (21.00%). To be able to understand and provide first aid to wounds so that the Adolescent Red Cross students have good skills in the community. This training was carried out using the demonstration method and simulation of first aid for wounds. Results: Implementation of wound care education and training to provide knowledge, understanding of the need for wound care for Red Cross Teenagers High School Muhammadiyah 2 Palembang. There is an understanding of the Red Cross Teenagers of Muhammadiyah Middle School in Palembang after counseling about injuries. And participants can perform or demonstrate first aid training for wounds carried out according to procedures.
Penerapan Latihan Senam Prolanis dalam Menurunkan Kadar Gula Darah Pasien Diabetes Melitus Susanti, Eva; Putra, Sumitro Adi; Jawiah, Jawiah
Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Vol 4 No 1 Juni (2022): Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat, Politeknik Kesehatatan Kemenkes Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36086/j.abdikemas.v4i1.1237

Abstract

Diabetes mellitus is a disease with metabolic disorders due to hormonal disorders that cause various chronic complications in the eyes, kidneys, and blood vessels accompanied by lesions on the basement membrane in examination with an electron microscope. (Brunner and Suddarth, 2002) Elderly includes middle age (middle age), namely the age group 45-59 years, elderly (elderly) namely the age group 60-74 years, the elderly (old) between the age group 75-90 years and very old (very old) over the age of 90 years (Nugroho, 2008 The approach method is in the form of counseling and prolanis exercise for the elderly. The results of its implementation can increase knowledge about Diabetes Mellitus and the application of prolanis exercise for the elderly with Diabetes Mellitus which is carried out regularly can help reduce blood sugar levels in the elderly so that the elderly can work independently in meeting their needs and can improve the quality of life of the elderly.
Stressful Conditions Increase Fatigue during Undergoing Hemodialysis Sulistini, Rumentalia; Pratama, Yudha; Febriani, Indra; Susanti, Eva; Erman, Imelda
Jurnal Keperawatan Vol 9 No 1 (2024): May
Publisher : Poltekkes Kemenkes Jakarta III

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32668/jkep.v9i1.1490

Abstract

Hemodialysis is a therapy given to replace kidney function. This therapy has various physical and psychological impacts on the sufferers. This study aims to analyze stress conditions with fatigue in patients undergoing hemodialysis. Analytic observation research design with a cross-sectional approach. Population of chronic renal failure patients undergoing hemodialysis. The sample was 54 patients, with a non-random sampling technique, with inclusion criteria, namely routine hemodialysis 2 times/week, full consciousness, communication well, and not experiencing complications during dialysis. Analysis using the Independent T-test and Pearson Correlation Test. The instruments used were the Depression Anxiety Stress Scale questionnaire and the fatigue questionnaire. The analysis results obtained the youngest age (17 people), more women than men, most of them have higher education and most of them undergo hemodialysis for more than 11 months. The average patient undergoing hemodialysis experienced mild stress and was in a state of severe fatigue. There was a significant relationship between stress and fatigue (p-value 0.048), with a prediction model that increasing one stress score will increase the fatigue score by 0.237. Therefore, psychological aspects must be an important concern in providing nursing care to patients undergoing hemodialysis in the hemodialysis unit.
Co-Authors Alamini, Alamini Almaini, Almaini Alvionita, Elysa Amin, Alfauan Anam, Budi Safatul Andhini, Natasya Deswita Andri, Mohammad Andria Erza, Nia Anggara, Ikang Putra Anggraini, Fadilla Aprianto, Junaidi Ariati, Nining Arnelia, Sindi Arriyani, Nurfisi ARYENI, LELI Atika, Rindi Aulia, Nabiella Hasti Azissah, Danur Baska, Dwie Yunita Bela, Herwin Sagita Bonita, Putri Novia Buana, Chandra Cecep Eli Kosasih Chudri, Intan Rizkia Cut Fitrika Syawalina, Cut Fitrika Dian Miranda Dwi H, Selvi Ramadani EDWARD, YURNAL erman, Imelda Evi Lestari Fahmi, Ade Farida Esmianti Fatma, Surya Febria, Rhani Febriani, Indra Febrina, Lydia Fitria, Nurizka Fitriani, Sulastri Fitrika, Sovia Fitrilia, Dina Guspianto Guspianto Haerani Asri Hakim Siregar, Lukman Hamsah, Hamsah Haris Kurniawan Haris Kurniawan, Haris Hartato, Febrilianti Haryanti, Rizki Sri Hendri Mauliansyah Herlina Herlina Hery Kresnadi Humaira, Nandini I Ketut Mahardika icut, Cut Fitrika Syawalina Imelda Saluza, Imelda Indah PES, Wenny Indawati, Eli Indri Yustika, Retno Irawiraman, Hadi Irma Suryani Irmawati Irmawati Ismail Efendy Jawiah Jawiah, Jawiah Jawiyah, Jawiyah Jaya, Meigo A Jaya, Meigo Anugrah Krisna Satrio Perbowo Kurniyati Kurniyati Kusmira, Devi Larasati, Nur Dwi Lestari, Aprilia Lestari, Bintang Ayu lubis, Affrida Yani Lubis, Affridha Yani Lubis, Afridha Yani Lukmanulhakim ., Lukmanulhakim MAHARANI, ISTIKA Mahmudi, Kendid Maryanti, Endang MELY, PETI Msy Mikial, Msy Mubarak, Nur Khairul Murianto Murni, Mirza Murwati Murwati Nisrina, Firdha Ayu Nofiansyah, Doly Nora, Eis Sian Noviantoro, Djatmiko Novita Sari Novitasari , Eka Fitri Nurhayati, Vika Nurhilani, Siti NURWAHIDAH NURWAHIDAH Oktapiani, Putri Pratama, M. Rizky Jaya Pratama, Yudha PURNAMASARI, SONYA Puspita, Yenni Putra, Dwi Rizqi Syah Putra, Rahul Sukhanna Putra, Sumitro Adi Putri, Davina Dwi Yulia Putri, Prahardian Rahayu, Fadhilah Rahimah Ramadhani, Nur Rizky Rifqi Amalia, Pandu Riwanul Nasron Rumentalia Sulistini Sa’adih, Sa’adih safitri, NOVI ULFA Salim, Amir Salsabila, Salsabila Saragih, Desi Asmaini Saragih, Desi Asmiani Sartika, Fani Sembiring, Rinawati Septi , Laras Sintia, Ilma Siregar, Nofi Marlina Siti Novy Romlah Sri Adi Widodo Sri Endriyani, Sri Sri Haryanto Sridiany, Sridiany Subakti, Alan Subehana Rachman Sukenti, Desi Sunandar Surna Lastri Suryani, Emmy syamsidar syamsidar Tarwoto, Tarwoto Tona, Tasdik Tuti rohani Umasangadji, Fahmi Utari, Ayu Sri Wenny Indah Purnama Eka Sari Wicaturatmashudi, Sukma WILANDA, FILKA Winda, Sri Nur Yani, Sri Endri yunina, fitri yusliana, yusliana Zainuddin . Zaki, Salman Faris Az Zhira, Aulia Anna Zulkifli Umar