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All Journal Jurnal Pengabdian Magister Pendidikan IPA Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) ARMADA : Jurnal Penelitian Multidisiplin TINTA NUSANTARA : Jurnal Ekonomi, Manajemen, dan Akuntansi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat

Indra Wahyudi

Unknown Affiliation

Author-ID : 4151842

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Articles

Pemanfaatan Penggunaan Fish Finder Bagi Nelayan Bubu Tradisional Desa Assilulu Agung K Henaulu; Tahir Tuasikal; Aliah Rahman; Rapiah Sarfa Marasabessy; Indra Wahyudi; Yenni Sofyan; John Waldi Ch. Karuwal; Yudhy Muhtar Latuconsina; Ferdimon Kainama; Ahmad A. Latuponu; Rina Latuconsina; Awia Conang; Tri Siwi Nasrulyati; Akbar Rumuar; Masda Tuhuteru; Abd. Samad Rumagia; Maulana Nur Fazri Angkotasan; Muhammad Ramdhani Ohorella; Rahma W. Sowakil; Sri Pitrianti Marasabessy; Kisman Ady
Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Vol 5, No 1 (2022): Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS
Publisher : Badan Penerbitan Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/js.v5i1.3278

Nelayan tradisional negeri Assilulu sering mengalami pasang surut dalam meningkatkan omset pendapatan, salah satu faktor penyebab dari permasalahan ini adalah proses awal dan akhir dari penangkapan yang masih sangat tradisional terutama pada proses penentuan lokasi tangkap dan proses pencarian keberadaan bubu. Untuk menjawab permasalahan ini maka dalam kegiatan pengabdian ini akan dibantu dalam pengadaan alat bantu deteksi ikan fish finder. Sebelum proses penyerahan alat bantu, Tim pengabdian akan melakukan pelatihan, pendampingan, dan evaluasi dari kegiatan. Hasil pelatihan dan pendampingan menunjukkan bahwa masyarakat sangat antusias dalam mengikuti proses pelatihan hingga pendampingan. Dari hasil uji coba proses tracking dilihat pada tingkat produktivitas proses waktu pencarian mengehmat waktu rata-rata 60% -70% sedangkan hasil tracking penentuan lokasi tangkap yang berdampak pada peningkatan hasil tangkap sebesar 39,47%

Analisis kualitas implementasi akuntansi berbasis akrual Indra Wahyudi
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 4 No 1 (2019): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara, dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Government Regulation Number 71 Year 2010 on Governmental Accounting Standards mandates that the accrual standard on governmental accounting is implemented no later than four years after 2010 which is 2015. Until 2017 several studies on local government showed that the quality of application accrual based accounting is still low. This study aims to analyze the quality of accrual-based accounting practices at central government based on accrual-based SAP by assessing the accrual rate of each entity. This study uses a qualitative method. The data collection was done by interview, observation and documentation. Aspects studied are activities of converting assets to expense, accruing unpaid expenses, accruing unpaid assets, accruing uncollected revenue and the conversion of liabilities to revenues. The results of quality analysis of the implementation of accrual accounting in the three central government work units shows that accrual rate varies. The highest ranking achieved by the Head Office of the Directorate General of Treasury with accrual rate of 56 percent, ranked second is Tax Office Pratama Sleman that obtained by the accrual rate of 58,89 percent, and Main Secretariat of the Central Bureau of Statistics earned third with accrual rate of 40 percent. Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan mengamanatkan bahwa peneraparan Standar Akuntansi Pemerintahan berbasis akrual dilaksanakan paling lambat empat tahun setelah tahun 2010 yaitu tahun 2015. Sampai tahun 2017 beberapa penelitian terhadap pemerintah daerah menunjukan bahwa kualitas penerapan akuntansi berbasis akrual masih rendah. Sampai saat ini belum terdapat penelitian tentang kualitas penerapan akuntansi berbasis akrual pada pemerintah pusat. Penelitian ini bertujuan untuk menganalisis kualitas penerapan akuntansi berbasis akrual pada pemerintah pusat berdasarkan SAP berbasis akrual dengan cara menilai tingkat akrual masing-masing entitas. Penelitian ini menggunakan metode kualitatif. Pengumpulan data dilakukan dengan cara wawancara, observasi, dan dokumentasi. Aspek yang diteliti ialah pengakuan transaksi konversi aset menjadi beban, belanja yang belum dibayar, perolehan aset yang belum dibayar, pendapatan yang belum diterima kasnya, dan koversi kewajiban menjadi pendapatan. Kelima aspek tersebut dinilai berdasarkan ketepatan waktu pencatatan pengakuannya. Hasil analisis kualitas implementasi akuntansi berbasis akrual pada tiga satuan kerja pemerintah pusat menunjukkan tingkat akrual yang bervariasi. Peringkat tertinggi dicapai oleh Kantor Pusat Direktorat jenderal Perbendaharaan dengan tingkat akrual 56 persen, peringkat kedua diperoleh Kantor Pelayanan Pajak Pratama Sleman dengan tingkat akrual sebesar 48,89 persen, dan peringkat ketiga diperoleh Sekretariat Utama Badan Pusat Statistik dengan tingkat akrual sebesar 40 persen.

Pencegahan Stunting Melalui Pemanfaatan Hasil Pertaninan Berupa Pengolahan Susu Jagung di Desa Korleko Kecamatan Labuhan Haji Fahruddin; Arfizi Mita Raga Seprian; Indra Wahyudi; Maulidya Aisya I.J; Deni Wardani; Husnul Riati; Nada Nisrina; Riski Utami Maliwati; Hentika Ruhmana; Siti Raudan Wanujiah; Haerun Nisak
Jurnal Pengabdian Magister Pendidikan IPA Vol 5 No 4 (2022): Oktober-Desember 2022
Publisher : Universitas Mataram

Desa korleko adalah desa yang terletak di sebelah timur pulau lombok, lebih tepatnya di kecamatan labuhan haji kebupaten lombok timur. Potensi lokal di Desa korleko sangat melimpah baik dalam bidang pertanian maupun perikanan. Namun masyarakat desa korleko masih minim edukasi dalam hal pengolahan hasil bumi sehingga tingkat penderita stunting di desa korleko terbilang tinggi. Jagung sebagai salah satu hasil pertanian di desa korleko merupakan salah satu sumber pangan alternatif yang sangat bergizi. Kelompok KKN-T Desa korleko Universitas Mataram berupaya untuk mencegah dan menurunkan tingkat penderita stunting di desa korleko dengan mengadakan kegiatan gerakan divesifikasi pangan dan pengolahan makanan bergizi berupa sosialisasi dan pelatihan pembuatan susu jagung. Pengolahan susu jagung ini menghasilkan 25 cup dengan ukuran 100 ml. Kegiatan ini berjalan dengan baik karena tingginya antusias peserta baik dalam hal pemahaman materi dan praktek pembuatan susu jagung. Di harapkan kegiatan ini akan meningkatkan kesadaran masyarakat dalam mengkonsumsi makanan begizi.

Pemanfataan Sensor Proximity Untuk Kran Wudhu Otomatis Pada Mesjid Negeri Larike Connie E Pelamonia; Rina Latuconsina; Zuleiha M. Masahida; Sylvia Irene Persulessy; Indra Wahyudi
Jurnal Aplikasi Dan Inovasi Ipteks "SOLIDITAS" Vol 6, No 1 (2023): Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS
Publisher : Badan Penerbitan Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/js.v6i1.4123

Larike country, one of the traditional villages located on Ambon Island and is part of the West Leihitu District, Central Maluku Regency. Larike Country has several unique and interesting tourist areas such as: Batu Layar, Pancoran Kuning, Morea Pond Tour and others, there are several tourist spots that attract the attention of local and foreign tourists to visit Larike Country.The pandemic that has hit the world in the last 3 years requires us to always live healthy both for ourselves and for others. We will be in a new normal condition where we will make new habits in social interaction. The new habits include: always wearing a mask, washing hands before and after doing something especially when in public places, keeping a distance and reducing activities on the spot.The use of the ablution faucet at the Larike mosque still uses a manual faucet that directly touches the faucet and is used by many people. To anticipate the spread of the virus, the use of automatic tools which are appropriate technology, such as the use of automatic faucets in places of worship.

ANALISIS SWOT DALAM MENENTUKAN STRATEGI PENJUALAN DI TOKO SEJAHTERA SANGATTA Anisa Ayu Lestari; Amirudin; Indra Wahyudi
Tinta Nusantara 2018 Vol.1 Vol 6 No 2 (2020): JURNAL TINTA NUSANTARA
Publisher : Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55770/tn.v6i2.54

The purpose of this study was to determine the existing sales strategy at Toko Sejahtera based on a SWOT analysis. The population observed was the head of the Sangatta Sejahtera Store, admin, cashier, waiter, and driver. Data collection techniques in this study were interviews and the distribution of open-ended questionnaires and answers given from the shop and employees. The analytical tools used are EFAS, IFAS, SWOT matrix, IE Matrix and QSPM strategy. The results of the research from the analysis stage carried out are obtained sales strategies that must be further improved market penetration strategies and product development strategies. Based on the results of the EFAS and IFAS matrix analysis as well as the matching of the SWOT and IE analysis, the QSPM results have a market penetration TAS value of 5.60 and a product development TAS of 5.50. This should be paid more attention in order to increase sales at the store

Membangun Kesadaran Kolektif: Strategi Penyuluhan Bahaya Judi Online dan Narkoba dalam Meningkatkan Generasi Muda Desa Tambangan Pasoman, Mandailing Natal Affan Muhammad Hasibuan; Riski Towilah NST; Siti Masitoh Lubis; Dinil Arifah; Taminna Dongoran; Amelia Dewi; Widiya Haliza; Muda Ahmad Siregar; Indra Wahyudi; Imelda Sari
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 5 (2025): SEPTEMBER-OKTOBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/phvz2p79

Judi online dan narkoba telah menjadi fenomena yang memiliki dampak negatif dalam tatanan sosial masyarakat. Tujuan pengabdian masyarakat untuk memberikan pemahaman secara mendalam dan membentuk kesadaran masyarakat Desa Tambangan Pasoman agar terhindar dari kedua perbuatan ini dengan memberikan edukasi dan membuka diskusi yang terarah (focus discussion) agar menjawab kekeliruan selama penyuluhan berlangsung. Hasil dari kegiatan ini menunjukkan perubahan sikap masyarakat secara signifikat akan bahaya dari judi online dan narkoba dimana masih banyak masyarakat yang kurang memahami dampak buruk ini di sebabkan kurangnya literasi hukum dan pengawasan pemerintah desa. Edukasi yang dilakukan secara persuasif telah menunjukkan hasil positif dengan membangun kesadaran baru dan keterlibatan pemuda sebagai tonggak keberhasilan pengabdian ini. Mereka tidak hanya menjadi penerima informasi, tetapi menjadi agen perubahan dengan menyebarkan pesan positif ke lingkungan sekitarnya. Hal ini memicu adanya komunitas ataupun kelompok yang sigap untuk mengawasi indikasi adanya praktik judi atau penyalahgunaan narkoba. dengan demikian diharapkan desa dapat lebih proaktif menanggulangi masalah ini sebelum meluas dan menyebabkan dampak yang lebih besar.

ANALYSIS OF PRODUCT QUALITY AND SERVICE QUALITY ON INTENTION TO REVISIT THROUGH CONSUMER SATISFACTION AS AN INTERVENING VARIABLE IN OWN PICKED ORANGE AGROTOURISM IN KARO DISTRICT Indra Wahyudi; Elisabet Siahaan; Rahmanta
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1790

The quality of self-picked orange agrotourism products does not yet have good quality in terms of the texture of the orange fruit, the size of the orange fruit is not uniform, and the taste of the orange fruit. Apart from that, the quality of service provided is not fully optimal, the agrotourism environment is not clean, the employees who work do not have special uniform attributes, the limited number of employees in agrotourism, so this will have an impact on the level of satisfaction consumers, if consumers who visit the self-picked orange agrotourism are satisfied with the product quality and service quality of the self-picked orange agrotourism, of course consumers/visitors will have an interest in visiting the self-picked orange agrotourism again. The analysis method used is path analysis using Smart PLS software version 3.0. The data used in this research are primary and secondary data. The sample in this research was 90 visitors or consumers of self-picking orange agrotourism. The research results show that the variables product quality (X1) and service quality (X2) have a positive and significant effect on consumer satisfaction (Z). The variables product quality (X1) and service quality (X2) have a positive and significant effect on intention to revisit (Y). The consumer satisfaction variable (Z) has a positive and significant effect on intention to revisit (Y). The product quality variable (X1) has a positive and significant effect on intention to revisit (Y) through consumer satisfaction (Z). The service quality variable (X2) has a positive and significant effect on intention to revisit (Y) through consumer satisfaction (Z).

Work-Life Balance And Its Significant Positive Effect On Employee Performance: Evidence From BNN Maluku Province Sulaiman Wasahua; Indra Wahyudi; Agung K. Henaulu; Soselisa, Edi Arijanto; Efendy Rumakat
ARMADA : Jurnal Penelitian Multidisiplin Vol. 4 No. 4 (2026): ARMADA : Jurnal Penelitian Multidisplin, April 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v4i4.1992

This study aims to examine the impact of work-life balance on the performance of employees at the National Narcotics Board (Badan Narkotika Nasional/BNN) of Maluku Province. The growing demands on law enforcement personnel necessitate an understanding of how equilibrium between professional duties and personal life affects workplace outcomes. This explanatory research employed a quantitative approach with a census sampling technique, utilizing the entire population of 57 employees as respondents. Primary data were collected through questionnaires measured by a Likert scale, and the analysis included validity and reliability tests, simple linear regression, and coefficient of determination The findings reveal that work-life balance has a significant positive influence on employee performance, as indicated by a significance value of 0.000 (< 0.05). The regression equation Y = 6.649 + 0.539X demonstrates that for every unit increase in work-life balance, employee performance increases by 0.539. Furthermore, work-life balance explains 60.5% of the variance in employee performance (R² = 0.605), while the remaining 39.5% is influenced by other variables not examined in this study. It is concluded that enhancing work-life balance through supportive policies, such as flexible working arrangements and wellness programs, can substantially improve employee effectiveness. Future research is encouraged to explore additional factors like motivation and compensation to provide a more comprehensive understanding of performance determinants in public sector organizations.

Co-Authors Abd. Samad Rumagia Affan Muhammad Hasibuan Agung K Henaulu Ahmad A. Latuponu Akbar Rumuar Aliah Rahman Amelia Dewi Amirudin Anisa Ayu Lestari Arfizi Mita Raga Seprian Awia Conang Connie E Pelamonia Deni Wardani Dinil Arifah Efendy Rumakat Elisabet Siahaan Fahruddin Ferdimon Kainama Haerun Nisak Hentika Ruhmana Husnul Riati Imelda Sari John Waldi Ch. Karuwal Kisman Ady Masda Tuhuteru Maulana Nur Fazri Angkotasan Maulidya Aisya I.J Muda Ahmad Siregar Muhammad Ramdhani Ohorella Nada Nisrina Nasrulyati, Tri Siwi Rahma W. Sowakil Rahmanta Rapiah Sarfa Marasabessy Rina Latuconsina Rina Latuconsina, Rina Riski Towilah NST Riski Utami Maliwati Siti Masitoh Lubis Siti Raudan Wanujiah Soselisa, Edi Arijanto Sri Pitrianti Marasabessy Sulaiman Wasahua Sylvia Irene Persulessy Tahir Tuasikal Taminna Dongoran Widiya Haliza Yenni Sofyan Yudhy Muhtar Latuconsina Zuleiha M. Masahida

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