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PENGARUH INDEPENDENSI, KOMPETENSI, BUDAYA ORGANISASI TERHADAP OPINI AUDIT YANG MODERASI OLEH TINGKAT RELIGIUSITAS Suhendri, Hendrik; Ningsih, Risna; Yunus, Yunus
Jurnal Paradigma Vol 13, No 2 (2024): JURNAL PARADIGMA
Publisher : Magister Administrasi Publik FISIP Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jp.v13i2.7632

Abstract

ABSTRAKPenelitian ini dilaksanakan untuk mengidentifikasi pengaruh indenpendensi, kompetensi, budaya organisasi terhadap opini audit dengan religiusitas sebagai variabel moderating. Penelitian ini menggunakan metode analisa data kuantitatif dengan melibatkan 45 auditor yang bekerja pada kantor akuntan publik Kota Malang dan menggunakan  analisa data SmartPLS dengan purposive random sampling. Sumber data pada penelitian ini menggunakan data primer dan data skunder. Hasil penelitian ini menunjukan bahwa variabel indenpendensi( XI) pengaruhi positif terhadap opini audit dengan angka 0, 737, besar  pengaruh kompetensi( X2) dengan angka 0, 860 dan budaya organisasi( X3) dengan angka 0, 729 pengaruhi positif signifikan terhadap opini audit serta variabel religiusitas berpengaruhi terhadap opini audit dengan angka 0, 810, variabel yang pengaruhi kuat terhadap opini audit pada penelitian ini yaitu kompetensi dengan angka 0, 860.   Kata Kunci : Indenpendensi, Kompetensi, Budaya Organisasi, Opini Audit, Religiuaitas          
PENGARUH KUALITAS PRODUK DAN PACKAGING TERHADAP KEPUTUSAN PEMBELIAN DI MIXUE KASTURI CIKIJING Yunus, Yunus; Eman Sulaiman; M Anissul Fata
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonom
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i7.6592

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan Packaging terhadap Keputusan Pembelian di Mixue Kasturi Cikijing. Populasi yang digunakan pada penelitian ini yaitu konsumen Mixue Kasturi Cikijing. Sampel yang diambil peneliti dalam penelitian ini yaitu sejumlah 98. Pengumpulan data dilakukan dengan menyebar kuisioner dengan menggunakan metode penelitian kuantitatif. Teknik analisis data dengan menggunakan Statisrical Package For Sosial Science (SPSS) 25. Alat analisis yang digunakan dalam penelitian ini yaitu uji validitas, uji reliabilitas, uji normalitas, uji multikolinieritas, uji heterokedastisitas, uji analisis regresi linier berganda, uji parsial (Uji t) , uji hipotesis simultan (Uji F), koefisien determinasi (R2). Hasil penelitian ini menunjukan bahwa variabel kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian dibuktikan dengan nilai t hitung sebesar 11,645 > t tabel 1,660 dengan nilai signifikansi 0,000 < 0,05 atau 5%. Variabel packaging berpengaruh positif dan signifikan terhadap keputusan pembelian dibuktikan dengan nilai t hitung sebesar 19,986 > t tabel 1,660 dengan nilai signifikansi 0,000 < 0,05 atau 5%. Dan Variabel kualitas produk dan packaging terhadap keputusan pembelian berpengaruh positif dan signifikan terhadap keputusan pembelian dibuktikan dengan nilai f hitung sebesar 201,771 > f tabel 3,94 dengan nilai signifikansi 0,000 < 0,05 atau 5%.
PENERAPAN DIVERSI TERHADAP ANAK YANG BERKONFLIK DENGAN HUKUM OLEH PENYIDIK PERLINDUNGAN PEREMPUAN DAN ANAK SATUAN RESERSE KRIMINAL POLRES MAMASA Yunus, Yunus; Hasan , Yulia A.; Oner , Basri
Indonesian Journal of Legality of Law Vol. 7 No. 1 (2024): Indonesian Journal of Legality of Law, Desember 2024
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/ijlf.v7i1.4614

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan diversi terhadap anak yang berhadapan dengan hukum yang dilakukan oleh penyidik di wilayah hukum Polres Mamasa. Metode penelitiana yang di gunakan adalah penelitian Hukum Normatif. Hasil penelitian menunjukkan bahwa Penerapan Diversi Terhadap Anak Yang Berkonflik Dengan Hukum Yang Dilakukan Oleh Penyidik Di Wilayah Hukum Polres Mamasa yaitu melakukan Perdamaian antara korban dan pelaku dengan mengedepankan prinsip Restorative Justice melalui Musyawarah Diversi, dimana ganti kerugian menjadi perhatian utama dalam mencapai perdamaian. Musyawarah tersebut dipimpin oleh penyidik sebagai fasilitator untuk diupayakan agar selesai tidak sampai ke pengadilan. This study aims to analyze the application of diversion to children in conflict with the law carried out by investigators in the Mamasa Police jurisdiction. The research method used is Normative Legal research. The results showed that the Application of Diversion for Children in Conflict with the Law Conducted by Investigators in the Mamasa Police District is to make peace between the victim and the perpetrator by prioritizing the principles of Restorative Justice through Diversion Deliberations, where compensation is the main concern in achieving peace. The deliberation is led by the investigator as a facilitator to strive for completion not to reach the court.
Failure Mode Effect And Analysis (FMEA) Sistem Digitalisasi Dalam Jaringan Farmasi Menggunakan Pendekatan Mutu Di Rumah Sakit Orthopedi Prof. Dr. dr. SOEHARSO Mahabhagawati, Iga Kustin; Sari, Dhony Nurlita; Hadi, Cahyono; Muyassar, Ziyad Agung; Romadhon, Yusuf Alam; Fauziyah, Nida Faradisa; Yunus, Yunus
Jurnal Penelitian Multidisiplin Bangsa Vol. 1 No. 8 (2025): Januari
Publisher : Amirul Bangun Bangsa Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpnmb.v1i8.207

Abstract

Tujuan dari penelitian ini adalah untuk menggunakan pendekatan Failure Mode Effect and Analysis (FMEA) di Rumah Sakit Ortopedi Prof. Dr. Soeharso untuk menyelidiki bagaimana jaringan apotek menggunakan teknologi digitalisasi. Penelitian ini menyoroti kemungkinan bahaya yang terkait dengan penerapan SIMRS di sektor farmasi, termasuk alokasi obat yang salah dan keterlambatan pengiriman. Temuan analisis menunjukkan bahwa sosialisasi dan modifikasi formularium diperlukan untuk meningkatkan implementasi SIMRS. Teknik mitigasi kegagalan sistem dikembangkan dengan bantuan FMEA. Diharapkan bahwa penelitian ini akan menawarkan saran untuk meningkatkan layanan farmasi berbasis digital untuk meningkatkan efektivitas dan kebahagiaan pasien.
Peningkatan Kapasitas dan Kualitas Produksi Usaha Roti Ikan: Strategi Berkelanjutan dalam Green Economy Wasil, Mohammad; Yunus, Yunus; Rachmawati, Lucky
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i1.1493

Abstract

The community service program conducted at the "Bu Sila" Fish Bread SME aims to enhance the capacity and quality of fish bread production by implementing sustainable strategies within the framework of the green economy. This program was carried out over six months, from July 28 to October 20, 2024. The main focus of the program was to provide appropriate technology support, including a hygienic oven machine, fish bread molds, and corrosion-resistant worktables. The provided technology was designed to improve production efficiency, maintain product quality, and support environmental sustainability by reducing waste and energy consumption. With the assistance of a baking oven and stainless steel or corrosion-resistant composite molds, the business partner was able to increase production capacity by 30–50%. This program not only enhances the partner's market competitiveness but also promotes a transition toward more environmentally friendly business practices. This aligns with the principles of the green economy, emphasizing resource efficiency and reducing negative environmental impacts. Overall, the program offers a long-term solution to improve productivity, quality, and business sustainability while strengthening the market competitiveness of fish bread products in an increasingly competitive market.
MENGOPTIMALKAN EFISIENSI DAN MANAJEMEN MELALUI OVEN OTOMATIS DENGAN TEKNOLOGI EXHAUST FAN Arizal, Heru; Arifiana, Deny; Ridlwan, Ahmad Ajib; Yunus, Yunus; Saputra, Catur Surya; Prayogo, Aji Catur; Anshari, Bima
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1283

Abstract

"UD. ADON JAYA" is a small business that produces salted eggs. Based on direct observation of partner salted egg processing still using conventional methods that require salted egg production time up to eight days. Original salted egg results with a shorter shelf life, which only lasts for seven days. Boiling salted eggs still has a fairly fishy odor. Many boiled eggs are also cracked and broken due to stacking and high boiling temperatures. Procurement and application of an automatic salted egg oven equipped with an exhaust fan, thermocontroll and timer has a capacity of up to 600 eggs with a process that takes five hours. The implementation of this community empowerment service activity is carried out through several stages, namely discussion, observation, and implementation. The results of good condition egg production using the tool every week have increased, besides that it can also be seen that the average percentage of egg dredging using the tool is 5%. The implementation of this activity solves the problem of production aspects to improve the quality and quantity of salted egg production "UD. ADON JAYA" to have a longer shelf life, free of fishy odor, no cracked or broken eggs to meet market demand and solve the problem of weak production management and financial management of partner businesses.
IMPLEMENTASI PAKET TEKNOLOGI PENGOLAH KEDELAI BAHAN BAKU TEMPE DAN PENATAAN MANAJEMEN BERBASIS DIGITAL PADA KOPTTI SUMBER REJEKI SIDOARJO Yunus, Yunus; Ridlwan, Ahmad Ajib; Ramis, Irfan; Azizah, Wafiq; Fathoni , Rizki Dwi; Amin, Gempar Yanuar Al
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1542

Abstract

Soybeans are a type of legume that is usually used in Indonesian culture and cuisine, especially as a base for tempe. Tempe is fermented soybeans made traditionally. The manufacturing process includes peeling the soybeans, soaking, steaming and fermenting the soybeans with the fungus Rhizopus oligosporus. Tempe is also a popular food in Indonesia, so many businesses produce tempeh. One of them is the Indonesian Tofu and Tempe Producers Cooperative (KOPTTI Sumber Rejeki) with the Cooperative Chairman Mr. Suyanto, a cooperative that oversees 33 MSMEs that produce tempeh in Kedungcangkring, Sidoarjo. This cooperative, which houses 33 tempe producing UMKM, is experiencing problems ranging from management that is not well organized, limited production capacity, and unhygienic production processes. The aim of the activity is to resolve production process problems, namely low hygiene and production results in washing, and synchronization of soybean epidermis as well as resolving problems in management, namely weak financial management and productivity. The methods applied in this service activity start from finding and determining priority problems, designing soybean machines, carrying out manufacturing processes, implementing washing machines and soybean epidermis separating machines, mentoring and monitoring. The results obtained from this service activity were through the implementation of the soybean processing technology package for tempeh raw materials, namely increasing production capacity when the soybean washing process started from 100kg to 180kg and then when the breaking process started from 80kg to 300kg. Production quality has also increased due to machines made from food grade 304 stainless steel so that the quality and quantity of productivity at partners has increased. The implementation management team provides assistance and training starting from structuring production, structuring workers and structuring finances.
Penerapan Mesin Pencacah Kertas untuk Meningkatkan Produktivitas Daur Ulang dan Mengurangi Dampak Perubahan Iklim Akibat Pembakaran Sampah Yunus, Yunus; Arizal, Heru; Prakoso, Albrian Fiky; Ramis, Irfan; Abdillah, Moh Bima Fahrosyid Rizki
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i2.24100

Abstract

This service aims to overcome the problem of paper waste management to destroy unnecessary archives at the partner, namely the Directorate of Law and Administration of Surabaya State University. At the partner, the destruction process is carried out by shredding using scissors and tearing it into pieces. This method is ineffective and inefficient because it requires a lot of energy and a long time. In fact, in forced conditions, burning is carried out. This creates new problems, namely in the long term it will encourage climate change and environmental pollution. The solution to solving this problem is to process paper waste using a waste shredding machine to increase the recycling process and reduce the impact of climate change due to waste burning. The implementation method includes socialization of PKM-LK to partners, activity planning stage, manufacturing stage, paper shredding machine function test stage, training and mentoring stage, TTG (Appropriate Technology) implementation stage, and monitoring and evaluation stage. The results of the activity show that using a waste paper shredder machine is effective, efficient, and can reduce climate pollution due to waste burning with the number of sheets of paper processed per hour ± 2570 sheets, and the total weight of paper processed ± 12.83 kg. The recommendation from this study is to expand the market, machines can be designed with varying capacities, from small scale for SMEs to large scale for companies.
Pemberdayaan Masyarakat Dalam Pembangunan Pertanian Berkelanjutan di Dusun Tambes Desa Lerpak Geger Bangkalan Syafiuddin, Syafiuddin; Rohman, Najibur; Yunus, Yunus; Umam, Khotibul; Rizal, Syaiful; Junaidi, Junaidi; Holil, Moh; Rohman, Rohman; Hoiruddin, Hoiruddin; Sadiyah, Fatichatus; Abdurrohman, Abdurrohman
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 2 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i2.1351

Abstract

Agriculture is the main sector of livelihood for the people of Tambes Hamlet. Still, the community has not been able to manage it well with various challenges such as limited quality seeds, pest attacks, limited knowledge in managing the economy, and the lure of a more lucrative practical economy. This article aims to support and empower the community in Tambes Hamlet's sustainable agricultural development efforts. Community empowerment is an important step for local resident to contribute to the development process. Sustainable agriculture is the main focus because it has a great impact on daily life. In completing this program, the author took a participatory approach. This approach involves working with various parties such as village officials, farmer groups, and related agencies. The program stages include problem mapping, sustainable agriculture counseling, environmentally friendly pest control, and yield optimization through commodity diversification. 2,000 seedlings were distributed for greening and agricultural yields. Farmer groups were reactivated for program efficiency and sustainability, with technical assistance and regular monitoring. It is hoped that agriculture in Tambes Hamlet can be more productive and improve the welfare of the community.ABSTRAKPertanian merupakan sektor utama mata pencaharian masyarakat Dusun Tambes, namun masyarakat belum bisa mengelola dengan baik dengan berbagai tantangan seperti keterbatasan bibit berkualitas, serangan hama, adanya keterbatasan pengetahuan dalam mengelola ekonomi, dan iming-iming ekonomi praktis yang lebih menggiurkan. Pengabdian ini bertujuan untuk mendukung dan memberdayakan masyarakat dalam upaya pembangunan pertanian yang berkelanjutan Dusun Tambes. Pemberdayaan masyarakat adalah langkah penting agar penduduk lokal dapat berkontribusi dalam proses pembangunan. Pertanian berkelanjutan menjadi fokus utama karena memiliki dampak yang besar terhadap kehidupan sehari-hari. Tim penulis mengambil pendekatan yang bersifat partisipatif. Pendekatan ini melibatkan kerja sama dengan berbagai pihak seperti perangkat desa, kelompok tani, serta dinas terkait. Tahapan program mencakup pemetaan masalah, penyuluhan pertanian berkelanjutan, pengendalian hama ramah lingkungan, serta optimasi hasil melalui diversifikasi komoditas. 2.000 bibit didistribusikan untuk penghijauan dan hasil pertanian. Kelompok tani diaktifkan lagi untuk efisiensi dan keberlanjutan program, dengan pendampingan teknis dan monitoring berkala. Diharapkan pertanian di Dusun Tambes bisa lebih produktif dan meningkatkan kesejahteraan masyarakat.
PENGARUH JENIS MEDIA DAN KONSENTRASI EKSTRAK BUAH TOMAT TERHADAP MULTIPLIKASI TUNAS PISANG AMBON KUNING SECARA IN VITRO Bidhari, Lesty Ayu; yunus, yunus; Purwanto; Subechan, M Arif
AGROTECH Research Journal Vol. 4 No. 1 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/arj.v4i1.1028

Abstract

Peran media dalam kultur jaringan (in vitro) pisang sangat penting. Penelitian ini bertujuan untuk mengetahui dan mengkaji pengaruh jenis media dan ekstrak tomat dalam berbagai konsentrasi terhadap multiplikasi tanaman pisang ambon kuning secara in vitro, dan mendapatkan media regenerasi alternatif yang sesuai untuk multiplikasi tanaman pisang ambon kuning secara in vitro. Penelitian dilaksanakan mulai bulan Oktober 2016 - Desember 2016 di Laboratorium Kultur Jaringan Balai Benih Hortikultura Salaman Magelang. Rancangan percobaan yang digunakan adalah Rancangan Acak Lengkap Faktorial (RALF) dengan dua faktor perlakuan yaitu jenis media dengan penambahan pupuk daun dan modifikasi ekstrak tomat dengan 4 taraf konsentrasi dengan penambahan air kelapa. Hasil penelitian menunjukkan bahwa jenis media berpengaruh nyata pada multiplikasi tunas pisang ambon secara in vitro selama 40 hari setelah tanam (HST). Penggunaan campuran media ½ MS dan ½ pupuk daun menunjukkan hasil tertinggi pada saat muncul tunas, tinggi tunas, jumlah tunas, dan jumlah daun.
Co-Authors Abdillah, Moh Bima Fahrosyid Rizki Abdurrohman, Abdurrohman Ahmad Ajib Ridlwan Ahmad, Azhar Albrian Fiky Prakoso Ali Hasbi Ramadani Amin, Gempar Yanuar Al Anak Agung Gede Sugianthara Andi Saparia Anshari, Bima Apu, Fatmaruwanti Arhanuddin Salim Asmadania, Asmadania Azizah, Wafiq Bidhari, Lesty Ayu Budihardjo Achmadi Hasyim Damai, Damu Delisnawati, Delisnawati Deny Arifiana Dewi, Cici Chyntia Dimas Nur Isa Prahesti Eman Sulaiman Fadilah, M. Nuran Fadli, Subhan Fandi Fatoni Fathoni , Rizki Dwi Hadi, Cahyono Haerun Ana Harmin, Harmin Hendrik Suhendri, Hendrik Heru Arizal Hilaluddin Hanafi Hoiruddin, Hoiruddin Holil, Moh I Made Arsana Ibrahim, Irianto Irfan Ramis Irma Irma Iskandar Iskandar Jahada, Jahada Jaya, Reskin Junaidi Junaidi Khodijah Khodijah Khotibul Umam Konisi, La Yani La Ode Balawa, La Ode La Ode Sidu Marafad, La Ode Sidu LA ODE SYUKUR, LA ODE LUCKY RACHMAWATI M Anissul Fata Ma'fiyah*, Ma'fiyah Mahabhagawati, Iga Kustin Marwati - Masyhur Masyhur Mohd Hanafi Mohd Yasin, Mohd Hanafi Mohd, Melor Muhammad Amrullah Pagala Muharam, La Ode Mukhoyyaroh, Mukhoyyaroh Muyassar, Ziyad Agung Nida Faradisa Fauziyah Ningsih, Risna Nita, Yunra Nofian Oner , Basri Pambudi, Rizdana Galih Prayogo, Aji Catur Purwanto Putri, Ulva Sagita Resti Resti Rohman Rohman Rohman, Najibur Rosalinda, Intan Rusdin, Muh. Sadiyah, Fatichatus Sahlan Sahlan Saiful Anwar Saputra, Catur Surya Sari, Dhony Nurlita Subechan, M Arif Sukarni, Yatni Sumiman Udu Syafiuddin Syafiuddin Syaiful Rizal Theodorus Wiyanto Wibowo Tike, La Walhidaya, Taufik Wasil, Mohammad Wulandari, Tanti Nur Yulia A. Hasan Yuniarti, Della Yusuf Alam Romadhon Zalili Sailan