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Analisis Pengaruh Piutang Usaha dan Utang Usaha Terhadap Arus Kas Operasi Pada PT. Capitalinc Finance Daud Yusuf; Muhammad Rosidi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.2046

Abstract

Piutang Usaha adalah aset usaha atau sejumlah tagihan perusahaan yang terjadi karena adanya penjualan barang atau jasa dengan sistem penjualan tertunda dijangka waktu tertentu sesuai dengan kesepakatan. Sedangkan Utang Usaha adalah kewajiban perusahaan yang muncul akibat transaksi pembelian barang atau jasa dimasa lalu dan harus segera dibayar degan jangka waktu yang sudah ditentukan. Sedangkan Arus Kas Operasi adalah laporan yang mununjakan arus kas masuk dan keluar yang terkait dengan operasional perusahaan pada periode tertentu, beserta penjelasan-penjelasan sumber penerimaan dan pengeluaran kas tersebut. Penelitian yang dilakukan bertujuan untuk menganalisis Piutang Usaha dan Utang Usaha terhadap Arus Kas Operasi pada PT. Capitalinc Finance tahun 2015-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Pengujiannya dilakukan dengan menganalisis antara Piutang Usaha dan Utang Usaha, apakah berpengaruh terhadap Arus Kas Operasi dengan cara menghitung dengan persentase. Hasil dari penelitian ini adalah bahwa pengaruh peningkatan Piutang usaha terhadap arus kas berbanding terbalik dengan peningkatan utang usaha terhadap arus kas.
Kajian Strategi Pengembangan Objek Wisata Puncak Bulotalangi (Bumi Cerah) Dengan Metode Analisis SWOT Kabupaten Bone Bolango Yusuf, Daud; Nusi, Wirdawati; Maryati, Sri
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15935

Abstract

The Puncak Bulotalangi (Bumi Cerah) tourism object in Bone Bolango Regency has great natural tourism potential, but faces several challenges, such as low accessibility and inadequate facilities. This study aims to formulate a tourism development strategy using the SWOT analysis method, which includes identifying strengths, weaknesses, opportunities, and threats. The research method used is qualitative descriptive through observation, interviews, and documentation. The results of the study indicate that this tourism objeet is in quadrant IV of the SWOT matrix, which indicates Weakness-Threat (WT) conditions. A defensive strategy is needed to minimize weaknesses, such as damaged road access and reduce external threats, in the form of competition with other tourist attractions. infrastructure development and increased promotion are very important to increase the attractiveness and number of visitors to Puncak Bulotalangi.
Geospatial Analysis Of Noise Pollution From Power Plant Operations In Urban Residential Areas: A Study of PLTD Telaga, Gorontalo Province Matalapu, Irawan; Mohamad Jahja; Daud Yusuf
Jurnal Geografi, Edukasi dan Lingkungan (JGEL) Vol. 9 No. 1 (2025): Edisi Bulan Januari
Publisher : Pendidikan Geografi Universitas Muhammadiyah Prof. Dr. Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jgel.v9i1.16851

Abstract

Seiring dengan pertumbuhan populasi dan urbanisasi yang pesat, kebisingan telah menjadi masalah serius yang terus dalam lingkungan pemukiman perkotaan.  Berbagai aktivitas manusia seperti transportasi, konstruksi, industri, serta kegiatan komersial berkontribusi signifikan terhadap kebisingan. Penelitian ini bertujuan untuk menganalisis tingkat kebisingan yang dihasilkan oleh Pembangkit Listrik Tenaga Diesel (PLTD) Telaga, Provinsi Gorontalo, serta distribusinya pada area pemukiman di sekitarnya menggunakan pendekatan geospasial. Kebisingan dari operasional PLTD Telaga berpotensi memberikan dampak negatif pada kualitas hidup masyarakat, terutama terkait gangguan kesehatan fisik dan mental. Penelitian ini menggabungkan metode pengukuran kebisingan dengan analisis spasial berbasis Sistem Informasi Geografis (SIG) untuk memetakan distribusi kebisingan. Pengukuran dilakukan pada berbagai titik di sekitar PLTD dan pemukiman dengan menggunakan Sound Level Meter. Data yang dikumpulkan dianalisis untuk mengetahui tingkat kebisingan pada waktu beban normal dan beban puncak. Hasil penelitian menunjukkan bahwa tingkat kebisingan di area kerja PLTD secara signifikan melebihi ambang batas yang diperbolehkan, yaitu mencapai 109-110 dBA, sementara kebisingan di area pemukiman bervariasi antara 50-77 dBA. Hasil analisis spasial menunjukkan bahwa distribusi kebisingan tertinggi berada di area sekitar mesin PLTD dan sebagian kecil area pemukiman terdekat. Temuan ini menunjukkan perlunya tindakan mitigasi seperti pengaturan jam kerja, penggunaan alat pelindung diri (APD), dan perbaikan tata ruang untuk mengurangi dampak kebisingan terhadap masyarakat sekitar. Penelitian ini diharapkan dapat menjadi acuan dalam perencanaan tata ruang kota dan pengelolaan lingkungan yang lebih baik di sekitar area PLTD Telaga.
Pengaruh Pendapatan Perkapita dan Jumlah Penduduk Terhadap Tingkat Kemiskinan di Kabupaten Bone Bolango Provinsi Gorontalo Misnawaty Wantogia; Ahmad Zainuri; Daud Yusuf; Syam S Kumaji; Farid SM; Iswan Dunggio; Sukirman Rahim
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5638

Abstract

This study aims to analyze the effect of per capita income on poverty levels in Bone Bolango Regency, Gorontalo Province. The regency faces challenges in reducing poverty despite various government programs. The knowledge gap regarding the direct contribution of per capita income to poverty is the focus of this research. Here, we demonstrate that an increase in per capita income has a negative correlation with poverty levels, where each rise in income is associated with a significant reduction in poverty percentage. However, the study also found that population growth significantly increases poverty if not accompanied by improvements in economic and social infrastructure. The findings of this research imply that economic policies aimed at increasing income must be supported by improvements in access to education, healthcare, and infrastructure to more effectively reduce poverty rates in the region. Future research is expected to deepen the analysis of other factors that influence poverty more comprehensively
Analisis Etika Lingkungan dalam Konservasi dan Pembangunan Berkelanjutan: Tinjauan Literatur Review Daud Yusuf; Waode Faridawaty; Marini Susanti Hamidun; Sukirman Rahim; Abdul Haris Panai
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.5663

Abstract

Environmental ethics is becoming increasingly relevant in a global context facing climate change, species extinction, and ecosystem degradation. Ethical approaches in conservation decision-making are essential for achieving sustainable development. The need to integrate moral values into conservation policies is becoming urgent due to the conflict between economic and ecological interests. This raises ethical questions regarding the welfare of individual animals versus the broader ecosystem. Although there are several studies on environmental ethics, there is still a lack of comprehensive understanding of how ethical values can be integrated into conservation policies and sustainable development, especially in local contexts like Indonesia. This study analyzes eight studies that explore various ethical approaches in conservation and sustainable development, including local wisdom, animal welfare, and holistic approaches. The analysis shows that environmental ethical values are not only globally relevant but also crucial in local contexts. Indigenous communities play an important role in promoting sustainable conservation practices by integrating local wisdom. These findings highlight the importance of considering ethics in conservation policies, both globally and locally, to ensure long-term environmental sustainability and the welfare of all living beings
Pelatihan Pembuatan VCO Dengan Metode Fermentasi Untuk Mendukung Kompetensi P5 Siswa Kumaji, Syam S.; Uno, Wirnangsi D.; Aydalin, Regina Valentina; Febriyanti, Febriyanti; Yusuf, Daud; Kobi, Wiwin; Pratama, M.Iqbal Liayong
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 4, No 1: February 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v4i1.31695

Abstract

This activity aims to enhance students' competencies in the field of entrepreneurship through training in the production of Virgin Coconut Oil (VCO) using the fermentation method, as part of the implementation of the Pancasila Student Profile Strengthening Project (P5). The method employed involved educational sessions and hands-on training based on an experiential learning approach, involving 30 eleventh-grade students. The activity included theoretical introduction, practical VCO production, packaging, and marketing planning. Evaluation results indicated a significant increase in students' knowledge from 42% to 85%. Students demonstrated strong practical skills throughout the VCO production process, along with the development of entrepreneurial attitudes such as responsibility, collaboration, and creativity. This training proved effective as a contextual learning medium that reinforces Pancasila values and 21st-century skills.
PENGARUH PEMBELAJARAN TEAMS GAMES TOURNAMENT BERBASIS QUIZIZZ TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA MATERI KARAKTERISTIK NEGARA MAJU DAN BERKEMBANG KELAS XII DI SMA NEGERI 2 WONOSARI kunye, nur nuni; Yusuf, Daud; Pambudi, Moch Rio
Geosfera: Jurnal Penelitian Geografi Vol 4, No 1 (2025): Geosfera : Jurnal Penelitian Geografi
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/geojpg.v4i1.31323

Abstract

Abtrak Penelitian ini bertujuan untuk menilai pengaruh penerapan model pembelajaran Teams Games Tournament (TGT) berbasis Quizizz terhadap kemampuan berpikir kritis siswa dalam mata pelajaran Geografi di kelas XII SMAN 2 Wonosari. Pendekatan yang digunakan adalah kuantitatif dengan rancangan eksperimen Post-Test-Only Control Group Design. Sampel penelitian meliputi dua kelompok, yaitu kelas eksperimen yang mendapatkan pembelajaran melalui model TGT berbasis Quizizz, dan kelas kontrol yang dibelajarkan menggunakan metode Problem Based Learning (PBL). Pengumpulan data dilakukan melalui tes post-test yang dirancang untuk mengukur kemampuan berpikir kritis siswa berdasarkan lima indikator, yaitu penjelasan sederhana, dasar pengambilan keputusan, penarikan kesimpulan, penjelasan lanjutan, penggabungan informasi, dan membuat prediksi. Hasil analisis menunjukkan adanya perbedaan yang signifikan antara kelas eksperimen dan kelas kontrol. Rata-rata nilai post-test mengindikasikan bahwa penerapan model pembelajaran TGT berbasis Quizizz lebih efektif dalam meningkatkan kemampuan berpikir kritis siswa dibandingkan dengan metode pembelajaran lainnya.Kata Kunci: Torunament Team Game, Quizizz, Berpikir Kritis, Geografi.
Penerapan Model Pembelajaran Active Knowledge Sharing Untuk Meningkatkan Hasil Belajar Siswa Pada Mata Pelajaran Geografi Kelas X Amrin, Fidya Hidayah; Maryati, Sri; Yusuf, Daud
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i3.32408

Abstract

The purpose of this study is to improve student learning outcomes through the Application of the Active Knowledge Sharing Learning Model in geography learning on atmospheric dynamics material. This research was conducted at Moosalamati Integrated Islamic High School. This research is a classroom action research (CAR). The data collection technique is by using a learning outcome test in the form of objective (Multiple Choice) which is given to the research sample. The research sample consisted of 16 students in class X in the Geography subject on atmospheric dynamics material using the Active Knowledge Sharing learning model. Based on the results of the study, the implementation of this classroom action research consists of 2 cycles, namely cycles 1 and II. The results of the analysis in cycle 1 showed that out of 16 students who were subjected to the action, 5 people completed it, reaching 31.25% and people who did not complete it, reaching 68.75%. The percentage of completion class increased in cycle II where 16 students who were subjected to the action, 13 people completed it or reached 81.25% and 3 people who did not complete it or reached 18.75%. The conclusion of this study is that the use of the Active Knowledge Sharing learning model can improve student learning outcomes in Geography learning on atmospheric dynamics material at Moosalamati Integrated Islamic High School.
Analisis Bibliometrik Tren Penelitian Pengembangan Media Pembelajaran Geografi Tahun 2019 Sampai Tahun 2024 Usman, Astin; Yusuf, Daud; Kobi, Wiwin
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i3.32528

Abstract

This study aims to analyze the contribution of countries in scientific publications related to the development of Geography learning media during the period 2019 to 2024. The method used is bibliometric analysis using VOSviewer software, with publication data obtained through the Publish or Perish application and sourced from Google Scholar. The visualization results show that the United States is the country with the highest contribution in this study, as seen from the most dominant node size and central position in the collaboration network. Other countries such as China, Indonesia, India, and Germany also show significant levels of involvement, reflected in the number of collaborative relationships and large node sizes. On the other hand, the involvement of countries such as South Korea, Austria, Mexico, and Kenya is observed to be lower, with minimal connectivity intensity. These findings indicate that the issue of developing Geography learning media has become a global concern, with the dominance of contributions from countries that have strong research and education capacities
Analisis Potensi Obyek Wisata Di Kecamatan Bone Kabupaten Bone Bolango Berdasarkan Kriteria Penilaian Obyek Daya Tarik Wisata (ODTWA) Kaino, Sri Ayu; Maryati, Sri; Yusuf, Daud
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i3.32660

Abstract

This study aims to analyze the potential of natural tourism objects in Bone District, Bone Bolango Regency, based on the criteria of Natural Tourism Object Assessment (ODTWA). The research uses a descriptive approach combining quantitative and qualitative methods. Data were collected through observations, interviews with visitors, local communities, and village government officials, as well as questionnaires developed according to 15 ODTWA criteria. The study focuses on three main tourist attractions: Taludaa Beach, Bidadari Pool, and Ilohuuwa Waterfall. Results indicate that Taludaa Beach has the highest potential with strong natural attraction, adequate supporting facilities, ease of access, and environmental cleanliness. Bidadari Pool shows good comfort and service facilities but requires improvement in accessibility. Ilohuuwa Waterfall, while having unique natural beauty, scores lower particularly in accessibility and basic facilities. The discussion highlights supporting factors such as natural beauty and community hospitality, as well as inhibitors like poor infrastructure and limited amenities. Sustainable tourism development requires enhanced facilities, proper resource management, and active community involvement. This study provides important recommendations for the synergy among government, community, and private sector to optimize tourism potential while ensuring environmental preservation and economic benefits
Co-Authors Abas, Fatma D Abdul Haris PanaI Adnan, Mohammad Arfandi Ahmad Zainuri Ahmad Zainuri Akbar, La Ode Juni Amran, Yusuf Amrin, Fidya Hidayah Andi Chairunnas Andriani Andriani Asrul Asrul Aydalin, Regina Valentina Bano, Multiyawati A Chyntia Dwi Faradiba Dewi Wahyuni K. Baderan Dewita Dewita Dewita Dewita Djaba, Agung Djau, Bambang Dunggio, Renata Ethelda, Vania Renata Fajran Bentearu Farid SM Faridawaty, Waode Febrianti Febrianti febriyanti febriyanti Ferawati Po'u Fitriyane Lihawa Fitryane Lihawa Hannan, Sjuaib Hanun, Sarah Sausan Hardin Hardin, Hardin Hasim Hasim Hasim Hendra Hendra Hendra Hendra Hendrik Hendrik Heru Z Thalib Hippy, Anggriyani I kadek Budi Artawan Indrawan . Irma Zein Moghuri Iswan Dunggio Jahja, Mohamad Jamaluddin Jamaluddin Kaino, Sri Ayu Kifly, Zul kunye, nur nuni Kurune, Astuti La Ode Juni Akbar Lahay, Rahmat Jaya Lamunte, Laras Liayong Pratama, M Iqbal Lilis L. Yusup M. Iqbal Liayong Pratama Marike Mahmud Marini Susanti Hamidun Masruroh MASRUROH Matalapu, Irawan Misnawaty Wantogia Moch Rio Pambudi Mohamad, Nurdin Mohamad, Rahmiyati A. Muh Kasim Muhammad Massyat, Muhammad Muhammad Rosidi Murlia, Murlia Noviar Akase Nur'ain Gani Nurdin Mohamad Nurmuhniyanti M. Hubaib Nurmuhniyanti M. Hubaib Nursiya Bito Nusi, Wirdawati Otoluwa, Yemima Padungo, Moh Rizki Pambudi, Moch Rio Parawansa, Aco Pilori, Ridha Potutu, Sri Dewi Pratama, M.Iqbal Liayong Puluhulawa, Nur Fakriya Rakhmat Jaya Lahay Ramla Hartini Melo REZKI, REZKI Rifkiansyah Rifkiansyah Rusiyah, Rusiyah Rusiyah, Rusiyah Santawi, Santawi Sarjon Lakoro Sewaka, Sewaka Sisilia Setiawati Halimi SM, Farid Sri Maryati Sri Maryati Suci surahmi Sudi, Agustinus Sukirman Rahim Sunarty S. Eraku Sunarty Suly Eraku Syam S. Kumaji Syamsul Rijal Tahir Tahir Tahir, Tahir Thalib, Heru Z Uno, Wirnangsi D. Usman, Astin Utina, Majid Wantogia, Misnawaty Waode Faridawaty Wiwin Kobi Z Thalib, Heru Zulkriansyah, Zulkriansyah