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All Journal Media Kesehatan Masyarakat Indonesia Tunas Geografi Peronema Forestry Science Journal Aquacoastmarine Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi International Journal of Applied Biology Jurnal Pengabdian Masyarakat Tjut Nyak Dhien JRAP (Jurnal Riset Akuntansi dan Perpajakan) Konsensus: Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi
Rahmawaty Rahmawaty
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Religion Agriculture, Biological Sciences & Forestry Astronomy Automotive Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Reevaluation of Land Fitness For Soybean Plant in Kabamatan Stabat, Langkat District Leni Handayani; A Rauf; Rahmawaty Rahmawaty; T Supriana
International Journal of Applied Biology Vol. 4 No. 1 (2020): International Journal of Applied Biology
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/ijab.v4i1.9168

Abstract

A decrease in the area of soybean farming has an effect on reducing soybean production from year to year so that it has not been able to meet the needs of national soybean consumption. Land suitability assessment is an effort to be able to optimize land use. In the process of assessing land suitability manually, it is considered inaccurate. The purpose of this study was to determine the land suitability class for soybean plants. The land suitability classification system used is the FAO land suitability classification classified at the sub-class level. Land suitability evaluation uses a matching system, as well as comparing the characteristics of land with plant growing community formulated in the technical evaluation of land guidelines for agricultural commodities. In the matching process Leibig's minimum law is used to determine the limiting factors that will affect the suitability of the class and sub-class of the land. Requirements for growing plants become kiteria in conformity evaluation. The results showed that the limiting factors of land suitability for soybean plants that had to be improved were temperature, rainfall, soil texture, C-Organic, N-Total and P-Available soil. The limiting factor of temperature and soil texture cannot be improved so that the marginal fit class (S3) on actual land suitability remains marginal fit (S3) in terms of potential land suitability.
PENGEMBANGAN USAHA INDUSTRI MAKANAN RINGAN (KERIPIK KENTANG DAN KERIPIK UBI) DIDESA SEI BERAS SEKATA, KECAMATAN SUNGGAL, KABUPATEN DELI SERDANG surya dharma; Silmi Silmi; husin ibrahim; Indri Dithisari; Rahmawaty Rahmawaty
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 2 No 1 (2023): Edisi Januari 2023 - Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v2i1.545

Abstract

Pengabdian kepada Masyarakat dengan skema Pengabdian Penerapan Teknologi Tepat Guna (PPTTG) yang dilakukan merupakan kegiatan dalam rangka penerapan teknologi tepat guna kepada mitra. Mitra kegiatan ini adalah pengrajin keripik ubi dan kentang yang berdomisili di Desa Sei Beras Sekata, Kecamatan Sunggal Kabupaten Deli Serdang. Usaha mitra saat ini telah menerima pesanan masih dalam jumlah yang kecil per harinya, namun berkeinginan untuk mengembangkan usaha tersebut. Mitra saat ini menghadapi permasalahan dengan pengirisan ubi dan kentang serta kandungan minyak dari keripik yang telah selesai digoreng. Mitra memerlukan waktu yang relatif lama, yaitu hingga 25–30 menit, agar kandungan minyak yang terdapat dalam keripik ubi dan kentang yang telah digoreng benar-benar berkurang. Jika kandungan minyak pada keripik cukup tinggi, maka keripik ubi dan kentang tersebut tidak dapat bertahan lama setelah dikemas dalam plastik. Akibatnya, keripik ubi dan kentang cepat mengeluarkan bau tengik. Tujuan dari kegiatan pengabdian ini adalah untuk membantu pengrajin dalam menyelesaikan permasalahan terkait dengan pengirisan kentang dan ubi serta untuk mengurangi kandungan minyak dalam keripik. Untuk mengatasi permasalahan mitra tersebut, mitra memerlukan alat pengiris ubi dan kentang serta alat pengering minyak. Adapun kapasitas alat pengiris yaitu 50kg/jam dan mesin pengering minyak kapasitas 8 kg/proses. Dengan alat pengiris dan pengering minyak tersebut, mitra dapat mengurangi kadar minyak yang terkandung dalam keripik yang sudah digoreng dengan waktu yang lebih cepat dan lebih optimal. Selanjutnya, waktu penirisan yang lebih cepat diharapkan dapat mendorong mitra untuk lebih meningkatkan produksinya, sehingga dapat menerima pesanan-pesanan yang lebih besar.
Pengaruh Perbedaan Laba Akuntansi dan Laba Fiskal Terhadap Pertumbuhan Laba Rahmawaty Rahmawaty
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 4 No 02 (2017)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.272 KB) | DOI: 10.35838/jrap.2017.004.02.19

Abstract

ABSTRACT This study aims to obtain empirical results about the effect of books tax differences to profit growth. Independent variables in this study include permanent differences and temporary differences. The control variables used are return on assets (ROA), size and operating cash flow (OCF). While the dependent variable is profit growth. This study uses secondary data obtained from IDX website. Sample company is a manufacturing listed on the Indonesia Stock Exchange with the research period of 2012-2016. The data were collected by purposive sampling method with 369 samples. This research uses multiple linear regression for data analysis and hypothesis testing. The result showed that permanent differences negatively affect the profit growth and temporary differences did not affect the profit growth. For control variable proven to give role in regression analysis with result of adjusted R square higher than without using control variable. ABSTRAK Penelitian ini bertujuan untuk memperoleh hasil empiris tentang pengaruh perbedaan laba akuntansi dan laba fiskal yang tercermin didalam beda permanen dan beda temporer terhadap pertumbuhan laba. Variable independen dalam penelitian ini antara lain beda permanen dan beda temporer. Variable kontrol yang digunakan adalah return on asset (ROA), size/ukuran dan operating cash flow (OCF). Sedangkan variable dependennya adalah pertumbuhan laba.Penelitian ini menggunakan data sekunder yang diperoleh dari website IDX. Sample perusahaannya adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2012-2016. Data dikumpulkan dengan metode purposive sampling dengan sample sebanyak 369 perusahaan. Penelitian ini menggunakan regresi linear berganda untuk analisis data dan pengujian hipotesis.Hasil penelitian menunjukan bahwa beda permanen berpengaruh terhadap pertumbuhan laba dan beda temporer tidak berpengaruh terhadap pertumbuhan laba. Untuk variable kontrol terbukti memberikan peranan dalam analisis regresi dengan hasil adjusted R square yang lebih tinggi dibandingkan tanpa menggunakan variable kontrol. JEL Classification: H25, M41
Estimation of Carbon Stocks on Mangrove Forests at Pulau Kampai Using Destructive and Non-Destructive Methods Anton Syahputra Siregar; Zulkifli Nasution; Rahmawaty Rahmawaty
Tunas Geografi Vol 12, No 1 (2023): JURNAL TUNAS GEOGRAFI
Publisher : Department of Geography Education, Faculty of Social Sciences, Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/tgeo.v12i1.47945

Abstract

Mangrove forests are essential in maintaining the balance of coastal ecosystems and climate change mitigation. This study aimed to analyze carbon stocks in 2022 in natural mangrove forests at Pulau Kampai, Pangkalan Susu Sub District, Langkat District, North Sumatra Province, with an area of approximately 1,786.25 ha. Estimating carbon stocks in this study uses destructive and non-destructive methods using allometric equations from various aboveground and belowground studies. The sampling plots used a circle plot with a radius of 5.64 m. The sampling plot was determined by purposive sampling based on NDVI criteria (low, moderate, dense, high dense) with a sampling plot distance of 20 m from the edge of the coast or river. The destructive sample tree was taken from the dominant species which grew in the study area, namely Rhizophora apiculata, with a diameter of 7.1 cm with a total biomass yield of 91 kg consisting of aboveground biomass of 67.55 kg (74.23%) and belowground biomass was 23.45 kg (25.77 %). Meanwhile, the average C-organic content produced 56% aboveground and 56% belowground. The estimated carbon stocks using this study's conversion factor was 62.06 tons C/ha with a total carbon stock of 110,849.28 tons C. Meanwhile, the conversion factor using other studies was 48.20 tons C/ha with a complete carbon stock of 86,095.30 tons C.Keywords: Destructive, Non-destructive, Carbon Stocks, C-organic, and NDVI 
Aspek Hukum dalam Kegagalan Struktur Mekanis Analisis Teknik dan Tanggung Jawab Hukum Imam Saputra; Sahrul Saputra; Rahmawaty Rahmawaty; Sultan Rexy Adji
Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi Vol. 2 No. 3 (2025): Juni : KONSENSUS : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/konsensus.v2i3.908

Abstract

Structural failure in construction projects is a critical issue that not only endangers public safety but also triggers legal consequences for parties involved. This study explores mechanical structural failure from technical, legal, and professional responsibility perspectives. Technically, structural failures are often caused by inadequate planning, poor-quality materials, and improper construction practices. Legally, the Indonesian Construction Services Law (Law No. 2 of 2017) and the Indonesian Criminal Code (KUHP) provide a foundation for holding parties accountable, both civilly and criminally, especially when failures result in significant losses or casualties. The research also discusses the roles and responsibilities of construction consultants and contractors. Consultants are responsible for accurate design and oversight, while contractors must ensure implementation aligns with technical specifications and safety standards. Any negligence or deviation from duties by either party can lead to legal liability. This paper emphasizes the importance of integrating technical diligence with legal compliance to ensure the success and safety of construction projects.
Co-Authors A Rauf ABDUL RAUF Ade Putri Nugraha Harahap Akhirul Hijry Anton Syahputra Siregar Arie Yerikho Ginting David Leo Tarigan Dea Kartika Br Pinem Desrina Natalia Manalu Elvira Sihotang Esra Barus Geby Rhevia Ibrahim, Husin Imam Saputra Indri Dithisari Irawati AZHAR Julita Dewi Pratidini Limbong Lambok M. Siallagan Leni Handayani Marisi Intan Retno Widia Siahaan Mohammad Basyuni Muara Tarigan Muhammad Hafidzh Sitompul Novita Ariani Sitorus Oding Affandi Pindi Patana Rafika Aulia Riswan Riswan Sahrul Saputra San France Silmi SITI LATIFAH Sultan Rexy Adji Surya Dharma T Supriana Tarida Olivia A Hutapea Tengku Muhammad Fadrika Yunus Afifuddin Zulham Apandy Harahap Zulkifli Nasution