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All Journal Jurnal Kesehatan Masyarakat Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo GIZI INDONESIA Jurnal Ekonomi dan Bisnis AKTSAR: Jurnal Akuntansi Syariah SEIKO : Journal of Management & Business CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Buana Akuntansi Tangible Journal International Journal of Environmental, Sustainability, and Social Science Narra J Community Research Of Epidemiology (CORE) Akuntansi Bisnis & Manajemen (ABM) Journal of Tourism Economics and Policy Jurnal Gizi Masyarakat Indonesia (The Journal of Indonesian Community Nutrition) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Sosiologi Pertanian dan Agribisnis Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Studies and Tax Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer
Rahayu Indriasari
Prodi Akuntansi, Fakultas Ekonomi, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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EXAMINING THE COST OF QUALITY IN THE CALCULATION OF COST OF GOODS OF PRODUCTION OF PALOLO DISTINCTIVE BROWN SUGAR Ridwan, Ridwan; Ni Made Suwitri Parwati; Ansar, Muhammad; Halwi, Muh. Darma; Indriasari, Rahayu; Samir, Yulia Gita
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 11 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pfjvzw94

Abstract

This study aims to find the concept of quality cost in calculating the cost of goods of typical Palolo brown sugar products in Palolo District, Sigi Biromaru Regency. This research is a qualitative study using an ethnomethodological approach. The research found four groupings in determining the COGS of brown sugar, namely Raw Material Costs, Support Costs, Factory Overhead Costs, and Quality Costs-Prevention Costs. In the brown sugar production process, from four categories of quality costs, the new brown sugar artisans carry out preventive cost activities, which include brown sugar quality planning activities, controlling the production process, and evaluating the quality of brown sugar.
DETERMINAN PERILAKU KEUANGAN MAHASISWA Jurana, Jurana; Uwete, Andini; Mile, Yuldi; Indriasari, Rahayu
Jurnal Buana Akuntansi Vol 10 No 1 (2025): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v10i1.10016

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh e-wallet dan gaya hidup hedonis terhadap perilaku keuangan mahasiswa Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 90 mahasiswa Prodi S1 Akuntansi Universitas Tadulako dengan total populasi 853 mahasiswa dari Angkatan 2021, 2022, dan 2023. Metode analisis dilakukan menggunakan analisis regresi linear berganda dengan menggunakan software SPSS versi 25. Hasil pada penelitian ini menunjukkan bahwa secara simultan e-wallet dan gaya hidup hedonis berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Secara parsial e-wallet berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Sedangkan gaya hidup hedonis tidak berpengaruh terhadap perilaku keuangan mahasiswa.
Function of Internal Control in Financial Management in Pamona Puselemba District Poso Abdul Pattawe; Muhammad Darma Halwi; Rahayu Indriasari; Jurana Jurana; Muhammad Ridwan Nasir
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 1 (2024): February
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i1.1599

Abstract

This community service activity was carried out in the Pamona Puselemba sub-district, Poso. The partners for this activity are the heads and secretaries of villages in the Pamona Puselemba Poso sub-district. The aim of this service is to increase the capacity of village officials regarding the internal control function in financial management of Pamona Puselemba Poso District. Community service activities are carried out using the counseling method. The activity was attended by approximately 15 people consisting of village heads and secretaries in the Pamona Puselemba sub-district, Poso Regency. In the service program carried out in connection with counseling regarding the function of internal control in managing village finances in Pamona Puselemba District, Poso Regency, it turned out that it was able to improve the ability of village officials and officials in managing, using and being accountable for village funds in the villages of Pamona Puselemba District, Poso Regency. The results of this service activity are: first, increasing the ability of the community in the villages of Pamona Puselemba District, Poso Regency to play an active role and also be fully involved in the use of village funds in the form of village activities financed by the village fund budget; Second, increased accountability of village managers in Pamona Puselemba District, Poso Regency in being accountable for the use of village funds; Third, increasing communication and availability of information between the community and village officials in the management and use of village funds
Effectiveness of digital health in improving pregnancy quality among preconception women: A systematic review Nurleli, Nurleli; Hadju, Veni; Indriasari, Rahayu; Areni, Intan S.; Masni, Masni; Riskyani, Shanti
Narra J Vol. 5 No. 2 (2025): August 2025
Publisher : Narra Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52225/narra.v5i2.993

Abstract

Improving nutrition in women prior to conception represents an alternative approach to enhancing the quality of pregnancy. Increased knowledge and self-efficacy among preconception women positively impact changes in health behavior. The rapid development of technology provides an opportunity to implement innovative interventions, including digital health. The aim of this study was to systematically review the efficacy of digital health interventions in modifying the behavior of preconception women. The data were obtained by searching relevant articles published from 2015 to 2023 in electronic databases, including Google Scholar, Science Direct, Web of Science (WoS), Biomed Central, and PubMed. The following keywords were used: "digital health" OR "mobile health" OR "e-health" AND "preconception women" OR "pre-marriage women." Of the 266 studies identified in the search phase, only those that met the inclusion criteria were included in the review. These criteria included 10 articles that assessed the effectiveness of digital health interventions on the behavior change of preconception women. The articles included in this study originated from diverse countries and addressed various digital health interventions. The findings of the review indicated that ten articles reported an increase in pregnant women's knowledge, nine articles demonstrated an enhancement in self-efficacy, and nine articles documented behavioral changes. The behavioral changes observed included the initiation of folic acid consumption before pregnancy, an increase in vegetable and fruit consumption, and a reduction in unhealthy dietary behaviors, such as maintaining a normal weight, smoking cessation, and reduced alcohol consumption. In conclusion, digital health literacy interventions, delivered via web-based platforms or mobile applications, demonstrate effectiveness in promoting positive preconception health behaviors among women, ultimately contributing to improved pregnancy outcomes.
Analisis Indeks Glikemik dan Komposisi Gizi Kue Putu Nasi Aking Sebagai Pangan Pencegah DMT2: ANALYSIS OF GLYCEMIC INDEX AND NUTRITIONAL COMPOSITION OF PUTU CAKE MADE FROM RECYCLED DRIED RICE AS AN ALTERNATIVE FOOD TO PREVENT TYPE 2 DIABETES Usman, Faisayanti; Indriasari, Rahayu; Khuzaimah, Anna; Najamuddin, Ulfah
Jurnal Gizi Masyarakat Indonesia (The Journal of Indonesian Community Nutrition) Vol. 14 No. 1 (2025): Jurnal Gizi Masyarakat Indonesia
Publisher : Departement of Nutrition, Faculty of Public Health, Hasanuddin University, Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30597/jgmi.v14i1.43756

Abstract

Diabetes Melitus Tipe 2 (DMT2) merupakan penyakit metabolik yang prevalensinya terus meningkat secara global, termasuk di Indonesia. Salah satu langkah pencegahan DMT2 adalah mengonsumsi makanan rendah indeks glikemik (glycemic index). Penelitian ini bertujuan untuk menganalisis kadar indeks glikemik dan komposisi zat gizi kue putu berbahan dasar nasi aking sebagai alternatif pangan lokal untuk mencegah DMT2. Penelitian ini menggunakan metode kuantitatif eksperimen dengan uji organoleptik yang menggunakan 11 orang panelis semi terlatih. Analisis indeks glikemik dengan cara mengambil gula darah pada menit ke 0, 30, 60, 90, dan 120. Serta analisis proksimat yang meliputi kadar karbohidrat (Luff-Schoorl), protein (Kjeldahl), lemak (Soxhlet), kadar air, abu, dan serat (gravimetri). Hasil uji organoleptik menunjukkan bahwa kue putu dengan 70% tepung nasi aking & 30% kelapa parut memiliki nilai penerimaan tertinggi pada parameter tekstur, tampilan, dan aroma. Hasil analisis laboratorium pada kue putu berbahan dasar nasi aking (25 g) menunjukkan kandungan karbohidrat 14,7 g, protein 1,6 g, lemak 2,7 g, kadar air 4,8 mg, kadar abu 0,1 mg, kadar serat kasar 3,5 mg, serta indeks glikemik sebesar 32,3. Kue putu berbahan dasar nasi aking memiliki indeks glikemik rendah dengan kadar zat gizi yang baik dan berpotensi sebagai alternatif pangan bagi penderita atau individu dengan risiko DMT2. Diperlukan penelitian lebih lanjut terkait pengaruh konsumsi jangka panjang terhadap kadar gula darah.
Description of family characteristics and nutritional status in toddlers Masturina, Masruroh Luthfiah; Salam, Abdul; Indriasari, Rahayu; Thaha, Abd.Razak; Jafar, Nurhaedar
CORE JOURNAL Volume 3, Issue 2, June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/corejournal.vi.37731

Abstract

The problem of public health problems caused by malnutrition is one of the main health problems in developing countries which indirectly influences determined by the background of the household or familyThis study aims to describe the characteristics of families and the nutritional status of children aged 24-59 months in the working area of the Malimongan Baru Health Center, Makassar City. This research is a type of descriptive research. The population of this study were all toddlers aged 24-59 months in the Working Area of the Malimongan Baru Health Center. Determination of the sample using the Accidental Sampling technique. The results of the research showed that based on the weight/age indicator there were 53 people (55.8%) underweight, for the height/age indicator there were 50 people (52.6%) stunting and for the wasting weight/height indicator there were 28 people (29.5%). The number of toddlers is more male (50.5%), father's last education is SMA/MA (60.0%), mother's education is SMA/MA (57.9%), most fathers work as laborers (58.9%), mother's work is mostly as housewives (90.5%), family income is in the low category (69.5%), the number of family members under five is >4 people (50.5%), and mother's nutritional knowledge is in the good category (54.7%). In conclusion, the problem of malnutrition in the Working Area of the Malimongan Baru Health Center is categorized as high. Therefore it is necessary to carry out routine monitoring to screen the condition of toddlers so that intervention can be carried out quickly and precisely.
Pengaruh Literasi Keuangan, Inklusi Keuangan dan Teknologi Keuangan terhadap Kinerja Keuangan Usaha Kerajinan di Kota Palu Herlina; Mayapada, Arung Gihna; Indriasari, Rahayu; Sugianto
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.929

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, inklusi keuangan, dan teknologi keuangan terhadap kinerja keuangan. usaha kerajinan di Kota Palu. Berdasarkan hasil olah data yang didapatkan dari 40 pengrajin di Kota Palu, literasi keuangan dan teknologi keuangan berpengaruh secara positif dan signifikan terhadap kinerja keuangan. Namun, inklusi keuangan tidak berpengaruh signifiakn terhadap kinerja keuangan usaha kerajinan. Hasil ini menunjukkan bahwa pengrajin usaha yang memiliki pemahaman yang memadai mengenai keuangan dan memanfaatkan teknologi keuangan dengan baik cenderung memiliki kinerja keuangan yang lebih baik. Penelitian ini berimplikasi pada perlunya peningkatan literasi keuangan dan teknologi keuangan terhadap pelaku usaha mikro seperti usaha kerajinan di Kota Palu untuk meningkatkan kinerja keuangan usaha.
The Effect of Corporate Social Responsibility Disclosure and Company Size on Financial Performance in Mining Companies on the Indonesia Stock Exchange NOVITA, Nur Indah Dwi; BAKRY, Muhammad Iqbal; JURANA, Jurana; MULIATI, Muliati; INDRIASARI, Rahayu; MAYAPADA, Arung Gihna
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 3 (2025): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i3.1422

Abstract

Testing and analyzing the impact of company size and corporate social responsibility (CSR) disclosure on return on assets (ROA) in mining businesses listed on the Indonesia Stock Exchange between 2019 and 2021 was the aim of this study. Ten businesses that satisfied the requirements based on the purposive sampling method made up the research sample, out of the 54 enterprises that made up the population. After three years of observation, thirty data analyses were produced for this study. methods for analyzing data using multiple linear regression, descriptive statistics, hypothesis testing, and traditional assumption testing. The findings demonstrated that the financial performance predicted by ROA is not significantly improved by Corporate Social Responsibility (CSR) disclosure. Furthermore, there is no discernible positive impact of company size on ROA.
Pendampingan SUNSAGI (Sekolah Unggul Sadar Gizi) Dalam Upaya Perbaikan Gizi Remaja Indriasari, Rahayu; Mansur, Marini Amalia; Najamuddin, Ulfah; Nasrah; Muthiah Nurul Atikah; Khairunnisa, Afifah
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2025): April
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v7i3.2786

Abstract

Program ini bertujuan untuk meningkatkan pengetahuan dan kesadaran tentang gizi remaja, termasuk anemia dan pencegahannya, melalui pendekatan pendampingan berbasis sekolah yang melibatkan siswa, guru, dan pengelola kantin. Pada siswa, dilakukan promosi kesehatan dan gizi melalui kegiatan edukasi berbentul talkshow. Untuk pengelola kantin, diberikan sosialisasi tentang jajanan sehat dan bergizi serta pelatihan peningkatan kapasitas. Sementara itu, guru mendapatkan pengembangan kapasitas agar mampu menyampaikan informasi gizi remaja secara efektif. Pendekatan ini diharapkan mampu menciptakan lingkungan sekolah yang mendukung pola makan sehat dan mencegah masalah gizi pada remaja. Setelah program dilaksanakan, terdapat peningkatan rerata skor pengetahuan antara sebelum dan sesudah pelatihan (D=13,82;p=0.000), penjaja kantin (D=3,24;p=0.654), dan guru (D=26,00;p=0.005). Selain itu, penjaja kantin memberikan testimoni positif terhadap pelatihan pembuatan jajanan yang diberikan dan merasa mampu mempraktekkannya untuk menyediakan alternatif jajanan sehat di kantin sekolah. Bagi para guru yang dilatih berkomitmen untuk mengintegrasikan materi gizi remaja pada pembelajaran P5 di semester berikutnya. Dapat disimpulkan bahwa program SUNSAGI meningkatkan pengetahuan dan pemahaman warga sekolah terhadap pentingnya upaya perbaikan gizi pada remaja dan meningkatkan kapasitas untuk pelaksanaan berkelanjutan.
PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA Totanan, Chalarce; Arista, Arista; Yamin, Nina Yusnita; Abdulllah, Muhammad Ikbal; Muliati, Muliati; Indriasari, Rahayu
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3065

Abstract

Research Purposes. The study aims is to analyze Machiavellian practices in accounting students based on gender by feminine and masculinity.Research Method. This research based with Roland Barthes's semiotic paradigm. Data were obtained through interviews and involving themselves in the lecture and exam processes. Informants are accounting students were randomly selected.Research Result and Findings. Machiavellian practice in denotation findings reveals that student actions are rule in written regulations, while the connotation reveals that the practice based on courage, solidarity, perfectionist and sensitivity level in carrying out the action of Machiavellian practices on accounting students. The meaning of myth in Barthes semiotics departs on the connotation meaning, where this study reveals that femininity and masculinity play a role for students in carrying out Machiavellian practices. The findings of this research, that when each student wants brilliant achievement so that he uses an improper method.
Co-Authors . Rosidi Abdul Pattawe Abdul Razak Thaha, Abdul Razak Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Adha, Mawar Nurul Aisyah, Andi Amalia, Marini Amelia, Salsa Aminuddin Syam Ampangalo, Elma Andi Chairil Furqan Areni, Intan S. Arief Budi Santoso Arista Arista Arista, Arista Arung Gihna Mayapada Assriyah, Hasnah Bakry, Moh Iqbal BAKRY, Muhammad Iqbal Battung, Sabaria Manti Betty Betty Citrakesumasari Citrakesumasari Citrakesumasari Desvianur, Doliva Risky DHARMA, Dewa Made Adi Dina Anggraini Djalil, Novita Muliyani Endang Mardiati Fachrizal, Mohamad Fajarwati Ibnu, Indra Femilia Zahra Fibriyani Nur Khairin Fitriani Gusman Sunding Halwi, Muh. Darma Hardi, Anggun Dwi Healthy Hidayanti Herlina Hidayanty, Healthy Jafar, Nurhaeddar Jamaluddin JAMALUDDIN Jamaluddin Jamaluddin Khairunnisa, Afifah Khuzaimah, Anna Madao, Tri Utari Made Sudarma Mansur, Marini Amalia Mapparessa, Nurlaela Masni Masni Masruddin Masturina, Masruroh Luthfiah Mile, Yuldi Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Natsir Muhammad Ridwan Nasir Muliati Muliati Muliati Muliati, Muliati Mulya Salsabila, Nada Mustamin Aras Muthiah Nurul Atikah N.S, Jurana Nasrah Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Muliyani Djalil NOVITA, Nur Indah Dwi Nur Alimin Azis Nurdin, Jurana Nurhaedar Jafar Nurhayati Haris Nurlaela Mapparessa Nurleli, Nurleli Onetusfifsi Putra PAKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Prayekti, Ita Sajek Putri, Mega Mas Rahma, Elita Razak Thaha, Abdul Ridwan , Ridwan Ridwan Ridwan, Ridwan Riskyani, Shanti Rosidi Rosidi Rozak, Rama Wijaya Abdul Saleh, Fadli Moh. Samir, Yulia Gita Septiani, Delia Shabrina, Nur Rahma Stesya Orhizha Anandita Sugianto Sulastri, Dwi Teungku Nih Farisni Thaha, Abd.Razak Totanan, Chalarce Ulfah Najamuddin Usman, Faisayanti Uwete, Andini Veni Hadju Yaksan, Citrakesumasari Yarmaliza, Yarmaliza Yatti Sugiarti, Yatti Yessi Kurniati, Yessi Yunia, Latifah Sukmawati