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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 EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo GIZI INDONESIA Jurnal Ekonomi dan Bisnis 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 Narra J Community Research Of Epidemiology (CORE) Akuntansi Bisnis & Manajemen (ABM) JURNAL ILMIAH GLOBAL EDUCATION 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 Journal of Economics and Management Scienties Accounting Studies and Tax Journal Sasambo: Jurnal Abdimas (Journal of Community Service) AJCD Jurnal Akuntansi Kontemporer Senarai Kearifan Lokal Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review GoodWill Journal of Economics, Management, and Accounting
Rahayu Indriasari
Prodi Akuntansi, Fakultas Ekonomi, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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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.
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.
Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD) Indriasari, Rahayu; Sudarma, Made; Rosidi, Rosidi; Mardiati, Endang; Khairin, Fibriyani Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1129

Abstract

Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.
The Meaning of Fairness in Government Financial Statements: A Phenomenology Study Ridwan, Ridwan; Indriasari, Rahayu; Mayapada, Arung Gihna; Djalil, Novita Muliyani; Jurana, Jurana; Parwati, Ni Made Suwitri
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.21025

Abstract

Objective This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments.Design/methodology The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una Regency, Indonesia, was identified as research subject while informants consist of the Regional Revenue Agency (Secretary and Treasurer) as the compiler of the regional government financial statements, inspectorate as the auditor, and the general public.Results The result of this study reveals that the fairness of the government financial statements is interpreted as the suitability of the government financial statements with the law, which is oriented to the actions results by ignoring the process that must be passed. It was also found that the fairness of government financial statements is interpreted as being free from prejudice on complaints if fraud is found on the financial statements.
PRAKTIK AKUNTANSI SISTEM KOIN PADA BONANZA LAUNDRY Madao, Tri Utari; N.S, Jurana; Masruddin, Masruddin; Indriasari, Rahayu; Din, Muhammad
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2024): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i2.2052

Abstract

ABSTRAKAktivitas jasa yang dihasilkan oleh Bonanza Laundry sangat membantu masyarakat di Kota Palu, terutama karena kesibukan masyarakat yang kadang-kadang membuat mereka tidak memiliki waktu untuk mencuci dan menyetrika pakaian mereka. Penelitian ini bertujuan untuk mengetahui dan memahami praktik akuntansi sistem koin pada Bonanza Laundry. Penelitian ini menggunakan pendekatan etnometodologi. Teknik pengumpulan data dengan observasi, wawancara dan dokumentasi. Jumlah informan dalam penelitian ini sebanyak empat orang. Praktik akuntansi memiliki keunikan pada masing-masing usaha tergantung kebutuhan informasi yang dibutuhkan usaha tersebut. Hal ini juga dilakukan oleh Bonanza Laundry yang membedakannya dengan dengan praktik usaha sejenis. Berdasarkan hasil penelitian peneliti menemukan lima bentuk praktik akuntansi pada Bonanza Laundry yaitu: kasir smartlink menghasilkan rekapitulasi pendapatan, smart owner menghasilkan informasi grafik pendapatan, Bonanza Laundry tanpa laporan keuangan, tidak ada pemisahan antara ekuitas pribadi dan usaha dan praktik penentuan laba dan beban sebesar 60% dan 40% sebagai penentuan laba di depan.Kata Kunci: Penerapan akuntansi, aplikasi kasir smartlink, aplikasi smart owner.ABSTRACTThe service activities produced by Bonanza Laundry are very helpful for the people in Palu City, especially because people's busy schedules sometimes prevent them from having time to wash and iron their clothes. The study aims to know and understand the practice of coin system accounting at Bonanza Laundry. This research uses an atnomethodology approach. Data collection techniques with observation, interviews and documentation. The number of informants in this study were four people. Accounting pratices are uniq to each business depending on the business. This is also done by Bonanza Laundry which distinguishes it from similar business practices. Besed on the result of the research, the researcher found five forms of accounting practices at Bonanza Laundry, namely: smartlink cashier produces revenue recapitulation, smart owner produces revenue graph information, Bonanza Laundry without financial statements, no separation between personal and business equity and the practice of determining profits and expenses by 60% and 40% as a determination of profit in advance. Keywords: Accounting application, smartlink cashier application, smart owner application.
Fluctuation in the Income of Rubber Farmers in Tingkea’o Village: The Contribution of Production Costs and Selling Price Ngkolu, Emilia Margaretha; Paranoan, Selmita; Indriasari, Rahayu; Usman, Ernawaty
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.4948

Abstract

This study aims to analyze the contribution of production costs, particularly fertilizer and pesticide costs, as well as the selling price of rubber sap to the income fluctuations of rubber farmers in Tingkea'o Village, North Morowali. Using a quantitative descriptive analysis approach with SEM PLS analysis processed through WarpPLS V.8.0 software. Data were collected from 34 rubber farmers randomly through structured interviews, direct observation, and documentation. The results show that fertilizer and pesticide costs contribute significantly and positively to rubber farmers' income, with path coefficients of 0.419 and 0.342, respectively (p-value < 0.001). Conversely, the selling price has no significant effect (p-value = 0.205). The independent variable model explains 41.5% of the variation in income, with the remainder influenced by other external factors. This study reinforces the farming theory of optimizing production costs to improve farmers' livelihoods, while also revealing the limited influence of selling prices due to market structure and the role of middlemen. The strategic recommendations provided can form the basis for policies to support the development of sustainable rubber farming and improve the welfare of farmers in the region.
Ethnography Study: The Power of Agent in Determining the Cost of Production from Indonesia Heritage Product RIDWAN, Ridwan; INDRIASARI, Rahayu; JAMALUDDIN, Jamaluddin; TOTANAN, Chalarce; PARWATI, Ni Made Suwitri
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.643

Abstract

Currently, business development in Indonesia is very fast after the COVID-19 pandemic. The pandemic and recession have many experiences. A person with a business must improve the efficiency and effectiveness of his business production process to be competitive. Business competition not only requires business owners to produce goods but also how producers are right in calculating the cost of production of the goods they produce. When business owners know how much they spend to produce their products, they will be easier to manage and decide how much the product's price is and the profit from every product. The concept of cost is one line with efficiency practice. That means cost efficiency may give the entities more opportunity to up their profit. This study aims to find the practice of determining the Cost of Production of Donggala buya sabbe as a local heritage by home industries in Central Sulawesi. The research method uses an ethnographic approach with an interpretive paradigm. The study found that determining the cost of production on buya sabbe woven fabrics by weavers was based on three theme dimensions: customer custom tastes, expertise factors, and role division. Of these three dimensions, in the ethnographic record, one defining the value of the cost of production is the power of collectors as agents and the motive of the weavers to continue working not because they want to preserve heritage culture but because of economic motives.
Co-Authors . Rosidi Abdul Hakim Mukhtar Abdul Pattawe Abdul Razak Thaha, Abdul Razak Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Adha, Mawar Nurul Aisyah Kemala Lolo Aisyah, Andi Amalia, Marini Amelia, Salsa Aminuddin Syam Ampangalo, Elma Andi Chairil Furqan Andi Mattulada Amir Areni, Intan S. Arief Budi Santoso Arista Arista Arista, Arista Arung Gihna Mayapada Assriyah, Hasnah Ayu Safitri Bakry, Moh Iqbal Battung, Sabaria Manti Betty Betty Citrakesumasari Citrakesumasari Citrakesumasari Desvianur, Doliva Risky DHARMA, Dewa Made Adi Dina Anggraini Djalil, Novita Muliyani Djasman, Nurhaja Dwi Sitti Syarifah Usriana Endang Mardiati Ernawaty Usman Erwinsyah 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 Latifah Sukmawati Yuniar Madao, Tri Utari Made Sudarma Mahardini Gloria Laurencia Daly Mansur, Marini Amalia Mapparessa, Nurlaela Masni Masni Masruddin Masturina, Masruroh Luthfiah Mattulada, Andi Moh Zuljalali Wal Irsyam Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Ilham Pakawaru Muhammad Natsir Muhammad Ridwan Nasir Muliati Muliati Muliati Muliati, Muliati Mulya Salsabila, Nada Mustamin Aras Muthiah Nurul Atikah N.S, Jurana Nasrah Ngkolu, Emilia Margaretha Ni Made Suwitri PARWATI Nina Yusnita Yamin Novita Muliyani Djalil Nur Alimin Azis Nurdin, Jurana Nurhaedar Jafar Nurhayati Haris Nurlaela Mapparessa Nurleli, Nurleli Onetusfifsi Putra 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 Sangadji, Mia Lestari Selmita Paranoan Selviani, Andi Septiani, Delia Shabrina, Nur Rahma Stesya Orhizha Anandita Sugianto Sulastri, Dwi Tanra, Andi Ainil Mufidah Teungku Nih Farisni Thaha, Abd.Razak Totanan, Chalarce Ulfah Najamuddin Ulva, Ulva Usman, Faisayanti Uwete, Andini Veni Hadju Yaksan, Citrakesumasari Yarmaliza, Yarmaliza Yatti Sugiarti, Yatti Yessi Kurniati, Yessi Yuldi Mile Yunia, Latifah Sukmawati