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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 Cakrawala Repositori Imwi Tangible Journal 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 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 Akuntansi: Jurnal Riset Ilmu Akuntansi Accounting Studies and Tax Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer Senarai Kearifan Lokal Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review GoodWill Journal of Economics, Management, and Accounting Harmoni Economics: International Journal of Economics and Accounting
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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.
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.
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.
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.
Penyusunan Program Dana Desa Dalam Upaya Optimalisasi Pendayagunaan Dana Desa Latifah Sukmawati Yuniar; Andi Mattulada Amir; Rahayu Indriasari; Aisyah Kemala Lolo; Abdul Hakim Mukhtar; Dwi Sitti Syarifah Usriana
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 1: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/sokla.v1i1.159

Abstract

Pengabdian ini dilakukan dengan tujuan memberikan pemahaman mengenai penyusunan rencana prioritas kegiatan dalam program dana desa bagi masyarakat dan aparat pemerintah desa agar pengelolaan dana desa dapat dilakukan secara tertib, taat pada ketentuan peraturan perundangundangan, efisien dan efektif. Perencanaan yang baik akan menjadi arah panduan program apa saja yang sebaiknya dilaksanakan oleh desa. Pada tahap ini analisis kebutuhan dapat digunakan untuk membantu mengidentifikasi kebutuhan ataupun permasalahan yang perlu segera ditangani  dengan bantuan Dana Desa.  Metode yang digunakan adalah presentase atau pemaparan, tanya jawab, dan diskusi tentang pemahaman mengenai penyusunan rencana prioritas kegiatan dalam program dana desa.  Kegiatan pengabdian masyarakat yang telah diaksanakan pada akhirnya memberikan pemahaman mengenai penyusunan rencana prioritas kegiatan dalam program dana desa bagi masyarakat dan aparat pemerintah desa agar pengelolaan dana desa dapat dilakukan secara tertib, taat pada ketentuan peraturan perundang-undangan, efisien, ekonomis, efektif, transparan, dan bertanggung jawab dengan memperhatikan rasa keadilan dan kepatutan serta mengutamakan kepentingan masyarakat setempat.
Analisis Aktivitas Pencatatan Transaksi Manual Sebagai Aktivitas Non-Value Added Pada Arung Co-Working Spaces Mahardini Gloria Laurencia Daly; Rahayu Indriasari; Erwinsyah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 2 (2025): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i2.3606

Abstract

Penelitian ini bertujuan untuk menganalisis aktivitas tidak bernilai tambah (non–value added/NVA) dalam proses pencatatan transaksi manual pada Arung Co-Working Spaces pasca rebranding tahun 2025. Fokus penelitian diarahkan pada bagaimana aktivitas administratif yang berulang berkontribusi terhadap inefisiensi dan peningkatan biaya peluang. Penelitian menggunakan pendekatan kualitatif studi kasus melalui wawancara dengan pemilik, kasir, barista, dan pelanggan serta observasi langsung alur kerja. Validasi data dilakukan melalui triangulasi dan member checking. Analisis menggunakan kerangka Activity-Based Management (ABM) dan identifikasi aktivitas bernilai tambah. Hasil penelitian menunjukkan bahwa proses pencatatan transaksi mengandung beberapa aktivitas NVA, seperti pencatatan ganda (buku dan aplikasi), rekap akhir hari, serta koreksi kesalahan input. Aktivitas ini menyebabkan keterlambatan layanan, menambah waktu tunggu pelanggan, dan meningkatkan beban kerja. Tidak adanya integrasi antara pencatatan transaksi dan pengelolaan stok turut memperbesar pemborosan waktu dan tenaga. Penghapusan aktivitas NVA melalui penerapan sistem POS, penyederhanaan alur kerja, dan standarisasi prosedur dapat meningkatkan efisiensi operasional secara signifikan. Temuan ini memberikan kontribusi praktis bagi UMKM sektor jasa dalam mengoptimalkan aktivitas administratif dan menekan biaya operasional.
Implementation Blue Accounting For Economic and Environmental Sustainability (Case Study of Salt Ponds at Talise Beach, Palu City) Ulva, Ulva; Yamin, Nina Yusnita; Indriasari, Rahayu; Parwati, Ni Made Suwitri; Yuniar, Latifah Sukmawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9480

Abstract

Blue accounting, which integrates accounting principles with sustainability aspects, provides a holistic perspective on natural resource and environmental management. This study explores the application of blue accounting in the salt ponds of Talise Beach, Palu City, a coastal marine ecosystem rich in blue economy potential. Using qualitative methods, this study involved in-depth interviews, observations, and document analysis to examine blue accounting practices from a sustainability perspective. Interview data were analyzed thematically using the NVivo application, based on ecophenomenology theory to understand the interaction between humans (salt farmers) and the natural environment. The results show that salt farmers in Talise Beach live in a complex and profound interaction with their environment, especially seawater, land, and weather conditions. Salt farmers strive to manage natural resources effectively to improve production quality and yields, while facing evolving ecological and technological challenges. The salt production process still relies heavily on natural cycles and simple technology. Therefore, the production and quality of salt produced are also highly dependent on natural cycles. The quality of salt will impact its economic value and usefulness. This study provides a rich understanding of how local practices can reflect blue accounting principles, highlights the ecological and technological challenges faced, and offers insights for the development of a more holistic blue economy sustainability model.
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 Delisya Dwi Lestari Ambatoding Desvianur, Doliva Risky DHARMA, Dewa Made Adi Dina Anggraini Djalil, Novita Muliyani 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 Hidayanty, Healthy Jafar, Nurhaeddar Jamaluddin Jamaluddin Jamaluddin Jamaluddin Khairunnisa Kahar 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 Moh Noviar Lawasa 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 Ni Made Suwitri PARWATI Nina Yusnita Yamin Nina Yustina Novita Muliyani Djalil Nur Alimin Azis Nurdin, Jurana Nurhaedar Jafar Nurhaniva A Nurhayati Haris Nurlaela Mapparessa Nurleli, Nurleli Onetusfifsi Putra Parwati, Ni Made Suwitri Phatra Anggana Djuri Prayekti, Ita Sajek Putri, Mega Mas Rahma Danita Rahma Masdar Rahma, Elita Razak Thaha, Abdul Ridwan , Ridwan Ridwan Ridwan, Ridwan Riskyani, Shanti Rozak, Rama Wijaya Abdul Saleh, Fadli Moh. Samir, Yulia Gita Selmita Paranoan Septiani, Delia Shabrina, Nur Rahma Shinta Yunita Sari Stesya Orhizha Anandita Sulastri, Dwi Tanra, Andi Ainil Mufidah Teguh Setiawan Teungku Nih Farisni Thaha, Abd.Razak Totanan, Chalarce Ulfah Najamuddin Ulva, Ulva Usman, Faisayanti Uwete, Andini Veni Hadju Wa Jana Yaksan, Citrakesumasari Yarmaliza, Yarmaliza Yatti Sugiarti, Yatti Yessi Kurniati, Yessi Yuldi Mile Yunia, Latifah Sukmawati