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All Journal Jurnal Akuntansi & Auditing Indonesia The Spirit of Society Journal : International Journal of Society Development and Engagement Humaniora Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Visionary : Penelitian Dan Pengembangan Di Bidang Administrasi Pendidikan IJCIED JURNAL KESEHATAN YAMASI MAKASSAR Journal Pharmacy and Application of Computer Sciences E-JURNAL AKUNTANSI
Rusmin Rusmin
Universitas Teknologi Yogyakarta
Religion Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Medicine & Pharmacology Public Health Social Sciences Other

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FORMULASI DAN UJI MUTU FISIK MASKER PEEL OFF PATI KENTANG (Amylum solani) SEBAGAI EKSFOLIASI KULIT WAJAH Rusmin, Rusmin; hafid, muliana; Nurinayah, Nurinayah
Journal Pharmacy and Application of Computer Sciences Vol. 1 No. 2: Agustus: 2023: JOPACS
Publisher : Arlisaka Madani Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59823/jopacs.v1i2.21

Abstract

The aim of the study was to formulate peel off masks and test the physical quality of potato starch peel off masks (Amylum solani) as facial skin exfoliants. This research was carried out in the Phytochemical and Pharmaceutical Laboratory of Pancasakti University-Makassar. The process of making starch begins with mashed potatoes and let stand for 24 hours with distilled water to get starch filtrate. The starch obtained is then dried and sieved. Potato starch is formulated into face mask preparations and physical quality tests are carried out in the form of organoleptic tests, homogeneity tests, pH tests, viscosity tests, spreadability tests, drying time tests and hedonic tests. The results of the physical quality test of the preparations showed that there was an effect of variations in the concentration of potato starch on the stability of facial skin cleansing mask preparations. However, the results of the physical quality of the preparation still meet the stability requirements for facial skin cleansing mask preparations. Thus the use of variations in the concentration of potato starch can be formulated for exfoliating facial skin masks.
Kepemilikan Keluarga, Tata Kelola Perusahaan, dan Audit Report Lag Umi Alvianti; Bambang Moertono Setiawan; Rusmin Rusmin; Emita Wahyu Astami
E-Jurnal Akuntansi Vol 31 No 11 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i11.p04

Abstract

The governance of family companies is still a concern for investors and other stakeholders. This study examines the effect of family ownership and corporate governance on audit report lag (ARL). The research sample is a non-financial company with a dominant family ownership and listed on the Indonesia Stock Exchange for the 2017-2019 period. Using the usual least squares analysis method and multiple regression techniques, the results showed that family ownership and the number of commissioners were able to encourage auditors to complete audit reports faster. Meanwhile, the presence of independent commissioners and audit committees does not significantly affect ARL. Additional analysis enriches the research findings that there are unique characteristics in terms of monitoring and expropriation effects of family ownership on ARL that up to a certain level of ownership, family members carry out the supervisory function well and can issue audited financial reports more quickly. Keywords: Family Ownership; Board of Commissioners; Independent Commissioner; Audit Committee; Audit Report Lag.
Life Cycle Cost Concept in Maintenance of Office Building of Karhutla Workshop Uptd Kphp Berau Barat Rusmin, Rusmin; Oetomo, Wateno; Marleno, Risma
THE SPIRIT OF SOCIETY JOURNAL : International Journal of Society Development and Engagement Vol 8 No 2: March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/scj.v8i2.3265

Abstract

In Indonesia, Building Maintenance Guidelines have been stipulated in the Regulation of the Minister of Public Works No. 24/PRT/M/2008 concerning Guidelines for Building Maintenance and Care. The construction of the office building of the KARHUTLA workshop of UPTD KPHP Berau Barat is certain to increase every year, of course it must be followed by good and planned management, not only construction costs but there are important costs that need to be considered as a reference for managers to run and operate the building, namely planning the future costs of the building itself including operational costs, maintenance costs and replacement. The Life Cycle Cost (LCC) method is one part of the building management and maintenance strategy. From the background of the problem, a study was conducted entitled Analysis of Maintenance Based on Life Cycle Cost in the Office Building of the KARHUTLA Workshop of UPTD KPHP Berau Barat. The solution method in this calculation is for Investment Feasibility Analysis using Initial Cost Analysis, Operational Cost Analysis, Maintenance and Care Cost Analysis, Demolition Cost Analysis. From the results of the analysis, it was obtained that there were three groups that compiled the Life Cycle Cost analysis plan for the UPTD Berau Barat workshop building, namely, initial construction costs, operational costs, maintenance costs and demolition costs. The initial construction cost of the UPTD Berau Barat workshop building cost Rp2,515,780,000.00 (48%), operational costs of Rp870,000,000.00 (17%), maintenance and care costs of Rp1,601,275,363.86 (30%), demolition costs of Rp251,178,000.00 (5%). The total Life Cycle Cost of the UPTD Berau Barat workshop building for 25 years is Rp5,234,233,363.86. In operational costs, the largest cost is the utility cost of Rp540,000,000.00 (62%) followed by employee salary costs of Rp330,000,000.00 (38%). In terms of maintenance costs, the largest costs are architectural costs of Rp. 1,433,035,692.66 (92%), followed by mechanical & electrical costs of Rp. 123,719,815.22 (8%).
PEMBUATAN DAN UJI MUTU FISIK SEDIAAN SALEP KULIT DARI EKSTRAK BIJI KAKAO (Theobroma cacao L.) Rusmin, Rusmin
Jurnal Kesehatan Yamasi Makassar Vol. 9 No. 1 (2025): Jurnal Kesehatan
Publisher : Akademi Farmasi Yamasi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59060/jurkes.v9i1.366

Abstract

Abstract. This research aims to make a preparation of cocoa bean extract (Theobroma cacao L.) skin ointment that meets the requirements for a good physical quality test for skin ointment using vaseline album and adeps lanae ointment bases. Cocoa beans (Theobroma cacao L.) were extracted using the maceration method using 96% ethanol then the extraction results were made into 3 skin ointment preparations with the same base and using cocoa bean extract (Theobroma cacao L.) with a concentration of 5% b/b, 10 % b/b, and 15% b/b. The research results show that skin ointment preparations with extract concentrations of 5% b/b, 10% b/b, and 15% b/b can meet the physical quality test parameters including organoletic tests which produce a semi-solid form, distinctive odor, brown color, test homogeneity obtained homogeneous results, the pH test obtained a pH of 5 which met the skin pH requirements of 4.5 – 6.5, the spreadability test obtained results for a concentration of 5% b/b resulting in a spreadability of 5.2 cm, a concentration of 10% b/b b produced 5.6 cm, and a concentration of 15% b/b produced 6.5 cm, where this result met the standard requirements for good ointment spreadability in the range of 5 - 7 cm, and the adhesive test produced 20 - 37 seconds. Where this result meets the adhesion requirement, namely more than 4 seconds.
PENGELOLAAN MEDIA SOSIAL SEBAGAI SARANA EDUKASI DAN DAKWAH BAGI SISWA DI SMA MUHAMMADIYAH 2 TANJUNG ENIM Iqbal, Ahmad; Mulya, Bayu Cahyadi; Suryani, Melly; Hariani, Lia; Ramdhan, Akmal; Rusmin, Rusmin; Shofiah, Robiatun; Putra, Deni; Hidayatullah, M Rizki; Dahirin, Dahirin
Jurnal Visionary : Penelitian dan Pengembangan dibidang Administrasi Pendidikan Vol. 11 No. 2 (2023): Oktober
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/vis.v11i2.16959

Abstract

Abstract: This study aims to analyze the management of social media, specifically Instagram and TikTok, as an educational preaching (dakwah) tool for students at SMA Muhammadiyah 2 Tanjung Enim. The research method used is a qualitative approach with a case study design. Data were collected through observation, in-depth interviews with Islamic Education (PAI) teachers and students, as well as documentation of digital preaching activities in the school environment. Data analysis techniques included data collection, data presentation, verification, and drawing conclusions. Based on the results and discussion, Instagram and TikTok were found to be effective for delivering Islamic messages in a creative, engaging way that aligns with the characteristics of the digital generation. Students are not only recipients of information but also producers of preaching content, demonstrating active involvement in the internalization of Islamic values. The success of preaching through social media is determined by content quality, teacher guidance, and understanding of media ethics. This study recommends strengthening digital preaching strategies in schools through collaboration and media skills training.Keywords: Education and Preaching, Social Media, Students, ManagementAbstrak: Penelitian ini bertujuan untuk menganalisis tentang pengelolaan media sosial, khususnya Instagram dan TikTok, sebagai sarana dakwah edukatif bagi siswa SMA Muhammadiyah 2 Tanjung Enim. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus. Data dikumpulkan melalui observasi, wawancara mendalam dengan guru PAI dan siswa, serta dokumentasi aktivitas dakwah digital di lingkungan sekolah. Teknik analisis  data melalui pengumpulan data, penyajian data, verifikasi dan penarikan keksimpulan. Berdasarkan hasil dan pembahasan bahwa Instagram dan TikTok efektif digunakan dalam menyampaikan pesan-pesan keislaman secara kreatif, menarik, dan sesuai dengan karakteristik generasi digital. Siswa tidak hanya menjadi penerima informasi, tetapi juga produsen konten dakwah, yang menunjukkan keterlibatan aktif dalam proses internalisasi nilai-nilai Islam. Keberhasilan dakwah melalui media sosial ditentukan oleh kualitas konten, pendampingan guru, dan pemahaman etika bermedia. Penelitian ini merekomendasikan perlunya penguatan strategi dakwah digital di sekolah berbasis kolaborasi dan pelatihan keterampilan media.Kata Kunci: Edukasi dan Dakwah, Media Sosial, Siswa, Pengelolaan
Implementasi Pelatihan Bilal Jenazah Dalam Pembelajaran Pendidikan Agama Islam di SMP Negeri 3 Karang Raja Kurniawan, Paga; Nurlailah, Nurlailah; Valensi, Devy; Agustini, Evaliani; Ramdhan, Akmal; Rusmin, Rusmin; Shofiah, Robiatun; Putra, Deni; Hidayatullah, M Rizki; Dahirin, Dahirin
Jurnal Visionary : Penelitian dan Pengembangan dibidang Administrasi Pendidikan Vol. 12 No. 2 (2024): Oktober
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/vis.v12i2.16960

Abstract

Abstract: This study aims to analyze the implementation of bilal jenazah (funeral prayer leader) training in Islamic Education (PAI) learning at SMP Negeri 3 Karang Raja. The research uses a qualitative approach with a case study method. Data collection techniques include observation, in-depth interviews with PAI teachers and students, as well as documentation of religious activities. Data analysis techniques involve data collection, data presentation, verification, and drawing conclusions. Data validity was checked through triangulation. The results and discussion indicate that bilal jenazah training was carried out systematically and integrated into PAI learning using a practice-based approach. Activities included simulations of funeral prayer recitation, understanding Islamic jurisprudence (fiqh) on death, and instilling the values of fardhu kifayah (collective religious obligations). This training has proven effective in improving students’ understanding of the material, fostering empathy, and shaping religious character. The program also received positive responses from students and was supported by collaboration among teachers, the school, and community leaders. The findings indicate that bilal jenazah training is a contextual and effective teaching strategy for strengthening Islamic values in education.Keywords: Bilal Jenazah Training, Implementation, Islamic Education LearningAbstrak: Penelitian ini bertujuan untuk menganalisis tentang implementasi pelatihan bilal jenazah dalam pembelajaran Pendidikan Agama Islam di SMP Negeri 3 Karang Raja. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data meliputi observasi, wawancara mendalam dengan guru PAI dan peserta didik, serta dokumentasi kegiatan keagamaan. Teknik analisis data melalui pengumpulan data, penyajian data, verifikasi dan penarikan kesimpulan. Teknik pemeriksaan keabsahan data melalui triangulasi. Berdasarkan hasil dan pembahasan menunjukkan bahwa pelatihan bilal jenazah dilaksanakan secara sistematis dan terintegrasi dalam pembelajaran PAI dengan pendekatan berbasis praktik. Kegiatan ini mencakup simulasi pembacaan doa jenazah, pemahaman fiqih kematian, dan penanaman nilai fardhu kifayah. Pelatihan ini terbukti mampu meningkatkan pemahaman siswa terhadap materi, menumbuhkan rasa empati, dan membentuk karakter religius. Program ini juga mendapatkan respon positif dari siswa dan didukung oleh kolaborasi antara guru, sekolah, serta tokoh masyarakat. Hasil penelitian ini mengindikasikan bahwa pelatihan bilal jenazah merupakan strategi pembelajaran yang kontekstual dan efektif untuk memperkuat nilai-nilai keislaman dalam dunia pendidikan.Kata Kunci: Implementasi, Pelaltihan Bilal Jenazah, Pembelajaran PAI
Co-Authors Agus Setyadi Agustini, Evaliani Ahmad Syahid Alistair M. Brown, Alistair M. Bambang Moertono Setiawan Dahirin, Dahirin Emita Wahyu Astami Greg Tower, Greg Hafid, Muliana Hamka Hamka, Hamka Hariani, Lia Hidayatullah, M Rizki Ikbal Barlian, Ikbal Iqbal, Ahmad Kurniawan, Paga Marleno, Risma Melly Suryani, Melly Mulya, Bayu Cahyadi Nurinayah, Nurinayah Nurlailah Nurlailah, Nurlailah Oetomo, Wateno Putra, Deni Ramdhan, Akmal Shofiah, Robiatun Taufiq Umi Alvianti Valensi, Devy Wulan Wanda Zulhawati