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All Journal JURNAL ECONOMIA Jurnal ASET (Akuntansi Riset) SAR (Soedirman Accounting Review): Journal of Accounting and Business AFRE Accounting Financial Review JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Innovation in Business and Economics AKURASI: Jurnal Riset Akuntansi dan Keuangan To Maega: Jurnal Pengabdian Masyarakat Jurnal Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Brahmana : Jurnal Penerapan Kecerdasan Buatan Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) Jurnal Biosense Sultan Agung Notary Law Review Journal Of Human And Education (JAHE) RELEVAN : Jurnal Riset Akuntansi Trilogi Accounting & Business Research Jurnal Ilmiah Akuntansi Pancasila (JIAP) Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Akurasi
Indra Satria
Fakultas Ekonomi Dan Binsis Universitas Pancasila
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Edukasi Pemanfaatan Teknologi Informasi Dalam Kewirausahaan Di Kalangan Siswa SMK Generasi Z Di Depok Heriansyah, Kurnia; Widyaningsih, Murti; Harsono, Hindradjid; Satria, Indra; Nugroho, Adi; Tsani, Ikram Amal; Raharjo, Dimas Yudhistira
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.2214

Abstract

Jiwa wirausaha merupakan semangat kemandirian dalam mencari sumber penghasilan, baik melalui pembukaan usaha maupun dengan menyalurkan kreativitas yang dimiliki seseorang untuk dijadikan lahan penghasilan. Jiwa kewirausahaan harus ditanamkan dan dikembangkan sejak dini, saat seseorang mulai menyadari pentingnya uang sebagai sumber penghidupan. Kegiatan pengabdian kepada masyarakat yang dilakukan kepada siswa SMK di Depok bertujuan untuk mengedukasi Generasi Z dalam bidang kewirausahaan. Metode yang digunakan dalam kegiatan ini adalah model pembelajaran kontekstual, yang dilengkapi dengan studi kasus untuk memberikan pemahaman yang lebih mendalam. Hasil kegiatan menunjukkan antusiasme tinggi dari para siswa, yang memperoleh pengetahuan tentang pentingnya manajemen kewirausahaan serta kaitannya dengan digitalisasi dalam bisnis. Hasil pre-test dan post-test mengungkapkan bahwa siswa memiliki keinginan untuk berwirausaha secara mandiri dengan memanfaatkan teknologi digital. Mereka juga mulai melihat peluang kewirausahaan dari lingkungan sekitar, termasuk dari pekerjaan orang tua serta keberhasilan pengusaha nasional yang memulai usahanya sejak sekolah atau kuliah. Untuk mendukung perkembangan jiwa wirausaha ini, motivasi material dan spiritual perlu terus dikembangkan. Siswa juga perlu dibekali dengan pemanfaatan teknologi digital yang tepat dan beretika, agar dapat menjalankan usaha secara inovatif, profesional, dan berkelanjutan.
JST: Prediksi Perkembangan Produksi Tanaman Sayuran Dalam Upaya Pemenuhan Gizi Masyarakat dengan Algoritma Resilient Manurung, Azwar Anas; Satria, Indra; Wanto, Anjar
Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) Vol 8, No 2 (2023): Edisi Agustus
Publisher : STIKOM Tunas Bangsa Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/jurasik.v8i2.658

Abstract

Vegetable plants are very important in human life because they have a significant role as a source of nutrition and fulfillment of community nutrition. Therefore it is important to predict the production of vegetable crops. This study will use the Resilient algorithm which is one of the algorithms from Artificial Neural Networks (ANN) which is commonly used to predict data. This study uses times series data on vegetable crop production in North Sumatra Province from 2013 to 2022, obtained from the Indonesian Central Statistics Agency (BPS) website. The research topic will be analyzed using 5 ANN models, including: 8-8-1, 8-16-1, 8-24-1, 8-32-1 and 8-40-1. Based on the analysis results, model 8-32-1 was chosen as the best model, because it has an accuracy rate of 89% (the highest compared to other models). The results showed that the Resilient algorithm was able to predict vegetable crop production well. This research has important implications in supporting the sustainability of agricultural and food systems by providing information on developments in vegetable crop production to help farmers, producers and governments plan agricultural activities more effectively.
FAKTOR-FAKTOR PENENTU PENILAIAN KEMBALI ASET TETAP UNTUK MENINGKATKAN ARUS KAS DAN POSISI PASAR Yusuf, Dhandy; Satria, Indra; Sudarmaji, Eka
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1604

Abstract

This study discusses the implementation of fixed asset revaluation by taking case studies on manufacturing companies listed on the IDX in 2019-2021. Fixed asset revaluation is an action that may be required to describe the actual value of a company's assets accurately. This study aimed to determine the significance of leverage, decrease in operating cash flow, market book ratio, firm size, and intensity of fixed assets on revalued fixed assets. Statistical methods used in this study are descriptive statistics, overall fit model, fit test, Nagel Kerke (R-Square), and logistic regression. Samples were taken using a purposive sampling technique. The final sample is 193 manufacturing companies listed on IDX in 2019-2021. The results of this study indicated that company size and market book ratios significantly affect fixed asset revaluation. Leverage decreased operating cash flow and fixed asset intensity had no significant effect on the revaluation of fixed assets.Keywords: Cash flow, Company size, Fixed asset intensity, Fixed asset revaluation, Leverage, Market book ratio
Prices of Basic Necessities, Impact People's Purchasing Power, and Government Efforts to Suppress Inflation Junyu, Ma; Satria, Indra
Sultan Agung Notary Law Review Vol 7, No 1 (2025): March 2025
Publisher : Program Studi Master of Notary Law (S2), Faculty of Law, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.7.1.71-82

Abstract

Inflation in countries is influenced by various factors that influence it. Inflation, which refers to the decline in the value of a country's currency in comparison to commodities such as gold or foreign currencies, needs to be kept stable at a minimum level. This economic phenomenon, including in the context of Indonesia, causes a general increase in the prices of goods and services. The impact is to encourage people to focus more on work than investing, because inflation has negative effects such as weak efficiency and productivity in production, increased capital costs, and uncertainty regarding future costs and income. One of the efforts that the government can make to increase economic growth is to revive export activities. In fact, this has become an obligation to support economic growth in a country. changes in world commodity prices have a significant impact on various aspects of the economy. One of the main findings is that fluctuations in world commodity prices are not only influenced by economic factors, such as global supply and demand, but also by geopolitical factors, climate change, and other unexpected global events. In the context of the agricultural sector, changes in world commodity prices can have a double impact. Although farmers can benefit when commodity prices rise, they can also be vulnerable to sudden price fluctuations. Adoption of innovative agricultural technology and farmer protection policies can be relevant solutions to overcome this uncertainty. This study uses qualitative research methods. Qualitative research is a series of data filtering as is from the data collected to investigate and understand a phenomenon. In this method, the explanation of the phenomenon will be more descriptive.
PENGARUH PEMBERIAN KOMPOS AMPAS TAHU DAN PUPUK NPK MUTIARA TERHADAP PERTUMBUHAN DAN PRODUKSI TANAMAN CABAI RAWIT (CAPSICUM FRUTESCENS) Gunawan, Heru; Fajri, Surya; Manurung, Azwar Anas; Satria, Indra
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.4030

Abstract

Abstract: The need for chili increases every year in line with the increasing population and the development of industries that require chili raw materials. However, chili production in Indonesia is still low and has not met all needs, thus causing business opportunities for cultivating cayenne pepper to be wide open. Good cultivation techniques, such as cultivating cayenne pepper using a combination of organic and inorganic fertilizers that are adjusted to the needs of the plants, are expected to maximize the production of cayenne pepper plants. This research was conducted in Batu Asa, Environment III, Sidodadi Village, Kisaran Barat District, Asahan Regency from January to April 2024. This study used a Factorial Randomized Block Design (RAK) with two factors, namely: (1) Tofu Dregs Compost (T) consisting of 4 levels, namely: T0 = 0 g/polybag, T1 = 150 g/polybag, T2 = 300 g/polybag, T3 = 450 g/polybag (2) Mutiara NPK Fertilizer (N) consisting of 3 levels, namely: N1 = 2 grams/polybag, N2 = 4 grams/polybag, N2 = 6 grams/polybag. The observed variables were plant height, flowering age, harvest age, fruit weight per plant and number of fruits per plant. The provision of tofu dregs compost had a significant effect on the observation of fruit weight per plant at the 3rd harvest, but on the observation of plant height, flowering age, harvest age, and number of fruits per plant did not show a significant effect. The best treatment was in the T3 = 450 gr/polybag treatment. The provision of Mutiara NPK had a significant effect on the observation of fruit weight per plant at the 3rd harvest, but on the observation of plant height, flowering age, harvest age, and number of fruits per plant did not show a significant effect. The best treatment was in the N3 = 6 gr/polybag treatment. The interaction between the provision of tofu dregs compost and Mutiara NPK did not give a significant effect on all observation variables. Keywords: Cayenne Pepper, Organic Fertilizer, Tofu Dregs Compost, Mutiara NPK Fertilizer Abstrak: Kebutuhan cabai meningkat setiap tahunnya sejalan dengan meningkatnya jumlah penduduk dan berkembangnya industry yang membutuhkan bahan baku cabai. Namun produksi cabai di Indonesia masih rendah dan belum mencukupi seluruh kebutuhan, sehingga menyebabkan peluang usaha budidaya cabai rawit terbuka luas. Teknik budidaya yang baik, seperti budidaya cabai rawit menggunakan kombinasi pupuk organik dan anorganik yang disesuaikan dengan kebutuhan tanaman yang diharapkan produksi dari tanaman cabai rawit ini akan lebih maksimal. Penelitian ini bertujuan mengetahui pengaruh pemberian kompos ampas tahu dan pupuk NPK Mutiara terhadap pertumbuhan dan produksi tanaman cabai rawit (Capsicum frutescens). Penelitian ini dilaksanakan di Batu Asa, Lingkungan III, Kelurahan Sidodadi, Kecamatan Kisaran Barat, Kabupaten Asahan pada bulan Januari hingga bulan April 2024. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK) Faktorial dengan dua faktor yaitu: (1) Kompos Ampas Tahu (T) yang terdiri dari 4 taraf yaitu: T0 = 0 g/polibag, T1 = 150 g/polibag, T2 = 300 g/polibag, T3 = 450 g/polibag (2)   Pupuk NPK Mutiara (N) yang terdiri dari 3 taraf yaitu: N1 = 2 gram/ polibag, N2 = 4 gram/ polibag, N2 = 6 gram/ polibag. Peubah amatan yang diamati adalah tinggi tanaman, umur berbunga, umur panen, berat buah per tanaman dan jumlah buah per tanaman. Pemberian kompos ampas tahu memberikan pengaruh nyata terhadap pengamatan berat buah per tanaman pada panen ke 3, tetapi pada pengamatan tinggi tanaman, umur berbunga, umur panen, dan jumlah buah per tanaman tidak menunjukkan pengaruh nyata. Perlakuan terbaik terdapat pada perlakuan T3 = 450 gr/polibag. Pemberian NPK Mutiara memberikan pengaruh nyata terhadap pengamatan berat buah per tanaman pada panen ke 3, tetapi pada pengamatan tinggi tanaman, umur berbunga, umur panen, dan jumlah buah per tanaman tidak menunjukkan pengaruh nyata. Perlakuan terbaik terdapat pada perlakuan N3 = 6 gr/polybag Interaksi antara pemberian kompos ampas tahu dan NPK Mutiara tidak memberikan pengaruh nyata terhadap semua peubah amatan. Kata kunci: Cabai Rawit, Pupuk Organik, Kompos Ampas Tahu, Pupuk NPK Mutiara
PENDAMPINGAN DALAM PENYUSUNAN PROPOSAL BISNIS MELALUI STUDI KELAYAKAN BERKELANJUTAN PADA KOMUNITAS UMKM PANCORAN MAS DEPOK Heriansyah, Kurnia; Satria, Indra; Hindradjid Harsono; Mukri, Cotoro; Astuti, Tri; Wicaksono, Aryo Seno; Raharjo, Dimas Yudhistira; Aldi, Ahmad Syaiful
Multidisiplin Pengabdian Kepada Masyarakat Vol. 4 No. 02 (2025): Multidisiplin Pengabdian Kepada Masyarakat, July-Oktober 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan Pengabdian kepada Masyarakat berupa pendampingan dalam penyusunan proposal bisnis melalui studi kelayakan berkelanjutan di komunitas UMKM di Pancoran Mas Depok. Model pendampingan dalam bentuk konsultasi yang disampaikan melalui narasi dan visual kepada pelaku UMKM. Materi pendampingan berupa pemetaan usaha UMKM yang sudah berjalan dan mengidentifkasi permasalahan yang terjadi dan mencari solusi untuk perbaikan usahanya. Hasil dari kegiatan PKM berupa penyusunan proposal bisnis melalui studi kelayakan dari usaha yang telah berjalan dan merencanakan dalam pengembangan usaha. Dalam studi kelayakan ini para peserta sebagai pelaku UMKM dapat merancang proposal bisnisnya. Dari sekian banyak persyaratan dalam penyusunan proposal bisnis, umumnya pelaku UMKM belum menyusun laporan keuangan yang memadai. Kegiatan ini mendapat respons positif dan antusias dari peserta, hal ini dibuktikan saat pendampingan dalam praktik penyusunan proposal bisnis.   Aspek dalam pendampingan ini terdiri atas aspek ekonomi, budaya, pasar dan pemasaran, manajemen, keuangan, dan legalitas hukum. Harapan dari pendampingan ini para pelaku UMKM dapat mengembangkan usahanya secara berkelanjutan dengan memperhatikan berbagai situasi internal dan eksternal dari usaha itu sendiri.
ANALISIS KINERJA LABA BERSIH PADA SUBSEKTOR TRANSPORTASI DI INDONESIA TAHUN 2021 - 2023 Dera Pratiwi, Natasya; Satria, Indra; Chasbiandani, Tryas
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i2.9015

Abstract

This study aims to analyze the net profit performance of transportation sub-sector companies during the period 2021 – 2023. The focus is to analyze the development trend of net profit performance, the main factors that influence it, and the different in performance over a certain period of time. This research method is quantitative descriptive. The population of this study is transportation sub-sector companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023. The sample was determined using the purposive sampling method with the aim of obtaining samples that meet the research criteria. The total number of companies that were the research samples was 13 transportation sub-sector companies, with a research period of there years with a total sample of 39. The analysis in this study showed that net profit performance in 2021 to 2022 increased, which was mainly due to a decrease in the cost of good sold. However, net profit performance in 2022 to 2023 decreased, which was mainly due to an increase in expenses.
IDENTIFIKASI MANGROVE DI WILAYAH PESISIR DESA BAGAN DALAM KABUPATEN BATU BARA Puspitasari, Dian; Fajri, Surya; Satria, Indra; Hariyani, Riska; Lubis, Abdul Malik Kamarullah; Rumiati; Alfaresa, Aisyah; Mustofa, Nauval; Simanjuntak, Al Imran
JURNAL BIOSENSE Vol 7 No 01 (2024): Edisi Juni 2024
Publisher : Program Studi Biologi, Fakultas Matematika dan Ilmu Pengetahuan Alam, Universitas PGRI Banyuwangi, Jalan Ikan Tongkol No 01, Telp (0333) 421593, 428592 Banyuwangi 68416

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/biosense.v7i01.3418

Abstract

Mangroves are an ecosystem environment located in tidal areas, where significant interactions occur between seawater, brackish water, rivers, and land. This interaction causes high diversity in the form of marine, freshwater, and terrestrial plants and animals in mangrove areas. Mangroves have many benefits, both ecologically and economically. The distribution of mangroves in Indonesia is very wide, including in the area of Batu Bara Regency, and information on mangrove identification in Batu Bara Regency, one of which is for Bagan Dalam village, is still minimal. The purpose of this study was to record the types of mangroves in Bagan Dalam village. The method used is an exploratory method, which records all types of mangroves in the research area. Mangroves in Bagan Dalam village consist of Acanthus ilicifolius species, Acrostichum speciosum, Avicennia marina, Clerodendrum inerme, Excoecaria agallocha, Morinda citrifolia, Nypa fruticans, Pluchea indica, Rhizophora apiculata, Sonneratia alba, Sonneratia ovata, Spinifex sp., Terminalia catappa, and Wedelia biflora. Water quality consists of temperature, pH, and salinity. The temperature value is 29.20C, the pH value is 7, and the salinity value is 18.2‰.
The Moderating Effect of Debt to Asset Ratio (DAR) to Audit Delay Souisa, Stefany Aurelia; Satria, Indra; Sudarmaji, Eka
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8149

Abstract

This research aims to determine the ability of the debt to asset ratio (DAR) in moderating the factors that affect audit delay. By using a purposive sampling technique, the samples in this study were 27 food and beverage companies listed on the IDX for the 2019-2021 period. Multiple regression analysis and Moderated Regression Analysis were the analytical tools used in this study. The results of this study prove that the gross profit margin has an influence on audit delay, audit complexity and an independent board of commissioners have no effect on audit delay. DAR is able to moderate the effect of gross profit margin on audit delay and DAR is able to moderate the effect of gross profit margin on audit delay, while DAR is unable to moderate between independent commissioners on audit delay. DAR strengthens the effect of the independent variable on the dependent variable as evidenced by the Adjusted R² value before the moderating variable was 12.5% after adding the moderating variable to 30.2%. The results of this study can help company management to estimate audit time and identify factors that need attention in order to reduce audit delay and become the basis for regulators to increase supervision of companies that have factors that can affect audit delay.
Analisis Perkembangan Produksi Tanaman Biofarmaka (Obat) di Indonesia Menggunakan Algoritma Resilient Satria, Indra; Manurung, Azwar Anas; Hanafiah, Mhd Ali
Brahmana : Jurnal Penerapan Kecerdasan Buatan Vol 5, No 1 (2023): Edisi Desember
Publisher : LPPM STIKOM Tunas Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/brahmana.v5i1.285

Abstract

Biofarmaka (medicinal plants) in Indonesia play a crucial role in the pharmaceutical industry's development, providing natural resources for drug research, and supporting the utilization of traditional herbal remedies for public health. This research aims to analyze the development of biofarmaka plant production in Indonesia through predictions. This is essential for strategic planning, resource management, and future pharmaceutical industry development, ensuring an adequate supply of raw materials and supporting sustainable growth in the bio-pharmaceutical sector. The research dataset comprises biofarmaka plant production data in Indonesia by plant type, from 2018 to 2022, obtained from the Indonesian Central Statistics Agency. The research employs the Resilient algorithm, a machine learning technique. Architectural models used include 3-5-1, 3-10-1, 3-15-1, and 3-20-1. Among the four models, the 3-5-1 model is selected as the best due to its higher accuracy of 100%, and a lower Mean Squared Error (MSE) of 0.0023021, indicating the successful application of the Resilient algorithm in predicting the development of biofarmaka plant production in Indonesia.
Co-Authors Achmad Djamil Adi Nugroho Aldi, Ahmad Syaiful Alfaresa, Aisyah Aulia Keiko Aulia, Mutia Azizah Mahary Baharuddin, Gunawan Bantasyam, Sofyan Cotoro Mukri Dadang Iskandar, Dadang Dera Pratiwi, Natasya Dian Puspitasari Eka Sudarmaji Fadhil Muhammad Fajri, Surya Frisca, Dinda Putri Gunawan, Heru Hanafiah, Mhd Ali Hariyani, Riska Harsono, Hindradjid Hendryadi Hendryadi Heriansyah, Kurnia Iha Haryani Hatta Indah Masri Junyu, Ma Lailah Fujianti Lubis, Abdul Malik Kamarullah Manurung, Azwar Anas Mulyadi Mustofa, Nauval Nelyumna Rizal Nur'aini, Nur'aini Oktrivina, Amelia Raharjo, Dimas Yudhistira Rumiati Shanti Lysandra Simanjuntak, Al Imran Souisa, Stefany Aurelia Tri Astuti Trisnani Indriati Tryas Chasbiandani Tsani, Ikram Amal Wanto, Anjar Wicaksono, Aryo Seno Widyaningsih, Murti Yusuf, Dhandy