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DETERMINANT FACTORS THAT INFLUENCE LOCAL GOVERNMENT FINANCIAL REPORT QUALITY Rofika, Rofika; Ratnawati, Vince; Harum Melati Suci, Harum Melati Suci; Azhar L, Al
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.137-149

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan penerapan Standar Akuntansi Pemerintahan terhadap kualitas laporan keuangan pemerintah daerah. Adapun yang melatar belakangi penelitian ini adalah tingginya harapan masyarakat saat ini terhadap tata kelola yang akuntabel dan transparan dalam pelaporan keuangan. Subyek dalam penelitian ini adalah pegawai OPD Kabupaten Kota Pekanbaru pada bagian keuangan/akuntansi. Penelitian ini menggunakan data primer dengan metode survey. Dalam penelitian ini sampel sebanyak 184 responden dipilih dengan menggunakan teknik sampling berupa purposive sampling. Alat analisis yang digunakan adalah software SPSS 16.0. Berdasarkan hasil analisis data menunjukkan bahwa kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan penerapan Standar Akuntansi Pemerintahan berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah.
Pelatihan Penghitungan Harga Pokok Produksi (HPP) Dan Laba Usaha Pada Kelompok Wanita Tani Rofika, Rofika; Zirman; Yusralaini; Al Azhar L
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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

Abstract

Kelompok Tani adalah kumpulan petani/ peternak/ pekebun yang dibentuk atas dasar kesamaan kepentingan, kesamaan kondisi lingkungan (sosial, ekonomi, sumber daya) dan keakraban untuk meningkatkan dan mengembangkan usaha anggota. Tujuan kegiatan pengabdian ini untuk memberikan pemahaman pentingnya perencanaan, pengelolaan keuangan, pembukuan, penghitungan HPP, dan laba bersih pada usaha kelompok tani. Kegiatan pengabdian dilakukan dalam bentuk pelatihan. Metode yang dilakukan adalah Ketua PKM menghubungi Penyuluh Pertanian dan Pembina Gapoktani. Kemudian Penyuluh Pertanian dan Pembina menghungi dan mengirim undangan kepada anggota kelompok tani untuk menghadiri pelatihan yang diberikan oleh Tim PKM Jurusan Akuntansi FEB Universitas Riau. Teknis pelaksanaan kegiatan pengabdian kepada masyarakat dengan cara memberikan materi penyuluhan kemudian diikuti dengan diskusi dan tanya jawab serta simulasi kasus yang dihadapi oleh angoota Kelompok wanita tani. Hasil pelaksanaan pengabdian menunjukkan bahwa anggota Kelompok Wanita Tani memperoleh pemahaman pentingnya penghitungan HPP dan laba usaha bagi kelangsungan usaha mereka.
Maternal Knowledge Impact on Child Nutrition: Study in Bonto Bangun Wellbeing Center, 2023 Juniarti, Rizky Auliah; Hadijah, Hadijah; Rofika, Rofika
MEDICA (International Medical Scientific Journal) Vol. 5 No. 3 (2023): MEDICA (Internasional Medical Scientific Journal)
Publisher : Borneo Scientific Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53770/medica.v5i3.230

Abstract

The quality of nutrition during early stages profoundly influences an individual's health as they approach reproductive age. Adequate nutritional intake, particularly through complementary breastfeeding (MP-ASI), plays a crucial role in this regard. Information about MP-ASI, acquired through sensory perception, notably sight and hearing, is essential for effective implementation. However, many mothers lack sufficient knowledge in this area, which can impact child nutrition adversely. This study aims to determine the description of mothers' knowledge of complementary breastfeeding and the dietary status of children aged 6 to 12 months in the Bonto Bangun Community Health Center, Bulukumba Regency. Utilizing a cross-sectional research design, data were collected from a sample of 67 individuals through incidental sampling and questionnaire administration. The findings reveal that a significant portion of mothers (70.37%) lacked adequate knowledge regarding complementary breastfeeding practices, leading to suboptimal child dietary status. This deficiency in knowledge is attributed to low levels of education among respondents and insufficient guidance from healthcare providers on complementary feeding practices. Addressing these gaps in maternal knowledge and healthcare provider training is imperative for improving child nutrition outcomes in Bulukumba and similar regions. By enhancing awareness and education regarding complementary breastfeeding practices, healthcare interventions can effectively promote optimal child nutrition and development.
Penguatan Ketahanan Keluarga melalui Strategi Integratif di Bidang Kesehatan, Pendidikan, dan Pemberdayaan Ekonomi di Desa Bendung Andriani, Rina; Damayanti, Ira; Saputra, Desma Yuliadi; Febsi, Yania; Rofika, Rofika; Choerunnisa, Najwa; Karmelia, Arina; Nuramadhan, Aji; Nurul Lintang, Adinda Mutiara; Maulana, Ibnu
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.967

Abstract

The counseling activity in Bendung Village aims to improve the community’s quality of life through the integration of public awareness on health, the importance of education within the family, and economic empowerment (SMEs). The program encourages families to adopt a healthy lifestyle, maintain cleanliness, utilize available health services, support their children’s education to foster a smart and independent generation, and strengthen family economic capacity through SMEs, skills development, and innovative marketing strategies. The activity followed four main stages: preparation, implementation, evaluation, and reporting. The counseling was held on August 7, 2025, at the Bendung Village Office with 36 participants, consisting of 29 women and 7 men representing different neighborhood units (RT). The speakers were lecturers and practitioners in related fields, including Yania Febsi, S.Gz., M.K.M., Desma Yuliadi Saputra, M.Pd., and Ira Damayanti, S.T., M.T. The results showed active participation and enthusiasm from the participants during discussions, indicating the high interest of the community. This underscores the importance of an integrative strategy based on collaboration among the community, academics, and village government to achieve family resilience that is healthy, educated, and economically independent.