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All Journal Jurnal Fisika FLUX Kumawula: Jurnal Pengabdian Kepada Masyarakat JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Masyarakat Waradin Safari : Jurnal Pengabdian Masyarakat Indonesia Proceeding National Conference Business, Management, and Accounting (NCBMA) Innovative: Journal Of Social Science Research International Journal of Economics and Management Research
Susi Apriana
Universitas Lambung Mangkurat
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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IMPLEMENTASI AKUNTANSI PADA SISTEM PENGGAJIAN DAN BONUS KARYAWAN PT MONDELEZ INTERNATIONAL Novita Setianti; Riana Safitri; Lucky Giovanni; Susi Apriana
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8307

Abstract

The payroll process at Mondelez International Incorporated Company is currently using Microsoft Excel. Employee attendance data is obtained from https://front-mdlz.com/. The treatment process is error-prone, so time is wasted to revise again when an error occurs. In addition, payroll data for each period is also not centered in the database because the excel file used only stores payroll data per period. In this study an application was made that can easily calculate the salary and bonus of PT Mondelez International employees.The research uses prototyping method as a system development method. this application has been tested for the performance based on the Dimension Quality for Goods and can facilitate the payroll and employee bonuses. This results of product testing were carried out by 10 people. From the 2 tests, the highest product test value was 90,4. With a limit on the value of the product ?75, the product is declared successful. The results of testing the benefits carried out by 10 respondents and obtained an average value of ULEA is 95% where usability aspects 93%, learnability 97%, efficiency 97% and acceptability 80%. With a product success value limit of product 75%, the product is declared beneficial.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PT. VICTORIA CARE INDONESIA. Tbk YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE TAHUN 2020 SAMPAI DENGAN 2022 Apriana, Susi; Setianti, Novita; Purbasari, Wika
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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

Abstract

PT Financial Performance Victoria Care Indonesia.tbk is the main contact in thisinvestigation. Performance measurement is based on measuring liquidity, solvency andbprofitability ratios for the 2020-2022 period. The research approach was carried out using quantitative research methods and the data was analyzed using primary data using the SPSS measuring tool. The data used is the financial report of the company PT. Victoria Peduli Indonesia. Tbk 2020-2022 received from www.idx.co.id. From the data analyzed, observed and discussed, it shows that from the calculation of the liquidity ratio which consists of the Current Ratio, PT Victoria Care (VICI) has a ratio calculation for 2020, 2021 and 2022 with a ratio assessment of more than 1 which indicates the company able to pay debts well, from the calculation of the Solvency Ratio PT Victoria Care (VICI) with the Debt Ratio has a ratio assessment of more than 1 which shows good results because the value of the company's assets is still higher than debt, which means that not all of the company's assets are financed by debt and from the calculation The Profitability Ratio of PT Victoria Care (VICI) with Return on Assets has a good assessment because it has a ratio calculation result of above 5.98%. This means that PT Victoria Care (VICI) is able to get a good net profit (Net Income) in each year but The calculation of the ROA ratio every year fluctuates, namely an increase from 15% to 18% in 2020, then a decrease from 2022 to 8%. This indicates that PT Victoria Care (VICI) cannot make maximum use of the net profits from all the company assets it owns.
PENGOLAHAN AIR GAMBUT MENJADI AIR BERSIH BAGI SANTRI DI PESANTREN NURUL HIJRAH JORONG KALIMANTAN SELATAN Nugrahadi, Dodon Turianto; Wianto, Totok; Wahyono, Sri Cahyo; Gunawan, Gunawan; Azwari, Ayu RianaSari; Arrahimi, Ahmad Rusadi; Apriana, Susi; Utomo, Edy Setyo
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i1.51325

Abstract

Pada saat ini kebutuhan akan pengolahan air untuk mendukung perkembangan ekonomi dan kesehatan dialami oleh pondok pesantren. Pondok Pesantren Nurul Hijrah Jorong Kalimantan Selatan menggunakan air dari sumur bor air gambut untuk memenuhi kebutuhan. Air tersebut merupakan air gambut, hal ini disebabkan oleh kondisi daratan di Kalimantan Selatan yang merupakan lahan gambut. Berbagai masalah penggunaan air saat ini diantaranya kebersihan dan kesehatan, seperti meninggalkan noda coklat hasil endapan serta kondisi gatal-gatal kulit yang dialami santri, dengan jumlah lebih 300 santri dan jamaah di Pondok Pesantren Nurul Hijrah Jorong. Hal ini masih merupakan masalah yang harusnya tersolusikan, maka tujuan pengabdian masyarakat ini yaitu upaya untuk meningkatkan kualitas air sumur bor air gambut tersebut sesuai baku mutu air bersih. Metode yang dilakukan yaitu proses pengolahan air yang menggabungkan proses filtrasi, absorpsi dan ultrafiltrasi dengan sistem single flow ultrafiltrasi. Hasil evaluasi berdasarkan laboratorium menunjukkan bahwa terjadi penurunan yaitu nilai jumlah zat terlarut (total dissolved solid/TDS) 0,2%, kekeruhan 25,8%, warna air 63,6%, nitrat 95%, coliform 49,8% serta peningkatan nilai keasaman 2%. Hasil produksi air bersih memiliki kapasitas besar hingga 2400 lt. 80% perwakilan santri dan ustad pengelola mendapatkan pengetahuan dan keterampilan tentang penggunaan dan perawatan teknologi pengolahan air ini. At this time, Islamic boarding schools experience the need for water treatment to support economic development and health. The Nurul Hijrah Islamic Boarding School in Jorong, South Kalimantan, uses water from drilled peat wells to meet its needs. This water is peat water caused by the condition of the land in South Kalimantan, which is peat land. Various problems with water use today include cleanliness and health, such as leaving brown stains from sediment and itchy skin conditions experienced by students, with more than 300 students and congregations at the Nurul Hijrah Jorong Islamic Boarding School. So, this community service aims to improve the water quality of drilled peat wells according to clean water quality standards. The method used is a water treatment process that combines filtration, absorption, and ultrafiltration processes with a single-flow ultrafiltration system. The results of the evaluation based on the laboratory showed that there was a decrease in the value of the total dissolved solids  (TDS) 0.2%, turbidity 25.8%, watercolor 63.6%, nitrate 95%, coliform 49.8% and increased acidity value 2%. Besides, clean water production has a large capacity of up to 2400 lt, and the management ustad has knowledge and skills of up to.
Sosialisasi Ekonomi Syariah Berbasis Lahan Basah di Kabupaten Banjar Provinsi Kalimantan Selatan Syahrial Shaddiq; M. Handry Imansyah; M. Anshar Nur; Noor Rahmini; Achmad Suhaili; Susi Apriana
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i1.438

Abstract

Sharia economics has become an increasingly popular alternative in the global economic system because of its fair and ethical principles. In Banjar Regency, South Kalimantan Province, the economic potential based on wetlands has not been fully exploited optimally. This research aims to investigate and socialize the implementation of wetland-based sharia economics in the area, with a focus on the potential to increase the welfare of local communities. The research method used is a qualitative-descriptive approach with data collection through in-depth interviews, observation and literature study. The research results show that the socialization of sharia economics in Banjar Regency has not been implemented optimally, even though there is public awareness of sharia principles. The main obstacles faced include threatening public knowledge, lack of government support, and restrictions on access to Islamic financial institutions. This research concludes that there is a need for a comprehensive socialization strategy and collaboration between the government, financial institutions and the community to optimize the use of wetlands within a sharia economic framework. In this way, it is hoped that it can improve the economic welfare of the people of Banjar Regency and make the sharia economy a sustainable economic system.
Analysis of the Physical, Chemical and Microbiological parameter of Peat Water Processed by the Single Flow Ultrafiltration Wianto, Totok; Nugrahadi, Dodon Turianto; Wahyono, Sri Cahyo; Gunawan, Gunawan; Azwari, Ayu Riana Sari; Arrahimi, Ahmad Rusadi; Apriana, Susi
Jurnal Fisika Flux: Jurnal Ilmiah Fisika FMIPA Universitas Lambung Mangkurat Vol 21, No 2 (2024): Jurnal Fisika Flux: Jurnal Ilmiah Fisika FMIPA Universitas Lambung Mangkurat
Publisher : Lambung Mangkurat University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/flux.v21i2.18614

Abstract

Peatlands have a crucial role in the global regulation of climate, the sequestration of carbon, and the conservation of biodiversity. Daily human activities and climate change have caused various environmental changes and ecological relationships for peatlands. An important thing to worry about is the decline in water quality, which harms the health and welfare of local communities that depend on clean water sources and drinking water from natural water. Additionally, the escalating demand for clean water necessitates substantial efforts in processing peatland water resources. The degradation in water quality harms the ecology and health of humans who use it for daily needs. Single Flow Ultrafiltration technology has emerged as a promising water treatment method, showing great potential in treating peat water while maintaining the ecological balance of peatlands. This research aims to evaluate the effectiveness of a combined treatment process consisting of filtration, absorption, microfiltration, and single-flow ultrafiltration. The application of this technology is carried out in the South Kalimantan region, with water processing stages, namely raw water filtration, semi-finished raw water filtration, ultrafiltration, and an ultraviolet irradiation process at the final stage so that the water is ready for consumption. Using both techniques, empirical methodologies were utilized to analyze the results of water quality and production capacity. This study proposes single-flow ultrafiltration to treat peat water for daily use. This research shows that the single-stream ultrafiltration treatment method for peat water gives a better water quality result than ordinary ultrafiltration treatment. This is indicated by the percentage difference in decreasing TDS values by 149%, turbidity by 200%, and color by 500%, increasing pH by 14.9%, decreasing nitrite by 135%
Sosialisasi Ekonomi Sirkular Berbasis Lahan Basah di Kabutapen Banjar Provinsi Kalimantan Selatan Syahrial Shaddiq; Muhammad Ihsanul Arief; Susi Apriana; Ayu Oktaviani; Novika Rosari; Kasyful Anwar; , Erlan Titoe; Steven Kenli
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 4 (2025): Oktober : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i4.3217

Abstract

This community service activity aims to increase public understanding of the circular economy concept and encourage its implementation in utilizing wetland potential in Banjar Regency, South Kalimantan. The outreach program was successfully conducted in Guntung Ujung Village, Gambut District, Banjar Regency on August 29, 2025. The results of this activity indicated an increase in the community's initial understanding of the concept and benefits of a circular economy. More than 50 participants, consisting of village residents, MSMEs, and village officials, attended the activity. Most participants expressed their readiness to apply circular economy principles in their economic activities. New initiatives, such as the processing of rice straw into compost by a farmer group, and the interest of a village women's group in developing purun and water hyacinth crafts, were identified. Based on the evaluation results, the team also identified challenges faced by residents, such as limited access to capital, a lack of understanding of wetland resource management, and a lack of supporting infrastructure. Therefore, the results of the circular economy outreach program will serve as the basis for further programs such as training and mentoring in assisted villages.
Anteseden Dan Konsekuensi Ekonomi Sirkular Berbasis Lahan Basah Di Kalimantan Selatan: Studi Etnografi Shaddiq, Syahrial; Noor, Fajrian; Wijaya, Melinda; Suhaili, Achmad; Apriana, Susi
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16419

Abstract

Ekonomi sirkular merupakan pendekatan yang semakin mendapatkan perhatian dalam upaya mengatasi tantangan lingkungan dan ekonomi global. Di Kalimantan Selatan, lahan basah memainkan peran penting dalam ekosistem dan potensi ekonomi daerah tersebut. Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor yang mempengaruhi penerapan ekonomi sirkular berbasis lahan basah serta konsekuensi yang ditimbulkannya. Dengan menggunakan pendekatan studi etnografi, penelitian ini mengumpulkan data melalui observasi partisipatif, wawancara mendalam dengan masyarakat lokal, dan analisis dokumen terkait. Hasil penelitian mengidentifikasi beberapa anteseden penting, termasuk kearifan lokal, kebijakan pemerintah, dan dukungan komunitas yang kuat. Selain itu, penelitian ini menemukan bahwa penerapan ekonomi sirkular di lahan basah memiliki dampak positif terhadap peningkatan kesejahteraan ekonomi masyarakat, pelestarian lingkungan, dan keberlanjutan sumber daya alam. Namun, penelitian ini juga mengungkap tantangan seperti keterbatasan infrastruktur dan kurangnya pemahaman masyarakat tentang konsep ekonomi sirkular. Kesimpulannya, penelitian ini menyoroti pentingnya kolaborasi antara pemerintah, komunitas lokal, dan sektor swasta untuk mengoptimalkan ekonomi sirkular berbasis lahan basah di Kalimantan Selatan. Hasil penelitian ini dapat menjadi panduan untuk pengembangan kebijakan yang lebih efektif dalam mendukung ekonomi berkelanjutan di wilayah tersebut.
ECONOMIC DISPATCH DALAM OPTIMALISASI BIAYA OPERASI SISTEM TENAGA LISTRIK BERKELANJUTAN Syahrial Shaddiq; M. Yusri Dzal Yahya; Munfiq Rosandi Multihakiki; Susi Apriana; Steven Kenli; Ahmad Ruspandi
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Economic Dispatch (ED) merupakan metode optimasi dalam sistem tenaga listrik (STL) yang digunakan untuk menentukan pembagian daya pada setiap unit pembangkit agar kebutuhan beban terpenuhi dengan biaya operasi minimum serta tetap memenuhi batasan teknis sistem. Studi ini membahas prinsip dasar ED, model matematis, metode penyelesaian klasik dan modern, serta implementasinya pada sistem tenaga berbasis energi terbarukan. Hasil kajian menunjukkan bahwa ED memiliki peran penting dalam meningkatkan efisiensi operasi sistem tenaga listrik. Selain itu, akurasi dan kinerja ED dapat ditingkatkan melalui penerapan metode optimasi berbasis metaheuristic.
Antecedents and Consequences of Wetland-Based Forensic Accounting in South Kalimantan: A Qualitative Study Susi Apriana; Syahrial Shaddiq; Achmad Suhaili; Muhammad Ahsanul Arief; Erlan Titoe; Steven Kenli
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.600

Abstract

Forensic accounting has become a global concern in facing increasingly complex economic and environmental challenges, particularly in detecting and preventing non-transparent financial practices, fraud, and misuse of resources. The concept of forensic accounting focuses on evidence-based financial investigations to uncover irregularities in asset management, including in sectors related to the wetland environment and sustainable economics. Amidst increasing concerns about climate change, environmental degradation, and natural resource exploitation, forensic accounting plays a crucial role in ensuring accountability and transparency in financial management, thereby supporting sustainable development policies more effectively. This study aims to evaluate the antecedents and consequences of the application of forensic accounting to economic, environmental, and social aspects, particularly in improving accountability, transparency, and mitigating financial risks. This study uses a qualitative approach with ethnographic methods, in-depth interviews, participant observation, and document analysis. The results show that antecedent factors include weak understanding of regulations, limited human resources, and limited data, while the consequences of the application of forensic accounting have a positive impact on the efficient use of public funds , strengthening governance, and improving social welfare. These findings are expected to be a foundation for policymakers in designing strategies for implementing forensic accounting that are more effective, inclusive, and sustainable in South Kalimantan
Co-Authors , Erlan Titoe Achmad Suhaili Ahmad Rusadi Arrahimi - Universitas Lambung Mangkurat) Ahmad Rusadi Arrahimi - Universitas Lambung Mangkurat) Ahmad Ruspandi Ayu Oktaviani Azwari, Ayu Riana Sari Azwari, Ayu RianaSari Dodon Turianto Nugrahadi Erlan Titoe Fajrian Noor Gunawan Gunawan kasyful anwar Lucky Giovanni M. Anshar Nur M. Yusri Dzal Yahya Muhammad Ahsanul Arief Muhammad Handry Imansyah Muhammad Ihsanul Arief Munfiq Rosandi Multihakiki Noor Rahmini Novika Rosari Novita Setianti Riana Safitri Setianti, Novita Sri Cahyo Wahyono Steven Kenli Steven Kenli Suhaili, Achmad Syahrial Shaddiq Totok Wianto Utomo, Edy Setyo Wijaya, Melinda Wika Purbasari, Wika