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All Journal Bubungan Tinggi: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences INCOME: Indonesian Journal of Community Service and Engagement Amal: Jurnal Ekonomi Syariah Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat
Nurasiah Nurasiah
Institut Bisnis Dan Ekonomi Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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A Literature Review of Various Approaches, Conditions, and Factors That Become Earning Management Motives Hendry Kurniawan; Ahmad Syifaudin; Nurasiah Nurasiah; Hanif Rani Iswari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3884

Abstract

This study aims to understand both the company's internal and external conditions that affect earnings management actions as well as approaches to earnings management. The approach in this study uses a qualitative descriptive approach. The approach used in this research is to use a literature review approach. The results show that from 10 previous studies both national and international, earning management is a manager's effort to produce financial figures that are not accurate in order for the manager's financial performance to appear good to shareholders. Earnings management is linked to one of the great theories, agency theory. Taking a bath, income minimization, income maximization, and income smoothing are four patterns of earning management that are well-known. Real earnings management and accrual earnings management are two strategies that are frequently employed in earnings management. Earning management is also influenced by the company's financial and non-financial conditions. However, several previous studies have different results with various explanations. It is known that this difference is caused by different periods, company objects and different research backgrounds.
Pemberdayaan Kelompok Sadar Wisata Melalui Sosialisasi Penerapan Sapta Pesona di Desa Sebubus Kabupaten Sambas Kalimantan Barat Rossi Evita; Tita Rosalina; Zumaroh Zumaroh; Nurasiah Nurasiah
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 5, No 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v5i1.7678

Abstract

Desa Sebubus adalah salah satu desa yang terletak di Kabupaten Sambas Kalimantan Barat yang memiliki banyak potensi daya tarik baik alam, buatan maupun budaya. yang tersebar di beberapa dusun. Untuk mengembangkan pariwisata dan meningkatkan sadar wisata bagi masyarakat di desa ini, partisipasi masyarakat dalam hal ini Kelompok Sadar Wisata (Pokdarwis) sangat penting. Pokdarwis merupakan mitra dalam kegiatan pengabdian ini. Tujuan dari pemberdayaan Pokdarwis melalui kegiatan sosialisasi penerapan Sapta Pesona adalah untuk meningkatkan kapasitas serta pengetahuan setiap anggota Pokdarwis terutama dalam mewujudkan pengembangan dan pengelolaan pariwisata yang lebih baik sehingga wisatawan yang berkunjung merasa aman dan nyaman. Metode pelaksanaan kegiatan dilakukan dalam bentuk sosialisasi arti pentingnya setiap elemen dari Sapta Pesona dan contoh-contoh penerapannya pada daya tarik wisata yang ada. Kegiatan pengabdian ini dilakukan selama empat bulan dimulai dari bulan Juli sampai Oktober 2021. Jumlah peserta yang hadir sebanyak 22 orang. Metode pemberdayaan dalam pengabdian ini adalah Participatory Learning and Action (PLA). Hasil dari kegiatan pengabdian menunjukkan antusias dan motivasi yang sangat baik oleh anggota kelompok sadar wisata dalam rencana penerapan sapta pesona, selain itu dapat dilihat adanya pembuatan plang sapta pesona pada destinasi daya tarik yang dikelola oleh Pokdarwis maupun kelompok masyarakat yang lain sebagai pengingat pentingnya setiap item yang ada pada Sapta Pesona. Sebubus Village is one of the villages located in Sambas Regency, West Kalimantan. It has a lot of potential for natural, man-made, and cultural attractions. To develop tourism and increase tourism awareness in this village, the Tourism Awareness Group (Pokdarwis) plays a significant role. Pokdarwis is the partner in this community service. The purpose of empowering Pokdarwis through socialization on Sapta Pesona is to increase the capacity and knowledge of Pokdarwis members, especially in achieving better tourism development and management so that visitors feel safe and comfortable. The activities were carried out through socialization of the importance of each aspect of Sapta Pesona. It also described examples of its application to existing tourist attractions. This dedication activity was carried out for four months starting from July to October 2021. The number of participants who attended was 22. The empowerment method in this dedication is Participatory Learning and Action (PLA). The outcomes of the service activities demonstrate the tourism awareness group's enthusiasm and motivation in planning to implement Sapta Pesona. Furthermore, it demonstrates that Sapta Pesona signs are featured at destinations and attractions managed by Pokdarwis and other community groups as a reminder of the significance of each aspect of Sapta Pesona.
PERAN KOMPENSASI SEBAGAI PEMODERASI ATAS PENGARUH KEPUASAN KERJA TERHADAP PRODUKTIVITAS KERJA Nurasiah, Nurasiah
AMAL: Jurnal Ekonomi Syariah Vol. 5 No. 1 (2023): June 2023
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v5i01.5542

Abstract

Abstract This research aims to determine and analyze the role of compensation as a moderator of the influence of job satisfaction on employee work productivity at Bank Kalbar Syariah. Data collection uses a survey method by distributing questionnaires to respondents. The sampling technique uses a saturated sampling method with all members of the population of 60 employees forming the research sample. The data analysis technique uses an interaction test with Moderated Regression Analysis (MRA SPSS). The research results show that compensation as a moderating variable is able to strengthen the influence of job satisfaction on employee work productivity at Bank Kalbar Syariah. Keywords : Compensation, Job Satisfaction, Work Productivity AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis peran kompensasi sebagai pemoderasi atas pengaruh kepuasan kerja terhadap produktivitas kerja karyawan pada Bank Kalbar Syariah. Pengumpulan data menggunakan metode survey melalui penyebaran kuesioner kepada responden. Teknik penentuan sampel menggunakan metode sampling jenuh dengan semua anggota populasi sebanyak 60 orang karyawan merupakan sampel penelitian. Teknik analisis data menggunakan uji interaksi dengan Moderated Regression Analysis (MRA SPSS). Hasil penelitian menunjukkan bahwa kompensasi sebagai variabel moderasi mampu memperkuat pengaruh kepuasaan kerja terhadap produktivitas kerja karyawan pada Bank Kalbar Syariah. Kata Kunci : Kompensasi, Kepuasan Kerja, Produktivitas Kerja
PENGOLAHAN BUAH NANAS UPAYA PEMBERDAYAAN USAHA KPH WARGA TRANS DI DESA SUNGAI BESAR KABUPATEN KETAPANG Saefullah, Aep; As’ad, Ihwana; Maulidiana, Lina; Lidyawati, Anna; Lestari, Lilla Puji; Nurasiah, Nurasiah
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3202

Abstract

This community service is part of the Team Based Project of the 2021 Independent Campus Young Fighters Program organized by the Ministry of Social Affairs in collaboration with the Ministry of Education and Culture, Research and Technology and the Ministry of Religion of the Republic of Indonesia. The activity was carried out from November 15 to December 11, 2022 to four transmigration community groups consisting of 38 beneficiary families of the Family Hope Program (PKH) Sungai Besar Village, South Matan Hilir District, Ketapang Regency, West Kalimantan Province. The activity organizers consisted of 6 lecturers and 3 students of the Ministry of Social Affairs Merdeka Campus Young Fighters from various universities. The activity method is used by socializing pineapple fruit processing, training on marketing strategies for processed pineapple fruit products, pretest and post test and monitoring evaluation. The results showed that based on community service activities, this activity was significantly beneficial to residents. This program has opened up opportunities for residents to develop skills in processing available natural resources, such as pineapple fruit, into marketable products. The participation of Sungai Besar Village residents in the socialization of pineapple fruit processing is very positive and enthusiasm is high for this business development opportunity. Constraints encountered, (1) variations in participants' educational backgrounds and experiences led to differences in their speed and ability to understand the material. (2) Limited access to resources. (3) Use of technical language and terms in the materials. (4) time availability. (5) Concerns about business sustainability and economic risks were also raised. The 4P (Product, Price, Place Promotion) marketing training provided the importance of developing attractive products, appropriate pricing, efficient distribution strategies, and promotions that reach the target audience. This activity not only improves their ability in the technical aspects of product processing, but also in the business and marketing aspects that will help them earn wages or profits. This program not only provides new skills, but also encourages the economic independence of trans people. They become more productive, can utilize local potential, and contribute to the family and community economy. 4 Indicators of the program's success include the ability of residents, Sungai Besar Village becoming a tourist destination icon for pineapple processed souvenirs, increasing community income and utilization of peatlands into pineapple cultivation land
Sinergi Mahasiswa dan Masyarakat: Keberhasilan Program KKN di Desa Margodadi, Kecamatan Palas, Kabupaten Lampung Selatan, Provinsi Lampung Indriyani, Indriyani; Nuzleha, Nuzleha; Diwirya, Irwan Jaya; Santoso, Ari Beni; Pambudi, Ambar; Nurasiah, Nurasiah
INCOME: Indonesian Journal of Community Service and Engagement Vol 3 No 4 (2024)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v3i4.1271

Abstract

Pelaksanaan kegiatan Kuliah Kerja Nyata (KKN) di Desa Margodadi, Kecamatan Palas, Kabupaten Lampung Selatan, Provinsi Lampung dimulai tanggal 5 Juli 2024 sampai tanggal 9 September 2024 merupakan sarana pembelajaran yang sangat bermanfaat bagi Mahasiswa KKN Kelompok 9 Universitas Sang Bumi Ruwa Jurai 2023/2024 dalam melaksanakan programnya. Karena dapat merasakan langsung bagaimana dinamika bermasyarakat di lingkungan Desa Margodadi, yang sebelumnya tidak diketahui. Dalam pelaksanaan kegiatan Kuliah Kerja Nyata (KKN) ini, Mahasiswa harus mampu dan bersungguh-sungguh dalam menghadapi dunia sosial dan mengabdi kepada masyarakat secara nyata, sehingga kedepannya mampu menyelesaikan masalah dalam kehidupan sehari-hari dengan segala ilmu dan pengalaman yang dimiliki. Mahasiswa harus mampu memberikan sumbangan berupa pikiran, dan mentransfer ilmu yang diperoleh dibangku kuliah kepada masyarakat Desa Margodadi guna peningkatan kualitas hidup dan kemajuan masyarakat khususnya di bidang Usaha Mikro Kecil dan Menengah (UMKM). Seluruh Mahasiswa KKN harus bersinergi dengan masyarakat saling membantu satu sama lain dan terus meningkatkan kekompakan, saling melengkapi kekurangan dan kelebihan, memperkuat kerjasama, saling meyumbangkan tenaga, pikiran, dan ilmu yang dikuasai sehingga membentuk pribadi mahasiswa yang mandiri, saling menghormati, berempati dan bertanggung jawab demi keberhasilan program KKN di Desa Margodadi. Masyarakat Desa Margodadi sangat terbuka dan mendukung penuh pelaksanaan program KKN khususnya demi kemajuan UMKM dan pengentasan stunting di Desa Margodadi dan Kabupaten Lampung Selatan pada umumnya. Seluruh pihak mengharapkan adanya keberlanjutan hasil program KKN dalam hal pembinaan formal maupun non formal untuk kemajuan UMKM di Desa Margodadi yang pada dasarnya membutuhkan bimbingan untuk dikembangkan secara lebih berguna untuk mempertahankan eksistensinya dalam masyarakat. The implementation of the Real Work Lecture (KKN) activity at Margodadi Village, Palas District, South Lampung Regency Starting from July 5, 2024 to September 9, 2024 is a very valuable learning tool for us. KKN Students group 9 of Sang Bumi Ruwa Jurai University 2023/2024, because we can feel firsthand how the dynamics of society at the Margodadi village environment are, which we did not know before. In the implementation of this Real Work Lecture (KKN) activity, students must be able and serious in facing the social world and serving the community in real terms, so that in the future they will be able to solve problems in everyday life with all the knowledge and experience they have. Students are also able to contribute in the form of ideas, and transfer the knowledge gained in college to the Margodadi Village community in order to improve the quality of life and progress of the community, especially in the MSME sector. All KKN Students help each other and continue to improve their cohesiveness, complement each other's weaknesses and strengths, strengthen cooperation, contribute energy, thoughts, and knowledge that is mastered so as to form independent, respectful, empathetic and responsible students for the success of the KKN program at Margodadi Village. The Margodadi Village community is very open and fully supports the implementation of the KKN program, especially for the advancement of MSMEs and the eradication of stunting at Margodadi Village and Palas Regency in general. All parties expect the sustainability of the results of the KKN program in terms of formal and non-formal guidance for the advancement of MSMEs at Margodadi Village which basically need guidance to be developed further in order to maintain their existence in society.
Penerapan Teknologi Mesin Pemipih Modern untuk Meningkatkan Produktivitas Kerajinan Enceng Gondok Kholifah, Nur; Nurtanto, Muhammad; As’ad, Ihwana; Indriyani, Indriyani; Santoso, Ari Beni; Santoso, Aprih; Malik, Yulianti; Radjawane, Louise Elizabeth; Zulhendri , Zulhendri; Nurasiah, Nurasiah
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): Edisi Mei 2025
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v6i2.394

Abstract

Proses manual pada pemipihan serat alam enceng gondok menjadi dekorasi rumah tangga menyulitkan pekerja dan menurunkan produktivitas. Alternatif urgent yang segera dilakukan adalah pengembangan dan penerapan teknologi mesin pemipih modern untuk mempercepat pekerjaan dan meningkatkan volume produksi yang berkualitas.  Tujuan dari kegiatan pengabdian masyarakat (PkM) ini adalah merancang mesin pemipih modern untuk serat enceng gondok dan memberikan pelatihan serta pendampingan kepada pekerja di Maeswara Keranjang Basket (MKB). Kegiatan ini menggunakan pendekatan Participatory Action Research (PAR) melalui tahap penetapan tujuan, perencanaan, pelaksanaan, dan evaluasi. Metode yang digunakan meliputi diskusi, observasi, praktik langsung, dan focus group discussions (FGD). Aspek keberhasilan utama dalam merancang teknologi modern melibatkan tinjauan pustaka, studi pendahuluan, desain dan validasi, uji fungsional dan kinerja, pelatihan dan pendampingan, serta pemantauan penggunaan teknologi modern. Penerimaan mesin pemipih serat modern melalui pelatihan mencapai lebih dari 0,70 GSN, dengan kesiapan operasional yang dinilai antara 3,75 hingga 3,90 (pada skala 4,0). Pekerja mengonfirmasi bahwa teknologi modern tersebut secara signifikan meningkatkan kecepatan, presisi, dan kualitas pemrosesan serat, mempercepat proses produksi produk secara keseluruhan. Inovasi teknologi ini menjadi alternatif yang layak bagi industri kecil dan menengah (IKM) yang fokus pada produksi serat alami, khususnya enceng gondok.
Co-Authors Aep Saefullah Ahmad Syifaudin Ambar Pambudi Aprih Santoso Ari Beni Santoso As’ad, Ihwana Diwirya, Irwan Jaya Hanif Rani Iswari Hendry Kurniawan Indriyani Indriyani Lidyawati, Anna Lilla Puji Lestari Lina Maulidiana Malik, Yulianti Muhammad Nurtanto NUR KHOLIFAH Nuzleha, Nuzleha Radjawane, Louise Elizabeth Rossi Evita Tita Rosalina Zulhendri , Zulhendri zumaroh zumaroh