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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Nusantara Jurnal Intelek Insan Cendikia
Nasirwan Nasirwan
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Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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A Pemanfaatan Mesin Pencacah Batang Nilam Pada Kelompok Tani Penghasil Minyak Nilam Di Kelurahan Limau Manis Selatan Junaidi Junaidi; Adriansyah Adriansyah; Rino Sukma; Nasirwan Nasirwan
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 5 No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jppm.v5i2.1230

Abstract

Kelurahan Limau Manis Selatan berkembang pesat dibidang pertanian dan industry kecil. Salah satunya tanaman nilam untuk diolah menjadi minyak nilam, ± 10 hektar telah siap panen. Walaupun begitu kapasitas produksi minyak nilam petani masih rendah, disebabkan proses produksi masih secara manual, khususnya pada proses pencacahan batang nilam dengan parang gerakan tangan. Proses manual hanya 100-120 kg hasil cacahan yang dihasilkan, dan minyak nilam yang dihasilkan ± 2,4 – 2,8 kg. Dengan keadaan ini sangat diperlukan mesin pencacah batang nilam agar hasil cacahan minimal 500 kg/jam. Dari hasil pelaksanaan pengabdian didapatkan rancangan mesin berukuran panjang 90 cm x tinggi 70 cm x lebar 45 cm, tutup mesin berdiameter 45 cm, piring pencacah berdiameter 40 cm, pisau pencacah berukuran panjang 15 cm x lebar 7,8 cm dengan sudut kemiringan pisau 300, poros pencacah berukuran diameter 4 cm x panjang 30 cm, dan rangka berukuran panjang 85 cm x tinggi 35 cm x lebar 45 cm, dengan menggunakan bearing 2 buah kiri dan kanan poros mesin. Dari hasil pengujian mesin didapatkan mesin bekerja dengan baik, putaran mesin bisa diatur sesuai dengan yang diinginkan minimal putaran 400 rpm dan maksimal 1400 rpm. Putaran bisa diatur dan dirobah-robah karena menggunakan engine dengan daya 3,5 HP. Kapasitas mesin maksimal ± 460 kg/jam, dan hasil cacahan yang didapatkan pada putaran rendah panjang cacahan rata-rata 3 cm dan putaran tinggi rata-rata 1-2 cm. Secara keseluruhan mesin dapat mencacah dengan baik, bisa untuk batang nilam yang masih basah dan batang nilam yang kering.
URGENSI KODE ETIK PROFESI AKUNTAN DAN PERMASALAHAN DALAM AUDIT LAPORAN KEUANGAN Ade Vani Meilani; Aisah Ginting; Ayona Artia Sitohang; Aprillia Siahaan; Nasirwan Nasirwan
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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Abstract

Accountants play a crucial role in the modern business world, where they act as providers of accurate, reliable, and relevant financial information, which is essential for various stakeholders to make informed decisions. The objective of this study is to explore the urgency of the professional accountant's code of ethics and the issues encountered in financial statement audits. The research employs a qualitative methodology with a literature review approach. The findings indicate that the code of ethics for public accountants is an essential component that ensures accountants perform their duties with high integrity and professionalism. This code serves as a moral guideline that not only establishes standards for professional conduct but also reflects the fundamental values underpinning the accounting profession. By emphasizing the importance of integrity, professionalism, and the avoidance of conflicts of interest, the code of ethics plays a role in maintaining the credibility of the accounting profession and protecting public interests. Violations of the code can damage the profession's reputation and diminish public trust in the financial statements presented. Financial statement audits face various issues that can impact the reliability and quality of audit results. Human errors, fraud, changes in the business environment, and limitations in audit evidence are some of the main challenges that need to be addressed. Additionally, inherent risks, controls, and detection require special attention to ensure that audit outcomes are dependable. Effective management of audit risks and compliance with applicable auditing standards are key factors in ensuring the quality and consistency of audits.
Hambatan dan Inovasi Dalam Implementasi Standar Akuntansi Pemerintahan Terhadap Laporan Keuangan Jelita Yulianti Br Sitanggang; Lestari Br Tohang; Yuliana Simatupang; Nasirwan Nasirwan
JURNAL ILMIAH NUSANTARA Vol. 2 No. 2 (2025): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v2i2.4188

Abstract

This study discusses the implementation of Government Accounting Standards (SAP) in government financial reports and the challenges in its implementation. SAP plays a role in creating a financial system that is transparent, accountable, and in accordance with good governance. However, its implementation faces obstacles such as limited human resources, resistance to change, and the complexity of regulations at the central and regional levels.The lack of understanding of SAP by state officials is an obstacle due to the lack of training and certification. In addition, the work culture that has been formed and the lack of socialization have made many agencies still maintain conventional reporting systems that are less transparent. The complexity of regulations is also a challenge for local governments in adopting this standard optimally.To overcome these obstacles, it is necessary to increase the capacity of human resources through training and certification, the use of digital technology in accounting systems, and digital-based applications for real-time monitoring of financial reports. This step aims to increase the effectiveness, efficiency, and transparency in state financial management.The success of SAP implementation depends on the readiness of human resources, management support, and technology in financial recording and reporting. Optimizing SAP will improve the quality of government financial reports, support better governance, and increase public trust in state financial management
Analisis Sistem Agribisnis Nira Aren di Desa Sei Jernih, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang Alda Eliya; Nasirwan Nasirwan; Syahrina Zahara; Tiffany Aprilia
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2253

Abstract

In Indonesia, sugar palm plants have high economic potential and are widespread in various regions, especially humid areas. The aim of this research is to determine the income of the palm sap management business in Sei Jernih village, Deli Serdang Regency. The research method used is field research with primary and secondary data collection. The research results show that the sap processing business in Sei Jernih Village generates quite a large income and the income cost ratio (R/C) shows that the business is feasible and profitable. Marketing is carried out through two channels: directly from farmers to consumers and through retailers/agents. The conclusion of this research is that the palm sap processing site in Sei Jernih village has good economic potential and is worthy of further management. This includes increased productivity, further training and education, and efficient business management. By implementing this proposal, it is hoped that the palm palm sap processing business can develop and provide further benefits to farmers and local communities.
Analisis Pembiayaan Daerah Berbasis Nilai Tazkiyah Dalam Rangka Pengembangan Ekonomi Syariah Berkelanjutan (Studi APBD Kabupaten/Kota Di Provinsi Sumatera Utara) Chyntia Angel Valentina P; Diah Tri Utami Putri; Nasirwan Nasirwan
Jurnal Intelek Insan Cendikia Vol. 2 No. 6 (2025): JUNI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Artikel ini bertujuan untuk menganalisis pembiayaan daerah berbasis nilai dakwah Islam, khususnya Tazkiyah (penyucian jiwa dan harta), dalam rangka mendukung pengembangan ekonomi syariah yang berkelanjutan. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui studi pustaka dan studi kasus atas pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) Provinsi Sumatera Utara Tahun 2024. Hasil analisis menunjukkan bahwa nilai tazkiyah tercermin dalam pentingnya integritas, transparansi, dan efisiensi penggunaan anggaran agar tercipta keberkahan dalam belanja publik. Ketimpangan antara realisasi keuangan dan fisik pada kegiatan tertentu menunjukkan urgensi internalisasi nilai-nilai dakwah dalam pengelolaan APBD. Integrasi tazkiyah dalam pembiayaan daerah tidak hanya memperkuat akuntabilitas fiskal, tetapi juga menjadi pondasi spiritual dan etis dalam mewujudkan ekonomi syariah yang adil, inklusif, dan berkelanjutan.
Studi Nilai Kepemimpinan Umar Bin Khattab Terhadap Tranparansi Dan Akuntabilitas Atas Inefisiensi Dan Korupsi Keuangan Daerah Kezia Lubis; Lasrim Pardosi; Rabbi Atul Adawiyah; Nasirwan Nasirwan
Jurnal Intelek Insan Cendikia Vol. 2 No. 6 (2025): JUNI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana prinsip transparansi dan akuntabilitas diterapkan dalam pengelolaan keuangan daerah di Indonesia menggunakan nilai-nilai kepemimpinan Umar bin Khattab.  Sumber data, termasuk Laporan Badan Pemeriksa Keuangan dan Komisi Pemberantasan Korupsi, dipelajari.  Hasil penelitian menunjukkan bahwa banyak pemerintah daerah belum menerapkan aturan transparansi dan akuntabilitas secara optimal meskipun telah dibuat.  Hal ini tercermin dari tingginya opini Wajar Dengan Pengecualian (WDP) serta banyaknya kasus korupsi di tingkat daerah. Untuk memperbaiki tata kelola keuangan daerah, prinsip-prinsip kepemimpinan Umar bin Khattab, termasuk pengawasan publik yang ketat, pengelolaan keuangan yang efisien dan adil, dan pelaporan kekayaan pejabat, dapat digunakan sebagai model.  Diharapkan penerapan prinsip moral dan spiritual akan membantu sistem pengawasan, meningkatkan integritas pejabat publik, dan mendorong masyarakat untuk berpartisipasi dalam pengelolaan keuangan publik.
Co-Authors Ade Vani Meilani Adriansyah Adriansyah Aisah Ginting Alda Eliya Andika Bhayangkara Anggi Zahwa Yunita Lubis Aprillia Siahaan Ayona Artia Sitohang Chyntia Angel Valentina P Diah Tri Utami Putri Endang Maya Sari Sitanggang Jelita Yulianti Br Sitanggang Junaidi - - Kezia Lubis Lasrim Pardosi Lestari Br Tohang Rabbi Atul Adawiyah Rino Sukma Syahrina Zahara Tiffany Aprilia Yuliana Simatupang