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All Journal Journal of Community Service and Empowerment Agrotech Journal
Sabaria, S.
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Agriculture, Biological Sciences & Forestry Social Sciences Other

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Assistance in preparing financial reports for houses of worship with ISAK 35 standards in Sorong Munzir, M.; Zulkifli, Z.; Sabaria, S.; Wanda, Risky Febri; Way, Anetha; Marchivanalia, Pinkan Olivia
Journal of Community Service and Empowerment Vol. 5 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i1.29601

Abstract

Houses of worship in Sorong City have not recorded financial reports according to standards and carry out bookkeeping using manual recording. Therefore, this activity aims to provide assistance in preparing financial reports for places of worship with the ISAK 35 standard. The method of implementing the service is carried out by giving presentations accompanied by direct interactive discussions between the implementing lecturer team and participants who come from members of the Religious Communication Forum in Sorong City. There are 30 partners involved in community service, consisting of 2 students, 3 lecturers, 5 administrators each of places of worship (churches, temples, mosques and monasteries) and 5 partners who assist in broadcasting worship. Based on the results of observations and interviews conducted by the service team using random sampling of participants, it can be concluded that implementing community service can provide new insights and knowledge for participants regarding the preparation of financial reports and an understanding of the importance of accurate and accountable reports. By taking part in assistance in preparing financial reports, apart from listening to explanations in preparing financial reports, the participants also held discussions regarding the obstacles faced in managing funds and reporting that is appropriate and easy to understand by users of financial reports and technology.
Induction of Variegata Red Majesty Using EMS Mutagen and Gibberellins in Vitro Indrayanti, Shelfina; Sudirman, S.; Sabaria, S.; Basri, Anisa Luthfia
Agrotech Journal Vol 8, No 2 (2023): Agrotech Journal
Publisher : Universitas Sembilanbelas November Kolaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31327/atj.v8i2.2004

Abstract

This study aims to determine how the interaction occurs between the best concentration of EMS with gibberellin in inducing aglaonema variegata and regeneration of aglaonema Red Majesty in vitro. The research was conducted at the Tissue Culture Laboratory of the Faculty of Agriculture, Hasanuddin University and took place from January to June 2022. The study used the method of Separate Plots Design in a Completely Randomized Design as the environmental design. The results showed that the best mutant genetic diversity and in vitro regeneration at 0.3 percent EMS concentration with 15 ppm gibberellin (variegata), and 45 ppm (chimera) and 0.6 percent EMS concentration with 0 ppm gibberellin (variegata) had different characters compared to the control treatment and other treatments
Co-Authors Basri, Anisa Luthfia Indrayanti, Shelfina Marchivanalia, Pinkan Olivia Munzir, M. Sudirman, S. Wanda, Risky Febri Way, Anetha Z. Zulkifli