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All Journal Waskita: Jurnal Pendidikan Nilai dan Pembangunan Karakter International Journal of Social Service and Research Worksheet : Jurnal Akuntansi
Muhana, Muriyana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sequestration of Carbon and Oxygen Production in Upper Stands in The Arboretum of PT Arutmin Indonesia NPLCT Muhana, Muriyana; Mendra, Yogi Swara Putra; Bahtiar, Bahtiar
International Journal of Social Service and Research Vol. 4 No. 02 (2024): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v4i02.711

Abstract

This study aims to determine biomass, carbon, carbon uptake, and oxygen production in the arboretum of PT. Arutmin Indonesia-NPLCT. The methods used are purposive sampling and allometrics. The plot size useda is 20 m  20 m with 12 plots measured. The area of the arboretum is 5.05 ha. Carbon stock measurement is done by multiplying biomass by a conversion rate of 0.47 (47%) while carbon dioxide (CO2) sequestration is calculated by multiplying the average annual biomass growth by the conversion rate of 1.4667 obtained from the photosynthesis equation and oxygen production is measured based on conversion from carbon yield. Based on the results of the study, it showed that the biomass content of stands in the arboretum was 1,067.32 tons, carbon stocks were 501.64 tons, carbon dioxide (CO2) absorption was 1,565.45 tons, and oxygen production was 1,337.71 tons.
PENYUSUNAN LAPORAN KEUANGAN BUMDES SARANG TIUNG UNIT USAHA PERCETAKAN BERDASARKAN PERATURAN KEPMENDES NOMOR 136 TAHUN 2022 Nanda, Widya Rahma; Amelia, Noor; Rizka, Nor Rahma; Arini, Rizky Mega; Muhana, Muriyana
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7245

Abstract

Penelitian ini bertujuan untuk menghasilkan laporan keuangan di Badan Usaha Milik Desa (BUMDes) Sarang Tiung, terutama pada sektor usaha percetakan, sesuai dengan Keputusan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi (Kepmendes) Nomor 136 Tahun 2022. Aturan tersebut memberikan panduan tentang bagaimana menyiapkan laporan keuangan yang meliputi laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, serta penjelasan yang relevan dengan laporan keuangan. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan analisis literatur. Hasil dari penelitian ini adalah laporan keuangan yang mencakup laporan posisi keuangan, laporan laba rugi, dan laporan perubahan ekuitas untuk periode Januari hingga April 2025. Proses pembuatan laporan keuangan dilakukan dengan pendekatan yang terorganisir, mulai dari pencatatan setiap transaksi hingga penyusunan laporan akhir, sambil merujuk pada format dan pedoman yang ditetapkan oleh Kepmendes. Penelitian ini memberikan sumbangan yang signifikan dalam meningkatkan pemahaman dan kemampuan pengelola BUMDes dalam menyusun laporan keuangan yang akuntabel, sekaligus menjadi panduan untuk laporan keuangan BUMDes di masa depan.
Teachers as Agents of Value and Social Character at Bina Bintang Inclusive Preschool: A Case Study of PT Arutmin Indonesia NPLCT, South Kalimantan Nadya Izana, Nyimas; Putra, Dimas Indrayanto; Muhana, Muriyana
Waskita: Jurnal Pendidikan Nilai dan Pembangunan Karakter Vol. 10 No. 1 (2026): WASKITA: Jurnal Pendidikan Nilai dan Pembangunan Karakter
Publisher : PUSAT MPK UNIVERSITAS BRAWIJAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This study examines how teachers serve as agents of socialization in shaping children’s social character, specifically within the inclusive education setting at Bina Bintang Kindergarten, which is managed by PT Arutmin Indonesia NPLCT in Kotabaru Regency, South Kalimantan. The research targets mechanisms, such as exemplary behavior, classroom norms, and conflict mediation as pathways for internalizing social values among children with special needs. Employing a qualitative case study approach, the study collects data through participant observation, in-depth interviews with teachers, the principal, and homeroom teachers, as well as documentation of classroom activities. Research findings indicate that teachers serve as role models in instilling values such as empathy, mutual aid, fairness, and respect for diversity. The consistent enforcement of classroom rules such as taking turns speaking, sharing play materials, and resolving conflicts nonviolently contributes to the development of self-discipline and an understanding of social boundaries among children with special needs. Conflict mediation through dialogue serves as an effective social learning space that helps children recognize emotions, understand others’ perspectives, and develop collaborative solutions. These practices strengthen a classroom culture that is safe, supportive, and inclusive. The implications of this research underscore the importance of designing structured social routines, strengthening collaboration among special education teachers, homeroom teachers, and school principals, and developing internal guidelines for social-emotional learning within the school. Through a planned and sustained approach, education at Bina Bintang Inclusive Preschool can serve as a strategic foundation for developing children’s social character from an early age, particularly for children with special needs.
Co-Authors Amelia, Noor Bahtiar Bahtiar Mendra, Yogi Swara Putra Nanda, Widya Rahma Nor Rahma Rizka Nyimas Nadya Izana Putra, Dimas Indrayanto Rizky Mega Arini