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All Journal Jurnal Akuntansi Barelang Business and Applied Management Journal Jurnal Pengabdian Kepada Masyarakat (JAPIMAS)
Abdul Rachman Rika
Universitas Halu Oleo, Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Materials Science & Nanotechnology Social Sciences

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Pelatihan Pembuatan Minyak Kelapa dengan Metode Pembekuan di Desa Mekar Kecamatan Soropia Murni Nia; Ramly; Sabrin; Asriyani Basri; Abdul Rachman Rika; La Taena; Rahmanpiu; Lilis
Jurnal Pengabdian Kepada Masyarakat (JAPIMAS) Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/japimas.v2i2.40

Abstract

Sebagian masyarakat memahami bahwa konsumsi minyak kelapa dapat menyebabkan koleterol. Akibatnya, produksi minyak goreng dari buah kelapa tua terus menurun. Kondisi ini berdampak pada petani kelapa kurang memperhatikan tanaman kelapa, buah kelapa hanya menjadi bahan baku kopra, dan bila harga kopra menurun buah kelapa yang jatuh tidak diambil sehingga tumbuh. Petani kelapa kurang mendapatkan nilai ekonomi dari budidaya tanaman kelapa. Masyarakat cenderung memilih minyak sawit untuk kebutuhan pokok dalam mengolah bahan pangan. Informasi yang diterima sesungguhnya berbanding terbalik dengan khasiat minyak kelapa khususnya virgin coconut oil sebagai antibakteri, antioksidan, antivirus dan dapat meningkatkan metabolisme tubuh. Minyak kelapa banyak dapat dimanfaatkan sebagai  bahan baku dalam industri farmasi, kosmetika dan makanan. Tujuan pengabdian ini adalah mengedukasi masyarakat Desa Mekar Kecamatan Soropia akan manfaat minyak kelapa bagi tubuh dan memberikan pelatihan cara pembuatan minyak kelapa yang praktis dan ekonomis serta berkhasiat obat. Metode pelaksanaan PKM ini adalah diskusi dan praktek pembuatan minyak kelapa. Kegiatan ini diikuti oleh Ibu Rumah Tangga Desa Mekar Kecamatan Soropia. Diskusi dan praktek pembuatan minyak kelapa adalah cara yang digunakan dalam kegiatan ini. Hasil yang dicapai, peserta antusias mengikuti sosialisasi manfaat minyak kelapa bagi tubuh. Perubahan sikap peserta tampak paada penjelasan tim bahwa minyak kelapa dapat memicu meningkatnya kadar koleterol dalam darah, jika proses pembuatan minyak menggunakan pemanasan yang tidak terkontrol. Pemanasan menyebabkan reaksi hidrolisis menghasilkan asam lemak dan gliserol. Konsumsi asam lemak inilah yang memicu meningkatnya kadar kolestrol. Keterampilan peserta bertambah sehingga mengetahui cara pembuatan minyak yang berkualitas, praktis dan ekonomis.
Model Kepatuhan Pajak UMKM Berbasis Literasi Pajak, Etika Sosial, Kepercayaan Publik, dan Budaya Kalosara Abdul Rachman Rika
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11560

Abstract

This study investigates the impact of tax literacy and social ethics on MSME tax compliance in Kendari City, with public trust as a mediating variable and Kalosara as a moderating cultural factor. Kalosara, a traditional value system of the Tolaki ethnic group, emphasizes justice and harmony, making it potentially influential in tax behavior. The study used a quantitative method with 150 MSME respondents and employed Structural Equation Modeling with SmartPLS. The results indicate that social ethics significantly influence tax compliance, both directly and indirectly through public trust. Tax literacy, however, does not directly influence compliance but shows a significant indirect effect through trust. Kalosara strengthens the effect of social ethics on tax compliance. The model explains 63.4% of the variance in tax compliance (R² = 0.634). Theoretically, the study extends the Theory of Planned Behavior by incorporating public trust and indigenous cultural values (Kalosara) as behavioral determinants. Practically, the findings inform tax authorities on the importance of culturally embedded strategies to foster voluntary compliance among MSMEs.
The Influence of Murabahah, Mudharabah, and Musyarakah on the Profitability of Islamic Banking Murni Nia; Abdul Rachman Rika; Asriyani Mulia Basri; Murniati Murniati; Wahyu Muh Syahta
Business and Applied Management Journal Vol. 4 No. 1 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i1.2067

Abstract

This study examines the effect of murabahah, mudharabah, and musyarakah financing on the profitability of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2021–2023 period. Previous studies have reported inconsistent findings regarding the relationship between Islamic financing contracts and bank profitability, particularly in the context of participatory financing schemes in Islamic banking institutions. This study contributes to the literature by providing empirical evidence on the comparative influence of major Islamic financing contracts on profitability using quarterly multi-bank data from Indonesia. The study employs a quantitative approach using purposive sampling, resulting in three Islamic commercial banks as research samples: PT Bank Muamalat Indonesia, PT Bank Victoria Syariah, and PT BCA Syariah. Data were analyzed using multiple linear regression analysis. The findings reveal that murabahah financing has a negative and significant effect on profitability, mudharabah financing has a positive but insignificant effect, while musyarakah financing has a positive and significant effect on profitability. Simultaneously, murabahah, mudharabah, and musyarakah financing collectively have a significant influence on the profitability of Islamic commercial banks. These findings indicate that financing portfolio composition plays an important role in shaping the financial performance of Islamic banking institutions and highlights the importance of balancing fixed-margin and profit-sharing financing schemes to achieve sustainable profitability.
Co-Authors Asriyani Basri Asriyani Mulia Basri La Taena Lilis Murni Nia Murniati Murniati Rahmanpiu . Ramly Sabrin Wahyu Muh Syahta