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All Journal Jurnal Akuntansi Muhammadiyah ABDIMU: Jurnal Pengabdian Muhammadiyah
Nurhilani, Siti
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Religion Education Languange, Linguistic, Communication & Media Social Sciences Other

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COMMUNITY-DRIVEN INNOVATION: COCONUT SHELL CHARCOAL AND STYROFOAM IN POROUS ASPHALT MIXTURES. INOVASI BERBASIS MASYARAKAT: ARANG TEMPURUNG KELAPA DAN STYROFOAM DALAM CAMPURAN ASPAL PORUS Syammaun, Tamalkhani; Azzahra, Fatimah; Nasution, Emmi Suryani; Aksal, Ilham; Nurhilani, Siti
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 2 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i2.1903

Abstract

The Ingin Jaya District in Aceh Besar Regency has an area of 2,434 hectares. One of the villages in the Ingin Jaya District is Teubang Phui Village, located 11.5 km from the University of Muhammadiyah Aceh. In this village, there is one medium-sized small industry that will be a partner, namely Naturi Alam Semesta, which produces coconut shell charcoal. Coconut shell charcoal powder contains silica as a reinforcement for asphalt mixtures. Porous asphalt is an asphalt mixture with a uniform aggregate gradation, where the percentage of coarse aggregate is higher than fine aggregate. This gradation has large voids that weaken the interlocking of aggregates and make it easily detachable, resulting in a shorter service life compared to conventional asphalt mixtures. The stability of porous asphalt mixtures depends on the quality of asphalt as the binding material for aggregates, so high-quality modified asphalt is required for porous asphalt mixtures. One technology developed to improve the quality of asphalt as a binding material is modifying additional materials using residual or waste materials. Testing of test specimens includes the Marshall parameter, asphalt flow down, Cantabro loss, and permeability, with a total of 75 test specimens carried out in the Civil Engineering Laboratory of the University of Muhammadiyah Aceh. The urgent problem faced by the partner at this time is the lack of human resources and not having a charcoal crushing machine. The aim is to empower the surrounding community as partner human resources and introduce technology to the partner for the processing of coconut shell charcoal into powder that can be used as a filler, thereby increasing productivity and meeting market demand. The stages in implementing technology dissemination activities to partners and the community are identifying coconut production, coconut shell needs, technology for the crushing and mixing processes required. Keywords: Porous asphalt mixture; Coconut shell charcoal powder; Styrofoam.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) SE SUMATERA Susanti, Eva; Yusliana, Yusliana; Zhira, Aulia Anna; Nurhilani, Siti
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2564

Abstract

Tujuan penelitian adalah untuk menguji pengaruh penerapan standar akuntansi pemerintahan dan sistem pengendalian intern terhadap kualitas laporan keuangan pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) se Sumatera. Penelitian ini merupakan penelitian kuantitatif dan menggunakan kuesioner sebagai teknik pengumpulan data yang dibagikan kepada  pegawai keuangan yang bekerja di BPKP se Sumatera yang terlibat dalam pengelolaan keuangan yang terdiri dari 1 orang Pejabat Pembuat Surat Perintah Pembayar (PPSPM) dan 2 orang Staff Pengelolaan Keuangan, sehingga diperoleh sampel sebanyak 30 orang. Teknik Analisis Data yang digunakan dalam penelitian ini adalah Statistik Deskriptif, Uji Kualitas Data      (Uji validitas dan Uji reliabilitas), Analisis Regresi Linear Berganda, dan Uji hipotesis (Uji ?2Uji-t dan Uji-F). Hasil penelitian ini menunjukkan bahwa penerapan standar akuntansi pemerintahan dan sistem pengendalian intern berpengaruh baik secara simultan maupun secara parsial terhadap kualitas laporan keuangan BPKP se Sumatera. Kata kunci : Standar Akuntansi Pemerintah, Sistem Pengendalian Intern dan Kualitas Laporan Keuangan
Co-Authors Aksal, Ilham Emmi Suryani Nasution Eva Susanti Fatimah Azzahra Syammaun, Tamalkhani yusliana, yusliana Zhira, Aulia Anna