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Sosialisasi Keterampilan Pengolahan Limbah Padat Ikan Menjadi Makanan Kemasan Bernilai Ekonomis di Kelompok Pengolah dan Pemasar Ikan Al-Ijtihad Kelurahan Penkase Oeleta Kota Kupang Syarifuddin Darajad; Yahya Nobisa; Wahid Hasyim Tra Beni; Arifin; Zainur Wula; Hadjrah Arifin; Amirullah Datuk; Evelyn Belaktrix Sumby; Sulaiman Mustafa Wuhdin; Kamis Karno; Fazlul Rahman RM; Masita Bareut
Jurnal Partisipatoris Vol. 7 No. 01 (2025): March
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jp.v7i01.39722

Abstract

This community service activity aims to address the curiosity of young people about processing solid fish waste into economical packaged food. Supported by Muhammadiyah University, this initiative integrates entrepreneurial and sociological studies into academic curricula for coastal communities, enhancing the practical application of theoretical knowledge. The activity involved 15 young participants, with 10 completing the program successfully. The method used was a combination of lectures and hands-on practice in processing solid fish waste into products like fish bone chips and sticks. The detailed processing steps served as a guide for participants to develop their skills. Results show high enthusiasm among participants, with 20 out of 25 completing the training effectively. The program successfully enhanced knowledge and skills in utilizing fish waste to create economical products, meeting the planned targets. This initiative improves young people's skills in processing fish waste, benefiting income and the environment. Its novelty lies in a practical, interdisciplinary approach, providing an innovative solution for optimizing fish waste.
Pengaruh variabel ekonomi makro terhadap stabilitas indeks saham syariah Indonesia di bursa efek Indonesia Masita Bareut
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3281

Abstract

This study aims to analyze the influence of macroeconomic variables on the Indonesian Sharia Stock Index (ISSI) on the Indonesia Stock Exchange (IDX) with an observation period of 2015-2020. The variables used include inflation, exchange rate, IDR/USD, BI interest rate, Money Supply (M2), world oil prices, Bank Indonesia Sharia Certificates (SBIS), and world gold prices. The data used are secondary quantitative data with a monthly frequency. The analytical method used is descriptive and inferential analysis to test the relationship between macroeconomic variables and ISSI movements. The results show that inflation and BI interest rates have a negative and significant effect, while the money supply and world oil prices have a positive and significant effect. SBIS has a positive but insignificant effect. The coefficient of determination value of 70.5% indicates that these macroeconomic variables are able to explain ISSI fluctuations substantially, while the remaining 29.5% is influenced by other factors outside the research model. These findings emphasize the importance of global and domestic macroeconomic factors in influencing the Islamic capital market. Therefore, investors are advised to pay attention to developments in inflation, exchange rates, oil prices, gold and other monetary indicators, as well as to consider the company's fundamental variables such as profitability, liquidity and growth before making investment decisions in Sharia stocks.
Penguatan Kewirausahaan Generasi Muda melalui Pelatihan Olahan Abon dan Kripik Ikan Tuna di Kawasan Pesisir Syarifuddin Darajad; Yahaya N. Nobisa; Arifin Arifin; Hadjrah Arifin; Masita Bareut; Zainur Wula; Kamis Karno; Marwan Gozali; Evelin Belatrix Sumby; Idris Idris; Andi Irfan; Amirullah Datuk; Wahid Hasyim TRA Beni
JPkM: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2025): Agustus
Publisher : Konsultan Surya Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70214/2jjd5m52

Abstract

Pengabdian masyarakat tentang sosialisasi Pendidikan kewirausahaan pengolahan Ikan ini dilakukan karena rasa kepedulian Dosen dan mahasiswa Universitas Muhammadiyah Kupang terhadap Pengolahan Ikan menjadi Abon dan kripik ikan agar dapat di konsumsi dan dipasarkan. Harapan dan kenyataan ini di peroleh lewat dukungan Universitas Muhammadiyah menjadikan putusan akademik bagi penguatan kurikulum kewirausahaan dalam bentuk studi lapangan agar dapat bermanfaat untung pengembangan wawasan dalam menghubungkan teori dan implementasi lapangan. Sosialisasi pendidikan kewirausahaan ini melibatkan dosen Universitas Muhammadiyah sesuai dengan pengetahuan dan pengalaman yang dimiliki, serta melibatkan Industri Kecil Menengah Al Ijtihad dan DPD IMM NTT sebagai lembaga mitra. Metode yang digunakan dalam Kegiatan ini adalah metode ceramah dan praktek pengolahan ikan menjadi abon dan Kripik. Peserta yang terlibat dalam kegiatan sejumlah 30 orang dengan harapan mereka memiliki pengetahuan dan keterampilan ketika mereka berada dalam tuntutan kebutuhan ekonomi. Kesimpulan dari sosialisasi pendidikan kewirausahaan pelatihan pengolahan ikan menjadi abon dan kripik ini mendapatkan respon positif dari peserta. Secara keseluruhan kegiatan ini berhasil sesuai rencana dari awal hingga akhir sedangkan dari total 30 orang peserta, 29 orang peserta berhasil mengikuti dengan baik, sehingga ini membuktikan adanya semangat dan motifasi dari peserta untuk mengikuti meteri kegiatan dengan baik.
GREEN ACCOUNTING PRACTICES AND THEIR EFFECT ON CORPORATE FINANCIAL PERFORMANCE AND SUSTAINABILITY Masita Bareut
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/czama123

Abstract

This study aims to analyze the effect of green accounting practices on corporate financial performance and sustainability using a systematic literature review approach. Green accounting is an accounting approach that integrates environmental aspects into financial reporting systems to enhance corporate transparency and accountability. The research method employed is a literature review, examining relevant scholarly articles published over the last ten years (2016–2025). Data were collected from reputable academic journals and analyzed using qualitative content analysis to identify patterns, relationships, and research gaps. The findings indicate that green accounting practices generally have a positive impact on corporate financial performance in the long term, although they may generate additional costs that affect short-term profitability. Furthermore, green accounting plays a significant role in improving corporate sustainability by enabling more effective management of environmental impacts. However, its implementation faces several challenges, including the lack of standardized reporting frameworks, inconsistent disclosure practices, and the risk of greenwashing. This study implies that green accounting is not merely a reporting tool but also a strategic approach for achieving competitive advantage and long-term sustainability. Therefore, stronger support from companies, regulators, and stakeholders is needed to enhance the effectiveness of green accounting implementation.
Penguatan Pelatihan Penyelenggaraan Jenazah Berdasarkan Pedoman Tarjih Muhammadiyah pada Majelis Taklim Nurul Qalbi Kelurahan Pengkase Oeleta Kecamatan Alak Kota Kupang: Strengthening Training on Funeral Management Based on Muhammadiyah Tarjih Guidelines at the Nurul Qalbi Taklim Assembly, Penkase Oeleta Village, Alak District, Kupang City Syarifuddin Darajad; Ihwan Ihwan; Yahya Nikmad Nobisa; Siti Syahida Nurani; Wahid Hasym TRA Beni; Kamis Karno; Andi Irfan; Marwan Gozali; Siti Hajar; Darma Nobisa; Arifin Arifin; Masita Bareut
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. 5 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11i5.11909

Abstract

This Community Service Program (PKM) for funeral arrangements was conducted by the Muhammadiyah University of Kupang Community Service Team at the Nurul Qalbi Taklim Assembly, Alak District, Kupang City. This training provided members of the Taklim Assembly with insight into funeral arrangements according to the Sunnah of the Prophet Muhammad, supported by the Tarjih Muhammadiyah guidelines. The methods used in this training were lectures, practice of funeral arrangements, and videos of funeral arrangements by Tarjih Muhammadiyah. This training activity had a positive impact on the knowledge and experience of the Taklim Assembly members regarding funeral arrangements, in line with the demands of the Prophet Muhammad SAW, as outlined in the Tarjih Muhammadiyah decision. Overall, this funeral arrangement training activity was deemed successful against the planned target. The activity had 20 participants out of a total of 30 members of the Taklim Assembly; this demonstrates motivation and enthusiasm to understand the material presented. Participants followed the training activities well, the stages of the funeral arrangement training from beginning to end.