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JCRS (Journal of Community Research and Service)
ISSN : 25491849     EISSN : 25493434     DOI : -
Core Subject : Education, Social,
Journal of Community Research and Service (JCRS) is an international multidisciplinary and peer-reviewed journal published by The Center of Community Service of State University of Medan. JCRS is designed to publish research and case studies of university-community engagement initiatives, analyses of the policies, and reflective essays.
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Articles 7 Documents
Search results for , issue "Vol. 4 No. 2: July 2020" : 7 Documents clear
OPTIMIZATION OF PRODUCTION COSTS WITH SIMPLEX METHOD Firmansyah, Firmansyah; Panjaitan, Dedy Juliandri; Salayan, Madyunus; Silalahi, Alistraja Dison
Journal of Community Research and Service Vol. 4 No. 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.15277

Abstract

One of the problems in the company is my resource limitation, the time of production and the tools used in the production process. Companies in making decisions in production planning in the presence of these limitations, should seek to maximize the profit generated. However, in the production process a production planning reference is required to maximize the results obtained and minimize the production costs used. To solve the problem, needed a problem solving tool that is linear program using simplex method. Simplex method is one of the methods of linear program in solving the problem of more than two variables that can be applied into everyday life and can be used in production process planning. With one of the ultimate goal is the achievement of the optimum value with the constraints of limited resources. The results of the simplex method have decreased costs incurred less than the usual costs incurred every month and the results obtained using the simplex method can be used as a reference in making decisions to get optimal results on production costs in the company.
The Influence Of Taxpayer Awareness And Tax Supervision on Collection Efficacy Of Rural and Urban Land and Building Tax (PBB-P2) in Gorontalo City Katili, Adriyun; Irigisa, Irawaty; Pakaya, Abdul Rahman
Journal of Community Research and Service Vol. 4 No. 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.16996

Abstract

This research aims at finding out the partial and simultaneous influence of taxpayer awareness and tax supervision on collection efficacy of rural and urban land and building tax (PBB-P2) in GorontaloCity. This research applies a quantitative approach using the expost facto method. The research design is causality. The technique of data analysis uses multiple regression.  Findings revealed that (1) taxpayer awareness has a positive and significant influence on PBB-P2, (2) tax supervision has a positive and significant influence on PBB-P2, and (3) taxpayer awareness and tax supervision simultaneously have a positive and significant influence on PBB-P2 with 33.20% of the determinant value. Furthermore, the remaining 66.80% value is influenced by other variables that are not explained in this research such as taxpayer discipline, tax sanction, taxpayer compliance, reward for tax authorities, commitment, tax authority competency, and administrative modernization of PBB-P2  
The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province Paneo, Yulnaningsih; Hato, Rosman; Pakaya, Abdul Rahman; Sulila, Ismet
Journal of Community Research and Service Vol. 4 No. 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.17305

Abstract

This research aims to find out The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province partially and simultaneously. Its approach is quantitative, while the method is expost facto. In addition, the research design is causality. The technique of data analysis is multiple regression. The findings reveal that (1) understanding fix asset management influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 62,60%. The better the understanding of auditor on fixed asset management, the better the quality of audit report Regional Inspectorate of Gorontalo Province. (2) auditor integrity influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 66,10%. The better the auditor integrity in running the tasks mandated to him/her, the better the quality of audit report at Regional Inspectorate of Gorontalo Province. (3) understanding fixed asset management and auditor integrity simultaneously influence positively and significantly towards dependent variable (the quality of audit report at Regional Inspectorate of Gorontalo Province has determination value of 72,00% while the rest 28,00% can be explained by other variables such as objectivity, audit time pressure, organizational commitment, work loyalty, dysfunctional behavior and technical guidance related to intense and routine investigation.
The Influence of Competence and Independence to Work Effectiveness of Auditor at Regional Inspectorate of Gorontalo Province Talib, Novianty; Ilato, Rosman; Sulila, Ismet
Journal of Community Research and Service Vol. 4 No. 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.17308

Abstract

The research objective was to find out the influence of competence and independence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province either partially or simultaneously. The approach used in this research was quantitative. The research method used expost facto. The research design applied causality. The technique of data analysis used multiple regression.The research finding showed that (1) competence of auditor had a positive and significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by the determinant value of 23,50%. The meaning of the positive coefficient indicated that the higher the competence of auditor, the more effective work result of auditor at Regional Inspectorate of Gorontalo Province. (2) Independence of auditor had a positive and significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by determinant value of 56,60%. The meaning of positive coefficient indicated that the more independent of auditor in doing inspection and functional supervision function, the more optimum work effectiveness of auditor at Regional Inspectorate of Gorontalo Province. (3) The competence and independence of auditor, simultaneously, had a significant influence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province by determinant value of 61,70%. Meanwhile, the rest 38,30% could be explained by other variables such as auditor education, auditor integrity, auditor work motivation, work discipline, and auditor professionalism attitude.Keywords: Work Effectiveness, Auditor Competence, Auditor Independence
THE IMPLEMENTATION OF AUTOMATIC SPRAYER IN FARMING GROUP IN KUTA DAME VILLAGE Waluyo, Bakti Dwi; Suryanto, Eko Dodi; Dalimunthe, Amirhud; Restu, Restu
Journal of Community Research and Service Vol. 4 No. 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.20013

Abstract

The majority of people in Kuta Dame Village work as farmers. Several outreaches have been carried out to develop the agricultural sector in Kuta Dame village. However, some of the extension services rarely touched on effective technology to support agriculture in Kuta Dame village. One of the technologies that need to be developed by the Kuta Dame village farmer group in supporting agriculture is an automatic sprayer. This development is necessary because most farmers are still using the carrying type sprayer with a manual pump (diaphragm pump). The sprayer's diaphragm pump pressure produces a relatively low spray pressure, especially when the operator is tired of moving the pump lever. As a result, the spraying performance is not perfect, making the spray grains not smooth and not reaching the leaf surface evenly. A community service program was implemented to implement automatic sprayers for farmers in Kuta Dame village. This community service program aims to carry out the planning process and use of an electric sprayer appropriately to increase spraying fertilizers and pesticides on crops. Implementing this community service activity starts from planning activities, implementing academic counseling, implementing the practice, handing over an electric sprayer, monitoring, and satisfaction analysis.
EMPOWERING THE HOUSEHOLD BUSINESS THROUGH IMPROVING THE QUALITY OF THE PRODUCT IN PINTUSONA SAMOSIR SUB-DISTRICT Siahaan, Riana Friska; Saleh, Khaerul; Hanum, Yuspa
Journal of Community Research and Service Vol. 4 No. 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.22274

Abstract

This Community Service Program has been implemented well. Partners of this activity are Artiar Bakkery, Pintusona Village and Martauli Elisabet Household Business in Pinsona Village, Pangururan District, Samosir Regency, North Sumatra Province. The purpose of this PKM is to solve several problems faced by partners. In this service activity the implementation team tries to create a creative and innovative idea to provide added value to the cassava chip household business through improving product quality, namely by providing counseling and training on the application of science and technology. One of them is by changing the way of production by using modern equipment so that production capacity increases. Marketing of cassava chips with safe and attractive packaging so as to increase the selling price and expand the marketing area through online marketing. With this PKM activity it can improve partners' lives financially and partner products can be accepted in the market so that they can compete with similar products in the market.
THE EFFORTS TO INCREASE THE USE VALUE OF CORN THROUGH EMPING CHIPS PROCESSING IN SIOPAT SOSOR VILLAGE, PANGURURAN SUB-DISTRICT, SAMOSIR DISTRICT Sutanti, Siti; Mutiara, Erli; Dalimunthe, Dian Agustina
Journal of Community Research and Service Vol. 4 No. 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.22275

Abstract

Corn is an agricultural commodity that is widely grown by farmers. The abundant corn harvest during the main season has caused the selling price of corn to decline. These conditions prompted the Community Service team to implement the PKM program for processing corn emping chips for partners. The partners of this activity are 1) Mekar Jaya Farmers and Nainggolan Farmers are located in Siopat Sosor Village, Pangururan Sub-District, Samosir District. The objectives of this activity are 1) Designing a corn emping chips machine; 2) to improve product quality partners need to make more attractive packaging; 3) Assistance in production and marketing processes. This PKM activity begins with providing knowledge, technology and business management as well as online marketing. Corn farmers can take advantage of their agricultural products by processing corn emping chips. Corn emping chips are made from boiled corn which is flaked using a corn flakes machine with a capacity of 50 kg / hour, then dried in the sun and when it's dry it is ready to be fried and then enjoyed. Corn emping chips are one of the most valuable corn processed products. Corn emping chips are a food diversification product that can support the development of rural agro-industries and can increase the income of corn farmer families.

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