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Nurida Finahari
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jatiemas@fdi.or.id
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Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Published by Perkumpulan Dosen Indonesia Semesta - DPD Jawa Timur
ISSN : -     EISSN : 25500821     DOI : https://doi.org/10.36339/je.xxxx
Core Subject : Economy, Health, Agriculture, Social, Engineering,
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Engineering Public Health Social Sciences
Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) is a scientific journal published by the Perkumpulan Dosen Indonesia Semesta (DIS), East Java Regional Board, with E-ISSN 2550-0821. The journal is published quarterly, in March, June, September, and December. Jati Emas aims to serve as a publication platform for scholarly works based on applied engineering and community service activities, particularly for early-career lecturers, students, and authors developing their scientific publication skills. The journal emphasizes author mentoring to ensure articles meet scientific standards, novelty, and publication ethics, and implements a published-in-ready system to accelerate the publication process. Its focus and scope include innovation and application of appropriate technologies, solving real community problems through scientific and engineering approaches, implementation of community service programs with direct impacts on community capacity building and welfare improvement, as well as the development of cross-disciplinary applied methods and practical solutions oriented toward social benefits.
Arjuna Subject : Umum - Umum
Articles 299 Documents
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Design of Temporary Storage Sites (TPS) for B3 Waste in the Water Tourism Sector in Malang Regency: Perencanaan Tempat Penyimpanan Sementara (TPS) Limbah B3 pada Sektor Wisata Air di Kabupaten Malang Ragil Prastyo; R. Mohammad Alghaf Dienullah
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

The growth of the water tourism sector in Malang Regency has resulted in an increase in the generation of Hazardous and Toxic Materials (B3) waste, which threatens the sustainability of aquatic ecosystems. This study presents a representative design for a Temporary Storage Facility (TPS) for B3 Waste that complies with environmental safety technical standards. The study methods used include waste characteristic identification, direct weighing sampling, and engineering design based on the compatibility principle. The evaluation results indicate a total B3 waste generation of 23.35 kg/month, with the largest contribution coming from used battery waste (A102d) of 8 kg/month. Based on this data, a TPS facility with dimensions of 7.5 m x 3.5 m x 3.5 m was designed, equipped with a natural ventilation system, emergency drainage channels, and a spill pallet. The planning of this facility serves as a prototype for mitigating environmental pollution risks to ensure regulatory compliance in water tourism areas.
Efficiency of Domestic Wastewater Utilization from Wastewater Treatment Plants for Irrigation at Bauxite Ore Mining Hauling Areas: Efisiensi Pemanfaatan Air Limbah IPAL Domestik Untuk Penyiraman Lahan Hauling Tambang Biji Bauksit Abdul Rahman Hamidi; Tuhu Agung Rachmanto; Akmal Dzikri Maulana
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

The bauxite ore mining industry produces domestic wastewater from various supporting activities such as office facilities, employee dormitories, laboratories, contractor areas, and jetties. This wastewater has pollutant characteristics that exceed quality standards, requiring treatment through a Wastewater Treatment Plant (WWTP) before being reused. This study aims to analyze the characteristics of domestic wastewater, the WWTP treatment unit process, and the feasibility of its use for irrigation of the hauling area (a special route for material transportation). The method used is descriptive-quantitative with secondary data including clean water needs, wastewater generation, WWTP processes, laboratory test results from KAN-accredited WWTP outlets, irrigation water needs, and irrigation scenarios. The wastewater quality assessment refers to domestic wastewater quality standards as directed by the Ministry of Environment and Forestry (KLHK) in 2022, as well as Class 4 River Water Quality Standards based on Government Regulation No. 22 of 2021, which are used as a reference for wastewater utilization for irrigation. The hauling area used for irrigation covers an area of ​​7,500 m² with dimensions of 500 meters long and 15 meters wide. The study results show that domestic wastewater treatment in the bauxite ore mining industry is effective in reducing pollutant parameters and is safe for use as irrigation water for hauling areas. This wastewater utilization also contributes to water efficiency and supports sustainability principles in the mining environment.
Community Service Based on National Defense: Post-Flood Health Recovery Interventions in Aceh: Pengabdian Masyarakat Berbasis Bela Negara: Intervensi Pemulihan Kesehatan Pascabencana Banjir di Aceh Rika Yuliwulandari; Aristanto Prambudi; Fitri Sepviyanti Sumardi; Fachrizal A. Prawiragara Fairuz; Haniyah Ramadhani; Raihan Mahesa Ardiansyah; Zulfan Febriawan
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

The post-flood disaster in Aceh caused significant disruption to essential health services, an increase in injury-related cases, worsening environmental sanitation, and treatment interruption among patients with chronic diseases. This community service program, based on the spirit of national defense (bela negara), aimed to strengthen post-disaster health recovery through integrated medical interventions and the application of innovative health technologies. Activities were carried out in collaboration with the Puskesmas Meureudu, the Aceh local government, and community stakeholders. The intervention included the deployment of the Emergency Minor Surgery Box (EMSB) and Portable Wound Care Kit (PWCK) for managing lacerations, puncture wounds, abrasions, and infections. Chronic disease services were restored through the provision of essential medications and portable vital monitoring tools. Health promotion efforts included hygiene education, disaster preparedness training, and the use of Mobile Handwashing Stations to support infection prevention in high-risk environments. The program also implemented portable sterilization technology to ensure safe reuse of medical instruments in resource-limited settings. Capacity-building activities were provided for healthcare workers and community cadres to ensure continuity and sustainability of services. The results demonstrated improved wound care management, better continuity of chronic disease treatment, enhanced community sanitation practices, and increased readiness of health workers in disaster response. The program successfully strengthened the local health system and created a sustainable model for post-disaster health recovery through technology transfer and cross-sector collaboration.
Evaluation of Semi-Aerobic Plant Waste Composting System in a Manufacturing Industry in Surabaya: Evaluasi Sistem Pengomposan Semi-Aerob Sampah Organik Sisa Tanaman pada Industri Manufaktur di Surabaya Arum Retno Dwi Lestari; Aussie Amalia
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

The management of plant-based organic waste in industrial environments is an important component of waste reduction efforts and the implementation of sustainable environmental management principles. A manufacturing industry in Surabaya manages plant residue waste through an internal composting system that has not fully applied controlled aerobic composting principles. This activity aims to evaluate the semi-aerobic composting system implemented, particularly in terms of process flow, composting duration, and the quality of the resulting compost compared to applicable standards and regulations. The method used was a descriptive qualitative approach with an evaluative framework, conducted through field observations, interviews, and monitoring of process parameters such as temperature and pH. The results indicate that the composting process required a longer duration than the ideal timeframe due to the absence of material shredding and limited aeration, which reduced microbial activity during decomposition. These conditions affected compost quality, resulting in non-uniform maturity and characteristics that did not fully meet compost maturity criteria. This evaluation provides an overview of the existing composting system and serves as a basis for developing improvement recommendations to enhance process efficiency and compost quality in accordance with applicable composting standards.
The Effect of Profitability, Leverage, and Liquidity on Tax Avoidance: Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance Firnanda Almas Julia Aditama; Untung Wahyudi; Khojanah Hasan; Muhammad Syafiq
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

The essence of this case study is to evaluate the impact of a company's financial components on tax avoidance practices. These financial components are represented by profitability, leverage, and liquidity. Observational data were taken from issuers listed on the Indonesia Stock Exchange (BEI) during the period 2021 to 2023. The total number of observations covers 21 companies obtained using a purposive sampling technique. The data is secondary and was obtained from annual financial reports available on the official BEI website and the official websites of the related companies. Data processing was carried out using Eviews software version 13, which includes descriptive statistics, regression model selection tests (Chow test, Hausman test, and Lagrange Multiplier test), and hypothesis testing. The study findings indicate that partially, profitability has a significant negative effect and leverage has a significant positive effect on tax avoidance, while liquidity has no effect. Simultaneously, all three variables are found to have a positive effect on tax avoidance. The results of this case study can provide a number of practical recommendations. Thus, this case study not only makes an empirical contribution to the finance and taxation literature but also has applied implications for decision-making at the managerial, regulatory, and investor levels.
Risk-Based Evaluation of Sanitation Hygiene at Drinking Water Refill Depot of PT Y, Surabaya: Evaluasi sanitasi higiene Berbasis Risiko di Depo Air Minum PT. Y Surabaya Muhammad Ibnu Fauzi; Aussie Amalia
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

The drinking water depot at PT. Y is crucial for employees to support their work and prevent dehydration and fatigue. However, if health standards are not optimally implemented, it can increase the possibility of contamination, which can impact water quality and employee health. Good drinking water is water that is free from physical, chemical, and microbiological contamination. This study aims to ensure that sanitation and hygiene standards at PT. Y are in good condition. This depot uses raw water from the mountains, transported by tanker trucks and treated through a silica filtration system, activated carbon, micron membranes, and ultraviolet light disinfection. The study used an observation and evaluation approach. Data collection was carried out through observation and interviews. The hygiene and sanitation assessment refers to the Risk-Based Food Hygiene and Sanitation Guidelines issued by the Ministry of Health in 2021. After conducting the analysis, the results showed that the drinking water depot at PT. Y generally complies with most sanitation and hygiene requirements, both for quality standard equipment and for handlers. This is evidenced by a very high inspection score of 96.4, indicating a low risk of non-conformity. However, there were minor deficiencies in the building and raw water aspects, for which there were no purchase receipts. These deficiencies can be used as evaluation points for improvements during future audits.
A Study of Internal Control Elements in PT. Guardian Pharmatama Employee Payroll Procedures : Kajian Unsur Pengendalian Internal pada Prosedur Penggajian Karyawan PT. Guardian Pharmatama Annisa Sekar Khatulis Tiwi; Dwi Anggarani; Hartini Prasetyaning Pawestri
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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This case study aims to determine how internal control is implemented in employee payroll procedures at PT. Guardian Pharmatama. The methods used are documentation, observation, and interviews. The analysis method used is descriptive qualitative analysis by describing and explaining the results of the case study in accordance with the theoretical basis. The results of this case study provide the conclusion that the implementation of internal control in employee payroll procedures at PT. Guardian Pharmatama cannot be said to be optimal even though the implementation of internal control is generally in accordance with the theoretical basis. This is because there are still weaknesses found in the implementation of internal control. The employee payroll procedure does not use the attendance recording function at the company. The attendance recording function at the company is not separate from the operational function. The recommendation given is to implement electronic attendance recording so that employee attendance is recorded directly.
Making Keychains From Plastic Waste With PKBM Insan Cerdas (IC School): Pembuatan Gantungan Kunci Dari Sampah Plastik Bersama PKBM Insan Cerdas (IC School) Imtitsal Maghfiroh; Jessica Rizki Fortuna; Putri Anas Wijaya; Karen Kalisha Anwar; Praja Firdaus Nuryananda
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

Plastic waste in school environments remains a significant issue due to students’ limited understanding and skills in managing waste properly and creatively. This Community Service Program aimed to increase environmental awareness and recycling skills among students through training in creating keychains from plastic waste at PKBM Insan Cerdas (IC School) Surabaya. The method consisted of delivering material on waste management and the 3R (reduce, reuse, recycle) principles, demonstrating the crafting process, and facilitating hands-on practice. The results indicated effective knowledge and skill transfer, demonstrated by students’ improved understanding of waste management, their ability to transform used plastic into useful products, and enhanced creativity and fine motor skills. Students successfully produced various keychain designs and showed enthusiasm throughout the recycling process. The program also introduced the economic potential of recycled products, encouraging early awareness of environmental-based entrepreneurship. Overall, this participatory practice-based approach proved effective in fostering environmentally friendly behavior from an early age and supporting the implementation of circular economy principles in the school environment
Profit Planning Case Study Using Break Event Point Analysis at the Lucky Fried Chicken MSME in Blitar Regency: Studi Kasus Perencanaan Laba Menggunakan Analisis Break Event Point Pada UMKM Ayam Geprek Lucky Di Kabupaten Blitar Linda Puspita Dewi; Dwi Anggarani; Khojanah Hasan
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 2 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

This case study is based on the situation of culinary MSMEs facing fluctuations in raw material prices and changes in market demand, which affect profit stability. This situation requires financial planning based on quantitative analysis. The Break Even Point (BEP) is used to determine minimum sales limits and profit targets. The case study was conducted on the Ayam Geprek Lucky MSME (Micro, Small, and Medium Enterprises) in Blitar Regency through interviews, observations, and documentation. The results indicate that fixed and variable costs influence business performance. The BEP has proven effective as a basis for pricing, production planning, and cost control. Practically, the study results provide an applicable model for MSMEs in managing cost structures, setting sales targets, and developing contribution margin-based pricing strategies.

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