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Nurida Finahari
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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 340 Documents
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Analysis of the Settling Ponds Effectiveness in Reducing the Quality of Bauxite Ore Mining Wastewater: Analisis Efektivitas Settling Pond dalam Menurunkan Mutu Air Limbah Tambang Bijih Bauksit Rudy Mohammad Sairuddin; Tuhu Agung Rachmanto; Akmal Dzikri Maulana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.509

Abstract

This study aims to evaluate the effectiveness of the Settling Pond (SP) system in reducing the pollutant load of bauxite ore mining wastewater and formulate technical recommendations for optimizing its performance. The evaluation was conducted through analysis of water quality parameters (Total Suspended Solid/TSS, pH, Fe, and Mn) and hydraulic characteristics using Reynolds (Re) and Froude (Fr) numbers. The SP system studied consisted of 10 units with four compartments involving gravity sedimentation processes and the addition of coagulant chemicals. The results of the study showed that the TSS removal efficiency reached 94%, with a decrease in concentration from 1,200 mg/L at the inlet to 120 mg/L at the outlet. Hydraulic conditions showed laminar flow (Re < 500) and subcritical (Fr < 1) which supported the optimal sedimentation process. The effluent quality met environmental quality standards according to applicable regulations. This study confirms that the SP system plays an important role as a water pollution control technology in bauxite mining activities. Optimization of residence time, coagulant dosage adjustment, and routine maintenance are recommended to continuously improve system performance.
Environmental Care Action: Coastal Clean-Up And Ecosystem Rehabilitation Through Bakau (Mangrove) Seedling Planting At Cibery Beach, Jayapura City: Aksi Lingkungan: Pembersihan Sampah Dan Rehabilitasi Ekosistem Pantai Melalui Penanaman Bibit Bakau Di Pantai Cibery Kota Jayapura Rahman Rahman; Noper Tulak; Octolia Togibasa; Yane O. Ansanay; Sony Wardoyo; Ego Srivajawaty Sinaga; Sudarmono Sudarmono; Benny A. Bungasalu; Kezia N. Anou; Martina Bunga’; Tatang Sutarman; Khaeriah Dahlan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.516

Abstract

The degradation of coastal ecosystems due to waste accumulation and the decline of mangrove vegetation has become an increasingly significant environmental challenge in the coastal areas of Jayapura City. This community service program aimed to improve the environmental quality of Cibery Beach through an integrated action consisting of coastal clean-up activities, underwater waste collection through diving, and ecosystem rehabilitation by planting mangrove (bakau) seedlings, conducted in commemoration of the 28th Anniversary of the Faculty of Mathematics and Natural Sciences, Universitas Cenderawasih. The implementation employed a participatory approach based on Participatory Action Research (PAR) and service learning, involving lecturers, students, local communities, and environmental volunteers. The activity stages included site assessment, environmental education on coastal conservation, coastal and underwater waste removal, mangrove seedling planting, and initial post-planting monitoring. The results demonstrated a reduction in waste accumulation along the coastline and underwater areas, as well as the stable establishment of mangrove seedlings as an initial step toward ecosystem rehabilitation. Ecologically, the program has the potential to support shoreline stabilization and improve coastal habitat quality, while socially enhancing environmental awareness and community participation in conservation efforts. This integrated action model is recommended as a sustainable approach to collaborative coastal ecosystem management between universities and local communities.
Analysis of Village Fund Management Accountability: Analisis Akuntabilitas Pengelolaan Dana Desa Nita Anastasya; Dwi Anggraini; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.519

Abstract

Village financial management is inseparable from the principle of accountability. Accountable village financial management is a system that can be accounted for, from the planning stage, implementation, administration, to village financial reporting. Village fund management is expected to encourage equitable development and provide real benefits to the community. To realize effective village fund management, competent government officials are needed and supported by adequate facilities, so that implementation can run in a directed manner and in accordance with the principles of good governance. This study discusses the accountability of fund management in Wonorejo Village, Lawang District, Malang Regency, East Java. The method used is qualitative descriptive analysis. Data analysis is carried out through data reduction, data presentation, and drawing conclusions. The results of the study indicate that accountability in village fund management in Wonorejo Village has been implemented well. Village finances are managed based on the principles of transparency, accountability, and participation, and are carried out in an orderly and disciplined budget. The principle of accountability can be seen through the reporting prepared for each fiscal year and the existence of village deliberations involving all components of the community. As a follow-up, it is recommended to use online systems and application-based financial management to improve accountability and transparency of reports.
Accountability of Donation Receipts in Child Social Welfare Institutions: Akuntabilitas Penerimaan Donasi Di Lembaga Kesejahteraan Sosial Anak (LKSA) Robbani Singosari Malang Arum Kusuma Dewi; Syamsul Bahri; Endah Puspitosarie
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.520

Abstract

Donation-based non-profit organizations require a robust accountability system to maintain public trust and maintain the institution's sustainability. The Child Welfare Institution (LKSA) relies heavily on public donations to fund childcare, education, and development programs. Following the COVID-19 pandemic, the uncertainty of government assistance has increased reliance on individual donors, making accountability for donation receipts and management even more crucial. This study aims to analyze the implementation of accountability for donation receipts and management at LKSA Robbani Singosari, Malang Regency. The study used a qualitative descriptive approach, collecting data through in-depth interviews, observations, and documentation studies of financial records and activity reports. The results indicate that LKSA Robbani has implemented routine recording of donation receipts, e-receipt issuance, internal financial documentation, and publication of activity reports through social media. However, limitations remain in the preparation of structured and standardized periodic financial reports. Strengthening the reporting system and improving transparency mechanisms are recommended to increase donor trust and the institution's sustainability. This study contributes to the development of accountability practices in donation-based social institutions.
A Case Study of Tax Avoidance in Food and Beverage Companies from the Aspects of Corporate Social Responsibility and Company Size: Studi Kasus Penghindaran Pajak Pada Perusahaan Pangan dan Minuman Dari Aspek Corporate Social Responsibility dan Ukuran Perusahaan Siswanti Siswanti; Untung Wahyudi; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.525

Abstract

This case study aims to analyze the influence of corporate social responsibility (CSR) and company size on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study was conducted using a quantitative approach with secondary data. The data sample consisted of 148 companies selected using a purposive sampling method. Data were analyzed using descriptive analysis, multiple linear regression, and panel data regression supported by classical assumption tests, multicollinearity tests, and heteroscedasticity tests using EViews 10 software. The results of the study indicate that CSR and company size simultaneously have a significant effect on tax avoidance. Partially, CSR has a negative effect on tax avoidance, while company size has a positive effect on tax avoidance. These findings emphasize the importance of integration between CSR and fiscal compliance in corporate governance practices. These results can be applied as a basis for formulating strategies to improve corporate integrity and accountability in supporting the national tax system.
Empowerment of the Dahlia Farmers Group in the Introduction and Development of Lemongrass as a Mosquito Repellent for Dengue Fever Agents: Pemberdayaan Masyarakat Kelompok Tani Dahlia Dalam Pengenalan Dan Pengembangan Serai Wangi Sebagai Reppelent Nyamuk Untuk Pencegahan penyakit DBD Noviana Mery Obenu; Janrigo Klaumegio Mere; Maria Magdalena Kolo; Yolanda Getrudis Naisumu; Eduardus Edi; Matius Stefanus Batu
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 3 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i3.504

Abstract

Dengue Hemorrhagic Fever (DHF) is a disease caused by the dengue virus, transmitted through the bite of the Aedes aegypti mosquito. The high number of DHF cases is influenced by a weak immune system and high mosquito population density. People generally use synthetic insecticides to prevent mosquito bites, but long-term use, such as mosquito coils and lotions containing DEET, has the potential to cause side effects. Therefore, safer and more environmentally friendly alternatives are needed, such as botanical insecticides. Citronella (Cymbopogon nardus L.) is one plant that has the potential to be a mosquito repellent because it contains the compounds geraniol, citronellal, and citronellol. Although some members of the Dahlia farmer group have citronella plants in their yards, their use as a mosquito repellent has not been optimized. Community Service (PKM) activities are carried out through outreach and training on making bio-spray from citronella as a mosquito repellent for dengue prevention. This activity aims to educate the public, especially housewives who are members of the Dahlia farmer group, about the dangers of dengue fever, the risks of long-term use of chemical insecticides, and the development of plant-based bio-sprays as an alternative solution to reduce the number of dengue fever transmissions.
Improving Cattle Farmers Knowledge of Animal Weight Monitoring Using IoT: Peningkatan Pengetahuan Peternak Sapi dalam Monitoring Berat Badan Hewan Ternak Berbasis IOT Wahyu Andi Saputra; Muhamad Azrino Gustalika; Faizah Faizah; Silvia Van Marsally; Dedy Agung Prabowo; Fahrudin Mukti Wibowo
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 3 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i3.536

Abstract

The Mukti Mandiri Livestock Group is located in Karanggitung Village, Banyumas Regency. This group focuses on beef cattle farming. Currently, the group faces various obstacles, including the lack of ability to accurately calculate cattle weight. This causes the group to often rent scales or entrust their cattle to other cattle groups to determine their weight. Furthermore, the Mukti Mandiri Group often chooses to estimate the weight of cattle due to the high rental price of scales. This impacts the selling price of cattle to collectors, resulting in farmers only earning a small profit. Therefore, a weighing device is needed to assist the Mukti Mandiri Livestock Group. This community service activity was carried out in order to provide IoT (Internet of Things)-based weighing devices to facilitate the cattle weighing process. The activity consisted of 5 stages: socialization, technology implementation, training, mentoring and evaluation, and the sustainability of the community service program. The results of this community service showed that 51% of respondents answered strongly agree, 46% agreed, and 3% quite agreed, in terms of increasing the knowledge of livestock farmers regarding the community service activity and the use of IoT-based weighing devices. It is hoped that this community service activity can continue in the management aspect for RPH (Animal Slaughterhouse) and Juleha (Halal Slaughterhouse) so that it can encourage participation from other livestock breeders in the use of technology in the livestock sector.
Revenue Recognition Case Study Based on Financial Accounting Standards Statements at PT. Prambanan Dwipaka: Studi Kasus Pengakuan Pendapatan Berdasarkan Pernyataan Standar Akuntansi Keuangan Pada PT. Prambanan Dwipaka Sofia Azizatun Niza; Khojanah Hasan; Zaenuddin Zaenuddin
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 3 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i3.539

Abstract

The construction sector is characterized by complex, long-term contracts and uncertainty, making revenue recognition a critical aspect for the reliability of financial statements. Since the enactment of Statement of Financial Accounting Standards (PSAK) 72 in 2020 as an adoption of International Financial Reporting Standards (IFRS) 15, construction companies in Indonesia are required to align their accounting practices with the principles of control and performance obligations. This case study examines the implementation of PSAK 72 at PT. Prambanan Dwipaka using a qualitative approach through interviews, observations, and document analysis. The study results indicate that the company has attempted to systematically implement the five stages of PSAK 72, although it still faces obstacles in identifying performance obligations and allocating transaction prices due to contract changes and inter-departmental coordination. This case study enhances understanding of PSAK 72 implementation in the construction sector, particularly regarding the role of organizational factors in accounting decision-making. PT. Prambanan Dwipaka has demonstrated efforts to implement the standard, but still requires improvements in documentation and internal controls. Future case studies are recommended to involve more companies to provide a more comprehensive picture of PSAK 72 implementation in Indonesia.
Potential Noise Intensity from Heavy Equipment during the Construction Phase of the Campus in Surabaya: Potensi Intensitas Kebisingan Dari Alat Berat pada Tahap Konstruksi Kampus di Kota Surabaya Afif Rasendriya Haryu; Galang Eigy Hermawan; Tuhu Agung Rachmanto
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 3 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i3.541

Abstract

Educational facilities are one of the public service facilities in developing and improving the quality of human resources. Over time, educational facilities continue to experience improvements, one of which is the campus. Campus improvements are inseparable from the development process that will have an impact on the surrounding environment. One of the impacts is noise. Noise if not handled properly will disrupt activities and public health. This study aims to identify the heavy equipment used in the construction phase of the XYZ campus, estimate the noise levels generated and received by receptors and plan appropriate impact management for the local community. The study method is a qualitative descriptive analysis with the data used in the form of primary and secondary data. Data analysis is in the form of mathematical calculations and comparisons with noise quality standards. The heavy equipment used are trucks, excavators, dozers, and cranes. The results of the estimated noise level received by receptors in the mobilization-demobilization activities of heavy equipment & materials are 73.25 dB(A), land preparation is 73.85 dB(A), and building construction work is 75.85 dB(A). According to the Minister of State for the Environment Decree No. 48 of 1996, the noise intensity of the three construction activities slightly exceeds the residential quality standards. Management or mitigation measures have been planned, including limiting operating hours, installing fences at least 2 meters high, and regular heavy equipment maintenance. After management, the estimated noise levels received by the receptors for each activity are 55.55–58.15.
Implementation of Jolly Box and Inventory Classification Analysis for Inventory Loss Prevention at PT DSV Solutions Indonesia, Margomulyo Surabaya Site: Analisis Penerapan Jolly Box dan Classification Inventory Analysis terhadap Pencegahan Loss Inventory PT DSV Solutions Indonesia Site Margomulyo Surabaya Rizki Dwi Saputra; Hafid Syaifullah
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 3 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i3.542

Abstract

Effective storage system management is a crucial aspect in supporting smooth operational activities and maintaining accurate inventory data in the warehouse environment. At the warehouse of PT DSV Solutions Indonesia Site Margomulyo Surabaya, the goods picking process still faces several obstacles, including the use of conventional cardboard that does not support storage order, difficulties in differentiating products with similar characteristics in high-moving SKUs (Stock Keeping Units), and daily demand fluctuations that increase the potential for picking errors, stock discrepancies, and inventory loss. These problems have an impact on decreasing the Overall Warehouse Efficiency (OWE) value. This study aims to analyze the effect of implementing a Jolly Box system integrated with stock classification on increasing OWE and reducing the risk of inventory loss. The study results showed improvements in all OWE indicators, including availability through reduced operational downtime due to sudden reorganizations, performance through zoning of product lines based on movement levels, and quality through reduced risk of picking errors. Furthermore, the system implementation was able to reduce lean waste in the form of defects and unnecessary motion by up to 68% of the total factors causing inventory loss. To ensure the sustainability of the achieved results, regular monitoring of transaction data, routine cycle count implementation, and adjustment of container capacity are required according to the development of managed SKUs.

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