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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH KABUPATEN BANTUL Jayanti Mandasari; Zulkifli Zulkifli
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 5 No 1 (2018): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v5i1.44

Abstract

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).
Prarancangan Pabrik Akrolein Dari Gliserol Menggunakan Dengan Desain Alat Utama Evaporator Gliserol (EV-101) Pada Proses Reaksi Dehidrasi Gliserol Jayanti Mandasari
Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Vol 8 (2021): Edisi 1 Januari s/d Juni 2021
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Acrolein (2-propenal / C3H4O / CH2 = CHCHO)) is the simplest unsaturated aldehyde compound. The main characteristic of acrolein is its high reactivity due to the conjugation of the carbonyl group with the vinyl group. The uses of acrolein include protecting liquid fuels from microorganisms, making the essential amino acid methionine and as a good separatorand dispersing agent, widely used in the ceramic, paper and electroplating industries. Currently acrolein is produced commercially mainly using the propylene oxidation method. However, producing acrolein with glycerol as raw material is more promising in terms of cost and renewability. The effective utilization of the glycerol by-product from biodiesel production can reduce the cost of biodiesel production and thereby increase the developmentof the biodiesel industry. The main design tool is the evaporator (EV-101) which serves to concentrate glycerol to a purity of 98% as a raw material in the acrolein manufacturing process. This design is carried out in several steps, namely collecting data sources to support the establishment of the factory, calculating the mass and energy balance, calculating the network of heat and mass exchangers as well as analyzing and designing the glycerol evaporator and supporting accessories. The operating conditions for evaporator 101 (EV-101) are with a feed temperature of 107.7 ℃ and a pressure of 1 bar and a steam temperature of 200 ℃. The type of evaporator used is the Long Tube Vertical Evaporator.Keywords: Acrolein, biodiesel, energy balance, evaporator, glycerol.
Konsep Penanganan Bencana Banjir pada Perumahan Perumnas Manggala Kota Makassar Mimi Arifin; Abdul Rachman Rasyid; Ananto Yudono; Shirly Wunas; Slamet Trisutomo; M. Yamin Jinca; Mukti Ali; Ihsan -; Arifuddin Akil; Wiwik Wahidah Osman; Yashita Kumala Dewi Sutopo; Sri Aliah Ekawati; Muhammad Fathien Azmy; Gafar Lakatupa; Sri Wahyuni; Laode Muhammad Asfan Mujahid; Jayanti Mandasari; Suci Anugrah Yanti; Andi Nada Zahirah; Isratilla Natasya; Ninik Dwi Resky; Ana Dian Ayu
JURNAL TEPAT : Teknologi Terapan untuk Pengabdian Masyarakat Vol 4 No 2 (2021): Community Empowerment through Health Awareness in the New Normal
Publisher : Faculty of Engineering UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25042/jurnal_tepat.v4i2.196

Abstract

Perumnas Manggala or known as Perumnas Antang Block 10 is one of the housing and settlement areas that are prone to flooding. The purpose of this community service activity is to socialize flood disaster management by first identifying the characteristics of the causes of flooding and developing a concept with the community regarding flood management in residential areas. Methods of implementing community service. The data collection techniques are observation, documentation, and interviews, while the data analysis techniques are descriptive qualitative, and spatial analysis. The data collected is used in drafting the concept of flood management in the form of socialization and discussions with the community, community leaders, and the academic community. The results of service activities are in the form of the concept of flood management through preventive efforts to minimize flood disasters at Perumnas Antang Block 10, namely making infiltration wells, planting vegetation, managing drainage and waste systems. Adaptive and curative efforts are in the form of developing disaster response groups as preparation management in dealing with disasters that routinely occur every year. The results of the socialization show a significant level of change by the community where the level of interest in community participation and understanding of the concept of flood management increases. The community actively participates in discussions and expresses its willingness to participate in disaster mitigation activities. The discussion also showed that the community had high hopes for government assistance, both morally and materially, as well as disaster response training.
SOSIALISASI DAN PELATIHAN MERENCANAKAN KEUANGAN KELUARGA PADA PERSATUAN WANITA PATRA PERTAMINA FUEL TERMINAL BADAS SUMBAWA Fahlia; Jayanti Mandasari; Agus Wahyudi; Ayu Levia Tryana
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 6 No. 3 (2022): Jurnal Panrita Abdi - Juli 2022
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v6i3.14731

Abstract

Household financial planning is one of the government programs listed as the Financial Literacy Strategy Plan from the Financial Services Authority (OJK). Activities in this service provide knowledge in managing family finances. The target audience is 15 people from the association of women's unions at Pertamina's badas fuel terminal consisting of various types of work, such as entrepreneurs, lecturers, and so on. The method of activity is to provide knowledge in managing family financial planning including budgeting expenditures and savings. Materials will be delivered using online socialization and training methods. The result of this activity which is the conclusion of this service is that mothers are able to prepare financial planning by setting the expenditure and savings budget. --- Perencanaan keuangan rumah tangga merupakan salah satu  program pemerintah yang tercantum sebagai Rencana Strategi Literasi Keuangan dari Otoritas Jasa Keuangan (OJK). Tujuan pengabdian ini memberikan pengetahuan dalam mengatur keuangan keluarga. Khalayak sasaran adalah 15 orang dari perkumpulan ibu-ibu  persatuan wanita patra pertamina fuel terminal badas yang terdiri dari beragam jenis pekerjaan seperti, wirausahawan, dosen, dan lain sebagainya. Metode kegiatan adalah memberikan pengetahuan dalam mengatur perencanaan keuangan keluarga meliputi pengaturan anggaran pengeluaran dan tabungan. Materi akan disampaikan dengan metode sosialisasi dan pelatihan secara daring. Hasil kegiatan yang merupakan simpulan pengabdian ini adalah ibu-ibu mampu menyusun perencanaan keuangan dengan melakukan pengaturan anggaran pengeluaran dan tabungan.
Implementasi Kompetensi Pedagogik Guru Dalam Mengelola Pembelajaran Di SD Negeri 2 Fajar Indah Kabupaten Bangka Selatan Jayanti Mandasari; Edy waluyo; eva harista
LENTERNAL: Learning and Teaching Journal Vol 1 No 1 (2020): LENTERNAL: Learning and Teaching Journal
Publisher : IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.934 KB) | DOI: 10.32923/lenternal.v1i1.1275

Abstract

Diambilnya permasalahan ini berdasarkan pertimbangan bahwa saat ini sangat dibutuhkan seorang guru yang memiliki kompetensi pedagogik yang baik sehingga dapat mengimplementasikan kompetensi yang dimiliki di sekolah dengan baik. Dari apa yang dilakukan guru-guru di SD Negeri 2 Fajar Indah menggambarkan bahwa implementasi dari kompetensi pedagogik guru berjalan sesuai dengan yang diharapkan. Jenis penelitian ini adalah penelitian lapangan yang dianalisis secara deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa implementasi kompetensi pedagogik guru dalam mengelola pembelajaran di SD Negeri 2 Fajar Indah Kabupaten Bangka Selatan telah terlaksana dengan cukup baik. Hal ini berdasarkan adanya indikator kompetensi pedagogik guru yang belum dilaksanakan dengan baik oleh beberapa guru di kelas: pertama kurangnya pemahaman guru dalam pengaturan kelas berdasarkan karakteristik peserta didik, kedua kurangnya pemahaman guru pada indikator pengaturan proses pembelajaran dan aktivitas yang bervariasi, ketiga guru menyusun silabus sesuai dengan tujuan kurikulum, keempat guru belum melakukan aktivitas pembelajaran secara bervariasi dan kurang memanfaatkan alat bantu mengajar, kelima guru menanggapi setiap pertanyaan dari peserta didik dengan tepat dan efektif. Keenam, penilaian yang sudah disusun serta dilaksanakan oleh setiap guru. Ketujuh, terbatasnya jenis ekstrakurikuler di sekolah. Faktor pendukung implementasi kompetensi pedagogik diantaranya pengalaman guru, disiplin, pengembangan kompetensi guru
Sosialisasi Kesiapsiagaan Masyarakat dan Arahan Pencegahan Bahaya Kebakaran di Kawasan Permukiman Padat Penduduk (Studi Kasus: Kelurahan Pannampu Kecamatan Tallo Kota Makassar) Wiwik Wahidah Osman; Mimi Arifin; Arifuddin Akil; Mukti Ali; Sri Aliah Ekawati; Abdul Rachman Rasyid; Yashinta Kumala Dewi Sutopo; Gafar Lakatupa; Jayanti Mandasari; Gianne Aprilia Triasnita
JURNAL TEPAT : Teknologi Terapan untuk Pengabdian Masyarakat Vol 5 No 2 (2022): Mengembangkan Kehiodupan Masyarakat melalui Kesatuan dan Kekuatan
Publisher : Faculty of Engineering UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25042/jurnal_tepat.v5i2.293

Abstract

One of the problems that often occurs in densely populated settlements is fire disasters which can cause material losses and also cause casualties. Dense settlements in Pannampu Village areas that have a high frequency of fire occurrences. The purpose of this community service activity is to disseminate community preparedness and direct fire prevention in dense residential areas. The partner areas in RW 04 Pannampu Village, Tallo District, Makassar City. Data collection techniques are observation, documentation, and interviews. The data analysis techniques are descriptive qualitative analysis, quantitative and spatial analysis. The data collected is used in the preparation of directives in the form of socialization and discussions with the community, community leaders and the academic community. The results of service activities produce 5 factors that affect the level of fire vulnerability in a settlement, namely building density, building materials, road width, affordability of water sources and fire stations. There are also 6 scenarios of evacuation routes from 4 points of vulnerable locations to Temporary Evacuation Places (TES), and 4 fire extinguishers that can be used as a basis for consideration in choosing the right evacuation route. Adaptive and curative efforts are in the form of developing disaster response groups as preparation management in dealing with fire disasters. The socialization results showed a significant level of change by the community where the level of interest in community participation and understanding of the concept of handling fire hazards increased. Before the activity was carried out, the level of understanding of the concept of fire disaster management/mitigation was 35.5%, but after the socialization activity was carried out it increased to 75.8%. Thus there is an increase in public understanding of 40.3%. This shows that the output of the socialization of community preparedness for fire disasters was successful.
Sosialisasi Mitigasi Bencana Banjir dengan Melibatkan Peran Serta Masyarakat di Pesisir Danau Tempe Kabupaten Wajo Mukti Ali; Sri Aliah Ekawati; Ariuddin Akil; Mimi Arifin; Ihsan Ihsan; Wiwik Wahidah Osman; Yashinta K. Dewi; Abdul Rachman; Isfa Sastrawati; Marly Valenti P; Venny Veronica N; Laode Muh. Asfan Mujahid; Gafar Lakatupa; Sri Wahyuni; Jayanti Mandasari; Suci Anugrah Yanti; Dewa Sagita Alfadin N; Muh. Fachrul Razy; Masfirah Sriwulandari
JURNAL TEPAT : Teknologi Terapan untuk Pengabdian Masyarakat Vol 6 No 1 (2023): Kesadaran Teknologi untuk Mengatasi Permasalahan Kemasyarakatan
Publisher : Faculty of Engineering UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25042/jurnal_tepat.v6i1.294

Abstract

The coastal of Lake Tempe is located in Watallipue Village, Wajo Regency, which is one of the flood-prone residential areas. The flood disaster that occurred in the coastal area of Lake Tempe caused various problems to arise both from physical and non-physical aspects. Flooding in Watallipue Village occurs almost every year due to the overflow of Lake Tempe and surrounding rivers with heights ranging from 1m to 5m. Based on field observations, 100% of the coastal communities of Lake Tempe have been affected by floods. At the time of the flood, people living in a radius of 50-100m from the river bank were evacuated to a safe place because the flood reached a height of 5-6m. The purpose of this community service activity is to socialize flood disaster mitigation by involving community participation. The implementation method is in the form of community service. Data collection techniques are observation, documentation and interviews. The data analysis techniques are descriptive qualitative and spatial. As a first step, interviews and questionnaires were distributed to 56 respondents to determine the level of understanding of flood mitigation. Initial interviews showed only 23 of the 56 communities knew of the efforts that could be made in mitigating the impact of flooding. In addition, there are only 12 people who know the importance of signs, evacuation routes and temporary evacuation sites. Based on these conditions, socialization was carried out in the form of FGDs related to the concept of disaster mitigation by involving the community. The form of implementation of this concept is that the community plays a role in determining evacuation routes during floods, determining evacuation points in the area around the residence and compiling efforts to reduce the risk of flooding in the coastal area of Lake Tempe. The community conveyed that they were active in discussions and had high hopes for the government's assistance in efforts to mitigate flood disasters on the shores of Lake Tempe. The results of this activity show an increase in public understanding of flood mitigation. The post-test results showed that 56 respondents (100%) understood the efforts that can be made in reducing the impact of flood disasters and the importance of providing signs, evacuation routes and temporary evacuation sites.