Articles
<![CDATA[THE (UN) SPECTACULER ETHICS FOR THE ACCOUNTANT: THE HOLY QUR'AN AS A GUIDELINES, "TUNJUK AJAR MELAYU" ANSWERED ]]>
<![CDATA[Andi Irfan]]>
<![CDATA[ Islam Futura Vol 18, No 2 (2019): Jurnal Ilmiah Islam Futura ]]>
Publisher : <![CDATA[Universitas Islam Negeri Ar-Raniry ]]>
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DOI: 10.22373/jiif.v18i2.3299
<![CDATA[The postmodern world is a reality that is beginning to have a powerful influence in our lives today. Postmodern thoughts create a pessimistic attitude and uncare about life. Ethics thoughts developed include classic ethical streams derived from Greek philosophers' thought, contemporary ethics from medieval European thinkers until the 20th century, as well as the ethical flow of Islamic religious thought which always refers to the Holy Qur'an and As-Sunnah. Bauman (1993) offers morality without code of conduct by restoring morals to the rights and dignity of human beings. The view of Bauman (1993), universality in postmodern perspective is concerned only with the problem of globalization relating to information, technology and economics rather than ecumenical politics, culture and moral authority. Malay ethics forms a personal character and a positive characteristic of Malay people. It becomes very important to create attitudes, behaviors, ethos, and habits that focus on positive work values. The ethics of the profession which is guided by the accountant must be mirrored and follow in the footsteps of the prophet Muhammad SAW who can always be trusted by his people and business partners.]]>
<![CDATA[Pelatihan Pembuatan Pupuk Organik pada Kelompok Masyarakat Kepenghuluan Bagan Sinembah Timur ]]>
<![CDATA[Andi Irfan]]>;
<![CDATA[Dessyka Febria]]>;
<![CDATA[Desrir Miftah]]>;
<![CDATA[Indrawati Indrawati]]>;
<![CDATA[Febri Rahmi]]>
<![CDATA[ COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/comsep.v2i3.162
<![CDATA[Community service aims to introduce and train community groups to be able to make organic fertilizer using household waste. This training was carried out at the Bagan Sinembah Timur Community Group (Pokmas). Pokmas were formed by the Kepenghuluan to advance the people's economy. Introduction and training on how the community uses household waste that no longer has economic value to turn it into organic fertilizer. This training is expected to reduce the community's dependence on inorganic fertilizers. Training on Making Organic Fertilizer in thet Bagan Sinembah Timur Community Group using participatory learning methods. In its implementation, the Bagan Sinembah Timur Kepenghuluan Community Group was very enthusiastic in participating in this training to become organic fertilizer, after the training they were immediately able to practice making fertilizer independently. The organic fertilizer produced will help the community to further increase agricultural yields and can help farmers in the scarcity of fertilizers.]]>
<![CDATA[SUATU KAJIAN KONSEPTUAL: UPAYA ISLAMISASI AKUNTANSI SEBAGAI JALAN MENUJU ILLAHI ]]>
<![CDATA[Andi Irfan]]>
<![CDATA[ JURNAL AL-IQTISHAD Vol 18, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sultan Syarif Kasim Riau ]]>
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DOI: 10.24014/jiq.v18i1.16836
<![CDATA[Belenggu kapitalisme sudah memberikan sumbangan terbesar bagi perkembangan akuntansi yang materialistic hingga sekarang ini sehingga perkembangan akuntansi sekarang ini seolah tidak bisa terlepas dari belenggu kapitalisme. Manusia sebagai makhluk ciptaan-Nya beserta alam semesta ini dan sebagai wakil Allah dimuka bumi ini agar mampu menjaga, memelihara alam semesta ini untuk kesejahteraan umat manusia dan segala isi semesta ini. Jati diri manusia sebagai seorang yang menjaga, memelihara dan selalu merasa ada yang mengawasi dan mengetahui yang dikerjakan, mengetahui yang dipikirkan, mengetahui yang dirasakan dan mengetahui setiap langkap dan perjalanan hidup manusia. Ini yang dinamakan sebagai jatidiri seorang yang “muhaimin”. Dalam jati diri “muhaimin” terdapat unsur menjaga, memelihara, mengawasi yang menjadi fondasi untuk memperoleh rahmat Allah berupa “Laporan Akuntabilitas Pengelola kepada Allah”. Laporan ini sebagai pengewantahan dari konsep “muhaimin” dalam unsur menjaga, memelihara dan mengawasi.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN TERHADAP HUBUNGAN ANTARA KOMPENSASI DAN MOTIVASI KERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING DALAM INVESTASI BERTAHAP: STUDI EKSPERIMEN ]]>
<![CDATA[Desrir Miftah]]>;
<![CDATA[Andi Irfan]]>
<![CDATA[ Solusi Vol 11, No 3 (2012) ]]>
Publisher : <![CDATA[Universitas Semarang ]]>
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DOI: 10.26623/slsi.v11i3.2011
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ukuran perusahaan terhadap hubungan antara kompensasi dan motivasi kerja dengan kepuasan kerja sebagai variabel intervening dalam investasi bertahap, Subjek dalam penelitian ini merupakan mahasiswa Jurusan Akuntansi S1 yang diproksikan sebagai Manajer Perusahaan. Mahasiswa yang dipilih sebagai subjek adalah mahasiswa yang telah menyelesaikan lebih 120 SKS dari 156 SKS yang wajib diselesaikan.Penelitian ini dalam bentuk eksperimen dengan design 3 x 2 between subject. Eksperimen dirancang dengan menggunakan satu perlakuan dalam tiga kondisi yang berbeda. yaitu: low compensation. middle compensation dan high compensation dan small firm serta big finn. Untuk mengurangi pengaruh variabel ekstemal yang dapat mengganggu validitas internal hasil penelitian maka eksperimen ini melakukan randomisasi terhadap kondisi perlakuan. Dalam hal ini, setiap partisipan hanya akan mengalami satu kondisi perlakuan saja dan akan berbeda dengan partisipan lain dan akan diukur kepuasan kerja.]]>
<![CDATA[HUBUNGAN BERAT BADAN LAHIR RENDAH DENGAN KEJADIAN STUNTING PADA ANAK USIA 10-36 BULAN DI KEPENGHULUAN BAGAN SINEMBAH TIMUR ]]>
<![CDATA[DESSYKA FEBRIA]]>;
<![CDATA[ANDI IRFAN]]>;
<![CDATA[INDRAWATI]]>;
<![CDATA[GUSMAN VIRGO]]>;
<![CDATA[TASRIANI]]>
<![CDATA[ Jurnal Ners Vol. 6 No. 2 (2022): OKTOBER 2022 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/jn.v6i2.7545
<![CDATA[Stunting is a condition of failure to thrive in children under five due to chronic malnutrition so that children are too short for their age. At present, there are around 162 million children under five years of age experiencing stunting. Several factors that influence the incidence of stunting include birth weight, birth length, gestational age and maternal parenting. Children who experience stunting since childhood will experience problems with slow motor development problems and lower levels of intelligence. The purpose of this study was to determine the relationship between LBW and the incidence of stunting in toddlers 10-36 months in Kepenghuluan Bagan Sinembah Timur. This type of research is quantitative with a cose control approach. Analysis of the data used is univariate and bivariate analysis using chi-square test. The results showed that 33% of children were born with low birth weight and 67% of children were born with normal weight. The results of statistical tests using chi-square analysis showed that the p-value was smaller than 0.05 (0.037 <0.05), meaning that there was a relationship between low birth weight and the incidence of stunting. It is recommended to health workers, cadres and related agencies to be more active and active in providing counseling to mothers to provide nutritious nutritional intake to toddlers]]>
<![CDATA[MEMBANGUN KESADARAN MASYARAKAT DALAM PEMELIHARAAN SANITASI LINGKUNGAN DI DESA BATU BELAH ]]>
<![CDATA[dessyka febria]]>;
<![CDATA[Andi Irfan]]>;
<![CDATA[Indrawati Indrawati]]>;
<![CDATA[Tasriani Tasriani]]>
<![CDATA[ COVIT (Community Service of Health) Vol. 2 No. 2 (2022): SEPTEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/covit.v2i2.9375
<![CDATA[This article provides an overview of public awareness and efforts to build public awareness in maintaining environmental sanitation. The majority of villagers do not have a landfill, which causes them to often experience environmental-based diseases such as diarrhea. the majority of the people of Batu Belah Village still dispose of household waste without sorting the waste first. Lack of public knowledge about the importance of protecting the environment so that people continue to carry out activities that damage the environment and their own health. Using the Participation Action Research (PAR) approach, this community service provides direct counseling to the community accompanied by discussion and question and answer sessions about efforts to maintain environmental sanitation and hygiene in order to create a clean and healthy environment. This service activity is expected to increase public awareness in managing organic waste into compost, form a waste bank initiated by the village to manage inorganic waste so that it has economic value and in the end can help the economy of the village community, especially Batu Belah Village Keywords: Environmental, Sanitation; community awareness]]>
<![CDATA[Parcipatory Action Research: Peningkatan Potensi Ekonomi Itak Kalamai Produk Khas Masyarakat Pujud ]]>
<![CDATA[Andi Irfan]]>;
<![CDATA[Dessyka Febria]]>;
<![CDATA[Renny Wulandari]]>;
<![CDATA[Siti Atika Fadilah]]>
<![CDATA[ ABDINE: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2022): ABDINE : Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Sekolah Tinggi Teknologi Dumai ]]>
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DOI: 10.52072/abdine.v2i2.448
<![CDATA[Itak Kalamai merupakan oleh-oleh khas Kepenghuluan Teluk Nayang Kecamatan Pujud yang terbuat dari ketan, santan, gula, biasanya dilakukan menjelang hari raya idul fitri secara gotong royong. Akhir-akhir ini terjadi pergeseran makna dari itak kalamai menjadi nilai ekonomis, tetapi potensi ini belum mampu dimaksimalkan oleh pelaku usaha tersebut. Pengabdian dilakukan di Kepenghuluan Teluk Nayang Kecamatan Pujud dan menggunakan Participatory action research Metode ini dilaksanakan melalui empat tahapan, yaitu: Perencanaan (plan), tindakan (action), pengamatan (observe), refleksi (reflect). Dalam implementasinya dilaksanakan produksi, pengemasan dan pemasaran melalui berbagai media. Hasil dari pengabdian adalah masyarakat diberi pengetahuan terkait kemasan dan cara pemasaran yang mampu memasarkan produk secara luas. Harapan dari pengabdi adalah pelaku usaha mampu mengaplikasikan pengetahuan yang diperoleh untuk kemajuan usaha dan meningkatkan perekonomian keluarga menjadi lebih baik.]]>
<![CDATA[PARADOKS BADAI PHK STARTUP: MENCAPAI SUSTAINABILITY DENGAN PENERAPAN AKUNTANSI MANAJEMEN ]]>
<![CDATA[Andi Irfan]]>;
<![CDATA[Dessyka Febria]]>;
<![CDATA[Rinda Fithriyana]]>
<![CDATA[ SHARING: JOURNAL OF ISLAMIC ECONOMICS, MANAGEMENT AND BUSINESS Vol. 2 No. 1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/sharing.v2i1.14928
<![CDATA[The potential for startups to grow is not in line with the success of the startup itself. Finance is one of the problems that causes startup failure. This article examines how efforts to achieve sustainability by applying management accounting to find solutions to startup layoffs. The method used is literature study through review of research results, scientific references, online and offline literature. The result of this article is that startups can consider using an Activity Based Budgeting (ABB) approach to be able to prepare better budgets going forward. one of the causes of failure is the mismatch between the products being developed and market needs, so the application of benchmarking can be considered to rise and develop the business. Using ERP software, startups can create efficiency in work and excel in service so that business goals are achieved.]]>
<![CDATA[Income Tax In Manufacturing Companies On The Indonesia Stock Exchange Viewed From Variables ]]>
<![CDATA[Vidya Muliyani]]>;
<![CDATA[Andi Irfan*]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 2 (2023) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v5i2.3737
<![CDATA[This study aims to determine the effect of cost of production, profitability, inventory, net sales and operating costs on corporate taxpayer income tax in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This type of research is quantitative. Sampling used a purposive sampling technique and a sample of 30 manufacturing companies in the basic and chemical industries were listed on the Indonesia Stock Exchange (IDX) for 2017-2020. The data analysis method was performed by panel data regression analysis with the help of the Eviews 10 statistical tool. The regression model used was the random effect model using the classical assumption test, hypothesis test, and r-squared test. The results showed that the cost of production, profitability, net sales, operating costs have a positive effect on corporate income tax. While inventory has no positive effect on corporate income tax. The R2 value indicates that the contribution of all independent variables in explaining the dependent variable is 87.54%, while the remaining 12.46% is explained by other variables not measured in this regression model.]]>
<![CDATA[UPAYA PENINGKATAN PENGETAHUAN SISWA-SISWI SDN 004 MAKMUR SEJAHTERA TENTANG SANITASI LINGKUNGAN SEKOLAH ]]>
<![CDATA[Dessyka Febria]]>;
<![CDATA[Sri Hardianti]]>;
<![CDATA[Milda Hastuty]]>;
<![CDATA[Andi Irfan]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/cdj.v4i2.15279
<![CDATA[Lingkungan sekolah merupakan salah satu tempat yang wajib menyelenggarakan sanitasi lingkungan, karena sekolah berperan menjadi pintu masuk dari perubahan perilaku sehat. Dalam rangka meningkatkan kualitas kesehatan anak didik serta kualitas lingkungan sekolah perlu diterapkan dan dikembangkan tentang sanitasi lingkungan sekolah. Kebersihan anak maupun kebersihan lingkungan memegang peranan penting pada tumbuh kembang anak baik fisik maupun psikisnya. Kebersihan anak yang kurang, akan memudahkan terjadinya penyakit diare pada anak. SD Negeri 004 Makmur Sejahtera terletak di Desa Makmur Sejahtera. Siswa-siswi masih banyak yang membuang sampah tidak pada tempatnya, siswa tidak mencuci tangan sebelum makan, dan siswa juga belum mengetahui manfaat dari kebersihan lingkungan sekolah dan rumah. Kurangnya pengetahuan dan kesadaran siswa-siswi dalam menjaga sanitasi lingkungan sekolah dan PHBS sehingga bisa menyebabkan terkena penyakit. Dengan kegiatan pengabdian masyarakat ini diharapkan dapat menurukan prevalensi kejadian diare dan meningkatkan pemahaman siswa-siswi tentang sanitasi lingkungan dan perilaku hidup bersih dan sehat di sekolah.]]>
