Open Journal System (OJS) Universitas Bengkulu
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Penggunaan Metode ABC (Activity Based Costing) Layanan Laboratorium Terpadu; Studi Kasus Di Fakultas Kedokteran Universitas Cenderawasih Jayapura, Papua: The Use of Activity-Based Costing (ABC) Methods in Integrated Laboratory Services: A Case Study at the Faculty of Medicine, Cenderawasih University, Jayapura, Papua
Get PDFAbstrakLaboratorium memiliki fungsi dan peran sangat penting terhadap kualitas hasil pembelajaran di Perguruan Tinggi. Hal ini membutuhkan tatakelola keuangan yang profesional, transparan, berkeadilan dan prioritas sesuai kebutuhan nyata di Laboratorium. Penggunaan metode konvensional memiliki berbagai kekurangan sehingga pemilihan metode ABC (Activity Based Cost) mampu memberikan berbagai keunggulan dalam menyusun perencanaan keuangan yang dibutuhkan. Tujuan penelitian untuk menghitung dan melakukan analisis total jumlah biaya yang dibutuhkan selama mahasiswa menjalankan studi di level kesarjanaan kedokteran. Dat dikumpulkan melalui wawancara nara sumber, data keuangan, dan observasi langsung untuk mendukung penyusunan semua aktivitas laboratorium secara nyata. Hasil penelitian membuktikan jumlah total biaya operasional setiap tahun di laboratorium terpadu mencapai Rp.1.376.000.000,- dengan beban biaya setiap mahasiswa sebesar Rp. 12.509.090,- untuk setiap tahun. Sehingga beban tarif yang harus diberikan setiap mahasiswa per bulan sebesar Rp. 1.042.424,-. Kesimpulan penelitian membuktkan bahwa metode ABC lebih efektif dan mampu menggambarkan kebutuhan operasional laboratorium pendidikan di Fakultas Kedokteran Universitas Cenderawasih. Penelitian memberikan manfaat praktis dan data pentinguntuk riset lanjutan khususnya topik perencanaan keuangan laboartorium berbasis aktivitas dan aspek pendukung lainnya
PENGENALAN DAN PENGGUNAAN SOFTWARE KIMIA UNTUK SISWA SMAN 2 BENGKULU TENGAH
No full textChemistry is one of the subjects that is still considered difficult and less interesting by most students, including those at SMAN 2 Bengkulu Tengah. The use of Chemistry Software has become one of the learning media solutions that can help students in learning chemistry. Therefore, an introduction to Chemistry Software was conducted for the students of SMAN 2 Bengkulu Tengah. This activity was carried out through an introduction and demonstration method and took place on September 26, 2025. Based on the results of the satisfaction questionnaire distributed, the majority of participants stated that the implementation of the introduction and use of Chemistry Software was interesting (74%) and very interesting (21%). In addition, the participants felt more motivated to learn chemistry and hoped that similar activities could be held again. Overall, this activity ran smoothly and was enthusiastically participated in by the students.
Keywords: Avogadro; IqMol; Computational Chemistry; HyperChemKimia merupakan salah satu mata pelajaran yang masih dianggap sulit dan kurang menarik oleh kebanyakan siswa termasuk oleh siswa di SMAN 2 Bengkulu Tengah. Pemanfaatan Software Kimia menjadi salah satu solusi sebagai media pembelajaran yang dapat membantu siswa dalam belajar kimia. Untuk itulah, maka dilakukan pengenalan Software Kimia kepada siswa SMAN 2 Bengkulu Tengah. Kegiatan ini dilakukan melalui metode sosialisasi dan demonstrasi dan berlangsung pada tanggal 26 September 2025. Dari hasil angket kepuasan yang diberikan, mayoritas peserta menyatakan bahwa pelaksanaan kegiatan pengenalan dan penggunaan Software Kimia ini menarik (74%) dan sangat menarik (21%). Di samping itu, peserta merasa lebih tertarik untuk belajar kimia dan berharap kegiatan seperti ini dapat dilakukan kembali. Secara keseluruhan, kegiatan ini berjalan dengan lancar dan diikuti secara antusias oleh peserta
Pemberdayaan Masyarakat Melalui Pelatihan Pembuatan Kompos dengan Memanfaatkan Limbah Pelepah Sawit di Pematang Gubernur
Get PDFPalm oil frond waste is a type of agricultural waste that is quite abundant in Pematang Gubernur Village, Muara Bangkahulu District, Bengkulu City. To date, this waste has not been optimally utilized and tends to be discarded, thus potentially polluting the environment. This community service activity aims to improve community knowledge and skills in processing palm oil frond waste into compost through hands-on training (learning by doing). The implementation method includes identifying partner needs, counseling, technical training in composting, practical assistance, as well as evaluation and follow-up. The results of the activity show an increase in community knowledge and skills in composting, the formation of compost products resulting from the training, the development of training modules, and the formation of community-based compost processing groups. This activity proves that utilizing palm oil frond waste can be an environmentally friendly solution while supporting community food security.Limbah pelepah sawit merupakan salah satu jenis limbah pertanian yang jumlahnya cukup melimpah di Kelurahan Pematang Gubernur, Kecamatan Muara Bangkahulu, Kota Bengkulu. Selama ini, limbah tersebut belum dimanfaatkan secara optimal dan cenderung dibuang, sehingga berpotensi mencemari lingkungan. Kegiatan pengabdian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan masyarakat dalam mengolah limbah pelepah sawit menjadi pupuk kompos melalui pelatihan berbasis praktik langsung (learning by doing). Metode pelaksanaan meliputi identifikasi kebutuhan mitra, penyuluhan, pelatihan teknis pembuatan kompos, pendampingan praktik, serta evaluasi dan tindak lanjut. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan masyarakat dalam pembuatan pupuk kompos, terbentuknya produk kompos hasil pelatihan, tersusunnya modul pelatihan, serta terbentuknya kelompok pengolah kompos berbasis masyarakat. Kegiatan ini membuktikan bahwa pemanfaatan limbah pelepah sawit dapat menjadi solusi ramah lingkungan sekaligus mendukung ketahanan pangan masyarakat
The Role of Agribusiness Competencies in Strategic Decision-Making for Millennial Farmers in Kubu Raya Regency
Get PDFMillennial farmer' management decisions are influenced by their agribusiness competencies. Farmers are constantly faced with decision-making on what and how to produce it. Both controllable internal and uncontrollable external factors constrain farmers' decision-making process. Meanwhile, millennial farmers will need to act as the driving force of agriculture in the future. Millennial farmers require sufficient agribusiness skills to manage their farms effectively. This study examines the competencies of millennial farmers in agribusiness, their managerial decision-making process, and the relationship between these competencies and organizational decisions. The agribusiness competency variables studied are based on agribusiness subsystems, including input supply, production process, product processing, marketing, and supporting subsystems. This study included all millennial farmers in Kubu Raya Regency. The sample was determined to be 150 samples using purposive sampling. A selected sample of millennial farmers aged 19-39 years old. The analysis used interval class category analysis with three categories: good, moderate, not good, and Spearman rank correlation analysis. Results of the analysis show that millennial farmers have moderate agribusiness competencies and managerial decision-making processes. There is a strong positive correlation between agribusiness competencies and managerial decision-making processes. The government should enhance millennial farmers' agribusiness skills by providing infrastructure, facilities, and marketing, finance, and product processing training while collaborating with academics to develop technology and innovation
Exploring Muhammadiyah Youth Interest in Agripreneurship Transformation in Sidenreng Rappang Regency: Insights from the Theory of Planned Behavior
Get PDFMuhammadiyah youth have an excellent opportunity to be involved transforming of young agropreneurs in the agricultural sector by utilizing land assets. The purpose of this study is to explore the interest of Muhammadiyah youth in transforming into young agropreneurs in Sidenreng Rappang Regency using the Theory of Planned Behavior to analyze the influence of attitudes, subjective norms, and perceived behavioral control on intentions and behavior. Research methods include purposive sampling, observation, interviews, and Structural Equation Model (SEM) analysis with 100 respondents. The results showed that attitude directly and significantly influences behavior, while subjective norms and perceived behavioral control influence behavior through intention. The findings suggest that increasing positive attitudes and strengthening subjective norms are essential for forming solid intentions, increasing participation in agropreneurship. This research provides important insights for designing training programs and policies that support Muhammadiyah youth interest in the agricultural sector, which impacts the economic productivity and welfare of Muhammadiyah cadres in Sidenreng Rappang District
Typology of Access to Land Resources and Socio-Ecological Dynamics in the Coastal Community of Pasaran Island, Lampung Province, Indonesia
Get PDFDifferences in land access on Pasaran Island reflect complex inequalities between local and migrant groups, and between communities with different economic power. The social-ecological dynamics involved control of land resources and reclamation. The absence of appropriate regulations has led to tensions. Using a qualitative method using in-depth interviews with 14 informants. Informant selection based on purposive sampling technique based on criteria, primary data was collected from 14 informants who were directly involved in the social-ecological dynamics created on Pasaran Island, including the Local Government (Marine and Fisheries Office of Bandar Lampung City and Land Office of Bandar Lampung City), Head of Village, Head of Neighborhood Association, Local Community (Bugis), Migrant Community (Cirebon and Indramayu), and Community Leaders. Data collection was closed after data saturation was reached when no more new information emerged, and the data collected as a whole formed a complete story. This research explores issues of access struggle and social-ecological dynamics within the framework of access theory. Based on understanding these land access and socio-ecological dynamics, the government can take more appropriate steps to manage resources, prevent conflict, and support environmental sustainability and community welfare on Pasaran Island
The Influence of Financial Performance and Environmental, Social, Governance (ESG) Score on Stock Return
Get PDFThis research aims to thoroughly examine the influence of financial performance and Environmental, Social, Governance (ESG) score on stock return. The study analyze how these financial and non-financial factors influence stock price movements and investor decision-making. This research sample consists of 47 companies from financial industry especially the banking subsector that are listed on the Indonesia Stock Exchange (IDX) during the period between 2020 and 2023. To analyze the relationships between the variables under study, multiple linear regression is employed as the primary analysis technique for the data, allowing for the systematic evaluation of the influence of financial performance and other relevant factors on stock returns, as well as the testing of the proposed research hypotheses. The result reveal that the solvability ratio, as indicated by CAR, the activity ratio measured by TATO, and ESG score have a significant positive impact on stock return. Meanwhile, liquidity ratio, represented by LDR and profitability ratio, measured by ROE, has no impact on stock return
S, Salsa Dilla Eka Pengaruh Model CTL (Contextual Teaching and Learning) Berbantuan Video Pembelajaran Terhadap Sikap Pedulu Lingkungan dan Hasil Belajar Siswa Materi Keanekaragaman Hayati di Kalimantan: Pengaruh Model CTL (Contextual Teaching and Learning) Berbantuan Video Pembelajaran Terhadap Sikap Peduli Lingkungan dan Hasil Belajar Siswa Materi Keanekaragaman Hayati di Kalimantan Kelas VII SMPN 22 Samarinda
No full textThis study aimed to determine the effect of the CTL (Contextual Teaching and Learning) model assisted by learning videos on environmental awareness and student learning outcomes in biodiversity material in Kalimantan class VII SMPN 22 Samarinda. This study was designed to evaluate how independent factors (X) affect dependent factors (Y). This study used a pretest-posttest control group research design and quantitative quasi-experimental methodology. In environmental awareness attitudes, a t-test was obtained with a significance value of 0.003 <0.005 and the N-gain test results were 0.66 in the moderate category. In learning outcomes, a t-test was obtained with a significance value of 0.001 <0.05 and the N-Gain test results were 0.68 in the moderate category. Thus, it is known that Ha is accepted and H0 is rejected or the use of the CTL model assisted by learning videos has a significant effect on environmental awareness and learning outcomes in biodiversity material in Kalimantan class VII SMPN 22 Samarinda.Penelitian ini bertujuan untuk mengetahui pengaruh model CTL (Contextual Teaching and Learning) berbantuan video pembelajaran terhadap sikap peduli lingkungan dan hasil belajar siswa materi keanekaragaman hayati di Kalimantan kelas VII SMPN 22 Samarinda. Penelitian ini dirancang untuk mengevaluasi bagaimana faktor independen (X) mempengaruhi faktor dependen (Y). Penelitian ini menggunakan desain penelitian kelompok kontrol pretest-posttest dan metodologi kuasi-eksperimen kuantitatif. Pada sikap peduli lingkungan diperoleh uji-t dengan nilai signifikansi 0,003<0,005 dan hasil uji N-gain yaitu 0,66 kategori sedang. Pada hasil belajar diperoleh uji-t dengan nilai signifikansi 0,001<0,05 dan hasil uji N-Gain yaitu 0,68 kategori sedang. Maka, diketahui bahwa Ha diterima dan H0 ditolak atau penggunaan model CTL (Contextual Teaching and Learning) berbantuan video pembelajaran berpengaruh signifikan terhadap sikap peduli lingkungan dan hasil belajar materi keanekaragaman di Kalimantan kelas VII SMPN 22 Samarinda
LAND ASSET MANAGEMENT AT SUMATERA RIVER BASIN CENTER VII BENGKULU 2021 - 2024
Get PDFLand asset management is a process that involves planning, organizing, implementing, and monitoring land use to achieve specific goals. In Indonesia, land asset management plays a crucial role due to the limited availability of land resources and its high economic and social value. This study focuses on land asset management at the Sumatra VII Bengkulu River Basin Center (BWS Sumatra VII Bengkulu), which covers the regions of Lampung, Bengkulu, and Jambi. Land asset management in this area supports infrastructure development, environmental conservation, and the improvement of community welfare.
This research employs a qualitative descriptive method by collecting data through interviews with various stakeholders at BWS Sumatra VII Bengkulu. The findings indicate that while land asset management follows applicable regulations, challenges remain in terms of land ownership documentation and human resource management. Additionally, oversight of land asset management is not yet optimal, particularly regarding reporting and budget implementation. Therefore, enhancing human resource capacity through training and improving document archiving systems are essential to ensure more effective land asset management in this region.
INDEKS NILAI KEBERLANJUTAN ASPEK EKONOMI PADA HUTAN RAKYAT POLA AGROFORESTRY DI KABUPATEN KERINCI
Get PDFCommunity forests managed under agroforestry systems in Kerinci Regency play a crucial role in enhancing local economic resilience while contributing to ecological balance. However, the long-term economic viability of these systems requires comprehensive assessment to support sustainable development planning. This study aims to evaluate the economic sustainability of agroforestry-based community forests by calculating a sustainability index and identifying the main contributing factors. A quantitative approach was applied using the Multidimensional Scaling (MDS) method to construct the economic sustainability index. Primary data were collected through structured surveys involving local agroforestry farmers. The results obtained from the analysis of the Sustainability of Community Forests in Kerinci Regency in Community Economic Aspects were obtained with an economic dimension value of 83.08 (Sustainable) with a sustainability status in the economic aspects of community forests. Agroforestry pattern. In conclusion, the management of community forests through agroforestry in Kerinci Regency demonstrates moderate economic sustainability. Efforts to enhance farmer income and improve market access are essential to achieving higher levels of sustainability in the future. In conclusion, the current economic management of community forests in Kerinci through agroforestry demonstrates a fair level of sustainability.
Community forests The agroforestry pattern provides quite good income value. Agroforestry community forests have the main function of economic benefits, by providing good income for the community. The economic aspect of community forests is part of the sustainability system efforts for the development of Agroforestry Pattern Community Forests. This agroforestry pattern community forest aims to see the sustainability status of agroforestry pattern community forests. In determining sustainability status, the Multi Dimensional Scaling (MDS) approach with the Rap-Pforest (Rapid Appraisal for Private-Forest) program is used. The results obtained from the analysis of the Sustainability of Community Forests in Kerinci Regency in Community Economic Aspects were obtained with an economic dimension value of 83.08 (Sustainable) with a sustainability status in the economic aspects of community forests. Agroforestry pattern
Keywords: Community Forests Sustainability Agroforestry and Economy