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    INOVASI DAN LAYANAN PRIMA PADA USAHA KERIPIK PISANG MF

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    In a business, increasing production and service is very important for business progress through creativity and innovation. For MSME players, being creative in improving product quality, making innovations or new breakthroughs in products and improving services are things that will become strengths and ways to maintain business continuity, which will also help increase sales. As applied by the MF banana chips business which was established in 2017 and is located in Ujung Gurap, Padangsidimpuan, North Sumatra, it has succeeded in increasing the business turnover. With limited raw materials, few flavor variants, simple product packaging and mediocre service led this business to innovate. This study aims to determine product innovation and excellent service carried out by the MF banana chips business. This research is a type of qualitative research with data collection methods through interview and observation techniques and using a literature study approach. The results stated that the business owner (Mrs. Fahri) did creativity and innovation in her product, namely changing the type of raw material for banana chips and adding new flavors to her product. In addition, the MF banana chips business also provides excellent service through convenience, speed and hospitality through actions, where previously there were services that were not available

    Determinan Persepsi Mahasiswa Mengenai Penggelapan Pajak dengan Penerapan Teknologi Informasi sebagai Variabel Moderasi

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    The aim of this research is to determine the factors that have an impact on students' views regarding tax evasion with the application of information technology as a moderating variable. The sample in this research is accounting students class of 2020 concentrating on taxation at Putra Indonesia University "YPTK" Padang. The selection of students as samples was based on the reason that they represent the future generation of taxpayers. The aim is to contribute to reducing tax evasion behavior, overcoming various practices that deviate from tax obligations. The sampling technique for this research used convenience sampling. Respondents in this study totaled 128 respondents. Data analysis using multiple linear regression with SPSS 26 tools. Based on the findings, it was found that tax justice and tax discrimination had a positive and significant impact on students' perceptions or views regarding tax evasion, but not the tax system. IT as a moderating variable has a partial moderating influence on the relationship between tax justice and students' perceptions or views regarding tax evasion. However, it cannot moderate the influence of the tax system and tax discrimination on student perceptions or views regarding tax evasion among accounting students with a tax concentration class of 2020 at UPI "YPTK" Padang

    Determinan Audit Fee (Studi pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2018-2020)

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    This study aims to identify the determinants of audit fees in real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Using a quantitative approach and linear regression analysis on secondary data from annual financial reports, it was found that among the four independent variables examined—going concern, corporate governance, company size, and audit firm size—only company size has a significant effect on audit fees. Company size influences audit fees due to greater operational complexity, audit risk, and the need for additional services. These findings support Agency Theory and have practical implications for large company management to manage risk and complexity to control audit costs, as well as for auditors and policymakers to consider company size when setting audit fees and formulating regulations

    Pelatihan dan Pengembangan Desain Produk Batik Tulis dalam Upaya Peningkatan Ketrampilan dan Merespon Peluang Pasar

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    The purpose of fostering of developing small and medium businesses for the group of batik activists in Kudubanjar Village, District. Kudu, Kab. Jombang in the form of product design development training carried out by the PPA Service (Child and Women's Protection Service) is to improve skills in making variations in batik product designs, train batik activists to be responsive to market interests while increasing the ability of batik activists to read market opportunities. The training was attended by 55 batik activists consisting of: 1) female home workers (batik activists), and 2) female cadres. The training implementation method was carried out using the lecture method, practice of making written batik t-shirts and questions and answers. The results of the training include 1) The training participants have demonstrated basic skills in batik t-shirt making techniques, 2) The participants have the ability to develop new ideas for product differentiation, 3) The participants are enthusiastic about knowing and implementing appropriate marketing strategies to respond to various market segments batik

    Pengembangan Alat Pengolah Limbah Styrofoam Metode Termal-Ekstruksi

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    Mesin pengolah limbah styrofoam metode termal-ekstruksi digunakan untuk mengolah limbah styrofoam menjadi polistirena padat. Mesin ini memiliki konsep mereduksi, limbah styrofoam yang memiliki volume besar dapat direduksi sehingga memiliki volume yang lebih kecil. Pada penelitian ini dilakukan pengembangan mesin pengolah limbah styrofoam agar target kapasitas pengolahan sebesar 5 kg/jam dapat tercapai. Pada penelitian ini juga dilakukan eksperimen atau pengujian prototipe mesin pada tiga variasi temperatur yaitu 180-200?C, 220-240 ?C, dan 240-250?C. Berdasarkan data hasil pengujian, prototipe mesin hasil dari penelitian ini terbukti dapat mengolah limbah styrofoam dengan kapasitas 5,47 kg/jam pada temperatur operasi 240-250 °C menjadi polistirena padat dengan reduksi volume hingga 38 kali

    Pembuatan Briket dengan Variasi Ukuran Partikel Cangkang Kelapa Sawit (CKS) dan Tandan Kosong Kelapa Sawit (TKKS)

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    Biomassa dapat dijadikan sebagai salah satu sumber energi yang ramah terhadap lingkungan dengan tidak mengandung unsur sulfur penyebab polusi udara. Biomassa di Indonesia ketersediaannya cukup melimpah baik yang berasal dari limbah pertanian, perkebunan maupun dari industri. Pada industri pengolahan sawit, cangkang kelapa sawit (CKS) dan tandan kosong kelapa sawit (TKKS) merupakan limbah biomassa dengan komposisi cangkang kelapa sawit terdiri dari 53,85% lignin, 26,16% hemiselulosa, dan 6,92% selulosa serta nilai kalor yang tinggi sehingga dapat memenuhi kriteria sebagai bahan bakar briket. Selain nilai kalor yang tinggi, kualitas briket juga dipengaruhi oleh nilai kadar air dan kadar abu yang rendah. Pada pembuatan briket beberapa hal yang menjadi faktor penting seperti penggunaan jenis perekat, komposisi bahan baku dan ukuran partikel. Olehnya itu pada penelitian ini akan dilakukan pembuatan briket dengan memvariasikan ukuran partikel dari CKS dan TKKS. Penelitian ini terdiri dari tiga tahapan. Tahapan pertama merupakan preparasi cangkang dan tandang kelapa sawit secara mekanik dan karbonisasi. Selanjutnya tahapan kedua, pembuatan briket dengan perbandingan bahan baku dan perekat 10:1 pada variasi ukuran partikel 60, 80, dan 100 mesh. Tahapan terakhir yaitu analisa kualitas briket terdiri dari kadar air, kadar abu, kadar zat terbang, dan nilai kalor. Hasil penelitian untuk semua variasi ukuran partikel telah memenuhi SNI 01-6235-2000 tentang briket arang. Pada pengujian kadar air, kadar abu, dan zat terbang terjadi penurunan sejalan dengan semakin kecilnya ukuran partikel. Kadar air terendah pada sampel briket ukuran 100 mesh sebesar 4,9197%, untuk kadar abu sebesar 3,9698%, dan kadar zat terbang terendah pada sampel ukuran partikel 100 mesh sebesar 10,1453%. Nilai kalor yang dihasilkan dari ukuran partikel yang semakin kecil cenderung meningkat. Nilai kalor tertinggi pada sampel briket ukuran partikel 100 mesh sebesar 6257 kal/g

    Sistem Informasi Geografis Pemetaan Potensi Usaha di Kabupaten Mojokerto

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    Seiring dengan peningkatan penggunaan teknologi informasi di Kabupaten Mojokerto, dapat dimanfaatkan untuk memudahkan promosi dan pemasaran produk. Banyak daerah dari kecamatan dengan ciri khas usaha kreatif tertentu, sehingga masyarakat yang berencana memulai usaha kreatif mungkin mengalami kesulitan menentukan potensi usaha yang dapat dikembangkan di daerah. Sistem Informasi Geografis (SIG) pemetaan potensi usaha dapat membantu para pelaku usaha di Kabupaten Mojokerto untuk mengetahui peluang pengembangan usaha kreatif di suatu daerah dan mempromosikan potensi usahanya.Hasil penelitian dengan mempertimbangkan sebaran usaha yang sudah ada dan sektor usaha yang disarankan di beberapa daerah, setelah dilakukan pemrosesan dalam sistem informasi geografis, menunjukkan presentase protensi usaha yang terbentuk di 6 kecamatan yaitu  presentase 17.9% di Kecamatan Gedeg, presentase 12.8% di Kecamatan Kutorejo, presentase 10.3% di Kecamatan Mojosari, presentase 7.7% di Kecamatan Trawas, presentase 30.8% di Kecamatan Bangsal, dan presentase 20.5% di Kecamatan Jetis

    Prediksi Pasien Terindikasi Penyakit Jantung Menggunakan Metode Logistic Regression

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    Penyakit serangan jantung (Heart Attack) telah terbukti sebagai salah satu penyakit berbahaya di dunia. Penyakit serangan jantung adalah kondisi dimana tersumbatnya arteri yang disebabkan oleh timbunan lemak. Deteksi penyakit jantung perlu dilakukan sejak dini karena gejala awalnya sering kali tidak jelas dan mudah terabaikan sehingga banyak orang tidak menyadari bahwa mereka sedang mengalami kondisi yang berakibat fatal nantinya. Untuk mengatasi masalah tersebut teknologi machine learning dapat digunakan untuk membantu mendeteksi penyakit jantung dengan menggunakan data historis pasien dengan berbagai metode yang ada. Pada penelitian ini metode yang digunakan adalah logistic regression dimana metode tersebut memodelkan probabilitas kejadian dari suatu peristiwa untuk menghasilkan nilai binary, yaitu nol dan satu sebagai penentuan klasifikasinya. Model yang diterapkan memberikan hasil akurasi pada data training sebesar 86% dan pada data testing sebesar 88%.  Berdasakan hasil confusion matrix, model mampu memprediksi sampel yang benar-benar negatif (TN) dengan baik, ditunjukkan dari persentase yang cukup bagus mencapai nilai 85,39%. Kemudian proporsi false negative (FN) juga cukup rendah 9,52%. Nilai true positif (TP) mencapai 90,48% dan ROC curve menunjukkan nilai AUC 0,95 (mendekati 1) yang berarti model memiliki 95% area dibawah curva. Hal ini menunjukkan bahwa model yang dibangun memberikan performa yang baik. Jika dibandingkan dengan beberapa metode machine learning lainnya, metode logistic regression lebih unggul dari tingkat akurasinya

    Gaya Berkomunikasi Asertif Untuk Menciptakan Atmosfer Positif Dalam Pembelajaran Speaking Dengan Metode Diskusi di SMP Muhammadiyah 6 Padang

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    At SMP Muhammadiyah 6 Padang, in principle the teachers have drilled their students' speaking abilities, but teachers still get different students’ attitudes toward speaking when some students tend to be passive and the others behave aggressively or just talk without considering the acceptability of their communication style or content so that speaking practice does not go well. Therefore, the aim of this community service activity is to train students' ability to communicate assertively using group discussion learning method on speaking lesson topics by utilizing videos as the form of IT-based learning. With assertive English communication skill, students eager to speak actively because their opinions will be respected and listened to and they will learn to make decisions in group discussions based on the principle of togetherness without imposing the opinions of certain friends. It is hoped that this learning method will change students’ attitudes in communicating where they are motivated to speak with good self-confidence and courage so that it can create a positive atmosphere in speaking activity. Keywords: Assertive communication style, positive learning atmosphere, speaking, group discussionsAt SMP Muhammadiyah 6 Padang, in principle the teachers have drilled their students' speaking abilities, but teachers still get different students’ attitudes toward speaking when some students tend to be passive and the others behave aggressively or just talk without considering the acceptability of their communication style or content so that speaking practice does not go well. Therefore, the aim of this community service activity is to train students' ability to communicate assertively using group discussion learning method on speaking lesson topics by utilizing videos as the form of IT-based learning. With assertive English communication skill, students eager to speak actively because their opinions will be respected and listened to and they will learn to make decisions in group discussions based on the principle of togetherness without imposing the opinions of certain friends. It is hoped that this learning method will change students’ attitudes in communicating where they are motivated to speak with good self-confidence and courage so that it can create a positive atmosphere in speaking activity

    Dedikasi untuk Negeri melalui Program Sekolah Penggerak (PSP) Angkatan 3 Tahun Pertama Kabupaten Malang: Komunitas Belajar 1

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    The School Movement Program (PSP) provides an opportunity for schools to receive assistance from School Movement Facilitators (FSP) regarding the Implementation of the Independent Curriculum (IKM). Through this PSP program, facilitators provide PSP assistance, one of which is through workshops. One of the themes of the PSP workshop activities is Learning Community 1. Therefore, the purpose of this community service activity is for participants to have the ability to build a sustainable culture of shared learning through learning communities, which has an impact on improving student learning outcomes. Participants in the workshop consisted of various elements, namely school supervisors, principals, and 2 (two) representatives of the Learning Committee (KP) teachers. This workshop took place at SMP Negeri 1 Kepanjen, Malang Regency, and was attended by 38 participants. By using the MERRDEKA flow method (Starting from yourself, Concept exploration, Collaboration space, Guided reflection, Contextual demonstration, Elaboration of understanding, Connections between materials, and Real Action), participants can start building a sustainable culture of shared learning through learning communities.Program Sekolah Penggerak (PSP) memberikan kesempatan kepada sekolah untuk memperoleh pendampingan dari Fasilitator Sekolah Penggerak (FSP) terkait Implementasi Kurikulum Merdeka (IKM). Melalui program PSP ini, fasilitator melakukan pendampingan PSP salah satunya melalui lokakarya. Salah satu tema dari kegiatan lokakarya PSP adalah Komunitas Belajar 1. Oleh karena itu, tujuan dari kegiatan pengabdian masyarakat ini adalah agar peserta memiliki kemampuan untuk membangun budaya belajar bersama yang berkelanjutan melalui komunitas belajar, yang berdampak pada peningkatan hasil belajar peserta didik. Peserta dari lokakarya terdiri dari berbagai unsur, yaitu pengawas sekolah, kepala sekolah, dan 2 (dua) perwakilan guru Komite Pembelajaran (KP). Lokakarya ini berlangsung di SMP Negeri 1 Kepanjen, Kabupaten Malang, dan dihadiri oleh 38 peserta. Dengan menggunakan metode alur MERRDEKA (Mulai dari diri, Eksplorasi konsep, Ruang kolaborasi, Refleksi terbimbing, Demonstrasi kontekstual, Elaborasi pemahaman, Koneksi antar materi, dan Aksi Nyata), peserta dapat memulai membangun budaya belajar bersama yang berkelanjutan melalui komunitas belajar

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