Jurnal Universitas Tribhwuana Tunggadewi
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PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, TAX PLANNING, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN
Purpose: This study aims to determine the effect of green accounting, intellectual capital, tax planning, and leverage on company value, Methods: The research used a quantitative approach obtained from secondary data, namely financial reports of basic industry companies listed on the Indonesia Stock Exchange, with purposive sampling technique., Analysis data: The data were analyzed using multiple linear regression with SPSS version 26, Result and discussions: The results of this study indicate that green accounting, tax planning, and leverage affect company value, while intellectual capital does not affect company value., Conclusion: Based on the findings of this study, companies can consider effective measures in implementing green accounting and tax planning within their companies, as well as maintaining a stable debt level in order to achieve the expected company value. Further research can explore the influence of intellectual capital on other sectors in order to gain a more comprehensive understanding. Â
FERMENTASI TEPUNG SORGUM MERAH OLEH Lactobacillus plantarum ATCC 14977 UNTUK MENDUKUNG DIVERSIFIKASI PANGAN LOKAL
Red sorghum (Sorghum bicolor L.) is a promising local food resource in Indonesia, but its utilization is hindered by its inherent bitterness, primarily caused by tannins. This study aimed to reduce bitterness and improve functional properties through fermentation using Lactobacillus plantarum. A Randomized Block Design with two factors—inoculum concentration (3 levels) and fermentation time (3 levels)—was applied, resulting in nine treatments. The tannin content, protein digestibility, solubility, swelling power, and water absorption capacity were analyzed. Fermentation significantly reduced tannin content by up to 60% (p 0.005) and increased protein digestibility from 45% to 70%. Simultaneously, solubility, swelling power, and water absorption capacity improved from 33.45% to 55.87%, 7.28 g/g to 9.05 g/g, and 11.92% to 13.68%, respectively. Optimal results were obtained after 48 hours of fermentation. These findings demonstrate that L. plantarum fermentation effectively mitigates bitterness while enhancing nutritional and functional qualities, offering a viable processing method to promote red sorghum as a functional food ingredient and support food diversification strategies in Indonesia. Further research should focus on sensory evaluation and application in food product development
SINERGI PEMBELAJARAN DIGITAL DAN KONVENSIONAL: TRANSFORMASI PENDIDIKAN MATEMATIKA DI SMPN 25 MALANG
The year 2024 marks a pivotal moment for digital transformation within public schools. This study aims to analyze the synergy between digital and conventional learning in mathematics education at SMP Negeri 25 Malang. Using a descriptive qualitative approach, this research captures how students integrate digital tools with traditional learning methods in the classroom. The results indicate that functional integration between dynamic mathematics applications and textbook literacy creates an adaptive learning ecosystem. Key findings reveal improvements in student motivation and numeracy assessment outcomes. Furthermore, this study highlights the crucial role of teachers as facilitators in bridging technology use to remain aligned with the development of critical thinking logic. This synergy is consistent with modern learning theories that emphasize material contextualization, as developed in current mathematics education literature. In conclusion, the transformation at SMPN 25 Malang provides a model for other schools in managing an inclusive and sustainable digital transition
PENGARUH MODEL PROJECT BASED LEARNING TERHADAP PEMBENTUKAN KARAKTER BERFIKIR KRITIS DALAM PEMBELAJARAN IPAS DI SDN 1 TIGAJURU
This study investigates the impact of implementing the Numbered Heads Together (NHT) cooperative learning model on Indonesian writing competence in fifth-grade students at SDN 04 Ngeling Jepara, who previously showed low proficiency. The study adopts a pre-experimental approach with a One-Group Pretest-Posttest design. The research participants include the entire fifth-grade population of 29 students, selected using a saturated sampling technique. Data on writing ability were obtained through pre- and post-tests, which were then statistically analyzed using the Paired Samples t-test. The analysis results showed substantial progress, with the average writing ability score increasing from 49.3 in the pre-test to 82.5 in the post-test. The t-test yielded a significance value of 0.000 (p 0.05), confirming the strong impact of the intervention. The effectiveness level of this model was categorized as moderate, with an N-Gain score of 0.67. Thus, it can be concluded that the implementation of the NHT model significantly and effectively contributed to the improvement of students' writing skills
PENERAPAN MODEL PROBLEM BASED LEARNING BERBASIS DEEP LEARNING UNTUK MENINGKATKAN PEMAHAMAN SISWA PADA MATERI STATISTIKA
This study was conducted to determine how the implementation of Deep learning–based Problem Based Learning (PBL) can help improve students’ understanding of data processing material at SMP Negeri 25 Malang. This research used a classroom action research method, with the subjects consisting of 30 students of class VIII-A at SMP Negeri 25 Malang. The data were collected through understanding tests, observations of the learning process, and interviews. The results of this study show that the implementation of Deep learning–based Problem Based Learning improved students’ understanding of data processing material. The average understanding score of the students increased significantly from the first cycle to the second cycle. In addition, students’ activity and engagement during the learning process also increased. The study concludes that the application of Deep learning–based Problem Based Learning can enhance students’ understanding of data processing material at SMP Negeri 25 Malang
Pelatihan Pembuatan Kompos dari Seresah Daun dan Sampah Organik untuk Ibu-ibu PKK Dusun Tretes dan Kelompok Tani Hutan Pujon Hill
The village development program is an initiative aimed at improving the welfare of rural communities through various training and empowerment activities carried out by UMM and UNITRI Malang lecturers with target partners, the Pujon Hill Forest Farmer Group (KTH) and the PKK mothers of Tretes Hamlet along with the Government/Local Government. Bendosari Village is one of the villages located in the mountains and highlands of Pujon District. Almost all of the community's land is used for agriculture and plantations. There are several spots of waste accumulation at the service location, ranging from livestock waste to household organic waste, which is a significant problem that needs to be addressed because there is no location for waste disposal. Thus, composting technology is required for leaf litter, household waste, and livestock waste. The stages of the Community Service activity method are: a). Establishment of KTH and PKK mothers' institutions, b). Training in processing household, agricultural, livestock, and forest leaf litter waste into organic compost, then analyzing its quality with laboratory tests; c). application of leaf waste shredding machine technology, plastic drums/composters, and demonstration plots for compost storage; d). Packaging technology training and compost product packaging design, e). Introduction and planting of essential plants that play a role in inhibiting soil erosion and have the potential to become essential oils, such as citronella. The results that have been achieved include organic compost products that can be marketed under the Ekombi brand, activity posters, activity videos, Partner Institutional Decrees, ISBN books, HKI Waste shredder tools, and participation in National seminars. This program has succeeded in providing a positive impact, especially in increasing public awareness of the importance of waste processing and sustainable forest land management.ABSTRAKProgram bina desa merupakan salah satu inisiatif yang bertujuan untuk meningkatkan kesejahteraan masyarakat di daerah pedesaan melalui berbagai kegiatan pelatihan, dan pemberdayaan yang dilakukan oleh dosen UMM dan UNITRI Malang dengan mitra sasaran Kelompok Tani Hutan Pujon Hill (KTH) dan Ibu-ibu PKK Dusun Tretes beserta Pemerintah/Pemda. Desa Bendosari merupakan salah satu desa yang berada di pegunungan dan dataran tinggi kecamatan pujon. Hampir seluruh lahan masyarakat yang ada digunakan untuk pertanian dan perkebunan. Terdapat beberapa spot penumpukan sampah di lokasi pengabdian, mulai dari kotoran ternak, dan limbah organik rumah tangga menjadi permasalahan penting yang perlu diatasi karena belum ada lokasi untuk pembuangan sampah. Sehingga, diperlukan adanya teknologi pembuatan kompos dari serasah daun, limbah rumah tangga, dan kotoran ternak. Tahapan metode kegiatan Pengabdian yaitu: a). Pembentukan kelembagaan KTH dan Ibu-Ibu PKK, b). Pelatihan pengolahan limbah rumah tangga, pertanian, peternakan dan serasah daun hutan menjadi kompos organik, lalu menganalisa kualitasnya dengan uji laboratorium, c). penerapan teknologi mesin pencacah sampah daun dan drum plastic/komposter serta demplot untuk tempat penyimpanan kompos, d). Pelatihan teknologi pengemasan dan desain pengemasan produk kompos, e). Pengenalan dan penanaman tanaman atsiri yang berperan dalam menahan laju erosi tanah dan berpotensi menjadi minyak atsiri, seperti serai wangi. Hasil yang sudah dicapai, antara lain produk kompos organik yang bisa dipasarkan dengan merk ekombi, poster kegiatan, video kegiatan, SK Kelembagaan Mitra, buku ber-ISBN, HKI Alat pencacah limbah, dan keikutsertaan dalam seminar Nasional. Program ini berhasil memberikan dampak positif, terutama dalam meningkatkan kesadaran masyarakat tentang pentingnya pengolahan sampah dan pengelolaan lahan hutan yang berkelanjutan
A Qualitative Study on the Implementation of Prevention and Identification Programs for Acute Respiratory Infections in Depok City, West Java
Acute Respiratory Infections (ARI) are among the most frequently reported infectious diseases in healthcare facilities. The ARI Prevention and Control Program aims to reduce ARI prevalence. This study seeks to provide in-depth understanding of the program's implementation at the Cinere Community Health Center, Depok. Using descriptive qualitative approach and rapid assessment test design, data collection occurred through in-depth interviews from April to June 2024. Four participants were selected using purposive sampling: ARI program managers from the Cinere Community Health Center and the Depok City Health Office, along with a teacher and a student from SMAN 9 Depok. The study focused on describing the program, its inputs, and its outputs. Data analysis was conducted using source triangulation.The results indicated that the ARI prevention program primarily focuses on promotive and preventive measures, with collaboration between the Health Office, the Community Health Center, and the community, particularly SMAN 9 Depok. While these activities are conducted regularly, strategies are required to enhance the program's effectiveness. This study concluded that the Cinere Community Health Center’s ARI prevention program has been well-executed, as it has engaged various community groups in promotive, preventive, rehabilitative, and curative efforts, alongside thorough recording and reporting. Nevertheless, further efforts are necessary to increase community participation, strengthen cross-sector collaboration beyond network clinics, expand outreach via digital media, and optimize the health information system for more efficient recording and reporting, ensuring the program's overall success
Dimensions of Advocacy for Exclusive Breastfeeding Policy in Banda Aceh City
The achievement of exclusive breastfeeding in Banda Aceh City is still categorized as low from the national target. This problem requires efforts to be made by stakeholders, one of which is through advocacy. This study aims to analyze the dimensions of exclusive breastfeeding policy advocacy in Banda Aceh City. This study used a descriptive qualitative approach with data collection techniques in the form of interviews through open-ended questions. Field observations were conducted in the form of observations of breastfeeding socialization and education activities. Secondary data was collected by reviewing documents relevant to the research. The results found that exclusive breastfeeding policy advocacy activities in Banda Aceh City were not optimal. There is a weakness in the action dimension of advocacy, where stakeholders in the implementation of the breastfeeding program are still running independently. There is no collective action among stakeholders. The collective action of stakeholders in the implementation of the exclusive breastfeeding program is important to produce optimal breastfeeding outcomes. Optimization of exclusive breastfeeding achievements can be obtained if stakeholders collaborate together in a roadmap of breastfeeding programs and activities in Banda Aceh City
The Effect of Earthquake Disaster Triage Simulation Using Tabletop Media on Knowledge Among Nursing Students
Understanding earthquake disaster triage is a crucial component of the nursing curriculum, necessitating enhance educational efforts to improve triage knowledge through innovative learning methods. This study aims to investigate the effect of earthquake disaster triage simulation using tabletop media on the knowledge of nursing students at UNITRI Malang. Utilizing a one-group pretest -posttest design, the research involved all nursing students from the class of 2022 at UNITRI Malang. A sample of 35 students was selected through a simple random sampling technique. Data collection was executed using a structured questionnaire assessing knowledge on earthquake disaster triage, and analysis was performed using the marginal homogeneity test with α significant level of α = 0.05. Findings revealed that a majority of the respondents had poor knowledge of earthquake disaster triage before the tabletop simulation (57.1%), which significantly improved to a good category after the simulation (62.9%). The results indicated a significant effect of tabletop earthquake triage simulation on the knowledge of nursing students, with a p-value of 0.000. The tabletop simulation media can be an effective tool for enhancing knowledge in earthquake disaster triage
Collaborative Governance dalam Mewujudkan Thengul Sebagai City Branding Kabupaten Bojonegoro
This research aims to determine and describe the implementation of collaborative governance carried out by the Bojonegoro Regency Culture and Tourism Office and other actors in promoting thengul as an icon of Bojonegoro Regency. The research approach used is qualitative with descriptive methods. Data collection techniques were carried out through interviews with the actors involved, observation and documentation. The focus of this research is on the collaboration process with indicators found by Ansell and Gash (2008). The results of this research show that the collaboration process carried out by the actors in realizing Thengul as city branding is quite good. However, there are shortcomings in the collaborative governance process, namely that there are several indicators including face-to-face dialogue indicators and indicators of an imperfect commitment process because there is no formal cooperation agreement. The non-involvement of mass media elements as important actors in the process of disseminating information to the public is a problem because in collaboration to realize Thengul as city branding, it is very necessary to utilize mass media for information publication.AbstrakPenelitian ini bertujuan untuk mengetahui dan mendeskripsikan penerapan collaborative governance yang dilakukan oleh Dinas Kebudayaan dan Pariwisata Kabupaten Bojonegoro serta para aktor lainnya dalam mempromosikan thengul sebagai ikon Kabupaten Bojonegoro. Pendekatan penelitian yang digunakan adalah kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan melalui wawancara pada aktor-aktor yang terlibat, observasi, dan dokumentasi. Fokus penelitian ini adalah pada proses kolaborasi dengan indikator yang ditemukan oleh Ansell dan Gash (2008). Hasil penelitian ini menunjukkan bahwa proses kolaborasi yang dilakukan oleh para aktor dalam mewujudkan thengul sebagai citra kota sudah cukup baik. Namun terdapat kekurangan dalam proses collaborative governance, yaitu terdapat pada beberapa indikator termasuk indikator dialog tatap muka dan indikator proses komitmen yang belum sempurna karena tidak ada perjanjian kerjasama secara resmi. Tidak terlibatnya unsur media massa sebagai aktor penting dalam proses penyebaran informasi kepada khalayak menjadi sebuah masalah karena seharusnya pada kolaborasi mewujudkan Thengul sebagai city branding sangat perlu memanfaatkan media massa untuk publikasi informasi