Open Access Journal Online Universitas Islam Kadiri
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LAPORAN KEUANGAN MASJID NURUL HUDA KOTA SAMARINDA BERDASARKAN ISAK 35 DENGAN MENGGUNAKAN MICROSOFT EXCEL
Masjid sebagai entitas nonlaba memiliki peran sosial dan keagamaan yang signifikan sehingga membutuhkan transparansi dan akuntabilitas dalam pelaporan keuangan. Namun, sebagian besar masjid masih menyusun laporan keuangan secara sederhana dan belum sesuai dengan ISAK 35. Pengabdian ini dilakukan pada Masjid Nurul Huda Kota Samarinda untuk membantu penyusunan laporan keuangan sesuai standar menggunakan Microsoft Excel. Metode yang digunakan mencakup wawancara, observasi, dokumentasi, dan pendampingan langsung dalam penyusunan jurnal umum, buku besar, neraca saldo, serta laporan keuangan yang terdiri atas Laporan Posisi Keuangan, Laporan Perubahan Aset Neto, Laporan Arus Kas, dan Catatan atas Laporan Keuangan. Hasil kegiatan menunjukkan bahwa pengurus memperoleh pemahaman baru mengenai akuntansi nonlaba dan dapat menyusun laporan keuangan sesuai ISAK 35. Kegiatan ini meningkatkan akuntabilitas, keterbukaan, serta kemampuan pengurus masjid dalam mengelola keuangan secara profesional
Penambahan Sodium Tripoliphospat (STPP) dan Kitosan sebagai Pengganti Borak dan Formalin terhadap Mutu Organoleptik Sempol Ayam
Sempol adalah jajanan populer yang berkembang di Indonesia. Namun sempol yang banyak yang mengandung borak dan formalin. Tujuan penelitian ini untuk mengetahui mutu organoleptik Sempol Ayam Dengan Penambahan Sodiun Tripoliposphat Dan Khitosan. Penelitian ini menggunakan Rancangan Acak Lengkap dengan 4 perlakuan. Data di analisis dengan Analysis of Variance (ANOVA). Jika terdapat perbedaan tiap level perlakuan dilanjutkan dengan mutu jarak berganda Duncan’s New Multiple Rane Test (DMRT). Hasil analisis variansi penggunaan Sodium Tri Polypohopat dan kitosan tidak berpengaruh terhadap Bau Sempol sebelum digoreng sedangkan berpengaruh nyata (P<0,05) rerata skor mutu terhadap Bau Sempol setelah digoreng. Hasil analisis variansi penggunaan Sodium Tri Polypohopat dan kitosan berpengaruh nyata terhadap warna sempol ayam sebelum digoreng dan setelah digoreng. Hasil analisis variansi sempol ayam dengan penggunaan Sodium Tri Polypohopat dan kitosan tidak berpengaruh nyata pada mutu tekstur Sempol sebelum digoreng dan berpengaruh nyata pada Mutu Tekstur Sempol Setelah digoreng. Hasil analisis variansi penggunaan Sodium Tri Polypohopat dan kitosan tidak berpengaruh nyata terhadap rasa sempol ayam. Berdasarkan mutu organoleptik dengan penambahan Sodium Tri Polypohopat dan kitosan meningkatkan nilai mutu tekstur, warna, bau dan rasa sempol ayam jika dibandingkan dengan kontrol. Disarankan untuk menganalis kualitas fisiko-kimia sempol ayam dengan penambahan penambahan Sodium Tri Polypohopat dan kitosan.Sempol is a popular snack that is growing in Indonesia. However, many sempol contain borak and formalin. The purpose of this study was to determine the organoleptic quality of chicken sempol with the addition of tripoliposphat sodiun and circumcision. This study used a Complete Randomized Design with 4 treatments. The data was analyzed with Analysis of Variance (ANOVA). If there are differences in each level of treatment, proceed with the quality of Duncan's New Multiple Rane Test (DMRT). The results of the analysis of variance in the use of Sodium Tri Polypohopat and chitosan had no effect on the Sempol Odor before frying, while the real effect (P<0.05) of the average quality score on the Sempol Odor after frying. The results of the analysis of variance in the use of Sodium Tri Polypohopat and chitosan have a significant effect on the color of chicken sempol before frying and after frying. The results of the analysis of chicken sempol variance with the use of Sodium Tri Polypohopat and chitosan have no real effect on the quality of the texture of Sempol before frying and have a real effect on the quality of the texture of sempol after frying. The results of the analysis of variances in the use of Sodium Tri Polypohopat and chitosan did not have a real effect on the taste of chicken sempol. Based on organoleptic quality with the addition of Sodium Tri Polypohopat and chitosan increased the quality value of texture, color, smell and taste of chicken sempol when compared to controls. It is recommended to analyze the physico-chemical quality of chicken sempol with the addition of the addition of Sodium Tri Polypohopat and chitosan
PENGARUH ARAH PENANAMAN TERHADAP PERTUMBUHAN DAN HASIL TANAMAN SELADA (Lactuca sativa L.) SECARA AEROPONIK VERTIKAL HEKSAGONAL
Selada (Lactuca sativa L.) merupakan salah satu tanaman yang cocok untuk dibudidayakan dengan metode aeroponik vertical horizontal, karena kebutuhan terhadap kondisi lingkungan yang terkontrol jika dibudidayakan pada dataran rendah. Arah penanaman dalam budidaya selada dengan sistem aeroponik vertical memiliki peran penting, arah penanaman yang tidak tepat dapat menyebabkan penyebaran cahaya matahari yang tidak merata sehingga dapat menurunkan laju dan hasil fotosintesis. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh arah penanaman yang terbaik pada pertumbuhan dan hasil tanaman selada yang dibudidaya secara aeroponik vertical heksagonal. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK) non factorial dengan perlakuan 6 arah penanaman (A) yaitu: A1 (Arah Barat), A2 (Arah Barat Laut), A3 (Arah Timur Laut) A4 (Arah Timur), A5 (Arah Tenggara), dan A6 (Arah Barat Daya). Hasil penelitian menunjukkan bahwa arah penanaman berpengaruh nyata terhadap pertumbuhan dan hasil tanaman selada pada sistem aeroponik vertikal heksagonal. Arah penanaman A4 (arah timur) memiliki nilai rata-rata tertinggi pada parameter jumlah daun, lebar tajuk, dan berat segar, namun tidak berbeda nyata pada parameter panjang akar dan berat kering. Perlakuan arah penanaman A4 (arah timur) memberikan pengaruh terbaik terhadap berat segar tanaman selada dengan peningkatan sebesar 7,69% dibanding dengan perlakuan A1 (arah barat)
ARTIKEL ANALISA KADAR PROKSIMAT JAGUNG MANIS (Zea mays saccharate Sturt) KAJIAN PENGARUH WAKTU APLIKASI DAN KONSENTRASI PUPUK NANO FLUID KALIUM SILIKA
Tanaman Jagung manis (Zea mays zaccharata) dibutuhkan konsumen untuk kebutuhan bahan pangan setiap hari dan permintaan pasar tradisional dan swalayan terus menimgkat. Kandungan gizinya tinggi dan disukai karena rasanya manis sangat potensi digunakan untuk aneka olahan dan mempunyai nilai jual yang baik. Tujuan Penelitian adalah mempelajari kadar proksimat jagung manis dari kombinasi perlakuan waktu dan penambahan pupuk nano kaliumsilika. Metode penelitian menggunakan uji kuantitatif kadar proksimat dari kombinasi perlakuan P1 (W0K0), P1 (W1K1), P2 (W2 K2), P3 (W3K3). Hasil percobaan menghasilkan kandungan proksimat berbeda yaitu kadar air (%) : P0 = 82,2, P1= 77,07 , P2= 75,06 , P3= 72,8 ; kadar abu (%) : P0 = 0,69, P1=0,86 , P2= 0,80 , P3=0,83 ; protein (%) : P0 = 2,61, P1= 3, 93 , P2= 3,26 , P3= 4,44 ; lemak (%) : P0 = 7,36, P1= 7,69 , P2= 6,71 , P3= 7,80. Kombinasi perlakuan yang mempunyai kadar protein dan lemak tertinggi pada jagung manis adalah P3 (waktu pemupukan 28 HST dan Konsentrasi pupuk nano kalium silika 5 ml/tanaman dan paling rendah adalah P1(tanpa pemupukan)
Uji Tingkat Resistensi Nilaparva Uji Tingkat Resistensi Nilaparvata lugens Asal Lemahabang Karawang Terhadap Insektisida Berbahan Aktif Nitenpiram
Wereng batang cokelat dengan nama ilmiah Nilaparvata lugens merupakan hama utama tanaman padi yang dapat menyebabkan penurunan produktivitas tanaman padi secara signifikan. Salah satu pengendalian yang sering dilakukan oleh petani yaitu penggunaan insektisida sintetik. Penggunaan insektisida sintetik secara berlebih dapat mengakibatkan resistensi bahkan resurjensi. Penelitian ini bertujuan untuk mengetahui tingkat resistensi WBC asal Kecamatan Lemahabang Kabupaten Karawang terhadap insektisida berbahan aktif nitenpiram. Pemilihan kecamatan tersebut didasari oleh data luasan lahan terserang WBC pada periode Januari – November 2022 di Kabupaten Karawang. Metode penelitian yang digunakan adalah metode eksperimental menggunakan Rancangan Acak Lengkap (RAL) faktor tunggal dengan 7 perlakuan dan 4 ulangan yang terdiri dari: Kontrol (K), Nitenpiram 0,25 ml/l (N1), Nitenpiram 0,50 ml/l (N2), Nitenpiram 1 ml/l (N3), Nitenpiram 2 ml/ (N4), Triflumezopirim 0,50 ml/l (T), dan Daun pepaya 75 ml/l (P). Apabila data yang dihasilkan berbeda nyata dilakukan uji lanjut dengan uji Duncan Multiple Range Test (DMRT). Pengujian WBC menggunakan sampel populasi standar, dan populasi lapang (Kecamatan Lemahabang). Metode pengujian yang digunakan metode dari IRAC yaitu celup atau perlakuan pakan nomor 005 versi 4. Nilai Rasio Resistensi (RR) dihasilkan dari membandingkan LC50 populasi lapang dan populasi standar. Hasil penelitian menunjukkan bahwa WBC populasi Kecamatan Lemahabang termasuk kriteria terhadap insektisida berbahan aktif nitenpiram, dengan nilai RR sebesar 3,641yang terindikasi resisten
Analisis Pengembangan Peningkatan Kompetensi Inovasi Aparatur Sipil Negara di Pemerintahan Daerah Kabupaten Poso
This study was conducted to analyze the development efforts to enhance innovation competence among Civil Servants (ASN) in the Local Government of Poso Regency. The main problem identified was the low implementation of innovation in task execution and public service, despite the availability of capacity-building programs. This study employed a qualitative approach using interviews, observations, and document analysis. The findings indicated that the improvement of innovation competence was influenced by relevant training availability, organizational work culture, supportive leadership, and individual motivation. However, several obstacles were found, including limited budget, lack of program sustainability, and insufficient innovation performance evaluation. This study concluded that innovation competence development must be structured, continuous, and integrated with the civil servant career development system in order to achieve adaptive and high-quality public services
Pengaruh Pengungkapan Emisi Karbon Terhadap Nilai Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia
The goal of this study is to look at how different sectors' stock prices changed when companies disclosed their carbon emissions on the Indonesia Stock Exchange from 2018 to 2022. For this study, 154 research samples were obtained from 42 different organisations using a purposive sampling technique. An independent variable used in this study is the carbon emission disclosure (CED) list, which is a product of the carbon disclosure project (CDP). This study just makes use of profitability as a control variable. The data is analysed using a multiple linear regression model. According to these findings, a company's value drops sharply if its carbon emissions are made public. According to this research, businesses still haven't worked out how to tell the world about their carbon footprints, which means they're missing out on opportunities to win over stakeholders and consumers. There may not have been adequate communication to address the problem, and managers and stakeholders may not understand the significance of this revelation
Pengaruh Pelatihan, Pengembangan SDM, dan Budaya Organisasi terhadap Kompetensi Gen Z
This study aims to examine the influence of training, human resource development, and organizational culture on enhancing the competencies of Generation Z employees at Bimbi Toys and Accessories. While training and HR development are considered essential to strengthening competencies, organizations often face challenges in tailoring programs to the adaptive and innovative characteristics of Generation Z. The research employs a quantitative descriptive-analytical approach with a sample of 100 respondents. Data were collected through questionnaires and analyzed using SmartPLS 3.0 software to evaluate the relationships among variables. The findings reveal that the three exogenous variables Training, HR Development, and Organizational Culture are valid and reliable constructs of measurement and have a positive and significant effect on the competencies of Generation Z employees. These results highlight the importance of integrating organizational culture with training and HR development programs to foster adaptive and innovative employee competencies, particularly in addressing the distinct characteristics of Generation Z in the workplace
Legal Protection of Trademarks for MSME Products in Enhancing Business Competitiveness
The purpose of this research is to identify and analyze Legal Protection of MSME Product Trademarks in Enhancing Business Competitiveness in the Market and to examine and analyze the Legal Dispute Resolution Mechanisms Related to Trademark Infringement of MSME Products, while the method applies a normative legal approach with library research, analyzing trademark protection of MSMEs through legislative and conceptual approaches based on relevant secondary data. The findings show that Law Number 20 of 2016 on Trademarks and Geographical Indications provides strong legal protection to registered trademark owners. Owners are granted exclusive rights for ten years and these rights can be extended under the applicable law. In the event of infringement, owners are authorized to file civil lawsuits through the available legal mechanisms, as regulated under Article 83. Such lawsuits may include compensation claims and requests to stop unauthorized use of the mark. Besides litigation in the Commercial Court, dispute resolution is also possible through alternative means such as mediation and arbitration, in order to accelerate settlement. Criminal aspects of trademark protection are regulated under Article 100, which imposes fines and imprisonment for proven violations. This law enforcement aims to create a deterrent effect and protect entrepreneurs from unlawful actions. Collaboration between the government, trademark owners, and business actors is crucial to encourage effective legal protection, enhance the competitiveness of MSME products, and maintain consumer trust in local products circulating in the market
The Role of AI and FoMO in Marketing Transformation in Driving Generation Z Shopping Decisions
This study examines how Artificial Intelligence (AI) and Fear of Missing Out (FoMO) contribute to changes in purchasing behavior among Generation Z. The study involved individuals aged 17 to 26 who actively use the Shopee platform. A total of 511 participants were recruited using convenience sampling, based on the Lemeshow formula for an unknown population size. Data analysis was conducted using SmartPLS 3, incorporating evaluation of convergent validity, Average Variance Extracted (AVE), discriminant validity, composite reliability, R-squared value, path significance, and effect size. The findings indicate that AI has a strong and statistically significant effect on purchasing decisions (f² = 0.813, p = 0.000), indicating its effectiveness in influencing Generation Z's online shopping behavior. In contrast, FoMO only showed a negligible and insignificant impact (f² = 0.018, p = 0.515), indicating limited empirical support for its role in shaping purchasing decisions