Portal E-Journal System PNUP (Politeknik Negeri Ujung Pandang)
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    The Moderating Role of Corporate Governance on The Relationship of Capital Structure on Firm Value

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    The development of the business world at this time has led to intense competition, which requires companies to continue to increase their value because company value is one of the goals that determine the long-term success of the company. This study aims to examine the effect of capital structure on firm value and to examine the moderating effect of corporate governance on the effect of capital structure on firm value. This research is quantitative research using secondary data taken from the official website of the Indonesia Stock Exchange (IDX) and the official website of each company. The population in this study are food and beverage companies listed on the IDX in 2019-2023. The sample in this study consisted of 230 companies selected based on purposive sampling technique with criteria that have consistently reported annual reports in 2019-2023. The data analysis technique used in this study is moderation regression analysis using SPSS version 25. The results showed that capital structure negatively affects firm value and corporate governance is able to moderate the effect of capital structure on firm value

    PENINGKATAN KETERAMPILAN OPERATOR EXCAVATOR KEPADA KELOMPOK PEMUDA MANGEMPANG

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    The Community Service Program (PKM) aims to enhance the skills of young people in Mangempang Village, Moncongloe District, particularly in operating heavy machinery, specifically excavators, to support local economic development. The program consists of one day of theoretical training followed by four days of practical, on-site training. The training covers workplace safety and proper operating techniques in line with industry standards. Evaluation is conducted through pre- and post-training assessments to measure the participants' increase in knowledge and skills. Prior to the training, the participants' average knowledge score was 26.4 points, indicating limited understanding. After the training, the average score rose to 80.2 points, reflecting a significant improvement in their basic operation and maintenance skills. All participants successfully operated the excavator, demonstrating the program’s effectiveness in improving practical competencies. This program not only boosts local labor competitiveness but also supports the sustainability of the local economy and broadens job opportunities in the heavy machinery industry. Keywords: Training, Mangempang Youth, Operator, Excavato

    PENGEMBANGAN WEBSITE SISTEM INFORMASI DESA MANIMBAHOI UNTUK OPTIMALISASI PENGELOLAAN POTENSI DAERAH

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    The community service activity conducted by Politeknik Negeri Ujung Pandang in Manimbahoi Village, located in Parigi Subdistrict, Gowa Regency, involved the development of a comprehensive village information system website. The website serves as a multifaceted communication and promotional platform, highlighting the village’s potential and current conditions. The developed system includes detailed features for disseminating information on natural resources, tourism potential, and various economic activities undertaken by the community. Furthermore, the project included capacity- building assistance for village officials, aimed at enhancing their skills in managing and maintaining the information system. The results of this project indicate a marked increase in awareness and engagement among the community members, who are now more adept at leveraging information technology for the village’s progress. This project not only showcases the potential of integrating technology into rural development but also underscores the importance of continuous support and training for local officials to maximize the benefits of such initiatives. The success of this community service activity in Manimbahoi Village serves as a model for similar efforts in other rural areas, demonstrating the transformative impact of technology on community development. The website has been developed and can be accessed through the address https://www.desamanimbahoi.org/ Keywords: Website Sistem Informasi Desa, Potensi Desa, Digitalisasi Des

    PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA NAMIRA BAKERY DI KABUPATEN ENREKANG

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    The purpose of activity is to help the Micro,Small,Medium Enterprises (MSME’s) Partner Namira Bakery which is engaged in making bread and cakes in the Anggeraja market area, Enrekang district,South Sulawesi, to prepare financial reports based on the MSME’s Financial Reporting Standards (MSME’s FRS) that have been determined by IAI as of January 1 2018. The method used in this service is training and mentoring methods. carried out in the form of training and mentoring. The training was carried out to provide knowledge to partners, namely how to make financial reports based on MSME’s FRS. Training is carried out face to face with partners. The team distributes modules that have been prepared in advance, then during training, the team guides/accompanies partners in preparing financial reports with real transactions that occur in the partner's business. The data used is evidence of financial transactions during one period. The training participants consisted of 6 business owners and 2 employees who did bookkeeping. The output of this Community Service is the proceedings of the national seminar on research and community service (SNP2M) at Ujung Pandang State Polytechnic. Keywords: UMKM, Financial Reporting, SAK EMKM, Anggeraj

    PKM PENINGKATAN KETERAMPILAN LAS KELOMPOK PEMUDA BORONG TANGNGA

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    The Borong Tangnga Youth Group (Kelompok Pemuda Borong Tangnga or KPBT), based in Kelurahan Bontonompo, Gowa, consists of 120 households, most of whom work as brick entrepreneurs and daily laborers. KPBT started a welding business in early 2023, led by Arsyad Dg Nai. The 2024 PKM program with this partner focuses on a training scheme involving follow-up surveys, procurement of welding facilities, occupational health, and safety (OHS) training, and preparing progress reports, final reports, and scientific publications. The PKM activities are divided into four stages: raising awareness on the importance of using welding PPE and fire extinguishers (APAR), welding technique training, workshop management, and hands-on practice of electric welding and APAR usage. The results of the activities show that the partner can perform welding according to standards, with equipment that meets the requirements, including APAR and a first aid kit. KPBT is now ready to expand its welding workshop business in Desa Bulogading, Kecamatan Bontonompo. Keywords: welding, community, trainin

    PKM PELATIHAN PENULISAN CV DAN WAWANCARA KERJA KEPADA KOMUNITAS LITERASI KARIR ALUMNI PNUP

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    The Community Service Activity (PKM) titled "CV Writing and Job Interview Training for the Career Literacy Community of PNUP Alumni" aimed to enhance the skills of PNUP Alumni Career Literacy Community members in writing attractive and professional CVs, as well as preparing themselves for English job interviews. This training was conducted in a hybrid format by English lecturers from Politeknik Negeri Ujung Pandang on July 23 and 24, 2024. The training involved a team of six members from PNUP and 35 PNUP alumni. The training methods included the introduction and use of AI-based platforms such as Chat GPT 4.0 and Canva for CV writing, as well as lemon8, talk2Me.ai, and my mock interview applications for job interview simulations. The results of this training showed a significant improvement in the quality of the participants' CVs and their confidence in facing job interviews. Keywords: Community Service, CV Writing, Job Interview, AI Technology, Interview Simulatio

    RANCANG BANGUN TEMPAT ISOLASI MIKROBA PADA LABORATORIUM BIOPROSES

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    Design is a depiction of a product in the form of tools and methods from several elements that are separated into one complete unit and can function as it should. Microbial isolation places (Enkas) which are often referred to as sterile cabinets are intended for cultivating cultures which are also usually called incubation. Bioprocess laboratories include microbiology laboratories, so cultures are often planted, but many are only carried out in ordinary work cupboards that are not sterile, so an encase is needed in the bioprocess laboratory. The aim of this research is to determine an effective and efficient enclosure design for use in bioprocess laboratories, determine the type of material used and determine the water disposal model in the enclosure. The materials used are acrylic, ACP and aluminum. acrylic was chosen because it is strong, transparent and water resistant. ACV is waterproof, light and has various colors. Aluminum also has waterproof, light and strong properties. This research microbial isolation site is effective and efficient because in the sanitation test no spots of microbial colonies appeared on the sample when used with a UV lamp. This research also adds equipment to the bioprocess laboratory. Keywords: Design, Microbial isolation places, Sterile, Laborator

    PENGARUH LAJU ALIR UDARA TERHADAP YIELD, KADAR ABU DAN DAYA SERAP TERHADAP IOD PADA PEMBUATAN ARANG AKTIF BERBAHAN TEMPURUNG KELAPA DENGAN METODE OKSIDASI PARSIAL

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    Coconut is known as a versatile plant, one of which is coconut shell, there is a 0.75 million tons of coconuts produced which can be processed into charcoal. Activated charcoal is widely used as the perpetrator of advertising in the industry including the pharmaceutical industry, drinking water and food processing. Coconut shell contains material lignocellulosis, is composed of 62% cellulose and hemicellulose degradation with, 35% lignin. This study aims to determenite the effect of air flow rate on activated charcoal according to SNI no. 06-3730-1995, done by the process of pyrolisis without the added active ingredients. Carbonization and activation is done using pyrolisis with the principle of oxidizing. This process is carried out with air flow rates of 20, 30, and 40 L / menit for 5 hours. The best results displayed at a flow rate of 40 L / menit with a yield of 5%, the content of ash from 4.72% and the Iodine absorption of 786,46 mg / g. the results show that charcoal has resulted in a standard No 06-3730-1995. Keywords: activated charcoal, coconut shell, air flow rate, partial oxidation, pyrolysi

    Perbandingan Kuat Tekan Beton Terhadap Penggunaan Pasir Sungai Pangkajene dan Pasir Pinrang

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    Beton adalah hal yang paling banyak digunakan dalam konstruksi. Material beton terdiri atas agregat, semen dan air. Kualitas dari beton sangat dipengaruhi oleh kualitas material yang digunakan, maka perlu dilakukan pengujian material dilaboratorium. Di Pangkep terdapat stockpile yang menjual 2 jenis pasir yaitu pasir sungai Pangkajene dan pasir Pinrang, tetapi masyarakat tidak dapat memilih jenis pasir yang akan digunakan sesuai kebutuhan infrastruktur. Metode yang digunakan dalam penelitian ini adalah menguji karakteristik pasir sungai Pangkajene dan pasir Pinrang. Metodologi penelitian dalam penelitian ini adalah mix desain dengan metode DOE (Departement of Environment) dengan kuat tekan f’c 30 Mpa yang akan dihasilakn dari sampel beton silinder Ø15, H 30cm. Hasil penelitian menunjukkan karakteristik pasir sungai Pangkajene termasuk pasir kasar, sedangkan pasir Pinrang termasuk pasir halus dan perbandingan kuat tekan karakteristik untuk pasir sungai Pangkajene diperoleh 27.69 MPa, sedangkan pasir Pinrang adalah 25.57 MPa. Hasil kuat tekan karakteristik yang menggunakan pasir sungai Pangkajene memiliki kuat tekan lebih baik, tetapi nilai kuat tekan karakteristik dari pasir sungai Pangkajene dan pasir Pinrang tidak mencapai mutu beton yang direncanakan yaitu 30 Mpa sehingga perlu dilakukan trial mix dan menambahkan kadar semen yang lebih tinggi untuk mengetahui mutu beton kurang lebih 30 Mpa

    PEMASANGAN TANGGA MENARA MASJID NURUL TAQWA RAULO DI DESA MANIMBAHOI KAB. GOWA

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    The purpose of this community service project is to install the stairs of the Nurul Taqwa Raulo Mosque Tower in Manimbahoi Village, Gowa Regency. This activity is a continuation of the previous year's P3M PNUP program, in close collaboration with the local community. The planned stair structure will be made of reinforced concrete, with a height of 3.5 m, a length of 5 m, and consisting of 14 steps. The stairs will be supported by a strong support beam and a foundation base at the bottom of the stairs. The materials required include 0.83 m3 of concrete, 5 pieces of 12 mm diameter rebar, 7 pieces of 6 mm diameter rebar, 7 sacks of cement, 2 m3 of sand, and 3 m3 of gravel. This activity involves assistance in the concrete mixing process, implementation stages, and proper maintenance, with local residents as the workforce. A strong partnership between the Community Service Team of the Civil Engineering Department of PNUP and the local community is expected to enhance the spirit of ukhuwah Islamiah and support better worship practices in Manimbahoi Village. Thus, this project provides benefits for all residents. Keywords: Stairs, Tower, Mosque, Concret

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