E - Journal Politeknik Negeri Samarinda
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    Pengungkapan Akuntansi Sumber Daya Manusia: Pengujian Peran Diversifikasi, Kepemilikan Asing, Listing Age, dan Leverage pada Perbankan

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    This study aims to examine the effect of product diversification, foreign ownership, listing age, and leverage on human resource accounting disclosure. This study uses secondary data obtained from annual reports and financial reports from all banks listed on the Indonesia Stock Exchange in 2020-2022. The samples in this study used purposive sampling method so that 135 samples were obtained. The analytical method used in this research is multiple linear regression. The results of this study indicate that diversification product have an effect on human resource accounting disclosure. Meanwhile, foreign ownership, listing age, and leverage have no effect on human resource accounting disclosure

    Makanan Khas Bali Di Desa Wisata Bakas Berpotensi Besar Dikembangkan Menjadi Wisata Gastronomi

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    Bakas Village is one of the tourist villages in Klungkung Regency, Bali, which has begun to offer gastronomic tourism attractions based on traditions that are still maintained by the local community, namely the tradition of cooking traditional Balinese cuisine. This study was conducted to produce a study that explains how Balinese cuisine can become gastronomic tourism in Bakas Tourism Village. This study was conducted using a primary survey method, namely field observation and interviews with key informants from Bakas Tourism Village. Data collection was supported by a checklist instrument consisting of 7 variables with 28 indicators based on qualitative descriptions from the Guidelines for the Development of Gastronomy Tourism book published by the United Nation World Tourism Organization (UNWTO). It was filled in using the Likert scale method with a score range of 1-5. Furthermore, the results of this checklist were described using quantitative and qualitative descriptive analysis methods. Based on observations and data processing, it was found that Bakas Tourism Village has great potential in developing gastronomic tourism. It's just that there are still several sectors that need to be fixed or developed again by Bakas Tourism Village in order to improve gastronomy in this village

    PEMANFAATAN SAPONIN DARI EKSTRAK DAUN BELIMBING WULUH YANG DIAPLIKASIKAN DALAM PEMBUATAN DETERGEN CAIR

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    Starfruit contains active substances including flavonoids, tannins and saponins which function as antibacterial and antifungal. One of the ingredients in starfruit leaves which is a surfactant and is often called a natural detergent which is useful as a cleaning agent is saponin. This research aims to determine the effect of particle size on saponin compounds from starfruit leaf extract which is applied in making detergent based on the quality requirements for liquid washing detergent for clothes according to SNI 4075-1:2017. Variations in particle size used were whole star fruit leaves; -14+18 mesh; -18+20 mesh; -20+70 mesh; -70+100 mesh.  Maceration extraction used 70% ethanol solvent with a ratio of 1:8. The extract results were then tested for saponin identification and saponin levels using a UV-Vis spectrophotometer. After making the detergent, a physicochemical evaluation was carried out including pH, specific gravity, and foam stability tests. The results of this research show that differences in particle size of the ingredients in the maceration extraction process had an effect on the saponin levels contained in starfruit leaf extract. The highest saponin content obtained was at a particle size of -70+100 mesh of 6.14%. The saponin contained in starfruit leaf extract functions as a natural surfactant so it could be used in making liquid detergent. The results of the research show that the liquid detergent from starfruit leaf extract meets the quality requirements of SNI 40751:2017. Keywords: starfruit leaves, liquid detergent, saponin, particle size

    PENGARUH LAMA PERENDAMAN TERHADAP RENDEMEN PADA PEMBUATAN MINYAK ATSIRI DARI LIMBAH KULIT BUAH JERUK MANIS (Citrus sinensis)

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    Sweet orange peel (Citrus sinensis) is an organic waste that is quite abundant in both urban and rural areas. Orange peel waste is rich in secondary metabolite compounds that can be reprocessed into something useful. The content of limonene compounds in sweet orange peel is 91%. The high content of limonene compounds in sweet orange peel has the potential to be used as raw material for making essential oil. The length of soaking in the manufacture of sweet orange peel essential oil affects the yield produced. The method used to obtain essential oil uses maceration extraction with variations in the length of soaking, namely 4, 5, 6, 7 and 8 days using 90% ethanol solvent. The results showed that the highest yield was in the 5-day soaking period with a yield percentage of 36.90%. The density of essential oil produced was 0.80%. Organoleptic tests related to the color and odor of the essential oil produced are reddish yellow and have a distinctive smell of sweet orange.   Keywords : orange peel, soaking time, maceration, essential oil, yield

    ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI KEPUTUSAN PEMINJAMAN ANGGOTA KOPERASI DI KOPERASI SIMPAN PINJAM MAKMUR MANDIRI SAMARINDA

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    Cooperatives are a financial institution that can provide business capital to people who need fast funds to develop their businesses by distributing loans to their members. Decision making in making a loan can be influenced by several factors, namely loan granting procedures, interest rates, service quality and several other factors. This research aims to determine the influence of loan granting procedures, interest rates and service quality on decisions made in making loans at the "Mandiri Makmur" Savings and Loans Cooperative. The research method used is quantitative research. The data used is primary data. The population is all members of the "Makmur Mandiri" Savings and Loans Cooperative, totaling 178 members. With a research sample of 130 members. Data was collected using a questionnaire method and analyzed using multiple linear regression analysis. The partial and simultaneous research results show that Loan Providing Procedures (X1), Interest Rates (X2) and Service Quality (X3) influence lending decisions (Y). It is hoped that the "Makmur Mandiri" Savings and Loans Cooperative can increase mutual loans by providing low interest rates, easy loan procedures and satisfactory service quality so that customers continue to use its services for business capital

    PENGARUH KEMUDAHAN, PROMOSI DAN MANFAAT TERHADAP KEPUTUSAN PENGGUNAN E-WALLET DANA DI SAMARINDA SEBERANG

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                   This research aims to describe the influence of convenience, promotion and benefits on the decision to use Dana's e-wallet both partially and simultaneously. This research was conducted at a predetermined time using a questionnaire that was measured using a Likert scale as a research instrument. The respondents in this study were Dana e-swallow users in Samarinda Seberang. The sampling method used is Non Probability Sampling with the Purposive Sampling method. The sample used in this research was 100 respondents. The data analysis techniques used in this research are validity test, reliability test, multiple linear regression analysis, t test, f test, coefficient of determination test and using SPSS version 25 software. The research results show that partially the convenience and benefit variables have a positive and significant effect. on the decision to use the Dana e-wallet in Samarinda Seberang, while the promotion variable does not have a positive and significant effect on the decision to use the Dana e-wallet in Samarinda Seberang. Simultaneously, the variables of convenience, promotion and benefits have a positive and significant effect on the decision variable to use Dana's e-wallet. In the results of the coefficient of determination test, a value of 0.584 was obtained. This means that the influence of the convenience, promotion and benefits variables on the decision to use Dana's e-wallet is 58.4%, while the rest is influenced by other factors not included in this research

    PERAN PERAN GENERASI MUDA DALAM PARIWISATA : BAHASA INGGRIS SEBAGAI SALAH SATU MEDIA PEMBELAJARAN DALAM KOMUNIKASI PARIWISATA DI DESA PARSAORAN SIBISA

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    Desa Parsaoran Sibisa merupakan salah satu Desa Wisata yang terletak di Kecamatan Ajibata, Kabupaten Toba, Provinsi Sumatera Utara. Desa Wisata Parsaoran Sibisa ini merupakan Desa Wisata rintisan yang disahkan pada April tahun 2024. Daya tarik wisata yang sangat potensial di desa ini merupakan budayanya. Hal ini dapat dilihat dari banyaknya makam leluhur Narasaon, tempat sakral seperti Passur Napitu dan mata air peninggalan Raja Sisingamangaraja. Namun budaya dan sejarah yang ada di Desa Parsaoran Sibisa ini belum diketahui oleh khalayak ramai, hal ini disebabkan kurangnya SDM masyarakat lokal dalam menjelaskan atau menyampaikan nilai nilai sejarah tersebut. Oleh karena itu, Tim PkM tertarik untuk melakukan Pengabdian kepada Masyarakat dengan melakukan pelatihan Bahasa Inggris. Kegiatan Pengabdian kepada Masyarakat ini dilakukan oleh mahasiswa/i Politeknik Pariwisata Medan khususnya Destinasi Pariwisata. Pelatihan Bahasa Inggris berlangsung selama 8 minggu dimana target peserta yakni generasi muda. Pelatihan Bahasa Inggris ini bertujuan untuk untuk meningkatkan pengetahuan dan keterampilan komunikasi menggunakan bahasa Inggris pada generasi muda di Desa Parsaoran Sibisa. Meskipun di awal kegiatan Tim PkM mendapatkan penolakan dari masyarakat, namun berkat antusiasme masyarakat dan pendekatan yang dilakukan Tim PkM kegiatan pelatihan dapat berjalan dengan lancar. Generasi muda memiliki antusiasme yang tinggi dalam pelatihan yang diadakan. Masyarakat mengharapkan adanya program serupa dapat diadakan secara berkelanjutan dan dikembangkan lebih lanjut dengan tambahan materi, metode pembelajaran, dan teknologi yang mendukung. Agar generasi muda memiliki keterampilan komunikasi yang memumpuni diikuti dengan rasa bangga karena bisa menjadi bagian dalam pengembangan wisata Desa Parsaoran Sibis

    Penguatan Kapasitas Generasi Muda Melalui Pelatihan Bahasa Inggris Pemandu Wisata Dusun Putak, Kutai Kartanegara.

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    English language training at Dusun Putak Village, Loa Duri Ilir Village, Kutai Kartanegara, provides a platform for local tour guides to improve their English communication skills and competence. This form of the program has been designed to provide participants with relevant vocabulary, phrases, and communication techniques in the context of tourism guidance by merging theoretical conceptualization with role-play simulation and non-tes evaluation. More than language competencies, it also develops interpersonal and customer-servicing skills to provide a rewarding tourism experience for foreign tourists. Proficient communication in the English language facilitates the delivery of more interesting information to the tourist guide and simultaneously promotes locals' sustainable local tourism. This training is expected to improve the quality of tourist guide services and encourage the younger generation of Dusun Putak to promote the pot actively. &nbsp

    PERHITUNGAN KONSTRUKSI PADA MODIFIKASI ALAT PEMARUT DAN PEMERAS SANTAN KELAPA DENGAN PENGGERAK MOTOR LISTRIK: Construction Calculations For Modification Of Coconut Milk Grazing And Squeezing Tools With Drive Electric Motor

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    Pengolahan bahan baku makanan masih banyak yang menggunakan mesin pemarut dan pemeras kelapa yang terpisah. Hal ini menyebabkan proses yang cukup lama dalam proses produksi. Pada dasarnya mesin pemarut lama yang beredar di pasaran hanya bisa digunakan untuk memarut saja. Sedangkan alat peras masih menggunakan saringan kelapa yang diperas menggunakan tangan. Penelitian ini dimulai dengan survei ke pasar tradisional yang ada di sekitar. Bertujuan untuk mengetahui kerja alat yang ada di pasaran dan mengetahui keinginan calon pengguna. Dari survei tersebut akan diperoleh data costumer need yang akan dipakai sebagai acuan untuk pengembangan konsep pembuatan alat. Data antropometri diperlukan untuk merancang dimensi alat, sehingga alat yang dibuat akan ergonomis dan nyaman digunakan oleh operator. Alat pemarut dan pemeras santan kelapa yang dirancang ini memiliki dimensi ketinggian 94 cm dan lebar 72 cm memiliki bagian- bagian antara lain : Kerangka, pemarut, ulir pemeras, motor penggerak, gear box, dan pulley. Hasil dari pembuatan mesin ini akan memiliki pemarut dan pemeras yang menjadi satu penggerak serta mempunyai sistem cvt pada pemarut kelapa

    PENGARUH TEMPERATUR PEMANASAN TERHADAP PENGUAPAN MEDIA PENDINGIN AQUADES DAN RADIATOR COOLANT: Effect Of Heating Temperature On Evaporation Of Aquades Cooling Media And Radiator Coolant

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    Penelitian ini membahas pengaruh temperatur pemanasan terhadap laju penguapan dua jenis media pendingin yang umum digunakan, yaitu aquades dan radiator coolant. Uji penguapan dilakukan pada berbagai temperatur untuk menentukan perbedaan karakteristik penguapan antara kedua media. Pengujian dilakukan dengan cara memanaskan media pendingin tersebut sampai mendidih untuk mangetahui temperatur didih, penguapan dan laju pendinginannya. Hasil pengujian menunjukkan waktu yang dibutuhkan media pendingin mencapai titik didih di suhu 100°C pada aquades membutuhkan waktu 1274 detik dan Radiator Coolant 757 detik sedangkan presentase penguapan pada aquades sebesar 15% dan radiator coolant hanya 8%. Ini menunjukkan bahwa radiator coolant berfungsi sebagai pengimbang antara efisiensi pendinginan dan stabilitas termal

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    E - Journal Politeknik Negeri Samarinda
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