E-Jurnal LPPM Universitas Ekasakti
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    535 research outputs found

    KARAKTERISTIK BROWNIES PANGGANG DENGAN SUBSTITUSI TEPUNG KULIT ARI KOPI (Coffea sp)

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    The purpose of this study was to determine the characteristics of the best roasted brownies with the substitution of coffee husk flour in making baked brownies that were preferred by the panelists. This study used a completely randomized design (CRD) with 5 treatment levels and 3 replications. Observational data were analyzed using ANOVA and Duncan's New Multiple Range Test (DNMRT) advanced test at a level of 1%. The treatment in this study was the substitution of wheat flour with coffee husk flour (A=70:30, B=60:40, C=50:50, D=40:60, E=30:70). The results of this study indicate that the substitution of wheat flour with coffee husk flour has an effect on the water content, ash, fat, protein, and total sugar content. Based on the organoleptic test, the baked brownies with treatment C (wheat flour ratio: coffee husk flour = 50: 50) were the most preferred by the panelists and met the quality requirements of SNI 01-3840-1995 with a composition of water content (10.03%), ash content (0.95%), fat content (7.22%), protein content (15.23%), and total sugar content (32.71%)

    SOSIALISASI PEMBELAJARAN HIGHER ORDER THINGKING SKILL HOTS UNTUK GURU SMA NEGERI 1 SIPORA KABUPATEN KEPULAUAN MENTAWAI

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    The challenges of the 21st century require students to have the ability to analyse, solve problems, and creativity through Higher Order Thinking Skills (HOTS) based learning. Learning implemented in schools must be able to develop critical thinking, creative thinking, collaboration and communication skills. The main purpose of HOTS is to improve learners' thinking ability at a higher level, especially in receiving various types of information, solving problems, arguing well, and making decisions in complex situations. Through HOTS, learners are expected to learn new things and apply them to different situations. The methods used included lectures, questions and answers, and practice in preparing HOTS-based syllabus and lesson plans. The resource person provided material on the concept of HOTS and LOTS based on Bloom's Taxonomy, as well as how to integrate them in the syllabus and lesson plans. The results of this activity show that teachers have understood the preparation of HOTS-based syllabus and lesson plans, although there are still some obstacles in applying the HOTS concept

    PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT DALAM PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

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    This study was conducted to analyze the effect of the Leverage, Ownership Institutional and Quality Audit on the Tax Avoidance (CETR) of manufacturing companies in the industrial sector listed on Indonesia Stock Exchange for the Period 2017 - 2020 either partially or simultaneously. The sampling method is purposive sampling. The number of samples used in this study were 21 industrial companies listed on the Indonesia Stock Exchange (IDX) from a total population of 42 companies. The type of data used is secondary data sourced from financial statement data and annual reports of each company. The data analysis method used in this study uses multiple linear regression analysis techniques. As a result of the survey, leverage has a positive and significant impact on partial tax avoidance, and the quality of institutional ownership and audits of the industrial sector listed on the Indonesia Stock Exchange between 2017 - 2020. We conclude that it does not have a significant negative impact on the partial tax avoidance of companies. High levels indicate corporate tax avoidance practices, low institutional ownership proves that the number of corporate controls and public ownership remains dominant, and audit quality is corporate tax avoidance practices at the time of audit

    EFEKTIVITAS POWERPOINT INTERAKTIF TERHADAP LITERASI MATA PELAJARAN BAHASA INDONESIA KELAS 1 SDN PANGGUNG LOR SEMARANG

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    This research aims to evaluate the effectiveness of using interactive PowerPoint in improving literacy in the Indonesian language subject for first-grade students at SDN Panggung Lor Semarang. In line with advances in information and communication technology, technology-based learning methods such as interactive PowerPoint are expected to improve the quality of education and student literacy from an early age. This research method uses a pretest and posttest method. Data were obtained through pretest and posttest on 28 students, with results showing a significant increase in the average score from 70.64 in the pretest to 92.46 in the posttest. The normality test using Shapiro-Wilk showed that the data were normally distributed. The homogeneity of variance test showed that the variance of the posttest data was homogeneous. These results indicate that the use of interactive PowerPoint not only improves students' learning outcomes but also reduces variation in their scores, indicating increased consistency in material comprehension. Thus, the use of interactive PowerPoint has proven effective in improving literacy and learning outcomes for first-grade students at SDN Panggung Lor Semarang

    ANALISIS KOMPREHENSIF TERHADAP KONSEP BELAJAR: PERSPEKTIF TEORI DAN PRAKTIK DALAM PENDIDIKAN MODERN

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    Penelitian ini bertujuan untuk menganalisis secara komprehensif konsep belajar dalam konteks pendidikan modern. Melalui tinjauan literatur yang ekstensif, studi ini mengeksplorasi berbagai teori belajar, faktor-faktor yang mempengaruhi proses belajar, dan implikasinya terhadap praktik pendidikan. Hasil penelitian menunjukkan bahwa konsep belajar telah berkembang dari model behavioristik sederhana menjadi pendekatan yang lebih kompleks dan holistik, mencakup aspek kognitif, sosial, dan emosional. Studi ini juga mengidentifikasi peran penting teknologi, lingkungan belajar, dan perbedaan individual dalam membentuk pengalaman belajar yang efektif. Implikasi dari temuan ini dibahas dalam konteks pengembangan kurikulum, strategi pengajaran, dan kebijakan pendidikan

    Perluasan Wewenang Praperadilan Sebagai Lembaga Pencari Keadilan Pasca Putusan Mahkamah Konsitusi Nomor 21/Puu-XII/2014

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    Kehadiran lembaga Praperadilan diharapkan dapat memastikan bahwa setiap tindakan perampasan kebebasan sipil, telah dilakukan sesuai dengan prosedur dan hukum yang ada. Dengan demikian, dalam menjalankan tugasnya aparat penegak hukum terhindar dari perilaku yang sewenang-wenang, penyalahgunaan wewenang atau tindakan tidak profesional lainnya (unprofessional conduct). Tindakan upaya paksa yang dikenakan instansi penegak hukum merupakan pengurangan dan pembatasan kemerdekaan dan hak asasi tersangka, tindakan itu harus dilakukan secara bertanggung jawab menurut ketentuan hukum dan undang-undang yang berlaku (due process of law)

    PEMBERDAYAAN MASYARAKAT DALAM PENERAPAN HUKUM DAN KEARIFAN BUDAYA LOKAL PADA KEGIATAN USAHA PERTAMBANGAN DAN PERLINDUNGAN LINGKUNGAN HIDUP

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    This research aims to examine community empowerment in the application of local laws and cultural wisdom in mining business activities and environmental protection in Batu Api Village, Batu Putih District, North Kolaka Regency. Research analysis method using qualitative techniques. As a result, local village communities do not have/are supported by optimal human resource competence in applying local laws and wisdom in mining business activities and environmental management. However, empowering the application of local laws and wisdom received great support from the local community. This empowerment is based on "Joint Commitment", and needs to be supported by Village Regulations (PERDES)

    ANALISIS PENERIMAAN RETRIBUSI PARKIR UNTUK PENINGKATAN PENDAPATAN ASLI DAERAH (STUDI KAJIAN PUBLIK DAN KEMASLAHATAN)

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    Parking fees in Bireuen Regency are regulated by Qanun Number 10 of 2011 on Parking Service Fees on Public Roads. According to this Qanun, the target for parking fees from motor vehicles in the Kota Juang District of Bireuen Regency for 2022 was set at IDR 1,100,000,000. However, the actual revenue collected was only IDR 755,850,000, indicating a significant shortfall. This issue is attributed to the presence of illegal parking attendants whose revenues do not contribute to the regional budget. The aim of this study is to understand how the targets and actual revenue from parking fees fall short of the Qanun requirements. Utilizing analytical theory and a qualitative approach, the research examines activities and phenomena related to parking fee management to identify causes and appropriate solutions. The study concludes that the target and realization of the regional revenue from parking fees have not met the standards set by Qanun Number 10 of 2011

    Pengaruh Penilaian Prestasi Kerja dan Disiplin Kerja Terhadap Promosi Jabatan pada Polsek Padang Utara

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    Tujuan penelitian ini yaitu menganalisis pengaruh penilaian prestasi kerja serta disiplin kerja terhadap promosi jabatan pada Polsek Padang Utara. Responden pada penelitian ini yaitu semua pegawai Polsek Padang Utara yang jumlahnya 47 orang. Pengambilan sampel mempergunakan teknik total sampling, yaitu memilih sampel yang diterapkan untuk semua anggota populasi, populasi pada penelitian ini sebanyak 47 orang. Pengumpulan data primer mempergunakan kuesioner Teknik analisis data mempergunakan analisis regresi linear berganda dan uji t statistik. Hasil penelitian memperlihatkan (1) prestasi kerja menunjukkan signifikansi senilai 0,008, < 0,05. Bisa dikatakan prestasi kerja positif serta signifikan memengaruhi promosi jabatan pegawai di Polsek Padang Utara. (2) disiplin kerja menunjukkan signifikansi senilai 0,037, < 0,05. Dapat dikatakan disiplin kerja positif serta signifikan memengaruhi promosi jabatan pegawai di Polsek Padang Utara. Hasil penelitian ini diharapkan akan memberikan kontribusi terhadap Lembaga Kepolisian Sektor Padang Utara. Dalam usaha meningkatkan promosi jabatan di masa mendatang, maka disarankan kepada pihak manajemen lembaga agar tetap berupaya memperhatikan prestasi kerja pegawai serta disiplin kerja pegawai

    TINGKAT RESILIENSI REMAJA YANG ORANG TUANYA BERCERAI

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    Resilience in adolescents experiencing parental divorce is influenced by gender and the type of divorce. Boys and girls exhibit different responses to divorce, both behaviorally and emotionally. Additionally, the type of divorce (divorce alive or divorce dead) has varying impacts on adolescent resilience. The respondents of this study were 87 adolescents selected using purposive sampling. The instrument used was a resilience questionnaire. Data were analyzed using descriptive statistical techniques and t-test analysis. The results show: (1) The overall level of resilience among adolescents is mostly in the moderate category; (2) There is a significant difference in resilience between male and female adolescents; (3) There is a significant difference in resilience between adolescents experiencing parental divorce in the case of divorce alive versus divorce dead. To support optimal resilience development, it is important for teachers, counselors, and parents to understand these dynamics and provide support that meets the individual needs of adolescents

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