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Irman Putra; Arief Fahmi Lubis

Jurnal MIMBAR ADMINISTRASI 2021 Universitas 17 Agustus 1945

The discussion on the position and jurisdiction of the military judiciary in Indonesia is very important considering that it can always change according to the development of society. By knowing the historical background and mental conditions when the laws and regulations that govern these problems were made, it is hoped that research on military justice in Indonesia will become more comprehensive. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description when the research is carried out. The results of this study show that history will have the same interpretation as regulated in the laws and regulations.

Mesak. E. S. Rahanra

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

Fakfak Regency is one of the autonomous regions located in the territory of West Papua Province. Normatively, this district is still classified as an area rich in potential economic resources. If the potential of these resources can be managed and utilized properly, it will certainly make a positive contribution to the increase of Regional Original Revenue. The Tourism sector is one of the potential and strategic sectors for Regional Original Revenue, because this sector is the main source of Regional Tax and Regional Levy revenue.This study aims to find out the amount of Revenue from the Tourism Sector of Fakfak Regency in the last 5 years, to find out the amount of Contribution of Tourism Sector Revenue to the Original Income of the Fakfak Regency Region, how the theory used in the Development of the Tourism Sector as one of the leading sectors for increasing Regional Original Income. The research method used is a qualitative research method. Based on the results of important research findings, in the last five years the tourism sector has received less attention from the local government of Fakfak district, but the tourism sector's revenue has increased every year.    

Fictor S. Misssa; Edwer Y. Dethan; Yanto Tefa; Petrus Pareira; Angelita Meneses

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

This community service project aims to enhance Sunday School teachers’ ability to use digital media as a tool for children’s faith formation in local churches. The rapid development of information technology requires churches to adapt their educational ministries, including children’s spiritual learning. The training was conducted at the Christian Evangelical Church in Timor (GMIT) Sion Noelbaki Congregation, involving 25 Sunday School teachers. The implementation methods included needs observation, interactive workshops, practical sessions on creating digital Bible content, and direct mentoring in using media such as spiritual videos, PowerPoint, and online platforms (YouTube, Canva, and WhatsApp Groups). Evaluation was carried out through pretest-posttest and participant satisfaction questionnaires. The results showed a 78% increase in teachers’ competence in using digital media after the training. Participants also demonstrated high enthusiasm and commitment to applying digital media in their children’s ministry. This activity had a positive impact on improving the quality of faith education, making Sunday School learning more engaging, contextual, and relevant to children’s lives in the digital era.

Endang Prihatin; Defifi Ismiyati; Rizka Irawan

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

This study examines the impact of ethical leadership on both employee engagement and organizational behavior through a multilevel analysis. Ethical leadership, characterized by integrity, fairness, and ethical decision-making, is increasingly recognized as a crucial factor in shaping organizational outcomes. Drawing upon data from multiple levels within organizations, including individual employees and their respective teams, this research employs statistical techniques to explore the intricate relationships between ethical leadership, employee engagement, and organizational behavior. Findings suggest that ethical leadership positively influences both employee engagement and organizational behavior at both individual and group levels. Moreover, the study elucidates the mediating role of employee engagement in the relationship between ethical leadership and organizational behavior, underscoring the importance of fostering ethical leadership behaviors for promoting a positive organizational culture and enhancing employee contributions beyond formal role requirements.    

Ahmad Zakaria; Teguh Priadi

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2021 Pusat Riset dan Inovasi Nasional

This research is descriptive research which aims to determine students' interest in participating in extracurricular activities at Nusawungu State Vocational School students. The design used in this research is associative research with descriptive analysis methods. The population is all Class 2 students of Nusawungu State Vocational School, the total population is 279 people. Samples were taken using the Stratified Proportional Random Sampling technique, namely a tiered random sampling method taken from 10% of the total population. So the sample used could be as many as 30 students. The data analysis technique used is descriptive analysis of descriptive data, percentage analysis using a computer application through the SPSS 16 program. Based on the results of validity and reliability tests, all data is declared reliable because the correlation value (Cronbach's Alpha) on average 0.830 is considered good for use. Normality test The data was also declared normal with an Asymp value = 0.974 (p>0.05). Thus, the results obtained can be concluded that students' interest in taking extracurricular sports lessons at the Nusawungu State Vocational School shows the high category with the results obtained being 78.53%.

Kusmiyati Kusmiyati; Dian Imam Saefulah; Dennis Guna Bawana

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2021 Pusat Riset dan Inovasi Nasional

The Literature Review research aims to find out whether nutritional status influences physical fitness in students by using secondary data, namely previous research journal articles. The data collection technique uses the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) method. Searching for journal articles in literature reviews uses methodology with the criteria (1) Searching for journal article data to be reviewed according to the research title, (2) Research variables used according to writing needs, (3) Searching for articles with a time period of 2018-2022 or a period of 5 years, (4) The results of the research are measured validly, (5) Data analysis is analyzed appropriately. The database used by researchers was from Google Scholar Eric Journal and Taylor and Francis with keywords (the relationship between "nutritional status" and physical fitness). From the results of the literature review conducted, it shows that the results of the research show that the variables (1) nutritional status have a relationship with physical fitness in students, (2) there are significant results between nutritional status and physical fitness in students due to several influencing factors.

Sumiyanti, Tri; Kurniasari, Dian; Rahmadhani, Sari

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.

Mesra Berlyn Hakim; Tri Winarsih; Nur Aini Maulidhia; Yahya Shidiq

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.

Aprilya Roza Werdani; Justiyulfah Syah; Putri Ranatul Agustri

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

In 2018, Basic Health Research (Riskesdas) data showed that the prevalence of wasting in children under five in Indonesia was 10.2%, while in the age group under two years (baduta) it was higher, namely 11.7%. Nutrition Status Monitoring Data for 2017 also shows that the prevalence of wasting in under-fives is higher, which is 12.8% when compared to the toddler group, which is 9.5% (Ministry of Health RI, 2018). Based on the WHO classification, wasting in the underdog group in Indonesia is categorized as a serious public health problem, with a prevalence in the range of 10-14%. Malnutrition that occurs in 1,000 HPK, besides being at risk of inhibiting physical growth (failure to thrive) and being susceptible to disease (metabolic disorders: DM. Hypertension, obesity), also inhibits cognitive development (motor cognitive impairment) which will affect the level of intelligence and productivity of children in the future.    

Suratman Suratman; Nanang Ari Utomo

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the effect of profitability, liquidity, company growth, dividend policy and tax avoidance (study on the manufacturing sector listed on the Indonesia Stock Exchange). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 76 companies. The data collection method used in this research is documentation. The source of data in this study is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linear regression which was preceded by classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done by using the coefficient of determination, t test and F test. In this study, the results of the analysis show that profitability has effect on firm value, liquidity has no effect on firm value, firm growth has no effect on firm value, dividend policy has effect on firm value, and tax avoidance has  effect on firm value.

A. Rasul; Subhanudin Subhanudin; Habibi Sutirta

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

Penelitian ini bertujuan mendeskripsikan kerajinan tenun Tembe Nggoli Masyarakat Bima Dompu di Kabupaten Mimika Provinsi Papua. Fokus masalah pada penelitian ini adalah proses pembuatan, motif dan warna, dan makna simbolik. Penelitian ini menggunakan metode penelitian deskriptiff kualitatif. Data tersebut diperoleh dengan cara observasi, wawacara, dan dokumentasi. Instrumen penelitian ini adalah peneliti sendiri dan dibantu instrumen pendukung berupa observasi, wawancara, dan dokumentasi. Teknik analisis data data adalah triangulasi sumber. Tahapan analisis data penelitian yang digunakan adalah dengan cara reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: 1) Prosedur pembuatan tenun Tembe Nggoli (benang pakan dan benang lungsi). Proses pembuatan terdiri dari empat tahap: a) pembuatan pola, b) memasang benang lungsi pada alat tenun, c) membentuk moti pada tenun, dan d) finishing. 2) Motif dan warna yang diterapakan pada kerajinan kain tenun Tembe Nggoli Masyarakat Bima Dompu di Kabupaten Mimika Provinsi Papua adalah: a) Motif kain tenun Tembe Nggoli, 1) Nggusu Waru, 2) Gari atau garis, 3) Nggusu Upa, 4) Bunga Samobo. b) Warna yang digunakan tenun Tembe Nggoli Masyarakat Bima Dompu di Kabupaten Mimika Provinsi Papua yaitu kuning, merah, merah muda, biru, hijau, putih, dan hatam. 3) Makna simbolik kain tenun Tembe Nggoli, diantaranya: a) kain tenun Tembe Nggoli Nggusu Waru adalah delapan sifat yang harus dimiliki manusia yaitu berbudi pekert luhur, suka membantu, sopan, jujur, bekerja keras, dan mempunyai jiwa pemimpin. b) kain tenun Tembe Nggoli Gari atau garis adalah melambangkan sikap jujur dan tegas dalam melaksanakan tugas. c) kain tenun Tembe Nggoli Nggusu Upa adalah melambang empat sifat utama yaitu suka membantu, jujur, berhati mulia, dan bekerja keras. d) kain tenun Tembe Nggoli Bunga Samobo adalah memiliki akhlak mulia yang bermafaat bagi orang-orang sekitar.

Wahyudi Wahyudi; Achmad Syahruddin; Ira Marni

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

Tujuan penelitian ini adalah untuk mengetahui pengaruh bauran pemasaran (produk, harga, promosi dan tempat) terhadap perilaku pembeli mie Instan Produk Indofood, serta untuk mengetahui diantara variabel bebas (produk, harga, promosi dan tempat) yang mempunyai pengaruh paling dominan terhadap perilaku pembeli mie Instan Produk Indofood pada Toko Ina Tanah Grogot. Populasi dalam penelitian ini adalah seluruh konsumen yang berbelanja mie instan produk indofood pada toko Ina selama penelitian. Sampel yang diambil adalah  sebagian dari populasi yaitu 80 responden. Teknik pengambilan sampel menggunakan teknik metode sampling insidental. Variabel bebas dalam penelitian ini yaitu produk, harga, promosi dan tempat/distribusi, sedangkan variabel terikat dalam penelitian ini yaitu perilaku pembeli. Untuk metode analisis data yang digunakan adalah analisis regresi linier berganda. Dengan menggunakan program SPSS 15 dapat diperoleh Fhitung > Ftabel ( 30.738  > 2.34) dengan hipotesis Ho ditolak dan Ha diterima. Sehingga dapat  bersama-sama berpengaruh terhadap perilaku pembeli. Selanjutnya dengan melihat besarnya koefisien determinasi (R2) Adjusted Squere diperoleh hasil sebesar 0.601 atau 60,1 % sedangkan sisanya sebesar 39.9 % dipengaruhi oleh variabel lain. Berdasarkan hasil uji – t diketahui bahwa variabel yang dominan mempengaruhi perilaku pembelian adalah variabel promosi (X3), dapat dilihat dari nilai unstandardized coefficients variabel promosi 0.530 atau nilai t hitung tertinggi yaitu 8,578 dibandingkan dengan variabel lainnya.

Zumrotus Sa’diyah; Farida Isroani

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

The current state of the war against COVID-19 requires people to be active at home, keep their distance, wear masks and other healthy living habits. Almost all activities that we normally can do outside the home freely, such as school, work, play, lectures and others, have been restricted since the Covid-19 outbreak. On the other hand, of course, there are economic factors that make people continue to do activities outside the home. Seeing this situation, the acceleration of handling COVID-19 must be carried out thoroughly and involve all parties who take universities. In Ringintunggal village, residents work as farmers, usually growing rice, beans, soybeans, secondary crops, and others. But here there are also lots of crystal guavas owned by residents, so don't be surprised if we enter Ringintunggal village there will be lots of guava trees around people's homes, and there are several crystal guava gardens that are quite wide owned by residents. But with the abundance of guava fruit, it is not accompanied by the innovation of processed crystals. Therefore we saw that this was a problem in the village and we were moved to take action for the residents of Ringintunggal village by providing understanding and training on the potential assets owned by Ringintunggal village.

Nur Ismi Wahyuni; Ekayanti Ekayanti

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

Gestational diabetes mellitus (GDM) is a glucose tolerance disorder that was first discovered during pregnancy which had never been diagnosed with diabetes in the mother and then showed high glucose levels during pregnancy. Women with GDM almost never give complaints even though the incidence of GDM can be threatening and very dangerous because it can cause several complications during pregnancy, childbirth and after childbirth is also one of the causes in cases of maternal and infant mortality. Pregnancy accompanied by diabetes is also at risk of causing maternal death up to 4 times 2. One other prevention that can be done is more intensive counseling and counseling from officers to all pregnant women about the description of the incidence of DMG. This activity was carried out at the Tanralili Public Health Center with the method of individual counseling to pregnant women in turn with brochures distributed to each pregnant woman, after which they took blood/glucose checks while. This activity was attended by 2 lecturers and 2 midwifery students as well as 20 pregnant women. This community service provides good benefits, namely getting knowledge about Gestational Diabetes Mellitus and being able to know glucose levels in the blood as screening so that it can prevent and detect early complications that will occur.

Burhan Noerdin

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2021 Pusat Riset dan Inovasi Nasional

. Based on the results of observations, learning subjects Basic Knowledge of Mechanical Engineering in Vocational High Schools showed low learning outcomes. The purpose of this study is to improve student learning outcomes by using audio-visual media in the student facilitator and explaining learning model. This research is a class action research consisting of two cycles, each cycle consisting of planning, action, observation, and reflection activities. The research subjects were 35 male students in class X Machining at SMK Negeri 1 Cibeber for the 2020/2021 academic year. Based on the results of the written test conducted at the end of cycle I, an average value of 69.92 was obtained with 72% classical completeness. Implementation of improvements in cycle II increased student learning outcomes, with an average score of 78.30 and 76.92% classical completeness.    

Kalbuana, Nawang

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to determine the Company Size, Leverage, Company Value on Tax Avoidance: The Case of Companies Listed in the Jakarta Islamic Index (JII). The approach used in this research is a quantitative approach. The data in this study are secondary data. Data obtained from the page www.idnfinancial.com. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. The findings show that Company Size and Firm Value do not affect Tax Avoidance while Leverage has a significant effect on Tax Avoidance

Robingun Suyud El Syam; Siti Lailiyah; Robiah Adawiyah; Salis Irvan Fuadi

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2021 Pusat Riset dan Inovasi Nasional

Manusia hidup di dunia sebagai khalifah (perwakilan), maka ia mesti menyelami hakikat atas tugas tersebut. Melalui pendekatan historis kosmologis diketahui, bahwa Allah telah menciptakan makluk sebelum manusia di muka bumi yakni entitas jin. Entitas ini mempunyai amanah dari Allah, mengelola bumi dan beribadah pada-Nya. Namun entitas itu gagal, memiliki perilaku merusak dan saling membunuh sehingga kedamain sulit diwujukan. Maka Allah mengganti mereka dengan manusia, melanjutkan amanah pengeloaan bumi dan beribadah. Belajar dari entitas jin, manusia sebagai pengganti (khalifah) mesti menjaga dunia dan taat beribadah agar amanah tersebut bisa ditunaikan.  

Tungga Buana Irfana; Wiryo Harto Kusuma

Nusantara: Jurnal Pengabdian kepada Masyarakat 2021 Pusat Riset dan Inovasi Nasional

This study aims to determine: (1) The influence of Work Environment on Employee Loyalty; (2) Effect of Compensation on Employee Loyalty; (3) The Effect of Work Environment and Compensation Against Employee Loyalty in PT. Nawakara Arta Kencana. Data collection methods in this study using questionnaires spread with the number of respondents 45 employees. Data analysis technique in this research using normality test, multicolinearity test, heteroscedasticity test, partial test (t test), and simultaneous test (f test). The results of this study indicate that: (1) Working Environment variables have an effect on significant to employee loyalty variable with t value> t table (2,972> 2,016); (2) Compensation variable significantly influence Employee Loyalty variable with t value> t table (5,500> 2,016); and (3) Work Environment Variables and Compensation Variables together affect Employee Loyalty variable in test result showing that the value of f arithmetic> f table (20,343> 3,21) and value of determination coefficient (R2) equal to 0, 492 or equal to 49 , 2%, it means that Work Environment variable and Compensation variable simultaneously influence Employee Loyalty variable as much 49,2%.

Natalia, Theressa Meita; Luhgiatno, Luhgiatno; Mohklas, Mohklas

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

Salim, Noor; Kiswoyo, Kiswoyo

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.