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Determinasi Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a c...
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Peran Gembala Jiwa dalam Problematika Pernikahan Dini di Indonesia
Sabar : Jurnal Pendidikan Agama Kristen dan Katolik
Vol 2
, No 4
(2025)
This article discusses the phenomenon of early marriage in Indonesia from the perspective of the Code of Canon Law, particularly Canon 1072, which emphasizes the pastoral duty of guiding young people away from premature marriages. Using a qualitative-descriptive method with a literature review approach, the study examines canonical texts, Church documents, and empirical data related to the issue. The findings reveal that Catholic marriage demands free and mature consent, emotional stability, and...
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Kepemimpinan Transformasional dalam Tata Kelola Pemerintahan dan Inovasi Sektor Publik: Kajian Literatur
Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia
Vol 2
, No 4
(2025)
Transformational leadership is an important paradigm in strengthening modern governance that is oriented towards innovation, accountability, and public service. This research aims to examine the concepts, roles, and challenges of transformational leadership in the context of the Indonesian public sector through a literature study approach. The study was conducted on 15 open academic sources relevant to digital bureaucratic issues, apparatus work motivation, and organizational reform. The results...
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Pemanfaatan Limbah Pertanian sebagai Pakan Ternak Berkualitas dengan Penerapan Teknologi Fermentasi di Desa Kapedi Kecamatan Bluto Kabupaten Sumenep
Jurnal Pengabdian dan Perubahan Sosial
Vol 2
, No 4
(2025)
An educational activity on the use of agricultural waste as animal feed through fermentation technology was held in Kapedi Village, Bluto Subdistrict, Sumenep Regency. The aim of this activity was to improve farmers' understanding and skills in processing agricultural waste, such as rice straw and corn cobs, into alternative feed that is highly nutritious and environmentally friendly. The methods used included interactive extension, practical fermentation feed production, discussion, and evaluat...
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Program Penghijauan Desa melalui Distribusi dan Penanaman 1000 Bibit Buah oleh Mahasiswa KKN Universitas Pertiba di Desa Tukak, Kecamatan Tukak Sadai, Bangka Selatan (Indonesian Version)
Resti Rosanabila
; Genta Aditya
; Kalista Kalista
; Pitriana Pitriana
; Sayyid Herdiansyah
; Melani Melani
; Septiadi Septiadi
; Miranti Miranti
; Habibilah Fikri
; Oktapiani Saputri
Jurnal Pengabdian dan Solidaritas Masyarakat
Vol 2
, No 4
(2025)
The Community Service Program (KKN) is a form of student community service aimed at providing tangible contributions to village development. The 2025 KKN Program of Group 04 of Pertiba University was implemented in Tukak Village, Tukak Sadai District, South Bangka Regency, with a primary focus on reforestation activities through the planting and distribution of fruit seedlings. The purpose of this activity is to increase public awareness of the importance of protecting the environment, creating...
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Pemberdayaan Kelompok Usaha Galansia melalui Teknologi Tepat Guna dan Digital Marketing
Aprinawati Aprinawati
; Hidir Efendi
; Haryadi Haryadi
; Khafi Puddin
; Fadli Agus Triansyah
; Apriansyah Sipayung
; Nasywa Khalista
; Fadillah Fasha
Jurnal Pengabdian Kepada Masyarakat
Vol 5
, No 4
(2025)
This community service activity aims to empower the Galansia Business Group in Sait Buttu Saribu Village, Pematang Sidamanik District, Simalungun Regency, which is engaged in the processing of agricultural products and household products. The main problems faced by the partners include limited production capacity, inconsistent product quality, simple business management, and traditional marketing methods. To overcome these problems, the community service team applied a participatory approach by...
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Diversifikasi Produk Tempe Menjadi Nugget sebagai Upaya Peningkatan Gizi Anak dan Pencegahan Stunting
Shafwan Aulia Rahman
; Fatimah Aminati
; Muhammad Yassir namirudin
; Eka Prasetya Budi Mulyawan
; Sendi Ibnu Hilmiawan
; Ananda Rizky Fadillah
; Meilana Afif Mahmudi
; Arya Sheva Satria Dewantara
; Ayu Safitri
; Rosyita Nur Syafa'ah
; Al fathih Niska Adilah
; Viena Eka Yuadianti
; Andriyani Puji Lestari
; Arista Anindya Ramadhani
; Muhammad Alif Rizky H
Jurnal Pengabdian Sosial dan Kemanusiaan
Vol 2
, No 4
(2025)
The Student Organization Capacity Building Program (PPKO) of the PTI FKIP UMS is a community service initiative that aims to increase the added value of tempeh products in Sentono Village, Karangdowo District, Klaten Regency, with a focus on product innovation, particularly tempeh nuggets. Sentono Village has long been known as one of the largest tempeh production centers in Klaten, with more than 26 active tempeh producers. However, these producers face significant challenges in the form of con...
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Pengaruh Bahan dan Lama Waktu Perendaman Benih terhadap Pematahan Dormansi Benih Cabai Rawit (Capsicum frutescens)
Jurnal Riset Rumpun Ilmu Tanaman
Vol 4
, No 2
(2025)
More than 20% of the seeds sown did not germinate normally. The problem of low chili pepper seedling growth rates was caused by low germination rates. Internal factors contributing to low germination rates in chili pepper seeds had yet to be solved. This research aimed to analyze the effect of materials and duration of seed soaking of cayenne pepper (Capsicum frutescens) as well as the results of the soaking treatment for cayenne pepper seeds (Capsicum frutescens). This research used factorial C...
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Analysis of the Implementation of Accounting Information Systems on Individual Performance, Organizational Performance, and Net Benefits
International Journal of Entrepreneurship and Management
Vol 2
, No 3
(2025)
The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual...
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Media Pembelajaran Interaktif Aksara Devanagari Sebagai Inovasi Edukasi Digital Berbasis Budaya Bali
Aristamy, I Gusti Ayu Agung Mas
; Mutiarani, Rizkita Ayu
; Winatha, Komang Redy
; Naratama, I Made Edo
Jurnal Riset Rumpun Seni, Desain dan Media
Vol 4
, No 2
(2025)
This study aims to develop an interactive mobile application-based learning media to introduce Devanagari Sanskrit script to Indonesian teenagers. The background of this research is the lack of communicative, contextual, and engaging learning media for the digital generation in learning traditional scripts. The development method uses the ADDIE model modified with a visual communication design approach and integration of local Balinese cultural values. The results show that this media successful...
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