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All Journal JSAI (Journal Scientific and Applied Informatics) Administrativa : Jurnal Birokrasi, Kebijakan dan Pelayanan Publik JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Teknologi dan Industri Pertanian Indonesia Maktabatun: Jurnal Perpustakaan dan Informasi Jurnal Bintang Pendidikan Indonesia Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Cendikia Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi International Journal of Technology and Education Research AT-TAKLIM: Jurnal Pendidikan Multidisiplin Journal of Digital Technology and Computer Science
Putri Rahayu
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Pengarusutamaan Gender Di Kantor Pelayanan Pajak Pratama Tanjung Karang Putri Rahayu; Eko Budi Sulistio
Jurnal Administrativa Vol 1 No 1 (2019): Administrativa: Jurnal Birokrasi, Kebijakan dan Pelayanan Publik
Publisher : Jurusan Ilmu Administrasi Publik FISIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.319 KB) | DOI: 10.23960/administrativa.v1i1.10

Abstract

Gender issues have now become regional commitment, nationally, and internationally. Presidential Instruction No. 9 of 2000 on gender mainstreaming, pressed the importance of mainstreaming gender in order to realize a good governance.Employees are an important asset at any Tax Services Office, due to the growing development of the agencies depend on the performance of its officers. Directorate General of Taxes as one of the organizations under the auspices of the Ministry of Finance also participate in this support PUG, namely by applying the concept of Gender Responsive. This concept is also applied throughout the organization under the auspices of the Directorate General of taxation including Tax Services Office Pratama Tanjung Karang. In this study the researchers wanted to know what are the programs, how the implementation and what are the factors supporting and restricting in Mainstreaming Gender in the KPP Pratama Tanjung Karang. The theory used in this study is gender theory and the theory of Justice. This research is a descriptive research with qualitative approach by taking data from 22 informant through interviews, observation and the documentation. From this research it is achieved that mainstreaming gender in KPP Pratama Tanjung Karang already can be seen from the aspects of political support, policy, institutional, information systems and human resources. But there are some things that should be fixed, namely toilet for taxpayers as well as a smoking area and a woman parking should be eliminated.
IMPROVING LITERACY AND NUMERATION ABILITY THROUGH A CAMPUS TEACHING PROGRAM AT SD NEGERI 091640 BANDAR MASILAM, SIMALUNGUN DISTRICT Ance Siallagan; Diki Setiawan; Dina Valentina Pratiwi; Via Nirvana Sipayung; Rutiah Destriana Sitinjak; Putri Rahayu; Mustika Hati Purba
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 4 No 1 (2023): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 4, No 1 Maret 2023
Publisher : LP3M STKIP MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v4i1.1023

Abstract

The Teaching Campus program is a form of Freedom to Learn Campus Merdeka, which provides opportunities for students to become partners of elementary and secondary school teachers who have been affected by the Covid-19 pandemic. Public Elementary School 091640 Bandar Masilam Simalungun Regency is one of the targeted schools for the campus teaching program batch 3 of 2022 due to experiencing learning loss during the pandemic. Students who experience learning loss have low literacy and numeracy skills, some are even unable to read at all. The method used is descriptive qualitative. The teaching campus program at SDN 091640 Bandar Masilam consists of activities to improve literacy and numeracy, teacher and school administration, technology adaptation, character development according to Pancasila values, and environmental health education. With the teaching campus program from February to June 2022, there has been an increase in students' literacy skills, numeracy skills. The existence of a reading corner makes students who have not been able to write and read at all be able to write and read fluently. The results of the class minimum competency assessment (AKM) were also very satisfying. In addition, school administration is getting more organized, implementing various online learning media applications, using electronic media in learning, as well as a clean and healthy school environment as a follow-up to school environmental health education. The Teaching Campus has provided space for students to contribute as agents of change/innovators so that it has a positive impact on all elements involved in the school environment.
Penghambatan Peningkatan Kadar Asam Lemak Bebas (Free Fatty Acid) pada Buah Kelapa Sawit dengan Menggunakan Asap Cair Teuku Maimun; Nasrul Arahman; Fikriatul Arifah Hasibuan; Putri Rahayu
Jurnal Teknologi dan Industri Pertanian Indonesia Vol 9, No 2 (2017): Vol.(9) No.2, October 2017
Publisher : Agricultural Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (919.951 KB) | DOI: 10.17969/jtipi.v9i2.8469

Abstract

Abstract                                                                        One cause of the increase in free fatty acids (FFA) in Crude Palm Oil (CPO) is the activity of lipase-producing microorganisms in the oil palm fruit. Lipase is a biocatalisator which accelerate oil-hydrolysis reaction. High Free Fatty Acid Levels (FFA) will caused rancidity, change the taste and color of the oil. To solve this problem, post-harvest palm fruits should treat with some special treatment, e.g. addition of anti-microbial material, such as liquid smoke The purpose of this study was to determine the effect of liquid smoke on oil palm fruit, the inhibition of elevated levels of free fatty acids (FFA) on CPO. The factors reviewed in this study is the concentration of liquid smoke used; 5, 15, and 25% and the standing time; 12, 16 and 20 hours. The parameters observed in this study are free fatty acids (FFA), water, and impurities. The results showed that the higher the concentration of liquid smoke added, the higher inhibition of oil hydrolysis. CPO levels of FFA decreased at approximately 0,03 to 0,37% after the addition of liquid smoke. Highest inhibition on ALB increase was obtained in the treatment of the sample with the addition of 25% liquid smoke and 12 hours of standing time, which is 2,46%. Keywords: Crude Palm Oil (CPO), Free Fatty Acid (FFA), Water, Impurities, Liquid Smoke.Abstrak       Salah satu penyebab peningkatan asam lemak bebas (ALB) di dalam Crude Palm Oil (CPO) adalah, karena adanya aktivitas mikroorganisme penghasil lipase di dalam buah kelapa sawit. Lipase merupakan biokatalisator yang mempercepat reaksi hidrolisis minyak. Kadar Asam Lemak Bebas (ALB) yang tinggi menyebabkan ketengikan, perubahan rasa dan warna pada minyak. Untuk mengatasi masalah ini, buah kelapa sawit perlu diberi perlakuan khusus, yaitu penambahan bahan anti mikroba pada buah kelapa sawit pasca panen, salah satunya adalah asap cair. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penambahan asap cair pada buah kelapa sawit, terhadap penghambatan peningkatan kadar asam lemak bebas (ALB) pada CPO. Adapun faktor yang ditinjau dalam penelitian ini adalah konsentrasi asap cair yang digunakan, yaitu 5, 15, dan 25% dan waktu pendiaman, yaitu 12, 16, dan 20 jam. Parameter yang diamati dalam penelitian ini antara lain, asam lemak bebas (ALB), air, dan kotoran. Hasil penelitian menunjukkan bahwa semakin tinggi konsentrasi asap cair yang ditambahkan, maka penghambatan hidrolisis minyak semakin tinggi. Kadar ALB pada CPO yang dihasilkan menurun sekitar 0,62 – 2,55% setelah penambahan asap cair. Penghambatan peningkatan ALB tertinggi diperoleh pada perlakuan sampel dengan penambahan 25% asap cair dan waktu pendiaman 12 jam, yaitu 2.46%. Kata kunci : Crude Palm Oil (CPO), Asam Lemak Bebas (ALB), Air, Kotoran (Impuritis), Asap cair (Liquid Smoke)
Strategi Kepala Madrasah dalam Mewujudkan Pendidikan yang Berkualitas di Mts Nurul Iman Izzati Ok Reza Fathurrahman; Salsabila Yasmin; Denny Fitriani; Marhatul Fatwa; Putri Rahayu
Maktabatun: Jurnal Perpustakaan dan Informasi Vol 3 No 1 (2023): Maktabatun: Jurnal Perpustakaan dan Informasi
Publisher : Prodi Perpustakaan dan Sains Informasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.978 KB)

Abstract

Varioius knoiwleidgei and skills arei reiquireid in thei foirmulatioin oif an eiffeictivei supeirvisioin plan oir strateigy. Theireifoirei, thei right strateigy is neieideid froim thei heiad oif thei madrasa in supeirvising soi that quality eiducatioin can bei reializeid. Thei purpoisei oif this study was toi deiteirminei thei supeirvisioin proigram strateigy, thei impleimeintatioin oif thei supeirvisioin proigram and thei eivaluatioin oif thei madrasa principal supeirvisioin proigram. This study useid a deiscriptivei meithoid with a qualitativei approiach. Data coilleictioin teichniqueis throiugh: oibseirvatioin, inteirvieiws, and doicumeintatioin. This reiseiarch was coinducteid at MTs Nurul Iman Izzati. Thei reiseiarch subjeict was thei heiad oif thei madrasa. Thei reisults shoiweid that: (1) acadeimic supeirvisioin was carrieid oiut baseid oin thei visioin, missioin and oibjeictiveis oif thei madrasa toi improivei quality eiducatioin (2) In foirmulating schoioil proigrams, teiacheirs weirei givein thei oippoirtunity toi proividei input and eivaluatei thei proigrams coimpileid (3 ) Thei strateigy oif supeirvising thei heiad oif thei madrasa by visiting, coilleicting daily teiacheir joiurnals and oibseirvatioins. (4) Thei Madrasah Heiad eivaluateis thei supeirvisioin proigram by loioiking at studeint gradeis, bringing thei reisults oif thei supeirvisioin asseissmeint toi thei Madrasa Supeirinteindeint froim thei Ministry oif Reiligioin, and discussing deificieincieis that oiccur in thei teiaching and leiarning proiceiss toi curriculum reipreiseintativeis.
Penerapan Pendekatan Metakognitif pada Mobile-Learning Sebagai Media Pembelajaran untuk Meningkatkan Pemahaman Siswa pada Materi Boga Dasar Putri Rahayu; Desi Andreswari; Aan Erlansari; Boko Susilo
JSAI (Journal Scientific and Applied Informatics) Vol 7 No 1 (2024): Januari
Publisher : Fakultas Teknik Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jsai.v7i1.5911

Abstract

This research aims to develop a mobile-learning application as an Android-based learning medium that suits the needs and applicable curriculum by applying a metacognitive approach, as well as knowing the influence of mobile-learning users to increase students' understanding of basic culinary lessons. This research uses the R&D development method with the ADDIE model and the Prototyping system development method. This application provides interaction from students as users to carry out learning simulation exercises which are incorporated into the study room features so that they can support basic culinary learning and provide learning evaluation questions. Based on the comprehension achievement test carried out on 64 students at SMK Negeri 3 Bengkulu City, a significance result of 0.001 (<0.05) was obtained from the pre-test and post-test of the wilxicon signed-rank test, then Ha was accepted which shows that the metacognitive approach was applied in mobile-learning as a learning medium it influences aspects of students' understanding of basic culinary learning. The use of metacognitive approach features in mobile-learning applications helps students monitor their understanding. Keywords: Learning media, metacognitive approach, Mobile-learning, Android, Pre-test, Post-test, Basic Cooking
Meta Analisis Model Pembelajaran Kooperatif Tipe Group Investigation Terrhadap Hasil Belajar Fisika Siswa Di SMA Helma Ariani Hasibuan; Putri Rahayu; Putri Roma Uly Nyata Sihombing; Siti Kholija Nasution
Jurnal Bintang Pendidikan Indonesia Vol 2 No 1 (2024): Februari: Jurnal Bintang Pendidikan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubpi.v2i1.2366

Abstract

This research takes the form of a meta-analysis aiming to encompass findings regarding the influence of the cooperative learning model called Group Investigation (GI) on high school students' physics learning outcomes. It aims to identify the independent variable, which is cooperative learning, and the dependent variable, which is high school students' physics learning outcomes. The study includes 20 journal articles on the Group Investigation cooperative learning model that align with the research objectives. The average effect size calculation resulted in an average effect size of 0.86. The average effect size based on the learning outcomes of the Group Investigation type was 0.80. It was observed that the highest level based on the class level was achieved in Grade XI with an effect size of 0.97, while Grade X also attained a high effect size. This demonstrates the effectiveness of the Group Investigation cooperative learning model, especially in Grade XI of high school. The overall percentage of journal articles categorized by effect size is as follows: high impact category 20%, very high impact category 10%, high category 20%, moderate category 30%, and finally, a small impact category with 20%. From the analysis, it's evident that journals on the Group Investigation cooperative learning model are highly relevant for use in the learning process due to their influence on students' physics learning outcomes in high school.
LITERATURE REVIEW ; PENERAPAN TAX PLANNING PPH 21 SEBAGAI UPAYA MENINGKATKAN EFISIENSI PAJAK PENGHASILAN BADAN (Tahun 2023, 2019,2015) Widyasari, Della; Diva Damai Maharani; Putri Rahayu; Muhammad Nur Rohman Syah; Muhammad Taufiq Hidayat
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i8.9864

Abstract

Penelitian ini bertujuan untuk menganalisis strategi perencanaan pajak yang sah dengan tujuan mengurangi beban pajak secara efektif, tanpa melanggar regulasi hukum yang berlaku. Metodologi penelitian yang diterapkan mencakup tinjauan pustaka yang komprehensif terhadap berbagai studi yang relevan mengenai perencanaan pajak, mekanisme pemotongan PPh 21, serta kebijakan perpajakan di Indonesia. Analisis yang dilakukan menunjukkan bahwa penerapan metode gross-up lebih efisien dibandingkan metode net dalam mengurangi beban pajak perusahaan. Strategi ini memungkinkan perusahaan untuk memanfaatkan biaya tunjangan karyawan sebagai pengurang penghasilan kena pajak, yang pada gilirannya berkontribusi pada pengurangan kewajiban pajak. Walaupun strategi ini terbukti efektif, penerapannya memerlukan pemahaman mendalam tentang administrasi perpajakan serta koordinasi yang kuat antar departemen di dalam perusahaan.
“PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PROFESI DALAM PRAKTIK AKUNTANSI DI ERA DIGITAL PADA UNIVERSITAS 17 AGUSTUS 1945” Irma, Cailah Nasywa Afrila; Diana Indah S.L.P.A; Putri Rahayu; Tries Ellia Sandari
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i10.10021

Abstract

Penelitian ini bertujuan untuk menggali persepsi mahasiswa akuntansi di Universitas 17 Agustus 1945 Surabaya terhadap etika profesi dalam praktik akuntansi di era digital serta menganalisis dampak perkembangan teknologi terhadap penerapan etika profesi di bidang akuntansi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode wawancara mendalam dan observasi. Partisipan penelitian adalah mahasiswa akuntansi yang telah mengikuti mata kuliah terkait etika profesi. Hasil penelitian menunjukkan bahwa mayoritas mahasiswa memiliki persepsi yang positif terhadap pentingnya etika profesi dalam praktik akuntansi, meskipun mereka menyadari tantangan baru yang ditimbulkan oleh teknologi digital. Teknologi digital, seperti perangkat lunak akuntansi dan sistem informasi berbasis cloud, telah meningkatkan efisiensi dalam pekerjaan akuntansi, namun juga menimbulkan risiko terkait keamanan data dan potensi manipulasi informasi. Mahasiswa menganggap bahwa prinsip-prinsip etika profesi harus tetap dijaga agar integritas, transparansi, dan akuntabilitas laporan keuangan tetap terjaga. Penelitian ini memberikan wawasan penting bagi pendidikan akuntansi dalam mempersiapkan mahasiswa menghadapi tantangan etika di era digital.
Pengaruh Profitabilitas, Struktur Modal, Pengelolaan Kas, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Putri Rahayu; Hwihanus Hwihanus
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1177

Abstract

This study aims to determine how factors like profitability, capital structure, cash management, and company size affect the financial performance of manufacturing companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Analysis is essential. The Smart PLS technique and secondary data from the financial statements of seven companies selected through purposive selection are used in the quantitative methodology of this study. Financial performance is evaluated using Tobin's Q and EPS, and the independent factors that are looked at include ROE, DER, quick ratio, current ratio, and total assets. The study's findings indicate that while business size has no discernible effect on financial performance, return on investment (ROE) has a strong positive influence. Nevertheless, capital structure (DER) has a negative impact on financial performance while company size has a positive one; neither effect is statistically significant. Additionally, cash management has a little negative impact on financial success, but business size has a positive and significant influence. However, there is a small but favorable correlation between firm size and financial performance.
Pemahaman Mahasiswa Akuntansi Terhadap Implementasi Teknologi Akuntansi di Era Digital Universitas 17 Agustus 1945 Surabaya Putri Rahayu; Hwihanus Hwihanus
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2566

Abstract

This study aims to understand accounting students' understanding of the implementation of accounting technology in the digital era at Universitas 17 Agustus 1945 Surabaya. Using a descriptive qualitative method, this study involved five students selected by purposive sampling, with data collected through an online questionnaire. The results showed that students' understanding of accounting technology varied. Three students felt that the technological skills they learned were sufficient to compete in the world of work, while the other two students felt the need to improve their understanding. All participants claimed to have used accounting software such as SPSS and SMART PLS during lectures, but the intensity and depth of use varied. The main challenges faced by students include the acceleration of technological developments, initial adaptation to complex software, and limited in-depth practical training. Some students feel overwhelmed in keeping up with the rapid development of technology, while others have difficulty in understanding accounting technology due to the lack of in-depth learning. This study concludes that although most students feel they have a fairly good understanding, increased access and practical training is needed to ensure they are ready to face technological challenges in the digital era.
Co-Authors A. Siti Rahmawati Aan Erlansari Ainun Mardiah Ance Siallagan Anisa Nur Azizah Bekti Pangestu Boko Susilo Cholis Hidayati Denny Fitriani Desi Andreswari Desty Endrawati Subroto Diana Indah S.L.P.A Diana Indah Sri Lestari P. A Diki Setiawan Dina Valentina Pratiwi Diva Damai Maharani Dwi Andryansyah Eko Budi Sulistio Fatimah Rasyidah Az Zahra Fikriatul Arifah Hasibuan Helma Ariani Hasibuan Hidrawati, Hidrawati Hwihanus Hwihanus Irma, Cailah Nasywa Afrila Marhatul Fatwa Muhamad Kosim Muhammad Nur Rohman Syah Muhammad Ridwan Muhammad Taufiq Hidayat Mustika Hati Purba Naerul Edwin Kiky Aprianto Nashifah Nurul Fajri Nasrul Arahman Ok Reza Fathurrahman Putri Roma Uly Nyata Sihombing Ridha Alfisya Rasyidin Rifqy Hafizh Priandy Rismawati Dwi Anggiani Rutiah Destriana Sitinjak Salsabila Yasmin Sarpini Siti Ena Nurul Aeni Siti Kholija Nasution SITI NURUL HIDAYATI Sitti Aida Adha Taridala Suiratul Maryam Bainah Teuku Maimun Teuku Mohammad Daffa Al Islami Tries Ellia Sandari Via Nirvana Sipayung Wahidin Widyasari, Della