Petani palawija di Desa Mane Kareung Kecamatan Blang Mangat Kota Lhokseumawe menghadapi kendala dalam proses pengolahan lahan. Proses lahan berupa penggemburan tanah masih dilakukan secara konvensional, yaitu dengan menggunakan cangkul dan garu untuk menggemburkan tanah. Cara manual tersebut membutuhkan waktu tenaga yang lebih banyak. Abdulah sebagai mitra Program Kemitraan Masyarakat (PKM) sama. Tujuan dari kegiatan PKM ini adalah menerapkan inovasi teknologi mesin penggembur (cultivator)...

The increasing demand for meat has increased the number of livestock slaughtered. An increase in cuts means an waste generated. One wastewater treatment techniques is aluminium (Al) plate electrocoagulation method. Electrocoagulation a coagulation process or and deposition fine particles by utilizing electrical energy through electrolysis so that it can degrade pollutants contaminants RPH liquid waste. This research was conducted to determine effect variations current density contact time...

This study aims to analyse the performance of Islamic banks in Southeast Asia through a comprehensive framework that includes both financial and non-financial aspects, particularly those grounded Maqasid al-Shari’ah. The research is significant as rapid growth finance region has not been matched by systematic evaluations. Employing quantitative approach with an explanatory design, data were collected from reports, structured surveys, interviews, analysed using panel regression Fixed Effect...

The development research aims to produce learning materials Plantae such as devices based Guided Inquiry integrated Islamic values improved understanding of the concept high school students. Adapted procedure according Borg and Gall model. results analysis device shows value average percentage expert by 98.1%, 86.1% experts teachers 95.4%. Small groups test 89.8%. main was conducted on experimental class control in Annur Bululawang. data using Anacova showed that students is significantly...

Concerning the social and environmental effects of monetary action, corporate responsibility disclosure has become a phenomenon. Good governance (GCG), which includes managerial ownership, company characteristics like percentage independent commissioners, extra costs incurred by company, media exposure performance are some variables that affect company’s disclosure. This study’s ideas include signaling theory. According to theory, businesses want lessen information gaps between them their...

Profitability is a measurement of the financial performance Islamic banks, which company's ability shown through management use total assets related to operational activities. The better assets, higher profit obtained. This study aims analyze effect corporate governance, current ratio, asset turnover and intellectual capital on profitability. companies studied are Sharia Commercial Banks as many 10 for five years with period 2018-2022.The method used in this multiple linear regression...

Penerapan teknologi tepat guna pascapanen kopi merupakan salah satu cara untuk meningkatkan nilai tambah komoditas perkebunan kopi. Kelompok tani BLJ Tani (Blang Jorong Tani) dan kelompok Buge Mujadi adalah dua petani di Desa Petukel Blang yang akan menjadi masyarakat mitra kegiatan penerapan TTG. Tujuan dari TTG ini produktifitas (petani kopi) melalui mesin-mesin Mesin-mesin diterapkan nantinya mesin pengupas kulit buah sistem berjalan, pencuci huller berjalan. Metode pelaksanaan program...

Islamic commercial banks are sharia which in their activities provide services payment traffic. can act as foreign exchange and non-foreign banks. Foreign that carry out overseas transactions or those related to currencies a whole such transfers, collections, opening letters of credit so on. The research objective is determine green banking affects the profitability Commercial Banks Indonesia concept from an perspective. This type quantitative with statistical descriptive approach....

This study is intended to explore the cultural values underlying company's management control system design by using interpretive paradigm, an ethnographic method carry out meanings. The researcher chooses X Padang Restaurant group (GRPXJ) as a research object. GRPXJ (MCS) affected Minangkabau culture and modern values. Its MCS flexible, it not hierarchical organizational structure but more flat, decentralization patterned with large autonomy in every branch, accounting are based on mato...

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan informasi dasar kepada masyarakat di Lampung tentang pentingnya pendidikan Era Society 5.0. Urgensi dalam kegiatan yaitu masih banyak yang belum mengetahui pendidikan. Peran akademisi dan berkeinginan sosialisasikan pengetahuan menumbuhkan kesadaran Dalam menggunakan metode meliputi beberapa tahapan yakni perencanaan, pelaksanan evaluasi. dilaksanakan pada tanggal 21 September 2023 secara jaringan (daring) atau online...

The abundance of jengkol skin waste becomes useless waste, so creative ideas emerge for the community to use as a source public finance by making natural dyes basic ingredient written batik and distributed Batik entrepreneurs such As Syafa Lampung. By exploiting this local potential, it can improve family economy even make environment clean. This study uses descriptive qualitative approach that refers information related research topic. Data were obtained from observation interviews. results...

Financial technology (fintech) has increased and can potentially drive Sharia finance's growth. This study aims to analyze fintech's role in promoting Islamic growth the digital era. The research method uses a literature study. A descriptive analysis approach involves breaking secondary data journals, articles, statistical reports related topic. results of this indicate that adoption fintech finance is predicted continue increase, driven by millennial Muslim population. Fintech provides...

This research aims to analyze the influence of product review features and postage subsidies on consumer purchasing decisions Shopee marketplace platform. The has become one leading e-commerce platforms in Indonesia, factors influencing this platform are essential understand. uses a quantitative approach by collecting data through online surveys with several respondents who active users. obtained was analyzed using multiple linear regression analysis SPSS. results show that feature...

The spread of Covid-19 in Indonesia has had wide-ranging impacts on human life, particularly the economy. Therefore, a breakthrough is needed to address this issue by actively involving community and working with government develop economic development program. This background prompted study intending obtain right program for MSMEs affected Lampung Province. uses qualitative approach data collection methods, including observation, interviews, documentation. analysis method used analysis,...

This study is intended to convey the idea of merging three concepts accounting, namely mato based profit-sharing cooperative, and sharia. The merger was motivated by a desire produce more universal accounting concept, which not on particular religious stream, but in line with Indonesia's constitutional- ideology: Pancasila 1945 Constitution. research paradigm uses spiritual approach. generates new concept that viscous values justice, joint effort principle kinship inspired divinity.

Proses injection molding merupakan salah satu proses pembentukan plastik yang banyak dilakukan. Permasalahan sering dialami pada ini adalah terjadinya kualitas produk jelek akibat cacat produk. Hal dapat memperlambat produksi dan meningkatkan biaya produksi. Penelitian bertujuan untuk menganalisis pengaruh paramater temperatur injeksi terhadap penyangga gantungan lemari pakaian. Produk terbuat dari jenis material thermoplastik yaitu polypropylene (PP). menggunakan mesin manual sistem toggle...

Gayo coffee is a superior regional product in the Central Aceh district. The production process of still done traditionally. In developing quality and quantity coffee, it necessary to apply technology. PKM activity partner, CV. nutrition has problems process, especially sorting which manual. This requires labor long processing time so that becomes inefficient. problem essential be resolved an effort increase partner productivity. service aims improve efficiency bean through application green...

The purpose of this study is to analyze consumer intentions use Sharia FinTech services. This uses a quantitative descriptive approach the population, namely SMEs in Bandar Lampung through sampling technique using simple random with regardless level research population. Furthermore, sample calculation Slovin and hypothesis testing SPSS 22. results show that Perceived Usefulness, Trust, Islamic Financial Literacy, all independent variables simultaneously have an influence on adoption by SMEs....

Abstrak : ( Re )k onstruksi Akuntansi Keuangan Bagi Hasil Sistem Mato. Penelitian ini berusaha untuk melakukan (re)konstruksi Mato (AKBHSM). Metode yang digunakan adalah sinergi oposisi biner dan observasi partisipatif. Temuan penelitian menunjukkan bahwa konstruksi AKBHSM mengikuti irama proses bisnis. menghasilkan laporan laba-rugi berbasis single entry bookkeeping tujuan bagi-hasil. Hal menimbulkan perbedaan antara dengan akuntansi modern, terutama pada aspek pengukuran harga pokok...

Abstrak Gairah perdagangan saham di bursa efek yang ditunjukan oleh nilai Indeks Harga Saham Gabungan (IHSG) secara fundamental setidaknya dipengaruhi tingkat pertumbuhan ekonomi, suku bunga bank (interest) dan tukar mata uang, sedangkan teknis kekuatan permintaan penawaran saham. Perkembangan syari’ah ditunjukkan Syari’ah Indonesia (ISSI), ISSI menggambarkan kinerja seluruh terdaftar Bursa Efek (BEI), dalam  Jakarta Islamic Index (JII) hanya diwakili 30 emiten penentuannya melibatkan Dewan...

Objective - This research aims to reveal the productivity culture existing in Rumah Makan Padang (RMP), located Jakarta, with a view generating concept of that is line RMP-based local wisdom. Methodology/Technique An ethnographic method was employed investigate perspective attempt develop new productivity. Findings The findings show RMP differs from contemporary today's culture. Novelty Whilst conventional stresses on material aspects which can be physically and financially measured ratio...

Road map of land for agricultural commodities in West Aceh is prioritized rubber plantations. This commodity the main source livelihood and employment commodity. Furthermore, it very difficult a novice tap to be able control depth, thickness, slope tapping angle. Therefore, created increase productivity crops this region. research conducted using software where selection component materials manufacturing are tested on 9 trees. The treatment carried out according design plan; controlling...

Training on Income Tax Knowledge for MSMEs is the one step to improve entrepreneurs’ taxation ability, as members of UPK PPUKMP Pulo Gadung East Jakarta. This training was held 17 - 25 January 2019. instructors are lecturers who have a knowledge, expertise, and experience in fostering students. The purpose this training, especially entrepreneurs their simple accounting skills administration other aspects related it. process begins with preparation by analyzing needs, formulating objectives,...