Iron deficiency anemia is often experienced by adolescent girls. The Fe content in Moringa leaf powder and cocoa compounds is needed for the formation of hemoglobin, while the vitamin C content in Moringa can increase Fe absorption. Objective: to analyze the effect of adding Moringa leaf powder to the levels of Fe, Vitamin C, and the acceptability of Moringa chocolate. Methods: quasi-experimental research with Post Test Only Control Group Design. The proportion of addition of Moringa leaf powder to 100 g of compound chocolate is 0g, 10g, 20g, 30g. Statistical analysis of Fe and Vit C levels using the ANOVA test. The acceptability test sample was 25 students of the Ngawi regency government akper. Results: The results of the statistical test of Fe levels showed significant results, with a p value of 0.00 (p<0.05) The results of the statistical test of vitamin C showed significant results with a p-value of 0.00 (p<0.05).The results of the acceptability test showed that there was a significant difference between taste, color, texture, and aroma. Of the four Moringa chocolates, the most popular is the addition of 10g of Moringa leaf powder. Conclusion: this Moringa chocolate can meet the RDA for adolescents aged 16-18 years, with a daily iron requirement of 24 mg, and a daily vitamin C requirement of 75 mg.
This study examines the influence of internal control implementation and organizational culture on financial reporting quality. The study is applied and descriptive research, using a questionnaire for data collection. The validity and reliability of the questionnaire were estimated using AVE, with a Cronbach's alpha greater than 0.5 and 0.7, respectively. Data analysis was conducted using partial least square (PLS). The results showed that Internal control implementation influenced financial reporting quality while organizational culture had no effect on financial reporting quality. ; Este estudio examina la influencia de la implementación del control interno y la cultura organizacional en la calidad de la información financiera. Se aplica el estudio y la investigación descriptiva, utilizando un cuestionario para la recolección de datos. La validez y confiabilidad del cuestionario se estimaron utilizando AVE, con un alfa de Cronbach superior a 0,5 y 0,7, respectivamente. El análisis de los datos se realizó utilizando el mínimo cuadrado parcial (PLS). Los resultados mostraron que la implementación del control interno influyó en la calidad de la información financiera, mientras que la cultura organizacional no tuvo ningún efecto sobre la calidad de la información financiera.
This study examines the influence of internal control implementation and organizational culture on financial reporting quality. The study is applied and descriptive research, using a questionnaire for data collection. The validity and reliability of the questionnaire were estimated using AVE, with a Cronbach's alpha greater than 0.5 and 0.7, respectively. Data analysis was conducted using partial least square (PLS). The results showed that Internal control implementation influenced financial reporting quality while organizational culture had no effect on financial reporting quality. ; Este estudio examina la influencia de la implementación del control interno y la cultura organizacional en la calidad de la información financiera. Se aplica el estudio y la investigación descriptiva, utilizando un cuestionario para la recolección de datos. La validez y confiabilidad del cuestionario se estimaron utilizando AVE, con un alfa de Cronbach superior a 0,5 y 0,7, respectivamente. El análisis de los datos se realizó utilizando el mínimo cuadrado parcial (PLS). Los resultados mostraron que la implementación del control interno influyó en la calidad de la información financiera, mientras que la cultura organizacional no tuvo ningún efecto sobre la calidad de la información financiera.
Boarding school is the oldest Islamic institution in Indonesia since the 13th century and still exists to this day. Boarding schools have a major role not only in terms of education, but also in terms of political, social, and cultural. This research included in the types of qualitative research phenomenological approach. Research data retrieved from the data source through in-depth interviews and then analyzed with model data analysis Miles and Huberman that is implement data reduction, data display, and conclusion drawing/verification. Researchers tested the validity of research data by using the technique of triangulation of sources. The results showed, Sayyid Hasan do boarding against his leadership cadre recruitment by means of formal and informal. Formally, the leadership cadre recruitment is done with the opportunity to give his students to participate in structural leadership of boarding school, participate in an organization outside of the boarding school, studied outside of boarding school Al-Iman in accordance with the interests of their respective students, and actively participate in the sub boarding units. As for informally, the leadership cadre recruitment is done with the method of awarding of exemplary and advice. Example and advice given repeatedly, especially related to the particularity of the nature of the leadership owned Sayyid Hasan. The nature of leadership which is owned by the idiosyncrasies of Sayyid Hasan include, the physical condition and mental healthy and strong, open towards students, and open with the public.
Tuntutan terhadap mutu pendidikan menjadi syarat penting guna menjawab tantangan perubahan dan perkembangan dalam berbagai aspek kehidupan. Karenanya dibutuhkan kebijakan dan strategi yang tepat untuk mendukung terwujudnya manusia Indonesia yang cerdas dan kompetitif. Salah satu Kebijakan Pemerintah yang dianggap strategis dan mudah dalam memetakan dan mengukur standar Pendidikan adalah Ujian Nasional yang sejak tahun 2005 pelaksanaannya digulirkan hampir tak pernah lepas dari berbagai permasalahan dan memicu isu kontraversi. Hal ini kita fahami sebagai fenomena yang lazim terjadi pada tataran normative, dimana permasalahan selalu timbul manakala berbenturan antara kenyataan dengan harapan (das sein das sollen). Ujian yang dimaksudkan untuk mengukur standar kelulusan dengan pencapaian target nilai yang telah ditetapkan , senyatanya bukan justeru mampu mendongkrak dan memotivasi kualitas lulusan, namun lebih menjadi ajang berbagai kepentingan. Anehnya lagi semua kritikan terhadap pelaksanaan Ujian Nasional justeru datang dari akademisi, praktisi pendidikan dan berbagai kalangan yang notabene secara langsung maupun tidak langsung bertanggung jawab terhadap berhasil tidaknya hajat besar nasional tersebut. Sementara masyarakat menanti kepastian sebagai bentuk pertanggungjawaban publik atas langkah kebijakan yang ditempuh. Ujian Nasional juga sering tergiring dalam ranah yang memancing isu popular yang ditempatkan pada lokomotif kendaraan politik. Sehingga berbagai upaya dilakukan untuk meraih mencapai target nilai yang ditetapkan. Karena hasil akhir menjadi begitu penting dan menggambarkan suksesnya pendidikan disuatu provinsi, kabupaten/kota bahkan sekolah tertentu. Performance proses pendidikan pun terabaikan bahkan isu meredup seiring lemahnya kompetensi mutu lulusan. Apatah lagi menilik peluang untuk mendapatkan kesempatan bekerja. Nyata sudah plus minus UN dalam masa trial and error sejak 2005 hingga 2013, diwarnai puncak kekisruhan persoalan teknis seperti kesiapan dan terlambatnya pendistribusian soal yang mengakibatkan ujian tak dapat dilaksanakan serentak di seluruh Indonesia yang justeru menjadi salah satu syarat dalam Prosedur Operasional Standar (POS) UN. "ruh" Kebijakan strategis terhadap peningkatan mutu pendidikan pun serasa sirna. Lantas mengapa Ujian Nasional tetap dilaksanakan adalah sisi lain dari sebuah kebijakan yang harus kita lihat.
This study aims to determine the relationship between Good Corporate Governance on competitive advantage mediated by financial performance. Good Corporate Governance is proxied by independent commissioners, audit committees and institutional ownership. Financial performance is measured by Return on Assets (ROA). The population in this study is the property and real estate sub-sector companies listed on the Indonesia Stock Exchange from 2017-2020. The data collection method used is purposive sampling. The number of final samples that are eligible to be used as research samples is 68 samples. The analysis technique used is path analysis. The results of this study indicate that independent commissioners do not affect ROA, while audit committees and institutional ownership affect ROA. Independent commissioners and audit committees affect competitive advantage, while institutional ownership does not. After conducting path analysis, ROA cannot mediate the effect of independent commissioners and audit committees on competitive advantage. In contrast, ROA can mediate the impact of institutional ownership on competitive advantage.
Literation is one of the things that is intensively echoed by the government. This reading culture is a prerequisite as well as a symbol of the progress of a nation. The progress of a nation is largely determined by the extent of people awareness to increase their knowledge. Apart from formal education, increasing public knowledge can also be done through increasing interest in reading and a good literacy culture. The existence of a library in village will greatly help this movement. During the implementation of PHP2D in Plodongan Village, Sukoharjo District, Wonosobo Regency, team already provided a Café Library that integrate café and library concept. Through the Village Empowerment Development Program (P3D) further activities were carried out in the form of optimizing the village reading corner which was carried out by providing reading corners at three points in Plodongan Village, adding book collections, updating library administration, and various teaching activities, socialization as well as literacy habituation. This activity is expected to increase people's interest in reading so that people can access a variety of information and knowledge to improve the quality and standard of living.
Abstract The condition of the economic crisis in Indonesia, which has continued to the present, has resulted in higher unemployment rates. The government, through its teaching staff at higher education institutions, provides alternative solutions to solve problems through Community Service (P2M) activities designed by universities in Indonesia to provide skills training that can motivate entrepreneurial communities. This activity aims to assist certain communities in several activities without expecting any form of reward, as an effort to develop the welfare and progress of the Indonesian people, including in the West Bekasi. On this occasion the P2M activity was carried out in the form of practical haircut skills training for teenagers and housewives in the Jakasampurna, West Bekasi with the aim of increasing the knowledge and skills of the community in doing haircuts so that they can be of economic value and efficiency. The methods used is presentations, discussion, and demonstrations through video tutorials that were broadcast online through zoom meetings and attended by 32 participants and the date of activity was held on Saturday, August 8, 2020. The results of the evaluation of P2M activities showed that 34% of participants stated that the activities were very useful, 42% useful and 22% quite useful. Meanwhile, the data from the evaluation results of the tutorial video display that was broadcast during online activities showed that 19% of the participants stated that the tutorial video display was very easy to understand, 56% easy to understand and 25% quite easy to understand. Therefore, community service activities regarding practical haircuts are very beneficial for the people in the Jakasampurna, West Bekasi Abstrak Kondisi krisis ekonomi Indonesia yang terus berkelanjutan hingga saat ini, berdampak pada makin tingginya tingkat pengangguran. Oleh sebab itu pemerintah melalui tenaga pendidik di perguruan tinggi memberikan alternative solusi untuk mengatasi permasalahan melalui kegiatan Pengabdian kepada Masyarakat (P2M) yang dirancang oleh berbagai universitas yang ada di Indonesia untuk memberikan pelatihan-pelatihan keterampilan yang dapat memotivasi masyarakat berwirausaha. Kegiatan ini secara umum bertujuan membantu masyarakat tertentu dalam beberapa aktivitas tanpa mengharapkan imbalan dalam bentuk apapun, sebagai upaya mengembangkan kesejahteraan dan kemajuan bangsa Indonesia tak terkecuali di wilayah Bekasi Barat, dimana pada kesempatan kali ini kegiatan P2M dilakukan dalam bentuk pelatihan keterampilan pangkas rambut praktis bagi remaja dan ibu rumah tangga dilingkungan Kelurahan Jakasampurna, Bekasi Barat dengan tujuan untuk meningkatkan pengetahuan dan keterampilan masyarakat dalam melakukan pangkas rambut sehingga dapat bernilai ekonomi dan berdaya guna. Metode yang digunakan pada kegiatan ini adalah metode ceramah, presentasi, tanya jawab, dan demonstrasi melalui video tutorial yang ditayangkan secara daring melalui zoom meeting dan diikuti oleh 32 peserta. Hasil evaluasi kegiatan P2M menunjukkan bahwa 34% peserta menyatakan kegiatan sangat bermanfaat, 42% bermanfaat dan 22% cukup bermanfaat. Sedangkan data dari hasil evaluasi tampilan vidio tutorial yang ditayangkan pada saat kegiatan daring menunjukkan bahwa 19% peserta menyatakan tampilan video tutorial sangat mudah dipahami, 56% mudah dipahami dan 25% cukup mudah dipahami. Oleh sebab itu kegiatan pengabdian kepada masyarakat tentang pangkas rambut praktis dirasakan sangat bermanfaat oleh masyarakat diwilayah kelurahan Jakasampurna Bekasi Barat.
Bahasa Arab memiliki banyak lahjah dan salah satu lahjah yang dipilih sebagai bahasa kitab suci umat Islam adalah lahjah Quraisy. Hal ini didasarkan beberapa faktor, di antaranya adalah faktor agama, politik dan ekonomi. al-Qur'an memiliki kemukjizatan karena ia memiliki hal yang di luar kebiasaan, adanya tantangan untuk mendatangkan yang semisal dengan al-Qur'an dan tidak ada yang mampu mendatangkan yang setara dengan al-Qur'an. Dari segi bahasa, al-Qur'an memiliki banyak kemukjizatan, di antaranya adalah bahasa al-Qur'an yang ringkas dan padat, kesesuaian antara argumentasi dengan menggunakan bahasa yang berbeda, deskripsi yang indah, bahkan semua aspek kebalagahan yang terdapat dalam al-Qur'an merupakan kemukjizatan bahasa al-Qur'an. Kata kunci: Bahasa Arab, Lahjah dan Kemukjizatan al-Qur'an.
In order to improve the quality of performance, transparency and accountability of the government in the finance, the government issued Law number 15 in 2004 on Audit of State Financial Responsibility and Management. In this Act, it is stipulated that in 2015 the Central Government and the Regional Government should apply full accrual based accounting in the presentation of their financial statements. The accrual basis of accounting is used for the measurement of assets, liabilities and equity funds which are an international best practice in modern financial management in accordance with the principles of New Public Management (NPM) that promote transparency and accountability of financial management. The study aimed to examine the influence of human resources management competency and the role of culture on accrual accounting implementation effectiveness and the impact on quality of accounting information. The study is an applied research considering its aim, and a descriptive-survey research, considering data collection method; a structured questionnaire is used for data collection. To measure the validity of the questionnaire, content validity is studied and the reliability is estimated as 0.7 using Cronbach's alpha. Data analysis was performed by using Partial Least Square (PLS). The results showed that human resources management competency had an effect on the accrual accounting implementation effectiveness while the role of culture had no effect on quality of accounting information. ; peer-reviewed
This study examines the effect of Good Corporate Governance and liquidity mechanisms on financial performance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange. Good corporate governance in this study is proxied with independent commissioners, audit committees, and institutional ownership. Liquidity is proxied by the current ratio. Financial performance is proxied by returns on assets (ROA). The purpose of this study is to analyze the influence of independent commissioners, audit committees, institutional ownership and current ratios on financial performance. The formulation of the problem in this study is whether independent commissioners, audit committees, institutional ownership and current ratios affect financial performance. The methods used in this study are descriptive methods and explanatory causal methods with a quantitative approach. The results of this study show that independent commissioners and institutional ownership have no effect on financial performance. While the audit committee and current ratio have a negative and significant effect on financial performance.
Mutu pendidikan berorientasi kepada kepuasan dari konsumen pada lembaga pendidikan yang mencakup input, proses dan output pendidikan. Peningkatan mutu hendaknya dilakukan secara berkesinambungan dengan memanfaatkan dan mendayagunakan seluruh komponen manajemen pendidikan. Upaya peningkatan mutu pendidikan tidak terlepas dari performance guru sebagai agent of cange dalam pembelajaran, profesionalisme guru berdampak signifikan dalam mencapai tujuan pendidikan. Implementasi supervisi akademik adalah penerapan supervisi yang dilakukan oleh kepala madrasah dibantu oleh pembantu kepala madrasah, dalam rangka meningkatkan mutu dan profesionalisme guru dalam mengajar. Penelitian ini merupakan jenis penelitian kualitatif yang menggambarkan realitas empirik dibalik fenomena yang ada secara mendalam, rinci dan tuntas. Oleh karena itu, dalam penelitian ini menggambarkan secara menyeluruh dan menganalisa fakta-fakta yanr terkait dengan supervisi akademik dalam membangun mutu pendidikan di Pondok Pesantren Ats-Tsaqofiy. Data yang diperoleh melalui metode wawancara, observasi, dan dokumentasi. Sedangkan analisis data yang digunakan meliputi reduksi data, penyajian data dan verifikasi/penarikan kesimpulan. Adapun hasil penelitian menunjukkan bahwa dalam pelaksanaan pelaksanaan supervisi akademik sebagai berikut 1) menciptakan hubungan kerjasama yang akrab dengan guru; 2) menyusun instrumen observasi; 3) melakukan kunjungan kelas;. sedangkan prinsip dalam melaksanakan supervisi akademik yaitu : 1) Demokratis; 2) terpusat kepada guru; 3) profesional.
Micro, Small and Medium Enterprises (UMKM) play an important role in the development of Indonesian economy. The Government has conducted the development of UMKM as a high priority sector with a string of development programs but UMKM still sustain a lot of challenges that deter them from future expanding their business. UMKM also have to pay tax for Government that be regulated by taxation law. Research data was obtained from UMKM Ministry from 2010 to 2012. This research examines the role UMKM revenue that became taxable income. The new regulation was issued by Peraturan Pemerintah No. 46 year 2013. UMKM contribute in the economy development in Indonesian for the further.
