Idhar Yahya

• Fakultas Ekonomi USU

Used cooking oil that is repeatedly used can be dangerous for health due to changes in composition and the release of acrolein, which can potentially cause cancer. This community service activity aims to raise awareness among the public about the dangers of consuming used cooking oil repeatedly. However, awareness of the dangers of cooking oil has...

Onion chips are foods made from a dough of flour, water and other ingredients that can be easily found in various places, but are generally made manually. Dough making is an activity that requires the longest time and greatly determines the quality of the resulting onion chips. Crafters need a long time, great effort and complaints of pain in sever...

Fiber brush production is entirely conducted manually by workers with the help of a very simple tool. Workers complain of experiencing pain in some parts of the body when working using sitting and standing postures. This study will evaluate the causes of pain complaints in workers who engage in fiber-binding and fiber-cutting activities. Pain compl...

ABSTRAK Sektor perikanan laut merupakan sumber mata pencaharian masyarakat di kawasan pesisir pantai. Desa Hajoran di Kabupaten Tapanuli Tengah merupakan daerah pesisir pantai dengan potensi besar di sektor perikanan khususnya perikanan laut. Nelayan Hajoran menggunakan susunan bambu berbentuk segi empat berukuran 10m x 10m yang ditancapkan di teng...

Penerapan Laporan Keuangan Pemerintah Daerah (LKPD) Akrual di pemerintah daerah menjadi kajian penting. Keberhasilan kebijakan pemerintah dalam pertanggungjawaban anggaran direpresentasikan oleh laporan keuangan. LKPD berisikan berbagai informasi penting yang mencirikan realisasi keberhasilan Pemda sesuai dengan undang-undang sebagai wujud akuntabi...

The purpose of this research is to examine the analytical of implementation of fiscal decentralization to the qualified of financial reporting in the government district or city in North Sumatera, Indonesia. This research had been done by giving some questioners to the respondends and small interview in the government district or city in North Suma...

The purpose of this study is to know the implementation of performance audit and whether the perspective of balance scorecard implemented in Local Government in North Sumatra, Indonesia and know the performance of government in this case APIP related to performance performance audit in local government implement Balance Score Card. The type of rese...

The purpose of this research is to examine the factors which effected successful of implementation government standard accounting accrual based in the government district or city in North Sumatera. The implementation of accrual based accounting had gotten so much polemics and it made must be applied in a long time. The main problem is about compete...

The purpose of this research to investigate and to analyze the influence of Regional Own Revenue (PAD), General Allocation Fund (DAU)Profit Sharing Fund (DBH)and Surplus of Budget Financing (SiLPA)to the Opportunistic Behavior of Budgeting. The population of this research are Regency/City Administration in North Sumatra Province and Regency/City Ad...

It is important to remove manganese from water because of its effects on human and the environment. Human activities are one of the biggest contributors for excessive manganese concentration in the environment. The proposed method to remove manganese in aqueous solution by using adsorption as in carbon nanotubes (CNT) at different parameters: The p...

The operational of transparancy and accountability are the important things to make a good and clean government according to the expectation of its stakeholders. Transparancy and accountability can be realized by the responsibility in all of regional’s financial management periodicly in financial’s report form to the central government, Regional Ge...