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Diversification of Sweet Potato-Based Products to Enhance Farmers’ Productivity Asmini Asmini; Nur Achriaty Achmar; Andi Zulkifli Nusri
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 8, No 2 (2026): MAY 2026
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v8i2.16838

Sweet potato is one of the main agricultural commodities cultivated by farmers in Gattareng Village, Marioriwawo District, Soppeng Regency, covering a total planted area of 52.3 hectares managed by 49 smallholder farmers. Despite an average productivity of 9.7 tons per hectare, farmers are unable to obtain optimal economic benefits due to their dependence on intermediaries who purchase the harvest directly in the field at low prices, typically ranging from IDR 3,000 to 4,000 per kilogram. Limited knowledge, skills, and access to post-harvest processing technologies further prevent farmers from transforming their abundant yields into higher-value products, resulting in substantial post-harvest losses. This Community Service Program (PkM) aims to enhance farmers’ capacity to process sweet potatoes into value-added products by providing training in appropriate processing technologies, hands-on demonstrations, and entrepreneurial mentoring. The program targets members of the Kabuttu Farmers Group in Gattareng Village. Implementation methods include workshops, practical training sessions, continuous technical assistance, and pre- and post-training evaluations to assess improvements in farmers’ knowledge and processing skills. The results indicate a marked improvement in farmers’ understanding and ability to apply post-harvest processing techniques. Participants successfully produced several processed sweet potato products with longer shelf lives and higher economic value than fresh tubers. The program has generated direct positive impacts, including increased processing capacity, diversification of income sources, and reduced post-harvest losses. Overall, this PkM initiative demonstrates that strengthening post-harvest capacity and introducing appropriate processing technologies are effective strategies for enhancing value addition, reducing vulnerability to price fluctuations, and improving the economic resilience of smallholder farmers in Gattareng Village.

IMPLEMENTATION OF DEMOCRATIC LEADERSHIP STYLE IN THE PHARMACY INSTALLATION AT LATEMMAMALA HOSPITAL, SOPPENG Andi Jenni Indriakati; Nur Achriaty Achmar; Rudy; Puji Rahmah
Journal of Golden Generation Abdimas Vol. 2 No. 2 (2026): Juni : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i2.672

This study aims to introduce and implement a visionary leadership style in the Pharmacy Installation of RSUD Soppeng as an effort to improve staff performance and rebuild staff trust. Visionary leadership emphasizes long-term vision, innovation, and the leader’s ability to inspire and motivate staff to work toward shared goals. The target of this activity was the staff of the Pharmacy Installation at RSUD Latemmamala, who experienced a decline in overall trust due to leadership perceived as lacking firmness in directing the team. The methods employed included direct observation through workplace interactions, interviews with the head and staff of the Pharmacy Installation, and direct observation of real working conditions within the hospital environment. The proposed activities consisted of obtaining permission to conduct the program, organizing workshops or socialization sessions on the application of visionary leadership to support improvements in pharmaceutical service quality, documenting all stages of the activity, and preparing a comprehensive report containing observations, analysis, constraints, and recommendations for future activities. Overall, the results indicate that visionary leadership is highly effective in a dynamic work environment such as the Pharmacy Installation of RSUD Soppeng. The findings reveal a strong relationship between the implementation of visionary leadership and improvements in staff discipline, responsibility, and professionalism. Thus, the leader’s ability to clearly communicate a shared vision and inspire subordinates is a key factor in building a solid pharmacy team that is adaptive to change and oriented toward improving the quality of patient services at RSUD Soppeng.

The Management and Accounting Treatment of Confiscated Assets and Replacement Receivables at the Soppeng District Prosecutor’s Office Zulfiana Zulfiana; Andi Muhammad Nurul Afdhal; Nur Achriaty Achmar
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Given the complexity of confiscated goods, they need to be assessed, recorded, and reported in accordance with government accounting standards. Meanwhile, compensation receivables must be recognized, measured, and monitored carefully to ensure the recovery of state losses. This study aims to examine how confiscated goods and compensation receivables are managed and treated in the accounting system of the Soppeng District Attorney's Office. This study refers to Government Accounting Standards (SAP), specifically PSAP Number 01 on Financial Statement Presentation and PSAP Number 05 on Inventory Accounting, as well as regulations related to the management of state property. The method used is a descriptive qualitative approach, with data collection techniques through interviews, observation, documentation, and literature study. The research findings indicate that the management of confiscated goods faces challenges such as discrepancies between the seizure records and the physical condition of the goods, which complicate the auction process. Additionally, damage to evidence items reduces their economic value. On the other hand, the management of compensation claims is hindered by delays in payments due to transactions outside bank operating hours and the risk of temporary storage in safes requiring strict supervision. From an accounting perspective, it is known that the recognition, measurement, presentation, and disclosure of confiscated goods and compensation receivables are in accordance with the principles and provisions outlined in the Government Accounting Standards (SAP), namely PSAP No. 01 and PSAP No. 05

Accounting Practices in the Utilization of Heritage Assets: A Case Study of the Villa Yuliana Museum at the Department of Education and Culture, Soppeng Regency Andi Muhammad Nurul Afdhal; Nur Achriaty Achmar; Ayu Lestari Amda
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Heritage assets represent national wealth in the form of cultural heritage sites, monuments, and historic buildings that are unique, fragile, rare, and non-renewable. As such, the preservation and management of these assets must be carried out in an integrated manner, considering both cultural and economic aspects. One strategy for preserving and managing heritage assets is through their utilization as tourism and educational facilities, aimed at increasing local revenue (Pendapatan Asli Daerah/PAD) through the collection of retribution fees. This study seeks to examine the implementation of accounting practices related to retribution revenue from the utilization of a heritage asset, namely the Villa Yuliana Museum, under the authority of the Department of Education and Culture in Soppeng Regency. The analysis focuses on four key aspects of accounting: recognition, measurement, presentation, and disclosure. Data collection methods employed in this research include interviews, observation, documentation, and literature review. The data were analyzed using a qualitative descriptive approach. The findings indicate that the accounting treatment of retribution revenue from the utilization of the Villa Yuliana Museum aligns with the relevant accounting policies and applicable regulations. Furthermore, the determination of retribution rates is consistent with prevailing legal standards

Analysis Of School Operational Assistance Fund Management Based On Application At SMKN 4 Soppeng Asmi Rahayu; Nur Achriaty Achmar; Muh. Aqsha Hasri
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

The management of educational funds is a crucial aspect in supporting the continuity of teaching and learning processes at schools. One form of government support in the education sector is the School Operational Assistance (BOS) program, which aims to finance non-personnel operational needs. However, in practice, the management of BOS funds often encounters administrative and technical obstacles, particularly related to reporting and transparency. Therefore, the government has developed the ARKAS application as a digital tool to facilitate the planning, implementation, and reporting of BOS fund usage. SMKN 4 Soppeng, as one of the BOS fund recipients, also implements this application, but the extent of its effectiveness and efficiency still requires further study. This research aims to analyze the application-based management of BOS funds at SMKN 4 Soppeng, focusing on three main aspects: planning and budgeting, implementation and administration, as well as reporting and accountability of BOS funds. The method used is a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research subjects include the principal, treasurer, application operators, and parents, selected to comprehensively explore information regarding the implementation of the ARKAS application in school fund management. The results show that the management of BOS funds at SMKN 4 Soppeng generally follows applicable procedures and regulations. The planning process involves all school elements and is systematically recorded in the ARKAS application. Budget execution is supported by the e-BKU and SIPLah systems to facilitate bookkeeping and procurement. However, challenges such as limited infrastructure and technical understanding of the application remain obstacles. Therefore, it is recommended that the school and government provide continuous training for educational staff and improve technological facilities to support more effective and accountable fund management

Analysis Of The Basic Water Tariff Accounting System At The Regional Water Company (PDAM) Of Soppeng Regency Nur Achriaty Achmar; Andi Muhammad Nurul Afdhal; Nur Fauziyah
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

The determination of basic water tariffs plays an important role in PDAM financial management because it affects the company's revenue and the quality of service provided to customers. The accounting system is used as a tool to calculate and record the cost components that are used as a reference in determining water tariffs. This study aims to examine the application of the accounting system in the process of determining basic water tariffs at PDAM Soppeng Regency. This study uses a descriptive quantitative approach because it presents basic water tariff calculations based on cost and water volume data obtained from PDAM Soppeng Regency. In addition, this approach is enriched with qualitative elements through interviews and observations of the tariff setting process and the application of accounting systems at PDAM Soppeng Regency. Based on the results of the study, it is known that the accounting system used contains important elements such as operational costs, maintenance, and various other types of expenses. However, several obstacles were still found, such as cost recording that was not entirely accurate and a lack of transparency in the tariff setting process to the public. Therefore, a system evaluation and periodic training for employees are needed so that the implementation of the accounting system at PDAM can run more optimally and in accordance with regulations

Accounting Practices in the Utilization of Heritage Assets: A Case Study of the Villa Yuliana Museum at the Department of Education and Culture, Soppeng Regency Andi Muhammad Nurul Afdhal; Nur Achriaty Achmar; Ayu Lestari Amda
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Heritage assets represent national wealth in the form of cultural heritage sites, monuments, and historic buildings that are unique, fragile, rare, and non-renewable. As such, the preservation and management of these assets must be carried out in an integrated manner, considering both cultural and economic aspects. One strategy for preserving and managing heritage assets is through their utilization as tourism and educational facilities, aimed at increasing local revenue (Pendapatan Asli Daerah/PAD) through the collection of retribution fees. This study seeks to examine the implementation of accounting practices related to retribution revenue from the utilization of a heritage asset, namely the Villa Yuliana Museum, under the authority of the Department of Education and Culture in Soppeng Regency. The analysis focuses on four key aspects of accounting: recognition, measurement, presentation, and disclosure. Data collection methods employed in this research include interviews, observation, documentation, and literature review. The data were analyzed using a qualitative descriptive approach. The findings indicate that the accounting treatment of retribution revenue from the utilization of the Villa Yuliana Museum aligns with the relevant accounting policies and applicable regulations. Furthermore, the determination of retribution rates is consistent with prevailing legal standards

Analysis of The Basic Water Tariff Accounting System at The Regional Water Company (PDAM) of Soppeng Regency Nur Achriaty Achmar; Andi Muhammad Nurul Afdhal; Nur Fauziyah
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

The determination of basic water tariffs plays an important role in PDAM financial management because it affects the company's revenue and the quality of service provided to customers. The accounting system is used as a tool to calculate and record the cost components that are used as a reference in determining water tariffs. This study aims to examine the application of the accounting system in the process of determining basic water tariffs at PDAM Soppeng Regency. This study uses a descriptive quantitative approach because it presents basic water tariff calculations based on cost and water volume data obtained from PDAM Soppeng Regency. In addition, this approach is enriched with qualitative elements through interviews and observations of the tariff setting process and the application of accounting systems at PDAM Soppeng Regency. Based on the results of the study, it is known that the accounting system used contains important elements such as operational costs, maintenance, and various other types of expenses. However, several obstacles were still found, such as cost recording that was not entirely accurate and a lack of transparency in the tariff setting process to the public. Therefore, a system evaluation and periodic training for employees are needed so that the implementation of the accounting system at PDAM can run more optimally and in accordance with regulations

Analysis of School Operational Assistance Fund (Bos) Management Based on Application At Smkn 4 Soppeng Asmi Rahayu; Nur Achriaty Achmar; Muh. Aqsha Hasri
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar

The management of educational funds is a crucial aspect in supporting the continuity of teaching and learning processes at schools. One form of government support in the education sector is the School Operational Assistance (BOS) program, which aims to finance non-personnel operational needs. However, in practice, the management of BOS funds often encounters administrative and technical obstacles, particularly related to reporting and transparency. Therefore, the government has developed the ARKAS application as a digital tool to facilitate the planning, implementation, and reporting of BOS fund usage. SMKN 4 Soppeng, as one of the BOS fund recipients, also implements this application, but the extent of its effectiveness and efficiency still requires further study. This research aims to analyze the application-based management of BOS funds at SMKN 4 Soppeng, focusing on three main aspects: planning and budgeting, implementation and administration, as well as reporting and accountability of BOS funds. The method used is a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research subjects include the principal, treasurer, application operators, and parents, selected to comprehensively explore information regarding the implementation of the ARKAS application in school fund management. The results show that the management of BOS funds at SMKN 4 Soppeng generally follows applicable procedures and regulations. The planning process involves all school elements and is systematically recorded in the ARKAS application. Budget execution is supported by the e-BKU and SIPLah systems to facilitate bookkeeping and procurement. However, challenges such as limited infrastructure and technical understanding of the application remain obstacles. Therefore, it is recommended that the school and government provide continuous training for educational staff and improve technological facilities to support more effective and accountable fund management

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