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All Journal Journal of Accounting and Investment Jurnal Pertanian Agros JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) JURNAL PENDIDIKAN TAMBUSAI AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Masyarakat Khatulistiwa Journal of Accounting, Management and Economics Research Research of Accounting and Governance Asian Journal of Social and Humanities
Rahmat, Nur
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PEMBENTUKAN KARAKTER DISIPLIN SISWA MELALUI GURU KELAS DI SD NEGERI 3 REJOSARI KABUPATEN OKU TIMUR Rahmat, Nur; Sepriadi, Sepriadi; Daliana, Rasmi
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 2 No. 2 (2017): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.804 KB) | DOI: 10.31851/jmksp.v2i2.1471

Abstract

The role of educators should be able to carry out the inspiration of learning. The existence of teachers as one component in the education system greatly affects the formation of student discipline character in SD Negeri 3 Rejosari Belitang Mulya District, OKU Timur. This research was descriptive qualitative. This research provided an overview of the character of students’ discipline and provide solutions in character-based learning for students in OKU Timur. Data collection techniques used in this study were observation, interviews, and documentation. The results of this study explained that teachers as educators, teachers as teachers, teachers as mentors, teachers as trainers, and teachers as evaluators. The role of classroom teachers in SD Negeri 3 Rejosari has been good already, because each class teacher has applied the five aspects of the role of the class teacher well. Efforts of classroom teachers in the formation of student character are using habituation method, exemplary, lecture and simulation. Therefore, teachers have an important role in building the character of the nation.
UPAYA MENUMBUHKAN PERILAKU HIDUP SEHAT MELALUI PEMBENAHAN DAN PENANANAMAN KEBUN GIZI Sirad, La Ode; Madaniah, Anisa; Suryati, Suryati; Wahab, Nurhalisa; Anggraeni, Anggraeni; Rani, Rani; Rahmat, Nur; Syahir, Safrin; Jahratul, Jahratul
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 2 (2024): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

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Abstract

Kebun gizi merupakan program yang bertujuan untuk memenuhi kebutuhan buah dan sayur dengan memanfaatkan lahan pekarangan. Desa Tanggeau yang terletak di Kecamatan Polinggona Kabupaten Kolaka ikut mengimplementasikan program kebun gizi. Hasil obeservasi menunjukkan bahwa keberadaan kebun gizi dipekarangan desa dalam perawatan dan pemanfaatannya belum maksimal, sehingga tim pengabdian kepada masyarakat USN Kolaka berinisiatif melakukan pembenahan dan penanaman kembali di kebun gizi. Kegiatan dilaksanakan dengan tujuan menumbuhkan perilaku hidup sehat melalui pemanfaatan kebun gizi dan sebagai acuan bagi masyarakat untuk memanfaatkan lahan pekarangan rumah masing-masing untuk membuat kebun gizi. Kebun gizi yang dibenahi dimulai dari pembersihan, penanaman dan perawatan memakan waktu sekitar satu bulan. Hasil yang diperoleh, tanaman yang ditanam di kebun gizi terpantau sudah mulai tumbuh dan berkembang. Selanjutnya proses pemeliharaan kebun gizi diserahkan sepenuhnya kepada masyarakat dengan harapan dapat memanfaatkan hasil yang diperoleh dari kebun gizi yang dibenahi dan ditanami kembali oleh tim pengabdian kepada masyarakat USN Kolaka.
Enhancing Organizational Performance Through Ethical Leadership and the Implementation of GCG Suryadi, Arief; Rahmat, Nur; Purbojati, Nurrakhman; Mais, Rimi Gusliana; Sunarsih, Uun
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.394

Abstract

This study aims to analyze the effect of ethical leadership and implementation of good corporate governance (GCG) on improving the performance of State-Owned Enterprises (BUMN) from a financial and non-financial perspective, with a case study at PT Adhi Karya (Persero) Tbk. This study uses primary data through questionnaires distributed to company employees, with data processing using the SPSS statistical method. The results of the study indicate that ethical leadership does not have a significant effect on BUMN performance, while GCG implementation has a positive and significant effect on that performance. These findings highlight that the application of the principles of transparency, accountability, and sustainability in corporate governance plays a key role in improving operational efficiency and achieving the company's strategic goals. The managerial implications of this study include the need to strengthen GCG implementation at all levels of the organization to improve company performance. Managers must ensure that GCG policies and practices are implemented consistently and properly supervised to minimize risk and increase investor confidence. In addition, although ethical leadership does not show a direct effect, companies still need to promote ethical behavior to create a positive organizational culture that supports long-term business sustainability
The Influence of E-Samsat Implementation, Taxpayer Awareness, and Income Levels on Compliance with Motor Vehicle Tax Payments Suryadi, Arief; Rahmat, Nur; PurboJati, Nurrakhman; Sunarsih, Uun; Mais, Rimi Gusliana
Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v3i2.203

Abstract

This study uses quantitative methods to investigate the effects of the implementation of the e-samsat system, tax awareness, and income rates on compliance with motor vehicle tax payments. Data yang digunakan adalah data utama by distributing the questionnaire to taxpayers registered in the eastern Jakarta territory and sampling techniques using pursposive samplings and obtained 50 respondents. Pre-conditional analysis tests using validity tests, reliability tests, normality tests, multicolinearity trials, heterocadastisity tests dengan menggunakan spss 25, kemudian melakukan analisis regresi linier dan tes parsial (uji t). Hasil penelitian menunjukkan bahwa penerapan e-samsat tidak mempengaruhi kepatuhan terhadap pembayaran pajak karena masih ada beberapa who have not accepted socialization against e-Samsat. The variable of tax awareness has an influence on compliance with tax payments because with consciousness then the taxpayer is involved in supporting the development process, and the variable rate of income has no influence over the compliance of tax payment.
SOSIALISASI DAPATKAN, GUNAKAN, SIMPAN, BUANG (DAGUSIBU) OBAT DENGAN METODE DOOR TO DOOR Sirad, La Ode; Madaniah, Anisa; Suryati, Suryati; Wahab, Nurhalisa; Anggraeni, Anggraeni; Jahratul, Nada; Rina, Rina; Rahmat, Nur; Syahir, Sarfin
Jurnal Pengabdian Masyarakat Khatulistiwa Vol 8, No 1 (2025): APRIL
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpmk.v8i1.4563

Abstract

ABSTRACTCommunity Service Program are a routine program from universities as a manifestation of the Tri Dharma of Higher Education in Indonesia which refers to academic activities and involves the community directly, so that it can be useful for solving social problems that occur in society. The methods used to identify problems in society are observation, survey and documentation methods. One of the areas that is the object of KKN Universitas Sembilanbelas November Kolaka is Tanggeau Village, which still lacks information on how to obtain, use, store and dispose of (DAGUSIBU) drugs correctly and appropriately. Based on this, USN Kolaka KKN students conducted DAGUSIBU socialization using the door-to-door method in Tanggeau Village. The hope from the socialization activities is that the public can increase their understanding regarding how to obtain, use, store and dispose of drugs that are no longer needed. Socialization activities with the help of leaflet media ran systematically and smoothly. Based on the KKN activity report, the community has shown an increased understanding of the DAGUSIBU program.Keywords : socialization, DAGUSIBU, Tanggeau Village.ABSTRAKKuliah Kerja Nyata merupakan program rutin dari perguruan tinggi sebagai wujud Tri Dharma Perguruan Tinggi di Indonesia yang telah mengacu dengan kegiatan akademis dan melibatkan masyarakat langsung, sehingga dapat bermanfaat untuk memecahkan permasalahan sosial yang terjadi dimasyarakat. Metode yang digunakan untuk mengidentifikasi permasalahan di masyarakat yaitu metode observasi, survey, dokumentasi. Salah satu wilayah yang menjadi objek KKN USN Kolaka adalah Desa Tanggeau yang masih kurang dalam mendapatkan informasi tentang cara mendapatkan, menggunakan, menyimpan, dan membuang (DAGUSIBU) obat dengan benar dan tepat. Berdasarkan hal tersebut, mahasiswa KKN USN Kolaka melakukan sosialisasi DAGUSIBU dengan metedo door to door di Desa Tanggeau. Harapan dari kegiatan sosialisasi adalah agar masyarakat dapat meningkat pemahaman mengenai cara mendapatkan, menggunakan, menyimpan hingga membuang obat yang tidak dibutuhkan lagi. Kegiatan sosialisasi dengan bantuan media leaflet berjalan dengan sistematis dan lancar. Berdasarkan laporan kegiatan KKN bahwa, masyarakat sudah menunjukkan pemahaman yang meningkat tentang program DAGUSIBU.Kata Kunci : sosialisasi; DAGUSIBU; Desa Tanggeau
Capaian Peradaban Islam Pada Masa Khulafaur Rasyidin Ustman Bin Affan Rahmat, Nur; Arbi, Arbi
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Pada masa kepemimpinan Utsman bin Affan, peradaban Islam mengalami berbagai kemajuan signifikan baik dalam bidang politik, agama, maupun sosial-ekonomi. Sebagai khalifah ketiga dari Khulafaur Rasyidin, Utsman melanjutkan ekspansi wilayah Islam yang dimulai sejak kepemimpinan sebelumnya. Pada era ini, wilayah kekuasaan Islam semakin luas, mencakup kawasan Afrika Utara, Persia, dan sebagian Eropa. Salah satu pencapaian terbesar Utsman adalah kodifikasi dan penyebaran Al-Qur'an dalam versi standar, yang bertujuan untuk menjaga kemurnian teks suci Islam di tengah perbedaan dialek dan versi. Kebijakan ini memainkan peran kunci dalam menjaga persatuan umat Islam. Selain itu, Utsman memprioritaskan pembangunan infrastruktur publik seperti masjid dan jaringan irigasi, yang memperkuat basis sosial-ekonomi masyarakat Muslim. Namun, kepemimpinan Utsman juga menghadapi tantangan berupa konflik internal dan pemberontakan, yang disebabkan oleh berbagai faktor termasuk kebijakan nepotisme dan ketidakpuasan terhadap distribusi sumber daya.
Hadarat Al-Nash, Hadharat Al-‘Ilm dan Hadharat Al-Falsafah Rahmat, Nur; M, Amril
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Hadharat Al-Nash, Hadharat Al-‘Ilm, dan Hadharat Al-Falsafah adalah tiga pilar utama yang membentuk peradaban Islam. Hadharat Al-Nash berlandaskan wahyu ilahi, yaitu Al-Qur'an dan Hadis, sebagai panduan normatif untuk kehidupan spiritual, moral, dan sosial. Hadharat Al-‘Ilm menekankan pentingnya ilmu pengetahuan yang terintegrasi dengan nilai-nilai wahyu, melahirkan kontribusi besar dalam berbagai bidang ilmu seperti kedokteran, matematika, dan astronomi. Sementara itu, Hadharat Al-Falsafah mengedepankan pemikiran kritis dan refleksi rasional untuk memahami hakikat Tuhan, manusia, dan alam semesta, menghasilkan karya-karya penting dari para filsuf Muslim. Ketiga dimensi ini saling melengkapi dalam membangun peradaban Islam yang holistik, memadukan wahyu, akal, dan ilmu sebagai panduan kehidupan umat manusia.
STRATEGI PENGEMBANGAN USAHATANI JERUK MANIS (Citrus sinensis) DI KECAMATAN MANDUAMAS KABUPATEN TAPANULI TENGAH (Studi Kasus: Desa Muara Tapus) Sunarso, Hendra; Rahmat, Nur
Agros Journal of Agriculture Science Vol 25, No 4 (2023): edisi Oktober
Publisher : Fakultas Pertanian, Universitas Janabadra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37159/jpa.v25i4.3450

Abstract

Indonesia is an agricultural country that is rich in abundant natural resources, especially agricultural products. Horticultural commodities, especially vegetables and fruit, play an important role in food balance, one of which is sweet orange. The aim of reviewing the Sweet Orange Farming Development Strategy is to be able to increase production by optimally utilizing local human resources (HR) and natural resources (SDA), namely (1) identifying and evaluating the internal and external environment of sweet orange farming which are the strengths and weaknesses. weaknesses, opportunity factors and threat factors. The method used is SWOT analysis and internal factors that influence the development of sweet orange farming are the availability of land and appropriate agro-climatology, farmer experience, availability of labor, availability of agricultural production inputs, the size of sweet orange farming land available. increasingly narrow and the managerial capabilities of farmers are weak. Meanwhile, external factors that influence the development of sweet orange farming are the high demand for sweet oranges, the large number of processed products from sweet oranges, fluctuating prices and the increasingly bad climate and poor road transportation infrastructure and facilities. Based on the results of research using the SWOT strategy matrix, 15 strategies were created using all internal and external factors, and based on the results of the QSPM matrix, the alternative strategy used was to increase production and better quality to meet market needs. 10 sweet orange farmers in Muara Tapus Village were used as respondents. Internal factors and external factors greatly influence the development of sweet orange farming in Manduamas District, Central Tapanuli Regency. Keywords: Strategy, SWOT, Sweet Orange Farming Business. INTISARIIndonesia merupakan negara agraris yang kaya akan sumber daya alam yang melimpah, terutama hasil pertanian. Komoditas hortikultura khususnya sayuran dan buah-buahan memegang bagian terpenting dari keseimbangan pangan salah satunya adalah buah  jeruk Manis. Tujuan mengkaji Strategi Pengembangaan Usahatani Jeruk Manis agar mampu meningkatkan produksinya dengan memanfaatkan sumber daya manusia (SDM) dan sumber daya alam (SDA) lokal secara optimal, yaitu (1) mengidentifikasi dan mengevaluasi lingkungan internal dan eksternal usahatani jeruk manis yang menjadi faktor kekuatan dan faktor kelemahan, faktor Peluang dan faktor ancaman.Metode yang digunakan adalah analisis SWOT dan analisis QSPM, faktor internal yang berpengaruh dalam pengembangan usahtani jeruk manis adalah tersedianya lahan dan agroklimatologi yang sesuai, pengalaman petani, ketersediaan tenaga kerja, ketersediaan input produksi pertanian, luas lahan usahatani jeruk manis yang semakin sempit serta kemampuan manjerial petani yang lemah. Sedangakan faktor eksternal yang berpengaruh dalam pengembangan usahatani jeruk manis adalah permintaan jeruk manis yang tinggi, banyaknya produk olahan dari jeruk manis, harga yang fluktuatif serta iklim yang semakin buruk dan prasarana dan sarana transportasi jalan yang kurang baik. Berdasarkan hasil penelitian dengan menggunakan matriks SWOT stragegi yang dihasilkan sebanyak 15 strategi yang dibuat dengan menggunakan seluruh faktor internal dan faktor eksternal, dan berdasarkan hasil matriks QSPM alternatif strategi yang digunakan adalah meningkatkan produksi dn kualitas yang lebih baik untuk memenuhi kebutuhan pasar. 10 orang petani jeruk manis di Desa Muara tapus dijadikan sebagai responden. Faktor internal dan faktor eksternal sangat berpengaruh terhadap Pengembangan Usahtani Jeruk Manis di Kecamatan Manduamas Kabupaten Tapanuli Tengah. Kata Kunci :Strategi, SWOT,Usahatani Jeruk Manis.
Local Government Supervision of Overseas Labor Supply Companies (Case Study In Cirebon Regency) Hidayat, Dudung; Yusup Permana, Deni; Handriono, Rd.; Rizky Pranata, Andasmara; Karmenita, Karmenita; Rahmat, Nur
Asian Journal of Social and Humanities Vol. 2 No. 9 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i9.325

Abstract

Crucial issues related to the protection and supervision of Indonesian migrant workers (PMI) working abroad. In the context of the Indonesian economy, PMI has an important role in generating economic contributions to the country and providing economic benefits for their families in Indonesia. Constitutional foundations, such as Article 27 paragraph (2) and Article 28D paragraph (2) of the 1945 Constitution, as well as the Indonesian Migrant Manpower Law No. 18 of 2017, have provided a clear legal framework on the obligations of local governments in regulating, fostering, implementing, and protecting the rights of migrant workers. However, there are still obstacles and violations that often occur in sending workers abroad, such as unsettled wage payments and contract problems. This study aims to analyze local government supervision of labor supply companies in Cirebon Regency and identify common violations in sending workers abroad along with the necessary solutions. The research findings highlight the importance of increased supervision, stricter law enforcement, and cross-border collaboration to protect and improve migrant workers' working conditions, and make it the basis for recommending further measures for the welfare of Indonesian migrant workers.
Implementation of sustainability accounting in medical waste management: An ethnomethodological approach Mais, Rimi Gusliana; Rahmat, Nur; Wulaningsih, Ririn Widyastuti; Alfiana, Yeni; Oktasari, Erita
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.29629

Abstract

Research aims: This study explores how sustainability accounting practices improve hospitals’ operational, environmental, and social performance, particularly in medical waste management.Design/Methodology/Approach: Using an ethnomethodological approach, the research incorporates non-participant observation, in-depth interviews, and document analysis to understand how actors in the hospital environment interpret and implement sustainability accounting within daily routines.Research findings: The results show that medical waste management is conducted through systematic segregation, temporary storage, and third-party transportation, all supported by structured documentation, budgeting, and regular internal audits. Sustainability accounting emerges in the form of accountability records, cost reporting, and internal procedures that ensure compliance with environmental standards. However, its implementation tends to be reactive and focused on regulatory fulfillment rather than strategic sustainability enhancement.Theoretical contribution/Originality: This study highlights the role of sustainability accounting in strengthening hospital responsibility and transparency, while integrating ethnomethodology to uncover daily practices typically overlooked by quantitative approaches.Practitioner/Policy implication: The findings provide practical insights for hospitals to improve medical waste governance, strengthen ESG-based accountability, and enhance sustainability performance.Research limitation/Implication: The study is limited to a single hospital case and uses qualitative data, which may not be generalizable to all healthcare settings.
Co-Authors Afriandi, Fitra Ahmad Afdhal Fikri Anggraeni Anggraeni Arbi, Arbi Daliana, Rasmi Dewi, Armita Kurnia Dudung Hidayat Erita Oktasari Handriono, Rd. Hidayat, Sri Devi Jahratul, Jahratul Jahratul, Nada Karmenita, Karmenita M, Amril Madaniah, Anisa Nahwan, Nahwan Nurhalisa, St Purbojati, Nurrakhman Radawati, Rika Rahmat Rahmat RANI RANI, RANI Rimi Gusliana Mais Rina Rina Ririn Widyastuti Wulaningsih Risnawati Rizky Pranata, Andasmara Sembiring, Rinawati sirad, La Ode sulkarnain, sulkarnain Sunarso, Hendra Suryadi, Arief Suryati Suryati Sutrisno, Sutrisno Syafaruddin, Dilasari Syahir, Safrin Syahir, Sarfin Uun Sunarsih Wahab, Nurhalisa Yeni Alfiana Yusup Permana, Deni Za’ba, Nasir