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PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, TINGKAT PENDIDIKAN, MASA KERJA DAN PELATIHAN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Satker Kanwil Kementerian Agama Propinsi Sulawesi Tengah) Sukmawati, Andi
Katalogis Vol 5, No 5 (2017)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.184 KB)

Abstract

This purpose of this study is to analyze the influence of  understanding on government accounting standards, level education, employment,  and training on the quality of financial statements. This study is located in the regional office of The Ministry of Religious Affairs of Centarl Sulawesi. Research Instrument is questionnaire. Sample consists of 32 administrators of budget and financial statement. Hypotheses were tested with multiple linear regression analysis with program SPSS 16.0 for Windows.The result shows that: 1) the understanding of government accounting standards have positif and significant influence on financial statements quality, 2) education level have positif and significant influence on financial statements quality, 3)employment  t have positif and significant influence on financial statements quality, 4) training have positif and significant influence on financial statements quality. This result confirm that the understanding on government accounting standards, level of education, employment and training on the quality of financial statements.
Penerapan Model Pembelajaran Project Based Learning Untuk Meningkatkan Hasil Belajar Matematika Siswa di Kelas 2 SD Inpres Anagowa Kabupaten Gowa Sumiara, Sumiara; Yusuf, Faidah; Sukmawati, Andi
Pinisi Journal Pendidikan Guru Sekolah Dasar Vol 5, No 2 (2025): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70713/pjp.v5i2.52980

Abstract

The aim of this research is to describe the steps for implementing the Project-Based Learning (PjBL) model to improve mathematics learning outcomes for class II students. This type of research is classroom action research (PTK) which is carried out in two cycles. This research was conducted at SD Inpres Ana Gowa, Gowa Regency with the research subjects being grade 2 students at SD Inpres Ana Gowa, totaling 23 subjects. The basic activities of the learning process carried out by teachers all apply the steps of the project-based learning model (PjBL), namely (a) identifying basic questions, (b) preparing a project design; (c) schedule setting; (d) integrating project progress; (e) assessment of results; f) evaluation of experience. The research results show an increase in learning outcomes through the application of the project-based learning model for grade 2 elementary school students. This is proven by the increase. Student learning outcomes also increased with the average student learning score in the initial condition being 11 students (75%), increasing in cycle 1 with the average student score being 72 with the number of students being 12 people (85%), and in cycle 2 it was obtained The average score was 89 students, with 23 students completing or (89%).
Model tata kelola manajemen farmasi adaptif di rumah sakit umum daerah sinjai Susilawaty, Andi; Sukmawati, Andi; Raodhah, Sitti; Satrianegara, M. Fais; Ahmad, La Ode Ismail
Journal of Health Research Science Vol. 5 No. 02 (2025): Journal of Health Research Science
Publisher : Lembaga Penelitian Sekolah Tinggi Ilmu Kesehatan Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34305/bmp2mf61

Abstract

Latar Belakang: Tata kelola farmasi RS berperan dalam menjamin mutu dan ketersediaan obat, namun terkendala birokrasi, SDM terbatas, dan tuntutan layanan. Penelitian ini bertujuan menganalisis pengaruh penerapan Good Governance (Taat Agama, Aturan, Administrasi, Anggaran) dan Blue Ocean Strategy (BOS) terhadap model tata kelola farmasi di RSUD Sinjai.Metode: Desain cross-sectional dengan 40 orang staf farmasi direkrut sebagai sampel. Instrumen kuesioner tervalidasi dan data dianalisis dengan uji bivariat (Mann-Whitney, Kruskal-Wallis, dan Korelasi Spearman), serta analisis multivariat berupa Exploratory Factor Analysis (EFA).Hasil: Terdapat perbedaan signifikan persepsi tata kelola berdasarkan jenis kelamin (p=0,006). Analisis korelasi Spearman mengonfirmasi adanya hubungan positif kuat antara item-item kunci 4 TA dan BOS.Kesimpulan: EFA berhasil membentuk model tata kelola tiga faktor yaitu: (1) Efisiensi dan Kolaborasi Tata Kelola (44,3%), (2) Kepatuhan Regulatif dan Nilai Institusional (25,4%), dan (3) Orientasi Inovasi dan Nilai Tambah (7,1%). Integrasi Prinsip 4 TA dan BOS menghasilkan model tata kelola farmasi yang adaptif, efisien, dan berorientasi mutu.
Fungsi Pamali Melaut Masyarakat Bugis di Kelurahan Lapulu Kota Kendari Arjunita Saputri, Shinta; Marheni, La Ode; Aisyah, Aisyah; Santi, Wa; Alfisari, Wa Ode; Sukmawati, Andi; Mijaya, Siti; Hardiana, Sitti
JURNAL KABANTI: Kerabat Antropologi Vol 9 No 2 (2025): Volume 9, Nomor 2, Desember 2025
Publisher : Jurusan Antropologi Fakultas Ilmu Budaya Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/yejwja39

Abstract

This study aims to identify Pamali in fishing and explain their functions within the Bugis community in Lapulu Subdistrict, Kendari City. The research employs a qualitative approach using observation and open-ended interviews with fishermen and community members. The data were analyzed and interpreted through Bronislaw Malinowski’s functionalist framework to examine how Pamali operates in meeting the livelihood needs of the fishing community. The findings reveal three main Pamali: (1) a prohibition against speaking harshly at sea while fishing, (2) a prohibition against going out fishing on Thursday night (the eve of Friday), and (3) a prohibition against going out fishing when a family member is critically ill or has died. These Pamali function as behavioral guidelines that reinforce caution and safety, regulate communication and interaction on boats, and organize family relations and socio-religious obligations. The study underscores that fishing-related Pamali exist not merely as prohibitions, but as local wisdom that sustains livelihoods and social order among the Bugis fishing community in Lapulu.