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All Journal Proximal: Jurnal Penelitian Matematika dan Pendidikan Matematika Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan
Yudi Ahmad Sadeli
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Mathematics

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Evaluation of ARKAS Implementation in Financial Administration at Kindergartens in Tallo District, Makassar City, Using the CIPP Model Sucianti Sucianti; Rahman Pura; Yudi Ahmad Sadeli
Proximal: Jurnal Penelitian Matematika dan Pendidikan Matematika Vol. 9 No. 3 (2026): Volume 9 Nomor 3 Tahun 2026
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/proximal.v9i3.9776

Abstract

Aplikasi Rencana Kegiatan dan Anggaran Sekolah (ARKAS) diwajibkan bagi satuan pendidikan penerima dana bantuan operasional untuk mendukung akuntabilitas dan transparansi keuangan. Namun, implementasinya pada taman kanak-kanak (TK) dengan keterbatasan tenaga administrasi belum banyak dievaluasi. Penelitian ini bertujuan mengevaluasi implementasi ARKAS berdasarkan dimensi konteks, input, proses, dan produk (CIPP) pada empat TK di Kecamatan Tallo, Kota Makassar. Data dikumpulkan pada Juli 2026 melalui wawancara semi-terstruktur dengan empat kepala sekolah, observasi, dan studi dokumentasi. Analisis data meliputi kondensasi data, penyajian data, serta penarikan dan verifikasi kesimpulan. Keabsahan data diperiksa melalui triangulasi sumber dan teknik. Hasil menunjukkan bahwa implementasi ARKAS berjalan cukup efektif meskipun kepala sekolah merangkap sebagai bendahara, operator, dan tenaga administrasi. Pemahaman kebijakan diperoleh melalui belajar mandiri akibat terbatasnya sosialisasi resmi, sedangkan kesiapan sumber daya manusia menjadi kendala utama. Ketiadaan pemisahan fungsi diatasi melalui mekanisme pengawasan pengganti. ARKAS mendukung pemenuhan kebutuhan pembelajaran dan fasilitas, meskipun ketertiban administrasi bervariasi antarsekolah. Keberhasilan implementasi lebih bergantung pada adaptasi individual kepala sekolah daripada dukungan struktural. Oleh karena itu, diperlukan penguatan sosialisasi, pendampingan, dan dukungan tenaga administrasi.
Pendampingan Legalitas Usaha dan Sertifikasi Halal bagi Pelaku Industri Rumahan Pangan Olahan Muh. Ma’ruf Idris; Edy Jumadi; Yana Fajriah; Eva Marin Sambo; Susianah Mochtar; Yudi Ahmad Sadeli; Bungatang Tahir; Annas Lallo
Pelayanan Unggulan : Jurnal Pengabdian Masyarakat Terapan Vol. 3 No. 3 (2026): Agustus : Pelayanan Unggulan : Jurnal Pengabdian Masyarakat Terapan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/unggulan.v3i3.3476

Abstract

Sanrobone Village, Takalar, has great potential in the home-based processed food industry sector, but many business actors still do not have complete legality such as NIB, SPP-IRT, and halal certificates. This community service activity aimed to enhance business actors' knowledge and skills in managing legality and to assist the licensing process. The method employed was a one-day intensive training (8 hours) with an educative-participatory approach, conducted on May 5, 2026, at Sanrobone Village Hall with 24 participants. Results showed an increase in average knowledge scores from 28.33 to 80.83 (N-Gain=0.73, high category; p-value=0.000). Legality achievements: NIB 87.5% (21 participants), SPP-IRT 79.2% (19 participants), halal certification 83.3% (20 participants), and product labeling 91.7% (22 participants). Participant satisfaction was very high (4.52 out of 5; 91.7% scored ≥4). All 7 success indicators were achieved (100%). One-day intensive assistance is effective in enhancing understanding and ownership of business legality for processed food MSME actors, although continuous mentoring remains necessary to complete the licensing verification process.
Co-Authors Annas Lallo Bungatang Tahir Edy Jumadi Eva Marin Sambo Muh. Ma’ruf Idris Rahman Pura, Rahman Sucianti Sucianti Susianah Mochtar Yana Fajriah