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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) Jurnal Pengabdian Magister Pendidikan IPA Meraja journal Rayah Al Islam : Jurnal Ilmu Islam Journal of Classroom Action Research Jurnal Kolaboratif Sains Tasamuh: Jurnal Komunikasi dan Pengembangan Masyarakat Islam Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Madako Elementary School Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat International Journal of Management and Business Intelligence (IJMBI) AB-JOIEC: Al-Bahjah Journal of Islamic Economics Indonesian Journal of Community Services ARUS JURNAL SAINS DAN TEKNOLOGI Celebes Journal of Community Services Journal of English Education Forum (JEEF) IECON: International Economics and Business Conference Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan
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The Application Of Maja Labo Dahu Cultural Values In Overcoming Conflicts Between Communities In Parado Sub-District, Bima District, West Nusa Tenggara Jumrati; Arifuddin; Kamaluddin Tajibu
TASAMUH Vol. 22 No. 2 (2024): ISLAMIC AND CULTURAL COMMUNICATION FOR DA'WAH AND CONFLICT RESOLUTION IN INDON
Publisher : Universitas Islam Negeri (UIN) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/tasamuh.v22i2.11504

Abstract

This research discusses "The Application of Maja Labo Dahu Values in Conflict Resolution in Parado Subdistrict, Bima Regency, West Nusa Tenggara," with the following research questions: 1) What forms of conflict commonly occur in Parado Subdistrict, Bima Regency? 2) How are the cultural values of Maja Labo Dahu applied to resolve conflicts among the community in Parado Subdistrict, Bima Regency? This study is qualitative, employing a sociological approach. Data sources are obtained from both primary and secondary data. Data collection methods include direct interviews with informants, supported by other data from observation and documentation. The data analysis involves three stages: data reduction, data presentation (display), and conclusion drawing. The research findings indicate that conflict in the Parado community includes brawls between individuals and group fights. These conflicts, often sparked by the actions of young people, are primarily triggered by the tradition of joget (dance) parties and alcohol consumption. The application of Maja Labo Dahu values, such as patience in actions, the principle of family and deliberation, and mutual cooperation, is still seen as crucial for fostering harmony within the community of Parado Subdistrict. The implications of this study suggest the need for continued application of Maja Labo Dahu values. Additionally, there should be enhanced communication and exemplary leadership from local leaders who must focus more on improving harmony and solidarity. All parties must agree on abolishing the culture of dance parties and imposing strict regulations, along with penalties, on the distribution, provision, and sale of alcoholic beverages, whether from inside or outside the community. In particular, youth require serious attention, as proactive steps must be taken to safeguard future generations.
Digitalization of Marketing and Simple Financial Management to Improve the Welfare of MSMEs on the Indonesia-Malaysia Border Juharsah; Arifuddin; Nurwati; Patwayati; Hamid, Wahyuniati; Aliddin, La Ode Asfahyadin
Indonesian Journal of Community Services Vol. 3 No. 2 (2024): November
Publisher : CV. Literasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47540/ijcs.v3i2.1723

Abstract

Digital marketing training and the preparation of simple financial reports are important steps in increasing the capacity of MSMEs on the Indonesia-Malaysia border. The main objective of this activity is to help MSMEs understand and implement digital-based marketing strategies and simple financial management to strengthen business competitiveness. Before the implementation of the activity, the preparation process had been carried out for one month beforehand. This training was conducted using interactive lecture methods, live demos, and practical exercises with 20 MSME participants on Sebatik Island. The results of the training showed an increase in participants' understanding of digital platforms for marketing and the importance of attractive promotional content. Participants also showed enthusiasm in participating in the activities. In addition, simple financial training helped participants recognize the importance of routine financial records to monitor the financial condition of the business. The ability to prepare simple reports such as cash books and a basic understanding of digital financial applications began to be applied by participants. Based on these results, it is proposed that there be a sustainable mentoring program to support the implementation of consistent digital marketing strategies and financial management for MSMEs on the border. With the sustainability of mentoring, it is hoped that MSMEs can optimize their potential, increase market access, and strengthen local economic stability in border areas.
Perilaku Ibu Tentang Mobilisasi Dini Post Operasi Sectio Caesaria (SC) di Rumah Sakit: Maternal Behavior About Early Mobilization After Sectio Caesarean (SC) Surgery in the Hospital Dg. Patompo, Moh. Fadli; Sipatu, Lindanur; Arifuddin; Zainul
Jurnal Kolaboratif Sains Vol. 7 No. 12: Desember 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i12.6634

Abstract

Salah satu masalah kesehatan masyarakat di seluruh dunia adalah meningkatnya angka kelahiran Sectio Caesaria (SC). Penelitian WHO tahun 2021, menyatakan bahwa operasi SC terus meningkat secara global. Persalinan dengan operasi merupakan alternatif terakhir untuk menyelamatkan ibu dan janin apabila persalinan normal per vaginam tidak memungkinkan. Penelitian ini bertujuan untuk mengetahui perilaku ibu post operasi SC meliputi pengetahuan, sikap dan tindakan tentang mobilisasi dini post operasi SC di rumah sakit. Jenis penelitian adalah kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah semua ibu post operasi SC hari ketiga yang dirawat di rumah sakit, dengan jumlah sampel sebanyak 85 responden dengan menggunakan teknik pengambilan sampel purposive sampling. Teknik pengumpulan data menggunakan kuisioner dan dianalisis menggunakan distribusi frekuensi. Hasil penelitian didapatkan bahwa pengetahuan cukup baik sebanyak 78 orang (91,8%) dan pengetahuan baik sebanyak 7 orang (8,2%), sikap merespon cukup baik sebanyak 75 (88,2%), sikap merespon baik sebanyak 9 orang (10,6%) dan memiliki sikap kurang merespon sebanyak 1 orang (1,2%). Sedangkan tindakan baik responden tentang mobilisasi dini sebanyak 64 orang (75,3%), memiliki tindakan cukup baik sebanyak 16 orang (18,8%) dan memiliki Tindakan kurang baik sebanyak 5 orang (5,9%). Kesimpulan adalah perilaku ibu post operasi SC meliputi pengetahuan, sikap dan tindakan. Ketika ibu memiliki pengetahuan yang baik, maka ibu juga memiliki sikap dan tindakan yang baik. Mobilisasi dini sangat penting dilakukan, karena sangat bermanfaat dalam proses penyembuhan luka operasi SC. Pihak rumah sakit, khususnya di ruangan nifas diharapkan dapat meningkatkan penyuluhan kepada ibu post operasi SC tentang pentingnya mobilisasi dini.
Determinant of auditor’s ability to detect fraud Rosida Maedina Agus; Arifuddin; Asri Usman; Sri Sundari
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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Abstract

This study investigates the role of auditors in carrying out responsibilities, because it is very important to support their performance. Auditors are expected to be able to detect fraud in financial reports so that no party is harmed. This research aims to analyze the effect of Self Efficacy, Professional Skepticism, Emotional Intelligence on fraud detection.  The research method uses descriptive quantitative, data analysis uses SEM PLS. The data collection method in this research uses a questionnaire method. Next, a questionnaire will be created using Google Form.  The Google form link to the questionnaire will be sent officially to the representative BPK auditor in South Sulawesi. The research results show that self-efficacy has a significant effect on fraud detection. Professional skepticism has a significant effect on fraud detection. Emotional intelligence has a significant effect on fraud detection. Furthermore, Information Technology is able to moderate Self Efficacy, Professional Skepticism, Emotional Intelligence in fraud detection.  The findings show that an auditor in carrying out his responsibilities needs to understand an auditor's attitude in detecting fraud because it is very important to support his performance. Auditors are expected to be able to detect and eliminate fraud in financial reports so that no party is harmed. To carry out the auditor's function, good intelligence is needed in order to achieve more optimal performance. Rational and analytical thinking processes as well as self-efficacy skills, professional skepticism, emotional intelligence, and information technology are very important for auditors because they are very helpful in detecting fraud. So in this research the broad theories used are attribution theory and the Theory of Planned Behavior (TPB) which explains intentions, attitudes and behavior that influence a person's actions.
Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Hadisantoso, Erwin; Arifuddin; Anto, La Ode; Fitriaman; Ramadhan, Andi Muhammad Fuad
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2024): Edisi November 2024
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v6i1.312

Abstract

Pertambangan merupakan sektosr ekonomi yang memiliki dampak signifikan terhadap perkembangan suatu wilayah. Namun demikian, bagi perusahaan yang berkaitan dengan sumber daya alam mempunyai tanggung jawab untuk menjalankan dan melaporkan kegiatan Corporate Social Responsibility (CSR). Program kemitraan ini dilakukan dengan tujuan untuk memberikan pengetahuan dan pemahaman kepada pengelola perusahaan, khususnya pegawai yang menangani penyusunan laporan keuangan, mengenai pengungkapan CSR dalam penyusunan laporan keuangan berdasarkan standar akuntansi keuangan. Sasaran strategis kegiatan ini adalah pengelola keuangan perusahaan, khususnya pegawai yang bertugas menyusun laporan keuangan. Kegiatan sosialisasi ini menggunakan pendekatan persuasif edukatif, yaitu memberikan penjelasan teoritis disertai contoh penyusunan laporan keuangan CSR pada badan usaha pertambangan, kemudian diskusi dan tanya jawab untuk mengetahui pemahaman pengelola keuangan pada perusahaan. Dengan adanya program kemitraan ini, perusahaan telah mampu memahami kewajiban melaksanakan CSR dan melaporkannya pada laporan keuangan.
The Effectiveness of Picture in Improving Students’ Vocabulary Mastery Skills at the Fifth Grade Students Hidayatulloh, Muh Taufiq; Amrullah; Lail, Husnul; Arifuddin
Journal of Classroom Action Research Vol. 7 No. 1 (2025): Februari 2025
Publisher : Program Studi Magister Pendidikan IPA, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jcar.v7i1.10428

Abstract

This study investigated the effectiveness of picture media in improving English vocabulary mastery among fifth grade students at SDN 1 SUKAREMA. This study was a quasi-experimental study with a Nonequivalent Control Group Design. The sample of this study consisted of 60 students divided into experimental and control groups (n=30 each). The experimental group received instruction through picture media, while the control group used puzzle-based learning. Data were collected through pre-test and post-test assessments using 25 multiple-choice questions. The data analysis technique used prerequisite tests (normality test and homogeneity test) and hypothesis testing (t-test, independent sample t-test). The results showed significantly higher performance in the experimental group (M=86.40) compared to the control group (M=64.40). Independent Sample T-test analysis revealed a significant difference between the groups (p<0.05), with a mean difference of 22,000 and a variance ratio of 0.81. These findings indicate that the use of pictures is effective in improving students' vocabulary mastery skills in fifth grade students at SDN 1 SUKAREMA.
Systematic Review: The Effectivity of Sustainability Reporting on Firm Value Andi Arjuni K; Arifuddin; Syamsuddin; Ratna Ayu Damayanti
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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Abstract

As the company's development continues to increase, companies are expected to disclose reporting on the impactof ESG. To maintain the sustainability of the ecosystem, a sustainability report is needed. This study aims to empirically testthe effectiveness of sustainability reporting on firm value by using a literature review on the Scopus journal index with identified 200 articles Scopus published between 2015-2022. Then it evaluated by using PRISMA based on predetermined criteria. The results showed various findings. Sustainability reporting has negative impact in social and environment in banking sector but has positive significant in manufacturing sector and tourism sector.
The Effect of Professional Skepticism and Information Technology onAuditors Performance Asrini; Arifuddin; Andi Kusumawati; Asri Usman
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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Abstract

The purpose of this article is to analyze the influence of professional skepticism and information technology on auditors' performance. This study is a type of quantitative study. Population in this study is BPK South Sulawesirepresentative auditors with 103 auditors as a sample by sample method saturated. The types of data in this studyare the primary data use questionnaires in collecting the data with 64 returning respondents. Deep data analysis techniques study This using the regression model selection test , the assumption test classical , multiple linear regression , and hypothesis testing Partial with SPSS version 25 . Based on the results of data analysis, the findingsof this study are professional skepticism and information technology has a positive and significant effect on auditor performance.
Pendampingan Pembelajaran Bahasa Inggris Berbasis Kendala Linguistik Bahasa Daerah Bagi MGMP Bahasa Inggris SMK Kabupaten Lombok Barat Arafiq; Arifuddin; Atri Dewi Aziz; Mh. Isnaini
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 1 (2025): Januari-Maret 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i1.10777

Abstract

This community service aims to provide training of learning English based on linguistic constraints of regional languages to members of MGMP (Discussion Forum for English teacher) of Vocational High School of West Lombok. This service is relevant to sociocultural problems that the English teachers of the schools, especially vocational schools of West Lombok Regency. The problems the teachers are facing are (1) the influence of regional languages ​​still causes a decline in interest in learning English, (2) students are not yet aware of the influence of regional languages ​​spoken in English language practices, and (3) teachers have not found the right way to make students aware of the influence of their regional languages ​​in English lessons. This service was carried out through participatory method expecting direct participation of during the processes and stages from planning, implementation, and evaluation. Regarding the types of problems mentioned above, the services offered are as follows: (1) providing counseling to teachers about the types of influence of regional languages ​​spoken by students (regional languages ​​in NTB) on learning English subjects, (2) providing guidance to teachers on how to build student awareness so that they can anticipate the influence of regional languages ​​in learning English subjects, and (3) providing guidance on how to integrate learning based on linguistic constraints of regional languages ​​into English subject learning activities. The output expected from this Community Service are (1) the publication of a publication article in national proceedings and (2) a statement on the use of technology for implementing learning based on linguistic constraints of regional languages ​​in English language learning in vocational schools throughout West Lombok Regency, West Nusa Tenggara.
Peningkatan Kapabilitas Bendahara Pengeluaran dalam Penatausahaan Belanja Daerah Kabupaten Pangkajene dan Kepulauan Arifuddin; Kartini; Utami, Rizky; Pagalung, Gagaring; Baja, Haniek Khoirunnisa; Ashari, Muhammad; Rahman, Abdul
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1208

Abstract

Kegiatan pengabdian ini dilaksanakan dalam rangka meningkatkan kapabilitas Bendahara Pengeluaran – Satuan Kerja Perangkat Daerah (SKPD) dalam menatausahakan pengelolaan keuangan daerah sehingga dapat menjalankan perannya secara profesional, bertanggung jawab dan auditable. Peningkatan kapabilitas yang diperoleh oleh para Bendahara Pengeluaran diharapkan berdampak pada pengelolaan keuangan daerah Kabupaten Pangkajene dan Kepulauan sehingga dapat berjalan dengan baik dan sesuai dengan ketentuan Undang-Undang, serta diharapkan penatausahaan dan pelaporan yang dijalankan sudah sesuai dengan prinsip-prinsip Standar Akuntansi Pemerintahan (SAP). Metode pelaksanaan kegiatan dilakukan dengan cara ceramah dan materi tutorial yang dilaksanakan di Perkantoran Pemerintah Daerah Kabupatan Pangkajene dan Kepulauan. Hasil pelaksanaan kegiatan menperlihatkan bahwa para bendahara penerima SKPD berhasil melaksanakan penatausahaan bendahara penerimaan dengan baik sehingga dapat menunjang tugas dan wewenang mereka sebagai bendahara pengeluaran.
Co-Authors Abdul Rahim Karim Abdul Rahman Abdul Waqif Aliddin, La Ode Asfahyadin Alimuddin, Firman Amrullah Andi Arjuni K Andi Kusumawati Andre Hidayat Anto, La Ode Arafiq Arsiah Asri Usman Asrini Atri Dewi Aziz Aziz, Atri Dewi Baja, Haniek Khoirunnisa Burhan, Nur Intan Dahlia, Andi Amalia Darmawan, Sri Darmawati Daud, Dahniyar Dg. Patompo, Moh. Fadli Evy Segarawati Ampry Fitriaman Gagaring Pagalung Hadisantoso, Erwin Hidayati Hidayatulloh, Muh Taufiq I Wayan Ilahi, Andi Alfianto Anugrah Ilham Ilham Indra Santoso, Septy Indrijawati, Aini Ishom Fuadi Fikri Juharsah Jumrati Kamaluddin Tajibu Kamaludin KARTINI Lail, Husnul Lenny Lindanur Sipatu M Faishal Khoirurrijal M. Tahir Mayasari Mh. Isnaini Muh. Fathudddin Fatwa Muh. Inayah A.M. Muhammad Ashari Muhammad Farhan Muhammad Kiki Wardana Mutmainna, Amriati Nurainah Nurwati Pangaribuan, Helena Patwayati Rahman Rahim Ramadhan, Andi Muhammad Fuad Ratna Ayu Damayanti Rosdiana, Andi Rosida Maedina Agus Ruslan, Reynaldi Safitri, Amelia Saida Said Sirajuddin . Sulistiawati Sundari, Sri Supirno Syadaruddin, Andi Syamsuddin Usman, Asri Utami, Rizky Wahyuniati Hamid Yusra, Kamaluddin Yusri . Zainul Zuindra