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All Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan AKSIOMA : Jurnal Sains Ekonomi dan Edukasi International Journal of Business Accounting Management Social Science
Halmi, Halmi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Kelayakan Kredit Calon Debitur Sebagai Dasar dalam Pengambilan Keputusan Pemberian Kredit Usaha Rakyat (Studi Kasus pada PT Bank BTN Syariah) Putri, Yusti Eka; Halmi, Halmi; Irmawati, Ika; Harun, Salmah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/x13tfb66

Abstract

The purpose of this writing is to understand and determine the Credit Worthiness Analysis of Prospective Debtors as a Basis for Making Decisions on Providing People's Business Credit (Case Study at PT Bank BTN Syariah) Makassar branch. In analyzing the data, the author uses a qualitative data analysis method as a research method that explains descriptively the Analysis of Credit Worthiness of Prospective Debtors as a Basis for Making Decisions on Providing People's Business Credit (Case Study at PT Bank BTN Syariah) Makassar branch. The result of this research is an analysis of the creditworthiness of prospective debtors as a basis for making decisions on granting people's business credit (case study at PT Bank BTN Syariah) Makassar branch which was carried out in several stages, namely the financing application stage, credit analysis stage, credit decision stage, and disbursement stage. Furthermore, the criteria for customers accepted for KUR financing are customers who pass the 5C analysis, while customers who are rejected are those who do not meet one of the 5C principles. However, in its implementation, PT Bank BTN Syariah Makassar branch prioritizes two aspects, namely character and capacity in the process. Analysis of the Credit Worthiness of Prospective Debtors as a Basis for Making Decisions on Providing People's Business Credit (Case Study at PT Bank BTN Syariah) Makassar branch.
Implementation of Public Sector Accounting to Enhance Performance Accountability and Prevent Fraud: A Case Study at Minasa Upa Community Health Center Syah, Sri Rahayu; Halmi, Halmi; Asikin, Nurul
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.19

Abstract

This study analyzes the implementation of public sector accounting in enhancing performance accountability and its role in preventing fraud at Minasa Upa Community Health Center, one of the 12 health centers in Makassar City with BLUD (Regional Public Service Agency) status. The findings indicate that accrual-based financial statements including the Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, Statement of Changes in Equity, and Notes to Financial Statements have been prepared in accordance with applicable standards. This practice strengthens transparency and accountability, as emphasized in Accountability Theory, which asserts that public entities are obligated to account for the management of resources to both society and higher authorities. In terms of fraud prevention, Minasa Upa Health Center implements Government Regulation No. 60/2008 on Internal Control Systems (SPIP) and supports Presidential Regulation No. 54/2018 on the National Strategy for Corruption Prevention. Internal supervision mechanisms, periodic audits, and segregation of financial functions have proven effective in reducing fraud risks, in line with Fraud Triangle Theory, which highlights the roles of pressure, opportunity, and rationalization. Practical Implications: The findings underline the importance of accrual-based accounting as a foundation for strategic decision-making and the strengthening of SPIP through internal audits, tiered supervision, and staff integrity. Academic Implications: This study enriches the literature on public sector accounting and governance by emphasizing the role of accounting standards, accountability theory, and internal control systems in enhancing performance accountability and preventing fraud in Indonesia’s public healthcare sector
PENERAPAN METODE PEMBELAJARAN COURSE REVIEW HORAY UNTUK MENINGKATKAN HASIL BELAJAR BAHASA INGGRIS SISWA MATERI TIME KELAS VII.1 SMPN 18 PEKANBARU TAHUN 2017 halmi, halmi
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 2 No. 1 (2018): Manajemen Pendidikan dan Pelatihan: Inovasi, Tantangan, dan Penguatan Keilmuan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.978 KB) | DOI: 10.35446/diklatreview.v2i1.156

Abstract

Abstract This study aims to determine the Application Of Course Review Horay Learning Method To Improve English Learning Results Students Of Time Class VII.1 in SMP Negeri 18 Pekanbaru. This form of research is a classroom action research with as many as two rounds (Cycle). Each round is done with four stages of planning, implementation, observation and reflection. The subjects of this study are the students of class VII.1 in SMP Negeri 18 Pekanbaru with a total of 36 students consisting of 19 male students and 17 female students. The data obtained in the form of English learning result obtained from the test and observation sheet of teaching and learning activities. Data collection methods used include test, observation and documentation. From the results in the first cycle of student learning outcomes to 40% with inactive classification. While in cycle II result of student in learning experience increase to become 60% with very active classification. This situation shows that improvements in English learning process with Course Review Horay learning model in English subjects in grade VII.1 students at SMP Negeri 18 Pekanbaru can be said to be fully successful. Keywords : English, Time, Course Review Horay
Co-Authors Harun, Salmah Irmawati, Ika Nurul Asikin Putri, Yusti Eka Syah, Sri Rahayu