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All Journal Jurnal Manajemen Terapan dan Keuangan The Journal of Experimental Life Sciences (JELS) Business UHO: Jurnal Administrasi Bisnis JURNAL MANAJEMEN (EDISI ELEKTRONIK) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Teknodik Journal of Applied Data Sciences International Journal of Engineering, Science and Information Technology Jurnal Buana Farma Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Home Journal : Hospitality and Gastronomy Research Journal Social Landscape Journal Journal of Accounting and Finance Management (JAFM) International Journal of Education and Humanities IIJSE Indonesian Journal of Applied Geography Jurnal TELUK: Teknik Lingkungan UM Kendari
Ashar, Muhammad
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EKSKLUSI SOSIAL PENYANDANG DISABILITAS DI KOTA MAKASSAR Ashar, Muhammad; K, Hairuddin
Social Landscape Journal Vol 6, No 1 (2025): March
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56680/slj.v6i1.71422

Abstract

People with disabilities are one of the social groups in society that often get bad treatment in society. The form of treatment they face, conceptually, is called social exclusion. Social exclusion contains various treatments such as stigmatization, discrimination, harassment and so on. People with disabilities should get protection as mandated by the law, but in reality social exclusion still occurs. This study aims to describe the process of social exclusion that occurs in Makassar City. The research method used is qualitative method. The findings of this study are that the process of social exclusion occurs through the scheme of Peter L Berger's Triadic Process in Social Construction Theory and the form of resistance to social exclusion is carried out through social counter-exclusion through structural and cultural strategies
PEMBERDAYAAN WANITA DALAM INDUSTRI PARIWISATA: MODEL BISNIS PENGEMBANGAN ZAT PEWARNA ALAMI BATIK DAN SUTERA SEBAGAI DAYA TARIK WISATA Achmadi, Nila Sartika; Mustaka, Zulfitriany Dwiyanti; Matti, Agussalim; Saleh, Luqman; Irsan, Muh.; Muriyana, Siti; Ashar, Muhammad
HOME : Hospitality and Gastronomy Research Journal Vol. 7 No. 2 (2025): Vol 7, No 2 (2025): HOME: Hospitality and Gastronomy Research Journal
Publisher : Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/home.v7i2.759

Abstract

Indonesia menghasilkan limbah pertanian dalam jumlah besar yang sebagian besar belum termanfaatkan secara optimal. Kondisi ini menjadi peluang strategis untuk menciptakan inovasi produk ramah lingkungan berbasis komunitas, sekaligus mendukung pariwisata melalui pengembangan zat pewarna alami untuk batik dan sutera. Penelitian ini bertujuan untuk menyusun model bisnis inovatif berbasis limbah pertanian menggunakan pendekatan Business Model Canvas (BMC). Penelitian ini mengidentifikasi sembilan elemen penting dalam strategi bisnis: segmen pelanggan, proposisi nilai, saluran distribusi, hubungan pelanggan, aliran pendapatan, sumber daya utama, mitra utama, dan struktur biaya. Fokus artikel ini adalah pada aspek bisnis yang mendorong pemberdayaan perempuan melalui komunitas produktif.
AKUNTANSI UNTUK CULTURAL HERITAGE ASSETS: INTERAKSI SIMBOLIK TERHADAP AKUNTABILITAS DAN KEBERLANJUTAN ASET BUDAYA DALAM UPACARA GAUKANG TU BAJENG Ashar, Muhammad; Maghfirah, Annesa Tasya; Said, Darwis; Alimuddin, Alimuddin
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.49589

Abstract

Penelitian ini bertujuan untuk mengeksplorasi praktik akuntansi budaya dalam Upacara Gaukang tu Bajeng dengan mengungkap makna simbolik dan nilai-nilai kearifan lokal yang membentuk mekanisme akuntabilitas dan keberlanjutan keuangan masyarakat Bajeng di Gowa. Penelitian ini menggunakan metodologi kualitatif interpretif dengan pendekatan interaksionisme simbolik. Lokasi penelitian berpusat di Bajeng dengan melibatkan pemuka adat, tokoh masyarakat, pewaris pusaka, serta warga yang terlibat aktif dalam prosesi ritual yang dipilih melalui teknik purposive sampling. Pengumpulan data dilakukan melalui observasi non partisipatif, wawancara semi terstruktur, dan dokumentasi. Analisis data dilakukan melalui lima tahapan: deskripsi naratif, analisis proses interaksi, pemaknaan simbol, kategorisasi tema, serta analisis mind, self, and society. Hasil penelitian menunjukkan bahwa Gaukang tidak hanya berfungsi sebagai pusaka sakral, tetapi juga sebagai medium simbolik dan sosial tempat praktik akuntabilitas dijalankan dan nilai budaya diwariskan. Penghormatan spiritual terhadap pusaka, ritual kolektif, serta mekanisme pembiayaan partisipatif mencerminkan nilai pengabdian, solidaritas, dan tanggung jawab komunal. Nilai-nilai ini mempengaruhi cara komunitas mengorganisasi, mengalokasikan, dan mempertanggungjawabkan sumber daya keuangan, melampaui praktik akuntansi teknis, serta merepresentasikan makna bersama dan legitimasi budaya
Do Financial Statements Still Matter in the Tech Era? A Systematic Literature Review on the Usefulness of Accounting Information in High Volatility Firms Ashar, Muhammad; Amaliah, Wafiq Azizah Reski; Darmawati, Darmawati; Syarifuddin, Syarifuddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9018

Abstract

This study examines the evolution and relevance of accounting information in supporting decision making within technology sector firms characterized by high market volatility over the past decade. Adopting a systematic literature review (SLR) approach combined with bibliometric analysis, the study identifies key indicators discussed in the literature, including traditional GAAP based measures and non-financial metrics such as digital disclosures and intangible assets. The findings indicate that while traditional financial statements remain foundational, growing challenges arise from rapid market dynamics and global economic uncertainty, thereby driving the incorporation of non-financial data and digital technologies to enhance information relevance. These insights provide strategic implications for academics, practitioners, and policymakers in enriching the use of accounting information to support more accurate and adaptive decision-making in the digital era and volatile markets.
ALTERNATIF MEDIA KOMUNIKASI VISUAL DALAM PRAKTEK PEMBELAJARAN KESEHATAN DI PUSAT LAYANAN MASYARAKAT BERBASIS ICT Ashar, Muhammad; Patmanthara, Syaad
Jurnal TEKNODIK Jurnal Teknodik Vol. 14 No. 1, Juni 2010
Publisher : Pusat Data dan Teknologi Informasi Kementerian Pendidikan Kebudayaan, Riset dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.478 KB) | DOI: 10.32550/teknodik.v14i1.451

Abstract

Pembelajaran kesehatan di posyandu saat ini perlu dikembangkan guna mendukung program pemerintah menuju Indonesia sehat 2010 melalui konsep ICT (informatics Communication and Technology). Dukungan dari penyuluh atau pendamping kesehatan pada posyandu dengan memanfaatkan media pembelajaran dalam memberikan informasi kesehatan khusunya pada ibu dan anak pada posyandu melalui program telecenter, komuniasi visual dan hybrid e-learning dan e-health. Pendayagunaan resousce kesehatan pada posyandu dengan dukungan teknologi informasi akan memudahkan penyampaian informasi kesehatan secara tepat sasaran terutama mengenai informasi hidup sehat, Pertolongan keselamatan ibu dan anak, Pendidikan anak usia dini, Program keluarga berencana, Penyakit dan penanganannya serta kesehatan lingkungan.Pembuatan konten pembelajaran kesehatan diharapkan memiliki unsur pendidikan dengan konsep praktek pembelajaran berbantuan teknologi informasi yang diproduksi dalam bentuk CD interaktif, Video Animasi dan Website yang dapat di akses secara online. Dengan penerapan infomobilisasi diharapkan rekomendasi untuk melalukan perubahan minset pada teknik pembelajaran kesehatan di posyandu adalah salah satu upaya dalam mencerdaskan masyarakat sebagai bagian dari “ICT for Society”.
Analisis Parameter Karbon Monoksida (CO) dari Aktivitas Transportasi di Sekitar Industri Pertambangan Nikel: Studi Kasus: Jalan Poros Puuruy-Morosi, Desa Puuruy, Kecamatan Morosi, Kabupaten Konawe Ashar, Muhammad; Sumarlin, Sumarlin; Assiddieq, Moch.
Jurnal TELUK: Teknik Lingkungan UM Kendari Vol. 2 No. 2 (2022): Edisi Desember Tahun 2022 Jurnal TELUK: Teknik Lingkungan UM Kendari
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/teluk.v2i2.530

Abstract

Outdoor air contamination comes from a moving source of smoke and smoke from burning vehicles such as motorcycles, cars, buses, trucks. Morosi subdistrict is an industrial area who populated by several mineral purification companies. The company certainly has considerable human resources, in which many workers use vehicles to optimize work time. Worker mobility becomes a contributor to increased burning, leftover air pollution from the transport known as carbon monoxide. Monitoring the number of carbon monoxide (CO) pollutants will be necessary in view of future effects. The CO Level measures were performed with a measuring procedure referring to the Indonesian National Standard is 19-7117.10-2005, in use of portable carbon monoxide meters. This research indicated at the morning concentration levels of gas CO on the axle road Puuruy-Morosi reached 8000 μg/Nm3 and by midday it reached 5000 μg/ nm3 and the CO concentration it’s still safe for human. But in the afternoon the CO concentration increased and reached 15000 μg/Nm3 exceeds the air quality standard of 15000 μg/Nm3.
Multiple Imputation of White Blood Cell Measurements for Early Emergency Assessment Using Tree-Based MICEforest Prasetya, Renaldi Primaswara; Ashar, Muhammad; Zaeni, Ilham Ari Elbaith
The Journal of Experimental Life Science Vol. 16 No. 2 (2026)
Publisher : Graduate School, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jels.2026.016.02.03

Abstract

Early clinical assessment in Emergency Departments (EDs) frequently relies on laboratory indicators that are often unavailable at the time of patient arrival. The White Blood Cell (WBC) count is a key marker for infection, inflammation, and acute physiological stress, yet missing or delayed WBC measurements are common in emergency care workflows. Conventional imputation methods typically replace missing values with single-point estimates, implicitly assuming full reliability and ignoring the uncertainty inherent in the imputation process. This paper investigates the use of multiple imputation strategies to address missing WBC measurements in emergency care data. A multivariate, tree-based imputation approach is employed to generate multiple plausible WBC values for each missing observation, capturing the inherent variability of laboratory uncertainty. Instead of focusing solely on point estimates, this study emphasizes the role of imputation variability as an indicator of confidence in reconstructed WBC values. Experiments are conducted on a synthetic emergency care dataset designed to mimic early ED scenarios, using three multiple imputations (M = 3) to compare single imputation and tree-based multiple imputation in terms of variability and uncertainty representation. Through analytical comparison and illustrative experiments on emergency care data with realistic missingness patterns, the proposed approach demonstrates that multiple imputation provides more informative and robust representations of missing WBC measurements compared to traditional single-imputation techniques. The results highlight how uncertainty-aware WBC reconstruction can better support early emergency assessment, particularly in high-risk and time-sensitive clinical scenarios. By focusing on WBC as a representative and clinically critical laboratory variable, this work underscores the importance of treating missing laboratory data as uncertain rather than deterministic. The proposed perspective offers practical insights for improving the reliability of data-driven decision support systems in emergency medicine and lays the groundwork for future integration with predictive modeling frameworks.
Co-Authors Abdul Malik Iskandar Amaliah, Wafiq Azizah Reski Arifianti, Maudy Nur Assiddieq, Moch. Darwis Said, Darwis Eva Feriadi Fachrul Kurniawan Falihin, Dalilul Fitriani Fitriani Harifuddin Harifuddin, Harifuddin Hasanudin Kasim Hemma, Teobaldus Imelda Dian Rahmawati Irsan, Muh. K, Hairuddin Kurubacak, Gulsun Lokapitasari Belluano, Poetri Lestari Maghfirah, Annesa Tasya Matti, Agussalim Mediaty Mohamed, Sheik Muhammad Azis Muriyana, Siti Mustaka, Zulfitriany Dwiyanti Nila Sartika Achmadi Padli, Feri Prasetyo, Indra Wahyu Pratama, Andri Anugrah Pratiwi, Ines Septiani Purwati, Ninik Endang Rahmadani, Muhammad Ramlah, Adhe Irma Renaldi Primaswara Prasetya S Sumarlin S, Masnawaty Sahrun, Sahrun Saleh, luqman Sriyono Sujatmoko, Didit Supardi Syaad Patmanthara Syarifuddin Syarifuddin Usman, Asri Wilujeng, Fitri Dian Zaeni, Ilham Ari Elbaith