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All Journal Jurnal Fisika Unand Journal of Consumer Science JOURNAL ONLINE OF PHYSICS Jurnal Sinar Manajemen Journal of Consumer Sciences Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business Amnesty: Jurnal Riset Perpajakan International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal La Sociale Indonesian Journal of Legality of Law Journal Peqguruang: Conference Series Indonesian Journal of Research and Educational Review (IJRER) BABASAL English Education Journal Journal Of Human And Education (JAHE) Journal of Lex Philosophy (JLP) Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Publicness: Journal of Public Administration Studies Eduvest - Journal of Universal Studies PASCIDEV: Pasundan Social Science Development Golden Ratio of Law and Social Policy Review (GRLSPR) International Journal of Economic Research and Financial Accounting Jurnal Wicara Desa Atestasi : Jurnal Ilmiah Akuntansi ADVANCED PRIVATE LEGAL INSIGHTS
Rustan, Rustan
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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Life Skills-Based Leadership Strategy in Improving Madrasah Quality: A Case Study Tamsilu, Takdir; Rustan, Rustan; Kartini, Kartini
ETDC: Indonesian Journal of Research and Educational Review Vol. 4 No. 4 (2025): September
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijrer.v4i4.3813

Abstract

This research is based on the urgency of strengthening life skills in madrasahs so that graduates excel academically and adapt to contemporary socio-techno-economic challenges. This study intends to analyze life skills-based leadership strategies to improve the quality of State Elementary Madrasah 01 Luwu and identify obstacles and their solutions. The design used is qualitative-descriptive with purposive selection of informants (madrasah principals, teachers, and students); data were collected through observation, interviews, and documentation studies, and their credibility was tested through triangulation and member checks. The findings show leadership strategies that combine transformational, participatory, and situational characters—including teacher empowerment through training/collaboration, integration of life skills into the curriculum and contextual activities (e.g., “Cheerful Friday Market” and morning talk), and strengthening a character-oriented school culture. These strategies contribute to increased student self-confidence, discipline, responsibility, and participation, which impacts the quality of learning. The main obstacles include limited human resources and facilities, diverse parental support, a dense curriculum, and substandard life skills evaluations. Life skills-based leadership is effective in improving madrasah quality when implemented systematically, integrating curriculum, teacher development, school culture, and partnerships. Practical implications include the need for standardized life skills evaluations, teacher capacity building, and resource support. Further research is recommended to test this model comparatively across madrasahs and develop validated life skills assessment instruments.
MSME Performance: Financial Information System, Work Productivity, and E-commerce Adiningrat, Andi Arifwangsa; Idrawahyuni, Idrawahyuni; Rustan, Rustan; Ruhayu, Yuyu
Journal of Consumer Sciences Vol. 8 No. 2 (2023): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.8.2.204-219

Abstract

This study aims to identify and analyze financial information systems, work productivity, and e-commerce on the performance of MSMEs. The approach in this study used a qualitative approach. The sources of informants were seven SMEs in the fields of food and clothing in Makassar City. Data collection techniques were carried out by interviewing informants and literature studies. The steps for the analysis technique used were data reduction, data presentation, and conclusion. The study results show that work productivity and e-commerce effectively support MSME activities to improve MSME performance. At the same time, the financial information system has not been implemented optimally, so MSME performance has not increased optimally. Some MSMEs have done computerized financial bookkeeping, but some MSMEs still do financial bookkeeping manually due to a lack of managerial knowledge and skills. The implications of this research are very important to help MSMEs identify opportunities and challenges by having a good financial information system that can optimize financial management, good productivity, and utilize e-commerce in their business.
Pengelolaan Keuangan Apotek Dan Peningkatan Layanan Farmasi Untuk Menunjang Profitabilitas Muntasir, Muntasir; Rustan, Rustan; Sutomo, Deni Anggreani; Saidy, Emily Nur; Awaluddin, Sri Prilmayanti
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1696

Abstract

Pengelolaan keuangan dan peningkatan layanan farmasi merupakan aspek krusial dalam menjaga profitabilitas dan keberlanjutan operasional apotek, terutama di tengah persaingan bisnis yang semakin ketat. Pengabdian ini bertujuan untuk meningkatkan kemampuan pengelolaan keuangan dan kualitas layanan farmasi pada apotek-apotek di Kota Makassar melalui pelatihan daring yang melibatkan 20 perwakilan apotek dan tenaga farmasi. Metode yang digunakan meliputi pelatihan tentang pengelolaan arus kas, pengendalian inventori, serta peningkatan keterampilan komunikasi dalam layanan farmasi. Setiap peserta mengikuti pre-test untuk mengukur pemahaman awal dan post-test untuk mengevaluasi perubahan setelah pelatihan, diikuti dengan pendampingan virtual selama dua minggu untuk membantu implementasi praktik di lapangan. Hasil pengabdian menunjukkan peningkatan signifikan dalam aspek pengelolaan keuangan, dengan 85% peserta mampu menerapkan manajemen arus kas yang lebih baik dan 80% peserta lebih efektif dalam mengontrol stok obat. Selain itu, 75% peserta menunjukkan peningkatan dalam layanan farmasi, terutama dalam memberikan edukasi dan konsultasi obat yang lebih proaktif, yang berdampak positif pada peningkatan kepuasan pelanggan hingga 70%. Dengan efisiensi operasional yang tercapai, sebanyak 70% peserta melaporkan peningkatan profitabilitas. Kesimpulannya, pengabdian ini berhasil membekali apotek dengan keterampilan keuangan dan pelayanan yang lebih baik, yang mendukung profitabilitas dan daya saing mereka di pasar. Pendekatan ini diharapkan dapat menjadi model bagi pengembangan apotek di daerah lain untuk mencapai efisiensi operasional dan kualitas layanan yang optimal.
Supervision of Subdistrict Heads as Temporary Deed Making Officials in the Indonesian Positive Law Perspective Saputra, Tri Eka; Rustan, Rustan
Golden Ratio of Law and Social Policy Review Vol. 3 No. 1 (2023): July - December
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grlspr.v3i1.287

Abstract

This article discusses supervision of the sub-district head as an official who makes temporary land deeds who violates statutory provisions. The aim is only to provide an overview of the supervision of sub-district heads carried out by the Board of Trustees and Supervisors of officials who make land deeds. The research method used in this article is normative legal research. The results of the research illustrate that supervision by the PPAT supervisory board and supervisors in carrying out guidance and supervision of PPATS, the supervision is not yet comprehensive. This is in Ministerial Regulation Number 2 of 2018, PPAT Guidance and Supervision has not been able to answer substantively regarding the guidance and supervision by PPATS where the position of a PPATS is ex officio so that the guidance and supervision both internally and externally carried out by the National Land Agency is only functional.
TINJAUAN YURIDIS TERHADAP PERTIMBANGAN HAKIM DALAM PERKARA PEMBAGIAN HARTA WARISAN ANAK ANGKAT PADA PUTUSAN M.A No. 113.K/Pdt/2019 Handayani, Dwi; Rustan, Rustan
Indonesian Journal of Legality of Law Vol. 6 No. 1 (2023): Indonesian Journal of Legality of Law, Desember 2023
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/ijlf.v6i1.3953

Abstract

Penelitian ini berawal dari seorang anak angkat yang diangkat secara sah didepan notaris, namun dalam perjalanannya anak angkat tersebut tidak mendapatkan hak waris dari kedua orang tua angkat yang telah meninggal yang dilanjutkan dengan tuntutan keluarga anak angkat ke Pengadilan Negeri. Penelitian ini bertujuan untuk mengkaji Pertimbangan Hukum Hakim Dalam Perkara Pembagian Harta Warisan Pada Putusan No.113.K/Pdt/2019 Telah Sesuai Dengan Hukum Yang Berlaku. Tipe penelitian yang digunakan yaitu penelitian hukum normative terhadap pertimbangan hukum hakim dalam memutus perkara ini. Hasil penelitian menunjukan bahwa Pertimbangan hakim dalam memutuskan perkara ini belum sesuai dengan Peraturan dan Asas-asas serta teori sosiologi hukum khususnya hak hereditatis petition, penulis memberikan sumbangan pemikiran bahwa; Hakim yang baik dalam memberikan putusan terhadap sengketa waris anak angkat diharapkan dapat menjatuhkan putusan dengan mengacu pada Teori Sosiologi Hukum, dimana hukum menjadi pedoman dasar dalam memutus hak-hak anak angkat, memerhatikan hak hereditatis petition, dan notaris sebagai pihak yang paling dekat dengan masyarakat harusnya dapat memberikan penyuluhan kepada klien yang datang kepadanya mengenai akibat hukum dari perbuatan pengangkatan anak atau penyerahan anak dikarenakan akan berdampak pada status hukum anak dan hak mewarisi. This research originated from an adopted child who was legally appointed in front of a notary, but in the course of his journey the adopted child did not get inheritance rights from the two adoptive parents who had died, followed by the demands of the adopted child's family to the District Court. This study aims to examine the Judges' Legal Considerations in the Case of Inheritance Distribution in Decision No.113.K / Pdt / 2019 in Accordance with Applicable Law. The type of research used is normative legal research on the legal considerations of judges in deciding this case. The results showed that the judge's consideration in deciding this case was not in accordance with the Regulations and Principles and the theory of legal sociology, especially the hereditary rights of petitioners, the author contributed ideas that; Good judges in giving decisions on disputes over the inheritance of adopted children are expected to be able to make decisions with reference to Legal Sociology Theory, where the law becomes the basic guideline in deciding the rights of adopted children, paying attention to hereditary petition rights, and notaries as the closest party to the community should be able to provide counseling to clients who come to them regarding the legal consequences of the act of adopting a child or surrendering a child because it will have an impact on the child's legal status and inheritance rights.
ANALISIS NILAI KONDUKTIVITAS TERHADAP PERUBAHAN UNSUR HARA PADA TANAH INSEPTISOL Samsidar, Samsidar; Maison, Maison; Mutia Angraini, Rista; Afrianto, M. Ficky; Peslinof, Mardian; Handayani, Linda; Rustan, Rustan; Nurhidayah, Nurhidayah; Puji Lestari, Ardiyaningsih
JOURNAL ONLINE OF PHYSICS Vol. 8 No. 1 (2022): JOP (Journal Online of Physics) Vol 8 No 1
Publisher : Prodi Fisika FST UNJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jop.v8i1.21089

Abstract

Telah dilakukan pengujian nilai konduktivitas dengan menggunakan alat Impedansi Analizer, dimana nilai impedansi dijadikan sebagai parameter penentuan perubahan konduktivitas akibat penambahan pupuk NPK (tambahan unsur hara tanah). Sampel yang digunakan adalah jenis tanah inseptisol dengan 5 variasi jenis tanah, sampel diambil dari 5 titit berebeda pada lahan perkebunan daerah kampus Universitas Jambi.Tahap awal pengujian dilakukan pengukuran nilai impedansi pada H-1 (hari pertama) dengan penambahan pupuk NPK sebesar 0%, 1%, 3%, 5% dan 7% terhadap masing-masing sampel, untuk memastikan nilai konduktivitas hanya dipengaruhi unsur hara NPK maka kelembaban di berikan konstant pada kisaran 40%-45%. Setelah pengambilan data tahap awal sampel dibiarkan dan ditutup dalam pelastik agar terjadi penguraian pupuk pada tanah, penguraian dilakukan secara Anaerobdengan estimasi penguraian 12 hari, setelah hari ke- 12 dilakukan kembali pengujian nilai impedansi terhadap masing-masing sampel. Hasil pengukuran nilai konduktivitas mengalami kenaikan terhadap penambahan pupuk dan setelah terjadi penguraian, hal ini dapat dilihat dengan berkurangnya nilai impedansi. Secara kuantitatif semua jenis sampel tanah mempunya hubungan linier dengan nilai regresi >99% terhadap penambahan pupuk dan penguraian unsur hara, untuk itu penelitian ini akan menjadi dasar pemodelan alat kesuburan tanah dengan parameter nilai konduktivitas.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Adil, Muhammad; Rustan, Rustan; Naidah, Naidah; Cahyanti, Andi Amelia
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5306

Abstract

This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency.               This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME Rustan, Rustan; Rum, Muh.; Hamkah, Hamkah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.811

Abstract

Production costs are related to the determination of selling prices so they need to be controlled to control prices in the market. Production costs affect the level of profitability of the company. The purpose of this study is to exploit the extent to which avoidable costs can be reduced in determining production costs. By making some adjustments to production costs such as making efficiency, the production amount of the company's profitability can increase compared to the production costs that are still high. The research was conducted in several small industry-based refillable drinking water industries in the Moncong Loe Region. The analysis technique used is descriptive quantitative with cost accounting calculation method. The results showed that there is a possibility of avoiding some production costs of the refill drinking water industry. Because ineffective costs can be reduced. Based on the evaluation, it can be seen that the production costs applied so far are still high by the indirect raw material costs used. Indirect labor costs also exist but are still seen as costs for routine work. Thus, production costs can be controlled by avoiding some costs so that the selling price can be reduced.
The Influence Of Financial Literacy, Financial Efficacy And Demographic Factors On Investment Decisions In The Capital Market Khaerunnisa, Khaerunnisa; Rustam, Andi; Rustan, Rustan
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.16767

Abstract

This study aims to determine the effect of financial literacy, financial efficacy and demographic factors on student investment decisions in the capital market. This type of research is quantitative using a questionnaire as a source of data collection. This study uses the slovin method using multiple linear analysis techniques using the SPSS application. The results showed that financial literacy has a positive and significant effect on student decisions in the capital market, meaning that the better financial literacy, the better student investment decisions in the capital market. Financial efficacy has a positive and significant effect on student investment decisions in the capital market, meaning that the better the financial efficacy, the better the student investment decisions in the capital market. Demographic factors have a positive and significant effect on student investment decisions in the capital market, meaning that the better the demographic factors, the better the student investment decisions in the capital market.
Efektivitas Alokasi Anggaran Biaya Operasional Perkantoran (BOP) pada Kantor Urusan Agama Kabupaten Sidenreng Rappang Rustan, Rustan; S, Muliani; Nilwana, Andi; Jamaluddin, Jamaluddin; Rais, Muhammad; K, Nuraini
PUBLICNESS: Journal of Public Administration Studies Vol. 4 No. 2 (2025): PUBLICNESS: Journal of Public Administration Studies
Publisher : Policy, Law and Political Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/publicness.v4i2.264

Abstract

This research analyzes the effectiveness of Office Operating Costs (BoP) allocation at the Office of Religious Affairs (KUA) in Sidenreng Rappang Regency, South Sulawesi. Using a quantitative descriptive approach, this study focuses on budget management, financial planning, funding allocation effectiveness, and identification of implementation barriers. Data was collected through in-depth interviews, document analysis, and direct observation, then analyzed using data reduction techniques, data presentation, and conclusion drawing. The results reveal that BoP allocation effectiveness still faces significant challenges, including limited employee participation in the budget planning process, disproportionate fund allocation relative to operational needs, and disbursement delays that impede public service continuity. The main inhibiting factors include minimal management transparency, limited human resource competencies in financial administration, and policy inconsistencies causing budget instability. This research recommends reforms to the fund disbursement system, increased budget transparency, and human resource capacity development to enhance BoP management effectiveness and optimize KUA services in Sidenreng Rappang Regency.
Co-Authors - Sri Prilmayanti Awaluddin, - -, Maison Adiningrat, Andi Arifwangsa Afrianto, Muhammad Ficky Agustin, Baiq Wilmalia Ainun Mardiyah, Ainun Alfisahari, Andrea Ananda Salsa Nurillah Andriansyah, Diky Anggoro, M. Yusuf Alfian Rendra Asmasary, Andi Arwinny Badollahi, Ismail Cahyanti, Andi Amelia Darwis, Nirwana Deni Anggreani Sutomo Deviani, I Gusti Ayu Shirin Kartika Dwi Handayani Faidul Adziem Firman syah Fitrianti, A.Nur Hamdayani, Septya hamkah, hamkah Hannan, Sjuaib Hernita, Hernita Idrawahyuni, Idrawahyuni Isnawati Isnawati jalil, muh Jalil, Muhammad Jamaluddin Jamaluddin K, Nuraini Kartini Kartini Khaerunnisa Khaerunnisa, Khaerunnisa Lailil, Dinar Langi, Dominggus Taruk Linda Handayani, Linda Lukman, Andi Mardian Peslinof Muh. Rum Muhammad Adil, Muhammad Muhammad Rais Muntasir, Muntasir Mutia Angraini, Rista Naidah, Naidah Nilwana, Andi Ninda Pratiwi Ningsih, Asrah Puspita Nurhidayah Nurhidayah Nurjanna Nurjanna Nurjannah, Alifah Siti Nurul Qamar Puji Lestari, Ardiyaningsih Qalbi, Syifa Ainun Rapanna, Patta Rena, Suci Ramda Resyadi, Herman Riadah, Siti Ruhayu, Yuyu Rustam, Andi Rusyidi, Muhammad S, Muliani Saidy, Emily Nur Samsidar Samsidar Saputra, Tri Eka Sheila Kusumaningrum Simanjuntak, Rahel Tiona Gracella Siti Aisyah Solihatun, Rika Sri Wahyuni Suarni, Agusdiwana Sulfati, Andi Syamsuddin Syamsuddin Syamsul Riyadi Tamsilu, Takdir Thahir, Fera Firyal Wardani, Indah Wisran, Wisran Yani, Indri Rachma Yuliana Yuliana