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All Journal KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Review Pendidikan dan Pengajaran (JRPP) Social, Humanities, and Educational Studies (SHEs): Conference Series REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Abdi Masyarakat Indonesia Jurnal Abdimas Kartika Wijayakusuma Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Maritime Park: Journal Of Maritime Technology and Socienty Pangale Journal of Forestry and Environment Journal of Economic Growth and Development Review Himpunan: Jurnal Ilmiah Mahasiswa Pendidikan Matematika Warta Penelitian Perhubungan
Azisah, Nur
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BUDGETING AND CONTROL PROBLEMS IN WARMON KOKODA VILLAGE, SORONG REGENCY Munzir, Munzir; Difinubun, Yusron; Khaerani, Annisa’; Wulandary, Alyn; Azisah, Nur; Astuti, Sri; Darmayanti, Intan
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2025

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengidentifikasi bentuk baru pengendalian anggaran untuk pengendalian virus corona di Warmon, desa Kokoda Aimas. Penelitian ini menggunakan studi kasus kualitatif dengan paradigma interpretatif. Informan untuk penelitian ini adalah empat perangkat desa dari Warmon Kokoda dan satu inspektur dari Inspektorat Sorong. Teknik pengumpulan data meliputi wawancara, observasi dan dokumentasi. Analisis data yang digunakan dalam penelitian ini adalah model analisis interaktif yang terdiri dari tiga aliran simultan: pengumpulan data, reduksi data, dan inferensi/verifikasi. Ada dua jenis tes validitas data: analisis linguistik dan ekstensi observasional. Hasil penelitian menunjukkan bahwa bentuk kontrol efektif dalam mengelola anggaran, tetapi kebijakan nepotisme tidak efektif dalam mengidentifikasi calon penerima dukungan keuangan langsung dari dana desa. Sikap prinsip tetap, penerima tetap. Mereka yang melakukannya tidak memenuhi persyaratan yang ditetapkan oleh dewan desa. Kata kunci: Penganggaran; Mengendalikan; Warmon KokodaABSTRACTThe purpose of this study is to identify a new form of budgetary control for the control of coronavirus in Warmon, Kokoda Aimas village. This study uses a qualitative case study with an interpretive paradigm. The informants for this study were four village officials from Warmon Kokoda and one inspector from the Sorong Inspectorate. Data collection techniques include interviews, observation and documentation. The data analysis used in this study is an interactive analysis model consisting of three simultaneous streams: data collection, data reduction, and inference/verification. There are two types of data validity tests: linguistic analysis and observational extension. The results of the study show that the control form was effective in managing the budget, but the nepotism policy is not effective in identifying potential recipients of direct financial support from village funds. The principle attitude remains, the receiver remains. Those who do so do not meet the requirements set by the village board.Keywords: Budgeting; Controlling; Warmon Kokoda
Digital Transformation: Changes in the Global Economic Paradigm in the Era of Digitalization Azisah, Nur
Journal of Economic Growth and Development Review Volume 1 Issue 2 September 2024
Publisher : Professorline

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62012/jegar.v1i2.8

Abstract

The era of digitalization has fundamentally changed the global economic paradigm, presenting unprecedented opportunities and challenges. This research examines the impact of digital transformation on economic structure, labor markets and global business dynamics. Using a qualitative approach with secondary data analysis and literature study, this research reveals significant trends in digital technology adoption in various regions, shifts in the contribution of economic sectors to global GDP, and the evolution of demand for workforce skills. Results show a rapid increase in digital technology adoption, with gaps still existing between developed and developing countries. The information technology sector is emerging as a major contributor to economic growth, while demand for technology-related skills and soft skills is increasing sharply. The research also identifies critical policy challenges, including bridging the digital divide, managing workforce transitions, and designing effective regulatory frameworks. In conclusion, digital transformation demands rapid adaptation from all stakeholders and a collaborative approach to maximize benefits while mitigating emerging risks. The implications of this research include the need for continued investment in digital infrastructure, education system reform, and the development of a comprehensive national strategy to face the digital economy era.
Pertimbangan Hakim dalam Pemberian Izin Poligami akibat Perzinahan Suami yang Mengakibatkan Kehamilan: Studi di Pengadilan Agama Makassar Ramadani, Rika; Hardiansyah, Lm Isman; Azisah, Nur
Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab VOLUME 7 ISSUE 1, JANUARY 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/shautuna.v7i1.58477

Abstract

Applications for polygamy permits filed due to marital infidelity resulting in pregnancy present complex legal and moral dilemmas, as they bring together legal certainty, Sharia values, and the protection of children's rights. This article aims to analyze the judge's considerations in granting a polygamy permit in Decision Number 2310/Pdt.G/2020/PA.Mks at the Makassar Religious Court, by examining the extent to which the judge integrated the principles of Islamic law, positive law, and substantive justice. The main issue of this study focuses on the normative basis for granting permission for polygamy due to pregnancy outside of marriage and its implications for the consistent application of Law Number 1 of 1974 concerning Marriage and the Compilation of Islamic Law. This research uses a qualitative method with a case study approach, through descriptive-analytical analysis of court decisions, legislation, and relevant Islamic legal literature. The results of the study show that pregnancy resulting from adultery is not explicitly regulated as a reason for polygamy in positive law, so judges tend to use the approach of maslahat and protection of children's rights as the main basis for consideration. However, this approach creates tension between the formal procedures of polygamy—such as the consent of the wife and economic capacity—and the risk of normalizing violations of marriage norms. The novelty of this research lies in revealing the pattern of judges' reasoning that places the interests of children as a substantive justification for granting permission for polygamy, even though it has the potential to obscure the function of polygamy as a conditional and limited legal institution. This research implies the need to formulate more explicit judicial guidelines so that considerations of child protection do not develop into legal legitimization of violations of moral norms and marriage laws.
Kampanye “Food Waste” pada UMKM Kuliner di Kota Makassar Hasan, Lily Dianafitry; Musawantoro, Muhammad; Azisah, Nur; Rahmadi, Siti Aisyah; Septian, Hilman; Mursidin, Mursidin
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 7, No 4 (2024): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v7i4.96795

Abstract

Peningkatan limbah makanan dapat terjadi dari sektor kuliner yang berkembang pesat. Penelitian ini bertujuan untuk mengkaji strategi pengurangan limbah makanan pada sektor kuliner seperti para UMKM di Makassar. Penelitian dilakukan dengan menggunakan metode kualitatif. Teknik pengumpulan data melalui wawancara. Hasil penelitian menunjukkan bahwa kedua UMKM telah berhasil menerapkan strategi minimisasi limbah, seperti memaksimalkan penggunaan hasil sampingan ikan (misalnya, mengolah tulang ikan menjadi keripik dan menggunakan kepala ikan untuk kaldu), penerapan teknologi pengawetan modern (kemasan vakum dan pembekuan cepat), serta pelatihan karyawan dalam pengelolaan sumber daya. Oleh karena itu, pengelolaan sumber daya yang efisien, inovasi teknologi, dan kemitraan kolaboratif sangat penting dalam mengurangi limbah makanan, meningkatkan keberlanjutan, serta meningkatkan profitabilitas UMKM. 
Co-Authors A. Sriyanti, A. Anita Anita Annisa' Khaerani Ashury, Ashury Asri asri Assidiq, Fuad Mahfud Chairul Paotonan Daeng Paroka Darmayanti, Intan Firmansyah, Mahfud Hardiansyah, Lm Isman Hasan, Lily Dianafitry Indhasari, Fitri Intan Puspa Wangi, Intan Puspa Maruf Maruf, Maruf Mirdayanti, Mirdayanti Muhammad Asdar Muhammad Azis Munzir Munzir, Munzir Mursidin Mursidin, Mursidin Musawantoro, Muhammad Nugraha, Adelio Shatara Nur Afiah, Nur Nur wahidah Nurfadilah Nurfadilah Puspa Wangi, Intan Rahmadi, Siti Aisyah Rahman, Karlina Ghazalah Ramadani, Rika Raswin, Muhammad Sultan Sabaruddin Rahman Septian, Hilman Sri Astuti Tri Mulyono Vivian Karim Ladesi Wahyudin Wahyudin Wulandary, Alyn Yusron Difinubun