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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Public Health of Indonesia Jurnal Hutan dan Masyarakat English and Literature Journal PENDIPA Journal of Science Education JOURNAL OF APPLIED LINGUISTICS AND LITERATURE Sainmatika: Jurnal Ilmiah Matematika dan Ilmu Pengetahuan Alam AIJER: Algazali International Journal Of Educational Research Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Amnesty: Jurnal Riset Perpajakan Jurnal Ilmiah Farmako Bahari JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Administrasita' Nobel Management Review INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Arus Jurnal Sosial dan Humaniora Jurnal Multidisiplin Madani (MUDIMA) International Journal of Humanities Education and Social Sciences Jurnal Ilmiah Manajemen dan Kewirausahaan DIKSAINS : Jurnal Ilmiah Pendidikan Sains Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) KAGANGA KOMUNIKA: Journal of Communication Science International Journal Of Economics Social And Technology Haga: Jurnal Pengabdian Kepada Masyarakat English Language Teaching Methodology (ELTM) International Journal of Business and Applied Economics (IJBAE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Mutiara Pendidikan Teknovokasi : Jurnal Pengabdian Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) West Science Accounting and Finance Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Metathesis: Journal of English Language, Literature, and Teaching Jurnal Manajemen, Akuntansi dan Bisnis Journal of Applied Linguistics and Literature Business, Accounting and Management Journal JLE: Journal of Literate of English Education Study Program Jurnal Penelitian Sains dan Kesehatan Avicenna Pangale Journal of Forestry and Environment DISCOURSE : Indonesian Journal of Social Studies and Education Macca: Science-Edu Journal IPSSJ Journal of Islamic Economics and Finance PESHUM Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Fundamental and Applied Geography Jurnal Ilmiah Manajemen Dan Kewirausahaan Pinisi: Physics Journal Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Nirwana
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Implementasi Media Pembelajaran Cardrat Berbasis Learning by Asking Berbantuan App Inventor pada Materi Biomolekul Karbohidrat Uliyandari, Mellyta; Sutarno; Nirwana
PendIPA Journal of Science Education Vol 9 No 3 (2025): October
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/pendipa.9.3.644-649

Abstract

This study aimed to implement the Cardrat (Carbohydrate) learning media, developed using the “learning by asking” approach and supported by App Inventor, on the biomolecule carbohydrate topic to improve student learning outcomes. The research employed a quasi-experimental design with participants consisting of Science Education students at the Faculty of Teacher Training and Education, University of Bengkulu, who had completed the Biochemistry course. The instruments used included validation questionnaires, readability tests, and pretest posttest assessments. Validation results indicated that the media was categorized as highly feasible, with scores of 73 and 56 for material and media aspects, respectively. The readability test produced an average score of 83.67, falling into the “very good” category. In terms of learning outcomes, both groups showed improvement. In the control class, the average score increased from 34.52 to 76.54 (N-gain 0.64), while in the experimental class it rose from 35.46 to 80.23 (N-gain 0.69). These findings demonstrate that the Cardrat media, based on a learning-by-asking approach and supported by App Inventor, is more effective in enhancing learning compared to conventional methods.
THE INFLUENCE OF BUDGET TRANSPARENCY ON PUBLIC PARTICIPATION IN REGIONAL FINANCIAL SUPERVISION: A SYSTEMATIC LITERATURE REVIEW Lilis Karfina AR; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2841

Abstract

This systematic literature review explores the impact of budget transparency on public participation in regional financial supervision. The review highlights the essential role of transparency in promoting accountability, fostering public trust, and enhancing the efficiency of local governance. Public participation, as a key element in the budgeting process, helps to ensure that government expenditures align with the needs and priorities of citizens, thereby improving the effectiveness of financial oversight. The review also addresses the challenges and barriers faced in implementing budget transparency and public participation, such as limited public access to financial information, lack of civic engagement, and political resistance. By synthesizing findings from various studies, the review underscores the significance of fostering a transparent, inclusive environment that encourages active public participation in regional financial management. The study concludes that effective budget transparency, coupled with robust public involvement, is essential for achieving sustainable development and good governance at the regional level.
Trend of Critical Discourses Analysis Researches in Linguistics Journals of Sinta 1 to 4: from CDA model to Research Design Mustafa, Mutakhirani; Nirwana; Nelly Husni Laely; Emi Anggreani Masjur; Pitra, Eka
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol. 13 No. 2 (2025): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Lite
Publisher : Universitas Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v13i2.6533

Abstract

The 21st century linguistic study aims to achieve various goals, and one of them is the empowerment of Critical Discourse Analysis as constructivist approach on linguistic study. This study utilized content analysis as a research method, specifically employing a document scanning approach. The articles selected for analysis were retrieved from the websites of Sinta1 to 4 in Indonesia between 2016 and 2022. To compile a list of journals indexed in the Sinta, the researchers accessed the Sinta and conducted a keyword search using "Linguistic" (Linguistic). Following these procedures, a total of 15 Indonesian linguistic journals were identified and analyzed a total of 30 articles . The objectiveof this research was to evaluate the range of Number of Publication, principles of CDA, CDAmodel, Type of Research, Type of Qualitative Data, Research Object, data collection and analysis techniques, as well as the research subjects covered in the articles published in. The findings of this study indicate an improvement in the number of publications on critical discourse analysis over the past three years. Qualitative research designs were dominant, particularly descriptive qualitative data. The most frequently targeted object of analysis was news scripts. Observations and content analysis were the commonly used instruments and dataanalysis methods. The Norman Fairclough Model and Culture were the discourse analysis model and principles of CDA employed in the research. Based on the research findings, severalrecommendations have been proposed for future studies that prioritize critical discourse analysis. These recommendations include enhancing the differentiation of research types, exploring alternative CDA models, focusing on analytical power in the study, and adopting more precise data analysis techniques.
Digital Transformation of Public Sector Accounting: A Literature Review on Technology Adoption in Government Financial Reporting Irmawati, Irmawati; Haliah; Nirwana
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/tgypp081

Abstract

The digital era has transformed public sector accounting, offering opportunities to enhance the quality, transparency, and accountability of government financial reporting through technologies such as artificial intelligence, blockchain, big data analytics, and cloud computing. Despite its potential, research gaps remain regarding the adoption and implementation of these technologies within the public sector. This study aims to examine the development of digital technology in government financial reporting, identify key challenges, and evaluate the impact of emerging technologies on accounting transformation. Using a qualitative approach, a systematic literature review was conducted covering studies published between 2020 and 2025 in Scopus, Web of Science, Google Scholar, and ScienceDirect. Thematic analysis was employed to identify patterns and trends. The findings highlight that technology adoption enhances efficiency, participation, and accountability but faces barriers such as system incompatibility, limited technical capacity, regulatory misalignment, and organizational resistance. The study concludes that digital transformation creates a disruptive yet strategic opportunity for public sector accounting, requiring a gradual and holistic approach. Policy implications include the need for regulatory harmonization, sustainable infrastructure investment, capacity-building programs, and a clear roadmap for technology adoption. This research contributes to the literature by providing an integrated framework for understanding digital transformation in government financial reporting.
Teaching Listening Through Real-World English: VOA Videos at SMP Negeri 13 Makassar Nirwana; Ampa, Andi Tenri; AS, ST. Asmayanti
English Language Teaching Methodology Vol. 5 No. 2 (2025): English Language Teaching Method
Publisher : FKIP Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56983/eltm.v3i1.291

Abstract

This study investigates the effectiveness of Voice of America (VOA) videos as a medium for improving students’ English listening skills and examines student responses to this media. Using a pre-experimental design, data were collected through pre-tests, post-tests, and a questionnaire involving 30 eighth-grade students at SMP Negeri 13 Makassar. The results revealed a significant improvement in students’ listening performance, with mean scores increasing from 70.43 (pre-test) to 86.00 (post-test), reflecting a 22.10% gain. Statistical analysis showed a t-test value of 130.6, exceeding the t-table value of 2.045 (p < 0.05), confirming the significance of the improvement. Student responses to the use of VOA videos were mixed, with a tendency toward neutrality and disagreement. These findings suggest that while VOA videos can effectively enhance listening skills, student engagement and perception may vary. This study contributes to the existing literature on the integration of authentic multimedia in language instruction, particularly in listening comprehension.    
LITERATURE REVIEW: ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA ISEBELUM DAN SAAT PANDEMI ICOVID-19 Salim, Ryni Ramdhani; Haliah; Nirwana
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 1 No. 3 (2022): September : Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v1i3.675

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan pemerintah daerah di Indonesia sebelum dan saat terjadi pandemi Covid-19. metode yang digunakan dalam penelitian ini adalah systematic literature review berdasarkan 10 artikel penelitian dengan topik penilaian kinerja pemerintah daerah sebelum dan saat terjadi pandemi Covid-19. Dari penelitian ini disimpulkan bahwa mayoritas kinerja pemerintah daerah mengalami penurunan. Hal ini disebabkan karena pembatasan kegiatan yang dilakukan saat pandemi Covid-19.
Literature Review: The Use of Long-Lived Isotopes in Satellite Electrical Power Systems Nirwana; Wahyuni; Nurmila, St; Irfanita, Resky
Pinisi: Physics Journal Vol. 1 No. 1 (2025): Pinisi: Physics Journal
Publisher : Physics Department, Faculty of Mathematics and Natural Sciences, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The use of long-lived isotopes as an energy source in satellite electrical power systems has become a significant focus in modern space technology. One such isotope, Plutonium-238, generates energy through radioactive decay over an extended period, enabling satellites to operate in extreme environments with minimal sunlight. This study aims to gather and analyze literature on the application of long-lived isotopes to enhance the sustainability and reliability of satellite power systems. The method employed is a literature review, which involves examining articles from various academic databases. The data sources consist of six scientific articles and one book relevant to the topic. Findings indicate that the use of long-lived radioactive isotopes, such as Plutonium-238 and Americium-241, has proven effective in sustaining satellite electrical power systems, particularly through Radioisotope Thermoelectric Generator (RTG) technology. These isotopes generate heat through radioactive decay, which is subsequently converted into electrical energy, allowing satellites to operate in extreme conditions and without relying on solar exposure.
The Influence of the Board of Commissioners, Management Compensation, and Independent Commissioners on Tax Management Laode Wijaya Bagus Irianto; Haliah; Nirwana
Formosa Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i4.8796

Abstract

This research aims to analyze the relationship between the board of commissioners, management compensation, and independent commissioners and tax management in companies. The research method used is an associative method by collecting data from public companies listed on the stock exchange. Statistical analysis was carried out using simple linear regression techniques to evaluate the relationship between the variables studied. The research results show that management compensation has a significant relationship with tax management practices, while the board of commissioners and independent commissioners also have a significant influence. The implications of these findings are discussed in the context of corporate management and tax policy.
Keanekaragaman Jenis Mangrove Di Kawasan Hutan Mangrove Di Desa Mirring Polewali Mandar Nirwana; Bulan, Rita; Rusmidin
Pangale Journal of Forestry and Environment Vol 4 No 1 (2024): Pangale
Publisher : Program Studi Kehutanan Fakultas Pertanian dan Kehutanan Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/pangale.v4i1.3917

Abstract

This study aims to determine the types of mangroves that grow in the Mirring Village Mangrove Forest Area Polewali Mandar Regency and Know the diversity of mangrove plant species that thrive in Mirring Village Polewali Mandar Regency. The population in this study are mangroves that grow in the Mirring Village mangrove forest area. The sample in this study was all types of mangroves in the Mirring Village mangrove forest area. This research uses quantitative methods. Data collection uses the striped path method, which combines the transect method with the plot method. Data analysis was done by calculating the composition of vegetation types and ecological indices of mangrove forests The results showed that the types of mangroves found in Tappina Hamlet Mirring Village there are 9 types namely Sonneratia alba, Rizhopora Stylosa, Xylocarpus muloccesnsis, Bruguiera gymnorrhiza, Rhizopora mucronata, Rhizophora apiculata, Bruguiera Parviflora, dolichandrone spathacea, excoecaria agallocha. Mangrove species diversity level showed moderate species diversity including trees 1.41, saplings 1.58 and seedlings 1.59. Keywords: Mangrove, Diversity, Polewali.
The Effect of the Covid-19 Pandemic on Financial Profitability at the Balo' Ta Savings and Loan Cooperative Pangraran, Fisca Mawa; Haliah; Nirwana
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.8415

Abstract

This research aims to ascertain and evaluate the profitability of financial statements pertaining to the Balo ‘Ta Savings and Loan Cooperative for the period 2019-2021, both prior to and throughout the COVID-19 pandemic. Research findings and data analysis indicate that the financial profitability of the Balo ‘Ta savings and loan cooperative has fluctuated between increasing and decreasing in response to the COVID-19 pandemic. The profitability of cooperatives is assessed through the utilization of return on equity, return on assets, net profit margin, and operating profit margin metrics. In contrast, the gross profit margin exhibited a decline over the course of 2019 to 2021.
Co-Authors . A. Anggi Reskiamalia Adi Candra Adinda Adnan Sauddin Agussalim Patola DM Ahmad Efendi Ahmad Ismail Ahmad, Karmilayana Aidil Shafwan Aksayanti Al-Munawarah, Afiah Lutfiah amir, rahmi amrin Anastasia D'Ornay Andi Aziz Abdullah Andi Kusumawati Andi Tenri Ampa Angkotasan, Rahma R. N Aprina Defianti Ariefa Primair Yani Arman, Rifqah Zakiyah AS, ST. Asmayanti Ashar Sardiawan Aulya triana Awaluddin Muin, Awaluddin Azis Baco, Juliana Bai Athur Ridwan Bastiana BHAKTI KARYADI Bulan, Rita Darmawati Darmawaty Darmin Delviana Deni Deni Parlindungan Dewi Sartika Elwiyani Army Eman Sulaiman Emi Anggreani Masjur Endang Sulistyowati Endang Susilawati Erna Ginsel Fajriani Azis Fatimah Fatimah Fauzan Azhari Marzuki Feni Fenedsia Ridson Fidia Fibriana FITHRIA, Zahrani Fitri Handayani Fitri, Gita Fitriana Fuada, Nurul Guntur H.Andi Achmad Dahlan Hafsah Hailah Haliah, Haliah Hanapi, Hariani Hasdinawati Haslindah Hasmiatin Hasnawiyah Hasan Hasni Hendrik Herman, Nur Melianda Ibrahim Arifin Ida Fitriah, Wa Ode Ifaya, Mus Indah Handriani Intan Febrianti Irfanita, Resky Irmawati Irmawati JUMARDI Khaerany, Rizky Kusumawati, Andi La Ode Liaumin Azim Laode Wijaya Bagus Irianto Lilis Karfina AR M Daud Maddatuang Maizur Maharani Putri Masnia Mobilingo, Dea Saufika Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muhammad Farid Muhammad Saleh Muhammad Watif Massauna MUHAMMAD YUSUF Muhlis Murlan Mustafa Mustafa, Mutakhirani Muthaminnah Nelly Husni Laely Niken Ardana Nisma Ariskha Masdar Nova Amelia Nur Aeni Nurazisah, Andi Fadhilah Nurfadilla Nurfatimah. S Nurhayani Nurhayati Lalengaya Nurmagfira Nurmila, St olyvia melky yanti Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Pitra, Eka Raden Wirawan Ramli, Satria Ramlian Rani Ariska Rani Tri Yulianti Rasma Rasyid, Ghofur Reni Maryani Rinda Fitri Handayani Rony, Zahara Tussoleha Rosalena Belo Ratte Rusmidin, Rusmidin S. Widad Ahmad Saasa Sadaruddin, Sadaruddin Safaruddin Ahmad Safira Alviana Sahara Salim Salim, Ryni Ramdhani Salman Sharaswati Sidrah Afriani Rachman, Sidrah Afriani Sinta Sahawati Sitti Hermin Sitti Nurwalyah Sitti Patima Sribianti, Irma sultan Sutarno Syafrie, Firhani Anggriani Syahfir, Hasri Ainun Syamsuddin Syamsunardi Syarief , Faisal Taalami, La Ode Tatiana Thamrin Datjing Trifanya, Rensi Uca Uliyandari, Mellyta Utami, Waode Nurul Wa Anasari WAHYUNI Warite Gire Wawan Gunawan Winola Yuliana Yuliana Yulianingsih, Elysabet Yuliastri, Wa Ode