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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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Implementation of an Accounting Information Systems for Fast Secure Credit Yuliana; Haliah; Nirwana
Jurnal Multidisiplin Madani Vol. 3 No. 9 (2023): September, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i9.6264

Abstract

This study aims to analyze the use of an accounting information system for providing fast secure credit at PT Pegadaian Pelita Makassar branch. Fast Safe Credit is a credit that aims to provide loans for customers based on pawn law with fast procedures, easy regulations, and safe with loans ranging from fifty thousand rupiah to one billion rupiah. The research uses a qualitative approach with primary data from interviews with appraisers, collateral managers, and cashiers. Secondary data from documents on secured fast lending. The results showed that PT Pegadaian has used an accounting information system and has succeeded in supporting the smooth provision of fast and secure credit, especially through the PASSION application to facilitate the process of applying for and granting credit
Multidimensional Budgeting as an Effort to Realize Sustainable Village Development Winola; Haliah; Nirwana
Jurnal Multidisiplin Madani Vol. 4 No. 3 (2024): March, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i3.8486

Abstract

The budget is viewed from various aspects and is not measured only on the achievement of targets. If the budget is adjusted to the unique economic, socio-cultural, and environmental factors of each region, it will be more effective. The term Multidimensional Based Budget will be used from now on to refer to this budget. This study aims to determine the process and effectiveness of multidimensional-based budgeting in achieving sustainable village development. This study uses a qualitative method with a phenomenological approach. The participants in this study were the Village Head, Village Treasurer and Local Communities who were involved in the planning and budgeting process. The results of the study indicate that the Multidimensional Based Budgeting Management is carried out in accordance with the regulations that have been set by government regulations. In carrying out village fund allocation activities, the village government in the Ganra district first held a meeting with the village community to determine a village development plan according to the needs of the community in each village. Multidimensionality in the village government area in the Ganra sub-district has been right on target, the village government in managing village funds has carried out socialization with the community regarding the village fund budget, and the village government in managing village funds has succeeded in managing the village fund budget in accordance with the needs of the community in the village in Ganra sub-district both from the Economic Aspects, Social & Cultural Aspects and Environmental Aspects
THE ROLE OF THE REGIONAL INSPECTORATE IN THE DECISION ON VILLAGE FUND RETURN IN POLEWALI MANDAR Nisma Ariskha Masdar; Haliah; Nirwana; Andi Kusumawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.387

Abstract

The study aims to identify the Role of the Regional Inspectorate in the Refund of Village Funds, the causes of the return of Village Funds by a number of Villages, and the obstacles faced by the Inspectorate in conducting inspections in Villages. The research method used in this article is a qualitative descriptive method. The type of data used in this study is primary data including information obtained directly from interviews with informants, while secondary data includes information taken from documents, reports, or regulations that already exist. The research informants in this study include the Inspector at the Polewali Mandar Inspectorate, the Inspector's Secretary, the Middle Expert Auditor, the Supervision Report Analyst, and the Staff. The results of the study show that the Inspectorate plays a very important role in the decisions of Village officials in returning Village Funds. With the inspection carried out by the Auditor Team from the Regional Inspectorate, a number of Village Heads decided to return Village Funds with a nominal value ranging from IDR 700,000 to IDR 27,000,000, even a number of Villages suddenly repaired roads and other infrastructure due to the impact of the return of the Village Funds. However, the Audit Team from the Inspectorate experienced internal and external obstacles in conducting the inspection. Internal obstacles consisted of limited Human Resources and the Honorarium given to the Audit Team was only Rp160,000 for transportation and accommodation costs.
Analisis Miskonsepsi Siswa Kelas X Pada Materi Atmosfer Menggunakan Three Tier Test Nirwana; Muhammad Yusuf; Uca; Maddatuang; Syamsunardi
Indonesian Journal of Fundamental and Applied Geography Vol. 3 No. 1 (2025)
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/v1mz3862

Abstract

Penelitian ini bertujuan untuk menganalisis miskonsepsi yang dialami oleh siswa kelas X pada materi atmosfer di MAN 1 Kota Makassar dengan menggunakan instrumen Three Tier Test. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan melibatkan 71 siswa sebagai sampel penelitian. Instrumen berupa tes diagnostik tiga tingkat digunakan untuk mengidentifikasi pemahaman konsep, miskonsepsi, dan ketidaktahuan konsep siswa. Hasil penelitian menunjukkan bahwa tingkat miskonsepsi siswa tergolong tinggi, khususnya pada submateri lapisan atmosfer dan klasifikasi iklim, dengan persentase masing-masing sebesar 52%. Submateri cuaca dan iklim menunjukkan tingkat pemahaman konsep tertinggi sebesar 34%, sedangkan tingkat tidak tahu konsep tertinggi sebesar 24% juga terdapat pada submateri tersebut. Faktor penyebab miskonsepsi meliputi rendahnya minat membaca siswa, serta metode pembelajaran yang belum sepenuhnya sesuai dengan gaya belajar siswa. Hasil ini mengindikasikan perlunya upaya guru dalam melakukan identifikasi awal terhadap pemahaman siswa serta penggunaan metode pembelajaran yang bervariasi untuk mengurangi miskonsepsi pada siswa.
Evaluasi Metode Value For Money Dalam Penggunaan Dana Desa : Studi Pada Desa Bua' Tarrung Kabupaten Tana Toraja Darmawati; Nirwana; olyvia melky yanti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2408

Abstract

This study aims to evaluate the management of Dana Lembang in Bua’ Tarrung using the Value for Money approach, which encompasses the aspects of economy, efficiency, and effectiveness. A quantitative method was employed by analyzing secondary data from the regional budget reports (APBD) and budget realization from 2022 to 2024. The findings indicate that the economic aspect of Dana Lembang management is categorized as good, with an average expenditure realization of 92.97%. Efficiency is reflected in the frugal use of funds without compromising the achievement of planned outputs. In terms of effectiveness, program implementation demonstrated a high level of alignment between budget allocation and outcomes, with realization rates ranging from 89.90% to 97.30%. These results suggest that the Value for Money principles have been consistently applied, although there remains room for improvement, particularly in strengthening budget efficiency. This study offers practical contributions by recommending enhanced transparency in planning, reinforced internal control, and increased community involvement as strategies to sustainably optimize the management of Dana Lembang.
Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City Mubdi Dzuwhandy; Anastasia D'Ornay; Haliah; Nirwana; .
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/y75vx345

Abstract

This study examines the effectiveness of the Electronic Parking Fee System (E-Parking) implemented by the Makassar City Regional Revenue Agency (BAPENDA) as part of the city’s effort to modernize public services and enhance regional revenue. Using a qualitative research design, data were collected through observations, in-depth interviews with key informants, and document analysis to obtain a comprehensive understanding of the system’s performance. The findings reveal that the adoption of E-Parking has contributed to improved transparency, efficiency, and accountability in parking tax management. The system minimizes manual intervention, reduces the risk of illegal levies, and enhances service quality for parking users. Empirical data show an increase in the number of taxpayers using E-Parking from 29 in 2019 to 35 in 2020, although overall revenue declined due to movement restrictions during the COVID-19 pandemic. Despite the temporary decline, the E-Parking system demonstrates strong potential to optimize regional original income (PAD) by ensuring accurate transaction recording and reducing revenue leakages. Users reported that the system is easier, more secure, and more reliable compared to manual ticketing. Overall, the study concludes that E-Parking is an effective innovation in public service delivery, supporting Makassar City’s transition toward a more transparent and technology-driven governance system.
Kontribusi Dan Efektivitas Pajak Reklame Terhadap Pendapatan Asli Daerah Kabupaten Tolitoli Tahun 2019-2023 Nirwana; Hanapi, Hariani; Fatimah
Paraduta : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Vol 3 No 3 (2025): Oktober 2025
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/paraduta.v3i3.1519

Abstract

Penelitian ini bertujuan untuk mengetahui kontribusi dan efektivitas pajak reklame terhadap pendapatan asli daerah (PAD) di Kabupaten Tolitoli Tahun 2019-2023. Penelitian termasuk jenis penelitian kuantitatif yang bersifat deskriptif dan menggunakan pendekatan survey yang dilakukan di Badan Pendapatan Daerah Kabupaten Tolitoli dengan meneliti dokumen laporan realisasi serta target penerimaan pajak reklame dan pendapatan asli daerah. Hasil penelitian ini menunjukkan, kontribusi pajak reklame Kabupaten Tolitoli tahun 2019-2023 mengalami penurunan tiap tahunnya, tahun 2019 sebesar 0,62%, tahun 2020 sebesar 0,51%, tahun 2021 sebesar 0,36%, tahun 2022 sebesar 0,35% dan tahun 2023 sebesar 0,34%, diakibatkan karena kurangnya peminat industri untuk memasang reklame dan kurangnya pengawasan pemda. Dengan nilai rata-rata 0,44% sangat kurang. Tingkat efektivitas pajak reklame tahun 2019 dan 2023 juga mengalami penurunan tiap tahunnya. Tahun 2019 sebesar 86,74%, tahun 2020 84,60%, tahun 2021 45%, tahun 2022 35% dan tahun 2023 sebesar 18,86%, diakibatkan kurangnya pengawasan dan sosialisai pada wajib reklame. Efektivitas dengan nilai rata-rata 52,81% yang berarti kurang efektif.
PENGARUH GAYA HIDUP HEDONISME DAN SOCIAL INFLUENCE TERHADAP PERILAKU KONSUMTIF PADA E-COMMERCE TIKTOK SHOP YANG DI MODERASI FEAR OF MISSING OUT (FOMO)PADA GENERASI Z DI KOTA MAKASSAR Nirwana; Ahmad Efendi; S. Widad Ahmad
Integrative Perspectives of Social and Science Journal Vol. 2 No. 07 Desember (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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

Abstract

Fenomena meningkatnya perilaku konsumtif pada Generasi Z, khususnya di Kota Makassar, menjadi latar belakang penting penelitian ini karena kelompok tersebut merupakan pengguna aktif media sosial dan sangat terpengaruh oleh tren digital yang berkembang pesat. Banyak dari mereka membeli produk di TikTok Shop hanya untuk mengikuti tren tanpa mempertimbangkan kebutuhan sebenarnya. Penelitian ini bertujuan mengetahui pengaruh gaya hidup hedonisme dan social influence terhadap perilaku konsumtif pada e-commerce TikTok Shop serta menguji peran Fear of Missing Out (FOMO) sebagai variabel moderasi. Pendekatan yang digunakan adalah kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 160 responden Generasi Z yang merupakan konsumen TikTok Shop di Kota Makassar, dengan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dan uji moderasi. Hasil penelitian menunjukkan gaya hidup hedonisme dan social influence berpengaruh positif dan signifikan terhadap perilaku konsumtif, dan variabel FOMO mampu memperkuat kedua hubungan tersebut, sehingga penting dipertimbangkan dalam strategi pemasaran digital.
PENERAPAN MODEL PEMBELAJARAN KOOPETARIF BERBASIS GAMIFIKASI UNTUK MENINGKATKAN MOTIVASI BELAJAR SBDP SISWA KELAS IV SD NEGERI 68 LEA KABUPATEN BONE Muin, Awaluddin; Rachman, Sidrah Afriani; Nirwana
MACCA : Science-Edu Journal Vol.2, No.3 (2025): Oktober 2025
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/msej.v2i3.3330

Abstract

Penelitian ini adalah Penelitian Tindakan Kelas (PTK) dengan tujuan untuk meningkatkan motivasi belajar SBdP siswa kelas IV dengan menerapkan Model Pembelajaran Kooperatif Berbasis Gamifikasi pada siswa kelas IV SD Negeri 68 Lea Kabupaten Bone dengan jumlah subjek 20 siswa. Teknik pengumpulan data dalam penelitian ini yaitu menggunakan angket, observasi, dan dokumentasi. Teknik analisis data menggunakan pengumpulan data, reduksi data, penyajian, serta penarikan kesimpulan. Berdasarkan hasil penelitian yang dilakukan bahwa terdapat peningkatan motivasi belajar SBdP siswa dengan menerapkan Model Pembelajaran Kooperatif Berbasis Gamifikasi. Hal tersebut dapat dilihat dari rata-rata ketuntasan indikator keberhasilan motivasi belajar siswa pada siklus I sebesar 70% menjadi 95% pada siklus II. Kesimpulan penelitian ini yaitu penerapan Model Pembelajaran Kooperatif Berbasis Gamifikasi dapat meningkatkan motivasi belajar SBdP siswa kelas IV SD Negeri 68 Lea Kabupaten Bone.
ANALISIS TEKNIK COPYWRITING BAHASA  INDONESIA PADA CAPTION PROMOSI UMKM DI INSTAGRAM Safira Alviana Sahara; Nirwana
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 6 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan Desember 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i6.161

Abstract

This study examines Indonesian-language copywriting techniques used in MSME (UMKM) promotional Instagram captions, focusing on how persuasive message structures are formed and how captions function alongside visual content in digital marketing. A descriptive qualitative approach was applied using four MSME post samples. Data were collected by documenting caption texts and observing visual elements as supporting (secondary) data, then analyzed through data reduction, data display, and conclusion drawing. The findings indicate that many MSMEs still treat captions as a complement to visuals, resulting in relatively simple persuasive structures. Frequently used strategies include social proof cues (e.g., framing products as “legendary” or “a local favorite”), emotion- and sensory-driven diction (taste, texture, experience), urgency signals, and clear calls to action directing audiences to specific ordering channels (e.g., WhatsApp). However, brand narrative and value justification (distinct product benefits and stronger reasons to purchase) are often inconsistent or underdeveloped. Overall, the results suggest that strengthening AIDA-based structure and sharpening word choice can help MSMEs produce more focused, relevant, and action-oriented captions in fast-paced social media contexts.
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