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All Journal SEIKO : Journal of Management & Business Inovasi: Jurnal Ilmiah Ilmu Manajemen BASKARA: Journal of Business and Entrepreneurship Economics and Digital Business Review LOSARI: Jurnal Pengabdian Kepada Masyarakat Idea Pengabdian Masyarakat Al-Buhuts (e-journal) Jurnal Minfo Polgan (JMP) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Celebes Journal of Community Services
Tafsir, Muhammad
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Building the Competitiveness of Sarabba Drink Sellers Based on Competitive Advantage in Makassar City Tafsir, Muhammad; Tamsil, Iqbal; Syahid P, Rahman; Amran, M. Adharry Dwiki Syaputra; Lamato, Riski M.
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p654-666.46958

Abstract

This study employs a phenomenological approach as a qualitative research method. The findings indicate that Sarabba, a traditional drink unique to Makassar, stands out for its distinctive taste and health benefits, as well as its strong cultural significance. The drink holds significant potential for growth and popularity, both among locals and tourists, due to its cultural relevance and beneficial properties. By implementing the appropriate marketing strategies, driving product innovation, and fostering cross-sector collaboration, Sarabba has the potential to expand its reach beyond the local community. With these efforts, the drink could revive interest across the nation, creating a broader appreciation for its cultural heritage and health benefits. This research highlights how leveraging the unique attributes of Sarabba, in combination with modern business practices, could enhance its competitiveness in the market, enabling it to thrive in an increasingly globalized world. Through such initiatives, the potential for Sarabba to become a widely recognized and cherished product both locally and nationally is substantial. The study underscores the importance of strategic marketing, innovation, and collaboration in preserving and promoting local traditions while ensuring business success.
Perbandingan Biaya Bunga dengan Pajak Penghasilan dalam Perencanaan Laba dan Perspektif Islam Muhammad Rusdin; Tafsir, Muhammad; Farida Aprianti; Nurlaely Razak
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.5085

Abstract

This research aims to compare the effect of interest costs and income tax on sales to achieve the planned profit in the cost-volume-profit analysis. To compare the treatment of interest costs with income taxes in the profit and loss statement. To compare interest costs with income tax regarding halal or haram laws from an Islamic perspective. This research is library research using analytical methods: comparison, qualitative descriptive and quantitative descriptive. The research results show that interest costs and income taxes have the same effect on the need for higher sales to achieve the planned profit in the cost-volume-profit analysis. In the income statement, interest costs are taken into account when making a profit or loss; while income tax is taken into account only when profits are made. From an Islamic perspective, interest costs are haram; Meanwhile, according to the income tax law, some think it is halal and others think it is syubhat and some even think it is haram.
Model Prediksi Kinerja Karyawan Berdasarkan Beban Kerja Stres Kerja, dan Kepuasan Kerja Nurainunnisa , Nurainunnisa; Muh. Akob; Pattarapanna, Pattarapanna; Tafsir, Muhammad
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5851

Abstract

This study aims to test and analyze the direct influence of workload, work stress and job satisfaction variables on employee performance and the indirect influence of workload and work stress variables on employee performance with job satisfaction as a mediator at PT Midi Utama Indonesia Tbk. Data collection uses primary data obtained from questionnaires using purposive sampling. The population in this study was 104 respondents. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, inner model evaluation with determinant coefficient test, model goodness of fit test and hypothesis test both directly and indirectly. The results of this data processing use SmartPLS version 3. The results of the study directly show that the workload variable has a negative and significant effect on employee performance and job satisfaction, the work stress variable does not affect employee performance and job satisfaction, and the job satisfaction variable has a positive and significant effect on employee performance. The results of the study indirectly show that job satisfaction is successful in mediating between workload and employee performance with a significant negative relationship direction, but job satisfaction cannot mediate the effect of work stress on employee performance.  
Bimbingan Teknis Peningkatan Profesionalisme Sumber Daya Manusia Melalui Pendampingan Pengolahan Data Statistik Bakri, Rizal; Tafsir, Muhammad; Astuti, Niken Probondani; Razak, Nurlaely
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2019): Juni 2019
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v1i1.4

Abstract

Pembangunan kapasitas sumberdaya manusia memiliki peran penting dalam pengembangan organisasi. Keberhasilan suatu lembaga atau organisasi sangat tergantung pada sumber daya manusia yang mengelolanya. Pengembangan sumber daya manusia bertujuan untuk dapat memeperbaiki kinerja karyawan. Selain itu tujuan diselenggarakan pengembangan sumber daya manusia aparatur untuk membekali, meningkatkan dan mengembangkan kompetensi kerja guna meningkatkan kemampuan, produktivitas dan kesejahteraan. Balai Riset Perikanan Budidaya Air Payau dan Penyuluhan Perikanan, yang selanjutnya disingkat BRPBAP3, merupakan Unit Pelaksana Teknis Kementerian Kelautan dan Perikanan di bidang riset perikanan budidaya air payau dan penyuluhan perikanan, yang berada di bawah dan bertanggung jawab kepada kepala badan yang menangani riset kelautan dan perikanan serta pengembangan sumber daya manusia kelautan dan perikanan.Kendala yang dihadapi peneliti dilingkup ini masih minimnya pemahaman alat-alat analisis dalam mengelola data. Peningkatan sumber daya manusia BRPBAP3 dilakukan dengan memberikan kesempatan bagi peneliti untuk mengikuti berbagai pelatihan yang berkaitan dengan penelitian. Dalam rangka meningkatkan pengetahuan dan kemampuan Sumber Daya Manusia di lingkup Balai Riset Perikanan Budidaya Air Payau dan Penyuluhan Perikanan, dilaksanakan pelatihan Pengolahan data statistik pada tanggal 7 Januari 2019 Pelatihan tersebut diikuti oleh para peneliti.
Co-Authors Amran, M. Adharry Dwiki Syaputra Astuti, Niken Probondani Aulia, Devita Gizka Rezky Ayu Puspitasari, Ayu BN, Verawati Bungatang Bungatang Eva Marin Sambo Farida Aprianti Gunawan Pongkapadang Hardiani . Hasmin, Eli Hasyim Mokhtar, Erwin Erwin, Husain, Nurjanna Hayati Idrus Stambul Jumiati Syam Lamato, Riski M. Muh. Akob Muh. Irwan Nir Hamiddin Muh. Ma’ruf Idris Muhammad Rusdin Nurainunnisa , Nurainunnisa Nurlaely Razak Orfyanny S Themba P, Mappamiring Pattarapanna, Pattarapanna Rahman Pura Razak, Nurlaely Rifai, Didit Fachri Rifai, Didit Fahri Rizal Bakri Rurum, Dasrum Shaari, Roziana Syahid P, Rahman Syamsul Rijal Tamsil, Iqbal Tangngisalu, Jannati Yana Fajriah