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All Journal BJRA (Bongaya Journal of Research in Accounting) Jurnal Pengabdian Magister Pendidikan IPA Al-Kharaj: Journal of Islamic Economic and Business Rayah Al Islam : Jurnal Ilmu Islam BJRM (Bongaya Journal of Research in Management) Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam JURNAL BIDAN CENDRAWASIH PALU Language and Education Journal Journal of Business Administration (JBA) Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Mahasiswa Ilmu Komputer Journal of Hospital Administration and Management (JHAM) Journal of Economic Education and Entrepreneurship Studies Jurnal Pengabdian Masyarakat Ilmu Pendidikan Vokatek : Jurnal Pengabdian Masyarakat Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Perpajakan ABDIMAS Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Artinara Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Islamic Law El Madani Journal of Accounting, Economics, and Business Education International Journal of Language, Education, and Literature (IJLEL) Jurnal Ekonomi, Manajemen, Akuntansi Genius: Jurnal Ekonomi Dan Manajemen Global Science: Journal of Information Technology and Computer Science
Samsinar
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Analisis Kualitatif Mutu Pendidikan dan Peran Supervisi di SD Negeri 147 Pekanbaru: Penelitian Samsinar; M. Jaya Adi Putra
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.863

Abstract

The purpose of this study is to analyze the quality of education and the role of supervision in country SD as new 147 if viewed in qualitative terms the main focus is on how a supervision of education influences the improvement of learning, teacher professionalism, and the attainment of national standards of education. The approach to case studies is used in this study asa method to understand the problem, data is collected through interviews, observation, and documentation. Research indicates that effective supervision plays a significant role in the improvement of education, to improve the quality of learning and professional teachers in country SD as new 147, especially in learning planning, the implementation of the curriculum, and the assessments of learning. It also refers to the evaluation process in improving the quality of education, such as education services, learning, resources and results.
PENGARUH PENERAPAN MODEL PEMBELAJARAN STUDENT FACILITATORY AND EXPLAINING (SFAE) TERHADAP HASIL BELAJAR AKUNTANSI SISWA SMK NEGERI 1 MAKASSAR Yulianti Awalia; M. Ridwan Tikollah; Samsinar
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 5 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v5i2.7198

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan model pembelajaran Student Facilitatory and Explaining (SFAE) terhadap hasil belajar akuntansi siswa SMK Negeri 1 Makassar. Variabel dalam penelitian ini adalah Student Facilitatory and Explaining (SFAE) sebagai variabel bebas dan hasil belajar sebagai variabel terikat. Populasi dari penelitian ini adalah seluruh siswa SMK Negeri 1 Makassar. Teknik pengambilan sampel menggunakan teknik purposive sampling, sampel diperoleh dari seluruh jumlah populasi dengan sampel sebanyak 60 siswa. Teknik pengumpulan data yang digunakan adalah dokumentasi, angket dan tes. Teknik analisis data yang digunakan adalah uji instrument dan uji hipotesis dengan menggunakan SPSS 25 for windows. Hasil penelitian ini menunjukkan bahwa: (1) Berdasarkan hasil regresi linear sederhana diperoleh Y = 52,480 + 0,180X yang berarti bahwa jika model pembelajaran Student Facilitatory and Explaining nilainya nol, maka hasil belajar mengalami peningkatan sebesar 0,180 satuan. (2) Dari hasil analisis paired sample t-test diperoleh nilai signifikan 0,000 < 0,05 yang berarti model pembelajaran Student Facilitatory and Explaining berpengaruh positif terhadap hasil belajar akuntansi siswa SMK Negeri 1 Maassar, dengan demikian hipotesis diterima.
Pengaruh Kesadaran dan Implementasi Manajemen Risiko terhadap Kinerja Perusahaan Start-Up Samsinar
Journal of Business Administration (JBA) Vol. 5 No. 1 (2025): Juni 2025
Publisher : Jurusan Administrasi Niaga, Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/jba.v5i1.5444

Abstract

Digital start-ups have grown rapidly in recent years, with Indonesia reaching 1,190 start-ups according to MIKTI’s 2021 mapping. However, despite this growth, 95% of start-ups fail, highlighting the high risks they face. Risk management is crucial in helping companies manage these risks and protect their value. This research aims to examine the influence of risk management awareness and implementation on start-ups performance in Indonesia. The research adopts a quantitative approach, collecting data through non-probability and purposive sampling. A total of 51 CEOs/Founders of Indonesian digital start-ups participated by completing an online questionnaire. The questionnaire included four sections: demographic information, risk management awareness, risk management implementation, and company performance. Data collected were analysed using multiple linear regression, including T and F tests. Findings show that while risk management awareness among start-up leaders is high, its implementation remains incomplete. Both risk management awareness and implementation significantly affect start-up performance, but only implementation shows a partial significant effect. These results highlight the importance of fully applying risk management practices. Start-ups, incubators, and government bodies can use these insights to strengthen start-up performance and reduce failure rates by promoting comprehensive risk management implementation.
Calling Your Name: Sebuah Metode Penggunaan Papan Nama Sebagai Dorongan Motivasi Belajar dan Refleksi Diri: [Penelitian Tindakan Kelas Mata Kuliah Komunikasi Bisnis dan Ilmu Administrasi Bisnis] Nurachmah, Asri Essada; Utami, Dian Gita; Samsinar
Journal of Business Administration (JBA) Vol. 5 No. 1 (2025): Juni 2025
Publisher : Jurusan Administrasi Niaga, Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/jba.v5i1.5461

Abstract

This article describes action research in the form of the use of nametags that trigger students' motivation and their self-awareness in the classroom. The study was conducted by identifying classes through two stages of the PDAC cycle and also by conducting direct observations, interviews and questionnaires with fifty nine students in the communication classes at Business Administration Study Program PNUP. The results showed that by using nametags in the class, students felt more enthusiastic, more valued as individuals, willing to contribute more, figured-out their strength and weakness during class interactive session, and self-reflect on the learning process. The research aims to provide alternative solution regarding class action to be more productive and adaptive to student characters in which coherent with the UN Sustainable Development Goals number 4 quality of education and number 12 collaboration to achieve goals.
The Effect of Human Resource Training And Development Programs on Employee Retention Wegi Aswaya; Altri. Wahida; Samsinar
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.6958

Abstract

The purpose of this study is to explore the training and human resource development program for employee retention at PAM Tirta Mangkaluku, Palopo City. This type of research only uses quantitative methods. Data was obtained through the distribution of questionnaires with a population of 50 employees. The sampling technique used is saturated samples. The number of samples in this study is 50. The measurement instrument uses the Likert scale. Data were processed using SPSS 26. The results of this study are the effect of training programs and human resource development has a simultaneous effect on employee retention, because employees feel accepted by the company, in addition to training and human resource development can improve capabilities, performance, and productivity so that companies can retain potential employees.
Analisis Perhitungan Harga Pokok Penjualan Tahu Pada Pabrik Tahu Pallangga Kabupaten Gowa Nur Nida Naziha; Nur Afiah; Samsinar
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 1 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i1.733

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok penjualan tahu pada Pabrik Tahu Pallangga Kabupaten Gowa. Pendekatan metode penelitian yang digunakan adalah deskriptif kualitatif. Data diperoleh melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi pada Pabrik Tahu Pallangga dengan menggunakan metode full costing adalah sebesar Rp77.690.763,89 sedangkan menurut Pabrik Tahu Pallangga adalah sebesar Rp73.780.000,00. Jadi selisih kedua metode tersebut adalah sebesar Rp3.910.763,89. Sedangkan perhitungan harga pokok penjualan atau harga jual dengan metode full costing adalah sebesar Rp337,00 per potong tahu dengan laba yang diharapkan sebesar 25% dari biaya produksi yang dikeluarkan. Sedangkan harga jual yang ditetapkan Pabrik Tahu Pallangga adalah sebesar Rp320,00 per potong tahu. Selisih harga jual tahu dengan metode Full costing adalah sebesar Rp17,00. Perhitungan harga pokok penjualan dengan metode full costing lebih tinggi dibandingkan dengan perhitungan harga pokok penjualan menurut Pabrik Tahu Pallangga, karena metode full costing sudah memasukkan seluruh unsur biaya produksi, sedangkan pada Pabrik Tahu Pallangga masih terdapat biaya-biaya yang belum dimasukkan seperti biaya angkut dan biaya penyusutan serta perawatan alat dan mesin produksi .
Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintah Menggunakan Value for Money pada Dinas Perhubungan Kabupaten Bulukumba Tenri Awaru, Andi; Sahade; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study aims to analyze the performance accountability of the Bulukumba Regency Transportation Agency government agency based on Value for Money analysis that focuses on three main elements: economics, efficiency, and effectiveness. The research variable is the Government Agency Performance Accountability Report (LAKIP) as the dependent variable (Y) which is measured by the Value for Money concept as the independent variable (X). The Government Agency Performance Accountability Report data focuses on the Bulukumba Regency Transportation Agency for 2021-2023. The results show that the Bulukumba Regency Transportation Agency Government Agency Performance Accountability Report (LAKIP) for 2021-2023 has not fully met the Value for Money concept. This is because the performance only meets the efficiency and effectiveness aspects, while the economic aspect is still considered less economical. The budget realization rate which is always above 90% indicates that the budget allocation is not fully efficient, so the principle of saving in the use of inputs has not been optimally achieved.
The Role of Organizational Culture in Improving Employee Performance through Human Resource Development Digor Mufti; Rizka Cintya Edwar; Akmal Ridwan; Samsinar
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8115

Abstract

The impact of organizational culture on employee performance is crucial in enhancing productivity and work environment within companies. This study explores the influence of organizational culture on employee performance, with human resource development acting as a mediating factor. The research employs a quantitative approach using Partial Least Squares (PLS) analysis, based on survey data collected from 32 employees at CV. Pangan Makmur Irja Sorong. The findings reveal that organizational culture has a positive influence on both employee performance and human resource development. However, despite the positive influence of human resource development on employee performance, this effect was found to be statistically insignificant. Additionally, human resource development was not a significant mediator between organizational culture and employee performance. This research contributes to existing literature by providing insights into the mediating role of human resource development in the context of organizational culture and employee performance in SMEs in Sorong. The practical implication of this study suggests that managers should focus on reinforcing organizational culture and aligning human resource development programs with organizational goals to improve employee performance. Targeted HR development initiatives can be a key factor in supporting overall business objectives and improving company performance.
Analisis Siklus Pendapatan terhadap Pengendalian Internal pada PT Pelangi Wisata Madaniah Syamsinar; Samsinar; Afiah, Nur
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.862

Abstract

This study aims to analyze the revenue cycle at PT Pelangi Wisata Madaniah, particularly its role in supporting internal control and the challenges encountered in its implementation. The subject of this research is the Accounting Information System, with a focus on the revenue cycle and internal control. Data were collected through interviews and documentation, then analyzed using a descriptive qualitative approach. The findings indicate that cash sales in the revenue cycle have been carried out quite effectively, as reflected in the completeness of documents and procedures. However, there are several weaknesses, such as the absence of an internal audit function, accounting records that are not fully in accordance with standards, and the lack of an integrated system. These conditions have led the revenue cycle to be less than optimal in supporting internal control, as shown by overlapping functions, manual recording, and limited supervision. The main challenges faced by the company include the absence of functional separation between sales, cash, and accounting, as well as reliance on Microsoft Excel, which is prone to input errors and data loss.
CIREGUBUJAK (Cireng Sagu Bumbu Rujak) Berbahan Pokok Tepung Sagu Sebagai Motivasi Minat Berwirausaha Imran, Mita Pertiwi; Astuti, Yuli; Hendrawangsah, Tsabita; Saputra, Renaldi; Hasbi, Andi Rizkiyah; Samsinar
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): Edisi Mei 2023
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v4i2.98

Abstract

Pengolahan cireng dari tepung sagu menjadi cemilan yang bernilai jual. Tujuan program kreativitas mahasiswa – kewirausahaan adalah membangkitkan motivasi mahasiswa untuk berwirausaha dalam mengolah tepung sagu menjadi Cireng yang bernilai jual. Sagu merupakan salah satu sumber makanan pokok yang bisa diolah menjadi berbagai macam makanan khas Luwu Raya khususnya di Kota Palopo. Metode pelaksanaan program ini adalah input, proses (produksi), output dan evaluasi. Hasil program ini dilakukan dengan  melakukan survei pasar untuk mengetahui kondisi pasar, menjalankan studi kelayakan usaha, pemilihan bahan dan pengadaan sarana dan prasarana proses produksi dimulai dari persiapan alat dan bahan hingga siap untuk dipasarkan, menghasilkan output berupa hasil cireng dari sagu yang siap dikonsumsi dan dipasarkan ke konsumen dan terakhir adalah evaluasi produk. Kegiatan Program Kreativitas Mahasiswa membuat cireng dari olahan tepung sagu disimpulkan dapat menghasilkan produk dengan nilai jual, memberikan pengalaman dan keterampilan kepada mahasiswa khususnya di Universitas Muhammadiyah Palopo untuk kreatif dan inovatif dalam membuat usaha Cireng, lebih mengenal makanan khas daerah terkhususnya di Kota Palopo dan memberikan kesempatan kepada mahasiswa untuk praktik wirausaha dengan pemahaman konsep wirausaha yang komprehensif, dan membangun semangat bisnis bagi mahasiswa.
Co-Authors Adriani, Ayu Afriany, Renny Agung Wibowo Akmal Ridwan Al Ansari, Andi Khafifah Khairun Aldo Setiawan Ali Altri. Wahida Andi Faisal Andi Rizkiyah Hasbi Anisa Aprilia, Alifia Ardatulloh, Fouqi Arif, Novita Arisman Armalia, Yesi Auliyah, Nur Afifah Azkia, Meira Putri Cholik, Saiful Nur Daswan, Lestari Deny Hadi Siswanto Digor Mufti Dunakhir, Samirah Edi Maszudi Fachry Abda El Rahman Faidah, Rani Nurul Fani Rahmasari Fatihah Anggraeni Kautsar Fitriani Iskandar Gianina Ramdhani Ginting, Chris Dayanti Hajrah Hamzah Hamzah, Linduaji Handayani, Andi Asti Hariyani, Reni Hasni Haya, Nur Hendrawangsah, Tsabita Hidayat, Ahid Imran, Mita Pertiwi Indra Nola Indrawati Indrawati Ira Wahyuni Irwandi Ismi Nur Maharani Azis Izmi, Suci Rabiatul Juniarti, Irma Khusnul Qhatima Nurfajra La Ode Santiaji Bande M. Ihsan Said Ahmad M. JAYA ADI PUTRA, S.Si, M.Pd, M. JAYA ADI M. Ridwan Tikollah Madani B, Tiara MARTINI Masnawaty S Mayang Sari Miftahul Aulia Misdawati Muhaimin Hamzah Muhammad Azhar Rahmanto Muhammad Azis MUHAMMAD DINAR Muhammad Hasan Muhammad Ikbal Muhammad Kasran Muhammad Tahir Muhklas Abrar Mukhammad Idrus Mushoddiq Rahman, Ahmad Nashiruddin N, Irmawati Nani Fitriono, Eko Ningsih, Sri Mutiara Noe'man, Achmad Noviala, Arni Nur Afiah Nur Afiah, Nur Nur Nida Naziha Nur Wahyuni Nur Zazlin Nurachmah, Asri Essada Nurafni Oktaviyah Nuraisyiah Nurasizah, Nurasizah Nurfadilla Nurul Fadinah Nurwahida Permatasari, Dian Aflia Pitri Prasetio, Tio Puguh Wahyu Prasetyo Putu Arimbawa, Putu Qail Salam, Asdaqul Rafidah, Luluk Reski Amalia, A. Anggi Reski Gaka Rifda Faida Rijal, Abdul Rizka Cintya Edwar Rudolf Sinaga Ryketeng, Masdar S, Masnawaty S.Pd. M Kes I Ketut Sudiana . Sahade SALAMUN PASDA Salfianur Sangkala, Masnawaty Saputra, Renaldi Selvina Syam Sephiona Sitepu, Fransiska Siti Nur Annisa Aulia Sitti Hajerah Hasyim Subede, Nurul Fadillah Sukardi Weda, Sukardi Tenri Awaru, Andi Umra Utami, Dian Gita Warka Syachbrani Wegi Aswaya Weka Gusmiarty Abdullah, Weka Gusmiarty Winda Rahayu Windarto Wulandasari Yuli Astuti Yulianti Awalia Zailani