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All Journal BJRA (Bongaya Journal of Research in Accounting) Pelita : Jurnal Penelitian dan Karya Ilmiah 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 Journal of Business Administration (JBA) Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Mahasiswa Ilmu Komputer Journal of Economic Education and Entrepreneurship Studies Jurnal Pengabdian Masyarakat Ilmu Pendidikan Vokatek : Jurnal Pengabdian Masyarakat ABDIMAS Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Artinara Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Hexagon: Jurnal Ilmu dan Pendidikan Matematika Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Islamic Law El Madani Journal of Accounting, Economics, and Business Education Journal of Ekonomics, Finance, and Management Studies International Journal of Language, Education, and Literature (IJLEL) Jurnal Ekonomi, Manajemen, Akuntansi
Samsinar
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Manajemen Pendidikan Madrasah Aliyah di Pondok Pesantren ‘Ibadurrahman Nunukan Nani Fitriono, Eko; Ardatulloh, Fouqi; Anisa; Sephiona; Rafidah, Luluk; Samsinar
Rayah Al-Islam Vol 9 No 2 (2025): Rayah Al Islam April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Sekolah Tinggi Ilmu Bahasa Arab Ar Raayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37274/rais.v9i2.1505

Abstract

This study examines the urgency of effective educational management in the context of globalization and rapid social change, focusing on the case of Madrasah Aliyah Pondok Pesantren Ibadurrahman in Nunukan, Indonesia. This study analyzes the effectiveness of Ibadurrahman's educational management through several key aspects: curriculum planning and implementation, teacher quality, educational facilities and resources, evaluation and feedback mechanisms, and community involvement. Despite challenges such as community perception and teacher qualifications, Ibadurrahman demonstrates a commitment to integrating general and religious education, fostering character development, and providing a supportive learning environment. The study concludes by assessing the contribution of Ibadurrahman's educational model to the success of its graduates in higher education and their contribution to society. The findings highlight the importance of a comprehensive approach to educational management that considers both academic excellence and character development in achieving quality education.
Analisis Sistem Pengendalian Internal Pemberian Kredit Usaha Rakyat Pada PT. Bank Sulselbar Cabang Utama Makassar Armalia, Yesi; Samsinar; Handayani, Andi Asti
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.695

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal pemberian kredit usaha rakyat pada PT Bank Sulselbar Cabang Utama Makassar ditinjau dari lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komuniskasi, serta pemantauan. Subjek penelitian ini adalah sistem pengendalian internal pada PT Bank Sulselbar cabang utama Makassar, sedangkan Fokus dalam penelitian adalah sistem pengendalian internal pemberian kredit usaha rakyat pada PT Bank Sulselbar cabang utama Makassar untuk tahun buku 2023. Data dikumpulkan melalui wawancara dan dokumentasi, sedangkan analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Ditinjau dari lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komuniskasi, serta pemantauan pada PT Bank Sulselbar Cabang Utama Makassar sudah efektif dan sesuai dengan teori COSO dalam menerapkan sistem pengendalian internal pemberian kredit usaha rakyat.
Edukasi Pengendalian Persediaan Pada Usaha Foto Copy Dalam Meningkatkan Efisensi Operasional Selvina Syam; Ismi Nur Maharani Azis; Samsinar; Andi Faisal; Mushoddiq Rahman, Ahmad Nashiruddin
Vokatek : Jurnal Pengabdian Masyarakat Volume 3: Issue 2 (Juni 2025)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/vokatekjpm.v3i2.617

Abstract

Pentingnya pengendalian persediaan pada usaha foto copy sebagai salah satu upaya untuk meningkatkan efisiensi operasional dan meminimalkan pemborosan bahan habis pakai seperti kertas dan tinta. Studi dilakukan pada UMKM Foto Copy “INDIRA FOTO COPY” yang sedang berkembang di Makassar. Dalam kegiatan pengabdian masyarakat ini, tim mahasiswa memberikan edukasi terkait teknis pencatatan, pemantauan stok, serta penentuan titik pemesanan kembali (reorder point). Hasil menunjukkan bahwa setelah penerapan sistem sederhana berbasis spreadsheet, terjadi penurunan kekurangan bahan hingga 35% dan meningkatnya kecepatan pelayanan. Pendekatan edukatif ini terbukti dapat meningkatkan kesadaran pengusaha kecil terhadap pentingnya manajemen persediaan yang efisien.
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.
Improving Inventory Management Practices for Consumable Supplies in MSME Laundry Businesses Juniarti, Irma; Qail Salam, Asdaqul; Samsinar; Ginting, Chris Dayanti; Sangkala, Masnawaty
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 2 Issue 4 June 2025: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2523

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the national economy, but often face challenges in managerial aspects, including managing consumables inventory. This study aims to analyze the consumables inventory control system at MSME Mapparennu Laundry and Dry Clean Makassar, identify the obstacles faced, and formulate effective improvement strategies. The study used a Participatory Action Research (PAR) approach which is collaborative and participatory, with data collection methods in the form of interviews, observations, documentation, and group discussions. The results of the study indicate that the control system implemented is still manual, not well documented, and not based on historical data, resulting in cost inefficiency, operational disruptions, and low accountability. Some of the main obstacles found include the lack of a recording system, the absence of SOPs, and low awareness and capacity of human resources. To overcome this, it is recommended to implement a simple digital recording system, prepare SOPs, data-based needs planning, periodic supervision, employee training, and optimize storage space. This strategy is expected to improve operational efficiency and the effectiveness of MSME internal control, as well as become a learning model for other similar businesses.
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 For Research in Management) Vol. 9 No. 1 (2025): BJRM (Bongaya Journal for 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 .
Co-Authors Adriani, Ayu Ahid Hidayat Akmal Ridwan Al Ansari, Andi Khafifah Khairun Alam, Sri Rahayu Aldo Setiawan Altri. Wahida Andi Faisal Andriyani Anisa Ardatulloh, Fouqi Arisman Armalia, Yesi Auliyah, Nur Afifah Deny Hadi Siswanto Digor Mufti Dunakhir, Samirah Edi Maszudi Fani Rahmasari Fitriani Iskandar Gianina Ramdhani Ginting, Chris Dayanti Hadi Siswanto, Deny Handayani, Andi Asti Hariyani, Reni Hasni Ira Wahyuni Irwandi Ismi Nur Maharani Azis Izmi, Suci Rabiatul Juniarti, Irma La Ode Santiaji Bande M. Ihsan Said Ahmad M. JAYA ADI PUTRA, S.Si, M.Pd, M. JAYA ADI M. Ridwan Tikollah MARIA BINTANG MARTINI MAYANG SARI Miftahul Aulia Misdawati Muhaimin Hamzah Muhammad Azhar Rahmanto MUHAMMAD DINAR Muhammad Hasan Muhammad Ikbal Muhammad Kasran Muhammad Tahir Mukhammad Idrus Mushoddiq Rahman, Ahmad Nashiruddin Nani Fitriono, Eko Ningsih, Sri Mutiara Noviala, Arni Nur Afiah Nur Nida Naziha Nur Wahyuni Nur Zazlin Nurachmah, Asri Essada Nurafni Oktaviyah Nuraisyiah Nurasizah, Nurasizah Nurfadilla Nurul Fadinah Nurwahida Permatasari, Dian Aflia Prasetio, Tio Puguh Wahyu Prasetyo Putu Arimbawa Qail Salam, Asdaqul Rafidah, Luluk Rahayu Alam, Sri Renny Afriany N 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 Saiful Nur Cholik SALAMUN PASDA Salfianur Sangkala, Masnawaty Selvina Syam Sephiona Siswanto, Deny Hadi Subede, Nurul Fadillah Sukardi Weda, Sukardi Suparman Tenri Awaru, Andi Umra Utami, Dian Gita Warka Syachbrani Wegi Aswaya Weka GUSMIARTY ABDULLAH Windarto Wulandasari Yulianti Awalia Zailani