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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 Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Islamic Law El Madani Journal of Accounting, Economics, and Business Education Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Rayah Al-Islam : Jurnal Ilmu Islam
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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.
Keripik Biji Nangka (KRIBIKA) Bernilai Jual Tinggi Madani B, Tiara; Arif, Novita; Haya, Nur; Pitri; 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.v4i2.99

Abstract

Memanfaatkan biji nangka menghasilkan produk yang bernilai jual tinggi. Tujuan program kreativitas mahasiswa-kewirausahaan (PKM-K) adalah mengembangkan semangat mahasiswa untuk berwirausaha dalam mengelola biji nangka yang tidak terpakai menjadi produk yang berkualitas tinggi. Metode pelaksanaan program ini adalah input, proses (produksi), output, dan evaluasi. Hasil program ini adalah dimulai dari proses (produksi), proses pembuatan kripik biji nangka dimulai dari persiapan bahan dan alat, sampai kripik biji nangka siap dipasarkan, output, yaitu hasil pembuatan kripik biji nangka yang siap digunakan dan dipasarkan kepada konsumen,  terakhir adalah evaluasi, yaitu tahapan ini dilakukan pada saat produksi produk kripik biji nangka telah selesai dikonsumsi, terakhir akan meninjau tentang kekurangan-kekurangan apa saja yang membuat konsumen tidak puas dengan hasil produk kami. Kesimpulan dari pembuatan kripik biji nangka bahwa di mana mahasiswa universitas muhamamdiyah palopo telah berhasil dapat membuat produk kerupuk dengan baik yaitu secara fisik dan rasa keripik menarik sehingga dapat dikembangkan sebagai produk yang dapat memberikan nilai ekonomi yang tinggi. Adapun tahapan yang dilakukan dalam pembuatan kripik biji Nangka yaitu dari tahpan input, proses produksi kripik biji Nangka, output dan evaluasi hasil pelatihan. Mahasiswa menjadi termotivasi dan begitu antusias dalam mengikuti pelatihan tersebut yang kedepannya membangkitkan semangat mahasiswa dalam mengolah biji Nangka untuk dipasarkan dengan produk yang bernilai ekonomi tinggi
Analysis of The Implementation of Revenue Cycle Accounting Information Systems in CV. Makassar Techniques: English Aprilia, Alifia; Sahade; Samsinar
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2580

Abstract

This study aims to find out how the implementation of the income cycle accounting information system at CV Makassar Teknik, so that the variable that is the focus of this scientific work is Income Cycle Accounting Information. The population in this study is the application of accounting information systems in the income cycle, while the samples in this study are reports of accounting information systems in the income cycle and supporting document data used by CV. Macassar Engineering. in 2022. The data collection techniques used were interviews, observation and documentation. The data analysis technique used is descriptive qualitative. The results showed that the application of accounting information systems to the income cycle at CV. Makassar Technique is still implemented in a very simple form so that it can still result in threats to the revenue cycle such as losses due to the absence of a company's personal account, evidence of transactions that are not stored properly, and unclear job descriptions due to a shortage of manpower. CV. Makassar Engineering needs to make various efforts to minimize threats to the revenue cycle, especially in accounting information systems, such as by starting to procure company financial reports.
Analysis of The Government's Internal Control System on Fund Management in Swatani Village, Rilau Ale District, Bulukumba District Faidah, Rani Nurul; Sahade; Samsinar
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 5 No. 2 (2023): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v5i2.2625

Abstract

: This research aims to find out whether the Government Internal Control System meets the principles according to Government Regulation Number 60 of 2008 concerning the Government Internal Control System. Variables in this research are attributes or traits or values of people, objects, or activities that have certain variations determined by the researcher to be studied and conclusions drawn. The samples in this research are documents relating to the government's internal control system for managing funds in Swatani Village, Rilau Ale District, Bulukumba Regency. Documentation relating to internal control activities implemented in Swatani Village, Rilau Ale District, Bulukumba Regency. This research uses qualitative data analysis techniques with descriptive analysis methods. The results of the analysis carried out in Swatani Village, Rilau Ale District, Bulukumba Regency where in the implementation of PP No. 60 of 2008 there are still articles that have not been implemented, it is proven that there are still 4 articles out of 10 articles that have not been implemented optimally in Swatani Village, namely a review of the performance of government agencies concerned with article 18 paragraph 3 where the village government has not been optimal in tracing and evaluating the problems that arise during SPJ inspections, human resource development article 20 paragraphs 2a and 2b because the development of employees is lacking, resulting in the management of village funds not running effectively and efficient, and control over the information system article 21 paragraph 2a where managing village funds is carried out using the Siskeudes and Omspan applications for control which is not yet optimal, and Determination of reviews of performance indicators and measures article 35 2a and 2c where the village government looks at performance measures with timeliness, discipline , responsibility, seriousness and neatness. This shows that SPI in managing village funds is not optimal in accordance with SPIP principles.
Analysis of Factors Affecting Land and Building Tax Revenue in Takalar District Hamzah, Linduaji; Samsinar; Azis, Muhammad
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2654

Abstract

This research aims to determine how big the independent variables are, in this case the area of the building, the tax notice payable (SPPT) and the classification of tax objects simultaneously and partially and to analyze the most dominant variables on the level of land and building tax revenue in Takalar district as measured by based on NJOP, the population in this study is the Takalar Regency Regional Revenue Agency, while the sample used is PBB Tax Realization Data 2018-2022, building area data, tax return number data and tax object classification data using multiple liner regression analysis techniques using collection techniques documentation data whose data source comes from the regional revenue agency of Takalar Regency.The results of this research show: Based on the simultaneous test (F), the variable number of building areas (X1), the variable number of tax notices owed (X2) and the number of tax object classifications (X3) have a calculated F value of 42,590 and an F table value of 4.757 where 42,590 > 4.757, which means that variables X1, based on the partial test (t) of the variable total building area (X1) H0 is rejected and H1 is accepted because the calculated t value is > from t table where the calculated t on variable significant to variable y. based on the partial test (t) the variable tax notice payable (x2) h0 is accepted and h1 is rejected because the calculated t value < from t table where the calculated t on variable has a significant effect on the variable Y. based on the Partial Test (t) Tax object classification variable (X3) H0 is accepted and H1 is rejected because the calculated t value is < from t table where the calculated t on variable X3 is -0.805 and the t table is 2.446, where - 0.805 < 2.446, thus variable
The Influence of Work Balance and Organizational Culture on Employee Job Satisfaction at PT Honda Sanggar Laut Palopo Umra; Muhammad Kasran; Samsinar
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v7i1.6503

Abstract

In an increasingly competitive era of globalization, companies need to increase competitiveness that cannot be separated from employee contributions, the balance between personal life and work is the most important aspect in increasing job satisfaction. This study aims to examine the effect of work balance and organizational culture on employee job satisfaction at PT Honda Sanggar Laut Palopo. This study uses a quantitative method that focuses on data collection and statistical analysis that aims to answer the researcher's questions and test the hypothesis. The population in this study were 60 employees of PT Honda Sanggar Laut Palopo. The sample in this study used a saturated sample with a total of 52 employees of PT Honda Sanggar Laut Palopo. Data collection was carried out using a google form by distributing questionnaires to respondents who were measured, each item was scored on a Likert scale where each score was from (1) to (5). The data analysis technique for this study was tested using Smartpls4. The results showed that work balance had a positive and significant effect on employee job satisfaction at PT Honda Sanggar Laut Palopo, and organizational culture had a positive and significant effect on employee job satisfaction at PT Honda Sanggar Laut Palopo.
Pengaruh Live Streaming, Cash On Delivery (COD), dan Promo Gratis Ongkir Terhadap Keputusan Pembelian pada Shopee Fitriani Iskandar; Edi Maszudi; Samsinar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6711

Abstract

This study aims to determine the effect of live streaming, cash on delivery (COD) and free postage promos on purchasing decisions on Shopee. The population consists of Shopee application users in Palopo City. Research uses a quantitative approach. The sample in this study was obtained using the Conchran formula, determining the minimum sample number of 10 times the number of measurement items. The study used 20 indicators, so that the minimum number of samples was obtained (10 x 20 = 200). Data analysis techniques using SPSS 25. Then analyzed using multiple linear regression methods. Hypothesis testing with the F test to measure simultaneously and t tests to partially measure.
Implementasi Sistem Akuntansi Penjualan PT. Tunas Baru Sulawesi Fatihah Anggraeni Kautsar; Masnawaty S; Samsinar
BJRM (Bongaya Journal of Research in Management) Vol. 8 No. 2 (2025): 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.v8i2.883

Abstract

Penelitian ini bertujuan untuk menganalisis Sistem Informasi Akuntansi Penjualan pada PT. Tunas Baru Sulawesi pada tahun 2023. Fokus penelitian ini yaitu untuk menganalisis bagaimana Sistem Informasi Akuntansi Penjualan yang di lakukan di PT. Tunas Baru Sulawesi berdasarkan teori Mulyadi. Metode penelitian ini adalah deskriptif kualitatif. Data yang diperoleh dengan melakukan wawancara dan dokumentasi yang terkait dengan masalah yang diteliti. Hasil penelitian yang dilakukan menyimpulkan bahwa sistem akuntansi penjualan pada PT. Tunas Baru Sulawesi belum sepenuhnya sesuai dengan Standard Operational Procedure (SOP). Karena pencatatan laporan keuangan pada PT. Tunas Baru Sulawesi yang dilakukan tidak sesuai dengan teori menurut Mulyadi. Sistem Informasi Akuntansi Penjualan pada PT. Tunas Baru Sulawesi juga masih menggunakan Sistem Informasi Akuntansi yang manual atau belum terkomputerisasi dengan baik. Hal ini menunjukkan bahwa PT. Tunas Baru Sulawesi belum dapat meningkatkan pengendalian internal.
WHAT LECTURERS SAY: PERSPECTIVES ON MASTER STUDENTS' SPEAKING PROFICIENCY AT ONE PUBLIC UNIVERSITY IN JAMBI Samsinar; Muhklas Abrar; Ali
Language and Education Journal Vol. 10 No. 2 (2025): Language and Education Journal
Publisher : Universitas Islam Ogan Komering Ilir Kayuagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52237/lej.v10i2.293

Abstract

This study examines the lecturers' perceptions of the speaking skills of master's students in the English Education program at a public university in Jambi. It discusses how lecturers evaluate their students' speaking abilities, identifies the main strengths and weaknesses, and addresses the pedagogical and institutional implications within the context of academic discourse. Three lecturers participated in semi-structured interviews to supply data for a qualitative case study. The results reveal striking differences in student proficiency; some students struggled with fluency, a limited vocabulary, and a lack of confidence when speaking English, while others demonstrated confidence, communicative competence, and the ability to convey meaning successfully. The findings also reveal that lecturers tend to prioritize fluency and coherence over grammatical accuracy, employing adaptive teaching strategies such as code-switching, scaffolding, and encouraging feedback to meet the diverse needs of their student body. These results highlight the disparity between institutional expectations and actual student performance, as well as the need for stronger language support systems. Each of these insights underscores the importance of aligning student needs with instructional support in the EMI environment. Overall, the observations highlight the importance of aligning student needs with instructional support in the EMI context.
Pengaruh Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Khusnul Qhatima Nurfajra; Samsinar; Hajrah Hamzah
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.485

Abstract

Penelitian ini bertujuan : menganalisis pengaruh Good Corporate Governance (GCG) terhadap kinerja keuangan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Mekanisme GCG yang digunakan dalam penelitian ini meliputi kepemilikan institusional, dewan komisaris independen, dan komite audit. Kinerja keuangan diukur menggunakan Return on Assets (ROA). Populasi penelitian adalah 44 perusahaan sub sektor makanan dan minuman, dengan teknik purposive sampling diperoleh 26 perusahaan sebagai sampel penelitian. Data penelitian diperoleh dari laporan tahunan dan laporan keuangan perusahaan yang dipublikasikan melalui situs resmi BEI. Penelitian ini menggunakan pendekatan kuantitatif dengan metode dokumentasi terhadap laporan keuangan perusahaan. Analisis data dilakukan dengan analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis menggunakan SPSS. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan Dewan Komisaris Independen berpengaruh positif signifikan terhadap kinerja keuangan, sedangkan komite audit berpengaruh negatif signifikan. Secara simultan, kepemilikan institusional, dewan komisaris independen, dan komite audit berpengaruh signifikan terhadap kinerja keuangan. Dari ketiga variabel tersebut, dewan komisaris independen merupakan variabel yang paling dominan dalam memengaruhi kinerja keuangan perusahaan sub sektor makanan dan minuman di BEI.
Co-Authors Adriani, Ayu Afriany, Renny Ahmad Nashiruddin Mushoddiq Rahman Aldo Setiawan Ali Altri. Wahida Andi Faisal Andi Rizkiyah Hasbi Anisa Aprilia, Alifia Ardatulloh, Fouqi Arif, Novita Arisman Armalia, Yesi Azkia, Meira Putri Cholik, Saiful Nur Deny Hadi Siswanto Dunakhir, Samirah Edi Maszudi Fachry Abda El Rahman Faidah, Rani Nurul Fani Rahmasari Fatihah Anggraeni Kautsar Fitriani Iskandar Fitriono, Eko Nani Fouqi Ardatulloh Gianina Ramdhani Ginting, Chris Dayanti Hajrah Hamzah Hamzah, Linduaji Handayani, Andi Asti Hariany Idris Hariyani, Reni Haya, Nur Hendrawangsah, Tsabita Hidayat, Ahid Imran, Mita Pertiwi Indra Nur Aini Indrawati Indrawati Ismi Nur Maharani Azis Izmi, Suci Rabiatul Juniarti, Irma Khusnul Qhatima Nurfajra La Ode Santiaji Bande Luluk Rafidah 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 Muhklas Abrar Mukhammad Idrus Nani Fitriono, Eko Ningsih, Sri Mutiara Noviala, Arni Nur Afiah Nur Afiah, Nur Nur Nida Naziha Nur Wahyuni Nurachmah, Asri Essada Nuraisyiah Nurasizah, Nurasizah Nurfadilla Nurul Fadinah Nurwahida Permatasari, Dian Aflia Pitri Prasetio, Tio Puguh Wahyu Prasetyo Putu Arimbawa, Putu Qail Salam, Asdaqul Rafidah, Luluk Rudolf Sinaga S, Masnawaty S.Pd. M Kes I Ketut Sudiana . Sahade SALAMUN PASDA Salfianur Sangkala, Masnawaty Saputra, Renaldi Selvina Syam Sephiona Sitepu, Fransiska Tenri Awaru, Andi Umra Utami, Dian Gita Wegi Aswaya Weka Gusmiarty Abdullah, Weka Gusmiarty Windarto Yuli Astuti Yulianti Awalia Zailani