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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 Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Genius: Jurnal Ekonomi Dan Manajemen Rayah Al-Islam : Jurnal Ilmu Islam
Samsinar
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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.
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
Co-Authors Adriani, Ayu Afriany, Renny Ahmad Nashiruddin Mushoddiq Rahman 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 Elfrida, Erna 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 Nola 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 N, Irmawati 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 Reski Amalia, A. Anggi 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 sri yanti, sri Subede, Nurul Fadillah Tenri Awaru, Andi Umra Utami, Dian Gita wahyuni, delly Wegi Aswaya Weka Gusmiarty Abdullah, Weka Gusmiarty Winda Rahayu Windarto Yuli Astuti Yulianti Awalia Zahwa Rafika Zailani