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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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Economic Empowerment of Islamic Boarding School Based on Ecoprotection Daswan, Lestari; Samsinar; Siti Nur Annisa Aulia; Indra Nola
Genius: Jurnal Ekonomi Dan Manajemen Vol. 2 No. 01 (2025): Jurnal Ekonomi Dan Manajemen
Publisher : https://journal.metanusantara.com/jenius/index.php/jem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.010124/v5v9yr31

Abstract

The purpose of this study was to determine and understand the economic empowerment based on ecoprotection and the implementation of the ecoprotection economic system at the Tahfidz Baitul Qur'an Al Askar Kendari Islamic Boarding School. This study uses a qualitative descriptive method using data collection techniques through interview methods, observation and documentation. Data analysis techniques use data reduction, data presentation and drawing conclusions collected by the author for the purpose of solving a problem or to answer research questions. The findings of this investigation show that the Tahfidz Baitul Quran Al Askar Kendari Pesantren has empowered the pesantren economy by creating several business units according to the needs of the students by implementing three types of economic empowerment patterns applied by the pesantren, namely economic efforts centered on kyai, economic efforts of the pesantren to strengthen operational costs and economic efforts for students. The implementation of the ecoprotection economic system in the business unit of the Tahfidz Baitul Quran AL Askar Kendari Pesantren by not allowing external institutions or communities outside the Pesantren to carry out economic activities in order to provide students with both religious instruction and entrepreneurship skills or knowledge, all business units inside the Pesantren are exclusively owned by the school and run by the students themselves. The Pesantren community's welfare and its own economy can both benefit from the installation of this ecoprotection system
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 MODEL PEMBELAJARAN KOOPERATIF TIPE JIGSAW TERHADAP KEMAMPUAN PUBLIC SPEAKING SISWA KELAS XI JURUSAN AKUNTANSI SMK NEGERI 2 LUWU TIMUR Winda Rahayu; Sitti Hajerah Hasyim; Samsinar
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 6 No. 1 (2025): November
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/edunomia.v6i1.8204

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh model pembelajaran kooperatif tipe jigsaw terhadap kemampuan public speaking siswa kelas XI jurusan akuntansi SMKN 2 Luwu Timur. Variabel dalam penelitian ini yaitu model pembelajaran kooperatif tipe jigsaw sebagai variabel bebas (X) dan kemampuan public speaking sebagai variabel terikat (Y). Populasi dalam penelitian ini adalah seluruh siswa kelas XI Akuntansi SMK Negeri 2 Luwu Timur yang berjumlah 40 siswa, sedangkan sampel dalam penelitian ini diambil dengan menggunakan teknik total sampling sehingga keseluruhan populasi dijadikan sampel yakni sebanyak 40 orang. Teknik pengumpulan data yang digunakan adalah kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif, uji instrumen dan uji hipotesis dengan menggunakan SPSS 27 for windows.Berdasarkan analisis regresi linear sederhana diperoleh model pembelajaran kooperatif tipe jigsaw Y’ = 97,519+0,350X yang berarti model pembelajaran kooperatif tipe jigsaw berpengaruh positif terhadap kemampuan public speaking siswa yang mana tiap penambahan satu satuan model pembelajaran kooperatif tipe jigsaw maka nilai kemampuan public speaking mengalami peningkatan sebesar 0,350 satuan dan hasil uji-t diperoleh nilai signifikan 0,000<0,05 yang berarti variabel model pembelajaran kooperatif tipe jigsaw berpengaruh dan signifikan terhadap kemampuan public speaking siswa, dengan demikian hipotesis “diterima”. Sementara itu, hasil analisis koefisien determinasi (KD) diperoleh nilai r2 = 0,486 berarti bahwa pengaruh model pembelajaran kooperatif tipe jigsaw terhadap kemampuan public speaking sebesar 48,6 persen sedangakan 51,4 persen dipengaruhi oleh faktor lain yang tidak diteliti. This study aims to analyze the effect of jigsaw cooperative learning model on the public speaking abilities of class XI students majoring in accounting at SMKN 2 East Luwu. The population in this study was all students in class XI Accounting at SMK Negeri 2 East Luwu, totaling 40 students, while the sample in this study was taken using total sampling techniques, so that the entire population used as a sample was 40 people. The data collection techniques used are questionnaires and documentation. The data analysis techniques used are descriptive analysis, instrument tests and hypothesis tests using SPSS 27 for windows. The results of this study indicate that: (1) Based on simple linear regression analysis, it was obtained that the jigsaw type cooperative learning model Y' = 97.519+0.350X, which means that the jigsaw type cooperative learning model has a positive effect on students' public speaking abilities where for every additional unit of the jigsaw type cooperative learning model, the public speaking ability value increases by 0.350 units. (2) Based on the results of the t-test obtained a significant value of 0.000<0.05, which means that the jigsaw type cooperative learning model variable has a significant and influential effect on students' public speaking abilities, thus the hypothesis is "accepted". (3) Based on the results of the analysis of the coefficient of determination (KD) obtained a value of r2 = 0.486, meaning that the influence of the jigsaw type cooperative learning model on public speaking skills was 48.6 percent while 51.4 percent was influenced by other factors not studied.
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.
HUBUNGAN KUALITAS PELAYANAN TERHADAP KUNJUNGAN ULANG PASIEN RAWAT JALAN DI POLI PENYAKIT DALAM RSUD H. ABDUL MANAP KOTA JAMBI Azkia, Meira Putri; Sitepu, Fransiska; Samsinar
Journal of Hospital Administration and Management (JHAM) Vol 6 No 2 (2025): Journal of Hospital Administration and Management (JHAM)
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/jham.v6i2.632

Abstract

Quality health services are a major determinant of patient satisfaction and loyalty, including their decision to return to treatment. This study aims to determine the extent of the influence of service quality on the intention to revisit outpatients at the Internal Medicine Poly at RSUD H. Abdul Manap Jambi City. The study was conducted using a quantitative approach and cross-sectional design, involving 99 respondents who were selected incidentally. Data were collected through questionnaires and analyzed using the Chi-Square test. The results showed that three of the five dimensions of service quality had a significant relationship with the intention to revisit, namely (responsiveness) with a p value of 0.027, (assurance) with a p value of 0.000, and (empathy) with a p value of 0.003. While dimension (tangible) with a p value = 0.271 and (reliability) with a p value = 0.234 did not show a significant relationship. This finding confirms that the responsiveness of staff, the sense of security provided, and personal attention are very important in shaping patient loyalty. Therefore, improving the quality of service in these aspects needs to be a priority for the hospital in
Analisis Sistem Pengendalian Internal Pengelolaan Dana Haji Dan Umroh (Studi Kasus Pada PT. Zam-Zam Utama) N, Irmawati; Samsinar; Afiah, Nur
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.v6i2.509

Abstract

Tujuan dari penelitian ini untuk menganalisis Sistem Pengendalian Intermal Pengelolaan Dana Haji dan Umroh PT. Zam-Zam Utama. Variabel dalam penelitian ini adalah sistem pengendalian internal. Fokus penelitian ini adalah menganalisis sistem pengendalian internal terkait pengelolaan dana haji dan umroh pada PT. Zam-Zam Utama. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Teknik analisis data menggunakan analisis deskriptif kualitataif. Teknik ini dimulai dengan mengumpulkan data yang dibutuhkan berupa data dan informasi tentang sistem pengendalian internal pengelolaan dana, mengolah hasil wawancara dan dokumentasi, menganalisis data dengan menggunakan metode kualitatif untuk memahami proses pengendalian internal pengelolaan dana di PT. Zam-Zam Utama, dan menarik kesimpulan berdasarkan hasil analisis tersebut. Hasil penelitian menunjukkan bahwa sistem pengendalian internal pengelolaan dana haji dan umroh pada PT. Zam-Zam Utama telah diterapkan berjalan sesuai dengan lima komponen COSO dengan baik yaitu, kode etik karyawan, SK manajemen, struktur organisasi, Syarat dan Ketentuan Haji dan Umroh, Risiko yang berdampak pada pengelolaan dana, Bukti pemisahan tugas, Transaksi keuangan penerimaan dan pengeluaran, Brosur/Web informasi jamaah, dan laporan audit. Meskipun masih terdapat beberapa kelemahan seperti, tidak tersedianya dokumen prosedur terkait pengelolaan dana, karena tidak dapat dipublikasikan secara terbuka, belum adanya dokumen analisis risiko yang sistematis, evaluasi internal belum didokumentasikan secara formal.
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.
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