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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
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Pengaruh Penerapan E-filing Dalam Upaya Peningkatan Kepatuhan Wajib Pajak Orang Pribadi (Studi kasus Pada KP2KP Bontosunggu Kabupaten Jeneponto) sri yanti, sri; Samsinar; Ryketeng, Masdar
Bongaya Journal of Research in Accounting (BJRA) Vol. 9 No. 1 (2026): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v9i1.923

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan e-filing terhadap kepatuhan Wajib Pajak orang pribadi di KP2KP Bontosunggu Kabupaten Jeneponto. Variabel penelitian ini adalah Kepatuhan Wajib Pajak sebagai variabel terikat (Y) dan Penerapan E-Filing sebagai variabel bebas (X). Populasi dalam penelitian ini adalah seluruh Wajib Pajak Orang Pribadi yang terdaftar sebagai Wajib Pajak di KP2KP Bontosunggu, sedangkan sampel dalam penelitian ini sebanyak 100 responden yang ditentukan berdasarkan rumus slovin dan dipilih menggunakan metode accidental sampling. Teknik pengumpulan data dilakukan melalui kuesioner dan dokumentasi. Sementara itu, teknik analisis data dilakukan menggunakan regresi linier sederhana dengan bantuan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa penerapan sistem e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di KP2KP Bontosunggu Kabupaten Jeneponto.  
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN PADA COFFEE SHOP RUANG IDAMAN DI MAKASSAR Zahwa Rafika; Hariany Idris; Samsinar
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 2 (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.v9i2.938

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan SAK EMKM dalam penyusunan laporan keuangan pada Coffee Shop Ruang Idaman di Makassar. Penelitian menggunakan metode deskriptif kualitatif dengan teknik observasi, dokumentasi, dan wawancara sebagai sumber pengumpulan data.Hasil penelitian menunjukkan bahwa penyusunan laporan keuangan Coffee Shop Ruang Idaman masih belum sesuai dengan SAK EMKM. Hal ini terlihat dari ketidakteraturan pencatatan transaksi, tidak adanya pencatatan seluruh siklus akuntansi, serta tidak tersusunnya laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan (CALK) sebagaimana diwajibkan dalam SAK EMKM. Kondisi tersebut menyebabkan pemilik usaha belum dapat menilai tingkat kinerja keuangan, maupun perkembangan usahanya. Hal ini menunjukkan bahwa usaha mikro Coffee Shop Ruang Idaman belum menerapkan SAK EMKM dalam penyusunan laporan keuangannya, sehingga diperlukan peningkatan pemahaman akuntansi agar pelaku UMKM mampu menghasilkan laporan keuangan yang akuntabel dan sesuai standar.
Pengaruh Kegiatan Ekstrakurikuler Pramuka Terhadap Kedisiplinan Siswa Kelas X Di SMKN 6 Makassar Indra Nur Aini; Hariany Idris; Samsinar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5439

Abstract

This research aims to determine the influence of scout extracurricular activities on student discipline. The variables in this research are scout extracurriculars as the independent variable and student discipline as the dependent variable. The population of this research was all accounting students in class X at SMKN 6 Makassar. The sampling technique uses Simple Random Sampling technique, samples from the population are obtained from part of the population with a sample of 36 students. The data collection techniques used are observation, questionnaires and documentation. The data analysis techniques used are descriptive percentage analysis, instrument testing and hypothesis testing. Based on the results of the data analysis that has been carried out, the descriptive analysis results for scout extracurricular activities were 66.80 percent which is classified as good and student discipline was 66.05 percent which is classified as good. From the results of a simple linear regression analysis, it was obtained that scout extracurricular Y = 8,434 + 0.896, which means that for every additional 1 scout extracurricular value, the student's discipline score increased by 0.896. The results of the analysis of the coefficient of determination (r2) obtained a value of (r2) = 0.614 or 6%, which means that scout extracurricular activities contributed 6 percent to student discipline and the remaining 94 percent was influenced by other factors. Meanwhile, from the results of the t-test analysis, a significant value of 0.000 <0.05 was obtained, which means that the scout extracurricular variable has a significant effect on student discipline, thus the hypothesis is accepted.
Manajemen Pendidikan Madrasah Aliyah di Pondok Pesantren ‘Ibadurrahman Nunukan Fitriono, Eko Nani; Fouqi Ardatulloh; Anisa; Sephiona; Luluk Rafidah; Samsinar
Rayah Al-Islam Vol. 9 No. 2 (2025): Rayah Al-Islam: Jurnal Ilmu Islam April 2025
Publisher : Institut Muslim Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37274/rais.v9i2.277

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 research method used in this study is qualitative research, with a field study approach.  The research data is sourced from document and interview data. Data collection techniques were carried out observation, interviews and document analysis. The data analysis technique carried out is a descriptive analysis technique. 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.
PENGARUH JUMLAH RESEP HARIAN TERHADAP PEMAKAIAN OBAT ESENSIAL DI PUSKESMAS PUTRI AYU KOTA JAMBI wahyuni, delly; Elfrida, Erna; Samsinar
Journal of Hospital Administration and Management (JHAM) Vol 7 No 1 (2026): 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.v7i1.849

Abstract

The availability and utilization of essential medicines are important indicators of pharmaceutical service quality in primary health centers. The increase in patient visits leads to a higher number of daily prescriptions which may affect essential medicine utilization. This study aimed to analyze the effect of daily prescription quantity on essential medicine utilization at Putri Ayu Primary Health Center, Jambi City. This research used a quantitative observational analytic design. Secondary data were obtained from daily prescription reports and essential medicine utilization reports from January–November 2025. Total sampling technique was applied. Data were analyzed using normality test, linearity test, heteroscedasticity test, simple linear regression, t-test, and coefficient of determination at a significance level of 0.05. The results showed that daily prescription quantity had a significant effect on essential medicine utilization (p < 0.05). The coefficient of determination indicated that variation in essential medicine utilization could be explained by daily prescription quantity. The most frequently used essential medicines were Paracetamol, Amoxicillin, and Ibuprofen. It is concluded that daily prescription quantity significantly influences essential medicine utilization; therefore, medicine planning should consider prescription trends to prevent stock shortages or overstock.
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