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All Journal YUME : Journal of Management Eksos JAKED Penamas: Journal of Community Service Kapuas Celebes Journal of Community Services Journal Social Engagement: Jurnal Pengabdian Masyarakat
Mahyus, Mahyus
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Penerapan PSAK Nomor 71 pada Kinerja Perbankan Indonesia yang Terdaftar di BEI Fiorintari, Fiorintari; Widodo, Agus; Mahyus, Mahyus; Sari, Wida Arindya
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.647

Abstract

This research was motivated by changes in the implementation of PSAK in the banking world, which initially used PSAK 50 and 55, then replaced with PSAK 71 to calculate the CKPN. This research aims to determine the effect of implementing PSAK 71 on CKPN on the performance of banks listed on the Indonesia Stock Exchange (BEI). This new policy standard for implementing PSAK 71 begins in 2020 and has an impact on CKPN and non-performing loans in a bank. Problematic credit can cause potential losses to banks. This research was conducted on banks in Indonesia and registered on the IDX. This study uses a quantitative approach. The data collection techniques used are documentation studies and library methods. The implementation of PSAK 71, which is proxied by CKPN, has a significant negative effect (0.010) on the profitability of banking companies with the largest assets in Indonesia which are listed on the BEI in 2019-2022. CKPN is formed in anticipation if the debtor (borrower) experiences default in the future during the loan period. The implementation of PSAK 71 requires banks to increase reserves (CKPN). This CKPN is recognized as a company expense. As the company's operational expenses increase, the company's profitability (ROA) decreases.
Pelatihan Akuntansi Keuangan Daerah bagi Guru Akuntansi SMK Se-Kabupaten Mempawah Mustafa, Bob; Kusmana, Endang; Ardhi, Qisthi; Dewi, V. Ananta Wikrama Tungga; Perdhiansyah, Perdhiansyah; Noor, Uray M.; Khamim, Khamim; Mahyus, Mahyus
Kapuas Vol. 3 No. 1 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i1.518

Abstract

This Community These Community Service Activities were initiated by the UPPM Team Accounting Department after coordinating with the Principal of SMKN 1 Mempawah Hilir in April 2022. The results of an initial survey via questionnaire of 8 accounting teachers in the Financial and Institutional Accounting Expertise Program showed that teachers still lack understanding of financial accounting area, as important material in learning Accounting Practicum for Government Agencies/institutions which focuses on recording transactions and completing the accounting cycle of Regional Work Units (SKPD). This is indicated by the fact that most of the accounting teachers in the Institutional Accounting and Finance Expertise Program do not understand the types of source documents for recording transactions and techniques for recording transactions, as well as completing the SKPD accounting cycle. The solution offered by the UPPM Team of the Accounting Department to solve partner problems is to organize Regional Financial Accounting Training for Accounting Teachers at Vocational Schools throughout Mempawah Regency. The target of this activity is that 12 teachers who teach in the Institutional Accounting and Financial Expertise Program in Mempawah Regency can record transactions and complete SKPD accounting cycles, making it easier for teachers to teach every material in the Accounting Practicum subject for Government Agencies/Institutions to students in their schools. each. This training will be held on Monday, October 3, 2022 in the Lab Room. Computer SMK Negeri 1 Mempawah Hilir. This training was attended by 12 accounting teachers from SMK Negeri 1 Mempawah Hilir and SMK Negeri Sungai Kunyit. Activities run smoothly from 08.30 – 16.00 WIB. After attending the training, there was a significant difference in the level of understanding of the participants compared to before attending the training. Participants' knowledge of regional financial accounting increased, as well as skills in carrying out the practice of preparing SKPD financial reports. This shows that the training was carried out effectively. Hopefully the results of this training activity will be useful for teachers in transferring knowledge to their students in the Accounting Practicum subject for Government Agencies/Institutions in their respective schools. Before the event was closed, the PPM Team of the Polnep Accounting Department handed over 12 textbooks to the participants. The session of presenting souvenirs to the Principal of SMK Negeri 1 Mempawah Hilir and taking a group photo ended this activity.
Instrumen Survei Kepuasan Mahasiswa Berbasis Kriteria Unggul Lamemba: Pengembangan Dan Validasi Wahyudi, Wahyudi; Arianto, Arianto; Mahyus, Mahyus; Zawitri, Sari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4230

Abstract

This study aims to develop and test the validity and reliability of a student satisfaction survey instrument at Politeknik Negeri Pontianak, focusing on three main dimensions: Academic Services, Administrative Services, and Other Services. The analysis method employed is Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between items and the measured dimensions. The findings indicate that most items demonstrate good reliability, as shown by Cronbach’s Alpha values above 0.9 for all dimensions. However, issues with discriminant validity were identified, particularly in the Administrative Services dimension, which requires further review. Some items with low outer loading values are suggested for revision or removal. Additionally, model fit analysis results reveal that, although the model shows adequate performance, further improvements are necessary to enhance the overall model fit. This study makes an important contribution to the development of a more effective survey instrument for measuring student satisfaction while offering insights for educational institutions to enhance their services. The implications of this research suggest the need for continuous evaluation of the instrument and the use of larger samples in future studies to improve the generalizability of the findings. Keywords: Student Satisfaction Survey, Academic Services, Data Quality Testing, Construct Validation, PLS-SEM, Reliability, Validity.
Pengaruh Strategi Promosi Sosial Media Instagram Terhadap Keputusan Pembelian Enak Sayang Kedai di Kota Makassar Mahyus, Mahyus
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.1555

Abstract

Abstrak Penelitian ini untuk menguji dan menganalisis : (1) Untuk mengetahui pengaruh strategi promosi sosial media instagram terhadap keputusan pembelian pembelian Enak Sayang Kedai di Kota Makassar. (2) Untuk mengetahui seberapa besar kontribusi pengaruh strategi promosi sosial media instagram terhadap keputusan pembelian Enak Sayang Kedai di Kota Makassar.Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan teknik pengumpulan data menggunakan ilmu pasti yaitu melalui observasi, kuesioner dan dokumentasi yang teknik analisis datanya menggunakan analisis regresi linear sederhana yang dilaksanakan pada bulan Desember 2021 sampai bulan Januari 2022.Hasil penelitian menunjukkan bahwa : (1) Strategi promosi mempunyai pengaruh yang signifikan terhadap keputusan pembelian Enak Sayang Kedai, dengan t hitung = 13,594 > t tabel 2,01063 dan signifikansi 0,000 (2) hubungan antara intensitas strategi promosi terhadap keputusan pembelian Enak Sayang Kedai sebesar 0,794 yang artinya 79% pengaruh strategi promosi mempengaruhi keputusan pembelian Enak Sayang Kedai, dan sebesar 21% dipengaruhi oleh variabel lain. Kata Kunci : Strategi Promosi; Keputusan Pembelian; Enak Sayang Kedai
Insan Muda berjiwa Enterpreneurship dalam kegiatan Bissmart Launching Produk dan Pelatihan Kewirausahaan Muliati, Muliati; Kasim, Hermawaty Remba; Mahyus, Mahyus; Nadhar, Muhammad
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1148

Abstract

Pengetahuan dan skill adalah tonggak utama ketika mahasiswa mencari kerja di masa depan. Saat ini perekonomian di Indonesia saat ini tidak stabil yang dipengaruhi beberapa aspek salah satunya dampak COVID 19. Dalam membantu pertumbuhan perekonomian ada beberapa aspek masyarakat seperti berwirausaha, Adanya UMKM, rasio kewirausahaan Indonesia saat ini dinilai masih kecil jika dibandingkan dengan Negara-negara lain di dunia. Generasi mudalah harapan dalam menumbuhkan perekonomian di Indonesia, setiap mahasiswa memiliki pola pikir yang unggul dalam menciptkan inovasi dalam berwirausaha, Jiwa Entrepreneur yang membangun rasa semangat seorang mahasiswa. Maka dari itu mahasiswa harus mendapatkan wadah pengetahuan dalam memulai jiwa enterepeneur, meningkatkan minat dan bakat dalam berwirausaha dan memiliki jiwa entrepreneurship. Melalui kegiatan pengabdian kepada masyarakat menjadi wadah bagi mahasiswa dalam menumbuhkan jiwa entrepreneur, meningkatkan minat dan bakat dalam dunia wirausaha, dengan menggelar kegiatan yang bernama “ BISS MART ” ( Bussiness Mart) dengan Tema “Insan Muda Berjiwa Entrepreneurship dalam Kegiatan : Bissmart Launching Produk dan Pelatihan Kewirausahaan.
Workshop Big Data Analysis bagi Mahasiswa Akuntansi di Kota Pontianak: Upaya Peningkatan Aplikasi Teknik Rasio dan Indeks Keuangan Indriani, Ika Kurnia; Prasetyo, Henri; Cahyowati, Anik; Widodo, Agus; Nugroho, Yohanes Adi; Perdhiansyah, Perdhiansyah; Rukmi, Murti Puspita; Nur, Uray M.; Soraya, Soraya; Mahyus, Mahyus
Penamas: Journal of Community Service Vol. 5 No. 1 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i1.1680

Abstract

Big data has become a new phenomenon amidst the development of technology and easy access to information. This condition significantly affects research in the field of accounting. Accounting students are academics who have the opportunity to conduct quantitative research. Ratio and index techniques are one step in utilizing the ease of accessing financial reports. However, there are still many accounting students who have not utilized big data due to a lack of knowledge. The purpose of this workshop is to introduce how to use big data analysis techniques easily and quickly. This workshop was held to improve the analytical skills of accounting students with financial data. The evaluation method uses a rubric for assessing financial report analysis practicums. The results of this community service have succeeded in increasing students’ insight and statistical analytical skills using the Microsoft Excel program. A total of 10 participants have applied ratio and index techniques and have completed calculations for 558 municipal financial data in Indonesia.
Kelas Pendidikan Kesehatan Mental Untuk Remaja Mahyus, Mahyus; Susi, Susi; Ramadhan, Syahrul; Fitalia, Fitalia; Asyiah, Nur Fadillah; Rasyid, Naila Abd
Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2025): Mei 2025
Publisher : Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Mental health education classes for teenagers aim to raise awareness and understanding of the importance of mental well-being. These programs provide knowledge about stress, anxiety, and depression, while teaching skills to manage emotions, build resilience, and communicate effectively. Activities are conducted through interactive discussions, simulations, and group work to encourage student participation. This community service activity aims to improve mental health literacy among students of school MAN 3 Makassar. The program led to increased student knowledge, reduced stigma around mental health, and positive behavioral changes. Participants also reported better emotional and social coping skills. Although the program faced some challenges, it showed strong potential for future development. These classes are expected to foster a more supportive school environment and help students become mentally and emotionally healthier individuals. Overall, this initiative represents a strategic effort to prepare a young generation that is more resilient and aware of mental health issues. Keywords: Health Education; Mentally Health; Adolescents Abstrak Kelas pendidikan kesehatan mental untuk remaja bertujuan meningkatkan kesadaran dan pemahaman tentang pentingnya kesejahteraan mental. Program ini memberikan pengetahuan tentang stres, kecemasan, dan depresi, sekaligus mengajarkan keterampilan untuk mengelola emosi, membangun ketahanan, dan berkomunikasi secara efektif. Kegiatan dilakukan melalui diskusi interaktif, simulasi, dan kerja kelompok untuk mendorong partisipasi siswa. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi kesehatan mental di kalangan pelajar sekolah MAN 3 Kota Makassar. Program ini berhasil meningkatkan pengetahuan siswa, mengurangi stigma terhadap kesehatan mental, serta memicu perubahan perilaku positif. Peserta juga melaporkan kemampuan yang lebih baik dalam menghadapi tantangan emosional dan sosial. Meskipun program menghadapi beberapa tantangan, hal ini menunjukkan potensi besar untuk pengembangan di masa depan. Kelas ini diharapkan dapat menciptakan lingkungan sekolah yang lebih mendukung dan membantu siswa menjadi individu yang lebih sehat secara mental dan emosional. Secara keseluruhan, inisiatif ini merupakan upaya strategis untuk mempersiapkan generasi muda yang lebih tangguh dan sadar akan isu kesehatan mental. Kata Kunci: Pendidikan Kesehatan; Kesehatan Mental; Remaja 
Promosi Kesetaraan Gender dan Penghapusan Diskriminasi Mahyus, Mahyus; Wahida, Nur; Putriani, Putriani; Fatima, Siti; Faisal, Muh.
Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025): September 2025
Publisher : Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kesetaraan gender merupakan prinsip dasar dalam perlindungan hak asasi manusia dan pencapaian pembangunan yang inklusif. Namun, diskriminasi berbasis gender masih menjadi tantangan global yang kompleks dan multidimensional. Artikel ini bertujuan untuk menganalisis upaya promosi kesetaraan gender serta strategi penghapusan diskriminasi terhadap kelompok rentan, khususnya perempuan. Melalui pendekatan deskriptif-kualitatif dan studi pustaka, artikel ini mengkaji bentuk-bentuk diskriminasi gender yang terjadi dalam bidang pendidikan, ketenagakerjaan, dan partisipasi politik. Ditemukan bahwa ketimpangan struktural, budaya patriarki, serta lemahnya implementasi kebijakan menjadi faktor utama yang menghambat terciptanya keadilan gender. Artikel ini juga mengulas berbagai inisiatif nasional dan internasional dalam mendorong kesetaraan, termasuk pendidikan gender, advokasi hukum, dan pemberdayaan ekonomi. Hasil kajian menunjukkan bahwa promosi kesetaraan gender membutuhkan sinergi lintas sektor dan perubahan paradigma di tingkat masyarakat. Dengan demikian, penghapusan diskriminasi gender bukan hanya tanggung jawab negara, tetapi juga memerlukan partisipasi aktif dari seluruh elemen masyarakat. Kata Kunci: kesetaraan gender, diskriminasi, hak asasi manusia, pemberdayaan, pembangunan inklusif
Penerapan Etika Bisnis Dalam Transaksi Jual Beli Di Pasar Tradisional Terong Kota Makassar Rosalina, Lewi; Mahyus, Mahyus
YUME : Journal of Management Vol 6, No 3 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i3.6277

Abstract

Tujuan dari penelitian ini adalah Untuk mengetahui Penerapan etika bisnis dalam transaki jual beli di Pasar Terong Kota Makassar dan untuk mengetahui Faktor yang mendorong penerapan etika bisnis dalam transaksi jual beli di Pasar Terong Kota Makassar.Jenis penelitian ini menggunakan metode deskriptif kualititatif, jenis data peneliti lakukan adalah data primer dan data sekunder dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi dengan analisis data yang digunakan reduksi kata, penyajian data, penarikan dan kesimpulan.Hasil penelitian ini dapat disimpulkan bahwa, penerapan etika bisnis yang dijalankan di pasar tradisional Terong Kota Makassar belum sepenuhnya dijalankan, karena hanya indikator hukum yang sudah dijalankan dengan baik. Sementara indikator ekonomi dan indikator etika belum seperti di harapkan dan dilakukan oleh pedagang di pasar terong. Adapun faktor yang mempengaruhi Penerapan etika bisnis yang dijalankan di Pasar Terong Kota Makassar sepenuhnya belum dijalakan terutama dari segi perilaku, dan pengetahuan yang masih mementingkan keuntungan semata. Kata Kunci: Etika Bisnis, Jual Beli, Pasar Tradisional
Co-Authors Agus Widodo Ardhi, Qisthi Arianto Arianto Asyiah, Nur Fadillah B2092151009, PERDHIANSYAH Bob Mustafa Cahyowati, Anik Dewi, V. Ananta Wikrama Tungga Faisal, Muh. FATIMA, SITI Fiorintari, Fiorintari Fitalia, Fitalia Indriani, Ika Kurnia Kasim, Hermawaty Remba Khamim, Khamim Kusmana, Endang Muliati Muliati, Muliati Murti Puspita Rukmi Nadhar, Muhammad Noor, Uray M. Nur, Uray M. Prasetyo, Henri Putriani, Putriani Rasyid, Naila Abd Rosalina, Lewi Sari, Wida Arindya Soraya Soraya susi susi Syahrul R, Syahrul Wahida, Nur Wahyudi Wahyudi Yohanes Adi Nugroho Zawitri, Sari