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All Journal Jurnal PAJAR (Pendidikan dan Pengajaran) Biosel: Biologi Science and Education JKIE (Journal Knowledge Industrial Engineering) Meraja journal Repertorium: Jurnal Ilmiah Hukum Kenotariatan Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Biogenerasi Indonesian Journal of Data and Science Shar-E: Jurnal Kajian Ekonomi Hukum Syariah KADARKUM: Jurnal Pengabdian Kepada Masyarakat Jurnal Kolaboratif Sains KHIDMAH: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan BEGAWE: Jurnal Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Syamsul
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Pengaruh Persepsi Pelaku Usaha Atas Tujuan Laporan Keuangan dan Pengetahuan Akuntansi Terhadap Penyusunan Laporan Keuangan Pada UMKM di Kecamatan Palu Barat : The Influence of Business Actors' Perceptions of the Purpose of Financial Reports and Accounting Knowledge on the Preparation of Financial Reports in MSMEs in West Palu District Nurul Vadya Rusli; Syamsul; Olivia H. Munayang
Jurnal Kolaboratif Sains Vol. 7 No. 3: MARET 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.62 KB) | DOI: 10.56338/jks.v2i1.846

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi pelaku usaha atas tujuan laporan keuangan dan pengetahuan akuntansi terhadap penyusunan laporan keuangan. Jenis data dalam penelitian ini adalah kuantitatif dengan menggunakan data primer yang didapatkan dengan cara menyebarkan kuesioner kepada responden. Populasi dalam penelitian ini yaitu UMKM yang berada di Kecamatan Palu Barat dan sampel yang digunakan sebanyak 42 UMKM yang didapatkan menggunakan rumus slovin. Teknik penarikan sampel dalam penelitian ini yaitu teknik nonprobability sampling dengan purposive sampling yang di pilih berdasarkan pertimbangan dari peneliti. Hasil dari penelitian ini menjelaskan bahwa variabel persepsi pelaku usaha atas tujuan laporan keuangan berpengaruh signifikan terhadap variabel penyusunan laporan keuangan sedangkan variabel pengetahuan akuntansi tidak berpengaruh signifikan terhadap variabel penyusunan laporan keuangan.
KONSORSIUM MIKROBA LINTAS KINGDOM DALAM BIOREMEDIASI LIMBAH CAIR DENGAN PENDEKATAN INTEGRATIF OMIK DAN EKOLOGI SINTETIS: SUATU LITERATURE REVIEW syamsul; Hala, Yusminah
Jurnal Biogenerasi Vol. 10 No. 4 (2025): Volume 10 nomor 4 tahun 2025 Terbit Oktober-Desember 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/biogenerasi.v10i4.7455

Abstract

Wastewater bioremediation demonstrates substantially improved performance when employing cross-kingdom microbial consortia, as bacteria, fungi, and microalgae complement one another in carrying out successive stages of organic and persistent pollutant degradation. This review summarizes current findings on the functional mechanisms of such consortia, including metabolic division of labor, metabolite exchange, enzymatic complementarity, and the role of biofilms in maintaining community stability. The literature indicates that cross-kingdom systems are highly effective in removing pollutants such as hydrocarbons, synthetic dyes, pharmaceuticals, nutrients, and microplastics. The integration of omics approaches provides a clearer understanding of the genes, metabolic pathways, and cellular activities involved in degradation processes. Synthetic ecology contributes to strengthening consortium design through spatial arrangement, directed functional roles, and controlled interspecies interactions. Overall, cross-kingdom microbial consortia supported by omics analyses and synthetic ecological concepts offer a solid foundation for developing more efficient and sustainable. wastewater bioremediation systems.
Information Extraction from Makassar Culinary Images Using Vision Transformers and Cahya GPT-2 (Visual Question Answering Case Study Sharief, Tirta Chiantalia; Hazriani; Syamsul; Anas; Yuyun
Indonesian Journal of Data and Science Vol. 6 No. 3 (2025): Indonesian Journal of Data and Science
Publisher : yocto brain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56705/ijodas.v6i3.357

Abstract

This study examines the development of a Visual Question Answering (VQA) system to extract information from images of Makassar culinary specialties by combining the Vision Transformer (ViT) and Cahya_GPT-2 models. The main objective is to integrate visual and natural language understanding so that computers can recognize visual objects (food images) and generate relevant text descriptions. The research method uses an experimental approach with a fine-tuning process of the pre-trained ViT model as a visual encoder and Cahya_GPT-2 as a text decoder. The dataset used includes images of Makassar culinary specialties such as Coto, Konro, Pisang Epe, Barongko, and Jalangkote with question and answer (QnA) annotations. Evaluation is carried out using the ROUGE metric to assess the semantic match between the model's answers and the actual answers. The results show that the developed multimodal model is able to accurately understand the image context with an average ROUGE-L score of 0.63, indicating a good level of closeness between the model's answers and the annotations. In conclusion, the combination of ViT and Cahya_GPT-2 can be an effective approach for natural language-based visual information extraction systems, especially in the Indonesian local culinary domain
DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON APPLICATIONS ARTICULATE STORYLINE 3 HUMAN COORDINATION SYSTEM MATERIAL Nurul Fadhilah H.M; Andi Tenri Ola Rivai; Syamsul
Jurnal PAJAR (Pendidikan dan Pengajaran) Vol. 7 No. 3 (2023): May
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/pjr.v7i3.9437

Abstract

This research is classified as Research and Development (R&D) and is based on the ADDIE development model, which consists of five stages: Analyze, Design, Develop, Implement, and Evaluate. The study aims to develop learning media and determine its validity, practicality, and effectiveness. The research was conducted at SMA Negeri 2 Takalar, specifically with Class XI Science 1, which consisted of 30 students. The results of the research indicate that the media achieved a validity score of 3.80, categorized as very valid. The practicality assessment showed that teacher responses rated the media at 95.31% and student responses at 85.18%, both categorized as very practical. In terms of learning outcomes, 27 out of 30 students (90%) achieved scores meeting the KKM target, while 3 students (10%) did not. The pretest average score was 28.13, whereas the posttest average score increased to 81.33. The calculated N-gain score was 0.72, which falls into the high category (0.7 ≤ g ≤ 1), indicating a significant improvement in student learning outcomes.
Mengukur Transparansi Pengelolaan Keuangan Desa: Studi Kasus Pada Desa-Desa di Kabupaten Sigi syamsul; Nurlailah; Arif Rahman
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 2 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2020
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i2.48

Abstract

Penelitian ini bertujuan mengukur tingkat transparansi pengelolaan keuangan desa. Penelitian ini dilakukan pada desa-desa yang terdapat di wilayah Kecamatan Sigi Biromaru dan Kulawi Selatan, Kabupaten Sigi. Data diperoleh melalui penyebaran kuisioner kepada pemerintah desa dan Badan Permusyawaratan Desa (BPD). Data yang diperoleh, kemudian dianalisis dengan pendekatan analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa rerata tingkat transparansi pengelolaan keuangan desa sebesar 70,53 persen, yang berarti termasuk dalam kualifikasi cukup substansial dan transparan. Temuan ini bermanfaat sebagai sumber rujukan bagi pemerintah daerah setempat maupun pihak terkait dalam rangka mendorong peningkatan transparansi pengelolaan keuangan desa di masa mendatang.
Penyuluhan Hukum Alas Hak Tanah dalam Penguatan Keamanan Hukum dan Pembangunan Ekonomi Desa Limbang Jaya II Kabupaten Ogan Ilir Sarah; Syahriati Fakhriah; Syamsul; M Adi Saputra; Firdaus Akbar
KADARKUM: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2026): Juni
Publisher : Fakultas Hukum Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/wwtwd329

Abstract

The issue of land ownership without valid legal basis remains a critical problem in rural areas, including Limbang Jaya II Village, Ogan Ilir Regency. The low level of legal literacy among rural communities regarding land certification has led to a high potential for agrarian disputes, weak legal certainty, and limited utilization of land as a productive economic asset. This community service activity aims to enhance public awareness and legal understanding of the importance of legal land ownership as a means to achieve legal security and support local economic development. The methods employed include legal counseling, interactive discussions, dispute resolution simulations, and administrative assistance related to land certification. The results indicate a significant improvement in participants’ understanding of the types of land rights, land certification procedures, and the economic benefits of certified land. Moreover, this activity encourages active participation from both community members and village officials in establishing an orderly and sustainable land governance system. Therefore, legal counseling on land ownership rights has proven to be an effective preventive strategy against agrarian conflicts and a means of empowering rural communities based on legal certainty. Keywords: land ownership rights; legal certainty; rural community empowerment; legal counseling; land certification
Analisis Sistem Pengendalian Internal Piutang Dagang Pada Pt. Celebes Multi Niaga: Analysis of the Internal Control System for Accounts Receivable at PT. Celebes Multi Niaga Sindi Latiang; Syamsul; Nurlailah; Nunung Apriani; Mariana
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.10280

Abstract

Penelitian ini bertujuan untuk mengetahui serta menganalisis sistem pengendalian internal piutang dagang pada PT. Celebes Multi Niaga. Jenis penelitian yang digunakan adalah penelitian kualitatif. Informan dalam penelitian ini terdiri atas informan utama, informan kunci, dan informan pendukung. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi, dan studi kepustakaan. Hasil penelitian menunjukkan bahwa pelaksanaan Standar Operasional Prosedur (SOP) pengendalian internal piutang dagang pada PT. Celebes Multi Niaga telah sesuai dengan komponen kerangka COSO, meliputi lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan.
PERTANGGUNGJAWABAN PIDANA TERHADAP PENGGUNA ASET KRIPTO DALAM TINDAK PIDANA PENCUCIAN UANG DI INDONESIA Syamsul; Raharjo, Suryawan
Meraja journal Vol 9 No 1 (2026): Vol 9 No 1 ( 2026 )
Publisher : P3M Stia Al Gazali Barru and Meraja media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33080/mrj.v9i1.490

Abstract

[Full Paper] to pdf Copyright (c) 2026 Meraja journal
UPAYA RENVOI TERHADAP KESALAHAN PENGETIKAN MINUTA AKTA YANG DI BUAT OLEH NOTARIS Syamsul; Fakhriah, Syahriati; Dela Rahma Zahra
Repertorium: Jurnal Ilmiah Hukum Kenotariatan Vol. 14 No. 1 (2025): Repertorium
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/rpt.v14i1.4753

Abstract

Penelitian ini bertujuan untuk menganalisis mekanisme dan prosedur renvoi terhadap kesalahan pengetikan pada minuta akta yang dibuat oleh Notaris. Kesalahan pengetikan dalam akta Notaris dapat mengakibatkan konsekuensi hukum yang serius, termasuk potensi sengketa antara pihak-pihak terkait dan kerugian finansial. Metode penelitian yang digunakan adalah pendekatan yuridis normatif dengan dukungan data empiris melalui wawancara dengan praktisi notariat serta observasi lapangan di beberapa kantor Notaris. Hasil penelitian menunjukkan bahwa terdapat beberapa langkah penting dalam proses renvoi, yaitu: (1) identifikasi jenis kesalahan (substansial atau non-substansial), (2) pembetulan dilakukan di hadapan para pihak terkait untuk memastikan transparansi, dan (3) pencatatan perubahan dalam berita acara pembetulan disertai tanggal dan nomor aktanya. Penelitian ini juga menemukan bahwa banyak praktisi belum sepenuhnya memahami tata cara pelaksanaan renvoi sesuai dengan ketentuan Undang-Undang Nomor 2 Tahun 2014 tentang Jabatan Notaris (UUJN), sehingga berpotensi menimbulkan masalah lebih lanjut. Lebih jauh lagi, hasil analisis menunjukkan bahwa ketidakpatuhan terhadap prosedur dapat mengubah status legalitas dokumen menjadi tidak sah secara hukum jika tidak ditangani dengan benar. Oleh karena itu, pemahaman mendalam mengenai prosedur renvoi sangat penting bagi Notaris untuk meningkatkan keakuratan dokumen dan meminimalisir risiko hukum. Dengan demikian, hasil penelitian ini diharapkan dapat memberikan kontribusi signifikan terhadap pengembangan teori hukum di bidang kenotariatan serta memperluas pemahaman masyarakat tentang pentingnya keakuratan minuta akta sebagai bagian dari praktik hukum yang baik. Kata Kunci: Renvoi, Kesalahan Pengetikan, Akta Notaris, Prosedur Hukum, Kenotariatan This research aims to analyze the mechanisms and procedures for renvoi (correction) of typographical errors in notarial deeds created by notaries. Typographical errors in notarial acts can lead to serious legal consequences, including potential disputes between involved parties and financial losses. The research employs a normative legal approach supported by empirical data gathered through interviews with notarial practitioners and field observations at several notary offices. The findings indicate that there are several critical steps in the renvoi process: (1) identifying the type of error (substantial or non-substantial), (2) making corrections in the presence of relevant parties to ensure transparency, and (3) documenting changes in a correction report accompanied by date and deed number. The study also reveals that many practitioners do not fully understand how to implement renvoi procedures according to Law No. 2 of 2014 on Notary Positions (UUJN), which may lead to further complications. Furthermore, analysis shows that non-compliance with these procedures can render documents legally invalid if not addressed correctly. Therefore, a deep understanding of renvoi procedures is crucial for notaries to enhance document accuracy and minimize legal risks. Consequently, this research is expected to make significant contributions toward developing legal theory in the field of notarization as well as expanding public understanding of the importance of accurate minute deeds as part of sound legal practice. Keywords: Renvoi, Typographical Errors, Notarial Deeds, Legal Procedures, Notarial Law
Co-Authors Abdul Jafar Abdul Wahid Anas Andi Cakra Yusuf Andi Tenri Ola Rivai Anhar, Nurfadilah ARIF RAHMAN Asis, Amaliah Arfina Dela Rahma Zahra Emmi Azis Erwin Fakhriah, Syahriati Firdaus Akbar Fuldiaratman Giska Nur Anisa Hazriani Ilyas Ismail Irma Irma Rosani Ismail JAMILAH Lince Bulutoding M Adi Saputra Mariana Meyfi Wulandari Muhammad Fajrin Adnan Muhammad Irhas, Muhammad Muliana Nunung Apriani Nur, Ayu Nadya Nurlailah Nurul Fadhilah H.M Nurul Vadya Rusli Olivia H. Munayang Putri Widia Ashari Raharjo, Suryawan Rasid, Ratnawati Saiful Muchlis Sakka Sarah Sarah Qosim Sesilia Readywati Simarmata Sharief, Tirta Chiantalia Sindi Latiang Syahriati Fakhriah Taufik, Ainul Uyuni Yusminah Hala Yusnaidar Yusnaidar Yuyun