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All Journal Jurnal Media Wahana Ekonomika BJRA (Bongaya Journal of Research in Accounting) Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Al-Kharaj: Journal of Islamic Economic and Business DWIJENAGRO: JURNAL ILMIAH Jurnal Aktiva : Riset Akutansi dan Keuangan JAGO TOLIS : Jurnal Agrokompleks Tolis International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Window of Nursing Journal JANITA International Journal of Public Health Excellence (IJPHE) Pusaka : Journal of Tourism, Hospitality, Travel and Business Event International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Informatika dan Multimedia Postgraduate Management Journal International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Fusion : Jurnal Pengabdian Kepada Masyarakat MEDALION JOURNAL: Medical Research, Nursing, Health and Midwife Participation Journal of Multidisciplinary Science: MIKAILALSYS Jurnal Kebidanan : Jurnal Ilmu Kesehatan Budi Mulia Lentera Jurnal Ekonomi, Bisnis, dan Humaniora Triwikrama: Jurnal Ilmu Sosial UPMI Proceeding Series Journal English Education, Linguistics and Literature Journal Journal Customary Law Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Dirosah Islamiyah Gudang Jurnal Pengabdian Masyarakat ENCOMMUNICATION: Journal of Communication Studies Prosiding Seminar Nasional Fakultas Tarbiyah dan Ilmu Keguruan UIAD WISDOM : Jurnal Pengabdian Kepada Masyarakat Wisdom Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research International Journal of Community Services Mandalika Journal of Community Services Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) International Journal of Multidisciplinary Reseach Abdi Ilmiah Untuk Masyarakat
Nurmala
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“Pasang”, Knowledge and Implementation of Local Wisdom in The Kajang Traditional Forest Area, South Sulawesi Nurmala; Muh. Dassir; Supratman
Pusaka : Journal of Tourism, Hospitality, Travel and Business Event Vol. 4, No 1 February (2022)
Publisher : Politeknik Pariwisata Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/pusaka.v4i1.151

Abstract

The Kajang tribe as a cultural and environmental tourism destination is a community of indigenous people who live in harmony with nature by having the life principle of "Kamase mase" (unpretentious) and are firm on the "Pasang" (message) of the ancestors. "Pasang" is a way of life for indigenous peoples originating from Turiek A'ra'na (the creator) which was passed down to Tu Mariolo (the first person). The core of "pasang", is to maintain and preserve the forest for a better life and more prosperous. The purpose of this research is to analyze the type of “pasang” as local knowledge and implementation of forest conservation in the Customary Areas. Data was collected through field observations and in-depth interviews with participants and key informants consisting of; 1) Customary Leaders, Ammatoa, 2) Customary Stakeholders, 3) Village Heads, 4) Non-Governmental Organizations, 5) indigenous peoples. The results showed that knowledge of local wisdom for forest conservation and management contained several "pasang". “Pasang” as Knowledge of local wisdom is implemented in the form of forest management zoning. The customary forest is divided into three zones; 1) core zone or sacred forest (borong karamaka or borong lompoa); 2) buffer zone, limited production forest (borong battasayya), and 3) utilization zone (borong Luarayya). The three forest zones have different functions and uses in Ammatoa supervision.
The Effect of Work-Life Balance and Work Environment on Employee Job Satisfaction at PT Honda Sanggar Laut Palopo Nurmala; Muhammad Kasran; Adil Basir
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.v7i1.6504

Abstract

An imbalance in work-life balance can lead to decreased health and quality of work. A healthy work environment also plays an important role in increasing productivity and job satisfaction. This study aims to test the influence of work-life balance and work environment on employee job satisfaction at PT Honda Sanggar Laut Palopo. In this study,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 was 60 employees of PT. Honda Sanggar Laut Palopo. The sample in this study was 50 employees of PT. Honda Sanggar Laut Palopo. Data collection was carried out using a google form through the distribution of questionnaires to respondents who were measured, each item was scored on a Likert scale where each question was scored from (1) to (5). The technical analysis of this research data was tested using Smartpls4.The results of this study indicate that work-life balance has a positive and significant influence on the job satisfaction of employees of PT Honda Sanggar Laut Palopo and the work environment has a positive and significant influence on the job satisfaction of employees of PT Honda Sanggar Laut Palopo.
GILLNET FISHING GEAR ASSEMBLY MANAGEMENT FOR COASTAL FISHERMEN Sullaida; Jamilah; Nurmala; Suhardanil; Yusril Riza Mahendra
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 2 (2023): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i2.767

Abstract

The success of fishing is influenced by several factors, namely knowledge about the fishing ground, fish behavior, fishing methods and techniques, and the fishing gear used. Gill nets (gill nets) are environmentally friendly fishing gear, protect marine habitats, and can be developed as fishing gear on a commercial scale. However, not all fishermen can make gill nets. Service activities are carried out aiming to provide education to fishermen in the form of activities to design, assemble, operate surface gill nets. Community service activities were carried out in Kampung Jawa, Banda Sakti District, North Aceh Regency using the Focus Group Discussion (FGD) method and demonstrations. Gillnet has good prospects to be developed as a commercial fishing gear because raw materials are easy to obtain and can be used independently or in groups. This community service activity shows a success rate of 96%, this is shown by the ability of coastal fishermen to easily make GillNet and to do it in groups. Every stage of community service activities can be followed properly, even fishermen hope that this activity can be continued by making other fishing gear. Through this activity, it is hoped that fishermen will have the knowledge, skills and attitudes in running capture fisheries entrepreneurship, especially gill nets, considering that gill net fishing gear has a great opportunity to be developed in the coastal area of Lhokseumawe City.
COMMUNITY EMPOWERMENT THROUGH THE USE OF DRY COCONUT COIR INTO HANGING FLOWER POTS IN ULEE PULO VILLAGE DEWANTARA DISTRICT, ACEH UTARA DISTRICT Nurmala; Jamilah; Sullaida; Cut Safani; Fatiya Azzahra
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 2 No. 3 (2022): November 2022 - February 2023
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v2i3.669

Abstract

The opportunity to develop coconut agribusiness into high economic value products is very large. The harvested coconut parts are copra, coconut cough and coconut husk. Dried coconut coir can be processed into hanging flower pots that can be sold at a price range of Rp. 15,000/unit up to Rp. 40,000/unit. The service activity aims to provide training on the use of dried coconut coir into hanging flower pots followed by 25 young women and housewives in Ulee Pulo Village, Dewantara District, North Aceh Regenc. In order to absorb information on the need and analysis of strategic conditions, activities were carried out using survey methods and focus group discussions (FGD) and demonstrations. Through this activity, it is hoped that it will open up business opportunities for hanging flower pot crafts in Ulee Pulo Village. The demonstration of making dried coconut coir is a form of skill for the community with an emphasis on artistic and innovative values so that the community is able to make flower pots from coconut coir with varied models and form small industrial groups in developing an independent business spirit. In this case, participants will be given training in the production management and marketing of competitive hanging flower pots. Through this activity, it is hoped that it will foster community participation, increase participants will be given training in the production management and marketing of competitive hanging flower pots. Through this activity, it is hoped that it will foster community participation, increase participants will be given training in the production management and marketing of competitive hanging flower pots. Through this activity, it is hoped that it will foster community participation, increase creativity, reduce unemployment and increase employment opportunities.
Hubungan Pengetahuan dan Sikap Remaja Puteri Terhadap Pencegahan Anemia Di SMPN 19 Muaro Jambi Nurmala; Rahmah; Rosa Riya; Silvia Mariana
JURNAL KEBIDANAN AKADEMI KEBIDANAN BUDI MULIA PALEMBANG Vol 14 No 2 (2024): Jurnal Kebidanan : Jurnal Ilmu Kesehatan Budi Mulia
Publisher : STIKes Budi Mulia Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35325/kebidanan.v14i2.524

Abstract

The prevalence of anemia in Indonesia is 26.50% among adolescent girls. Anemia poses ahigher risk for adolescent girls compared to adolescent boys. The impact of anemia on adolescent girls will have negative consequences if they become pregnant during their teenage years or even as adults, which can lead to the birth of low birth weight babies, illness, and even death for both mother and child. Anemia also has negative effects on the physical and cognitive development of adolescents. The purpose is to determine the relationship between knowledge and attitudes of female adolescents towards the prevention of anemia at State Junior High School 19 Muaro Jambi. The research methode used is analytical survey research with a cross sectional approach. The population in this study consists of all frmale students at State Junior High School 19 Muaro Jambi, totaling 46 individuals. The sampling technique used is total sampling. Analyze the data using the chi-square test. The research results indicate that the majority of respondents have sufficient knowledge, with 21 respondents (45.7%), while most respondents have a negative attitude, totaling 24 respondents (52.5%). The bivariate data analysis revealed a relationship between knowledge (p=0.001) and attitude (p=0.000) regarding the prevention of anemia at State Junior High School 19 Muaro Jambi. There is a relationship between the knowledge and attitudes of adolescent girls towards the prevention of anemia at State Junior High School 19 Muaro Jambi.
Pelatihan Pemanfaatan Artificial Intelligence dan Canva untuk Pengembangan Media Pembelajaran Kreatif pada Mata Pelajaran Pendidikan Agama Islam Zulfa Amirotul Latifah; Andi Ramlang; Nurmala; Annisa; Malloga Palambi; A. Besse Nurwidya; Muh. Fadli Fuazi
Abdi Ilmiah untuk Masyarakat Vol. 1 No. 1 (2025): ABHIMA
Publisher : Lia Center of Research and Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64850/abhima.v1i1.13

Abstract

Perkembangan teknologi digital menuntut transformasi pembelajaran Pendidikan Agama Islam (PAI) melalui integrasi Artificial Intelligence (AI) dan tools desain kreatif. Tujuan pengabdian ini adalah meningkatkan keterampilan siswa dalam memanfaatkan AI dan Canva untuk mengembangkan media pembelajaran PAI yang inovatif dan menarik. Metode pelaksanaan menggunakan pendekatan pelatihan partisipatif dengan teknik learning by doing yang dilaksanakan di SMPIT Wahdah Islamiyah Palopo pada 26 Mei 2025 dengan 29 siswa kelas VIII-IX sebagai peserta. Hasil menunjukkan peningkatan signifikan dalam kemampuan siswa mengoperasikan AI (Perplexity) untuk membuat materi PAI dan Canva untuk desain visual, dengan tingkat pemahaman mencapai 96,55%-100% berdasarkan evaluasi kuesioner. Siswa berhasil menghasilkan berbagai media kreatif seperti poster dakwah digital, infografis rukun Islam, dan kartu ucapan Islami. Evaluasi kegiatan menunjukkan capaian target sangat baik dengan kendala utama berupa keterbatasan perangkat dan koneksi internet. Disarankan untuk mengadakan pelatihan serupa secara berkala dengan dukungan infrastruktur yang memadai guna mengoptimalkan pemanfaatan teknologi dalam pembelajaran PAI di era digital.
THE ROLE OF CUSTOMARY LAW AND ISLAMIC ECONOMIC LAW IN RESOLVING DEBT DISPUTES WITHIN THE COMMUNITY Silpi Nadia Sari; Rassya Aulia Rahmadani; Nurmala; Sizo Karlita; Gina Raudatul Jannah; Bunga Juniarti Syahputri; Iinata Istahuna Putri; Erza Lianti; Nurlaila; Aulia; Riska Pebriani; Zaitun
International Journal of Multidisciplinary Reseach Vol. 1 No. 5 (2025): Desember
Publisher : International Journal of Multidisciplinary Reseach

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

Abstract

This study examines the role of customary law and Islamic economic law in resolving debt disputes within rural communities, highlighting the integration of socio-cultural norms and religious principles in legal practice. Using a qualitative case study approach in Olak Village, data were collected through interviews with customary leaders, religious figures, disputing parties, and village officials, as well as observation of deliberation forums and documentation review. The findings reveal that debt disputes are resolved through restorative and consensus-based mechanisms that prioritize reconciliation, social cohesion, and moral responsibility rather than punitive enforcement. Customary law provides social legitimacy and preserves communal harmony, while Islamic economic law offers ethical guidance grounded in justice, transparency, mutual consent, and the prohibition of usury. The study demonstrates that these two legal systems operate complementarily, forming a hybrid dispute resolution model that is culturally accepted, socially legitimate, and morally binding. This integrative approach enhances compliance, trust, and long-term accountability, reflecting the principles of legal pluralism and restorative justice in practice. The research underscores the significance of recognizing and strengthening customary–Islamic legal mechanisms as effective alternatives to formal litigation, with implications for policy, community development, and the sustainable management of economic relations in pluralistic societies.
The Influence of Tax Planning and Deferred Tax Burden on Profit Management in Banking Sub-Sector Companies Listed on the IDX for the 2023-2025 Ayu Kartika; Jusmani; Nurmala
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 3 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i3.11723

Abstract

Earnings management remains a critical concern in corporate financial reporting because it may reduce the reliability of earnings information used by stakeholders in decision-making. In the banking sector, this issue is particularly significant due to stringent regulatory oversight and the need to maintain the credibility of financial statements. Tax-related policies, particularly tax planning and deferred tax expense, are among the factors that may influence earnings management practices. This study aims to examine the effects of tax planning and deferred tax expense on earnings management in banking sub-sector companies listed on the Indonesia Stock Exchange during 2023–2025. A quantitative approach with an associative research design was employed. The sample comprised 27 banking companies, yielding 81 firm-year observations selected through purposive sampling. Secondary data were obtained from annual financial statements and analyzed using multiple linear regression with IBM SPSS Statistics version 26. The findings indicate that tax planning has a significant effect on earnings management, whereas deferred tax expense does not have a significant effect. Simultaneously, tax planning and deferred tax expense significantly influence earnings management. These results demonstrate that tax-related policies are relevant to understanding earnings management practices, although their individual effects differ. This study contributes recent empirical evidence on the determinants of earnings management in the banking sector and provides practical implications for companies in formulating tax strategies that remain compliant with applicable regulations, while also offering useful insights for investors and regulators in evaluating the reliability of financial reporting.
Co-Authors A Hadi Arifin A. Besse Nurwidya Abdul, Gita Ade Rachmawati Adi Marjani Pattapa Adil Basir Adin, Adindia Agdiviyn Imanudin, Viola Aiyub Alfani, Ulin Nuha Alya Khansa Syahla Anantiasari, Amanda Andi Ramlang Angela, Petrina Ayu anggraini, Depita Anis Ilyana Anita Kamilah Annisa Ardi, Sahlan Arifin, Aryo Aulia Ayu Kartika Azhar Berita Nehe, Berita Bunga Juniarti Syahputri Christina Sinaga, Klemensia Erna Cut Safani Damayanti Daulay, Dewi Wandha Syahputri Depita Anggraini Destia Pentiana Dewi, Anita Kusuma Diana Florenta Butar-Butar Dinata, Yuel Cahya Dinda Wardani EM Yusuf Iis Emilda Emma Lilianti, Emma Emy Yatul Hasanah Eny Susanti Ernam Anom Erza Lianti Fahriansyah Pasaribu Fajar, Tedhi Kurnia Fajri, M. Rizki Falahlani, Ajeng Ninda Nurul Fathi Rizkina Fatiya Azzahra Fatmah Fatmawati Karim Febiana, Gisela Febry Mutiariami Dahlan Fitri Mareta Fitri Mareta, Fitri Gariana, Muhamad Argi Gina Raudatul Jannah Gustina, Renata Hamdiah Hanny Rahmatunnisa Haura Salsabila Hendri Mayanta Tarigan Hillary, Janne Hilman Nur Hutasoit, Hana Stasya Ibarahim Qamarius Ibrahim Qamarius Ichsan Iinata Istahuna Putri Indriyani Indry Nirma Yunizul Pesha Intan Robiatul Adawiah Intiani Kusuma Dewi Ismuhar Jaini Fakhruddin JAMILAH Juliyanti Jumelda, Jumelda Jumiati Jusmani Kamaruzzaman Kariwa, Fajar Kartika Cahyaningrum Kasman, Rusdi Khairawati Krisetya Adi Nugraha Kurniawan, Umarudin Lidyanibras, Indah Firda Lidyanibra Likdanawati Lina Roslina Linur Ficca Agustina Lizra Vanitra Loide Astrike Banurea Loka Sugandi, Vidya Lola Amelia Sari Br.S.Pane M Hasbi M Raihan Al Mubarak Maesaroh, Neng Magfirah, Nurul Mahdar Maisyura Malikah Ramadhani Mudarwin Putri Malloga Palambi Marbawi, Marbawi Masripa Siti Zahra Mirna ZK Muda Wali Mudawali Muh. Dassir Muh. Fadli Fuazi Muhammad Abdul Kahfi Muhammad Ghazali Alwafi Lubis Muhammad Kasran Muhammad Saleh Muhammad Syahrial Musliah, Desi Nadrah Sitorus Nazira Novita Sinaga Nur Azis Nur Fajar Febtysiana Nur Faliza Nur Ilah Padhila Nurasti Nurhasanah Nurlaila Nurul Hasanah Oknita Oktaviani, Agnes Renita P, Noviyanti Panca Satria Putra Prasetiyo, Ikbal Putri Balqis Putri Permatasari Putria Zamharira Alisya Qadrianti, Laeli RADIANSAH, DODY Rafika Rahmadania Rahmah Rahmalia Raisa Saidah Rassya Aulia Rahmadani Reva Maria Valianti, Reva Maria Revi Sesario Ridwansyah, Eksa Rifa'i, Ahmad Rika Andriani Kombih Rika Nurhidayah Rina Malahayati Rina Valensi Riska Pebriani Riski Alfina Rivaldo, Eifellino Rosa Riya Rusman, Irma Rusmianto Sabila, Rezika Farah Salawati Samsualam, Samsualam Santoso, Ananda Aprilia Santoso, Izza Maulida Sasmita, Yanti Sehan, Iis Selvia Silpi Nadia Sari Silvia Mariana Sinta Solihah Siti Aisyah Siti Nur Azizah Sizo Karlita Suffah, Faila Sufriansyah Suhardanil Sullaida Sullaida Supratman Syofnidah Ifrianti Taufiq Th. Candra Wasis Utami, Tanti Vanado, Vandi Vincentius, Nathanel WAHYUNI Wawan Haryanto Yanita Yunardi Yunita Altin Natanael Yusniar Yusril Ramadhan Sembiring Yusril Riza Mahendra Zaitun Zambari, Obay Zulfa Amirotul Latifah