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Sistem Akuntansi Belanja Modal Pada Badan Pengelola Keuangan Daerah (BPKD) Kota Soppeng Andi Jenni Indriakati; Fahni Ananda; Jusmiati
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 3 No 1 (2020): Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi”
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.287 KB) | DOI: 10.57093/metansi.v3i1.92

Abstract

Pengelolaan laporan keuangan telah mengalami kemajuan yang akuntabel dan transparan dalam semua aspek transaksi keungan daerah. Anggaran belanja khususnya belanja modal merupakan hal yang sangat penting dalam penaatan anggaran daerah. Tujuan penilitan ini adalah untuk mengetahui apakah sistem akuntansi belanja modal pada Badan Pengelola Keuangan Daerah (BPKD) Kota Soppeng telah memenuhi syarat sistem akuntansi yang baik. Metode yang digunakan dalam penilitian ini adalah metode deskriptifyaitu untuk menggambarkan belanja modal pada Badan Pengelola Keuangan Daerah (BPKD) Kota Soppeng. Hasil penilitian disimpulkan bahwa proses pengakuan atas belanja modal pada Badan Pengelola Keuangan Daerah (BPKD) Kota Soppeng telah dilaksanakan dengan mengikuti peraturan-peraturan yang berlaku pada pemerintah daerah dan sesuai dengan Standar Akuntansi Pemerintah. Sebaiknya Pemerintah Kota Soppeng melakukan proses pencatatan dan penyajian semua transaksi keuangan sesuai dengan standar akuntansi keuangan bukan hanya pada belanja modal
Pengaruh Penilaian Prestasi Kerja Terhadap Promosi Jabatan Karyawan Pada PT.Pegadaian (Persero) Kantor Cabang Watansoppeng Mansur; Najmatullah; Jusmiati
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 3 No 2 (2020): Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi”
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.492 KB) | DOI: 10.57093/metansi.v3i2.107

Abstract

Prestasi kerja menjadi salah satu tolok ukur keberhasilan dalam mengelola sumber daya manusia, ini merupakan kondisi objektif karyawan dalam bekerja dan tanpak pada hasil kerjanya. Oleh karena itu semakin tinggi prestasi kerja maka hasil kerjanya akan lebih efisien dan efektif, sebaliknya apabila prestasi kerjanya rendah maka hasil kerjanya juga kurang efisien dan efektif. Gejala penurunan kualitas kerja karyawan dapat dilihat pada sikap mereka terhadap pekerjaan, seperti penyelesaian tugas yang sering terlambat, tanggung jawab terhadap pekerjaan yang sangat kurang serta hasil kerja yang tidak maksimal. Prestasi kerja menjadi salah satu tolok ukur keberhasilan dalam mengelola sumber daya manusia, ini merupakan kondisi objektif karyawan dalam bekerja dan tanpak pada hasil kerjanya. Oleh karena itu semakin tinggi prestasi kerja maka hasil kerjanya akan lebih efisien dan efektif, sebaliknya apabila prestasi kerjanya rendah maka hasil kerjanya juga kurang efisien dan efektif. Dengan melihat fakta tersebut maka penilaian kerja yang mengarah pada promosi jabatan harus dilakukan dengan efektif agar dapat diterima semua pihak tanpa ada yang merasa dirugikan. Penilaian prestasi kerja dan promosi jabatan sangat erat kaitanya dan juga menjadi hal sensitif dalam perusahaan. Teknik Analisis data yang dipergunakan dalam penelitian ini adalah analisis Regresi Sederhana. Maksud memilih analisis ini adalah untuk mengatahui bagaimana keadaan variabel dependen. Analisis regresi sederhana digunakan dalam menghitung seberapa besar pengaruh variabel dependen terhadap independent. Berdasarkan hasil program SPSS versi 17 maka diperoleh persamaan regresi sederhana Y = 2,565 + 0,638 X
Periwayatan Hadis : Teknik, Bentuk, Syarat dan Metode yang Digunakan Jusmiati; Idrus, Sulkifli
Jurnal Ushuluddin: Media Dialog Pemikiran Islam Vol 26 No 2 (2024): Agustus
Publisher : Fakultas Ushuluddin dan Filsafat Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jumdpi.v26i2.46300

Abstract

Hadith is the second source of Islamic teachings after the al-Qur'an, which is used as a guide and controller in the lives of Muslims. In the branch of science called Ulumul Hadith, there is a way to narrate a hadith properly and correctly to avoid mistakes in narrating the hadith. Hadith narration technique is a method or method used by someone in the activity of receiving and conveying hadith, as well as relying on the hadith to a series of transmitters using certain terms or symbols. There are two forms of narrating hadith, namely, narration with lafadz and narration with meaning. Muhadditsin has studied the conditions that must be fulfilled by a narrator in receiving and conveying hadith. Then, in carrying out hadith narration, the majority of scholars divide them into eight methods of narration, namely, as-sima' min lafdzhi as-syaikh (hearing from the teacher's words), al-qiraatu 'ala as-shaykh (reading to the sheikh), ijazah, munawalah (submission ), al-kitabah (notes), al-I'lam (announcement), testament, and al-wijadah (acquisition).
Psychological or Theological Dynamics of Students who Wear Cadar at Islamic Universities in Indonesia Mayyadah; Jusmiati; Husain, Muhammad Zakin bin
Mazahibuna: Jurnal Perbandingan Mazhab VOLUME 6 ISSUE 1, JUNE 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/mazahibuna.vi.45657

Abstract

Cadar is a type of veil worn by some Muslim women that covers the face, leaving only the eyes visible. Several studies have been carried out with the primary aim of exploring the use of this veil in Islamic colleges. These explorations identified several significant elements contributing to the usage of cadar, including psychological and ideological issues, both of which have not been thoroughly examined. Therefore, the present study aims to fill these gaps through the use of the reality of fiqh and psychological techniques. To achieve the stated objective, data were collected from 22 UIN Datokarama high school graduates who were assigned to participate in lifts, interviews, and focus group discussions (FGDs). The obtained results showed that three factors namely, the need for stability, the possibility of personal development, and the propensity to emulate an adored figure, served as psychologically motivating factors to students. Furthermore, the reality of fiqh was observed to suggest that the use of cadar is not necessarily accompanied by a strong religious understanding of its significance. This fact reinforces previous results that the adoption of cadar in Islamic colleges is more psychological than theological. Within the context of the present study, new facts emphasizing psychological and theological fragility among university students were uncovered and stakeholders are expected to address these facts when dealing with the phenomenon at Islamic universities.
Tomb Site of The Kings of Gowa at The Tomb Complex of Sultan Hasanuddin Nuraeni S; Jusmiati
Al-Hikmah Journal for Religious Studies Vol 26 No 01 (2024): Juni
Publisher : Universitas Islam Negeri Alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-hikmah.v26i01.47666

Abstract

In Gowa Regency there is a historical site as a material cultural heritage, namely the Grave Site of the Kings of Gowa which contains historical, cultural value and has meaning in the shape of the tomb. This tomb is located on Jalan Palantikang, Katangka Village, Somba Opu District, precisely on Tamalate Hill (Sultan Hasanuddin Tomb Complex). This research aims, firstly, to describe the history of the Tomb Site of the Kings of Gowa, secondly to describe the structure of the building form of the Tomb of the Kings of Gowa, and thirdly to describe the existence of the Tomb of the Kings of Gowa. Using types of field research with historical, archaeological, anthropological and religious approaches. Data collection methods are observation, interviews and documentation. Data processing and analysis techniques are data reduction, data presentation and conclusions. The results of this research are first, the tomb site is a relic of the Gowa Kingdom which once ruled South Sulawesi. Second, the structure of the Gowa Kings Tomb building consists of four types of tombs, namely, the stepped punde cupola tomb type, the dome cupola tomb type, the stone coffin tomb type, and the stone pile (earthen mound) tomb type. Third, the Gowa Kings' Grave Site still exists today and is used as a historical tourist attraction and has an influence in socio-cultural, educational and economic aspects. The novelty of this research is to describe a historical site in terms of history, the physical form of the tomb and the existence of the tomb site to date.
MENYELAMI IDENTITAS LOKAL DAN TANGGUNG JAWAB SPIRITUAL PADA MASJID SYEKH YUSUF DI KABUPATEN GOWA Jusmiati; Syamzan Syukur; Umar Sulaiman
ISTIQRA: Jurnal Hasil Penelitian Vol. 12 No. 1 (2024): Januari - Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) UIN Datokarama Palu

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

Abstract

This research explores how to explore the local identity and spiritual responsibility of the people in Gowa Regency at the Syekh Yusuf Mosque. This research uses field research with historical, religious, and sociological approaches. The data collection methods used were observation, interviews, documentation, and literature. Data processing and analysis techniques are data reduction, data presentation, and conclusions. The results of this research show that the existence of the Sheikh Yusuf Grand Mosque is an embodiment of culture and the center of Muslim activities in the Gowa Regency. This realization can be explored using stages that are structured and sustainable. One of the stages in question is the public's understanding of the architectural morphology of buildings. The architectural morphology of the Syekh Yusuf Grand Mosque building has a very unique design while still combining Islamic concepts, history, and local cultures such as the sulapa' eppa' motif which is the philosophy of life of the Bugis-Makassar tribe which depicts the human character and nature, namely, wind, fire, water, and land. Humans who can balance these four characteristics are called humans who have Siri' and Pesse' which are strongly held by the Bugis-Makassar tribal people. From this combination, the Sheikh Yusuf Mosque does not abandon its function as a building of worship for the people to improve spirituality in the context of a relationship with Allah SWT. and relationships with fellow humans in presenting the breath of Islam in every aspect of people's lives as a filter for the flow of globalization.
Perancangan Media Pengenalan Program Studi Menggunakan Motion Graphic (Studi Kasus Di Fakultas Teknik) Devega, Army Trilidia; Jusmiati
Jurnal Responsive Teknik Informatika Vol. 6 No. 01 (2022): Jurnal Responsive Teknik Informatika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/jr.v6i01.551

Abstract

Perancangan media pengenalan Program Studi menggunakan Motion Graphic dibuat dengan menggunakan software Adobe After Effect. Tujuan dibuatnya penelitian ini agar dapat mengimplementasikan motion graphic sebagai media pengenalan Program Studi Teknik Informatika secara spesifik yang dapat digunakan sebagai media pengenalan kepada masyarakat khususnya mahasiswa baru, menggunakan media digital yang dapat diakses secara online melalui media sosial sehingga dapat menjangkau secara luas dengan lebih efektif. Hasil penelitian dan pengolahan data ini dilakukan dari penerapan metode MDLC berdasarkan 6 (enam) tahapan yang terdiri dari concept, design, material collecting, assembly, testing, dan distribution. Maka dapat diimplementasikan media pengenalan ini dalam bentuk video motion graphic dengan format mp4.
Perancangan Media Pengenalan Program Studi Menggunakan Motion Graphic (Studi Kasus Di Fakultas Teknik) Devega, Army Trilidia; Jusmiati
Jurnal Responsive Teknik Informatika Vol. 6 No. 01 (2022): Jurnal Responsive Teknik Informatika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/jr.v6i01.551

Abstract

Perancangan media pengenalan Program Studi menggunakan Motion Graphic dibuat dengan menggunakan software Adobe After Effect. Tujuan dibuatnya penelitian ini agar dapat mengimplementasikan motion graphic sebagai media pengenalan Program Studi Teknik Informatika secara spesifik yang dapat digunakan sebagai media pengenalan kepada masyarakat khususnya mahasiswa baru, menggunakan media digital yang dapat diakses secara online melalui media sosial sehingga dapat menjangkau secara luas dengan lebih efektif. Hasil penelitian dan pengolahan data ini dilakukan dari penerapan metode MDLC berdasarkan 6 (enam) tahapan yang terdiri dari concept, design, material collecting, assembly, testing, dan distribution. Maka dapat diimplementasikan media pengenalan ini dalam bentuk video motion graphic dengan format mp4.
TRADISI MASSAGALA PADA ETNIK TO BALO DI DESA BULO-BULO KECAMATAN PUJANANTING KABUPATEN BARRU Asy'ary Ulama'i, Khaerul; Syamsuduhha Saleh; Indo Santalia; Mustamin Giling; Jusmiati
Rihlah : Jurnal Sejarah dan Kebudayaan Vol 13 No 01 (2025): History and Culture
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/rihlah.v13i01.56768

Abstract

This study aims to examine the Massagala tradition of the To Balo ethnic group in Bulo-Bulo Village, Pujananting District, Barru Regency, as a cultural heritage that is still preserved amidst the current of modernization. This tradition is believed to be a form of ritual to cure kasiwiang skin diseases as well as a means of uniting and maintaining social and spiritual harmony in the To Balo community. This study uses a descriptive qualitative method with a historical, anthropological, sociological, and religious approach. Data collection techniques are carried out through observation, interviews, and documentation. The results of the study indicate that (1) the history of the existence of the To Balo ethnic group is based on the myth of violating taboos and the process of assimilation of Bugis-Makassar culture; (2) The Massagala tradition is carried out every three years with three main stages, namely Appamassi, Appagallang, and Apparibba; (3) This tradition contains strong Islamic teachings, including religious values ​​(monotheism and fasting), social values ​​(deliberation, mutual cooperation, silaturahmi), and aesthetic values ​​(Elong Sagala art). The implications of this study indicate the importance of preserving local traditions as a reflection of the integration of culture and religion in maintaining the social identity and local wisdom of the To Balo community. This study also contributes to the development of cultural studies and understanding of Islamic values ​​in the context of locality.   Penelitian ini bertujuan untuk mengkaji Tradisi Massagala pada Etnik To Balo di Desa Bulo-Bulo, Kecamatan Pujananting, Kabupaten Barru, sebagai warisan budaya yang masih lestari di tengah arus modernisasi. Tradisi ini diyakini sebagai bentuk ritual penyembuhan penyakit kulit jenis kasiwiang serta sarana pemersatu dan penjaga harmoni sosial dan spiritual masyarakat To Balo. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan historis, antropologis, sosiologis, dan religius. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa (1) sejarah keberadaan Etnik To Balo dilatarbelakangi oleh mitos pelanggaran pantangan dan proses asimilasi budaya Bugis-Makassar; (2) Tradisi Massagala dilaksanakan setiap tiga tahun dengan tiga tahapan utama yaitu Appamassi, Appagallang, dan Apparibba; (3) Tradisi ini mengandung nilai-nilai ajaran Islam yang kuat, termasuk nilai religi (tauhid dan puasa), nilai sosial (musyawarah, gotong royong, silaturahmi), serta nilai estetika (seni Elong Sagala). Implikasi dari penelitian ini menunjukkan pentingnya pelestarian tradisi lokal sebagai cerminan integrasi budaya dan agama dalam menjaga identitas sosial dan kearifan lokal masyarakat To Balo. Penelitian ini juga memberikan kontribusi terhadap pengembangan studi budaya dan pemahaman nilai-nilai Islam dalam konteks lokalitas.