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Pembelajaran Hybrid dalam Peningkatan Skill Akuntansi Dasar LKP Karya Prima Adriansyah; Indriani, Jennisa Dwina; Nengsih, Yeni Rafika; Hasanah, Tita; Susanti, Diana; Setriani, Loli
Jurnal Pengabdian Masyarakat Berdampak Vol. 1 No. 2 (2025): Mei 2025
Publisher : Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/jupemba.v1i2.36

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas model pembelajaran hybrid dalam meningkatkan keterampilan akuntansi dasar di Lembaga Kursus dan Pelatihan (LKP) Karya Prima. Pembelajaran hybrid merupakan kombinasi antara metode tatap muka dan pembelajaran daring, yang dirancang untuk memberikan fleksibilitas serta meningkatkan partisipasi peserta didik. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain pretest dan posttest terhadap 30 peserta didik. Instrumen yang digunakan berupa tes kemampuan akuntansi dasar dan kuesioner kepuasan belajar. Hasil penelitian menunjukkan bahwa terdapat peningkatan signifikan pada nilai rata-rata peserta setelah mengikuti pembelajaran hybrid, dari skor awal 65 menjadi 82. Selain itu, responden menunjukkan tingkat kepuasan yang tinggi terhadap metode ini, terutama dalam hal akses materi, fleksibilitas waktu, dan interaktivitas. Temuan ini mengindikasikan bahwa model pembelajaran hybrid efektif dalam meningkatkan pemahaman dan keterampilan akuntansi dasar. Rekomendasi dari penelitian ini adalah penerapan lebih luas model hybrid pada pelatihan vokasional lainnya untuk mendukung peningkatan kualitas pembelajaran di era digital.
Professionalism of Accountants in the Digital Era: Ethics, Competence, and Public Trust Adriansyah; Rais, Anisatun Humayrah; Windarsari, Wiwin Riski
Review of Accounting and Business Vol. 5 No. 1 (2025): Review of Accounting and Business
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v5i1.1037

Abstract

Introduction/Main Objectives: This paper examines the professionalism of accountants and its role in sustaining public trust in the digital era. Professionalism is viewed not only as technical competence but as a multidimensional construct shaped by ethics, expertise, and adaptability to technological transformation. Background Problems: Accounting scandals, both globally and in Indonesia, have eroded confidence in the profession. Meanwhile, rapid digitalization introduces new risks and ethical challenges, raising questions about whether traditional codes of ethics adequately address issues such as data privacy, algorithmic bias, and cyber fraud. Novelty: This study integrates ethical, technical, and digital aspects into a comprehensive framework of professionalism. The Indonesian context illustrates how cultural values and uneven digital readiness influence professional conduct. Research Methods: A qualitative literature review was conducted using academic journals, professional codes of ethics, and regulatory documents. Content analysis identified recurring themes across ethics, competence, and digital literacy. No primary data were collected, as the research relied entirely on secondary sources. Findings/Results: The findings show that professionalism is multidimensional, combining ethical integrity, technical skill, and digital adaptability. Accountants engaged in continuous learning and digital upskilling are more capable of preventing fraud, ensuring compliance, and maintaining credibility. However, disparities in training and infrastructure in Indonesia limit consistent professional quality. Conclusion: Professionalism in the digital era requires balancing ethics, competence, and digital proficiency. Future studies should employ bibliometric or empirical methods to validate the conceptual relationships proposed.  
Edukasi Pengelolaan Keuangan Dalam Meningkatkan Literasi Perencanaan Keuangan Keluarga Nelayan Desa Mattiro Uleng, Kabupaten Pangkep: Pengabdian Sahade; Bado, Basri; Pahrul; SH, Khairun Nisa; Adriansyah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3372

Abstract

This Community Service Activity (PKM) aims to provide intensive education on financial literacy and management, focusing on improving the financial planning of fishing families in Mattiro Uleng Village, Pangkep Regency. This activity was motivated by the fluctuating economic conditions of fishermen, which are influenced by the west wind weather and have an impact on their catch, resulting in uncertain income. Initial surveys show that most fisherwomen in Mattiro Uleng Village still have low levels of financial literacy, tend to be overwhelmed in managing cash flow, and behave consumptively when there is a surplus of income, making them vulnerable to debt and poverty. The PKM implementation method included four stages: problem identification through field surveys, material preparation, interactive training and mentoring implementation, and evaluation using pre-tests and post-tests on 30 participating fisherwomen. The training material focused on priority budgeting, simple cash flow recording, and the importance of emergency savings. The evaluation results showed an average increase in participants' knowledge scores of 45%, confirming that education and mentoring play a significant role in changing their understanding of financial planning. This increase in literacy is expected to become the foundation for financial stability and improved welfare for fishing families in coastal areas.
Purr-suasion in Action: How Catvertising BoostsBrand Recall through Cognitive Fluency Achmad Ridha; Hasisa Haruna; Fina Ruzika Zaimar; Wiwin Riski Windarsari; Adriansyah
Journal of Economics and Management Technologies Vol. 1 No. 3 (2025): Journal of Economics and Management Technologies
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/jemtech.v1i3.12

Abstract

The Objectives – This study investigates how catvertising, or the strategic use of cat imagery in social-media advertising, influences brand recall through the mediating role of cognitive fluency. The research aims to understand how emotional engagement and cognitive simplicity jointly enhance advertising effectiveness in digital environments. The Methods/approaches – Using a quantitative, cross-sectional approach, data were collected from 100 active social-media users aged 18–35 in Makassar City, Indonesia. Respondents were exposed to simulated social-media advertisements containing or excluding cat imagery and subsequently completed a seven-point Likert-scale questionnaire measuring catvertising, cognitive fluency, and brand recall. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method, consisting of two stages: outer-model and inner-model evaluation. The Results – The results reveal that catvertising has a significant positive effect on brand recall, while cognitive fluency also enhances recall independently. However, the interaction effect between catvertising and cognitive fluency is not significant, indicating that emotional appeal and processing ease operate as parallel rather than moderating mechanisms. The Research Implications – These findings contribute to the theoretical integration of affective and cognitive perspectives in digital advertising research and highlight the importance of emotionally resonant yet cognitively simple designs. For practitioners, the study emphasizes the managerial relevance of incorporating familiar and emotionally appealing visuals to strengthen brand memorability in competitive social-media contexts.
An Empirical Investigation into the Roles of Price Discounts, Product Quality, and Service Quality in Shaping Generation Z Consumers Purchase Decisions in Makassar, Indonesia Azis, Muhammad; Abadi, Ridfan Rifadly; Azis, Fajriani; Adriansyah; Kemalasari, Andi Anggi
MANDAR: Management Development and Applied Research Journal Vol 8 No 1 (2025): December Period
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v8i1.5902

Abstract

This study aims to empirically examine and analyze the effects of price discounts, product quality, and service quality on purchase decisions among Generation Z consumers in Makassar's retail market. The research urgency stems from the retail sector's vital role as a driver of domestic economic growth and the rapid shift in consumer behavior, particularly among Generation Z, who are digital natives characterized by technology-driven, consumption-oriented lifestyles. Using an associative quantitative approach, data were collected through surveys and literature reviews, and purposive sampling was used to select 100 Generation Z respondents (born between 1997 and 2012) who had made transactions in modern retail stores in Makassar. Data were analyzed using multiple regression with SPSS 25. The simultaneous test revealed that price discounts, product quality, and service quality collectively had a significant influence on purchase decisions. The coefficient of determination indicating that the model could explain 75.5% of the variation in purchase decisions. Partially, all three independent variables also had positive and significant effects. These findings suggest that improving discount strategies, product standards, and service performance can enhance purchasing decisions among Generation Z consumers in the retail industry
Pemanfaatan Limbah Cangkang Sawit (CS) Untuk Beton Berpori Ramah Lingkungan Adriansyah
Jurnal Teknik Sipil Vol 1 No 1 (2025): Jurnal Teknik Sipil (JUTSI)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jutsi.v1i1.5054

Abstract

Penelitian ini mengevaluasi penggunaan limbah cangkang sawit sebagai pengganti sebagian agregat kasar dalam beton berpori ramah lingkungan. Beton berpori efektif menyerap air dan mengurangi limpasan, cocok untuk drainase perkotaan. Beton dibuat dengan penggantian agregat kasar oleh cangkang sawit sebesar 25% dan 50%, diuji kuat tekan (7 dan 28 hari), permeabilitas, total void, densitas, kuat tarik belah (28 hari), dan pertumbuhan rumput (30 hari). Hasil menunjukkan bahwa semakin tinggi proporsi cangkang sawit, kuat tekan dan densitas beton menurun, sedangkan permeabilitas dan total void meningkat. Penggantian 25% memberikan keseimbangan terbaik antara kekuatan mekanik dan sifat hidrologis dibandingkan 50%. Pada umur 28 hari, beton dengan 25% cangkang sawit memiliki kuat tekan 2,028 MPa, permeabilitas 1,097 cm/s, total void 23,907%, densitas 1587,46 kg/m³, dan kuat tarik belah 0,444 MPa. Kesimpulannya, limbah cangkang sawit berpotensi mendukung konstruksi berkelanjutan sebagai substitusi agregat kasar.
The Effect of Public Trust on Individual Taxpayer Compliance with Minangkabau Culture as a Contextual Factor Adriansyah; Zuriadah Ismail; Anis Suriati Ahmad
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4366

Abstract

Tax compliance remains a challenge in Indonesia despite the growing number of registered taxpayers, particularly in West Sumatra, where socio-cultural values shape economic behavior. This study examines the effect of public trust on individual taxpayer compliance by incorporating the Minangkabau culture as a contextual factor. Using a quantitative explanatory design, data were collected from 393 individual taxpayers through a structured questionnaire and analyzed with Partial Least Squares–Structural Equation Modelling (PLS-SEM). The analysis assessed measurement validity and reliability, as well as structural relationships using R², F², and bootstrapping. Results indicate that public trust positively and significantly affects tax compliance (β = 0.309; p < 0.001), while Minangkabau culture also has a positive direct effect (β = 0.178; p = 0.005). However, its moderating role in the trust–compliance relationship is insignificant (p > 0.10). These findings emphasize that both institutional trust and cultural norms independently influence tax compliance. The study contributes to tax compliance literature by integrating institutional and cultural perspectives and suggests that tax authorities enhance transparency and incorporate local cultural values in community-based tax education.
ANALISIS INTEGRASI SISTEM PLTS OFF-GRID UNTUK JARINGAN RADIO LINK DI AREA PERTAMBANGAN PT. ARTHA TUNGGAL MANDIRI Adriansyah; Ansar Rizal; Agusma Wajiansyah
Jurnal Informatika dan Teknik Elektro Terapan Vol. 14 No. 1 (2026)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v14i1.8780

Abstract

Penelitian ini membahas implementasi jaringan radio link yang didukung oleh sistem tenaga surya (PLTS) di PT Artha Tunggal Mandiri, khususnya di area pertambangan yang belum terjangkau oleh jaringan listrik PLN. Tujuan penelitian ini adalah untuk menganalisis efektivitas integrasi PLTS sebagai sumber energi off-grid terhadap kinerja sistem komunikasi radio link di lingkungan pertambangan. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif dan analisis teknis terhadap proses instalasi dan kinerja sistem di lapangan. Hasil pengujian menunjukkan bahwa penerapan PLTS mampu menyediakan pasokan listrik yang stabil dan berkelanjutan, sementara jaringan radio link berfungsi secara andal dalam menjaga kelangsungan komunikasi di kawasan pertambangan terpencil. Integrasi kedua sistem ini telah terbukti dapat mengurangi ketergantungan pada bahan bakar fosil dan jaringan listrik konvensional, serta meningkatkan efisiensi operasional dan mendukung penerapan prinsip-prinsip keberlanjutan lingkungan. Oleh karena itu, sistem PLTS yang terintegrasi dengan jaringan radio link merupakan solusi efektif dan dapat diterapkan untuk memenuhi kebutuhan energi dan komunikasi di daerah pertambangan terpencil, dan memiliki potensi untuk diterapkan secara lebih luas di sektor industri serupa.
Pendidikan Berbasis Keberagaman: Strategi Kebijakan untuk Karakter Siswa dan Anti-Bullying Siska Nurhalisa; Elfiyani, Sisca; Annisa, Reni; Fazli, Muhammad Hafiz; Adriansyah; Simanjuntak, Megawati
Policy Brief Pertanian, Kelautan, dan Biosains Tropika Vol. 7 No. 4 (2025): Policy Brief Pertanian, Kelautan, dan Biosains Tropika
Publisher : Direktorat Kajian Strategis dan Reputasi Akademik IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agro-maritim.0704.1434-1441

Abstract

Indonesia menghadapi tantangan besar dalam mewujudkan pendidikan yang berkualitas, berkeadilan, dan berkarakter. Isu utama meliputi ketidakmerataan fasilitas dan pendanaan, khususnya bagi sekolah swasta dan di daerah terpencil; belum optimalnya pendidikan karakter yang ditandai tingginya kasus bullying dan intoleransi; kurikulum yang belum terintegrasi dengan nilai multikultural dan kebutuhan dunia kerja; serta kesejahteraan guru honorer yang masih rendah. Riset membuktikan bahwa pendidikan multikultural, seperti yang diterapkan di SMK Bakti Karya Parigi, efektif membentuk siswa yang lebih toleran dan percaya diri. Namun, penerapannya terhambat oleh kurangnya regulasi, dana, dan fasilitas. Untuk menjawab tantangan tersebut, policy brief ini merekomendasikan penguatan pendidikan berbasis keberagaman melalui kesetaraan dukungan bagi sekolah, khususnya sekolah swasta, perluasan program sekolah multikultural, serta penguatan kebijakan anti-bullying berbasis sekolah. Pengintegrasian nilai multikultural dan pendidikan karakter ke dalam proses pembelajaran perlu didukung oleh pelibatan masyarakat secara terarah dan peningkatan kesejahteraan guru agar tercipta iklim pendidikan yang inklusif, aman, dan relevan dengan kebutuhan masa kini dan kedepannya. Tanpa kebijakan yang terfokus dan berkelanjutan, upaya membangun generasi emas 2045 yang berkarakter dan menghargai kebaragaman akan sulit terwujud.