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Komparasi Pernikahan Bangsawan Suku Sasak dan Bangsawan Hindu di Kecamatan Batulayar, Kabupaten Lombok Barat, Nusa Tenggara Barat Putra, Lalu Aji Sanjaya; ., Jamaluddin; Zaelani, Kamaruddin
Equilibrium: Jurnal Pendidikan Vol. 12 No. 3 (2024): EQUILIBRIUM : JURNAL PENDIDIKAN
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/equilibrium.v12i3.16316

Abstract

Marriage in various cultures in Indonesia serves as a bond between families and a medium for passing on traditions, norms, and socio-cultural identity. This study aims to examine the comparative marriage practices of Sasak aristocrats and Hindu aristocrats in Batulayar Sub-district, West Lombok Regency. It focuses on the similarities, differences, and changes resulting from modernisation. Using a qualitative approach and a comparative study design, this research analyzes the traditional marriage practices of both groups and the impact of modernisation on their rituals. Data were collected through in-depth interviews and direct observation, with thematic analysis employed for interpretation. The findings reveal that Sasak noble weddings place greater emphasis on local traditions and Islamic beliefs, aiming to strengthen extended family and community ties. In contrast, Hindu noble marriages are rich with spiritual symbolism, where the primary goal is the attainment of moksha. Both wedding traditions highlight family values and community involvement, with parental blessings and negotiations being integral to the ceremony. However, differences arise in ritual execution, with Hindu aristocratic marriages involving more extensive and complex religious ceremonies. Modernisation has significantly influenced marriage practices in both groups. Some families have begun to incorporate modern elements into their wedding ceremonies, while many continue to strive to preserve their cultural identity. This research also underscores the importance of education and intercultural dialogue in maintaining diversity and fostering social cohesion.:Marriage, nobility, Sasak ethnic, Hindu nobility, ritual, culture, pluralism.
ANALISIS FAKTOR PENYEBAB RENDAHNYA PELAPORAN INSIDEN KESELAMATAN PASIEN DI RAWAT INAP RSU MITRA MEDIKA BANDAR KLIPPA TAHUN 2021 Lestari, Elsa Ambarwati; Fitriani, Arifah Devi; ., Jamaluddin
JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Vol 7, No 2 (2021): OKTOBER 2021
Publisher : Universitas Ubudiyah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jhtm.v7i2.1596

Abstract

ABSTRAKKeselamatan Pasien (Patient Safety) merupakan issue global dan nasional dan merupakan komponen penting dari mutu pelayanan kesehatan. Pelaporan insiden merupakan langkah pertama yang penting untuk meningkatkan keselamatan pasien. Pelaporan insiden keselamatan pasien di Rs Mitra Medika Bandar Klippa terjadi peningkatan dari 33 laporan pada tahun 2018 dan 40 laporan pada tahun 2019, namun pada bulan agustus 2019, terdapat pencapaian 0% pada indikator ketepatan waktu pelaporan, hal ini berarti bahwa kesadaran akan pelaporan insiden keselamatan pasien masih kurang di RSU Mitra Medika Bandar Klippa. Tujuan penelitian ini yaitu untuk menganalisis faktor penyebab rendahnya pelaporan insiden keselamatan pasien di Rawat Inap RSU Mitra Medika Bandar Klipa Medan. Penelitian ini menggunakan metode kuantitatif dengan desain cross sectional. Teknik pengambilan sampel mengunakan total sampling. Responden pada penelitian ini berjumlah 56 perawat. Analisis yang digunakan adalah analisis univariat, bivariat dan multivariat. Hasil penelitian menunjukkan bahwa persepsi pelaporan (p-value=0,004), kerjasama dalam unit (p-value=0,012), frekuensi pelaporan (p-value=0,028), handover (p-value= 0,025), dan staffing (p-value=0,046) berpengaruh terhadap rendahnya pelaporan insiden keselamatan pasien. Kesimpulan penelitian ini adalah ada pengaruh persepsi, kerjasama dalam unit, frekuensi pelaporan, handover dan staffing terhadap rendahnya pelaporan insiden keselamatan pasien di RSU Mitra Medika Bandar Klippa tahun 2021. Dan faktor yang paling berpengaruh terhadap rendahnya pelaporan insiden keselamatan pasien adalah persepsi pelaporan dengan nilai koefisien tertinggi sebesar 0,534 dengan nilai positif. Diharapkan rumah sakit dapat memberikan pelatihan secara rutin tentang keselamatan pasien dan pimpinan rumah sakit harus mendukung kegiatan atau program yang mengarah pada keselamatan pasien. Kata kunci : Keselamatan Pasien, Insiden Keselamatan Pasien, Pelaporan Insiden Keselamatan        Pasien
LITERATURE ANALYSIS: EVALUATION OF THE IMPLEMENTATION OF THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) ON VILLAGE FINANCIAL MANAGEMENT Hervy Sakkinah; Nur Avni Syamsuddin; Luh Made Ekasari; Jamaluddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4396

Abstract

The implementation of the Village Financial System (SISKEUDES) has become a pivotal step in enhancing the efficiency, transparency, and accountability of village financial management in Indonesia. This study aims to analyze the impact of SISKEUDES implementation on financial management practices while identifying the technical and policy challenges that arise during its application. Employing a literature review approach, the research examines previous studies and recent publications focusing on efficiency, transparency, accountability, and operational constraints associated with the system. The findings indicate that SISKEUDES has significantly improved the overall quality of village financial management by promoting better reporting accuracy and timeliness. Nevertheless, technical issues such as system errors and data input difficulties continue to pose challenges that require sustained attention. The study underscores the importance of continuous evaluation and system improvement to optimize performance. This research contributes to a deeper understanding of the dynamics of local governance reform, emphasizing both the potential and limitations of SISKEUDES, and provides valuable insights for policymakers and stakeholders aiming to strengthen financial accountability at the village level.
THE MEANING OF PROFIT FROM THE PERSPECTIVE OF FRESH FISH TRADERS IN THE TRADITIONAL INPRES MARKET Siti Atikah Rahayu; Fadhilla Septiani; Ade Ainun Ariyanti; Ernawaty Usman; Jamaluddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4414

Abstract

Background In the context of traditional traders, profit is understood not only as the difference between revenue and costs, but also has social, psychological, and spiritual significance inherent in their daily lives. Fresh fish traders in traditional markets view profit not simply as a measure of financial gain, but as a symbol of gratitude, a form of self-defense, and a foundation for family well-being. This phenomenon demonstrates that the concept of profit in the informal sector differs from the conventional, numbers-oriented accounting perspective. Objective This study aims to reveal the meaning of profit from the perspective of fresh fish traders at the Inpres Traditional Market through a phenomenological approach, as well as to explain how profit is understood in the economic and social life of traders. Research methods This research employed qualitative methods with a transcendental phenomenological approach. Data were obtained through in-depth interviews and observations of trading activities. Analysis was conducted by reducing traders' subjective experiences to key themes that fully illustrate the meaning of profit. Research result The research results show that profit is interpreted in five main forms: self-love (a form of self-respect), self-defense (defense against life's pressures), emergency savings (a strategy for dealing with unexpected situations), a foundation for family needs (a source of household economic needs), and spiritual steadfastness (a sense of gratitude for the sustenance received). The meaning of profit is not only economic but also emotional and spiritual. Originality/Novelty of Research This research provides a new perspective: profit for fresh fish traders is not simply an indicator of economic performance but also a reflection of the social, cultural, and spiritual values ​​that shape the identity of traders in traditional markets. These findings enrich contextual accounting studies that focus on human values.
THE INFLUENCE OF ACCOUNTING KNOWLEDGE AND BUSINESS EXPERIENCE ON THE PERCEPTION OF ACCOUNTING INFORMATION USE AMONG MICRO-ENTERPRISES AND SMALL IN ULUJADI DISTRICT Kiki Berlian Sari; Merinda Anisa; Andi Atirah; Jamaluddin; Ernawaty Usman; Ridwan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4443

Abstract

This study aims to analyze the influence of accounting knowledge and business experience on the perception of accounting information use among micro and small business owners in Ulujadi District. Micro and small businesses play a vital role in the local economy, but often face challenges in effective financial management. Using a quantitative approach, data were collected through questionnaires distributed to micro and small business owners in the area. Data analysis was conducted using multiple linear regression to test the influence of each independent variable on the dependent variable. The results indicate that both accounting knowledge and business experience have a positive and significant influence on the perception of accounting information use. This finding indicates that increased accounting understanding and accumulated entrepreneurial experience can encourage business owners to utilize accounting information more effectively in business decision-making. This study provides important implications for policymakers and training institutions in designing small business capacity-building programs.
Profil Fingerprinting Senyawa Dari Ekstrak Kulit Batang Tanaman Tammate (Lannea coromandelica (Hout) Merr.) Menggunakan Analisis FTIR Secara Kemometrik Muhammad Azwar AR; Muhammad Syahrir; Megawati; Funny Glorita R; Jamaluddin; Hardi
Jurnal Penelitian Pendidikan IPA Vol 12 No 5 (2026)
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v12i5.14579

Abstract

Lannea coromandelica is a traditional medicinal plant rich in alkaloids, flavonoids, saponins, and tannins with reported antioxidant, antimicrobial, anti-inflammatory, antidiabetic, and antirheumatic activities. Previous studies have primarily emphasized phytochemical screening and pharmacological evaluation, whereas metabolite fingerprint characterization using spectroscopic and chemometric approaches remains limited. This study aimed to characterize the metabolite fingerprint profile of L. coromandelica stem bark extracts using Fourier Transform Infrared (FTIR) spectroscopy and chemometric analysis. Twelve extracts were prepared using maceration, Reflux and sonication with distilled water, ethanol, n-hexane, and ethyl acetate to obtain metabolites with different polarities. FTIR spectroscopy was employed due to its rapid, non-destructive, and reproducible detection of functional groups, while chemometric analysis enhanced extract discrimination and pattern recognition. FTIR spectra revealed O–H, N–H, C–H, C=C, C=O, and C–C functional groups associated with phenolic, aromatic, and alkaloidal compounds related to antioxidant and anti-inflammatory activities. Principal Component Analysis (PCA) showed clear clustering patterns influenced by extraction method and solvent polarity, while Cluster Analysis (CA) demonstrated similarity values of 35.54–99.82% among extracts. These findings confirm that FTIR combined with chemometrics is effective for metabolite fingerprint characterization and quality standardization of L. coromandelica extracts.
KUANTITAS MATERIAL ORGANIK DAN TIPE MASERAL BATUBARA FORMASI KAMPUNGBARU, DAERAH PERUSDA KOTA BALIKPAPAN ., Jamaluddin; Umar, E. P.; Lisan, A. R. K.
Jurnal Pertambangan Vol. 9 No. 1 (2025): Februari 2025
Publisher : Fakultas Teknik Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/jp.v9i1.2337

Abstract

Kandungan material organik dan tipe maseral dalam batubara menjadi faktor utama dalam menentukan kualitas serta pemanfaatannya. Formasi Kampungbaru adalah salah satu formasi geologi yang memiliki potensi cadangan batubara yang signifikan di Cekungan Kutai. Penelitian ini bertujuan untuk memperoleh data kuantitas material organik dan tipe maseral yang terdapat pada formasi tersebut berdasarkan analisis Total Organic Carbon (TOC) dan petrografi organik. Analisis TOC digunakan untuk menentukan kandungan karbon organik dalam batubara. Sementara itu, analisis petrografi organik dilakukan dengan menggunakan mikroskop untuk mengamati dan mengidentifikasi komponen organik dalam batubara termasuk jenis maseral yang terdiri dari vitrinit, liptinit, dan inertinit. Berdasarkan hasil analisis, nilai TOC batubara pada Formasi Kampungbaru berkisar 6,31–8,13% yang mengindikasikan formasi tersebut berpotensi istimewa membentuk hidrokarbon. Secara mikroskopis, tipe maseral yang terkandung pada sampel batubara didominasi oleh vitrinit 60,7%, liptinit 27,5% dan inertinit 11,8%. Tipe maseral vitrinit yang dominan pada Formasi Kampungbaru mengindikasikan bahwa batubara tersebut terbentuk dari tumbuhan zona tropis yang lembab dan diendapkan pada lingkungan rawa delta. Vitrinit merupakan maseral yang dominan sebagai penyusun kerogen Tipe III yang berasal dari lignin dan selulosa sel kulit tumbuhan. Dominasi vitrinit dan liptinit dalam sampel batubara menunjukkan adanya potensi pembentukan gas dan minyak. Vitrinit cenderung menghasilkan lebih banyak gas, sementara liptinit memiliki potensi untuk menghasilkan minyak. Kandungan vitrinit yang tinggi sering kali dikaitkan dengan kualitas batubara yang lebih baik, karena vitrinit merupakan komponen organik utama yang dapat menghasilkan energi saat batubara dibakar. Oleh karena itu, tingginya persentase vitrinit dalam sampel menandakan potensi untuk menghasilkan batubara dengan nilai kalori yang tinggi.
DIGITALIZATION ACCOUNTANCY: REVIEW LITERATURE SYSTEMATIC ON ITS IMPACT ON THE QUALITY OF FINANCIAL INFORMATION Iren Citra Dewi; Kiki Berlian Sari; Jamaluddin; Muhammad Ansar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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

Abstract

This study aims to systematically folder the evolution of accounting digitization through a Systematic Literature Review (SLR)approach. The review analyzed 30 peer-reviewed articles published between 2018 and 2025 consisting of 20 Scopus-indexed international and 10 SINTA-indexed national journals, sourced from Scopus, ScienceDirect, Emerald Insight, Google Scholar, and SINTA databases. The analysis identified five dominant research themes: big data analytics, artificial intelligence (AI), blockchain, cloud-based accounting, and socio-institutional dimensions. Among these, AI and big data emerged as the most prominent topics, reflecting a technological shift in accounting practices. The findings demonstrate that accounting digitalization not only enhancesefficiency and transparency but also transforms the accountant's role and regulatory landscape. This study contributes by synthesizing research trends, identifying thematic gaps, and proposing a future research agenda to strengthen the digital transformation of accounting in the Industry 4.0 era (Bellucci et al., 2022)
Analisis Pengendalian Internal terhadap Penerimaan dan Pengeluaran Obat pada Apotek Rizky Farma Kota Palu: Analysis of Internal Control on Receipt and Dispensing of Drugs at Rizky Farma Pharmacy, Palu City Cipta Vanesa Ludong; Novriyanti; Nur Rahma; Moh. Rifki; Jamaluddin; Rudy Usman
Jurnal Kolaboratif Sains Vol. 9 No. 6: Juni 2026 - Jurnal Kolaboratif Sains (JKS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i6.11100

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal terhadap penerimaan dan pengeluaran obat pada Apotek Rizky Farma Kota Palu. Pengendalian internal menjadi aspek penting dalam pengelolaan persediaan obat karena berkaitan langsung dengan ketepatan pencatatan, keamanan aset, serta kualitas pelayanan kepada pelanggan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara menggunakan Google Form kepada delapan karyawan apotek. Hasil penelitian menunjukkan bahwa sistem pengendalian internal pada Apotek Rizky Farma telah berjalan cukup baik, ditandai dengan adanya pembagian tugas yang jelas, prosedur penerimaan dan pengeluaran obat yang terstruktur, serta pencatatan yang dilakukan secara manual dan komputerisasi. Namun demikian, masih ditemukan beberapa kelemahan seperti sistem pencatatan yang belum sepenuhnya terintegrasi serta komunikasi antar karyawan yang belum optimal. Penelitian ini memberikan kontribusi dalam memberikan gambaran mengenai penerapan pengendalian internal pada apotek serta menjadi dasar dalam memberikan rekomendasi perbaikan sistem yang lebih efektif dan efisien.
Persepsi Kesenjangan Kompetensi Akademik Mahasiswa Akuntansi dengan Kebutuhan Dunia Kerja di Era Digital: Perceptions of The Gap Between Accounting Students Academic Competencies And The Needs Of The Workplace In The Digital Era Rahmania Ramdani; Citra Lestari; Nurafifa; Valentino Pandeirot; Jamaluddin; Ernawaty Usman
Jurnal Kolaboratif Sains (Special Issue) Jurnal Kolaboratif Sains (JKS) - Juni 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i6.11252

Abstract

Era transformasi digital telah mengubah standar kompetensi lulusan akuntansi secara fundamental, namun pendidikan tinggi akuntansi di Indonesia dinilai belum sepenuhnya responsif terhadap perubahan tersebut. Penelitian ini bertujuan menganalisis kesenjangan antara kompetensi akademik mahasiswa akuntansi Universitas Tadulako dengan kebutuhan dunia kerja di era digital. Penelitian menggunakan pendekatan kualitatif eksploratoris dengan pengumpulan data melalui wawancara mendalam, observasi non-partisipan, dan studi dokumentasi terhadap lima mahasiswa aktif semester 4 dan 6 yang dipilih secara purposif. Hasil penelitian menunjukkan bahwa kurikulum dinilai memadai dalam memberikan dasar teori akuntansi, namun terdapat kesenjangan signifikan pada praktik berbasis teknologi, di mana penguasaan perangkat lunak akuntansi dan sistem digital masih sangat terbatas dan bergantung pada inisiatif belajar mandiri mahasiswa. Pengembangan soft skills berjalan relatif baik melalui pembelajaran aktif, meskipun belum sepenuhnya siap diterapkan dalam konteks profesional. Pengalaman magang berkontribusi positif terhadap kesiapan kerja, sementara seluruh informan menyadari ancaman disrupsi kecerdasan buatan terhadap profesi akuntan. Penelitian ini merekomendasikan pembaruan kurikulum yang mengintegrasikan teknologi digital secara sistematis, perancangan program magang yang lebih terstruktur, serta pengembangan soft skills yang lebih terarah sebagai kebutuhan mendesak agar lulusan akuntansi benar-benar siap memasuki dunia kerja modern.
Co-Authors ., Zarkasyi A.A. Ketut Agung Cahyawan W Abdul Pattawe Ade Ainun Ariyanti Ade Fazliana Mantika Aditya Aditya Agusmita Agusmita Agustinus Widodo Ahmad Fauzi Yetta Alifiyah Fitri Nuraisyah Anastasya Anastasya Andi Atirah Andi Puput Febrianti Andri Nirwana AN Anis Anis Anita Tri Damayanti Anjas Putra Tamsir Anjelina Anjelina Annisa Rahmayani Ariyadi Ariyadi Ariza Abu Bakar Putri Arliah Tri Sajana Sastrawati Askar Askar Asriana Sultan Asriani Hasanuddin Astrid Natalia Alasa Asty Ivon Samaliwu Aswad Aswad Bau Toknok Bela Bela Betty Betty Bohari Bohari Bryan Bryan Bulan Bulan Chairul Anwar Cipta Vanesa Ludong Citra Lestari Dalil Dalil Daud Ruranto Buntulabi Dewi Muhtiani Dinarti Dinarti Dini Prastika Lagole Dytha Okvhyanitha Ega Ayu Andari Ernawaty Usman Fadhilla Septiani Fadilla Fadilla Fadly Fadly Fahril Fahril Febrianto Febrianto Fenti Fenti Fera Fera Fifi Fifi Firman Firman Fitria Fitria Fitriani, Arifah Devi Funny Glorita R Gina Nafsiah Putri Gita Gita Grafelia Dundea Gugun Gunawan Hajra Hajra Hardi Haryono Pasang Kamase Hervy Sakkinah Hildayanti Hildayanti Husain Husain I Putu Pari Sutrisna Ibnu Ibnu Ihwam Ihwan Indrawan Aditya Iqra Ifan Iren Citra Dewi Ismail Ismail Jaya I. Madina Jessica Jessica Juana Juana Kaunang, Imanuel Kiki Berlian Sari Kiki Sanjaya Kristin Natalia Ingkiriwang Lestari, Elsa Ambarwati Lisan, A. R. K. Luh Made Ekasari Manaf, Abd. Mariam Elbanna Maya Al Zahra Mayangsari Mayangsari Megawati Meita Meita Merinda Anisa Milan Milan Minarni Minarni Moh Fahrisi Moh. Mudatsir Moh. Rifki Moh. Rifky Muh Dzulkifli Muhammad Ansar Muhammad Azwar AR Muhammad Rusydi Hasanuddin Muhammad Syahrir Mustamin Mustamin Muwahhidin Muwahhidin Natasha Setiawan Ni Made Yeni Lisnawati Niluh Niluh Nina Yusnita Yamin Novianti Novianti Novriyanti Nur Avni Syamsuddin Nur Fahmi Nur Hikmah Buchair Nur Pita Sari Nur Rahma Nur Saida Nurafifa Nuralia Nuralia Nurdin, Jurana Nurhayati Haris Nurhikma Nurhikma Nurlina Ibrahim Nursianna Nursianna Nursysyfa Nursysyfa Nurul Falah Nurul Fitria Nurul Hidayah Nurul Ma'rifatika Nurul Mufliha Nurul Mujahida Nyoman Suartini Padhlun A Jerni Pitriani Pitriani Pitriani Prasetyawati Umar, Emi Pratikno, Fathony Akbar Puspa Bandaso Putra, Lalu Aji Sanjaya Putri Putri Putri Wahida Putri, Efrina Chandra Agusti Rahmania Ramdani Rayu Indri Pangesti Renaldi Renaldi Reren Anggreini Retno Wulandari Rezaldi Rezaldi Ridwan Ridwan Ridwan Rifqa Rifqa Rionaldy Arvelino Du'o Riri Suwahyuni Risal Risal Risma Niswaty Rosmala Nur Rudy Usman Ryka, Hamriani Sahrul Sahrul Septiana Septiana Sisi Sisi Siti Atikah Rahayu Siti Fatimah Siti Hamdanah Siti Nurhafsah Siti Nurhaliza Sri Puspita Wulandari Sri Wahyuni Stevania Stevania Suardy . Sukmawati, Sukmawati Sulham Winarto, Sulham Suprastiwara, Khrisko Supriadi Laupe Suriana Laga Syafaat Muqaddin Syariful Anam Syariful Anam Tantri Tantri Taslim, A. Ibnu Taufik Taufik Tenripada Tenripada Tesa Tesa Umar, E. P. Upik Rohaya Valentino Pandeirot Wafiq Saifullah Wanda Wanda Witra Witra Yasinta Yasinta Yuliet Yuliet Yusriadi Yusriadi Zaelani, Kamaruddin Zulkifli Zulwana Zulwana