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All Journal Equilibrium: Jurnal Pendidikan Jurnal Akuntansi Jurnal Dinamis Jurnal Pendidikan
Suparman .
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Kajian Atas Perbandingan Penyusutan Aktiva Tetap Menurut Akuntansi (Komersial) Dan Menurut Ketentuan Peraturan Perundang-Undangan Perpajakan ., Suparman
Jurnal Akuntansi Vol 18, No 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.095 KB) | DOI: 10.24912/ja.v18i2.563

Abstract

The Existence Of Different Concepts, Measurements, Methods, And The Recognition Of Income And Expenses Between Accounting And Taxation Lead To Differences Between Accounting Income To Taxable Income.
The Correlation Between Parental Attention and Learning Motivation with Mathematics Learning Outcomes of Class X SMA Negeri 3 Palangka Raya Widiawanty, Miranty Anjely; ., Suparman; Artuti, Emy
JURNAL PENDIDIKAN Vol 25 No 1 (2024): Jurnal Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52850/jpn.v25i1.12925

Abstract

This research is motivated by mathematics learning outcomes of students in Class X SMA Negeri 3 Palangka Raya which is still relatively low. The research aims to find out: 1) the relationship of parental attention to the mathematical learning outcomes of students in Class X SMA Negeri 3 Palangka Raya. 2) The relationship of student learning motivation with mathematics learning outcomes of Class X students of SMA Negeri 3 Palangka Raya. 3) the relationship of parental attention and student learning motivation with mathematics learning outcomes of Class X students of SMA Negeri 3 Palangka Raya. This research uses a quantitative approach with the type of correlational research. The population is all students of Class X of SMA Negeri 3 Palangka Raya in the academic year 2023/2024. 247 students were selected as a sample using cluster random sampling techniques. The instruments used were the parental attention questionnaire with 28 valid statements (= 0.83), motivation learning questionnaire with 28 valid statements (= 0.71), and the mathematics learning outcomes test with 32 valid questions (=0.81). Prerequisite test parametric statistical analysis to test the normality of parental attention data, learning motivation, and mathematical learning outcomes data with a significant level of 5% obtained all data with normal distribution. The results showed: (1) there is a positive and significant relationship between parental attention with mathematical learning outcomes with 0.19; (2) there is a positive and significant relationship between learning motivation with mathematical learning outcomes with  0.21; (3) there is a positive and significant relationship of parental attention and learning motivation with mathematical learning outcomes with = 0.25.
Pemberdayaan Masyarakat Melalui Pelatihan Tata Rias dalam Mengurangi Pengangguran Usia Produktif di Kabupaten Enrekang Alvitriyanti, Devi; ., Suparman; ., Haerusman; ., Saidang; Hatta, M.
Equilibrium: Jurnal Pendidikan Vol 13, No 2 (2025): EQUILIBRIUM : JURNAL PENDIDIKAN
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/equilibrium.v13i2.17905

Abstract

Productive age unemployment is a social problem that has a direct impact on community welfare and regional economic growth. In Enrekang Regency, the increase in unemployment rates from year to year shows that the efforts to overcome it have not been optimal, especially for people who are not absorbed in the formal workforce. This study aims to examine the effectiveness of make-up training as a community empowerment strategy in reducing productive age unemployment. This study is also expected to provide alternative solutions based on non-formal education that are in accordance with local potential. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation. The results of the study showed that make-up training had a positive impact on improving participants' skills, building motivation for entrepreneurship, and giving rise to the initiative to open make-up services independently. Participants showed high enthusiasm in the learning process and some began to practice their skills in the community. This training has been proven to not only improve technical skills, but also shape entrepreneurial mindsets and economic independence. Therefore, skills training based on local potential such as make-up can be an effective and sustainable alternative solution in overcoming productive age unemployment in the region.
Relasi Modal Sosial dan Efektivitas Administrasi Publik dalam Era Digitalisasi Hatta, M.; ., Suparman
Equilibrium: Jurnal Pendidikan Vol 13, No 2 (2025): EQUILIBRIUM : JURNAL PENDIDIKAN
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/equilibrium.v13i2.18038

Abstract

Perkembangan era digital telah mendorong perubahan besar dalam administrasi publik di berbagai daerah, termasuk Kabupaten Enrekang. Namun, efektivitas pelayanan publik digital tidak hanya ditentukan oleh teknologi yang diterapkan, melainkan juga dipengaruhi oleh kekuatan modal sosial yang ada di tengah masyarakat. Urgensi penelitian ini terletak pada pentingnya memahami bagaimana kepercayaan, jaringan sosial, dan norma kolektif berkontribusi dalam mendukung keberhasilan digitalisasi pelayanan publik. Penelitian ini bertujuan untuk menganalisis relasi antara modal sosial dan efektivitas administrasi publik di era digital, serta memberikan manfaat berupa rekomendasi strategi berbasis sosial dalam memperkuat implementasi pelayanan publik digital. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif yang dilaksanakan di Kabupaten Enrekang pada Januari hingga Maret 2025. Jenis data yang dikumpulkan meliputi data primer, berupa hasil wawancara mendalam dan observasi partisipatif, serta data sekunder dari dokumentasi laporan resmi instansi pelayanan publik. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Analisis data menggunakan model analisis interaktif Miles dan Huberman, yaitu melalui tahap reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. Untuk menjaga keabsahan data, digunakan teknik triangulasi sumber, teknik, dan waktu, serta dilakukan member checking kepada informan. Hasil penelitian menunjukkan bahwa keberadaan modal sosial yang kuat, berupa tingginya tingkat kepercayaan masyarakat terhadap pemerintah, keterhubungan dalam jaringan komunitas, dan budaya gotong royong, secara signifikan mempercepat adopsi layanan digital. Sebaliknya, lemahnya modal sosial menyebabkan resistensi terhadap perubahan dan rendahnya efektivitas pelayanan. Penelitian ini menegaskan bahwa keberhasilan digitalisasi administrasi publik sangat bergantung pada kekuatan sosial masyarakat, sehingga strategi pembangunan modal sosial perlu menjadi bagian integral dalam transformasi pelayanan publik di era digital.
PENGARUH PEMBERIAN TEPUNG SAGU (Metroxylon SP) TERHADAP PERFORMANS TERNAK BABI RAS FASE GROWER ., suparman
DINAMIS Vol 18 No 2 Desember (2021): Dinamis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Sains dan Teknologi Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58839/jd.v18i2.969

Abstract

This study aims to determine the effect of adding sago flour (Metroxylon SP) in commercial rations on the performance of pigs in the grower phase. This study used an experimental method using a completely randomized design (CRD), which consisted of 4 treatments and 3 replications so as to obtain 12 experimental units. The research treatments were: R0 (commercial ration CP551 as control diet), R1 (95% commercial ration CP551 + 5% sago flour), R2 (90% commercial ration CP551 + 10% sago flour) and R3 (85% commercial ration CP551 + 15% sago flour). This study used 12 pigs, aged 3 months with an initial body weight range of 9.9 to 10.36 kg. Research feed was given for 6 weeks. The variables measured included average body weight gain (PBB), ration consumption, ration conversion. The results showed that the provision of sago flour in commercial rations on body weight gain (0.908-1.083 kg/head/day), total consumption (2.075-2.083 kg/head/day) and ration conversion (1.944-2.287 kg/head/day) did not significant effect (P>0.05). The use of sago flour in commercial rations for pigs in the grower phase can provide good growth even though body weight gain, total consumption and ration conversion remain the same. Keywords: Grower Phase, Performance, Sago Flour
Pemberdayaan Masyarakat Melalui Pelatihan Tata Rias dalam Mengurangi Pengangguran Usia Produktif di Kabupaten Enrekang Alvitriyanti, Devi; ., Suparman; ., Haerusman; ., Saidang; Hatta, M.
Equilibrium: Jurnal Pendidikan Vol. 13 No. 2 (2025): EQUILIBRIUM : JURNAL PENDIDIKAN
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/equilibrium.v13i2.17905

Abstract

Productive age unemployment is a social problem that has a direct impact on community welfare and regional economic growth. In Enrekang Regency, the increase in unemployment rates from year to year shows that the efforts to overcome it have not been optimal, especially for people who are not absorbed in the formal workforce. This study aims to examine the effectiveness of make-up training as a community empowerment strategy in reducing productive age unemployment. This study is also expected to provide alternative solutions based on non-formal education that are in accordance with local potential. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation. The results of the study showed that make-up training had a positive impact on improving participants' skills, building motivation for entrepreneurship, and giving rise to the initiative to open make-up services independently. Participants showed high enthusiasm in the learning process and some began to practice their skills in the community. This training has been proven to not only improve technical skills, but also shape entrepreneurial mindsets and economic independence. Therefore, skills training based on local potential such as make-up can be an effective and sustainable alternative solution in overcoming productive age unemployment in the region.
Relasi Modal Sosial dan Efektivitas Administrasi Publik dalam Era Digitalisasi Hatta, M.; ., Suparman
Equilibrium: Jurnal Pendidikan Vol. 13 No. 2 (2025): EQUILIBRIUM : JURNAL PENDIDIKAN
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/equilibrium.v13i2.18038

Abstract

Perkembangan era digital telah mendorong perubahan besar dalam administrasi publik di berbagai daerah, termasuk Kabupaten Enrekang. Namun, efektivitas pelayanan publik digital tidak hanya ditentukan oleh teknologi yang diterapkan, melainkan juga dipengaruhi oleh kekuatan modal sosial yang ada di tengah masyarakat. Urgensi penelitian ini terletak pada pentingnya memahami bagaimana kepercayaan, jaringan sosial, dan norma kolektif berkontribusi dalam mendukung keberhasilan digitalisasi pelayanan publik. Penelitian ini bertujuan untuk menganalisis relasi antara modal sosial dan efektivitas administrasi publik di era digital, serta memberikan manfaat berupa rekomendasi strategi berbasis sosial dalam memperkuat implementasi pelayanan publik digital. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif yang dilaksanakan di Kabupaten Enrekang pada Januari hingga Maret 2025. Jenis data yang dikumpulkan meliputi data primer, berupa hasil wawancara mendalam dan observasi partisipatif, serta data sekunder dari dokumentasi laporan resmi instansi pelayanan publik. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Analisis data menggunakan model analisis interaktif Miles dan Huberman, yaitu melalui tahap reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. Untuk menjaga keabsahan data, digunakan teknik triangulasi sumber, teknik, dan waktu, serta dilakukan member checking kepada informan. Hasil penelitian menunjukkan bahwa keberadaan modal sosial yang kuat, berupa tingginya tingkat kepercayaan masyarakat terhadap pemerintah, keterhubungan dalam jaringan komunitas, dan budaya gotong royong, secara signifikan mempercepat adopsi layanan digital. Sebaliknya, lemahnya modal sosial menyebabkan resistensi terhadap perubahan dan rendahnya efektivitas pelayanan. Penelitian ini menegaskan bahwa keberhasilan digitalisasi administrasi publik sangat bergantung pada kekuatan sosial masyarakat, sehingga strategi pembangunan modal sosial perlu menjadi bagian integral dalam transformasi pelayanan publik di era digital.
Co-Authors ., Saidang Alvitriyanti, Devi Emy Artuti, Emy M. Hatta Rusman, Haerusman Widiawanty, Miranty Anjely