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All Journal JBIO: jurnal biosains (the journal of biosciences) Jurnal Penelitian Pertanian Terapan Agroplantae: Jurnal Ilmiah Budidaya dan Pengelolaan Tanaman Perkebunan Jurnal Informasi dan Teknologi Amnesty: Jurnal Riset Perpajakan Management Studies and Entrepreneurship Journal (MSEJ) Quantitative Economics and Management Studies Jurnal Agrisistem: Seri Sosek dan Penyuluhan COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal Agrisistem Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Economic Education and Entrepreneurship Studies
Hamzah, Pratiwi
Politeknik Negeri Ujung Pandang
Agriculture, Biological Sciences & Forestry Arts Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Mathematics Medicine & Pharmacology Social Sciences Other

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Opportunities and Challenges in Integrating Artificial Intelligence into Financial Auditing Pratiwi Hamzah; Evinalia Yeba; Sifera Patricia Maithy; Gema Borneo Poetra
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 4 (2024): VOL. 5, NO. 4 (2024): JE3S, DESEMBER 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v5i4.4563

Abstract

This research examines the opportunities and challenges in the integration of Artificial Intelligence (AI) in the financial audit process in the era of the Industrial Revolution 4.0. AI has great potential to improve audit efficiency and accuracy by automating routine tasks, detecting anomalies, and reducing human error in financial reporting. However, the application of this technology is not free from significant challenges, such as limited auditor expertise in using AI, transparency of algorithms that often function as “black boxes,” and data security and privacy risks.This research uses a qualitative approach with a literature study method, analyzing secondary data from scientific journals, industry reports, and related regulatory documents. The results show that although AI is capable of automating many routine tasks, auditors still play an important role in assessing the results produced by AI. Existing challenges, such as limited auditor knowledge and algorithm transparency issues, can be addressed through intensive training and the development of easier-to-understand algorithms.In conclusion, AI can strengthen the audit process if implemented appropriately, providing benefits in terms of efficiency and accuracy. However, its successful implementation relies heavily on auditors' ability to adapt to the technology and the development of solutions that address the challenges.
Aplikasi Konsentrasi Pupuk Organik Eco-Farming dan Anorganik Terhadap Peningkatkan Pertumbuhan dan Produksi Tanaman Padi (Oryza Sativa L.) Ramli, Ramli; Kaimuddin, Kaimuddin; Rachmat, Rachmat; Hamzah, Pratiwi; Dahlan, Dahlan; Parawansa, Ismaya Nita Rianti
Jurnal Penelitian Pertanian Terapan Vol 25 No 1 (2025)
Publisher : Politeknik Negeri Lampung.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jppt.v25i1.3832

Abstract

Food crop commodities, especially rice, are needed by the people of Indonesia because they are a staple food. Food security is a requirement to produce healthy food. This study aims to analyze the effect of eco farming organic fertilizers and NPK on increasing the growth and production of rice plants. This research was carried out in Romanglompoa Village, Bontomarannu District, Gowa Regency. This research activity took place from February to September 2022. This research was designed using a Split Plot Design consisting of two factors. The first factor used as the main plot was inorganic namely 0% inorganic, 25% inorganic and 50% inorganic, and the second factor which was used as a subplot was Eco farming, Eco farming 25 ml, Eco farming 50 ml, and Eco farming 75 ml. These two factors were combined so that there were 9 treatment combinations. Each treatment series was repeated four times so that there were 36 treatments. The results showed that the 50 ml eco farming treatment showed the highest results on plant height (117.5 cm), panicle length (25.78 cm), rice grain (84.04 grains), number of seeds (122.63 grains), weight seeds (43.16 g), and the weight of 100 seeds (3.17 g). 50% inorganic treatment and 50 ml eco farming showed the highest results compared to other treatments.
The Role of Financial Technology in Transforming Business Models in the Banking Sector Maithy, Sifera Patricia; Yeba, Evinalia; Hamzah, Pratiwi; Widyaningsih, Dhina Sri
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2024): VOL. 6, NO. 1 (2025): JE3S, MARCH 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i1.7434

Abstract

This research aims to explore the role of Financial Technology (FinTech) in changing business models in the banking sector, particularly at Bank Kalimantan Tengah. FinTech, as part of the digital financial industry revolution, offers a range of innovative services capable of improving operational efficiency and financial inclusion. This research uses a qualitative approach with a case study method that includes in-depth interviews, field observations, and analysis of related documents. The results show that the implementation of FinTech has successfully reduced operational costs by up to 15%, accelerated transaction processes, and provided more practical services for customers. However, significant challenges have also emerged, mainly related to uneven digital infrastructure, low digital literacy, and customer data security that still needs to be improved. The research also found that great opportunities exist through the application of FinTech, such as expanding market share, increasing financial inclusion in remote areas, and developing innovative financial service products. Future FinTech development strategies include improving digital infrastructure, strengthening information security systems, and intensive training for human resources. Strategic collaboration with non-bank FinTech companies is recommended to accelerate technological innovation and digital banking services. Thus, Central Kalimantan Bank is expected to be able to face the challenges of competition in the digital era while contributing to local and national economic growth.
The Influence of Financial Capital and Financial Management on the Performance of MSMEs at the Mentaya Shooping Center in Sampit Glorianismus, Filoshopia Yasni; Sambung, Roby; Ani Mahrita; Pratiwi Hamzah
Quantitative Economics and Management Studies Vol. 6 No. 2 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3946

Abstract

This study aims to analyze the influence of financial capital and financial management on the performance of Micro, Small, and Medium Enterprises (MSMEs) at the Mentaya Shopping Center in Sampit, Central Kalimantan. Using a quantitative approach with a survey method, data were collected from 82 MSME respondents and analyzed through Structural Equation Modeling using SmartPLS 4.0. The research reveals that both financial capital and financial management have a positive and significant effect on MSME performance, both individually and simultaneously. The coefficient of determination (R²) value of 0.612 indicates that 61.2% of the variation in MSME performance is explained by the two independent variables. The findings show that most MSMEs rely on internal capital and face challenges accessing external financing. At the same time, financial management practices—especially in recording, reporting, and controlling—are still not fully optimized. The research supports the Resource-Based View (RBV) and Financial Capability Theory, which emphasize that a combination of financial resources and managerial competence is critical to enhancing business performance. Strategic implications highlight the importance of integrated interventions from stakeholders to improve access to capital and financial literacy among MSME actors. Programs combining digital finance access with structured financial training can significantly enhance MSME competitiveness, especially in traditional market settings. The study contributes both theoretically and practically to the development of inclusive economic models for MSME sustainability in regional markets.
PENGARUH KETERLIBATAN KERJA DAN DUKUNGAN ORGANISASI TERHADAP PERILAKU KERJA INOVATIF PADA KARYAWAN GEN Z DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI: STUDI PADA KARYAWAN USAHA CAKE DI KOTA PALANGKA RAYA Afrida Purba, Ella; Retawati, Anike; Hamzah, Pratiwi; Giovanni, Jonathan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3597

Abstract

This study aims to analyze The Influence of Work Engagement and Organizational Support on Innovative Work Behavior Among Gen Z Employees, With Job Satisfaction as A Mediating Variable (A Study of Cake Business Employees in Palangka Raya). The background of this study stems from the decline in innovation among Gen Z employees, even though this generation is known for its creativity, which is currently emerging in the world of work, especially in the culinary business. This study uses a quantitative approach with partial least square (PLS) analysis techniques. The population in this study consisted of 75 Gen Z employees working in cake shops in Palangka Raya City. The sampling technique used purposive sampling. The results of the study indicate that work engagement and organizational support have a positive and significant effect on employees' innovative work behavior. Additionally, job satisfaction also has a significant effect on innovative work behavior and mediates the relationship between work engagement and organizational support toward innovative work behavior.
RESPONS WANITA TANI TERHADAP PEMANFAATAN LIMBAH KULIT BUAH NAGA MERAH (Hyloscereus Pholyrhizus) DENGAN PENAMBAHAN JAHE SEBAGAI MINUMAN HERBAL: Response of Female Farmers to the Addition of Red Dragon Fruit Peel Waste (Hyloscereus pholyrhizus) With the Addition of Ginger as a Herbal Drink Muzakkir, Muzakkir; Rukka, Hermaya; Hamzah, Pratiwi; Fitriani, Fitriani; Suparningtyas, Juniza Firdha
Jurnal Agrisistem: Seri Sosek dan Penyuluhan Vol. 20 No. 1 (2024): Jurnal Agrisistem: Seri Sosek dan Penyuluhan
Publisher : Unit Penelitian dan Pengabdian Masyarakat Politeknik Pembangunan Pertanian Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52625/j-agr-sosekpenyuluhan.v20i1.324

Abstract

 Minuman herbal merupakan minuman dari bahan alami dan diharapkan dapat bermanfaat bagi kesehatan tubuh. Selain khaisatnya, minuman herbal juga digemari masyarakat karena rasanya sehingga uji organoleptik minuman herbal penting dilakukan sebelum dilakukan penyuluhan. Kajian ini bertujuan untuk mengetahui respons wanita tani terhadap pembuatan minuman herbal dari kulit buah naga merah dengan penambahan jahe serta untuk mengetahui tingkat pengetahuan, sikap dan keterampilan wanita tani terhadap pembuatan minuman herbal dari kulit buah naga merah dengan penambahan jahe. studi ini dilaksanakan di Laboratorium Pengolahan Hasil Polbangtan Gowa dan penyuluhan dilaksanakan di Desa pencong, Kecamatan biringbulu, Kabupaten Gowa. Metode kajian yang digunakan adalah metode eksperimen Rancangan Acak Lengkap (RAL) dengan 4 perlakuan dan 3 ulangan sehingga menghasilkan 12 unit percobaan dengan masing-masing percobaan yaitu P0 = Tanpa perlakuan (kontrol), P1 (Kulit buah naga merah 90% : jahe 10%), P2 (Kulit buah naga merah 80% : jahe 20%), P3 (Kulit buah naga merah 70% : jahe 30%). Hasil studi menunjukkan bahwa perlakuan penggunaan kulit buah naga merah dengan jahe sangat berpengaruh terhadap rasa, aroma, dan warna minuman herbal. Evaluasi penyuluhan menunjukkan adanya peningkatan pengetahuan sebesar 24,4%, peningkatan sikap sebesar 18,8% dan peningkatan keterampilan sebesar 21,6% sehingga diperoleh efektivitas penyuluhan sebesar 51,35% dengan kriteria efektif serta diperoleh respons wanita tani sebesar 79,1 dengan kriteria sangat merespons.
PENINGKATAN PENGETAHUAN DAN KETERAMPILAN PEMBUATAN OLAHAN SEMANGKA PADA KELOMPOK TANI PELANGI NUSANTARA Tuju, Fandi; Dewi, Mirnawati; Hamzah, Pratiwi; Sari, Fatma Puspita; Pangestu, Reyyo; Maulidya, Yova; Lasari, Reysha Mei; Purba, Ella Afrida
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v5i2.7164

Abstract

Anjir Pulang Pisau Village is one of the villages located in Kahayan Hilir District, Pulang Pisau Regency, Central Kalimantan. The village covers an area of 110 hectares, with a watermelon production of 294 tons from 10.5 hectares of cultivated land. One of the farmer groups partnering in this community service program is the Pelangi Nusantara Farmer Group. The program focuses on developing the watermelon agroindustry by empowering farmer groups to process watermelons that are unsuitable for sale due to size and shape. Both the flesh and rind of watermelons can be processed into various consumable products with economic value, ensuring zero waste utilization, as every part of the fruit can be utilized. The implementation method of this community service consists of two stages: socialization and assistance in watermelon processing. The results of the questionnaire showed positive improvements across several aspects after the presentation. Participants became more aware and knowledgeable that watermelon-based products are not limited to the flesh, but all parts of the fruit can be processed into nutritious food products. They also expressed willingness to consume the processed products and showed high enthusiasm to participate in watermelon processing activities after learning about the safety and nutritional content of both the flesh and rind. The assistance activities provided the Pelangi Nusantara Farmer Group with an opportunity to gain hands-on experience in processing watermelons, from harvesting to packaging, resulting in five types of processed products. These stages of the community service program serve as the initial step toward developing watermelon-based products for the community of Anjir Pulang Pisau Village, particularly for the Pelangi Nusantara Farmer Group. ABSTRAKDesa Anjir Pulang Pisau merupakan salah satu desa yang terletak di Kecamatan Kahayan Hilir, Kabupaten Pulang Pisau, Kalimantan Tengah. Desa ini memiliki luar lahan sebesar 110 hektar dengan jumlah produksi buah semangka sebanyak 294 ton untuk luas lahan 10,5 hektar. Salah satu kelompok tani yang menjadi mitra dalam kegiatan pengabdian ini adalah Kelompok Tani Pelangi Nusantara. Program pengabdian difokuskan pada pengembangan agroindustri semangka melalui pemberdayaan kelompok tani semangka untuk mengolah semangka yang tidak layak jual (ukuran dan bentuk semangka). Buah dan kulit semangka  dapat diolah menjadi beberapa produk konsumsi dan bernilai ekonomis sehingga tidak menghasilkan limbah karena semua bagian semangka dapat diolah. Metode pelaksanaan dalam pengabdian ini dilaksanakan dalam 2 tahap yaitu sosialisasi dan pendampingan pembuatan olahan semangka. Hasil pengisian kuesioner menunjukkan peningkatan yang positif dari beberapa aspek setelah pemaparan materi. Peserta menjadi lebih sadar dan tahu bahwa olahan semangka bukan hanya berasal dari dagingnya saja tetapi semua bagian semangka dapat diolah menjadi produk olahan bergizi. Peserta juga bersedia untuk mengonsumsi olahan produk dalam kegiatan ini serta memiliki antusias tinggi untuk ikut dalam kegiatan pengolahan buah semangka setelah mengetahui seberapa aman olahan semangka dan kandungan gizi dalam buah dan kulit semangka. Pendampingan pengolahan semangka menjadi ajang bagi Kelompok Tani Pelangi Nusantara untuk praktik langsung pengolahan semangka sampai pada proses pengemasan yang terdiri dari 5 jenis produk olahan. Tahapan kegiatan pengabdian ini menjadi langkah awal usaha produk olahan semangka masyarakat Desa Anjir Pulang Pisau khususnya Kelompok Tani Pelangi Nusantara.
IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA nasrullah, nasrullah; Adiningrat, Andi Arifwangsa; Hamzah, Pratiwi; Sukma, Yuyun Wahyuni
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5309

Abstract

This study aims to determine the implementation of withholding income tax article 4 paragraph 1 on honorarium and compensation for civil servants outside of salary at the BAPENDA BULUKUMBA. district office. This type of research is a qualitive descriptive study. Where research is carried out in the field and the survey is directly in place to be studied. Research Result Based on data obtained from the Bapenda of Bulukumba Regency and the data processing carried out by researchers according to the PPh 1984 Law that the income subject to taxatipn has the following elements, that what includes income is any addictional ability to control goods and service obtained by the taxpayer, the ratte of withholding income tax articel 4 paragraph 1.
ANALYSIS OF THE DIVERSITY OF UNDERSTORY SPECIES AT THE GREENHOUSE DEPARTMENT OF BIOLOGY, UIN ALAUDDIN MAKASSAR Rustam, Aswar; Hamzah, Pratiwi
JURNAL BIOSAINS Vol. 10 No. 1 (2024): JBIO : JURNAL BIOSAINS (THE JOURNAL OF BIOSCIENCES)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jbio.v10i1.40387

Abstract

Undergrowth is one of the constituents of a forest vegetation ecosystem. Over time, the condition of the land that has experienced succession will be overgrown by pioneer species and become understory. This research is to determine the distribution of understory species at the post-land clearing location at the greenhouse construction site, Department of Biology, UIN Alauddin Makassar. The variables of this research are diversity, evenness, dominance, and community similarity of understory plants that live in that location. Based on observations, the species distribution at the study site reached 35 species in 3 observation points. This condition indicates that the understory species in the research area are abundant and dominated by L. Nummularia, S. obtusifolia, and C. dactylon. The community similarity index shows a figure of 12%, which means the categories are not the same. The species diversity index shows that the three observation plots are moderate. Regarding the evenness, only S. nodiflora had a moderate evenness (0.6 ≤ e ≤ 0.4). Meanwhile, species with low evenness (e < 0.4) were C. dactylon, S. tora, and S. obtusifolia.
Co-Authors A. Farhanah A.Musyarrafah Vetriyani Adindah Novihartina Jafar Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Afrida Purba, Ella Ahmad Fajar Ani Mahrita Asdi Asdi Ashar, Jabal Rahmat Aswar Rustam Azzahrah, Mauliah Dahlan Dahlan Dian Meylani Evinalia Yeba Faisal Hamzah Fandi Tuju Farhanah, A. Fitriani Fitriani Gema Borneo Poetra Glorianismus, Filoshopia Yasni Hairul, Muhammad Harsani, Harsani Hartina Beddu Heni Pujiastuti Jati Nurcholis Jonathan Giovanni Kaimuddin Kaimuddin, Kaimuddin Kanan, Novita Kartika Ekasari Khaldun, Faiz Khaldun Lasari, Reysha Mei Maithy, Sifera Patricia Maulidya, Yova Mirnawati Dewi, Mirnawati Munira Munira Muzakkir Muzakkir Nasrullah Nasrullah Nirwana Nurjusiah, Nurjusiah Pangestu, Reyyo Parawansa, Ismaya Nita Rianti Purba, Ella Afrida RACHMAT RACHMAT Ramli Ramli Retawati, Anike Roby Sambung Rukka, Hermaya Rustam, Aswar Rustan Rustan Sari, Fatma Puspita Sheila Kusumaningrum Sifera Patricia Maithy Sitti Zulaeha Sukma, Yuyun Wahyuni Suparningtyas, Juniza Firdha syaifuddin syaifuddin Widyaningsih, Dhina Sri Yeba, Evinalia