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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmu Pemerintahan Widya Praja Bubungan Tinggi: Jurnal Pengabdian Masyarakat JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Civitas Consecratio: Journal of Community Service and Empowerment Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Parlementer : Jurnal Studi Hukum Dan Administrasi Publik Konstitusi: Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi Kajian Administrasi Publik dan ilmu Komunikasi Jurnal Hukum, Administrasi Publik dan Negara Studi Administrasi Publik dan ilmu Komunikasi
Sarwani Sarwani
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP TINGKAT PENERIMAAN KREDIT SERTA IMPLEMENTASI SAK ETAP Sarwani Sarwani; Rusma Nailiah; Dwianto Mukhtar Latif
Riset Akuntansi Keuangan Vol 4, No 1 (2019): April 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v4i1.1378

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas laporan keuangan terhadap tingkat penerimaan kredit dan untuk mengetahui sejauh mana kemungkinan penerapan SAK ETAP pada UMKM Industri Kreatif di Kota Banjarmasin. Survei dilakukan dengan melibatkan responden sebanyak 30 pelaku UMKM industri kreatif yang tersebar di Kota Banjarmasin dengan instrumen kuesioner. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan belum dapat dijadikan sebagai informasi yang andal bagi perbankan untuk pengambilan keputusan kredit. Sementara ukuran usaha, jaminan kredit, dan termin kredit mempunyai pengaruh positif terhadap tingkat penerimaan kredit. Hasil lainnya menunjukkan bahwa tingkat pemahaman pelaku UMKM masih sangat rendah sehingga menjadi kendala dalam penerapan SAK ETAP untuk pencatatan dan pelaporan keuangan UMKM industri kreatif. Pemberian informasi dan sosialisasi menjadi faktor yang berpengaruh terhadap pemahaman pelaku UMKM terkait SAK ETAP.
PENGEMBANGAN MODEL PENDIDIKAN KARAKTER DALAM KELUARGA (TINJAUAN PENDIDIKAN KARAKTER BERSPEKTIF ISLAM) Sarwani Sarwani
Jurnal Ilmu Pemerintahan Widya Praja Vol 42 No 1 (2016)
Publisher : Lembaga Riset dan Pengkajian Strategi Pemerintahan (LRPSP), Institut Pemerintahan Dalam Negeri (IPDN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.725 KB) | DOI: 10.33701/jipwp.v42i1.139

Abstract

Development of character education models in the family in the true Islamic perspective departs from the efforts of parents to educate their children by elaborating some models are exemplifi ed byeducation experts from a variety of references including how to educate families using the propositionsof Islamic legal sources that exist both Qu’an/Hatits, Ijma friends and Qiyas, so the expectations ofparents to off spring be useful for children religion, homeland and nation can be realized and gets thepleasure of Allah SWT.
Accounting Treatment of Biological Assets in Plantation Industry on Wetlands (Case Study in Plantation Company Entities in South Kalimantan) Chairina Chairina; Sarwani Sarwani
Journal of Wetlands Environmental Management Vol 6, No 2 (2018): July-December
Publisher : Center for Journal Management and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.386 KB) | DOI: 10.20527/jwem.v6i2.181

Abstract

The purpose of this study is to determine the Accounting treatment of biological assets based on IAS 41 Agriculture. DSAK-IAI in the process of convergence of PSAK with IFRS states that one of the standards that is still being project remaining work since 2010 is IAS 41. IAS 41 is adopted into PSAK No.69 Agriculture as the Accounting standard that regulates special biological assets that will be effectively applicable on 1 January 2018. The results of this study are expected to provide the description of Accounting treatment based on IAS 41 in more detailed and clear in terms of recognition and presentation and disclosure of biological assets. However, in terms of measurement, IAS 41 will be more difficult to implement because the market price for the plantation industry has not been able to be a benchmark of fair value.       This research was a qualitative descriptive research by giving a description of the Accounting treatment of biological assets engaged in oil palm plantation. Data collection techniques used questionnaires sent to the company with 10 (ten) samples of oil palm companies representing Banjarmasin City, Banjarbaru City, Banjar Regency, Tapin Regency and Tanah Laut regency. The data were analyzed by using descriptive analysis and index calculation of implementation conformity to the standard.        The results showed that the companies have applied the Accounting treatment of biological assets on the average of 90.8% based on research indicators. In terms of classification the companies have classified 100% of its biological assets well. Recognition, measurement and assessment of biological assets, the companies applied research indicators in the range of 84% - 97%, this condition was caused more because the basis of valuation with the fair value of biological assets was not readily available in the active market thus affecting the recognition, measurement and valuation of those assets. While Presentation and Disclosure of Biological Assets in the financial statements, the companies applied 77.5% - 96% of the existing disclosure indicators.   
Pemberdayaan Masyarakat Objek Terkena Dampak (OTD) melalui Perubahan Mindset Pasca-Pembangunan Waduk Jatigede di Desa Cisurat, Kecamatan Wado, Kabupaten Sumedang Wangsih Wangsih; Sarwani Sarwani; Lilis Sholihah
Civitas Consecratio: Journal of Community Service and Empowerment Vol 2 No 2 (2022)
Publisher : Lembaga Pengabdian Masyarakat Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/cc.v2i2.2881

Abstract

Masyarakat Desa Cisurat kecamatan Wado yang terkena dampak Pembangunan waduk Jatigede menyisakan permasalahan. Adapun permasalahan yang dihadapi adalah berkurangnya pemukiman dan hilangnya mata pencaharian. Adapun permasalahan yang dihadapi adalah berkurangnya pemukiman dan hilangnya mata pencaharian. Tujuan dari Pengabdian ini adalah untuk Mendeskripsikan perubahan mata pencaharian masyarakat OTD di Desa Cisurat Kecamatan Wado sebelum dan sesudah dilakukan pemberdayaan pasca pembangunan Waduk Jatigede. Pengabdian ini menggunakan desain penelitian deskriptif kualitatif dengan metode penelitian Action Research dari Davidson yang terdiri dari lima siklus yaitu: Melakukan diagnosis, Membuat rencana tindakan, Melakukan tindakan,Melakukan evaluasi; dan Pembelajaran. Adapun pengumpulan data melalui observasi, wawancara, dan dokumentasi . Hasil pengabdian menunjukan bahwa Mata pencaharian masyarakat OTD di desa cisurat kecamatan wado sebelum dilakukan pemberdayaan mayoritas sebagai petani bahkan buruh tani dan sesudah dilakukan pemberdayaan melalui penelitian tindakan hasilnya mengalami peningkatan dengan terbentuk kelompok usaha bersama (KUBE).Pemberdayaan yang dilakukan kami kepada masyarakat memiliki kendala yaitu adanya keterbatasan modal dan jaringan kemitraan. Untuk keterbatasan modal hendaknya pemerintah melalui dinas sosial pemberdayaan perempuan dan perlindungan anak, meningkatkan pemberian modal kepada KUBE – KUBE yang belum terdata sama DTKS melalui pemberian modal dengan jalinan kerja sama dengan KUR bank-bank yang ada di kabupaten Sumedang.Untuk keterbatasan jaringan kemitraan, hendaknya menjalin kemitraan dengan pihak swasta di bidang pemasaran dari hasil produk olahan makanan dan hasil ternak dengan memanfaatkan media online.
Sosialisasi dan Antisipasi Bahaya Rentenir bagi Masyarakat Kampung Melayu Laut Bachruddin Ali Akhmad; Muhammad Ainani; Sarwani Sarwani
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 6, No 1 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v6i1.10094

Abstract

Bagi masyarakat, berhubungan dengan sumber pembiayaan informal seringkali menjadi pilihan mudah karena kemudahan persyaratan dan akses. Rentenir, baik yang sifatnya tradisional mendatangi rumah warga, maupun yang eksis di era digital seperti pinjaman online menjadi persoalan serius bagi masyarakat, terutama masyarakat golongan ekonomi rendah. Tujuan dari diadakannya pengabdian ini ialah sebagai upaya untuk mencegah dampak yang lebih luas atas bahaya praktik rentenir utamanya di perkampungan padat penduduk. Kegiatan pengabdian masyarakat melalui sosialisasi ini dilaksanakan pada tanggal 10 Agustus 2023 bertempat di Masjid At Taubah Batang Banyu, Kampung Melayu Laut, Kelurahan Melayu Kota Banjarmasin. Sasaran kegiatan ini ialah warga Kampung Melayu Laut dengan jumlah peserta 40 orang. Metode pelaksanaan yaitu dengan cara ceramah, kemudian dilanjutkan dengan diskusi dan tanya jawab. Evaluasi dilaksanakan menggunakan pemberian soal pretest dan posttest. Hasil evaluasi menyatakan terdapat peningkatan pengetahuan dan perubahan cara pandang. Penyerapan materi oleh peserta sosialisasi sangat baik yaitu diatas 80% dilihat dari nilai evaluasi awal dan akhir. Hasil dari kegiatan ini diharapkan masyarakat menjadi lebih paham tentang bahaya praktik rentenir.For the community, dealing with informal sources of financing is an easy option because of the ease of requirements and access. Moneylenders, who traditionally come to people's homes, and those that exist in the digital era, such as online loans, are a severe problem for the community, especially people from lower economic groups. The purpose of holding this service is to prevent a wider impact on the dangers of moneylender practices, especially in densely populated settlements. This community service activity through socialization was carried out on August 10, 2023, at the At Taubah Batang Banyu Mosque, Kampung Melayu Laut, Melayu Village, Banjarmasin City. The target of this activity is Kampung Melayu Laut people, with 50 participants. The implementation method is through lectures, discussion, and question and answer. The evaluation was carried out using pre-test and post-test questions. The evaluation results stated an increase in knowledge and a change in perspective. Material absorption by socialization participants was very good, namely above 80%, as seen from the initial and final evaluation scores. The results of this activity are expected to make the community more aware of the dangers of moneylender practices.
Impact of Digital Marketing, Service Quality, and Product Innovation on Skintific TikTok Shop Consumers Dian Ferriswara; Susi Susanti; Sarwani Sarwani; Liling Listyawati
Studi Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 3 (2025): Agustus : Studi Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/studi.v2i3.581

Abstract

This study explores the influence of digital marketing, service quality, and product innovation on customer satisfaction among Skintific skincare consumers on TikTok Shop. Employing a quantitative, explanatory research design, the study used purposive sampling to collect 200 valid responses from consumers who had purchased Skintific products via TikTok Shop. Data were collected through an online questionnaire and analyzed using multiple linear regression with SPSS, preceded by validity, reliability, and classical assumption tests. The results revealed that product innovation had the most significant impact on customer satisfaction (β = 0.589, p < 0.001), followed by service quality (β = 0.343, p < 0.001). However, digital marketing did not have a significant direct effect on customer satisfaction (β = 0.019, p = 0.746). The model explained 86.9% of the variance in customer satisfaction (R² = 0.869), indicating strong combined effects from the three factors. These findings suggest that post-purchase factors, particularly product innovation and service quality, are more decisive in influencing customer satisfaction than promotional efforts alone. Managerial implications highlight the importance of continuous product development, enhancing service responsiveness and reliability, and integrating digital marketing with value delivery to optimize customer satisfaction. The study contributes to social commerce literature by clarifying the distinct roles of marketing, service quality, and innovation in the context of TikTok Shop, providing both theoretical insights and practical guidance for brand strategy in social commerce platforms. This research adds to the understanding of how businesses can strategically leverage product innovation and service excellence to enhance consumer satisfaction and foster long-term customer loyalty in the competitive social commerce landscape.
Pengaruh Bauran Komunikasi Pemasaran terhadap Keputusan Pembelian Batu Tela: pada UMKM Material Bangunan di Kabupaten Jayapura Supriyanto Supriyanto; Dian Ferriswara; Sarwani Sarwani; Galuh Ajeng Ayuningtiyas
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 3 No. 3 (2025): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v3i3.1158

Abstract

This study was conducted with the aim of identifying the extent to which the marketing communication mix influences the purchasing decisions of Batu Tela products in building material MSMEs operating in Jayapura Regency. The marketing communication mix examined in this study includes five main elements, namely advertising, sales promotion, publicity, personal selling, and direct marketing. These five elements are considered important factors that can influence how consumers recognize, evaluate, and ultimately make decisions to purchase the products offered. The research method used is a quantitative approach with a survey technique. The research respondents were 60 consumers selected with the criteria of having purchased Batu Tela products at least once in the last six months. The collected data were then analyzed using multiple linear regression methods to determine the relationship and influence of each marketing communication element on purchasing decisions. The results of the study indicate that all five marketing communication elements have been proven to have a significant influence on consumer purchasing decisions. This confirms that the marketing communication strategy designed and implemented by MSMEs plays an important role in building positive consumer perceptions and encouraging purchase transactions. Of all the variables studied, sales promotion emerged as the dominant factor that most strongly influenced consumer decisions. Incentives in the form of price cuts, discounts, and special offers are considered more effective in attracting consumer attention and interest than other elements. This finding provides practical implications: MSMEs need to design more integrated marketing communications strategies, emphasizing creative and sustainable sales promotion programs. Furthermore, this research opens up opportunities for further research by expanding the variables, particularly internal consumer factors that can influence decision-making.
Influence of Product Quality, Price, and Promotion on Gacoan Noodle Consumers’ Purchase Decisions (Ngagel Surabaya) Yuweldi Azhari; Dian Ferriswara; Sarwani Sarwani; Galuh Ajeng Ayuningtiyas
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 3 No. 3 (2025): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v3i3.1160

Abstract

This study investigates the impact of product quality, price, and promotion on consumer purchasing decisions at Mie Gacoan, Ngagel branch, Surabaya. A quantitative research design was adopted, utilizing a survey method with purposive sampling targeting consumers who had made at least one purchase within the previous three months. Following Hair et al.’s recommendation of using ten times the number of measurement indicators, a total of 150 respondents were selected. Data were collected using structured questionnaires encompassing variables related to product quality, price, promotion, and purchasing decisions, and were analyzed using multiple linear regression with SPSS software. The findings reveal that product quality, price, and promotion all exert significant individual and simultaneous effects on purchasing decisions, with a coefficient of determination (R²) of 0.911. Among these factors, promotion demonstrated the strongest influence, followed by product quality and price. These results underscore the critical role of innovative promotional strategies, particularly those leveraging digital and social media platforms, in shaping the purchasing behavior of young consumers, who represent the predominant customer segment. Additionally, maintaining consistent product quality and ensuring competitive pricing remain key to fostering consumer trust and encouraging repeat purchases. The study recommends that Mie Gacoan enhance promotional innovation, sustain product quality standards, and implement competitive pricing strategies to strengthen its market position. Future research should integrate customer satisfaction and loyalty as additional variables and adopt advanced analytical approaches, such as Structural Equation Modeling (SEM), to capture the complexity of consumer behavior dynamics in the fast-food industry more comprehensively.
Implementing the 12-Year Compulsory Education Policy in Kaimana : Opportunities and Challenges Randy Lieminarto; Sarwani Sarwani; Ulul Albab
Parlementer : Jurnal Studi Hukum dan Administrasi Publik Vol. 2 No. 3 (2025): September: Parlementer : Jurnal Studi Hukum dan
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/parlementer.v2i3.1120

Abstract

This study aims to explore the implementation of the 12-Year Compulsory Learning policy in Kaimana Regency, West Papua, with a focus on the challenges and opportunities faced by the Finance Section of the Education, Youth, and Sports Office in managing the education budget. This study also examines how budget management and allocation of education funds can improve access and quality of education in the area, as well as the role of coordination between local governments, schools, and communities. A qualitative approach with a case study design was used in this study to collect data through in-depth interviews, participatory observation, and document analysis. The results of the study show that despite efforts to improve performance-based budget management, limited infrastructure and human resources remain the main challenges in the implementation of education policies. Weak coordination between stakeholders, as well as active community involvement, are important factors influencing the success of the 12-Year Compulsory Learning policy. This study recommends increasing the capacity of human resources, allocating more equitable budgets, and strengthening collaboration between local governments, schools, and communities to increase the effectiveness of these policies. Thus, this research contributes to a deeper understanding of the implementation of education policies in remote areas and proposes practical solutions to address existing challenges. Furthermore, this study highlights the importance of transparency and accountability in education budget management as an effort to build public trust and ensure that available funds are truly used to support improvements in education quality. In the context of Kaimana Regency, which faces geographical challenges and limited access, a participatory oversight mechanism involving the community and independent oversight institutions is key to ensuring that budget allocations are not only on target but also capable of driving real change on the ground.
The Effectiveness Of Civil Servant Training In Improving The Performance Of Local Government Apparatus Anace Kambu; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah
Presidensial: Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik Vol. 2 No. 3 (2025): September : Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Pub
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/presidensial.v2i3.1095

Abstract

This study examines the effectiveness of education and training programs in improving employee performance and identifies the factors influencing training outcomes at the Personnel and Human Resources Development Agency (BKPSDM) of Southwest Papua Province. A qualitative descriptive approach was employed, utilizing interviews, observations, and documentation, with key informants including the Head of BKPSDM. Data were analyzed using the interactive model of Miles et al. (2014), encompassing data condensation, data display, and conclusion drawing. Findings reveal that education and training programs at BKPSDM significantly enhanced employee performance, as evidenced by improved timeliness in task completion, increased knowledge, skills, and expertise, and notable positive changes in employee behavior and attitudes. Training outcomes were also reflected in improved workplace discipline and greater responsibility among civil servants. Evaluation of program effectiveness employed five levels: participant reaction, learning achievement, behavioral change, organizational impact, and cost-effectiveness, all of which indicated favorable results. Factors influencing training effectiveness included the relevance of training materials to employee roles, appropriate scheduling that minimized work disruption, the use of clear and supportive training methods, and the competence of instructors in delivering material effectively. These findings demonstrate that well-planned and well-delivered training programs can strengthen the capacity and professionalism of civil servants, enabling them to better fulfill governmental and developmental responsibilities while supporting overall organizational performance improvement. In addition, the study highlights the importance of continuous monitoring and feedback throughout the training process to ensure sustained improvements in employee performance. It suggests that the involvement of employees in the design and planning stages of training programs can enhance the relevance and applicability of the content, fostering greater engagement and retention of knowledge.
Co-Authors Ainani, Muhammad Anace Kambu Aris Sunarya Bachruddin Ali Akhmad Chairina, Chairina Dwianto Mukhtar Latif Ferriswara, Dian Galuh Ajeng Ayuningtiyas Liling Listyawati Lilis Sholihah Randy Lieminarto Rusma Nailiah Sri Kamariyah Stanny Terianus Rumaseb suparman suparman Supriyanto Supriyanto Susi Susanti Ulul Albab Wangsih Wangsih Yuweldi Azhari