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All Journal EKONOMIA Journal of Nonformal Education Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Jurnal Penelitian Pendidikan IPA (JPPIPA) Kompartemen : Jurnal Ilmiah Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Pendas : Jurnah Ilmiah Pendidikan Dasar RJABM (Research Journal of Accounting and Business Management) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal GeoEkonomi JASF (Journal of Accounting and Strategic Finance) Journal of Indonesian Science Economic Research Jurnal Ilmiah Manajemen Kesatuan Jurnal Impresi Indonesia Akuntansi'45 Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Economic Reviews Journal Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Lamin Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Sepakat : Sesi Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Sustainability Policy and Technology JUTRIANCE Journal of Nonformal Education JURDIASRA
Imam Nazarudin Latif
Fakultas Ekonomi, Universitas 17 Agustus 1945, Samarinda, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Pelatihan Penerapan Harga Pokok Penjualan (HPP) Produk UMKM Pada Dusun Putak Loa Duri Ilir Kecamatan Loa Janan Kabupaten Kutai Karta Negara: Pengabdian Sukirma; Akhmad Al Aidhi; Catur Kumala Dewi; Faizal Reza; Muhammad Maulana; Nurfitriani; Imam Nazarudin Latif; Andi Indrawati; Sunarto
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2297

Abstract

Training on the application of Cost of Goods Sold (COGS) calculation was conducted in Dusun Putak Loa Duri Ilir, Loa Janan District, Kutai Kartanegara Regency, to improve the understanding of micro, small, and medium enterprises (MSMEs) and the tourism awareness group (Pokdarwis) in setting accurate and competitive product selling prices. This activity employed a participatory training method covering material on calculating raw material costs, indirect costs, and determining selling prices based on the desired profit margin. Participants gained insights into the importance of COGS in preventing business losses, estimating profits, and remaining competitive in the market. The results indicated an increase in participants’ ability to calculate COGS in detail and set selling prices aligned with production costs. This training is expected to serve as a foundation for sustainable business development and enhance the competitiveness of local products in the market.
Study on the Effect of Performance Mediation on the Relationship between Work Discipline, Motivation and Compensation on Teacher Quality in Junior High School (SMP) in Kongbeng District Majuliyati, Majuliyati; Rachman, Marjoni; Latif, Imam Nazarudin
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3456

Abstract

Purpose: The purpose of this study is to analyze the influence of work discipline, work motivation, and compensation on teacher performance, as well as their influence on the quality of teacher performance both directly and through the mediation variables of teacher performance in junior high schools (SMP) in Kongbeng District Design/methodology/approach: This study uses a quantitative approach with a survey method. The sample consisted of 76 junior high school teachers in Kongbeng District who were selected using the purposive sampling technique. Data was collected through a questionnaire that had been validated and analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software to test the influence of work discipline, motivation, and compensation on teacher quality through performance as a mediating variable. Findings: The results of the study show that work discipline, motivation, and compensation have a positive and significant effect on teacher performance. Teacher performance also has a positive effect on teacher quality, and significantly mediates the relationship between work discipline, motivation, and compensation and teacher quality. Research limitations/implications: the use of cross-sectional designs that only describe momentary conditions, the use of self-report questionnaires that have the potential to cause perception bias, and the use of external factors such as leadership, facilities, and organizational culture that may also affect teacher performance and quality. Practical implications: These findings confirm that improving teacher quality can be achieved not only through direct factors such as motivation and compensation, but also through improved teacher performance. The practical implication is the importance of the role of school management in strengthening work discipline, providing appropriate motivation, and proper compensation to support the overall improvement of teacher performance and quality. Paper type: Research paper
The Influence of Work Discipline and Work Conflict on Perfoemance throuch Work Morale as an Intervening Variable at Satpol PP East Kutai regency Majid, Abdul; Latif, Imam Nazarudin; Permana, Meiki
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.1008

Abstract

This study aims to analyze the determinants of Employee Performance at the Civil Service Police Unit (Satpol PP) of East Kutai Regency. This study is motivated by the challenges of fieldwork that require high discipline and mental resilience in facing potential conflicts, which impact organizational performance. The variables tested include Work Discipline (X1) and Work Conflict (X2) as independent variables, and Work Morale (Z) as an intervening variable. The research method uses an associative quantitative approach. The sample consisted of 105 respondents from a total population of 142 employees, determined using the Slovin formula with the Proportionate Stratified Random Sampling technique. Data analysis was carried out using SEM-PLS with the help of WarpPLS 8.0 software. The test results show that Work Discipline has a positive and significant influence on both Work Morale and Employee Performance, and is the most dominant variable. Interestingly, Work Conflict was found to have a positive and significant influence on Employee Performance, confirming the existence of productive functional conflict, although Work Conflict did not have a significant influence on Work Morale. Work Morale was shown to act as a partial mediator, especially in mediating the influence of Work Discipline on Performance. These findings suggest that organizations should focus on enforcing discipline and maintaining morale to maximize employee performance.
Analysis of Education Financing of Non-Formal Educational Institutions: a Case Study on Course Educational Institutions Agus Sukoco; Gagah Agung Sulistyo Budi; Imam Nazarudin Latif; Abdul Talib Bin Bon
Journal of Nonformal Education Vol. 10 No. 2 (2024): Equivalency education and community education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jone.v10i2.13771

Abstract

Non-formal educational institutions such as course institutions are educational paths outside of formal education that can be carried out in a structured and tiered manner. The purpose of this study is to identify effective partnership strategies in raising funds for education financing in course institutions, as well as to develop the quality and relevance of non-formal education to the needs of the world of work. The literature review will encompass various sources, including peer-reviewed journal articles, government reports, and case studies that discuss the financing mechanisms of non-formal educational institutions. Key areas of focus will include the identification of effective partnership strategies, fund management practices, and quality development initiatives within course institutions. By synthesizing findings from multiple studies, this research aims to provide a holistic understanding of how course institutions can effectively secure funding and improve educational outcomes. The findings of this study are related to the Partnership Strategy: More course institutions are working with the government and the private sector to raise funds. These partnerships help improve the accessibility and quality of education. Fund Management: Effective fund management through appropriate allocation of aspects of the teaching and learning process, as well as the use of technology to increase efficiency. Quality Development: Improving the quality of education is carried out by prioritizing the allocation of aspects of the teaching and learning process, as well as teacher and staff training. The conclusion of this study is that course institutions can increase the effectiveness and relevance of non-formal education by developing effective partnership strategies, appropriate fund management, and quality development of education that focuses on the teaching and learning process. This research adds value by providing concrete examples of how course institutions can develop partnership and fund management strategies to improve the quality and relevance of non-formal education. In addition, this study also emphasizes the importance of focusing on the teaching and learning process in improving the quality of education.
PENGARUH GAYA KEPEMIMPINAN, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI PADA PT MUCOINDO PRAKASA Rahman, Riki; Latif , Imam Nazarudin; Irwan, Sayid
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.43649

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, kompensasi, dan lingkungan kerja terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel mediasi pada PT Mucoindo Prakasa. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Populasi penelitian adalah seluruh karyawan PT Mucoindo Prakasa yang berjumlah 240 orang, dengan sampel sebanyak 150 responden yang dipilih menggunakan teknik stratified random sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner yang diukur menggunakan skala Likert lima poin. Analisis data menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa gaya kepemimpinan, kompensasi, dan lingkungan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja. Selain itu, kepuasan kerja juga terbukti memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Hasil penelitian juga menunjukkan bahwa gaya kepemimpinan, kompensasi, dan lingkungan kerja memiliki pengaruh langsung terhadap kinerja karyawan. Temuan ini menunjukkan bahwa peningkatan kualitas kepemimpinan, sistem kompensasi yang adil, serta lingkungan kerja yang kondusif dapat meningkatkan kepuasan kerja yang pada akhirnya berdampak pada peningkatan kinerja karyawan. Penelitian ini memberikan kontribusi empiris dalam menjelaskan peran kepuasan kerja sebagai mekanisme mediasi dalam hubungan antara faktor organisasi dengan kinerja karyawan.
Technology-Based Accessibility in Recruitment and Workforce Placement by the Berdaya Menembus Batas Foundation to Increase Employment Opportunities for Persons with Disabilities Abdul Majid; Imam Nazarudin Latif; Ivana Nina Esterlin Barus
Jurnal Penelitian Pendidikan IPA Vol 12 No 3 (2026)
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v12i3.14374

Abstract

This study aims to examine the effect of technology-based recruitment accessibility and technology-supported job placement mechanisms on increasing employment opportunities for people with disabilities within the inclusive employment program implemented by the Berdaya Menembus Batas Foundation. The research is motivated by the persistently low labor force participation rate of persons with disabilities, which indicates the presence of structural and technological barriers in accessing decent employment. This study employs a quantitative approach with a descriptive–verificative research design. Data was collected through a five-point Likert scale questionnaire distributed to people with disabilities who had experienced digital recruitment and technology-assisted job placement processes. The collected data were analyzed using multiple linear regression analysis. The findings indicate that respondents generally perceive recruitment accessibility, workforce placement mechanisms, and employment opportunities positively, with mean scores above 4.00 and relatively low standard deviations, suggesting consistent perceptions among participants. The reliability test also confirms that the research instrument is highly reliable, with Cronbach’s Alpha values above 0.80 for all variables. Furthermore, regression analysis shows that technology-based recruitment accessibility and workforce placement mechanisms simultaneously have a positive and significant effect on employment opportunities (F = 45.128; Sig. = 0.000), with a coefficient of determination (R²) of 0.612, indicating that 61.2% of the variation in employment opportunities can be explained by the two variables. Partially, both variables also demonstrate positive and significant effects, where recruitment accessibility emerges as the dominant factor (β = 0.487), followed by workforce placement mechanisms (β = 0.362). These findings suggest that accessible digital recruitment systems combined with effective technology-supported placement mechanisms form an integrated, inclusive employment ecosystem capable of reducing structural barriers and improving labor market participation for people with disabilities. Therefore, the integration of technology-based recruitment systems and competency-based workforce placement strategies is essential for expanding employment opportunities and fostering a more inclusive, equitable, and sustainable labor market.
The Effect of Ergonomic Facility Management and Organizational Culture on Job Engagement through Quality of Work Life Simon Petrus; Imam Nazarudin Latif; Evi Kurniasari Purwaningrum; Erialdi Syahrial
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.5090

Abstract

Human resources quality and job engagement are crucial to support high-pressure immigration services and ensure optimal, accountable public service delivery. This study examines whether environmentally ergonomic-based facility management and organizational culture influence job engagement among immigration office civil servants in the East Kalimantan-North Kalimantan region, and whether these effects operate through perceived quality of work life. Survey data from 397 civil servants were analyzed using partial least squares structural equation modeling with bootstrapping to estimate both direct and mediated relationships among the constructs. The results show that environmentally ergonomic-based facility management and organizational culture significantly improve the quality of work life, while neither variable has a significant direct effect on job engagement. Quality of work life exerts a strong positive effect on job engagement and fully transmits the effects of both workplace factors to engagement, indicating that improvements in engagement occur primarily when employees experience safer and healthier conditions, stronger development opportunities, and better work-life balance. The study discusses these patterns as evidence that public sector engagement initiatives are most effective when ergonomic and cultural interventions are integrated with programs that explicitly strengthen employees’ quality of work life.
Pengaruh Motivasi Kerja dan Kompensasi Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Mediasi Pada PT Zafina Analitika Inspektama Samarinda Tisya Ayu Andriani; Imam Nazarudin Latif; Eka Yudhyani
Jurnal Impresi Indonesia Vol. 4 No. 11 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i11.7195

Abstract

PT Zafina Analitika Inspektama Samarinda merupakan perusahaan jasa survei dan pengujian kualitas batubara yang keberhasilannya bergantung pada kinerja karyawan. Namun, perusahaan masih menghadapi kendala berupa fluktuasi kinerja, tingkat ketidakhadiran yang tinggi pada beberapa divisi, serta keterbatasan dalam penghargaan dan pengembangan karier. Penelitian ini bertujuan untuk menganalisis pengaruh Motivasi Kerja dan Kompensasi terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai variabel mediasi. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode sensus terhadap 53 karyawan PT Zafina Analitika Inspektama Samarinda. Data dikumpulkan melalui kuesioner berskala Likert 1–5 dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 3.0, meliputi uji validitas, reliabilitas, serta pengujian hubungan langsung, tidak langsung, dan mediasi antarvariabel. Hasil penelitian menunjukkan bahwa Motivasi Kerja berpengaruh positif dan signifikan terhadap Kinerja Karyawan, sehingga menjadi faktor paling dominan dalam peningkatan produktivitas. Kompensasi tidak berpengaruh langsung terhadap Kinerja, namun berpengaruh positif dan signifikan terhadap Kepuasan Kerja. Sementara itu, Motivasi Kerja tidak berpengaruh terhadap Kepuasan Kerja, dan Kepuasan Kerja tidak berpengaruh langsung maupun memediasi hubungan antara Motivasi, Kompensasi, dan Kinerja. Temuan ini menegaskan bahwa Kinerja Karyawan lebih dipengaruhi oleh motivasi intrinsik seperti dorongan berprestasi dan tanggung jawab, sedangkan Kompensasi dan Kepuasan Kerja lebih berperan menjaga stabilitas serta kenyamanan kerja. Implikasinya, perusahaan perlu memperkuat aspek motivasional melalui pengembangan karier dan sistem penghargaan atas prestasi, disertai pemberian kompensasi yang adil dan kompetitif untuk mempertahankan kepuasan serta loyalitas karyawan.
DEVELOPMENT OF THE EARLY WARNING SYSTEM MODEL ON THE PERFORMANCE OF BANK PERKREDITAN RAKYAT (BPR) Titin Ruliana; Imam Nazarudin Latif; Meiki Permana; Jihan Irana Dewi
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1313

Abstract

This study aims to analyze the role of the Early Warning System (EWS) in predicting bankruptcy at Bank Perkreditan Rakyat (BPR). The EWS is viewed as an early detection mechanism capable of identifying financial and non-financial indicators that could potentially lead to bankruptcy risk. This study uses historical BPR data to develop an EWS-based prediction model. This study uses a quantitative approach and empirical methodology. The quantitative approach was chosen because it allows for objective measurement of financial variables and testing of relationships between variables using statistical techniques in SEMPLS. The population in this study is all BPR operating in the East Kalimantan region and officially registered with the Financial Services Authority (OJK), with an observation period starting from 2019 to 2025. The implications of this research emphasize the importance of implementing an EWS as an effective risk management tool for rural banks (BPRs) and providing input to regulators in strengthening the banking supervisory system. Thus, the EWS serves not only as an early warning system but also as a strategic instrument in maintaining the stability and sustainability of BPRs amidst local and national economic dynamics.
PERAN PENDIDIKAN DAN PELATIHAN DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT LOKAL MELALUI BUDIDAYA MADU KELULUT YANG BERKELANJUTAN Masithoh Haryadi, Rina; Dewi, Catur; Soegiarto K, Eddy; Nazarudin Latif, Imam
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.453

Abstract

Pendidikan dan pelatihan memiliki peran krusial dalam meningkatkan kesejahteraan masyarakat lokal melalui budidaya madu kelulut sebagai wujud ekonomi berkelanjutan. Tujuan penelitian ini untuk menganalisis dampak program pendidikan dan pelatihan terhadap efektivitas budidaya madu kelulut, dengan fokus pada kelompok petani madu di Kecamatan Samarinda Utara. Metode yang digunakan adalah deskriptif kualitatif, di mana responden, sebanyak 50 petani madu kelulut, diminta mengisi kuesioner terkait peran pendidikan dan pelatihan dalam peningkatan kesejahteraan. Variable yang digunakan adalah pendidikan dan pelatihan (X1), kualitas dan relevansi materi pelatihan (X2), kesejahteraan masyarakat lokal (Y) dan Variable moderating dukungan institusi terkait (M). Hasil penelitian menunjukkan bahwa dukungan institusi memperkuat hubungan antara pendidikan, pelatihan, dan kesejahteraan masyarakat, dengan indikator dukungan pemerintah setempat, kebijakan yang mendukung, serta monitoring pemerintah terhadap praktik berkelanjutan. Dengan demikian, pendidikan dan pelatihan yang efektif serta dukungan institusi dapat meningkatkan efektivitas budidaya madu kelulut yang berkelanjutan dan mendorong kesejahteraan masyarakat.
Co-Authors Abdul Majid Abdul Majid Abdul Talib Bin Bon Agus Sukoco Aisyah Nazwa Az Zahra Akhmad Al Aidhi Allysa Febriana Andi Indrawati Anton Respati Pamungkas Arif Saefudin Camelia Verahastuti Catur Dewi Catur Kumala Dewi Catur Kumala Dewi Daniel Happy Putra Dewi, Catur Dewi, Catur Kumala Eddy Soegiarto K Eka Yudhyani Eka Yudhyani Ema Harifa Erialdi Syahrial ESWAN, TUKIMUN, Evi Kurniasari Purwaningrum Faizal Reza Frihandini, Dina Gagah Agung Sulistyo Budi Galih Wisnu Wardhana George Luois David Lento Hamsyah, Hamsyah Helda Syahfari Heriyanto Heriyanto Heriyanto Indra P , Ardiyanto Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus, Ivana Nina Esterlin Jihan Irana Dewi Kelfin Sarira Liona Efrina S LUKMAN, LUKMAN Majuliyati, Majuliyati Masithoh Haryadi, Rina Meidina Rahma Utami Meiki Permana Muhammad Maulana Nur Ika Mauliyah Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani Purwanti Purwanti Rachman, Marjoni Riki Rahman Rina Masithoh Haryadi Sayid Irwan Simon Petrus Soegiarto K, Eddy Suci Lestari Sukirma SUNARTO Tatang Kosasih Tisya Ayu Andriani Titin Ruliana Titin Ruliana William Budiman Wongso, Rusmadi