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Persepsi Dosen Jurusan Akuntansi Politeknik Negeri Ambon Terhadap Penggunaan Fintech QRIS Hasmawati, Hasmawati; Usmany, Rendy; Siwabessy, Fajarina; Tumbelaka, Aling Sadewai; Lamasano, Mufidah Faradillah; Hutasoit, Mario Delfiero
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10577

Abstract

The rapid advancement of information and communication technology in the digital era has significantly impacted various aspects of human life, including the field of accounting. Information technology has revolutionized accounting systems and organizational operations, making them more efficient and effective. One of the fastest-growing financial technologies (fintech) in Indonesia is QRIS (Quick Response Code Indonesian Standard), an electronic payment standard developed by Bank Indonesia. This study aims to examine the perceptions of Accounting lecturers at Ambon State Polytechnic regarding the use of QRIS fintech as a payment transaction tool. The data analysis process in this study involves collecting interview results, simplifying and presenting the data in descriptive verbal form, re-checking the presented data, and drawing conclusions to verify and transform the analyzed data into accurate and reliable information. The findings reveal that fintech is effective because its ease of transactions, its practicality, and the benefits it offers to users.
Pengaruh Religiusitas Dan Cinta Uang Terhadap Persepsi Etis Mahasiswa Akuntansi Pattimahu, Angel Merlyn; Hasmawati, Hasmawati; Yesaya, Mey C; Birahy, Denita; de Fretes, Marissa Falyn; Idris, Rafli
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10578

Abstract

This study aims to test and analyze the effect of religiosity on the ethical thinking of accounting students and to test and analyze the effect of love of money on the ethical perceptions of accounting students. This research is a quantitative study that takes samples from students of the Ambon State Polytechnic focusing on Accounting Department. The sampling technique used is purposive sampling method with the criteria of students who have passed auditing and professional ethics courses. The sample taken amounted to 150 people. The data analysis technique used is multiple regression analysis. The results of this study indicate that Religiosity has a significant effect on ethical perceptions and Love of Money have a significant effect on ethical perceptions of accounting students as well.
Analisa kualitas air pada calon induk udang Vaname Litopenaeus vannamei (Boone, 1931) di Balai Perikanan Budidaya Air Payau (BPBAP) Takalar Janna, Mivtahul; Sijid, St. Aisyah; Hasmawati, Hasmawati
Filogeni: Jurnal Mahasiswa Biologi Vol 2 No 3 (2022): September-Desember
Publisher : Program Studi Biologi Fakultas Sains dan Teknologi Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.428 KB) | DOI: 10.24252/filogeni.v2i3.29469

Abstract

Kualitas air merupakan salah faktor mempengaruhi keberlangsungan udang Vaname (Litopenaeus vannamei). Oleh karena itu, sangat diperlukan untuk tetap memperhatikan kualitas air, meliputi salinitas, suhu, oksigen terlarut, dan pH yang layak di tambak perairan dengan cara melakukan pengujian secara berkala. Tujuan penelitian yaitu untuk mengetahui kondisi kualitas air pada calon induk udang Vaname di Balai Perikanan Budidaya Air Payau (BPBAP) Takalar. Adapun metode yang digunakan dalam penelitian ini yaitu model indoor yang sesuai SNI 8037.1:2014 dengan memperhatikan suhu, pH air dan salinitas dalam angka yang layak untuk pemeliharaan induk udang Vaname. Hasil yang diperoleh yaitu suhu berkisar antara 26-28 ºC, pH 7-8, oksigen terlarut (DO) 7-9 mg/l, salinitas 20-33 ppt dan alkalinitas 108- 110 ppm
Web-Based Movie Recommendation System Using Content-Based Filtering and Cosine Similarity Meillano, Zico Fachreza; Richasdy, Donni; Hasmawati, Hasmawati
Indonesian Journal of Artificial Intelligence and Data Mining Vol 7, No 1 (2024): March 2024
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ijaidm.v7i1.27390

Abstract

Movie are one of the most popular entertainment media among people and are often chosen as activities during weekend holidays. As time goes by, world cinema continues to develop with various interesting and entertaining genres, stories and visuals. Because film is one of the entertainment media that can relieve stress from work assignments or lectures and now film production is also growing so that more and more films are being produced until finally people are confused about choosing the film they will watch. To resolve the obstacles faced, movie information is needed that can help people find movies that suit user preferences, so users need a system that can recommend movies. In this research, the author used the content-based filtering method to find movie recommendations. The substance utilizedis the movie genre. The Check Vectorization calculation is utilized to discover the term/word weight values in each record and after that these values are utilized as factors within the Cosine closeness to discover similitudes between archives.As a result of this last project the system can generate a kind of recommendations for the 10 most similar movies. The test results from this final project are that the system is running well and is reliable with an alpha test result of 100%, and a reliability test result of 0.7.
Insights into Financial Strategy Management: A Qualitative Study of Performance, Investment Decisions, and Strategic Approaches with Literature Review Gazali, Agus Umar; Salle, Ilham Z; Arifani, Arifani; Hasmawati, Hasmawati; Winarti, Winarti
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.967

Abstract

Financial strategy management is critical to organizational success, encompassing performance evaluation, investment decision-making, and strategic approaches. This study aims to provide insights into these dimensions by conducting a qualitative literature review. The research methodology comprehensively examined existing scholarly works on financial strategy management, including empirical studies, theoretical frameworks, and practical insights. Performance evaluation emerged as a multifaceted endeavor, requiring a balanced approach that integrates financial and non-financial metrics. Scholars emphasized the importance of robust performance measurement frameworks tailored to organizational objectives and contexts despite data availability and stakeholder alignment challenges. Investment decision-making was explored through the lenses of Modern Portfolio Theory, the Capital Asset Pricing Model, and advancements in behavioral finance. The research highlighted the significance of understanding risk-return trade-offs and cognitive biases influencing investment decisions, particularly in evolving market dynamics and technological disruptions. Strategic approaches adopted by organizations were examined, including Porter's Generic Strategies and recent research on strategic alignment, organizational agility, and integrating environmental, social, and governance (ESG) considerations. The findings underscored the importance of strategic intent aligned with actionable initiatives, organizational resilience, and sustainability. In conclusion, this study contributes to a deeper understanding of financial strategy management dynamics, offering valuable insights for theoretical discourse and managerial practice. The implications extend to longitudinal studies, comparative analyses, interdisciplinary research, and qualitative methodologies, presenting avenues for future research endeavors.
Asesmen dalam Kurikulum Merdeka Perspektif Pendidikan Agama Islam Hasmawati, Hasmawati; Muktamar, Ahmad
Indonesian Journal of Innovation Multidisipliner Research Vol. 1 No. 3 (2023): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/ijim.v1i3.20

Abstract

This research aims to examine the implementation of assessment in the Independent Curriculum from an Islamic Religious Education perspective. This research uses a descriptive qualitative approach. Data collection was carried out through library research methods. This research focuses on examining various types of literature such as books, notes, and previous research reports which reveal the implications of the independent learning policy for the development of assessments in the Independent Curriculum from the perspective of Islamic Religious Education. The main source of information in this study is the Freedom to Learn curriculum policy issued by the Ministry of Education and Culture of the Republic of Indonesia. In addition, the secondary sources used include national and international journal articles, state laws, and other relevant sources to dig up information regarding the assessment development model in the Independent Curriculum from the perspective of Islamic Religious Education. The research results show that assessment in the Independent Learning Curriculum has an important role in ensuring the smooth learning process. This is done by the teacher or educator to identify the talents and interests of students, so that the teacher can prepare appropriate teaching. Assessment includes two types, namely cognitive diagnostic assessment and non-cognitive diagnostic assessment. In addition, there are two stages of assessment, namely formative assessment at the beginning and during the learning process, and summative assessment at the end of learning or semester. Islamic religious education and the independent learning approach have a close relationship. Research shows a significant link between the two, strengthening the relevance of Islamic education in the context of free learning.
Optimizing Social Media Usage for Community Education and Islamic Financial Literacy Development at Islamic Banking Schools Muhsin, Syamsiah; Hasmawati, Hasmawati; Novianti, Dian; Nursyamsiah, Nursyamsiah; Ahmad, Nur Annida
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 17 No. 2 (2025): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v17i2.7664

Abstract

This study examines the effect of optimizing social media usage on community education and its impact on enhancing Islamic financial literacy among students at Islamic Banking Schools. Social media optimization is considered a strategic tool for disseminating financial knowledge and promoting Islamic values that align with the needs of younger generations. The research employed a quantitative approach using Structural Equation Modeling (SEM). Data were collected through surveys administered to 93 purposively sampled students from Islamic Higher Education Institutions in South Sulawesi. The results reveal that social media optimization has a significant positive effect on community education. Furthermore, community education is important in improving students’ Islamic financial literacy. Another key finding indicates that community education partially mediates the relationship between social media optimization and Islamic financial literacy. In conclusion, the study highlights the importance of integrating well-managed social media platforms with structured educational programs to strengthen Islamic financial literacy in academic environments. Practical recommendations suggest that Islamic Banking Schools should invest in developing interactive and culturally relevant digital content, while also enhancing the capacity of educators and media managers to maximize engagement and ensure effective knowledge dissemination.
Analisa Biaya Diferensial Dalam Pengambilan Keputusan Khusus (Studi Kasus Pada UMKM Alvine Di Kota Ambon) Siahaya, Septina Louisa; Hasmawati, Hasmawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 02 (2024): Eqien Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i02.1759

Abstract

Local Small and Medium Enterprise (UMKM) must always determine a superior strategy in marketing their products or services.This was also carried out by UMKM Alvine, one of the small businesses engaged in the bread business in Ambon City. The strategy undertaken is to provide special order facilities for customers. With a special order, UMKM Alvine need to apply the use of relevant cost to decide between accepting or rejecting the special order. In making decisions, differential cost analysis is used, which a different costs in a different situation or condition which will be compared with other conditions. The aim of this study was to determine the differential cost calculation applied to UMKM Alvine , as well as analyzing differential costs in relation to decision making in accepting or rejecting special orders from consumers , this is also become a consideration for UMKM Alvine in planning their future profits. The results of the study show that the Alvine UMKM decision to accept special orders from customers for chocolate bread products is justifiable. Because there is an additional income of Rp. 500.000 which is greater than the additional cost of Rp. 219.000. In addition, for contribution margin Rp. 13,211,000 which is higher than if the special order was rejected.
Dampak Perceraian Orang Tua terhadap Pendidikan Anak di Desa Gorua Utara Kabupaten Halmahera Utara Noe, Wahyudin; Seng, Tirai; Sialana, Fatimah; Hasmawati, Hasmawati
Civic Education: Media Kajian Pancasila dan Kewarganegaraan Vol. 8 No. 2 (2024): Desember 2024, Jurnal Civic Education: Media Kajian Pancasila dan Kewarganegara
Publisher : Lembaga Penelitian dan Pengabdian Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jce.v8i2.10681

Abstract

Penelitian ini didorong oleh keprihatinan peneliti terhadap fenomena perceraian orang tua yang antara lain disebabkan oleh kekerasan dalam rumah tangga (KDRT), persoalan finansial, adanya orang ketiga/perselingkuhan, dsb. Perceraian tidak hanya berdampak kepada orang tua saja, melainkan berdampak buruk juga terhadap kondisi kejiwaan dan pendidikan anak sebagaimana fenomena yang terjadi di Desa Gorua Utara, Kecamatan Tobelo Utara, Kabupaten Halmahera Utara. Tujuan penelitian ini untuk memperoleh informasi tentang sejauhmana dampak perceraian orang tua terhadap pendidikan anak di Desa Gorua Utara. Adapun penelitian ini merupakan penelitian kualitatif dengan jenis studi kasus. Hasil penelitian menggambarkan bahwa: 1) dampak perceraian orang tua terhadap pendidikan anak di Desa Gorua Utara, Kecamatan Tobelo Utara, Kabupaten Halmahera Utara, diantaranya: a) anak mengalami gangguan psikologis dan mental seperti menyalahkan diri sendiri, rasa kehilangan, serta rasa putus asa; dan b) prestasi pendidikan anak menjadi buruk karena hilangnya konsentrasi, motivasi dan semangat belajar. 2) upaya yang dapat dilakukan untuk menangani masalah pendidikan anak akibat perceraian orang tua yaitu memberikan dukungan psikososial kepada anak oleh stakeholder seperti Pemerintah Desa, KUA, pihak Sekolah dan Tokoh Masyarakat, mengawasi pergaulan anak korban perceraian, serta memberikan bantuan finasial untuk kelanjutan pendidikan anak.
PENGELOLAAN LIMBAH CANGKANG LOBSTER AIR TAWAR SEBAGAI BENTUK PEMANFAATAN SUMBER DAYA ALAM Sjahruddin, Herman; Ampauleng, Ampauleng; Abdullah, Salma; Muhammadin, Akhmad; Anto, Ahmad; Hasmawati, Hasmawati; Halim, Ardiansyah; Rifdian, Filandia; Adnan, Muh.; Yudistira, Yudistira
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25632

Abstract

Desa Paccellekang merupakan salah satu desa yang terletak di Kecamatan Pattalassang Kabupaten Gowa Provinsi Sulawesi Selatan. Penduduk di desa ini mayoritas bekerja sebagai petani kebun, peternak, dan pelaku budidaya lobster air tawar. Terdapat beberapa sumber daya alam desa yang menarik untuk dikembangkan termasuk budidaya lobster air tawar yang limbahnya (cangkang) dapat dijumpai pada rumah-rumah pelaku budidaya dengan memprosesnya menjadi kerajinan tangan (souvenir) dalam bentuk hiasan dinding sehingga mereka memiliki nilai yang berharga dan menjadi peluang usaha baru bagi penduduk desa. Pelaksanaan kegiatan Pengabdian kepada Masyarakat ini merupakan salah satu manifestasi pelayanan masyarakat yang dilakukan dengan melakukan pelatihan dan melibatkan instansi pemerintah terkait. Kegiatan ini dimulai dengan pengamatan, koordinasi dengan penduduk desa, pemilik budidaya lobster dan aparatur desa yang kemudian dilanjutkan dengan sosialisasi dan pelatihan yang berorientasi untuk memberikan pengetahuan serta teknik yang dibutuhkan dalam pembuatan hiasan dinding (souvenir) yang dimaksud. Pelaksanaan pelatihan dilakukan selama beberapa kali (5 kali) yang diikuti oleh pemuda dan ibu-ibu rumah tangga warga desa. Hasil yang diharapkan setelah hiasan dinding (souvenir) dibuat oleh warga desa maka diharapkan kepada warga untuk dapat digunakan sebagai hiasan dinding di rumah warga ataupun dijual sebagai souvenir yang dapat menambah atau meningkatkan perekonomian warga desa.
Co-Authors Abbas, Ridha Mufidha Abdullah, Jainudin Abdullah, Salma Achmad, Abd. Kasim Ade Romadhony Adnan, Muh. Ahmad Muktamar B Ahmad, Nur Annida Ahsan Akbardin, Muh. Akib, Ridha Nurul Fitri Akil Musi, Muhammad Alfonso, Poserattu V. Alim, Khairun Muqtadira Ambo Dalle Ampauleng, Ampauleng Angel Merlyn Pattimahu Angreany, Femmy Anto, Ahmad Anwar Anwar Aponno, Chrestiana Arief Fiddienika Arifani, Arifani Asrifan, Andi Ayu, Imelda Ratih Bachtiar, Fauziah Birahy, Denita Cornelis, Yuspico D., Dahri de Fretes, Marissa Falyn Desy Arum Sunarta Devilia, Kaila Donni Richasdy Ernawati Ernawati Fatimah Sialana Fatkhul Ulum Fitriana Fitriana Gazali, Agus Umar Halim, Ardiansyah Hanum, Irma Surayya Haraty, Syamsul Razak Harla, Muh. Chaezar Fachreza Herlina Herlina Hutasoit, Mario Delfiero I Ilyas Idris, Rafli Ilham Arvan Junaidi Ilhamuddin Ilhamuddin, Ilhamuddin Irawati Irawati Irawati Irawati Isnaeni Isnaeni Janna, Mivtahul Jufri Jufri JULIARNI JULIARNI Jumriani, Jumriani Kahman, Hisma Kaledar, Amri Kallabe, Amirah Kassymova, Gulzhaina K Khaerunnisa, Nur Azizah Lamasano, Mufidah Faradillah Lies Permana Luh Putu Ratna Sundari Maharani, Andi Nur Mahmud, Siti Nurhalisah Maksura, Ainul . Mannahali, Misnah Mappa Maggau, Fahrizal Maria Ulfa Maria, Enung Marwil, Andi Nurhabibi Marzuki, Kartini Maulana S, Nurfadilah Meillano, Zico Fachreza Mesrah, Mesrah Muh Iqbal Muhammad Anwar Muhammad Aras Muhammad Aras Muhammad Sulaiman Muhammad Sulaiman Muhammad Yusri Bachtiar, Muhammad Yusri Muhammad, Syahril Muhammadin, Akhmad Muhlis, Rosita Muhsin, Syamsiah Muzaini, Muhammad Noerismayanti, Noerismayanti Novianti, Dian Nurhanisa, Nurhanisa Nursyamsiah, Nursyamsiah Parwoto, Parwoto R. Usia, Tri Enadha R., Mantasiah Rahmatullah, Kukuh Rajaloa, Nani Ramadhani, Syamsinar Rifdian, Filandia Riski Apriliani Riupassa, Elisabeth S, Hamzah. S, Kurniawati Saharuddin, Nugrawan Sahib, Nur Hafifah Salle, Ilham Z Samsir, Nurul Fajriani Seng, Tirai Sergie, Misrina Setiawan, Muhammad Rizki Ramadhan Siahaya, Septina Louisa Sijid, St. Aisyah Sitti Muthmainnah Siwabessy, Fajarina Sjahruddin, Herman Solly Aryza Srimularahmah, Andi Sua, Andi Tenri Sultan, Jumriani Sunarding, Sunarding Syamsu Rijal Syamsuardi Syamsuardi Syamsuddin, Muhammad Bachtiar Syaputra, Arlian Fachrul Tanihatu, Arthur R. Tresna Ariesta, Bayu Tri Sugiarti, Tri Tumbelaka, Aling Sadewai U Usman Udin, Hamdan Usman Usman Usmany, Rendy Usmayani, Ilham Putra Wahab, Mufita Wahyudin Noe, Wahyudin Winarti Winarti Wiranto, Agus Yesaya, Mey C Yudistira Yudistira Yusri Yusri Yusuf, Mukhtar Zakariah, M. Askari