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Jurnal Ilmiah Pangan Halal BIO-CONS: Jurnal Biologi dan Konservasi Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Innovation Multidisipliner Research Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang IRA Jurnal Pengabdian Kepada Masyarakat Journal of Innovation Materials, Energy, and Sustainable Engineering Jurnal Penelitian dan Pendidikan Agama Islam Nobel Community Services Journal FAWAID: Sharia Economic Law Review International Journal of Renewable Energy Development AT-TABAYYUN: Journal Islamic Studies Jurnal Jalan Jembatan JURNAL SAINS dan INOVASI PERIKANAN RESPON Jurnal Ilmiah Mahasiswa Ilmu Komunikasi Bina Bahari : Jurnal Pengabdian Kepada Masyarakat Jurnal Sosial Ekonomi Perikanan Indonesian Journal for Islamic Studies Jurnal Ilmiah Teknik Mesin & Industri (JITMI) Advances in Business & Industrial Marketing Research Asian Journal of Social and Humanities Prosiding Seminar Nasional Pengabdian kepada Masyarakat (SINAPMAS) Journal of Social Work and Science Education Journal of Applied Civil and Environmental Engineering (JACEE) At-Tawazun, Jurnal Ekonomi Syariah Journal of Learning Technology Journal of Ethics and Character Education Lensa Pendas Journal of Marketing Management and Innovative Business Review International Journal of Islamic Teaching and Learning Kalam Al Gazali: Education and Islamic Studies Journal Jurnal Keislaman Indonesian Journal of Innovation Multidisipliner Research Access: Journal of Accounting, Finance and Sharia Accounting Journal of Economy Business Development Malaqbiq : Jurnal Pengabdian kepada Masyarakat. Jurnal Gladiator ILJ: Islamic Learning Journal JITEEHA: Journal of Information Technology Applications in Education, Economy, Health and Agriculture Al-Wasathiyah: Journal of Islamic Studies The Impact : Jurnal Pengabdian Kepada Masyarakat Jurnal Bioteknologi & Biosains Indonesia KHULUQ: Jurnal Pendidikan Islam
Muhammad Idris
The College for Islamic Studies of Al-Hikmah, Medan - Indonesia
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STRATEGI PENINGKATAN PRODUKTIVITAS PADI DI DESA PADACENGA: LANGKAH MENUJU KESEJAHTERAAN MASYARAKAT Idris, Muhammad
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 6 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v4i6.846

Abstract

Rural agricultural development is an inseparable unit. Agriculture is the main component that supports rural life. However, the role of the agricultural sector as a whole has not developed so that it has not succeeded in raising the position of farmers to a prosperous level as expected. The role of the agricultural sector is faced with problems in line with the development of the rural economy. A strategy for future development of the agricultural sector is needed, through various conducive policy agendas, so that the role of the agricultural sector in the rural and national economy can be increased. The approach used in this research is the Socialization approach. So KKN students at Muhammadiyah University of Bone carried out socialization in an open way. The author gathered farmers in Padacenga village to find out information related to strategies for improving lowland rice farming to produce high and good rice production in order to improve the economy of village communities through supporting data sourced from research journals, both national and international. This literature study has the aim of formulating strategic priorities in developing lowland rice farming businesses which have an impact on improving the economy in Padacenga village, including processing paddy fields and paddy fields, increasing the availability of quality rice and increasing the availability of quality seeds, increasing the rice planting index, increasing farmers' income.ABSTRAKPembangunan pertanian di pedesaan merupakan satu kesatuan yang tidak dapat dipisahkan. Pertanian merupakan komponen utama yang menopang kehidupan pedesaan. Namun demikian, peranan sektor pertanian secara keseluruhan belum berkembang sehingga belum berhasil mengangkat posisi petani ke tingkat sejahtera seperti yang diharapkan. Peranan sektor pertanian dihadapkan pada permasalahan seiring dengan perkembangan ekonomi pedesaan. Diperlukan strategi pengembangan sektor pertanian ke depan, melalui berbagai agenda kebijakan yang kondusif, agar peran sektor pertanian dalam perekonomian perdesaan dan nasional dapat ditingkatkan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan Sosialisasi. Jadi mahasiswa KKN Universitas Muhammadiyah Bone melakukan sosialisasi dengan cara terbuka. Penulis mengumpulkan para petani di desa Padacenga untuk mengetahui informasi terkait strategi peningkatan pertanian padi dataran rendah untuk menghasilkan produksi padi yang tinggi dan baik dalam rangka meningkatkan perekonomian masyarakat desa melalui data-data pendukung yang bersumber dari jurnal-jurnal penelitian baik nasional maupun internasional. Studi literatur ini memiliki tujuan untuk merumuskan prioritas strategi dalam mengembangkan usaha tani padi dataran rendah yang berdampak pada peningkatan perekonomian di desa Padacenga, antara lain pengolahan lahan sawah dan lahan ladang, peningkatan ketersediaan beras berkualitas dan peningkatan ketersediaan benih berkualitas, peningkatan indeks pertanaman padi, peningkatan pendapatan petani.
The Effect of Competency and Working Environment on Employee Performance through Motivation as Intervening Variable: The Case of Bank Sumsel Babel Syariah Palembang Branch Elianora, Elianora; Idris, Muhammad; Trihandayani, Zaleha
International Journal of Business, Management and Economics Vol. 6 No. 3 (2025): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v6i3.3020

Abstract

This study aims to determine the effect of competency and work environment on employee performance, with motivation serving as an intervening variable. The subjects of this study were employees of Bank Sumsel Babel Palembang Syariah Branch. The sampling technique employed was probability sampling, utilizing a cluster random sampling method. The research method employed was associative research, utilizing primary data collected through questionnaire responses. The analysis technique used was structural equation modeling (SEM). The result of this study : (1) There is a significant influence of competence on employee performance at Bank Sumsel Babel Palembang Syariah Branch, (2) There is a significant influence of work environment on employee performance at Bank Sumsel Babel Palembang Syariah Branch, (3) There is a significant influence of competence on motivation at Bank Sumsel Babel Palembang Syariah Branch, (4) There is a significant influence of work environment on motivation at Bank Sumsel Babel Palembang Syariah Branch, (5) There is a significant influence of motivation on employee performance at Bank Sumsel Babel Palembang Syariah Branch.
The Effect of Competency, Motivation and Discipline on Employee Performance: The Case of Population and Civil Registration Office of Palembang City Andriani, Septi; Idris, Muhammad; Choiriyah, Choiriyah
International Journal of Marketing & Human Resource Research Vol. 6 No. 4 (2025): International Journal of Marketing and Human Resource Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v6i4.3007

Abstract

This study aims to determine 1) the Effect of Competence, Motivation, and Work Discipline on Employee Performance at the Population and Civil Registration Service of Palembang City. 2) The Effect of Competence on Employee Performance at the Population and Civil Registration Service of Palembang City. 3) The Influence of Motivation on the Performance of Employees of the Population and Civil Registration Service of Palembang City. 4) The Influence of Work Discipline on the Performance of Employees of the Population and Civil Registration Service of Palembang City. This type of research is Associative. The variables used by researchers include Competence, Motivation, Work Discipline, and Performance. The population of this study consisted of all Employees of the Population and Civil Registration Service of Palembang City, and the sample size in the study amounted to 101 employees. The sampling technique used was Proportionate Stratified Random Sampling. The data used in this study are primary data collected through a questionnaire. The data analysis technique used is multiple linear regression. The results of this study indicate that: 1) Competence, Motivation, and Work Discipline have a significant effect on the Performance of Employees of the Population and Civil Registration Service of Palembang City. 2) Competence has a significant effect on the Performance of Employees of the Population and Civil Registration Service of Palembang City. 3) Motivation significantly influences the performance of employees at the Palembang City Population and Civil Registration Service. 4) Work discipline significantly influences the performance of employees at the Palembang City Population and Civil Registration Service.
Pengaruh Sistem Informasi Akuntansi Terhadap Peningkatan Kinerja Pada PT. Bank Tabungan Pensiunan Nasional Tbk Kantor Cabang Makassar Lestari, Tiara; Idris, Muhammad; Amri, Nur Fadhila
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 2 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i2.2793

Abstract

Perkembangan teknologi informasi yang masif telah mengubah lanskap operasional di berbagai sektor, termasuk industri perbankan. Di era digital ini, sistem informasi akuntansi (SIA) tidak lagi hanya berfungsi sebagai alat pencatatan transaksi, melainkan telah menjadi tulang punggung strategis yang sangat vital dalam mendukung pengambilan keputusan manajerial serta meningkatkan efisiensi dan efektivitas operasional. Penelitian ini secara komprehensif mengeksplorasi dan menganalisis pengaruh signifikan dari penerapan sistem informasi akuntansi terhadap peningkatan kinerja karyawan di PT. Bank Tabungan Pensiunan Nasional (BTPN) Tbk Kantor Cabang Makassar. Kinerja karyawan merupakan suatu indikator kunci keberhasilan organisasi yang mencerminkan sejauh mana individu dapat mencapai target dan standar yang telah ditetapkan, baik secara kualitatif maupun kuantitatif. Oleh karena itu, kemampuan SIA dalam memfasilitasi proses bisnis, mempercepat akses informasi, dan menyajikan data yang akurat menjadi faktor penentu dalam mengoptimalkan kontribusi karyawan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan populasi sebanyak 85 karyawan tetap di kantor cabang tersebut. Sampel diambil dengan teknik sensus, di mana seluruh populasi dijadikan sampel. Data dikumpulkan melalui kuesioner yang disebarkan kepada seluruh responden, dan analisis data dilakukan menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa variabel sistem informasi akuntansi memiliki pengaruh yang sangat signifikan terhadap kinerja karyawan. Koefisien determinasi (R-Square) sebesar 0,712 mengindikasikan bahwa 71,2% variasi dalam variabel kinerja karyawan dapat dijelaskan oleh variabel sistem informasi akuntansi. Sementara itu, 28,8% sisanya dipengaruhi oleh faktor-faktor lain di luar lingkup penelitian ini, seperti motivasi, lingkungan kerja, dan kepemimpinan. Dengan demikian, temuan ini menegaskan kembali peran krusial SIA sebagai aset strategis yang mampu mendorong peningkatan kinerja operasional dan manajerial secara berkelanjutan di PT. Bank Tabungan Pensiunan Nasional Tbk. The massive development of information technology has transformed the operational landscape in various sectors, including the banking industry. In this digital era, the accounting information system (AIS) no longer merely functions as a transaction recording tool but has become a vital strategic backbone that significantly supports managerial decision-making and enhances operational efficiency and effectiveness. This study comprehensively explores and analyzes the significant impact of implementing an accounting information system on improving employee performance at PT. Bank Tabungan Pensiunan Nasional (BTPN) Tbk Makassar Branch Office. Employee performance is a key indicator of organizational success, reflecting the extent to which individuals can achieve established targets and standards, both qualitatively and quantitatively. Therefore, the ability of AIS to facilitate business processes, accelerate information access, and provide accurate data is a determining factor in optimizing employee contributions. The research method used is a quantitative approach with a population of 85 permanent employees at the branch office. The sample was taken using a census technique, where the entire population was used as the sample. Data were collected through questionnaires distributed to all respondents, and data analysis was performed using simple linear regression. The results of the study show that the accounting information system variable has a very significant influence on employee performance. The coefficient of determination (R-Square) of 0.712 indicates that 71.2% of the variation in the employee performance variable can be explained by the accounting information system variable. Meanwhile, the remaining 28.8% is influenced by other factors outside the scope of this study, such as motivation, work environment, and leadership. Thus, this finding reaffirms the crucial role of AIS as a strategic asset capable of driving continuous improvement in operational and managerial performance at PT. Bank Tabungan Pensiunan Nasional Tbk.
In-House Training for Islamic Elementary School Teachers: Developing P5-PPRA Modules within the Merdeka Curriculum Zulmasri, Zulmasri; Arifnal, Wezi; Hildayati, Rilvina; Idris, Muhammad
International Journal of Islamic Teaching and Learning Vol. 2 No. 2 (2025): September
Publisher : Sekolah Tinggi Agama Islam Solok Nan Indah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69637/ijiting.v2i2.504

Abstract

The career of a teacher presents many challenges as well as rewards; without strong motivation, not everyone will be interested in this profession. This study aims to analyze and improve the quality of services to students in Islamic elementary schools through In-House Training activities, with a focus on implementing the Merdeka Curriculum and enhancing the knowledge and competence of teachers in compiling simple P5-PPRA modules. This study employed a qualitative method with a case study design. Data collection techniques included documentation, interviews, and observation. Data were obtained from twenty-six informants through in-depth interviews, selected using purposive sampling; all informants were active teachers in their respective professions. The teachers’ ability and expertise in creating project modules which were initially very simple improved significantly. After the In-House Training was conducted in the Islamic elementary school, the benefits perceived by teachers included increased professionalism, discipline, and competitiveness through the application of the Merdeka Curriculum and the Gasing Method oriented toward digital learning.
IMPLEMENTASI METODE EXTREME LEARNING MACHINE UNTUK KLASIFIKASI JENIS MOBIL idris, muhammad; Fajri Saputra, Charisman; Ramadhanu, Agung
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.3714

Abstract

Abstract: The rapid development of automotive technology has led to a wide variety of car types with increasingly complex features and characteristics. Alongside this advancement, the need for fast and accurate automatic classification systems has become essential, particularly in the field of vehicle image recognition. This study aims to implement the Extreme Learning Machine (ELM) method to classify vehicle types based on digital images. The research focuses on classifying three types of vehicles (Bus, Pickup, and SUV), using a dataset of 10 images per class. The test results show that ELM is capable of classifying vehicle types with competitive accuracy compared to conventional methods, while offering significantly more efficient computation time. This research demonstrates the potential of ELM as a practical solution to support intelligent vehicle recognition systems in the modern automotive industry. The classification achieved an accuracy rate of 91.67%. Keywords: Extreme Learning Machine (ELM), Vehicle Type Classification, Image Processing, Pattern Recognition. Abstrak: Perkembangan teknologi otomotif yang pesat telah menghasilkan beragam jenis mobil dengan fitur dan karakteristik yang semakin kompleks. Seiring dengan kemajuan ini, kebutuhan akan sistem klasifikasi otomatis yang cepat dan akurat menjadi sangat penting, terutama dalam bidang pengenalan citra kendaraan. Tujuan penelitian ini untuk mengimplementasikan metode Extreme Learning Machine (ELM) dalam mengklasikasi jenis mobil berdasarkan citra digital. Penelitian ini mengklasifikasikan 3 jenis mobil (BUS, Pickup dan SUV) dengan dataset masing masing 10 gambar. Hasil pengujian menunjukkan bahwa ELM mampu melakukan klasifikasi jenis mobil dengan akurasi yang kompetitif dibandingkan metode konvensional, dengan waktu komputasi yang jauh lebih efisien. Penelitian ini menunjukkan potensi ELM sebagai solusi praktis dalam mendukung sistem cerdas berbasis pengenalan kendaraan dalam dunia otomotif modern. Hasil yang didapat dari penelitian ini adalah sebesar 91,67% untuk tingkat akurasinya. Kata kunci: Extreme Learning Machine (ELM), Klasifikasi Jenis Kendaraan, Pemrosesan Citra, Pengenalan Pola.
Kontribusi Pemikiran K.H. Hasyim Asy'ari Terhadap Pendidikan Islam Di Nusantara Rahmadani, Dessy; Idris, Muhammad; Parinduri, Sari Atika
At-Tarbiyah: Journal of Islamic Religious Research and Education Vol. 3 No. 1 (2025): At-Tarbiyah: Jurnal Penelitian dan Pendidikan Agama Islam
Publisher : STAI Tebing Tinggi Deli

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Jenis penelitian ini adalah Penelitian ini termasuk jenis penelitian pustaka (library research), yakni penelitian yang obyek kajiannya menggunakan data pustaka berupa buku-buku sebagai sumber datanya. Hasil penelitian Tujuan pendidikan Islam dalam kitab Adab al-‘Alim wa al- Muta’allim juga untuk membentuk insan paripurna yang senantiasa mendekatkan diri kepada Allah dan juga memperoleh kebahagiaan di dunia dan di akhirat. Hal ini menunjukkan bahwa KH. Hasyim Asy’ari tidak menolak ilmu sekuler sebagai syarat untuk mendapatkan kebahagiaan di dunia. Namun beliau juga tidak menjelaskan porsi ilmu pengetahuan tersebut disamping ilmu agama. Jika di amati konsep tujuan pendidikan KH. Hasyim Asy’ari tersebut, sama dengan konsep tujuan pendidikan yang dicetuskan oleh Al-Ghazali. Di mana tujuan pendidikan bagi Al-Ghazali juga untuk meraih kebahagiaan dunia dan akhirat. Relevansi pemikiran K.H. Hasyim Asy’ari dengan tujuan pendidikan nasional yaitu ada dua point penting yang ingin dicapai. Pertama, berkembangnya potensi peserta didik, dan kedua, menjadikan peserta didik menjadi pribadi yang beriman, cakap, kreatif, mandiri, demokratis, dan bertanggung jawab. Sedangkan menurut K.H. Hasyim Asy’ari dalam kitabnya Etika Pendidikan Islam juga menjelaskan bahwa untuk menjadikan seorang pelajar yang berhasil dan sukses dalam menuntut ilmu, beriman dan bertakwa kepada Tuhan yang Maha Esa yakni Allah., berakhlak mulia, sehat, berilmu, cakap, kreatif, mandiri, demokratis, dan bertanggung jawab. Relasi antara pendidik dan peserta didik adalah aspek vital dalam proses dan/atau kegiatan pembelajaran. Terlibatnya kedua belah pihak dalam pembelajaran merupakan indikator kuat terlaksananya proses pembelajaran dan pencapaian tujuan pembelajaran itu sendiri. Tentu saja dengan syarat bahwa aktivitas tersebut terikat dengan norma-norma belajar dan berorientasi pada penanaman, perubahan, dan pengembangan potensi, karakter, dan mental-spiritual. Relasi edukatif antara pendidik dan peserta didik akan terjalin harmnonis manakala keduanya saling menghargai dan berperan sesuai dengan tugasnya masing-masing.
Pengaruh Pengembangan Sumber Daya Manusia Terhadap Kinerja Pegawai Pada Dinas Tenaga Kerja Daerah Provinsi Sulawesi Barat Christianti, Frisca; Idris, Muhammad; Remmang, Hasanuddin
Journal of Economy Business Development Vol. 3 No. 2 (2025): Journal of Economy Business  Development, Agustus 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i2.2740

Abstract

Pengembangan sumber daya manusia menjadi faktor krusial dalam meningkatkan kinerja pegawai pada instansi pemerintah, khususnya Dinas Tenaga Kerja Provinsi Sulawesi Barat. Penelitian ini bertujuan untuk menganalisis pengaruh pendidikan dan pelatihan terhadap kinerja pegawai secara parsial maupun simultan. Jenis penelitian yang digunakan adalah kuantitatif dengan pengambilan data menggunakan kuesioner yang dianalisis melalui metode regresi linear berganda menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa pendidikan memiliki pengaruh positif dan signifikan terhadap kinerja pegawai, di mana peningkatan pendidikan terkait langsung dengan peningkatan kompetensi, disiplin, dan kualitas kerja. Pelatihan juga menunjukkan pengaruh positif yang signifikan, meningkatkan keterampilan teknis, sikap profesional, serta kemampuan adaptasi terhadap perubahan regulasi dan teknologi. Selain itu, pendidikan dan pelatihan secara simultan memiliki pengaruh signifikan terhadap kinerja pegawai, dengan koefisien determinasi sebesar 60,6%, menunjukkan adanya efek sinergis antara kedua variabel. Temuan ini menegaskan pentingnya strategi pengembangan SDM yang terencana, berkelanjutan, dan terintegrasi dalam meningkatkan efektivitas organisasi serta kualitas pelayanan publik. Implikasi penelitian ini mengarahkan instansi untuk mengoptimalkan program pendidikan dan pelatihan secara simultan bagi seluruh pegawai. Human resource development is a crucial factor in enhancing employee performance in government agencies, particularly at the West Sulawesi Provincial Labor Office. This study aims to analyze the effect of education and training on employee performance both partially and simultaneously. The research employed a quantitative method with data collected through questionnaires and analyzed using multiple linear regression with SPSS 25. The results indicate that education has a positive and significant effect on employee performance, where improvements in education are directly associated with enhanced competencies, discipline, and work quality. Training also demonstrates a positive and significant impact, enhancing technical skills, professional attitudes, and the ability to adapt to changes in regulations and technology. Furthermore, education and training simultaneously have a significant effect on employee performance, with a coefficient of determination of 60.6%, indicating a synergistic effect between the two variables. These findings emphasize the importance of a planned, sustainable, and integrated HR development strategy in improving organizational effectiveness and public service quality. The research implies that agencies should optimize education and training programs simultaneously for all employees.
Pengaruh Komunikasi Dan Loyalitas Terhadap Kinerja Karyawan Di Perum BULOG Kanwil Sulawesi Selatan Dan Sulawesi Barat Alqadri, Amany Ashilah Purnama Syarif; Idris, Muhammad; Yunus, Muh. Kafrawi
Journal of Economy Business Development Vol. 3 No. 2 (2025): Journal of Economy Business  Development, Agustus 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i2.2742

Abstract

Penelitian bertujuan untuk menganalisis pengaruh komunikasi dan loyalitas terhadap kinerja karyawan di Perum BULOG Kanwil Sulawesi Selatan dan Sulawesi Barat. Pendekatan kuantitatif digunakan dengan instrumen kuesioner yang dibagikan kepada 38 responden. Analisis data dilakukan melalui uji validitas, uji reliabilitas, regresi linier berganda, serta pengujian hipotesis menggunakan uji t dan uji F. Hasil penelitian menunjukkan bahwa komunikasi tidak memberikan pengaruh signifikan terhadap kinerja karyawan, sementara loyalitas memiliki pengaruh positif dan signifikan. Selain itu, komunikasi dan loyalitas secara simultan berpengaruh signifikan terhadap kinerja karyawan, meskipun loyalitas terbukti lebih dominan dalam menjelaskan variasi kinerja. Temuan ini menegaskan bahwa loyalitas merupakan faktor kunci dalam mendorong peningkatan kinerja karyawan, sementara komunikasi yang tidak efektif dapat mengurangi potensi kontribusinya terhadap kinerja organisasi. Penelitian ini memberikan implikasi teoritis bahwa variabel loyalitas lebih kuat dibandingkan komunikasi dalam meningkatkan kinerja, serta implikasi praktis bagi manajemen BULOG untuk memperkuat strategi pengelolaan sumber daya manusia melalui peningkatan loyalitas dan pembenahan pola komunikasi internal. Penelitian ini juga menegaskan perlunya pendekatan yang integratif agar komunikasi dan loyalitas dapat berjalan selaras dalam meningkatkan kinerja karyawan di organisasi publik strategis. This study aims to analyze the influence of communication and loyalty on employee performance at Perum BULOG Regional Office of South Sulawesi and West Sulawesi. A quantitative approach was applied using questionnaires distributed to 38 respondents. Data analysis was carried out through validity testing, reliability testing, multiple linear regression, and hypothesis testing using both t-test and F-test. The findings indicate that communication does not have a significant effect on employee performance, while loyalty has a positive and significant influence. Furthermore, communication and loyalty simultaneously affect employee performance, although loyalty proves to be more dominant in explaining performance variations. These results highlight loyalty as a key determinant of employee performance improvement, while ineffective communication reduces its potential contribution to organizational success. The study provides theoretical implications that loyalty serves as a stronger predictor of performance compared to communication, and practical implications for BULOG management to enhance human resource strategies by fostering loyalty and improving internal communication patterns. This research also emphasizes the necessity of adopting an integrative approach in which communication and loyalty function together to strengthen employee performance, particularly within strategic public organizations.
Analisis Kinerja Keuangan Koperasi Simpan Pinjam Balo’ Toraja Cabang Sumarorong Kabupaten Mamasa Yulandari, Retno; Idris, Muhammad; Jumarding, Ahmad
Journal of Economy Business Development Vol. 3 No. 2 (2025): Journal of Economy Business  Development, Agustus 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i2.2852

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi kinerja keuangan Koperasi Simpan Pinjam (KSP) Balo’ Toraja Cabang Sumarorong, Kabupaten Mamasa, selama periode 2019-2022. Koperasi, sebagai entitas ekonomi yang berlandaskan prinsip kekeluargaan, memiliki peran krusial dalam menopang perekonomian masyarakat, terutama di tingkat pedesaan. Namun, fluktuasi kondisi ekonomi makro, seperti yang disebabkan oleh pandemi COVID-19, seringkali menimbulkan tantangan signifikan, seperti peningkatan kredit macet dan penurunan pendapatan. Kinerja keuangan yang solid merupakan indikator vital bagi kesehatan operasional dan keberlanjutan sebuah koperasi. Metode analisis yang digunakan dalam penelitian ini adalah analisis rasio keuangan, yang mencakup rasio solvabilitas (rasio utang terhadap aset dan rasio utang terhadap ekuitas) dan rasio profitabilitas (pengembalian aset, pengembalian ekuitas, dan margin laba bersih). Data diperoleh dari laporan keuangan KSP Balo’ Toraja Cabang Sumarorong selama empat tahun terakhir. Hasil penelitian menunjukkan bahwa secara umum, kinerja keuangan KSP Balo’ Toraja Cabang Sumarorong berada pada tingkat yang cukup baik, meskipun terdapat beberapa aspek yang memerlukan perbaikan. Berdasarkan rasio solvabilitas, debt to assets ratio menunjukkan hasil yang sangat baik, dengan nilai rata-rata sebesar 38,7%, yang mengindikasikan tingkat utang yang relatif terkendali. Namun, debt to equity ratio menunjukkan kondisi yang kurang baik dengan nilai rata-rata 175,9%, menandakan ketergantungan modal yang tinggi pada utang. Analisis rasio profitabilitas mengungkapkan bahwa return on assets dan return on equity menunjukkan kinerja yang tidak optimal, masing-masing dengan nilai rata-rata 0,67% dan 3,02%, yang berada di bawah standar penilaian yang ditetapkan. Sebaliknya, net profit margin menunjukkan kinerja yang sangat baik dengan nilai rata-rata 60,2%, menandakan efisiensi koperasi dalam menghasilkan laba dari setiap rupiah pendapatan. Penelitian ini memberikan kontribusi dalam mengevaluasi implementasi manajemen keuangan koperasi, yang dapat menjadi landasan bagi pengambilan keputusan strategis untuk meningkatkan kinerja di masa depan, terutama dalam menghadapi tantangan eksternal. This study aims to analyze and evaluate the financial performance of Koperasi Simpan Pinjam (KSP) Balo' Toraja Sumarorong Branch, Mamasa Regency, during the 2019-2022 period. Cooperatives, as economic entities based on the principle of kinship, play a crucial role in supporting the community's economy, especially at the rural level. However, fluctuations in macroeconomic conditions, such as those caused by the COVID-19 pandemic, often pose significant challenges, such as increased non-performing loans and decreased revenue. Solid financial performance is a vital indicator of an cooperative's operational health and sustainability. The analytical method used in this research is financial ratio analysis, which includes solvency ratios (debt to assets ratio and debt to equity ratio) and profitability ratios (return on assets, return on equity, and net profit margin). Data were obtained from the financial statements of KSP Balo' Toraja Sumarorong Branch over the past four years. The results show that, in general, the financial performance of KSP Balo' Toraja Sumarorong Branch is at a fairly good level, although there are some aspects that need improvement. Based on solvency ratios, the debt to assets ratio showed very good results, with an average value of 38.7%, indicating a relatively controlled level of debt. However, the debt to equity ratio showed a poor condition with an average value of 175.9%, indicating a high dependence on debt for capital. The profitability ratio analysis revealed that return on assets and return on equity showed suboptimal performance, with average values of 0.67% and 3.02% respectively, which were below the established evaluation standards. In contrast, the net profit margin showed a very good performance with an average value of 60.2%, indicating the cooperative's efficiency in generating profit from every rupiah of revenue. This study contributes to the evaluation of the implementation of cooperative financial management, which can serve as a basis for strategic decision-making to improve future performance, especially in facing external challenges.
Co-Authors ,, Adlin -, A.Musfirah . Mansyurdin . Yusnaini, . ., Armin A. Gani, A. A.A. Ketut Agung Cahyawan W AAN SETIAWAN Abdi, Arie Kurnia Abdiyantoro, Restu Abduh, Thamrin Abdul Haris Abdul Rahman Abeng, Andi Tenri Abnan Pancasilawati Abubakar, Herminawaty Achmad, Adang Darmawan Adiputra, I Komang Hedi Pramana Adjeng Moelyati, Trisniarty Adnan Alimuddin , Muh AGUS KURNIA agus rahmat Agustin, Marini Aguswinarti, Eka Ahdan, Ahdan Ahmad Faqhruddin Abdur-Rabb Ahmad Firman Ahmad Muchlis Ahmad Rifai Ahmad, Syamsul Bahri Ainun , Nurul Akbar, La Ode F. Akhril, Muhammad Aksan Djamal, Aksan Al Fanzhari, Achmad Syauqi Alam Tauhid Syukur, Alam Tauhid Alfian Akbar Gozali Ali, Esam Abu Baker Alif Alfi Syahrin Alif Ramadhan , Muhammad Alpino, Yoan Thomas Alqadri, Amany Ashilah Purnama Syarif Alwany, Haeranah Amal, Gusti Amaliyah Asitomo , Ridha Amanah, Ayu Amanda, Mutiara Amanda, Vivin Selvia Amar, Puti Khairunnajwa Amir , Izki Fikriani Amri Amri Amrullah Amrullah Analista Aris , Fidyah Ananda, Wangi Puteri Andi Irwan Nur, Andi Irwan Andi Muttaqin, Andi Andi Warisno Andika, Joko Andini, Andini Anggun, Marisa Annisa Silu , Poufy Anriani, Epa Anthonius Palimbong Anwar Ramli Anwar, Yusuf Apri Wahyudi Aprilia Rofika Apriliana Ardhiyah, Ummu Ardiansyah, Diki Arifnal, Wezi Arifuddin Ahmad Ariyudha, Andhika Artina, Bekti Arum, Yeni Ashara, A. Ayu Ashrifurrahman, Ashrifurrahman Asiati, Diah Isnaini Aslan, La Ode Muhammad Aslan, Laode M. Asman, Auzia Asnawai, . 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Dwi Astuti Dwi Febriyanti Dwipayana, Made Dwitya Anggraeni , Alifia Effendy, Irwan J. Eka Apriani, Eka Elianora - Eril, Muhammad Erni Indrawati Etanto Heiliano Wijayanto Eti Yerizel F. Amin , Kasma Fadel Muhammad, Fadel Fadli Fadli Fahirah , Nur Fajri Saputra, Charisman Fajrin, Rahmawati Fanani, Muhammad Zainal Faridah Faridah Fatriana Kadir, Shaifany Fauziyyah, Nur Febrianti , Febrianti Feri Susanto, Feri Filemon Filemon Firdani, Arief Nashrul Firman Menne Firman Nurdiyansyah, Firman Firman, . 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Indrawari, Karliana Indriana, Nova In’ami, Moh Ira Geraldina Irama, Debi Irama, Debi Irama Irawadi, Hendri Irbah , Nahda Dhiya Irbah, Nahda Dhiya Irdam Riani, Irdam Irianto Irianto Irmawati , Irmawati Irwan Nur IRWANSYAH Islahuddin, Islahuddin Islam, Rukmana Fachrul Ismail, M. Adil Iswandi Iswandi Iswandi Iswandi Iwa Garniwa Iwan Hermawan Izki Fikriani Amir Jabair Jabair, Jabair Jali, Wa Jamaludin . Jannah. A, Miftahul Janra, Muhammad Nazri Joniarti, Edi Jufrizal Jufrizal Jufrizal Jufrizal Juliani, Tasya Putri Jumaisa, . Jumarding, Ahmad Junaidi, Riskan Kamalia, Handayani Karlenah, Leka Karo Karo, Septa Fernando Kartika, Ida Kaselle, Hermana Ken Ditha Tania Khairunisya , Maulida Khairunnisa Khairunnisa Khairunnisa, Putri Khoiroh, Nis’atul Khoirun Nisa Khoirunisa, Khoirunisa Kitta, Syafruddin Kristina, Epa Kushardianto, Nur Cahyono Kusnawan, Idham La Ode Alirman Afu, La Ode Alirman La Ode Baytul Abidin La Ode M. Yasir Haya, La Ode M. 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Patadjai, Rahmad Sofyan Permady, Gigieh Cahya Pertiwi, Yuliana Pijiharti, Imelda Piliana, Wa Ode Pirandang, Erhan Poluruy, Suparmin Pramana Adiputra, I Komang Hedi Prasrihamni, Mega Pratama Elisa, Tasya Putri Pratama, Agim Satria Pratama, RZ. M. Agang Prawoto, Yogi Prayoga, Muhammad Angga Prayoga, Yongki Pujiarman, Pujiarman Pusvita, Zeli Pusvita Putra Santoso Putra, Made Pramana Putri , Putri Putri Susilo , Nabila Putri, Elsya Derma Putri, Nabella Kusuma Maspa Putri, Oktia Anisa Putri, Suci Indah Qotadah, Hudzaifah Achmad Rafia Arcanita, Rafia Rafiuddin, Rafuddin Rahim , Abdul Rahim, Deddy Rahwandi Rahmad Syah, Rahmad Rahmadani Rahmadani Rahmadina, Rahmadina Rahmat, Abdi Rahmatullah . Raldi Hendro Koestoer, Raldi Hendro Ramadania, Ajeng Nurastuti Ramadhani, Efran Ramadhanu, Agung Raykhan, Muh. 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Salsabila Akram, Reyna Saltin, Ahmad Salvia Salvia Salwiyah, Salwiyah Salwiyani Gani, Nur Sandekan, Greis Sandi Pradana Sandika , Febri Santi Santi Saputra, Roja Sari, Ade Irma Sari, Ayu Vramita Sari, Festy Winda Sari, Riri Purnama Sari, Yuyun Diah Kemuning Sarimudin, Rizal Sarini Yusuf Sarjana, SS Satria, Idham Dwi Satriani Satriani Satriyani, Satriyani Septi Andriani, Septi Setiawan, Jamil Setiyaningrum, Naomi Diah Budi SETIYONO, MUJI Sihombing, Verianto Silaen, Aprilia Putri Sinurat, Arthauly Yopita Sirait, Timbul Hasonangan Siregar, Muhammad Sapril Siswanto, Achmad Siswo Pranoto Siti Barokah, Siti Siti Fatimah Siti Hajar Siti Mukodimah Siti Patimah Sitinjak, Sapriadi Sitti Hadijah, Sitti Soesilo, Tri Edhi Budhi Sorel, Deni Sri Fatmasari Syam Sri Hidayati Sri Mulyati Sri Winarti , Anggi Srimularahmah, Andi Stevian G. A. 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Tofrizal, Alimuddin Togatorop, Benita L Tri Wahyudi Tria Aprilianto, Tria Triayani, Desi Trihantana, Rully Trisnawati Trisnawati Trisnawati Tunggul Prasodjo Ulpa, Fithri Atika Ulum, Misbaul Ulum, Misbaul Utami, Chavia Zagita Utomo, Fajar Wahyudi Wahab, Alfiah Wahira Wahyu Pratama Wanto, Deri Warkiah Wayan Eka Paramartha Wellem H. Muskita Wenys Kombong, Wenys Weriono Wibisono, Anggih Prasetyo Widah Fauziyah Widarbowo, Dodik Widjayanti, Widjayanti Wilson Novarino Wimpy Santosa Winarsi, Suci Winarti Winarti Wiranata, Erik Wiranata, Rizki Wulandari , Asni Wulandari , Iracrsanti Wuri, Hutariadi Yamaly, Fadhil Yanto, Gusrino Yayan Yayan Yonni Prameswari, Rahma Yopan Rahmad Aldori Yopi Eka Anroni Yudi Aditya Yulandari, Retno Yuliani Yuliani Yuni Susanti Yuniyanti, Indah Yunus, Muh. Kafrawi Yusnaini Yusnaini Yusnaini Yusrab Ardianto Sabban Yusriadi, Andi Yusuf, Sarini Yusuf Yvonne Kartikawardani, Elisabeth Amanda Zaharuddin Zaharuddin Zahratul Idami Zainal Abidin Zakir Husin Zaleha Trihandayani Zarmawan, Husri Zelfia Zozy Aneloi Noli Zuhdiah, Zuhdiah Zulfahmi Alwi Zulkarnain, Alivia Zulkifli , Zulkifli R Zulmasri, Zulmasri