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All Journal Katalogis Jurnal Akuntansi Multiparadigma Konversi JURNAL AGRILAND Journal of Governance and Public Policy Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Chemurgy Edumaspul: Jurnal Pendidikan Jurnal Samudra Ekonomi dan Bisnis Pusaka : Jurnal Khazanah Keagamaan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Prosiding Temu Profesi Tahunan PERHAPI Civics Education And Social Science Journal (CESSJ) Jurnal Pengabdian kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Balance : Jurnal Akuntansi dan Manajemen Journal International of Lingua and Technology Journal International Inspire Education Technology (JIIET) Indonesian Journal of Applied Accounting and Finance Journal of Applied Accounting Research Horizon Tolis Mengabdi : Jurnal Pengabdian Kepada Masyarakat Accounting Studies and Tax Journal JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of English Education Forum (JEEF)
Abdul Kahar
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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The Effectiveness of Web-Based Art Culture Multimedia in Cultural Arts Learning for Class VIII at Mts Negeri 1 Sidenreng Rappang Salman, Adinda; Kahar, Abdul; Takdir, Muhammad; Hasanuddin, Hasanuddin
Edumaspul: Jurnal Pendidikan Vol 9 No 2 (2025): Edumaspul: Jurnal Pendidikan (In Press)
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v9i2.8878

Abstract

This research examines the effectiveness of web-based Art Culture multimedia in enhancing cultural arts learning for eighth-grade students at MTs Negeri 1 Sidenreng Rappang. The study was conducted using an experimental approach with a one-group pretest-posttest design. The participants of the study were 31 students from class VIII.A, selected through random sampling. Data was collected through multiple-choice tests and questionnaires, aimed at evaluating students' learning outcomes, both in terms of learning completeness and the time efficiency in receiving the material. The results indicated a significant improvement in students' learning outcomes after the use of the multimedia Art Culture platform. The paired sample t-test showed a significant difference between the pretest and posttest scores, with a mean score of 45.80 for the pretest and 83.11 for the posttest. This suggests that the use of Art Culture multimedia is effective in improving students' understanding and engagement in cultural arts education. The findings of this research provide valuable insights into the integration of digital media in enhancing the learning process in schools.
PENGARUH SOCIETY 5.0 DAN LITERASI DIGITAL TERHADAP KUALITAS PELAYANAN PUBLIK PADA PT PELNI KOTA PALU Nurwahidah, Nurwahidah; Masdar, Rahma; Kahar, Abdul; Meldawati, Lucyana
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/jk809d72

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Society 5.0 dan Literasi Digital terhadap kualitas layanan publik di PT PELNI Kota Palu. Menggunakan pendekatan kuantitatif dan data Primer dengan fokus pada Pelanggan yang pernah memesan Tiket Kapal Pelni secara online dengan jumlah populasi sebanyak 20.141 orang dari data pelanggan satu tahun terakhir dengan perhitungan sampel menggunakan rumus Slovin dan Aksidental Sampling dengan sampel akhir sebanyak 61 responden. Hasil penelitian menunjukan bahwa variabel utama yang dianalisis, yaitu Society 5.0 dan Literasi Digital berperan dalam meningkatkan Kualitas Layanan Publik, dimana Society 5.0 dan Literasi Digital mempengaruhi Kualitas Pelayanan Publik. Penelitian ini diharapkan dapat memberikan wawasan mendalam tentang bagaimana penerapan teknologi digital dan transparansi dalam pelayanan publik berdampak pada kepuasan masyarakat serta akuntabilitas layanan yang diberikan oleh PT PELNI. Selain itu, penelitian ini juga akan memberikan rekomendasi untuk implementasi yang lebih efektif dari Society 5.0 dan Literasi Digital guna meningkatkan kualitas layanan publik di masa depan.
PROSES PEMBUATAN DAN UJI KARAKTERISTIK BIOETANOL DARI KULIT NANAS (ANANAS COMOSUS) Kahar, Abdul; Fathoni, Rif'an; Ardiah, Rida; Mulyani, Nunuk
Jurnal Chemurgy Vol 9, No 1 (2025): Jurnal Chemurgy-Juni 2025
Publisher : Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/cmg.v9i1.16350

Abstract

Bioethanol is one solution to reduce the exploitation of fossil energy produced from biomass fermentation. Bioethanol production can be done from starchy plants or those containing carbohydrates, glucose and cellulose. One of them is pineapple skin, pineapple skin is fruit waste which has quite high sugar and carbohydrate content. The Central Statistics Agency (BPS) reports that pineapple production in Indonesia will reach 2.89 million tons in 2021. This number grew 17.89% compared to the previous year which amounted to 2.45 million tons. The process of making bioethanol begins with preparation, hydrolysis, fermentation, distillation and FTIR analysis. The hydrolysis process uses acid hydrolysis using hydrochloric acid (HCL) and the best hydrolysis is obtained at a temperature of 100 C to produce the highest sugar content, namely 17% Brix. The fermentation process using saccaromyces cerevisiae yeast for 14 days with pH control under acidic conditions, namely 4-5 yeast gnats used can work optimally. The alcohol content after distillation was found to be >80. The FTIR test showed that there was ethanol in the bioethanol sample from pineapple skin.
Measuring Vehicle Emission Loss Costs of Students of the Faculty of Economics and Business, Tadulako University with an Environmental Accounting Approach Pujianti, Erna; Mustamin, Mustamin; Kahar, Abdul; Jamaluddin, Jamaluddin
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 2 (2025): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i2.11285

Abstract

Located in Palu City, Tadulako University is among the biggest emitters of pollution from heavy traffic. Particularly gasoline and diesel motor vehicles, transportation greatly adds to the higher emissions. This study intends to identify the elements influencing vehicle exhaust emissions and transportation activities, build a relationship model between them, compute the emissions amount, and project economic losses resulting from exhaust emissions at the Faculty of Economics and Business, Tadulako University. The results of multiple linear regression analysis on the calculation of emission load estimates and projected loss costs reveals that losses resulting from emissions at the Faculty of Economics and Business Tadulako University exceed IDR 18,668,454 annually.
Refleksi Nilai Sosial dan Budaya Masyarakat Bungku: Praktik Akuntansi dalam Tradisi Montine Tabako Naspia; Jurana; Kahar, Abdul; Paranoan, Selmita
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.921

Abstract

Penelitian ini bertujuan untuk memahami dan memaknai praktik akuntansi dalam tradisi Montine Tabako. Metode penelitian ini menggunakan metode etnometodologi, pengumpulan data dilakukan melalui observasi, dokumentasi dan focus group discussion. Hasil penelitian menunjukkan bahwa praktik akuntansi kontekstual dalam tradisi Montine Tabako, masyarakat bungku terdiri dari atas montine (peminangan) dan mebitara (musyawarah) dalam prosesi adatnya. Montine menunjukkan penghormatan pihak laki-laki kepada keluarga perempuan dengan membawa salopa atau pompananga. Mebitara menunjukkan kesepakatan antara pihak laki-laki dan keluarga perempuan mengenai besaran ongkoso montafe, ihi nikah, serta monsendefako yang di dalamnya mengandung tawar menawar kedua pihak. Di sisi lain, terdapat kiifu yakni sanksi adat atas pelanggaran pada kesepakatan awal. Tradisi Montine Tabako tidak hanya menjadi prosesi adat semata, melainkan sebuah sistem sosial yang menyatukan aspek budaya, simbolik dan ekonomi dalam satu kesatuan praktik. Penelitian berimplikasi pada aktivitas tradisi masyarakat dalam mengintegrasikan kebudayaan dan praktik akuntansi kontekstual yang tertuang di dalamnya sebagai upaya pelestarian nilai-nilai kearifan tradisional masyarakat Indonesia serta pengembangan ilmu akuntansi paradigma nusantara.
EFEKTIVITAS PEMBIAYAAN KEPEMILIKAN RUMAH MELALUI KREDIT PERUMAHAN RAKYAT (KPR) DI KALUKUBULA RESIDENCE SIGI (STUDI PADA KONSUMEN DEVELOPER PT APININDO CIPTA SEJATI) Suriyadewi, Suriyadewi; Usman, Ernawaty; Kahar, Abdul; Yuniar, Latifah Sukmawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3243

Abstract

Introduction: The purpose of this study is to assess how well the subsidized Sharia Home Ownership Credit (KPR) financing was distributed at BTN Green Kalukubula Residence in Sigi Regency. Methods: Descriptive qualitative methodology is employed, and data is directly gathered through in-depth interviews and the distribution of questionnaires to 47 informants. As a supplementary analysis, the Artificial Neural Network (ANN) method is also employed. Results: The study's findings demonstrate that the Subsidized Sharia Mortgage financing scheme is seen to be quite successful in assisting those with low incomes in becoming homeowners. The amount of financing margin, the implementation of late installment penalties, and information openness are some of the remaining challenges that must be taken into account. Therefore, in order to boost potential customers' trust, banks and developers are advised to promote information openness. Conclusion and suggestion: This study's drawback is that it was challenging to contact certain respondents since many of them were at work or not at home, which made the data gathering method less than ideal.
PENGARUH ISLAMIC GOVERNANCE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MEDIASI : (Studi Kasus Pada Bank Umum Syariah Di Indonesia Yang Terdaftar Di Ojk Periode 2019-2023) Alim, Saskia S; Muliati, Muliati; Parwati, Ni Made Suwitri; Kahar, Abdul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3268

Abstract

Introduction: This study aims to analyze the effect of Islamic Governance, Leverage, Profitability, and Company Size on Company Value, with Islamic Social Reporting (ISR) as a mediating variable. The object of the study includes Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2019 to 2023. Methods: The research adopts a quantitative approach using the Partial Least Square (PLS) analysis method, processed through WarpPLS 8.0 software. The model is designed to test both direct and indirect effects between variables, particularly examining the mediating role of Islamic Social Reporting (ISR). Results: The results indicate that Islamic Governance and Islamic Social Reporting (ISR) have a direct positive and significant effect on company value. In contrast, leverage and profitability do not show a significant influence, while company size has a negative effect on company value. Furthermore, ISR does not significantly mediate the relationship between the independent variables (Islamic Governance, Leverage, Profitability, and Company Size) and company value. Conclusion and suggestion: The findings emphasize the importance of implementing Islamic Governance and Islamic Social Reporting to enhance the value of Islamic banks. While some financial indicators like leverage and profitability did not show significant influence, and company size negatively affected value, the role of sharia-based governance remains crucial. Future research is suggested to explore other potential mediators or extend the study to different sectors of Islamic finance to validate these findings. Keywords: Islamic Governance, Leverage, Profitability, Company Size, Islamic Social Reporting, Company Value.
ENVIRONMENTAL PERFORMANCE: THE CONTRIBUTION OF GREEN INTELLECTUAL CAPITAL AND ENVIRONMENTAL AWARENESS OF MANUFACTURING MSME BUSINESS Adam, Farhan; Kahar, Abdul; Sugianto; Mustamin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4192

Abstract

This study aims to examine and test the components of Green Intellectual Capital on Environmental Performance by looking at the role of Business Owners' Environmental Awareness in Moderating this relationship in MSMEs located in disaster affected areas of Palu, Sigi and Donggala (PASIGALA18). A quantitative research method was applied by distributing questionnaires to 60 business owners in the manufacturing MSME sector in the PASIGALA18 area and applying Moderated Regression Analysis using SPSS 27. The research findings reveal that the Green Intellectual Capital component contributes to Environmental Performance in the form of Green Human Capital (β1 = 0.604, p-value <0.001); Green Structural Capital (β2 = 0.252, p-value 0.012); and Green Relational Capital (β3 = 0.411, p-value 0.001). Meanwhile, Environmental Awareness shows a high explanatory power of the model. The role of environmental awareness strengthens all contributions of the Green Intellectual Capital component to the Environmental Performance of MSME actors. The findings indicate that investment in green knowledge, systems, and networks supported by increased business owner awareness significantly improves the environmental performance of MSMEs. The research has implications for local government policy recommendations to improve training programs for MSME actors to integrate Green Intellectual Capital and strengthen environmental awareness in achieving sustainable environmentally friendly production practices.
Mengungkap Dinamika Penentuan Tarif Jasa Content Writer Di Kota Palu: Analisis Kualitatif Berbasis Akuntansi Manajemen Azzahra, Iftitah; Sugianto; Usman, Ernawaty; Kahar, Abdul
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

This study aims to explore the dynamics of service pricing among content writers in Palu City from a management accounting perspective. A qualitative approach was employed to gain an in-depth understanding of the social and economic phenomena surrounding the content writing service industry. Data were collected through in-depth interviews with content writing practitioners based in Palu. The findings reveal that pricing decisions are influenced by relational dimensions such as feelings of discomfort or reluctance when dealing with friends, empathy toward clients’ financial conditions, and the general lack of appreciation for creative processes. In addition, work experience plays a central role in shaping value perception and price legitimacy. These findings underscore the significance of relational approaches in understanding pricing structures within the creative service sector and highlight the need to integrate social values into management accounting practices. The absence of standardized pricing leads to high variability in service rates, posing challenges particularly for novice writers in determining fair compensation. From a management accounting standpoint, rational pricing requires an understanding of cost structures, profit margin calculations, and the evaluation of efficiency and competitiveness. The study concludes that implementing cost-based pricing and cost behavior analysis is highly relevant to enhance transparency and fairness in service fee structures. These insights are expected to serve as a foundation for developing more systematic pricing guidelines and promoting greater professionalism within the local creative industry, particularly in Palu City.
Co-Authors Abdul Pattawe Abdullah, Muhammad Ikbal Achmad Ramadan Adam, Farhan Alim, Saskia S Amir, Andi Mattulada Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Ardiah, Rida Arfan Arfan Ari Susandy Sanjaya, Ari Susandy AYU LESTARI Ayu, Yessika Putri Azzahra, Iftitah Bahar, Nur Fajrah Bantilan, Moh. Ma’ruf Daniati Hi Arsyad Danijubal, Muhammad Vikar Dewa Made Adi Dharma eko heryadi, eko Ernawaty Usman Fathoni, Rif'an Fatimah, Nimas Ucik Femilia Zahra Fikry Karim Gafar, Masrin Hairul Huda Halwi, Muhammad Darma Handoko, Habib Hasanuddin Hasanuddin Indah Prihatiningtyas Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jayawarsa, A.A. Ketut Karmila, Karmila mil Khoiroh, Ianatul Kustianingsih, Nurafni Lail, Husnul Latifah Sukmawati Yuniar Liow, Eka De Patmonsela M, Usman Machfudz, Machfudz Makmur, Syarif Masruddin Meldawati, Lucyana Mohammad Sawir Monareh, Desya Marcella Mongi, Aprilia Cristin Yansen Muh. Darma Halwi Muhammad Bakri Muhammad Din Muhammad Din Muhammad fauzan Muhammad Ilham Pakawaru Muhammad Nasir Muhammad Riduan, Muhammad Muhammad Takdir, Muhammad Muliati Muliati Muliati Muliati, Muliati Mulyani, Nunuk Muslimin Muslimin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustamin Mustika Mustika Mustofik, Feri Naspia Nur Hidayat Nur, Ahmad Moh Nuraini Nuraini Nuraini, Andi Nurdin, Jurana Nurleni Rahman Nursam Nursam Nursifa, Nursifa NURWAHIDAH NURWAHIDAH Palampanga, Anhulaila M. Parinduri, Sulthon Parwati, Ni Made Suwitri Prasetyawan, Alfa Bondi Pratama, Yogie Reza Pujianti, Erna Rahma Masdar Retno Wulandari Ridwan, Arif Safar, Abdul Wahid Salman, Adinda Sam Hermansyah Saputri, Juniar Agil Selmita Paranoan Sinaga, Jovita Siti Nur Anisa Stevani, Joyce Sugianto Sugianto Sugianto Suriyadewi, Suriyadewi Tenripada, Tenripada Usman, Ernawati Wahyudin, Muhammad Aditya Wilian, Sudirman Zuly Qodir