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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 Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Pusaka : Jurnal Khazanah Keagamaan IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Prosiding Temu Profesi Tahunan PERHAPI Civics Education And Social Science Journal (CESSJ) Tangible Journal Jurnal Pengabdian kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Unram Journal of Community Service (UJCS) International Journal of Social Science, Education, Communication and Economics Balance : Jurnal Akuntansi dan Manajemen Journal International of Lingua and Technology Journal International Inspire Education Technology (JIIET) Indonesian Journal of Applied Accounting and Finance 12 Waiheru Journal of Management and Administration Provision 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) Welfare: Jurnal Pengabdian Masyarakat
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 Neuroscience Public Health Social Sciences Other

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The Impact of the Habituation Agenda in Improving Training Services at The Ambon Religious Education and Training Center Kahar, Abdul
12 Waiheru Vol. 10 No. 2 (2024): 12 Waiheru
Publisher : Balai Diklat Keagamaan Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70872/12waiheru.v10i2.274

Abstract

This research discusses the impact of the habituation agenda on improving training services at B.D.K. Ambon. A qualitative descriptive study was conducted in 2024 for 8 CPNS BDK Ambon as L.A.T.S.A.R.’s participants to explain the implementation of the habituation agenda to actualize the fundamental values of civil servants, namely A.N.E.K.A. The research examines how the habituation agenda was implemented and whether it impacted improving training services. Both primary and secondary data sources are the foundation of the research method, which includes data collection techniques such as interviews and documentation, as well as analysis techniques starting from data collection, reduction, presentation, and conclusion. The result indicates that the habituation agenda of 8 LATSAR CPNS BDK Ambon in 2021 acted as a process of instilling the fundamental values of civil servants, A.N.E.K.A., for 30 days at B.D.K. Ambon according to the actualization plan, which included three activities: scope in S.K.P., leader’s assignments and self-initiatives innovations to support training services. In general, the habituation agenda impacted enhancing the skills of civil servants in mastering technology due to the socialization activities and technology mastery training, namely the similar application, online training, and assessments, which contributes to a new working Culture based on information technology that improves training services. In particular, the impact of this agenda was able to enhance aspects of behavior, skills, and system transformation, as the training committee is greatly assisted by the availability of several guidebooks, manuals, and tutorial videos regarding the Simdiklat application, Online training, and the trainers’ assessment application. The employees of B.D.K. Ambon are also helped to use the E-kinerja application easily.
Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong Sintiani, Tina; Sugianto; Kahar, Abdul; Usman, Ernawaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2834

Abstract

This research aims to analyze the application of environmental accounting in the management of cattle waste at the Harapan Baru II Farmers Group in Kabupaten Parigi Moutong. This research uses a qualitative approach with an exploratory case study method through interviews, observations, and documentation, which are analyzed using the Miles and Huberman model. The research results show that the group has processed livestock waste into economically valuable compost fertilizer, even tho they still use manual equipment. From a cost perspective, routine expenses such as the purchase of chalk and sacks have been recorded, but have not yet been separated from other operational costs. The group has also kept simple records through cash and asset books, but these are not fully compliant with PSAK 69. Socially, waste management receives community support because it does not cause pollution and increases income, but regulatory support from the government is still limited. This finding indicates that the application of environmental accounting among smallholder farmers is already happening in practice, but it needs to be strengthened through more detailed cost separation and the implementation of appropriate accounting standards.
Postponement of the Inauguration of the Council Secretary at Bone Regency DPRD: Impact on Government Administration Yusmar, Syarifuddin; Kahar, Abdul; HM, Syarifuddin; Asdar, Muhammad; ⁠Erviandy, ⁠Erviandy
Journal of Management and Administration Provision Vol. 4 No. 3 (2024): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v4i3.286

Abstract

The delay in opening the DPRD Secretary in Bone Regency also underscores the issue of bureaucratic processes and how it affects governance more generally. This paper evaluates administrative, political and social consequences of the delay through a qualitative literature review approach that relies on accredited national and international journals and applicable regulatory documents. The results indicate that the unfilled office of the Secretary interfered with the administrative coordination between the executive and the legislative branch and caused delays in making decisions, budget planning, and even formulating legislative policies. Politically, this demotion of the Speaker of the DPRD to provide a recommendation without a valid reason served only to create more tension between the two branches, undermine cooperation, and extend the periods of political confrontations. In social terms, the halted process gave the impression of lack of transparency and political interference, as it weakened the institutional trust of the population in government and destroyed the reputation of democratic governance. The analysis of regulatory institutions also demonstrates that Government Regulation No. 18 of 2016 allows the Speaker a high degree of discretionary power, which, when abused, may hinder the running of the administrative machinery and undermine institutional credibility. To overcome these, the research suggests reforms to demystify the processes, improve communication between the executive and legislative departments, redefine the power of the Speaker to be objective and improve transparency with oversight and mediation procedures. It is also necessary not only to avoid administrative stalemates but also to ensure that people have faith in democratic procedures. The example of Bone Regency can therefore underpin valuable lessons regarding the connection between procedural compliance, institutional stability and the quality of governance during the era of decentralization in Indonesia.
Uji Konsentrasi Ekstrak Daun Serai (Cymbopogon citratus) Terhadap Mortalitas Hama Ulat Api (Setothosea asigna) Pada Pembibitan Kelapa Sawit (Elaeis guineensis Jacq.) Farida, Aida; Parinduri, Sulthon; Kahar, Abdul; Handoko, Habib
AGRILAND Jurnal Ilmu Pertanian Vol 11, No 3 (2023): Agriland: Jurnal Ilmu Pertanian
Publisher : Universitas Islam sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/agr.v11i3.9000

Abstract

Tujuan penelitian ini adalah untuk mengetahui konsenterasi ekstrak daun serai (Cymbopogon citratus) terhadap mortalitas hama ulat api (Setothosea asigna), Daun serai (Cimbopogon citratus) berpotensi sebagai insektisida nabati karena kandungan alkaloid, terpenoid dan flavonoid yang sangat beracun bagi serangga. Penelitian dilaksanakan kebun Praktek Institut Teknologi Sawit Indonesia (ITSI) Medan. Waktu penelitian selama Mei sampai Juni 2020. Penelitian ini menggunakan Rancangan Acak Kelompok Non Faktorial dengan jumlah taraf 5, dengan perlakuan S0 (Kontrol), S1 (10%), S2 (20%), S3 (30%), dan S4 (40%). Parameter yang di amati yaitu : Mortalitas ulat api, Intensitas serangan ulat api, dan Kecepatan kematian. Hasil penelitian ini disimpulkan bahwa ekstrak daun serai (Cymbopogon citratus) dapat mengendalikan ulat api, dengan konsentrasi 40% efektif meningkatkan mortalitas ulat api sebesar 100% pada hari ke 5 dan menekan intensitas serangan ulat api sebesar 27.17 % pada daun bibit kelapa sawit dan kecepatan kematian terbesar 3.06 hari
Vegetable Cultivation Using Residents' Yard Land to Increase Food Security in Gelanggang Village, East Sakra District, East Lombok Regency Kahar, Abdul; Hanani, Hulfiatun; Rizwan, Mohamad Rido; Juniarti, Juniarti; Yuliana, Yuliana; Fitri, Ruhil; Nabilah, Nabilah; Komalasari, Ulvi Intan; Fathan, Muhammad; Azhari, Rudi; Hikmawati, Hikmawati
Unram Journal of Community Service Vol. 5 No. 1 (2024): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i1.571

Abstract

Gelanggang Village is one of the villages located in East Sakra District, East Lombok Regency, which has great potential in the agricultural sector and almost 90% of the people living in Gelanggang village work as farmers. However, other plants such as vegetables, which are one of the food necessities, are not widely planted and cultivated, because they are considered less productive for the community. Apart from that, the people of Gelanggang village also have large plots of land which are not utilized. The aim of the main KKN-PMD program activities in Gelanggang Village is to provide education regarding the use of residents' yards for cultivating vegetable crops and increasing the food security of the Gelanggang Village community. The stages in carrying out the main KKN-PMD work program activities in Gelanggang Village are the first stage sowing vegetable seeds, the second stage making Verticulture shelves and the last stage carrying out outreach. The result obtained from this activity is that by conducting outreach related to vegetable cultivation, this can provide education regarding the use of residents' yard land for cultivating vegetable plants. Apart from that, this outreach is also an effort to increase the food security of the Gelanggang village community
Socialization Writing Work Write Scientific Based Class Action Research For Teacher School Base In Rijang Panua Village Hermansyah, Sam; M, Usman; Kahar, Abdul; .Lababa, Lababa
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2023): Welfare : September 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i3.542

Abstract

Tujuan dari kegiatan ini adalah membuat guru mampu melakukan penelitian ilmiah, termasuk PTK, sehingga dapat dimanfaatkan untuk pengembangan profesionalisme. Masalah yang dihadapi oleh guru adalah bagaimana mengoptimalkan pembuatan Penelitian Tindakan Kelas bagi guru SD di Desa Rijang Panua. Kegiatan pengabdian dilakukan dengan pendekatan sosialisasi. Metode yang digunakan adalah ceramah, diskusi, dan praktik. Hasil dari kegiatan ini mencapai target yang ditetapkan. Prestasi yang dicapai adalah guru mampu menghasilkan PTK yang berkualitas. Pelaksanaan pengabdian masyarakat diikuti oleh 25 guru dari target 30 guru. Dengan demikian, capaian peserta mencapai 83% atau dapat dinilai baik. Kesimpulan dari kegiatan ini adalah pencapaian target materi telah sesuai dengan yang direncanakan dalam kegiatan pengabdian ini dan dapat dinilai baik.
Akuntabilitas dan Trasparansi Pengelolaan Keuangan Partai Politik (Studi Kasus DPC Partai Demokrat Provinsi Sulawesi Tengah) Mappanyukki, Andi; Vinny Anggitresia, Thalia; Oktaviani Sultan, Resky; Maharani, Adinda; Suci Rahmadani, Indah; Pattawe, Abdul; Kahar, Abdul; Usman, Ernawaty
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.668

Abstract

This study aims to understand how political party administrators understand political party financial reporting. In addition, it continues with a discussion on understanding the principles of transparency and accountability in political party financial reporting. The object of research in this study is the branch representative council (DPC) of the Democratic Party of Central Sulawesi Province. This qualitative study uses a phenomenological approach, data collection techniques using interviews, documentation, and direct observation. The results of the study show that: The understanding of political party administrators in the Democratic DPC of Central Sulawesi Province regarding financial reporting obligations according to Law Number 2 of 2011 is quite good. The Democratic DPC of Central Sulawesi Province has also presented financial reports according to Article 39 of Law Number 2 of 2011 concerning Political Parties. In terms of transparency and accountability, political parties have presented financial reports that can meet these criteria. However, this study also found that the transparency aspect in political party financial reporting is still not optimal.
Co-Authors .Lababa, Lababa Abdul Pattawe Abdul Wahid Safar Abdullah, Muhammad Ikbal Achmad Ramadan Adam, Farhan Aida Farida 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 Azhari, Rudi Azzahra, Iftitah Bahar, Nur Fajrah Bantilan, Moh. Ma’ruf Daniati Hi Arsyad Daniel Happy Putra Danijubal, Muhammad Vikar Dewa Made Adi Dharma Eka De Patmonsela Liow eko heryadi, eko Ernawaty Usman Fathan, Muhammad Fathoni, Rif'an Fatimah, Nimas Ucik Femilia Zahra Fikry Karim FITRI, RUHIL Gafar, Masrin Gunawan, Yuli Hairul Huda Halwi, Muhammad Darma Hanani, Hulfiatun Handoko, Habib Hasanuddin Hasanuddin Hikmawati Hikmawati HM, Syarifuddin Indah Prihatiningtyas Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jannah, Aulia Miftahul Jayawarsa, A.A. Ketut Juniarti Juniarti Karmila, Karmila mil Khoiroh, Ianatul Komalasari, Ulvi Intan Kustianingsih, Nurafni Lail, Husnul Latifah Sukmawati Yuniar M, Usman Machfudz, Machfudz Maharani, Adinda Makmur, Syarif Mappanyukki, Andi Masruddin Meldawati, Lucyana Mohammad Sawir Monareh, Desya Marcella Mongi, Aprilia Cristin Yansen Muh. Darma Halwi Muhammad Asdar Muhammad Bakri Muhammad Busyairi, Muhammad 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 Nabilah Nabilah Naspia Nur Hidayat Nur, Ahmad Moh Nuraini Nuraini Nuraini, Andi Nurdin, Jurana Nurleni Rahman Nursam Nursam Nursifa Nursifa NURWAHIDAH NURWAHIDAH Oktaviani Sultan, Resky Palampanga, Anhulaila M. Parwati, Ni Made Suwitri Prasetyawan, Alfa Bondi Pratama, Yogie Reza Pujianti, Erna Putri, Dwi Thia Rahma Masdar Retno Wulandari Ridwan, Arif Rizwan, Mohamad Rido Salman, Adinda Sam Hermansyah Saputri, Juniar Agil Selmita Paranoan Sewakotama, Restra Sihombing, Marista Sinaga, Jovita Sintiani, Tina Siti Nur Anisa Stevani, Joyce Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sulthon Parinduri Suriyadewi, Suriyadewi Syarifuddin Yusmar Tenripada, Tenripada Urfan, M. Yahdi Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin, Aan Wahyudin, Muhammad Aditya Wilian, Sudirman Yuliana Yuliana Zuly Qodir ⁠Erviandy, ⁠Erviandy